HomeMy WebLinkAbout95-00877
'"I)'t"1Il'VAJ>l'
IHIIII+I '''''._
UIllI'H:Alll,'I";
WAHNINu. IT I~l ILtEli/U 10 At.lt.H ItH~, COpy OB
TO UUI'I.ICAIL BY I'HOTOSTAT on PIIOTOGnAI'H.
COMMONWEAL Ui or I'rNN!iYlYANIA
DEJ1AnTMtNT or U[Al-Ht YllAl fttconos
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
CERT. NO. 2824936
__~._.11~.13.,,-9 5___.
11.,.,,1 h'.... "I I,,,, C..",I.....'"J!'I
Name of Decedent __J.llbn~____._____.___ _______._W ...._________. _B.iflr.i
,'.., v".'.. 1'011
Sex
Male
Social Security No._:?tQ.::.?.fi=.SJ)3L._______Dnte of Death---.1.1=..1.O.::.9.5
Date of Birth
6-10-~911
Blrthplaco__.Re ll.di ng, _P..A_
Place of Death Polyclinic Med Center
''''11,'''.'''.
Delll1hin
C,.",l,
Harriabu):'g
C,;',. (I""1'..g" u' T".",t~r'
Pennsylvania
Race \~hite Occupatlon_!:hY,piciaIL. Armed Forces? (Yes or No) Yes
Decedent's
Marilal Status Ma rrieL- Mailing Address __~;g~_-Cont!.d-Dg~~.!)e.LD.r-. ~f.!.l,!!~dlill
Informant Suzanne B. Bieri Funeral Director __QlI.lLi_d~_,.J1Y_e_rs
Neme and Address of
Funeral Establishment Myers Funera 1 !i9J!1..!!...J!lL"!.RJU'.J;-1.-E1\ 17074
P A...i7Jli1
'iMIt'
Part I: Immediate Cause
Interval Botween
Onset and Death
(a) ASQiration Pneumonit~1L.______
(b)
(c)__.
,
,
,
,
,
,
,
_.~~-.-
,
,
,
L-__.___
(d)
Part II: Other Slgnlllcanl Condlllons
Manner of Death:
Natural ~ Homicide 0
Accident 0 Pending Investigation 0
Suicide 0 Could not be Delermlned 0
Describe how Injury occurred:
Name and Tille of Cerlllier
.Dipek Petel
M.D.
(M.D., 0.0.. Coroner, M.E.)
Address
425 N. 21st St.. Cemp_Hi!]._L~.i1 170.11
This Is to cerllly thet the Information here given Is corroclly copied from an original cerllflcate of
deeth duly filed wllh me as Local Roglslrar. The 0I191nol certificate will be forwarded to the State
Vllal Records Office for permanent filing.
_. 11,_13.-.9" --.---
l);i;j;",., '.1'11'. l,'. '1"r.,'\J""~'
9th;;;~{f,!.'7"a.;.~nc~ /--,-;:;.R,9,.~ ,lli5.
. 101. BarnetLSt ...New__Bloomfield.._P.A__17.06B
. . t"." ,\ ! ~"'" '. d, II,,' '''''j'' "".." ""r
21 95 - 877
I;'
".l'
no
!~' ;~,
\0
\:,
-,
--,.....
.-~ -' \ - ,
~-L
,~
'-.1
,,-,
.V)
I.
007387.0000llluly 17, 19951RWSIPARl44972
Thousand ($20.000,00) Dollars ~ach hI my st~pson. I{,\I\ISEY II. 1),\ VENPORT. my st~pson,
D,\ VID S. D,\ VENPORT. ,md my st~pdaughl~r, DEIIOI{,\II 1),\ VENI'OIrr. who surviv~s me,
The balance of the one-fourth allcr thc alilr~said b~qucsts ar~ p;lid sh;lll h~ ;ldd~d III and tr~aled
as part of the olh~r shares cr~at~d undcr this It':m III.
B. One-fourth (1/4) thcr~of III my daughl~r. L. CIIIUSTIN,\ FORBRICH, If she
survives me. If my daughl~r. L. CIIIUSTINA FOImRIClI, fails to survive me, I d~vise and
bequealh hcr shar~ to her Issu~. pcr stirpcs. who survive m~ and in default of such Issue her
share shall he added to and treat~d ;IS a p;lrtof the slHlr~s ~r~at~d in parugr;lphs C and D of this
Item III,
C. One-lilurth (1/4) lh~r~of III my daughter, GAIL I)UltRl\I,\N, if she survivcs mc.
If my daughtcr. GAIL DURRI\IAN, fails l<l survive mc. ( devise and hequealh her sharc to her
issue, per slirpes. who survive me and in defaull uf so~h issue her share shall be added to and
trcated as a part of the shares crealed in paragraphs II and D of lhis Item III.
D. One-fourth (1/4) thereof III my daughter, JILL IIIEIU, if she survives mc. If my
daughter, JILL IIIERI, fails to survive me. I devise and hequeath her sh;lrc to hcr Issue, per
stlrpcs, who survive me and in default of such issue hcr shurc shull h~ add~d In and treatcd as
a part of the shures created In paragraphs Band C of this Item III.
ITEI\1IV, (appoint DAUPIIIN DEPOSIT IIANK AND TRUST COI\IPANY, of Harrisburg,
Pennsylvania, guardian of any property which passes. ~lth~r und~r this Will or otherwise, In a minor and
with respect to whieh I ;1m authorized to appoint a gU;lrdian and h;lvc not othcrwise specifically done so,
provided lhatthis appointment of a gU;lrdi;ln sh;lll nlll sup~rscd~ th~ righlof ;lny lidud;lry in ilS discretion
to distrlhute a slmr~ whcr~ possihi~ to th~ minor or In ;lnoth~r for th~ minor's h~nelit. Such guardian
sh;lll hav~ the powcr l<l use princip;ll ;IS well as InCl1l11~ frum tlll1~ Illtimc lilr lh~ minor's support or
education (including colleg~ ~ducation. Imlh gradu;ll~ and und~rgradu;lt~) without r~gard for his or her
parent's ability to pruvide lilr su~h support and ~docalion. and to mak~ paym~nt lilr th~se purposes,
..2..
007387-(lOOOllluly 17, 1995/RWSIPARl44972
.-
without further responslhillty. to the minor or III the minor's parent or to any person tuking care of the
minor,
ITEM V. I direct that all taxes that may he assessed in conscqucncc of my dcath, of whateyer
nature and by whatcver jurisdiction imposcd. shall hc paid from Ilmt part of my residuary eslale that
passes under paragraphs IJ. C and D of Itcm III as a part of thc cxpcnse of the administration of my
est ale.
ITEM VI. Thc intcrcst of thc hcncliclarics hcreunder shall not he suhjcctto anticipation or to
voluntary or involuntary allcnation.
ITEM VII, My Exccutor shall have the following powers, in addition to those vcsted In them
by law, and by other provisions of my Will applicahle to all property, whether principal or Income,
including property held for minor, excrcisahle without court :ipproval and effective until actual
dlstribullon of all propcrty:
A. To retain any or all of the assets of my cstate, real or personal, Including stock of
my cerporate liduclary or of its parent holding company, without rcgard to any principle of
diversification,
IJ, To invest in all limlls of propCrly, including stocks. Cllllllllon trust funds and
mortgage investmcnt funds whcther opcratcd hy my cllrporate liduciary or others. withoul
restriction 10 Investments authorized for Pcnnsylvania liduclarles. :is they deem pruper, without
regard to any principle of diversllication,
C. To sell at public or private sale. to exchange or to lease for any period of time, any
real or personal property and to givc options for s:ilcs. exchanges or Icases, for such prices and
upon such terms or conditions :is they decm proper.
-3-
C)C'
," -
CERTIFICA'rION OF NO'l'ICE UNDEIl RULE 5. 6( a)
Name of Decedent:
JOIN W. mERl
Will No.
1995-00877
November 10, 1995
Admin. No.
Date of Death:
To the RegisLer:
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of Lhe above-capLioned eatate on
November 28. 1995
Name
Suzanna B. Bieri
Address
L. Christina Forbrich
809 ConcxloQUinet Dr~, Camo l1ill. PA 17011
51 Eastqate Drive. Camo l1ill. PA 1701]
369 Copley Drive, Lancaster. PA 1?601
1716 Dearmon Drive~harlotte. NC 28205
Gail Durnnan
Jill Bieri
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except
None
Date:_~c';
.,.11
...'t>....
1C,'i) .
--#..j Ik:.dt.;:;,tJ
Signature
Name Richard W. stewart, Esquire
Johnson, Duffie, stewart & Weidner
Addresa 301 Market St., P. O. Box 109
Lanoyne,PA 17043-0109
Telephone171?) 761-4~40
Capacity:
Personal Representative
Counsel for personal
representative
x
.... -. ... ..~ r '"
Carlisle, PA 17013-3387
FROM
JOHNSON, DUFFIE, STEWART & WEIDNER
Attorneys at Law
P,O. Box 109
LEMOYNE. PA 17043
,TO'
Register of Wills Office
Cumberland County Courthouse
1 Courthouae Square
SUBJECT:
FOLD +
Estate of John W. Bieri 21-95-0877
Date of Death: November 10, 1995
DATE: 2/1/96
Enclosed is a check in the amount of $58.000.00 as a payment on
account of Inheritance Tax for the above-captioned Eatate being
made within the 90 days to allow for the 5% discount.
PLEASE REPL V TO
SIGNED Richard W, Stewart
csh
REPLY
, ,
,
. ,
~
\,
DATE:
SIGNED
hlY11 . '210 GlIl~"''':. PO IkI. 2044. ti....l!l..d, CT 00104.2044
t Wt'I"IC~" C..lllel h:. 10fl2
THIS COPY ran PEI!SON ^DDI1ESSED
I" " !.. .
n. ,.
. ,0
o!'
..~.
.
.,
.
I
t.
I'
I.
".-
r
:
.'
.-----
.
'!. .-
'7~'---'''--~A.'tw.- - --~
't'':.
1
\
~
.
.
1
!
- .-
,
I
j
I
I
I
I
!
!
I
i
\'
q
I
,
.
I
I
I
I
I
I
!
I
I
1
I
,
j
!
I
I
I
I
!
e:l
z
Q ell
- 0
~ s
.
..,
G9 t; g
t;;
:n~ ~ ell ~
0
- ~
!:!l<.l E K
"'1- 0
~V) ...
'" >-
, . O<l ,.,
~s:~ o Z
o.:Z
1&.0 ..
::J - . ...
Qg .;
:i ~
0 0
V) :<
Z ~
:I:
0
-
\,
a:.
,......
(.2
~
,,1
0'
."
l."t~
".'
,i
:x:
.-----..,-... ,-'.
'0
II'
';'(1
I~(I
...
....
CO
"
~'\.J
N
\!J
.:r,
"-
....
CO
"-
,.....
CO
tal
!!!
o
tli:
HCt: ....
ta.0 <Xl
ta.0 M
OU.WM
0:::1 I
U1:"oc(M
..:IE-<O.....
..:I ZOO
HOUl....
:JoO .....
UW
.ta. ::> oc(
OOUlI!.
ZO
Ct:oc(:I:tal
tal..:lE-<..:I
E-<Ct:Ct:1Il
U1tal::>H
Hl%lO...:l
l3SU~
Ct:Uo-lU
CO
1:'.;.
....
,"
. -- '-...
,
-=
'.
'-
'.
q
.
-
'-"'"..>, -~'.. """"
..
;':
J' ;.
v
..
"
;
I
I.
1 i . ~. ,
, ::.I
-f -! ~ "
.. '. .'j .'
~. " : "'" "" .
./',. . ".i-
t ·
.Al\-':" I
i..
L
.
t'
,.
',f
.r ~ '--:/
.":.Vf't.: )
. I." ~
'. '.' t-.,. .;
_ "'fA':. 'r ,1 \
. '._1,1".". -...~ . \
- ~~\::;~~>;:ht:,~_.(t
.7 '_- J,_'t," ~ 'I
~.'.-;~'.-".~.
i- . '~ Y j
. ,j
i' . ~ .
I
I
LJ
h
I
'j"
t, ~ I ....
\, ., ,
t. ~
.' .
,( ,
. - -..-- .._--~
r-" h
r.. -,~~ r-
----~..--...:Jld.
t .-_"
.,
...
, .
\
l
I
I
,
1
I
,
I
,
.
.. ~_. ." .
-- .-. ----_. ---- ---."';:.----...- ----.- --- -- .....--- .-, ..-. .-. --- -"--- -- -- -- ..- ~-.- ~ .--- -.-
\
D AA 082579 COMMONWEALTH OF PENNSYLVANIA
NO, , DEPARTMENT OF REVENUE
. OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
_1V-lIU II 1""1
~~
RECEIVED FROM:
i
ACN
ASSESSMENT Ii'
CONTROL ~
NUMBER
AMOUNT
STEWART RICHARD W
SRD & MARKET STREETS
P. O. BOX 109
LEMOYNE. PA 1704S
101 ---.~e.ooo.OO
- '010"'"
ESTATE INFORMATION,
r:I FilE NUMBER
'iI el-199:5-0B77
r:I NAME OF OECEDENT IIASTI
~ BIERI JOHN W
II DATE OF PAYMENT
m POSTMARK DATE
COUNTY 01-1-96--
CUMBERLAND
DATE OF DEATH
./J.JJ.I.9
SUZANNE B BIERI
C/O RICHARD W STEWART ESQ
CHECK" 106
SSN el0-e6-96S7
IFIRST) IMI)
REMARKS
fa TOTAL AMOUNT PAID _,.. .3E!.!.. OC?~~ 00
PB
SEAL
REGISTER OF WILLS
). ('
i -' ,- <' r
RECEIVED BY ) I.r'i.,'-' J- ", (" , ,I/~' ,.1/
(/ !lIGNAfUR~ ,/ ( . r
.<. /) ,f.J-.-"'..Ilj/~ ~
MARY C. LEWIS .. . >'
REGISTER OF WILLS
=---------------------~---------~---.-'------~-TT---
,
.
, .~
""
"
.
..'
I
'-".
,
~
" .
.'
.
.
- ...,---
~--_ ---.~-~.A.~ _ "'r"". r ~.l'~..
... -. ..- .... '.. >. .
TO
Register of Wills Office
Cumberland County Courthouse
1 Courthouse Square
FIWM
JOHNSON, DUFFIE, STEWART & WEIDNER
Attorneys at Law
P.O. Box 109
LEMOYNE, PA 170.43
Carlisle, PA 17013-3387
SUIlJECJ':
FOLO +
Estate of John W. Bieri - No, 21-95-0877
DATE:
6/13/96
Enclosed for filing in the above-captioned Estate are the following:
1. Original Inventory consiatlng of 4 pages,
2. Original and copy of Inheritance Tax Return,
3. Copy of Form 706 - United States Estate Tax REturn,
4. Check in the amount of $34,00, filing charges.
5. Check in the amount of $34,257.28, Inheritance Tax balance.
PLEASE REPLY TO
SIGNED
cah
Richard W, Stewart
REPLY
DATE:
SIGNED
J\<<Jt1Mt If.m 'f~10 Gr.y.re. P,O 80129.", HArtfotd, CT 00104.294"
0[01. ,....","''''..U5A THIS COpy FOR PERSON ADDRESSED
~
.~
; I
,
"
".
\ r
.
~;'
,
" .
--._..'-"":"".-..--......~.
r ..-
-.....,...,...-
t. _...~
,
"
...:- .
I
20. If Line 19 is greoler than line 18. enler the djffe,ence on Line 20. This is the OVERPAYMENT.
IiJD
21. If line 18 I, g'lIole, Ihon line 19. enle, Ihe diff.ronce on line 21. Thills the TAX DUE.
A. Enle, thelnlllfllll on Ih, balance due on line 21A.
B. Enler Ihetoto1 of line 21 Qnd 21A on line 218. This i\ Ih. BALANCE DUE.
Make Che" Payable 10: Regl't., 0' Will,. Auent
>- >- BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MA7H -0(-0(
Under penalties of perjury. I dedor. Ihal I ha.... uamined Ihis 'elur". Including accompanying uh.dulel ond ,Iolemen". Gnd 10 ,h. belt 01 my Io.nowledge and belief
II I,'rutl, (orrllcl cnd camplele. I d.c1or. thot 011 'eol ClIlole hal be.," '''porled 01 true market yolue. Oedorotion of preparer olhef Ihan Ihe penanol "prlllllnloli.... i;
baled on aU information of which pre parer hal any ~nawredge.
:N71::'~~?:~~:~~:~~JJII~~~~___:~'j"~;~5."~-~'11!;~~f~Jb]]--~'~l--O-I)~=-~=~: ~i~. (.:/'!!:_______
~1~~..rI~;""tj~~"'JI'4.~+ rm .llTTVt ALJLJAI\\ 301 Mllr}:et St., (1. O. Box OAlf '.
--.:.,:...1!,.LI.:'Lk..':.__________~___LL'll1oyne,. "^ _ ] 7Q43-0]O'l.._ ,__, _.__~__~'L.J;.I..,......___n____
Ric~]rd W. Stewurt, Esq.
RrV.I!lOO u. 11~.1
~
w:~U)
u~~
w~u
=C>9
ulEm
~
""
',)-- l So: j /
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
'O~:!~~~~~~J~OIlN- w .-- 1";'~~;~;'~5 l"~'~~~/'~';-
i~i7i~+,-;:;:;~~~~;;II'.\'-II\i-,-..n.,;;['I.,' '1 "'1' -. 1'''.(,.....2.0~i4(_~.0'It]~_Hi]"4'.'0.,9'.
11IJ;;RI.,_~!~_I,"-_. ~
r>t 1, O,iginal Relurn [ I 1 SUppl11mltnlnl Relurn
[] A. limited Ello'e r ] AD FUlu,e Inletet! Complamile
(lor dolel 01 deolh oltet 11.11.821
[X 6. Decedent Died Tellole [_ I 7 Dect'dltnt Mainloined (1 living T'Ull
(Attach copy 01 Willi lAUnch cop)' 01 Trultl
ALL COUESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
1, Real EI1ale (Schedule AI
1. Slack I and Bondi (Schedule 61
3. Clolely Held Slack/PartnershIp lnlllfell (Schodulo C)
A. Mortgage. ond Nolel Recei",oblo (Schedule OJ
5, COlh, Bonk Oepolih & MilCellaneOUI Penonal PrOpetl)'
(S,hedule El
6, Jolnll)' Owned Prapert)' (Schedule Fl
7. Tronlfen (Schedule GJ (Schedule l)
8. Tolol Gran Ane" (Iotalllne. 1.7)
9. Funeral Expenlel, Admini.trOli",o COlt., Miltolloneaul
Expenlel ISchedule H)
10, Debh. Marlgoge lIabilitiel, lien. (Schedule II
11. TOlol Deduction. (10101 line. 9 & 101
12. Net Value of Eltale (Line 8 minu. Line 11)
13. Charitable and Go",ernmenlal BequolII (Schedule J)
lA. Net Value Sublectlo To... ILlne 12 minu. line 13)
15. Spoulol Tronlferl (for datel of dealh oher 6.30.941
See In'lructlonllor Ar,pUcable Percentage on Ro",e"e (15)
Side. (Include ",oluel rom Schedule K or Schedule M.l
16. Amount of line 14 takoble at 6% ralo
(Include ",oluel from Schedule K or Sthedule M.)
17. Amount of line 14 takable 01 15% '010
(Include ",oluel from Schedule K Ot Schedule M.I
18. Ptindpolta... due (Add to... from Linel IS, 16 and 17.)
19. C'edih Spoulol Po",ert)' Credit Prio, Po)'menll Diltounl
+ 5JkO!lO.,00 L3..!>52_.~~
~"
.9:.:: 'rA
,,"'., ,~,
.~ .;0.,..
CQMMOP4W(Al1t10f rrtHl!lUVAtllA
OfPAIlTM(HIOf A(VWU(
D( PI ~80bO I
IIAllAl!laUAG. PA 111110bOI
Df(1I1!t4'!! "A""t IlA~'.II.!!I. "".0 ,.,IOOll 11.IIIAll
~
ffi
C>
'"
lrl
C>
.~
"'2
W'"
~C>
~2
C>c>
..,~
"A""(
Richard W. Stewart, Esq.
T1U'HONf NUMUIl
717 I
761-4540.
.._-----_.~~- ---------.-
.-..-- -~--- -------- .--.--
2
C>
;:
:5
'"
t::
~
""
u
'"
~
2
C
;:
""
~
'"
~
..
C>
U
""
""
~
~-
fOR OATES Of OIATH AnER 12/31191 CHICK HIRI
If A SPOUSAL .
POVERlY CRIOITIS CLAIMIO, [ I
fill NUMBER
I 2]
COUNfY COO~
11'(1.1.""1 !I (-O""lIII..Anl)AI~\
Ou9 Conooogulnut Dr.
Cooll"Ul, "A 17011
95
\'[AR
0877
NUMBER
'''"0'( ClI1I1RfUJIND
."O~~~~~~~~'~it:"~.i\I~=~==.
[ 1 J, Remainder Relurn
lIar dnhfl 01 death prior to 11.13.82)
(X) S. Federal Ellale To. Relutn Requited
_ 8 Total Number of Sole Depo'il BOIUII
-----+-----
.__.~--_.
<:0"""1111 ""Alm.G ADO_I!!!!
Johnson, Duffie, Stewart & Weidner
301 Market St., P. O. Oax 109
....~ l~lJ!"{\~_l2~HtR10.9
c:: _. .
:':''1 c ~
,~1._19B,005.56_ ____
l
:n
:;1 (:j
r ,..,
,
II)
(2)
(3 )
( 4)
( 5)
'--
t~
._n__lD. 755.27
~
-J
~
(6) ____________,__ , u_
(7) ___5_~B,!l15.~_'L__._ 'i .., Co
"j B) __~.D,~/!, 776. 7L_____.~
L/; !:!.
191 ___-.?__/!.930-"1I...__.____n
liD) ___---.1--'!...657.!Il!._____
(III ______!;J,5Jr7..,:1I.________..
112)n_1,!J.O:J, 1B<:!,.,J,L___ u
(13) ,_____-_ll.::...,__n______
1141 1.9B3.1B9.34
394,690~<)1
,00.
-0.-
1161
_1.5BB,49B.43
)( .06.
95,309.91
-0-
1171
J( .15 =
IIBI
Inlo'811
Chock he,e if you are requesting a rofund of your,ovorpayment.
(lq)
(201
_ __6!.()~2.~!
(211
(21AI
(218)
.34.25,7.28____
-,. -----"Q~,--------
m __34,. 257.2IL__
Act #48 of 1994 provldel for the reduction of Ihe tax ratellmpoled on Ihe net volue of tranders to or for
the ule of the IpOUle, The ratel 01 prelcrlbed by the Itatule will be:
. 3% (.03) will be oppllcable for ellalel of decedents dying on or after 7/1/94 and before 1/1/96
. 2% (,02) will be applicable for ellalel of decedenll dying on or after 1/1/96 and before 1/1/97
. 1% (,01) will be applicable for ellafel of decedents dying on or afler 111/97 and before 1/1/98
. Spousal Iranders occurring on or after 1/1/98 will be exempl from Inheritance tax,
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (....) IN THE APPROPRIATE BLOCKS.
YES NO
1. Old decedent make a transfer and:
a, retoln the ule or Income of the property transferred, ......,................................................
b, retain the right 10 designate who shall use the properly transferred or lis income, ...............
x
x
c, retain a reversionary Interest; or ...................................................................................
x
d, recelye the promise for life of either payments, benefits or carei .......................................
2, If death occurred on or before December 12, 1982, did decedent within two years preceding
death tronsfer properly without receiving adequote consideration' If death occurred offer
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate conslderationV............................................ to.............. to............. .......... II............
x
x
x
3, Old decedent own an 'In Irust for' bank accounl 01 his or her deathV"....................................
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
, .
I'/IGF. ]
RI\l.I)OJl..(.hl
1>.$' ,0
ft. '.'"
- -
COM"'::I~W{Io~'"'I C' r(tm~"\VAt;lA
lNH('11AI.CI U,I RlTUIlt~
'L!r't"f." OfCfOfNl
ESTATE Of
BIERI, JOIN W,
,
I
I
i
,,-----~-_..- --.--, _.'-'--'-'--'~--'-'~-'---"-~--- . .. ...-.. -. --
------,--.-----'---.-- - -,TCfNUMBER
21-95-0877
--. .....-..-.......-
.------
SCHEDULE B
STOCKS AND BONDS
(All proporty jolnlly.ownod with Right of 5u,vlvollhlp mull b. dl.cI.lld on 5ch.dul. f.)
ITEM
NUMBER DE5CRIPTlON
1.
2,
3,
4.
5.
6,
7,
8,
9,
10,
11,
12.
13.
14,
15,
16,
17.
18,
19.
20,
21.
22,
23,
24,
25,
26,
2?,
28,
29,
30,
31.
32.
33,
34,
35,
36,
37,
VALUE AT DATE
OF DEATH
]05 Shs, AT&T Corp. @ $63,00 per/sll<1re
70 She, Air I'roducta & Chemicals, Inc, @ $54.375 per/share
55 Shs, Alumax. Inc, @ $31.00 per/share
22 Shs, TImer, International Group, Inc. @ $86.375 per/share
80 Shs. /IMP, Inc. Delaware @ $39.00 per/share
195 Shs. Bethlehem Steel Corp, @ $12,750 per/share
30 Shs, Boeing Co. @ $71.250 per/share
20 Shs, Burlington Northern Santa Fe Corp. @ $81.250 per/shar
20 Shs, CSX Corp. @ 85,375 per/share
200 Shs, Caterpillar, Inc. @ $56,625 per/share
30 She, Champion International Corp. @ $47, ?50 per/share
45 Shs, Chrysler Corp. @ $48.500 per/share
95 Shs. Coastal Corp, @ $31.625 per/share
88 Shs, CCMERICA, Inc. @ $35,125 per/share
95 She. Cooper Industries, Inc, @ $33,875 per/share
50 Shs, Cyprus flmaX, Minerals Co, @ $26.750 per/share
75 Shs, Deere & Co, @ $90.375 per/share
20 Shs, now Chemical Co, @ $69,00 per/share
67 She. Dresser Industries, Inc. @ $21.750 per/share
40 Shs. E,I,Dupont De Nemours & Co, @ $61,875 per/share
45 Shs. E)rerson Electric Co, @ $73.500 per/share
70 Shs, GTE Corp, @ $40,250 per/sllilre
30 Shs, General Electric Co, @ $65,625 per/share
55 Shs, General MOtors Corp. @ $45,625 per/share
25 She, General RE Corp. @ $148.275 per/share
20 Shs. W R Grace & Co, NY @ $58,500 per/share
80 Shs. l1a11iburton Co, @ $42,250 per/share
40 Shs. IMC Global, Inc, @ $74,625 per/share
40 Shs. Ingersoll Rand Co, @ $36,500 per/share
90 She, Intel Corp, @ $68.250 per/slmre
90 Shs, Minnesota Mining & Mfg. Co, @ $59,750 per/share
45 Shs, Morton Intl, Inc, Ind, @ $31,500 per/share
100 Shs, National City Corp. @ $3l,?50 per/ahare
29 Shs. Newoont Mining Corp, @ $43,125 per/share
165 Shs, Norwcst Corp, @ $32,50 per/share
25 Shs. Reynolds Metals Co, @ $52,625 per/share
80 Shs. Texas Instruments, Inc, @ $63.875 per/share
6,615,00
3,806.25
1,705,00
1,900,25
3,120,00
2,486.25
2,137.50
1,625,00
1,707,50
11,325,00
1,432,50
2,182.50
3,004,38
3,091.00
3,218,13
1,337,50
6,778,13
1,380,00
1,457,25
2,475,00
3,30?,50
2,817,50
1,968,75
2,509,38
3,709,38
1,170.00
3,380,00
2,9B5,OO
1,460,00
6,142,50
5,377 .50
1,417,50
3,175,00
1,250,63
5,362,50
1,315.63
5,110,00
TOTAL (Also enter on line 2. Recapitulation)
(If more Ipan il ne.ded. inserl additional Ihe." of lome size.)
5 See Page "
38.
39,
40.
41.
42.
43.
44,
45.
46.
47.
48,
49.
50.
51.
52.
53.
54.
55,
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
PlIGE 2
SCHEDULE n - CONTINUED
ESTATE OF:
BIERI, JOliN W.
21-95-0877
75 shs. USX U.s. Steel Group @ S29.500 per/share
35 Shs, United Technologiea Corp. @ S90.250 per/share
35 Shs. Weyerhaeuaer Co. @ S44,OOO per/share
31,113.70 Sha. Smith Barney Money Funds, Inc. @ Sl,OOO ~r/6hare
350 Shs, Abbott f.aboratories @ S39,250 pe"/share
450 Shs. Albertaons Inc. - Delaware @ S32.625 per/share
300 Shs. Automatic Data Procesaing, Inc, @ S71.875 per/share
200 Shs, Becton Dickinson & Co, @ S66.625 per/share
250 Shs. Canputer Sciences Corp. @ S71.500 per/share
200 Shs. Emerson Electric Co. @ S73.500 per/ahare
567 Shs, First Data Corp, @ S70.500 per/share
300 Shs, General Electric Co. @ S65,625 per/share
350 Shs. General Motors Corp, CL E @ S49,OOO per/share
350 Shs, Interpublic Group of Cos, , Inc. @ S37.875 per/share
200 Shs. Pitney Bowes, Inc. @ S43.750 per/share
175 Shs. Procter & Gamble Co. @ S83.000 per/share
200 Shs. Republic New York Corp, @ S60.500 per/share
400 Shs. Service Corp. International @ S40.500 per/share
750 Shs. Wendys International, Inc. @ S20.625 per/share
150 Shs. AT&T Corp. @ S63,OO per/share
7 Units - Balcor Film Investora _ No Value
1,998 Shs, Cons Edison Co. of New York, Inc. @ S29.750 per/share
6,844.39 Shs, Eaton Vance Investment Trust _ PA Ltd. Mat, Tax
Free Fund @ SlO,31O per share
45,443 Units Equity Incane Fd, Concept Tele-Global Tr, Ser,
2 Qrtly. Ant, @ 1.100 per Unit
1,000 Shs. Gabe11i Equity Trust, Inc, @ S9,250 per/share
1,002 Rts Gabelli Equity Trust, Inc. @ 11,640
3,295.3390 Shs. Kemper US Mortgage CLII @ S7.l80 per/share
25 Unita Municipal Investment Trust Fund "75M @ S1,040,97 per/unit
10 Unita Municipal Investment Trust "249M @ Sl,022,07 per/unit
1 Unit Municipal Investn~nt Trust Fund "267M @ S133,375 per/unit
5 Units Pennsylvania Insd, Municipal Income "37 M @ S105,720 per/
Unit, plus accrued income
2,212.50
3,158.75
1,540.00
31,113.70
13,737.50
14,681. 25
21,562.50
13.325.00
17, ~7:j,OO
1.1, '0,00
39,973.50
19,687.50
17,150.00
13,256.25
8,750.0.0
14,525.00
12,100,00
16,200,00
15,468,75
9,450.00
-0-
59,440.50
70,565,66
49,987.30
9,250.00
11,663,28
23,660.53
26,024,25
10,220.70
133,38
530,05
'lUl'AL
See Page 4
\.
PIIGE 3
SCHEDULE B - CONTINUED
ESTATE OF: BIERI, JOHN W.
21-95-0.877
69.
70.
71.
72,
73,
74.
75.
76,
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89.
90.
40 Units Pennsylvania Insured "204M @ $951,520 per/unit,
plus accrued income
4 Units Municipal Invesbment Trust "222M @ $248,850 per/unit
2 Units Municipal Invesbment Trust Fund PA " 75 @ $401.720
per/unit
2 Units Municipal Invesbment Trust Fund PA " 6 @ $510,200 perl
unit
3 Units Municipal Invesbment Trust Fund " 0 5 @ $692.850 perl
unit
6 Unita Municipal Invesbment Trust " 16 M @ $70,890 per/unit
1,000 Shs. Nuveen Premium Incane Municipal Fund, Inc, @
$14 ,50 per share
1,978 Shs, PP & L Resources, Inc. @ $23,00 per share
2,774 Shs, Public service Enterprise Group. Inc. @ $29.250
per/share
10 Units Tax Exempt Secs, Tr. " 204 M @ $989.620 per/unit
plus accrued incane
I
940.5750 Shs, Templeton Smaller Cos, Growth F\md, Inc, @ I
$7.90 per share
1,506.678 Shs, Van Eck Funds Intl. Inves. Fd. @ $14.080 per/sharel
$10.000.00 Schuylkill County, PA Municipal Bond -Dtd 7/1/87; f
Int, 7,750%; Maty: 12/1/2011 @ 104,180, plUS,'CCrued interest
1,547,33 Shs, Smith Barney F\.1ndarnental Value Fund CL A {J
$8,550 per ahare
16,376,579 Shs, Smith Barney Tax Exempt Incane Fund CL B
@ $17.60 per share
378.215 Shs, Smith Barney Utilities Fund CL B @ $14,980 perl
share
27,418,40 Shs. Smith Barney Money Funds, Inc. Cash Port-
folio CL A @ $1.000 per/Share
2.094,1440 Shs. Smith Barney Tax Exempt Incame Fund
CL A @ $17,600 per/share
7263.834 Shs, New England Funds @ $10.82 per/ahare
513.256 Shs. Nynex @ $48,25 per/share
875.9702 Shs, BellSouth @ $38,3750 per/share
537.536 Shs. Fidelity Equity-Incane @ $37.13 per/share
'lOfAL
38.236.80
995.40
803.44
1,020.40
2,078.55
425.34
14,500.00
45,494.00
81,139.50
9,947.10
7,430.54
21,206.44
10.762.91
13,299,67
288,227.79
5.665.66
27,418.40
36,856.93
78,594.68
24,764.60
33,615.35
19,958.71
See Pa 4
1f~1J0I t.. 1"'1)
-t~
COMMONW!AlTH Of PENNSYlVANIA
INHllnANel TAX InUIN
IUIDENT DlelDINT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
, Please Print or if It
filE NUMBER
21-95-0877
ESTATE Of
BIERI, JOliN W.
(All propert., lolntly-owned wllh Ihe Righi .f Svrvlvonhlp mUll be dlul.led on Schedule '1
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
1.
Dauphin Deposit - refund credit balance fran
credit card account
391. 33
2.
1990 Chevrolet Cavalier - date of death value
4,925.00
3, The Fidelity Mutual [,He Insurance Canpany
Policy Nunber: 0994381
Insured: Suzanne B. Bieri
Policyowner: John W. Bieri
Total Cash Value as of the date of death
4,909.29
4.
5.
Furniture, Rugs & Furniahings - date of death value.
AAA Life Insurance Canpany - Premium refund.
500.00
29.65
TOTAL Allo enler on line 5, ReeD ilulollon S
10,755.27
IAttach additlQnal 8\1" )C 11" I~"II if more tpau it n..d.d I
Ihlllll1_I'"'
ESTATE Of
ITEM
NUMBER
~'l~.~"
-'fJ!.--
COMIolONWUlTH O' 'INNS'rI.VANIA
INHUI1ANCI 'AI InUIN
IUIDINT OlelDINT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PI.a.. Print or Ty .
flL N MBER
21-95-0.877
IlIERI, JOliN W.
DESCRIPTION
AMOUNT
A. Funaral Exp.n.."
1.
David M, Mycrs Funcral lIomc - funcral cxpenses
2,490,03
B. Admlnlstratlv. Ca.t..
A,
C,
1.
2.
3,
A.
5.
6,
7.
0,
1.
P.r.anal R.pr...ntatlv. Commission. Suzanne 13, Bieri
Social Security Number of Per.anal R'p..senlallvll 204
Y.ar Commission. paid 1996
15,000.00
01
2.
AlIarn.y F... - Johnson, Duffie, Stewart & Weidner
15,000,00
3.
Family Ex.mpllan
Clalmanl Suzanne B, Bieri
R.latlan.hlp
Wife
Add..ss of Clalmanl 01 d.c.d.nt'. death
51...t Address 809 Conodoquinet Drive
City /""'"f' IH lT Slat. Ph
3,500.00
Zip Cad. r.701T
Prabat. F... - flegister of Wills - Cumberland County
550.00
.
MI.c.llan.aus Exp.n....
Cumberland Law Journal - advertise lettcrs
40.00
66.34
34.00
250.00
The Patriot-News Co, - advertise letters
flegister of Wills - file Inventory & Inheritance Tax Return
Heserve for close-out costs (filing account/stock tranafers)
TOTAL (AI.a .nl.r an line 9. R.capitulatian)
36,930.37
5
(If more space Is needed, Insert additional sh.ets of same siu.)
1\
"'''''''''''''~
CO......ONWULY" 01 'IN"'S'l,6N,,t.
INHllllANCI 'UIItU""
_"IOI""OlCICIJO'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Ploa.o Print or TVPo
FilE NUMBER
21-95-0877
ESTATE OF
BIERI. JOliN W.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
Internal Revenue Service - fourth quarter estilnated
tax payment - January 1996.
PA Department of Revenue - fourth quarter estimated
tax payment - January 1996,
R. H. Holsberg & Canpany - preparation of Federal and
State income tax returns for 1995.
PA Department of Revenue - tax due un 1995 PA 40R Income
Tax Return.
832.00
14,000,00
2.
300,00
3.
1,525,00.
4.
TOTAL (06.1,0 onlo, on line 10, Recopilulollon)
(If mort 'pac, i. n..d.d, ins.rl addilionol .h..,. o( 10m. sin.)
$ 16.657.00.
,.-"
RtV.trI4'J I~Xt (K,"H)
*'
SCIIEI>ULE 0
TRANSn:RS TO SURVIVING SPOUSE
n...wI1NY.,.""'OI IIII' M).lN'I\LY,t,MA
,.,.aWTAI<<~'A..,'T\1L~
.J:JIIItHlIlf"J'llf)lf
t~'T^T1WF
".UrNumbrf
BIERI, JOliN W,
21-95-0877
.JART A: Enter the dcsnircion ~ \"alue of all inlnnts. hulh 1...h1e.nd "'IO-Ia..hle. regolrdleu ufln~;oltiiln. (nd uf dcdu,,1illOS)
"hkh f'&I.Ilo Ihc dc..-Ntni'.. ..un.i\'ill~ "rx)ll~ h~' "ill. inlnl'"". (l ,alinn ullaw. Of Illhtr\\i&C.
Descri lion of Hems AlI10unt
I. 1990 Chevrolet Cavalier - Schedule E - Item "2 $ 4,925.00
2, Fidelity Mutual Life Insurance Company
Policy No, 0994381. Schedule E - Item "3 4,909,29
3, Furniture. rugs & furnishings - Schedule E - ItL~n "4
(Suzanne B. Bieri disclallned her lifetline interest -D-
in these items. The bequest under Item I of the
decedent's Will passes to the three (3) daughters
L, Christina Forbrich. Gail Durnnan & Jill Bieri,)
4, Aurora National Life Assurance Company -
One-fourth of remaining monthly payments - Schedule G -
Item #2, 23.646.83
5, One-fourth of the Residue - Item III and Ivem V of
the Will.
361,209.79
l'lJ1 ^ Total: f.ntCTIhc lIIlOUnl aho"non the: rec:apitul'lion wK'Ct in the UrtC'drul Inrttnnalllln SrtUlln. ~ lq4 .6QO. 91
EleeUon To Subjeet Properl)' To Tax Un~er SeeUnn 2I1J(A) As A To.oble Tron,fer D)' Tbls Dece~enl.
If aINIt or limilar arrangcmmt mcd.Ilhe rC'quiremmls of Section 2113(,\). and:
a. The Wit or ..imilar arrangemml illiilt'd on SdlC~dule O. and
b, 111e \'alue ofthe IlUIt or limillt arrancemmt il enlered in "hole Of in p.u1 u.n &lid un Sdll:dule O.
thm lhe transferor'. pnwnal rt'fWnctll.li\'e m.a)' .pc~ilicall)' idclllif)' lhe trull (.11 or a fra~1ional pt1ftiil" or pcr!:tlll.tge) InlJt: i~luded in the clmion to It.l\'':
luch Wit or .imil., rrOJlCl1)' lle.t.lw u ataxablc transfer In IlIil nulc. If leu Ihan Ihe tlltire \'alue of lhe Inlll Of lilllilar (lfUflCI1), I.. ill!:ludtd u a
laxablc llansfcr on S!:hedulc O,lhc pcn.onal 'tJlfcwlltali\.c IhalllJ<: ,,'unsidcrcd 10 hnc ",ade Ihe r1Miun IM,I)' u Ii). rra~1iIM' of Ihe IIult or .imil., arrangemenl.
111c nurncutor oflhi.. frk110n II equ.llo Ihe aUlounl ofLhc trust or limllar auanHC'III~'1I1 in~ludetl al a laxahle Iud un S!:hedulc 0, The d.."OIllinaIOf II equal
10 lhe lolal \'.luc uflhe Wit or lintUIt arrangemcnt
.:I,Y.CTlON: no ,OU elnl undu Section 111J(A) lu Irul ... I...blr In,urrr In Ihll ralal,..U or a portllln lira Irwl ur IlmUar arnJ1lrmrnl
tr.....rd rorlh, sole UK' urlhb d,trdenl'l IUI"'hblllJNlwtdurlllllhe IUI"hb1llpuLUr'I ,nU", IIrrllme7
\'.:S D NO l .-l Slln.lu", Uillr
Nolr: Irlh, rledlon appllrllo mo", Ihan unt' Inul or Ilmllu arnnlrlllrul.lh,n a "p.ni'r rum, 1U1IsI bt' IllllriS .nd nJrd.
Part D: Entn lhe dnnilllion and \'.Iu(' uf all inltfntJ, huth tauhle and 1lI1t1-t.u..ahle. f(&Mdltu oflu"..allllll. (lid ufdedu"1iolll)
"hkh rasa to lhe dt.,'ctknl'llun,j\'lIlg IIK"I~ (,.... "hidl' Sc~1ilMl 2113 (/\) r1c~1illO illK:inlllll..llk.
Descri lion of items ,\ll14.lllllt
I
l'IJ1UToIal
.,.... '
Calculation - One-fourth of Residue - Suzanne B. Bieri
Schedule 0 - Surviving Spouse
05 - One-fourth of residue:
Schedule B - Stocks
$ 1,498,005.56
Schedule E - Item 1
Schedule E - Item 5
391.33
29.65
Schedule H - Expensea
Schedule K - Expenses
36,930.37)
16,657.00)
$
1,444,839.17
One-Fourth Residue to
Suzanne B. Bieri '.., No; 5
of'Schedule 0
$361,209.79
I.
2,
3.
4.
5.
6,
7,
8.
9,
10,
11.
12,
13.
14,
15.
16.
17,
18,
19,
20,
21.
22,
23,
24,
25,
26,
27,
28.
29,
30.
31.
32,
33,
34,
35.
~6,
37,
105 Shs.
70 Shs.
55 Shs,
22 Shs.
80 Shs,
195 Shs,
30 Shs,
20 Shs,
20 Shs.
200 Shs.
30 Shs,
45 Shs.
95 Shs.
88 Shs,
95 Shs,
50 Shs,
75 Shs,
20 Shs.
67 Shs,
40 Shs,
45 Shs.
70 Shs,
30 Shs,
55 Shs,
25 Shs,
20 Shs,
80 Shs,
40 Shs,
40 Shs,
90 Shs,
90 Shs,
45 Shs,
100 Shs,
29 Shs,
165 Shs.
25 Shs.
80 Shs,
Inventory of the real and personal. estate of
JClIN W. BIERI, Da::EASED
I'lIGF. 1
AT&T Corp. @ 563.00 per/share
Air Products & Chemicals, Inc, @ 554.375 per/share
Alumax, Inc, @ 531.00 per/share
Amer, International Group, Inc. @ 586.375 per/share
AMP, Inc, Delaware @ 539,00 per/share
Bethlehem Steel Corp. @ 512,750 per/share
Boeing Co. @ 571.250 per/share
Burlington Northern Sallta Fe Corp. @ 581.250 per/shar
CSX Corp, @ 85,375 per/share
Caterpillar, Inc. @ 556.625 per/share
Champion International Corp, @ 547,750 per/share
Chrysler Corp, @ 548.500 per/share
Coastal Corp, @ 531.625 per/share
ODMERICA, Inc, @ 535.125 per/share
Cooper Industries, Inc, @ 533,875 per/share
Cyprus Amax, Minerals Co. @ 526,750 per/share
Deere & Co. @ $90,375 per/share
Dew Chemical Co, @ 569,00 per/share
Dresser Industries, Inc, @ 521.750 per/share
E, I. DuPont De Nerrours & Co. @ 561.875 per/share
Emerson Electric Co, @ 573.500 per/share
GTE Corp, @ 540.250 per/share
General Electric Co, @ 565.625 per/share
General MOtors Corp, @ 545,625 per/share
General RE Corp, @ $148,275 per/share
W R Grace & Co, NY @ 558,500 per/share
Halliburton Co, @ 542.250. per/share
IMC Global, Inc, @ 574,625 per/share
Ingersoll Rand Co, @ 536.500 per/share
Intel Corp, @ 568,250. per/share
Minnesota Mini.ng & Mfg, Co, @ 559.750 per/share
Morton Intl. Inc. Ind. @ 531.500 per/share
National City Corp, @ 531. 750 per/share
Newront Mining corp. @ 543,125 per/share
No~~st Corp, @ 532.50 per/share
n(")
Reynolds Metals Co. @ 552,625 per/share r:; i';"
Texas Instruments, Inc, @ 563,875 per/share,
..!.
.r:!
r...-.
6,615,00
3,806.25
1,705.00
1,900.25
3,120,00
2,486,25
2,137.50
1,625.00
1,707,50
11,325.00
1,432.50
2,182.50
3,004.38
3,091.00
3,218.13
1,337.50
6,778.13
1,380.00
1,457,25
2,475.00
3,307.50
2,817 .50
1,968,75
2,509,38
3,709,38
1,170.00
3,380.00
2,985.00
1,460,00
6,142. 50
5,377.50
1,417,50
3,175,00
1,250.63
5,362.50
::rJ-,315 ,63
~t%,llO.OO
. i..!
f;;
-- ,
~
-J
~1
f:':;
(.j-
'=!.
38.
39.
40,
41.
42.
43,
44.
45,
46,
47.
48.
49.
50.
51.
52,
53,
54,
55,
56.
57,
58.
59.
60,
61.
62.
63,
64,
65.
66.
67.
68,
., -. .... .... .., ...
Inventory of the real and personal estate of
JCllN W. BIERI, D&:EASED
P/IGE 2
75 Shs, USX U.S, Steel Group @ S29.500 per/share
35 Shs, United Technologies Corp. @ S90,250 per/share
35 Shs, Weyerlv.leuser Co. @ S44,OOO per/share
31,113,70 Shs, Smith Barney Money Funds, Inc. @ S1.000 per/share
350 Shs, Abbott Laboratories @ S39.250 per/share
450 Shs, Albertsons Inc. - Delaware @ S32.625 per/share
300 Shs, Automatic Data Processing, Inc, @ S7l,875 per/share
200 Shs, Becton Dickinson & Ca. @ $66.625 per/share
250 Shs. Computer Sciences corp, @ $71,500 per/share
200 Shs. Emerson Electric Co, @ $73,500 per/share
567 Shs. First Data Corp. @ S70,50D per/share
300 Shs. General Electric Co. @ S65.625 per/share
350 Shs, General Motors Corp. CL E @ $49.000 per/share
350 Shs, Interpublic Group of Cos., Inc. @ S37.875 per/share
200 Shs. Pitney Bowes, Inc. @ S43.750 per/share
175 Shs. Procter & Gamble Co. @ S83.000 per/share
200 Shs. Republic New York Corp, @ $60,500 per/share
400 Shs, Service Corp, International @ S40,500 per/share
750 Shs, Wendys International, Inc. @ S20.625 per/share
150 Shs, AT&T Corp, @ $63,00 per/share
7 Units - Balcor Film Investors - No Value
1,998 Shs, Cons Edison Co. of New York, Inc. @ S29.750 per/share
6,844.39 Shs. Eaton Vance Investment Trust - PA Ltd. Mat, Tax
Free F\md @ S10. 310 per share
45,443 Units Equity Inccrne Fd, Concept Tele-Global Tr. Ser.
2 Qrtly. Ant. @ 1,100 per Unit
1,000 Shs, Gabelli Equity Trust, Inc. @ S9,250 per/share
1,002 Rts Gabelli Equity Trust, Inc. @ 11.640
3,295.3390 Shs, Kemper US Mortgage CLA @ S7.l80 per/share
25 Units MUnicipal Investment Trust Fund #75M @ Sl,040,97 per/unit
10 Units MUnicipal Investment Trust #249M @ Sl,022,07 per/unit
1 Unit Municipal Investment Trust Fund #267M @ S133,375 per/unit
5 Units Pennsylvania Insd. Municipal Inccrne #37 M @ Sl05,720 per/
Unit, plus accrued income
2,212.50
3,158.75
1,540.00
31,113,70
13,737,50
14,681. 25
21,562.50
13,325.00
17 ,875.00
14,700.00
39,973.50
19,687,50
17,150.00
13,256.25
8,750.00
14,525.00
12,100.00
16,200.00
15,468,75
9,450,00
-0-
59,440.50
70,565,66
49,987,30
9,250,00
11,663,28
23,660,53
26,024,25
10,220,70
133,38
530.05
69.
70.
71.
72.
73.
74.
75.
76.
77.
78,
79,
80.
81.
82,
83,
84.
85,
86,
87,
88,
89,
90,
Inventory of the real nnd pornonnl elltnt.o of
JaIN W. BIERI, DFX::FASF.I>
"/1GB 3
40 Units Pennsylvania Insured U204M @ $951,520 per/unit,
plus accrued incane
4 Units Municipal InvesOncnt Truat U222M @ $246,650 per/unit
2 Units Municipal Investment Trust Fund P/I U 7S @ $401,720
per/unit
2 Units Municipal Investment Trust Fund PA U 6 @ $510,200 per/
unit
3 Unita Municipal Investment Trust Fund U 0 S @ $692,650 pori
unit
6 Units Municipal Investment Trust U 16 M @ $70,690 per/unit
1,000 Shs, Nuveen Premium Incane Municipal Fund, lnc, @
$14 ,50 per share
1,976 Shs, PP & L Resources, lnc, @ $23,00 per ahara
2,774 Shs. Public Service Enterprise Group, Inc, @ $29,250
per/share
10 Unita Tax Exempt Secs, Tr, U 204 M @ $969,620 per/unit
plus accrued incane
940,5750 Shs, Templeton Smaller Cos, Growth Fund, Jnc, @
$7.90 per share
1,506,676 Shs. Van Eck Funds lntl. lnvea, I'd, @ $14,080 per/ahare
$10,000,00 Schuylkill County, PII MunicJp..1l Dond -Dtd 7/1/871
lnt, 7,750%1 ~laty: 12/1/2011 @ 104,180, plus IIccnlOd intereet
1,547.33 Shs, Smith Barney l'\Jndllloontlll Vdluo Fund cr. II @
$6,550 per share
16,376,579 Sha, Smith Barney Tax 8xefllpt Incw1<) Fund CL U
@ $17.60 per share
378,215 Sha. Smith Barney Utilities Fund CL U @ $14,980 perl
share
27,418,40 Shs, Smith Barney Money Funds, Inc, Cllnh Port-
folio CL II @ $1.000 per/ahare
2,094.1440 Sha, Smith Barney Tax 8xenq)t JncCtlle Fund
CL A @ $17, 600 per/share
7263.834 Sha, New England Funde @ $10,82 por/alUlre
513,256 Sha, Nynex @ $48,25 perlshm:o
875.9702 Sha, BellSouth @ $38,3750 p<Jr/fllll\l"e
537,536 Shs. Fidelity Equity-Inca"l @ $37,13 per/ehare
38,236,60
995.40
603,44
1,020.40
2,076.55
425,34
14,500.00
45,49'1,00
81,139,50
9,947, 10
7,430, 54
21,206,44
10,762,91
13,299.67
286,227.79
5,665,66
27,416,40
36,856.93
76,594,66
24,764.60
33,615.35
19,958,71
Inventory 01 the real and personal estale of
.l<l1N W. 1IIF.11I
deceased
PI\GB 4
91. 419.231 Shs. AT&T @ $63,00 per/Allam 26,411 55
92, 442,905 Shs, Bell Atlantic @ $62,50 per/sham 27,681 56
93, 1,029.923 Shs. Lexington Strategic Sllver Fund, Inc.
@ $4,16 per share 4,284 48
94, Dauphin Deposit - refund credit lxlIance fran credit card accoun t. 391 33
95, 1990 Chevrolet Cavalier - date of death value 4,925 00
96, furniture, Rugs & F'Urnishinga - date of death value 500 00
97, AN\ Life Insurance Canpany - pranhD11 refund 29 65
TOTAL - PhGES 1, 2, 3, 4 -
$ 1,503,85 54
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
i.
J
SS:
Suzanne 0, Oieri
according to low, d.pOIII and "YI thaI "h. I" EX(~(:lIl r j X
01 tho Eliot. of .'ohn W. Ilt,,1'i
lot. 01 ____ C'illJIl. ,II i lL..f}q,rQllill)_ ___. , Cumb.rlond County, Po., d.c....d and that tho
within II on In..ntory mod. by RIIz.lIlne II, Ill",'j , tho .old Executrix
01 the .ntir. ..Ioto 01 ..id d.c.d.nt, conlhting of olllh. p."onol prop"rly and rool 011010, oxc.pl rool ....I. ouhid.
tho Commonweolth 01 P.nnlyl.onlo, end thot the flgur.1 oppollto ooch it.m of tho In..ntory "pr...nl it'. hir yolu.
II 01 the dot. 01 d.c.donl'l deoth,
b.ing duly
sworn
, ')
19
')(,
~d.:il'lJ~ A &/~.
// h......, . AJ",i"hlt.lor
BIIZdnnl' it. Illnri, Execulrix
)IJ')(, Ch,,"llllll Ht.
Sworn to
and .ublcrlb.d b.for. m.,
DIANNE LENIG, Nolary f'
Lcmoyne BOIough Cumberland Co,
My Commission Elpires Dee, 21.1997
Cdlllp IItl I, I'^ 17011
Add,...
Dol. of D..th
10th
DIY
Nnvnml)o I'
M."lh
J995
v..,
INSTRUCTIONS
I. An in..nlory mu.t b. fiI.d within throe monlh. .Itor .ppolntm.nt 01 p."on.1 "pr.llnloll...
2. A .uppl.m.nl lnvenlory mUll bo III.d within thirty d.y. 01 dllco..ry 01 oddltlon.1 o...h.
3. Additional .h..h may b. oHoch.d .. 10 p."onolly or roolty
4. S.. Articl. IY, Fiduciari.. Acl 011949.
o-t
o-t
'.-4 '"
::c ~
~ 0- .,; ~
w ~ . .
~ Z
I"- ~ ~ U II '"
I"- w .. , ~
'" Do I- u . 0
0 t:l .... ..
c 0 w .... C '" . ,.. C
". ll: 0 II j .. . I
I I- ~ Do Do "'" '"
Lrl ... u.. III .;
'" Z u.. ... ~ 0 .... .c Do ~ -!
I w 0 -< III C1 .;. -< 'I"-
o-t > '" :l ....o-t
Z e -;; en en
N Z 0 , . .
c :s ~ .... l!1:
VI z 0 0 ,
0 ". U :s ~ .
z w -< Z III ...
Do is ." i
c
- II gf
... -.:
0 II
.D ." ....
. E 0 c:!
- .!
~ ~ 0
U it III
" >. ~ .: '.
I
,.
ik:
','F':
;; ~; ;
U'~~ ~::.{\:~: V,'
f"; J -~'. ..;~ \"
,~4. :_'~ -> ,,- ,t
'11_-,.'.; .~ ""
! io, ":.
it) .,
no;: .~ I."
J!~.< '} '"
.... '......._,~~
"
_ou,
(1) ".
"s
~1"~
c~' ~.'
".,
tOO, ~!
E"
OL'}
uc
~a:
I
ffi
:z
c
~ n
ctl ~
1r~8 ~
<.Io:..~
;:1-1-0:-
[iJ .c III - ;.J
ln~~g~
..r z 0: o' Z
"0:< hi
!i:O::Ea:o.
~~o ~
o I'l li
~ ~
Ul
:z
J:
o
.,
...~--
'0
'7)
:~..,..
..:0:
~
<I.
'.,' .
".
.0. ,)
" '0
r-
~
~
'J)
p,
L' tJj
f._f)
.,~ l~
oJj -
u8
-- -.-- -""-"--
...I
-
<t
:i
UJ
UJ
:3
o
I-
en
a::
-
u.
. ....~ .... . - " -~.. ...
. -., ~...~ .. --".--.-
.-"-
tol
en
8
~~ :;;
~o ,.,
OUIIl,.,
llI:l
en~<,.,
~ l:l~
~ 00
~8en::;
~ III
o~!!:l~
llI::3~tol
~ cd;: Ul
entoll:ll-<
I-<tlI0~
Cl~UllI:
!:lu~tj
vd "00
lJnO:) ~.
"1'11 uno
,:mIO
LU: ItV L l rml' 96.
GIIIM
10 GOI
'-,r-
yo
.
,.
i'
i
t-.
e
, "
i ".
: '~, '
t , ".. to
> .\
.' """j"
; ......f'.;.
t
I.. ','
,
f '..1
,'" r '. >'
.,......:
-.. ~> ',.',
, ~ ,r". ~.
'. ,.
..'~ f /,.
",
'I."' .... ..
',-;, ,
i ..
.; Jll ~, '!':.
'n;)~tl ~,' r
.,
. - _. "---'7""
.. ~.M.
-..,.-.r-
~ - ,~
.,
0,
\
I
/
,
,
j
J
~....
!
~. ~. 9"" .... .~, .. .
,-.,,, '.'
..
D No.]~
tr;.nulIl'''''-'
RECEIYED FROM:
&
ACN
ASSESSMENT '!'
CONTROL 1;,1
NUMBER
AMOUNT
STEWART RICHARD W
3RD & MARKET STREETS
p, o. BOX 109
LEMDYNE, PA 17043 - 0109
101
"~&f ,c:)/. c=:tI
,otO Hill -
ESTATE INFORMATION,
1:1 FILE NUMBER
511 21-1995-0877
E1 NAME OF DECEDENT 11AST)
BIERI JOHN W
II DATE OF PAYMENT
m POSTMARK
COUNTY
SSN 210-26-9637
IFIRST) (Mil
CUMBERLAND
DATE OF OEATH
REMARKS
m TOTAL AMOUNT PAID
.34,257.28
CW
SUZANNE El BIERI
C/O RICHARD W STEWART ESO
CHECK" 108
(
RECEIVED BY
SEAL
. lJ _I(_!..,
U I ... )
\/ i" - ('l" i/ ,
MARY C. LEWIS "1'/!/ I; I '
REGISTER OF WILLS
REGISTER OF WILLS
J
{.-'.
f
,
1'.
" .
,-
----
__'__..----.- _~.---.._.~ _"~Uv .~:.
,
,
,
, . '~ 1 I \ I I'
(:' t
REV-1547 EX AFP (12-951*, I
COHHOHW[Alltl or PINHSYlVANIA ACN 101
IlrPARIHLNT or RPJINlJ[ NOTICE OF INtlERITANCE TAK I
f1URLAU Of' INDIVIDUAl lurs i . . APPRAISEHENT, ALLOWANCE OR DISAllOWANCE
~~~~is~~:~~lPA 11ua'OhOl 11. Of DEDUCTIONS AND ASSESSHENT Of TAK I DATE 10-07-96
ESTATE OF liTERr---~---JOHlr'~W'~-"~-~~~~==~-~~-"~~~FILENti ,~~=219FOIl7 7
DATE OF DEATH 11-10-95 COUNTY CUMBERLAND
NOTE I TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUaMIT TIlE UPPER PORTION OF TillS FORM WITII YOUR TAX
PAYMENT TO THE REGISTER OF WILLS, MAKE CIIECK PAYABLE TO "REGISTER OF WillS. AGENT"
REMIT PAYMENT TO:
RICHARD W STEWART ESQ
301 MARKET ST
PO BOX 109
LEMOYNE PA 17043
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE. PA 17013
AMount R...itt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS _
iiE"v: i54-j-EX-"Fii - i i "2:95 yo NoYi CE- -OF - "fNH Eii i TAifc E-Y AX - iiPPRA is Eif€ii'f; -"LrOWAifcE - (ili- - - --- - ---- - - - ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF BIERI JOHN W FILE NO, 21 95-0877 ACN 101 DATE 10-07-96
If an assessment was issuad previausly, lines 14, 15 and/ar 16, 17 and 18
reflect figures that include the tatal af ALL returns assessed ta data,
ASSESSMENT OF TAX:
15. AMount of Line 14 at Spousal
16. AMount of Line 14 taxable at
17. Altount of Line 14 taxable at
18. P~incip.l Tax Du.
TAX RETURN WAS I I X J ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l E.tat. CSch.dul. A) Cl)
2. Stock. and Bond. ISch.dul. 8) (2)
3. Clo..ly Hald Stock/Pa~tna~.hlp Int.r..t (Sch.dul. C) (3)
4. Ho~tDaD../Hota. R.caivabl. (Sch.dul. D) (4)
S. C..h/Bank Dapo.it./Hi.c. P.raonal Prop.~ty tSch.dule EI CS)
6. Jointly O~.d Prop.~ty ISchedul. F) (6)
7. Tran.f.~a (Sch.dul. G) t7)
8. Total A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun.~al E~pansa./Adn. Co.ta/Hl.c. Expans.. ISch.dule ttJ 191
10. Dabt./Ho~tDaD. Li.bilitia./Li.n. ISchadul. I) 1101
II. Tot.l D.duction.
12. H.t Value of Tax R.turn
13. Ch.rltabl./Gova~nlt.ntal O.qua.t. ISchedule JI
14. Hat Value of Estat. SUbject to Tax
NOTE:
rat.
Lin.al/Cl... A rat.
Collat.ral/Cla.. Brat.
CIS)
Ch)
Cl7)
TAX CREDITS I
PAYMENT
DATE
02-01-96
06-14-96
RECEIPT
NUMBER
AA082579
AA1l2942
DISCOUNT t. 1
INTEREST I-I
3.052,63
.00
I CHANGED
.00
1,498.005,56
.oe
,00
10.755.27
.00
528.015,88
lal
36.930.37
16,657.00
Ill)
Cl2)
Cl3)
Cl4)
394.690.91
1.588,(.98,43
.00
x .00,
X ,06,
X ,15.
1181
AMOUNT PAID
58.000,00
34.257,28
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN,
TOTAL DUE
2.036.776.71
~~.~R7 37
1,983.189.34
,00
1,983.189.34
will
.00
95.309,91
.00
95,309.91
95.309.91
.00
.00
.00
. IF PAID AFTER eATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE 'IS LESS TIIAN $1. NO PAYMENT IS REQUIRED.
If TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAV BE DUE
A REFUIlD. SEE REVERSE SIDE OF TillS FORM FOR INSTRUCTIONS.)
,<
1
';
,
'.
. ':,1
t~l()
RtS[AVATIDHI [.tate. 0' d'c~'nt. dying on or bafore Oeceab.r 12, 19'2 .. If any future Intere.t In the ..t.ta I. tr.".f.rr.d
In pOllu.lon or .nJoy".nt to CI... II Icoll.t'''aU bM.flclarla. 0' the d.c.d.nt .ft.r the a.plratlon of any ..tat. 'or
Ilf. or for ya.r., the Co..onwealth har.by ..pr.s'ly r...rve. the right 10 appr.l.a and ...... Ir.n"er Inherltanc. ,....
.1 th. lawful Clas. B Ccollel.r.11 ret. on .ny luch 'ulur. In'er..t.
Pl/APO$E OF
NOTICE I 10 fulfill 'h. r.qulr..anh of Section 11"0 of 'h. Inh.rltanc. and hta'. la. Act, Act 12 of 1991. 72 P.S.
Sutlon 11"0.
PAVHEHTI o.'.ch 'h. 'op portion of 'hh Nollc. and .ub.1t with your paY..nt '0 the A.ght.r of Wlllt prlntad on the r.ver.. .Ide.
._"ak. ch.ck or .oney ord.r p.yllbla tal REOISTER OF MILLS, AGENT
All pay.ent. rec.lved sh.11 first b. .ppll.d to any Intar..t which ..y b. due with ~y r...lnd.r appllld to tha t.M.
REFUND (CAli A rafund of . ta. credit, which .... not r.qu..t~ on the hM Rlturn, ..y be r.qua.t.d by coapl.Ung an -Appllc.tlon
for Rafund of PannsylvBnla Inh.rltanc. and E.tata Ta.- IREV.UUI. Application. .r. .vall.bl. .t the Office
of the Regl.t.r 01 Ulll., any 0' the 23 Rev.nu. DI.trlct O"lce., or by c.lllng the .paclal 2"~hour
an.werlng '.rvlc. nuabar. 'or fora. ordering, In P.nn.ylvanl. 1-.00.562-2050, out.lda PInn.ylvanl. and
wIthin loc'l H.rrl.burg .r.. (717) 787-10'''. TOOl (7171 772.2152 CH..rlng 1~.lrad Only).
OBJECTlONSI Any p.rty In Intar..t not s.U.f1ad with tha .ppr.I...."t, .1I0wanc. or dh.Uowancl of daductlon., or ........,..t
of te. (IncludIng discount or Intar..tl a. .hown on thl. Notlc. ~.t obJlct within .I.ty (60) d,y, 01 rec.lpt of
thlt Notlc. by'
.-wrltt." prot..t to the PA D.p.rt.."t of R.venue. Bo.rd 01 App...., Olpt. 281021, H.rrhburg, PA 17Iza.10Zl, OR
.-.lacUon to hlv, the ..ttar dlt.r.ln~ .t audit of the .ccount 0' the person.. rapr'.entatlv., OR
.-appaal to the Orphan.' Court.
AOttIN
ISTRATlVE
CDRMCTIOHSI
Factu.1 Irror. dl.covlr.d on thl. ........"t .hould b. .ddr....d In writing tal PA O.pert.ant of R.v.nu..
Bur.au of Indlvlduel ....., AnNI Po.t An....lN'lt Rlvl.w Unit, D.pt. 2'0601, tlarrhburg, PA 1712'.0601
Phone (717) 7.7.6Sa5. 5.. p.g. 5 of th. bookl.t -In.tructlon. for Inh.rltanc. teM R.lurn for a R..ldant
D.c.dent" (REY.1SOI) for an ..planatlon 0' adalnlstr.tlv.ly corrlctabl. .rror..
DlSt~T'
If any I.. lNe It paid within Ihr.. (3) cal.nder .onth. ,,1I.r Ih. d.ced.nt'. dulh, . flv. pare.nt C51C) dhcount of
Ih. teM paid I. allow.d.
PENAl tV I
Th. IS~ t.. .~..ty non-pertlclpetlon p.nalty I. co.put.d on tha lotal of the taM and Inl.r..t .......d, and not
paid b.fora Jonuery I', 1996, tha flr.t d.y eft.r the and of the ta. a.nuty p.rIOd. 'hit non.p.rtlclpaUon
p.nalty I. 'pp..lable In the .... .ann.r and In the the .... II.. p.rlod a. YOU would app.el the la. end Inl.r..t
th.t h.. b..n .......d .. Indlcal.d on Ihl. not Ie..
INTEREST,
Inl.r..t It charg.d blglnnlng with Ur.t d.y of dellnqu.ncy, or nln. 19J Bonth. and on. (I) d.y fro. the d.t. of
d..th, to the d.t. of P.Y..nl. 1.... which blc... d.llnqu.nt b.for. January I. 19.Z b..r Int.r..t at thl rat. of
.IM 1610 pltc:ant p.r annua calcul.t.d .t a d.lly ret. of .00016... All I.... which b.c... d.UnctU."t on end .fhr
Janu.ry I, 19a2 will b.er Int.r..t .t . r.t. which will vary fro. caland.r y.ar to c.land.r y.ar with Ih.t r.ta
announc.d by the PA D.p.rt.ent 0' R.v.nu.. Th. .ppllcebl. lnl.rl.t tat.. for 19az through 1996 ar.l
!!!! Int.t..t Rat. DalJv Inter.st Fftclor ~ Inlar..t R.t. Dally 1nt.r..1 Factor
1912 10~ .ooas". 1987 .. .OOaZ,,1
19a3 l'~ .aaa,,3' 198'-1991 II~ .000301
198" 11;( .000301 1991 .. .0002..7
I98S U~ .000356 .993-199' IX .000192
1916 10~ .0aaZl" 1995-1996 .. .000147
-.Int.,...t I. calculat.d .. followlI
INTEREST. BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-.Any Notlc. I..u.d aft.r the ta. b.co... d.llnqu.nt will r.fl.ct an Int.r..t c.lcul.tlon to Ilfl'.n (IS) day.
b.yond Ihl d.t. 0' the ........nt. If p.y..nt I. .ad. aft.r Ih. Int.r..t c08pul.llon d.t. .hown on Ih.
Notlc., addltlon.1 Int.r..t au.t ba calcul.l.d.
'.
_._~-
..-----
PURPOSE Of
HOTlCE I
PAYHEHT,
REfUND (CAJI
To fulfill the r.qulr.aanta of S.ctlon :1~5 (b) of the Inharltanc. nnd E.tat. Ta. Act, Act II of 1991.
(7l P.S. S.ctlon :1~5J.
O.tach the top portion of thl. Notlc. and .ubelt with your pav..nt to the R.gI.tar of Will. prlnt.d on the
r.v.r.a .Id..
n Hak. chick or lon.v ord.r payabl. tal REGISTER OF HILLS, AGENT.
All pay.ant. rac.lv.d .hall be appllad flr.t to any Int.ra.t which I.V be due with any r..alndsr appll.d to the t...
A refund of . te. credit ..V ba requ..t.d by cOlpl.tlng an "Appllc.tlon for Refund of Penn.vlvanla
Inharltance and E.t.te ,.." tREV-I!I)). Appllc.tlon. are av.ll.ble .t the Off Ie. of the A.gl.t.r of Willa.
any of the 2) R.v.nue ol.trlct Off Ie.. or fro. the o.part..nt', l4-hour an.w.rlng ..rvlce nuab.r. for for.. ord.rlng,
In P.nnlYlvanl. 1-800".162-2050, outsld. P.nn.ylvanl. and within local Harrisburg ar.. (717) 717-8094,
TOOt (717) 77Z"2252 ctt..dng Ilpalr.d Only).
OBJECTIONS, Anv p.rtv In Int.r..t not ..tl.fl.d with the ........nt of ta. a. .hown on thl. not Ie. ..y obj.ct within
.I.ty (60J d.y. of r.c.lpt of thl. Notlc. by'
."wrltt.n prot..t to thl PA Depart..nt of Aev.nue. Board of Appe.I.. Dept. l810ZI. H.rrl.burg. PA 17Il8-IOlI. OR
....I.ctlng to h.va the ..tter d.ter.ln.d ~t .udlt of the p.r.onal repre.entatlv., OR
.....pp..1 to the Orphan.' Court.
ADHIH-
ISTAATlVE
COARECTlONS!
PENAl TV,
INTEREST I
r.ctual .rror. dl.cov.r.d on thl. a.......nt .hould b. .ddr....d In writing tal PA D.p.rt.ent of Revenue.
Bur.1ltU of Indlvldu.1 T..... ATTHI Pott b......nt A.vl.w Unit, Dept. 280601, llarrlsburg, PA I71Z8.0601,
Phon. (717) 787-6505. See p.g. ] of the booklat "In.tructlon. for Inh.rltanc. Ta. R.turn far a Re.ldent
Oec.d.nt" (AEV.1501) for an e.plnn.tlon of .a'lnl.tratlv.ly correctabl. .rror..
Th. 15X ta. aan..ty non"partlclpatlon p.n.lty I. co.put.d on the total of the t.. .nd Int.ra.t a......d. .nd not
p.ld b.for. Jnnu.rv 18, 1996, the flr.t day aftar tha and of the ta. aan..ty p.rlod. Thl. non-participation
p.nalty I. app.al.bl. In the .... .ann.r and In the the .... tl.. period a. YOU would .pp..1 the t.. and Int.r..t
that ha. b..n a......d a. Indlcat.d on thl. notlc..
for d.t.. of d..th on Dr aft.r 10-]'91, Pann.vlvanla E.tata Ta. ba.ad on the r.dsral E.tate Ta.
r.turn baco... d.llnquent at the ..plratlon of nln. (09) .onth. frol the date of d..th.
For d.t.. of d..th prior to 10-J-91. P.nn.vlvanl. E.t.t. Ta. b..ad on tha r.dar.1 E.tate fa. r.turn
beco... dallnqu.nt .t the a.plratlon of .Ight..n (Ia) lonth. fro. tha date of d.ath.
r.... which beca.e d.llnquent b.fore January I, 1982 bear Int.ra.t .t th. r.te of .1. (6~J p.reant p.r annu.
calculated at a dally rate of .00016~. All ta.a. which b.ca.. d.llnquent on or .ftar Janu.ry I. 1982 will b..r
Int.re.t .t . rat. which will vary fro. cal.ndar y.ar tD calendar yaar with th.t rate announc.d bV the PA
D.part..nt of R.vanu.. Th. applleabl. lnt.r..t r.t.. for 198Z through 1996 ar.l
V..r Int.re.t R.t. D.lly Int.rut ractor V.ar Int.rut Aat. Dally Int.r..t Factor
198Z ZOle .0005~8 19a7 .. .000Z47
1985 16;( .00008 1988-1991 Il~ .OOUOI
1984 llj( .conol 1992 .. .OGOZO
1985 UX .000156 1995-1994 ,. .000192
1986 10' .00OZ74 1995~1996 .. .0002"7
".Inhre.t I. calcul.tad .. followlI
INTEREST D BALANCE OF TAX UNPAID X NunBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. I"u.d aftar tha te. baco.e. d.llnqu.nt will r.fl.ct nn Int.r..t c.lcul.tlon to flft..n (15) dav.
b.Vond the date of the ........nt. If pav..nt I. .ad. .fter tha Intar..t CDlput.tlon date shown on the
Hotlc., .ddltlon.1 Intar..t lU.t b. calculatad.
t5 -LX /1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
/',
'--.'
'*'
BUREAU OF INDIVIDUAL TAXES
UIIERJTAHCE TAX DIVISION
DEPl. ZID6Dl
tIARRJSBURG, PA HUI-O'OI
'n.m (I ,,, I".'"
RICHARD W STEWART ESQ
301 MARKET ST
PD BOX 109
LEMOYNE PA 17043
11-24-91
BIERI
11-10-95
21 95-0877
CUMBERLAND
202
A.ount R..Ht.d
JOHN W
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE I To inlur. proper credit to your account, lub.!t the upper portion of thl. fore with your t.x pay.ant.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
hifv:736--EX--AFP--io3:-97j-----.-.-Nifffcif-OF--OETE-RHiN-ATio-N-Aiio-ASisEss-HENir----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF BIERI
JOHN
W FILE NO,2l 95-0877
ACN 202
DATE 11-24-97
ESTATE TAX DETERMINATION
1. Credit For State Deuth Taxes as Verified
70,008.00
2. Pennsylvania Inheritance Tex Assessed
(Excluding Discount and/or Interest)
92,257.28
3, Inheritence Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
92.257,28
.00
5, PennsYlvania Estate Tax Due
6. Amount of Pennsylvania Estate Tax Previously Assessed
Booed on Federel Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
,00
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE ,00
INTEREST AND PEN. ,00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE lIF TOTAL DUE IS LESS THAH fl, HO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRl. YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.l
I'tJIll'lm Of
NOUa: I
To "dflll the ,..,Ir...".. 0' s.ctlon 2145 IbJ 0' the lntMrlhnc. end Elt.t. To Act, Act U 0' 1995. 172 P.S.
s.cllon '145).
PAVf€HT.
Det.ch ~ top portion 0' thl. Hatlel end .~It with your p.y.~t to the Rlgllt.t of Will. printed on the
t...,.,... Ilct..
.... HM' chedl. Or' M)My order pIy8bl. tal REGISTER OF MILLS, AGENT.
REflMD ItA) I
A ,,"lftd of . tlX credit ..y b. requested by co..-laUng WI "Appllcatlon lor R.fund of PennSYlv.....
lntMrlhncl Met Elt,t. r.... (REY"15lS). Appl1cat1Dfll at. avallabl. at tM OHln 0' the RIgh'er 0' Wllh,
any of the 2J R.v~ District Offlca. or frol the nap.rtsent's l4"hOUt en,wlrlng ..tvlce nu.bar. for for.. ordarlnQI
In Penn.ylYllnla t"aOO"'s62-ZOSD, ouhlde P.,.....vlvanJ. and within lOCI. Ilurhburg .t.. (717) 717.aOM,
TDD' (717) 77Z-ZtSZ CHeating r....lred Only).
OBJECTIONS I Any partv In Int.r..t not '.tl.fled with the .......~t of t.. I' shown on thl, notice ..y object within
.IMty (60) diy_ af r~.lpt af thl. Notlc. b~1
...wrltt.... prot..t to tM PA D.p.rt..nt of R'v.nu., Boud af Appeal., D.pt. 211OZI, Uarrhburll, PA l71U-lazl, OR
".I.cUng to h.v. tM ..tt... det.r.lnlld .t audit af the p.r.on.1 npr..entaUv., OR
--app..l to the Orphlln.' Court
ADHIN-
ISfRATlVE
CORRfCTIOHSI FlICtu.1 .rror. dl.cov.r.d on thll .....s.ent should b. IIddr..s.d In wrltlna tal PA D,p'rt-.nt of R.venue,
lur..... of lodlvldu.1 ,...., ATTNI Post A..........t R.vl.w Unit, D.pt. 2110601, Il...rhbur'g, PA 11121-0601,
Phon. (111) 711-6505. S.. page 5 of the bookl.t "Instruction. 'or Inh.rltanc. '1M R.turn for. R..ldent
D.c~t" UttY"150lJ for WI IIllp11111.Uon of ItdIIlnhtr,U"'h corr.ctftbl. .rror..
P[HAL TV I
The 15~ t.. lIen..ty non'p.rt1clp.tJon pena1t~ I. coeputld on the lotel of Ih. t.M BOd 1nt.r'.1 .....sld, end not
p.ld bft'or. Janu.ry la, 1996, the Urst d.y afl.r the Met 0' the I.. Hnlsty p.rlod. This non-pertlclp.llon
pen.lly I. .pp..llbl. In the s... .ann.r IInd In the the s... tl.. p.rlod .1 you would .pp..1 the I.x and Inl.r..t
th.t hII. been .....sed .. Indlc.tld on this notlc..
INTEREST,
Addltlonlll PannsylVIlnI. Est.t, f.x "s.ss.d as . r.sult of , chang. on the r.d.rlll [.t.l. T.. closlna
I.tt.r b.co... d.llnquent at the ..plntJon 0' on. OJ .onth froll the dah the fln.l notlc. 0' the Iner....
In Feder.l Elt.t. T.x I. r.c.lvlld.
T.... whiCh b.e... delinquent b.for. Janu.ry I, 191Z b..r Int.r..t .t the r.t. of ,1M (6X) perc....t p.r IIMnUII
c.lcuhted at . d.lly ret. of .OOOUt~. All tau. which bK'" d.lInqu....t on 0" .fhr Jenuary I, 1982 will b....
Int.r..t .t a r.t. Which will v.ry 'roil calend.r y..r to c.lend.r ya.r with thllt r.t. ~1Id b~ the PA
o.p.rt.-nt of A.venue. The appllellbl. Int.r..t r.t.. for 191Z through 1991 er.,
~ Int.rut Ret. D.lly tnt.r..t F.ctor ~ Int.ru.t Rat. O.lly Int.r..t factor
1912 m .000541 1987 OX .00Utt'
1981 lOX .oousa nll-I"I I1X .00OSOI
19a~ m .000301 1992 9~ .ooazu
19A5 In .0001S6 1991-1'''' 1~ .000192
1916 m .00021" 1995"1991 9~ .Oaa2~7
."Int.rut h ce1culated u foUowlI
INTEREST a BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-~Anw Notiell t..ued aft.r the tllJl bec:CNNI. d.lInquent will r.fI.ct ftIl Int.rut ce1eulatlon to ,1ft.." CIS) d.ws
beyond the d.t. of tn. ...........t. If paw.."t II aMJ. .ft.r the Int.rut co~t.tlDn da" .ho..., on the
Notle., IIddltlonal Int.....t ""It bft e.lculated.
i~ ~ l~
~'"f ...1 ~ Qta
f! - III
u - mol
~i .l:oo 9,~'2
OOC': ;':~;
-0 s@
.. .l:oo lEo
..
- ...
\0.
ii~
! -E
~.~~J::
~Ue!
~i~~
~ ~~
~
; H ,~
~ g ~ ! ~
~ H Ii
....-, ,
~
" I
I 0
I
.::.-n..... ~ !P"
L: _,~ .{~ (J c: >_0':
. r. .. ~ ....
~... C J:-C
to. 111.2 E cv
... U .... It 13 ..t
~-[h:2l:;g .g
:c'Col;ciilil9., 0
"Cc cCc c
0"8:2:15.8 .,
",~~1ll~8.: -S
,5._00""0 ~
__........> t:: ..
l;:: oj t:: .. ., ., '0 .'"
GJ_:tcS-5C1) :i
-5{l8,!!coll '2
oGJ uGJ-cn -a
4) oS ~:E'&J: -5
'~'O~o:s ....5
c~;~! i II)
~"!'i"C., ;
Z:C~C cag.r::. ..
'-0" .c\::'" C
~ '5 ~.!! C 8,.5 ~
t;j.Qo.l;::.g..= 1!I
-5'~.82~".!i!! l!I
~ .- i;' '0 ~ VI
'E ~ 1'" ,_ ~'- c:2
.. Q:;~ III
li -
e'elll~RS'j,j~~
1~~.:~e-g~:B
-- ( .: r,I:4 t--:, COo:;(
~ . S
~ I
/;; ! -
~ B!lf~a!l~
~ It~Cl~~>
~ ~~:~~I
~ ~ r ~
~ ~ e
o
....
. '
'.
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
PENNSYLVANIA ORPHANS' COURT DIVISION
NO, 21.95.0877
IN THE ESTA TE OF JOHN W. BIERI
LA TE OF THE BOROUGH OF CAMP HILL
ACCOUNT OF SUZANNE B. BIERI, EXECUTRIX
SIl!IEMt=NT OF PROE.QSalD1SIBI1WIl!JN
Balance for Distribution as Per
First and Final Account.
Added back for calculations - Cash Distributions to Beneficiaries -
Page 22 and Page 27 of First and Final Account.
Added for calculating the distribution to Suzanne B. Bieri In accordance
Item V of decedent's Will,
Federal Estate Tax
Pennsylvania Inheritance Tax
$ 332,423.00
92.257.28
Total
To: Suzanne B. Bieri
One-Fourth Residue
(Item /1/ A - Will)
$100,000,00
298,770.93
-0-
-0-
Advance Dlstrlbullon received
Cash Distribution -
2 Interests - Ba/cor Film
1 Interest - Balcor Realty
Adjusted Balance:
Federal Estate Tax/PennsylvanIa Inheritance Tax
Balance for calculating remaInIng
distributions:
To: L. Christina Forbrich
One-Fourth Residue
(Item /1/ B -Will)
$100,000.00
157,210.84
-0-
-0-
$257,210,84
Advance Distribution Received
Cash Distribution
1 interest - Balcor Film
2 Interests - Ba/cor Rea/ty
$ 770,403.44
400.,000.00
424.680.28
$ 1,595,083.72
398,770..93
$1,196,312.79
424.680.28
$ 771,632.51
-', .
i
~I ~ I ~
~ .~ f!l ~
~~ ~ . f!l
I ~ ~ f!l
~
iii' :Jl
~
"'-g~.YEt,
5 E .E ! ~.~
ftGl31!i::ll;:
l!l Q,e I! ..8
i;1lSiiGl':
'l5~ i::S-G~
fGli'5 is Ii
eiJJ'..~:a
.s.s.s5ijj~
'l5i'S1l~ii
8 -E'" co i!! Gl
'il s lii! 8.-G
<:8C":O.5
cS,S!cs:u
GlQ,lij::lt>l!!
jg~Jf'~
~.~~~ a 5i~
fai15Ill~.!1'S
. ~i:a"2-3i
Glg~=~c
~I.J!!-
... s:: ._ ~ ,=
ell 'C - '... ro OJ
.c:"",o"3u2.c
- -
H
~~i
~ ~
q
-, ,I"'tf . 3 -.i..rq {r\ I'i:~noo
oql AS 'q""OJOI/ uO/lnQf'/.,P '0 ofn
,poll:J1I P08odoJd IHIM o::JUUPJo::J::JlJ U,
pooJOop uO/lnQIJID/P PUg ~~
POWJIIUOO lunooov---g66T?i -'"F'
,
.~. ,.'[.-
; it
~g lil If
6-~
n~ t . ~ an
. ii., \liB.
=.,
(1_,1.. - 0- f~
A --.'_:.1:
~'- ." ~.~'
':".1 A
g .. a
~;:t -
Cl:l
I-<
~, . ~
~ ~. ~ ~ ;
~~~I!~i
~~ 0 ~ ~ .: ~
~ z~~ ~
~~ e
o
~
. :
<;... 0,
"
.
..
.
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
PENNSYLVANIA ORPHANS' COURT DIVISION
NO, 21.95.Q877
ESTATE OF JOHN W, BIERI
LATE OF CAMP HILL BOROUGH
FIRST AND FINAL ACCOUNT OF
SUZANNE B. BIERI, EXECUTRIX
Date of Death:
Date of Executor's Appointment:
Advertising - Grant of Letters
Accounting for the Perlod:
November 10. 199!i
November 21, 199ti
Cumberland Law Joumal: December 8, 15, 22, 1995
The Patriot-News: December 12, 19,26, 1995
November 21, 1995 to May 6, 1998
Purpose of Account: Suzanne B, Blerl, Executrlx, offers this account to acquaint Interested
parties with the transactions that have occurred during her administration.
It Is Important that the account ba carefully examined, Requests tor additional Information or
questions or objections can be discussed with:
Suzanne B, Bieri, Executrlx
1956 Chestnut Street
Camp Hili, PA 17011
(717) 761-0955
or
Richard W. Stewart, Esq.
Johnson, Duffie, Stewart & Weidner
301 Market Street, P. 0, Box 109
Lemoyne, PA 17043-0.109
(717) 761-4540
,
-
SllMMARY~.EAccmJHI
Page
Fiduciary
Acquisition
Value
Principal
Receipts
Net Gain on Sales
Adjusted Balance
3-4.5.6
7.19
$1,511,643.04
j5.690.97
1,527,334.01
Less Disbursements
Debts of Decedent
Funeral Expenses
Admlnlstrallon Expenses
Inheritance Tax
Fees and Commissions
Federal Taxes
Accountant Fees
Reserve
20
20
20
20
21
21
21
21
14,300,00
2,490,03
1,070,34
92,257,28
30,000,00
332,423,00
1,525,00
300.0.0
474.365,65
Balance before Dlstrlbullons
Distributions 10 Beneficiaries
For Informallon:
Investments Made
Changes in Investment Holdings
Principal Balance Remaining
22
1,052,968,36
374.947.00
23
$ 678,021,36
Income
Receipts
Less Disbursements
Balance before Distributions
Distrlbullons to Beneficiaries
25
26
$ 136,801.25
13.941.17
122,860,09
3D.478.0Q
$ 92,362.09
5170.403.44
27
Income Balance Remaining
COMBINED BALANCE REMAINING"
"Combined balance remaining
consists of:
Cash
6 Interests - Balcor Realty
7 Interests - Balcor Film
$170,403,44
No Value
No Value
-2-
.
~
RECEIPTS OF PRINCIPAL
Fiduciary
Acquisition
Valua
Cash:
AAA Life Insurance Company - premium refund 29,65
Dauphin Deposlt- credit card - refund of credit
balance 391.33 $ 420..98
Tangible Personal Property:
Fumiture, Rugs & Fumlshlngs 500,00
1990 Chevrolet Cavalier 4.925,00 5,425,00
Stocks:
105 Shs. AT&T Corp, @ $63.00 pis 6,615,00
70 Shs. Air Products & Chemicals, Inc,
@ $54,375 pis 3,806,25
55 Shs. Alumax, Inc. @$31.0D pis 1,705,00
22 Shs, Amer. Intemational Group @ $86,375 pis 1,900,25
80 Shs, AMP, Inc. Delaware @ $39,00 pis 3,120.00
195 Shs, Bethlehem Steel Corp. @ $12.750 pis 2,486,25
30 Shs. Boeing Co. @ $71,250 pis 2,137,50.
20 Shs, Burlington Northem Santa Fe Corp.
@ $81.250 pis 1,625,00.
20 Shs, CSX Corp, @ $85.375 pis 1,707,50
200 Shs, Caterpillar, Inc. @ $56.625 pis 11,325,00
30 Shs, Champion Intemational Corp,
@ $47.750 pis 1,432,50
45 Shs, Chrysler Corp, @ $48,500 pis 2,182,50.
95 Shs, Coastal Corp, @$31,625p/s 3,004,38
88 Shs, COMERICA, Inc, @ $35,125 pis 3,091,00
95 Shs. Cooper Industries. Inc, @ $33.875 pis 3,218,13
50 Shs, Cyprus Amax, Minerals Co, @ $26,750 pis 1,337,50
75 Shs, Deere & Co. @ $90.375 pis 6,778,13
20 Shs, Dow Chemical Co. @ $69,00 pis 1,380.00
67 Shs, Dresser Industries, Inc. @ $21,750 pis 1,457,25
40 Shs, E, I, DuPont De Nemours & Co,
@$61.875 pis 2,475.00
45 Shs, Emerson Electric Co. @ $73.500 pis 3,307.50
70 Shs, GTE Corp. @ $40.250. pis 2,817,50.
30 Shs. General Electric Co, @ $65,625 pis 1,968,75
55 Shs, General Motors Corp @ $45,625 pis 2,509,38
25 Shs, General RE Cpro. @ $148,275 pis 3,709.38
20 Shs, W R Grace & Co, NY @ $58,500 pis 1,170.00.
80 Shs, Halliburton Co, @ $42.250 pis 3.380.00. 81.646,65
-3-
.
Receipts of Principal, Continued:
Stocks:
1 Unit Municipal Investment Trust Fund #267M
@ $133,375 per unit 133.38
5 Units Pennsylyanla Insured Municipal Income #37M
@ $105.720 per Unit 528,60
40 Units Pennsylvania Insured #204M @ $951,520.
per unit 38,060.80
4 Units Munlclpallnyestmant Trust #222M
@ $248,850. per unit 995.40.
2 Units Municipal Investment Trust Fund PA #75
@ $401,720. per unit 803,44
2 Units Municipal Investment Trust Fund PA #6
@$510,20D per unit 1,0.20.40.
3 Units Municipal Investment Trust Fund #0 5
@ $692,850. per unit 2,0.78,55
6 Units Municipal Investment Trust #16M
@ $70.,890 per unit 425,34
1,000 Shares Nuveen Premium Income Municipal
Fund, Inc, @ $14,50 pis 14,500,00.
1,978 Shs, PP&L Resources, Inc. @ $23.00 pis 45,494,00
2,774 Shs, Public Service Enterprise Group, Inc,
@$29,250p/s 81,139,50
10 Units Tax Exempt Sees, Tr, #2D4M @ $989,620
per unit 9,947.10
940,5750 Shs, Templeton Smaller Cas, Growth
Fund, Inc. @ $7,90 pis 7,430.,54
1,506,678 Shs, Van Eck Funds Inti, Invest. Fd,
@ $14,OBO pis 21,20.6.44
$10,000,00. Schuylkill County, PA Municipal Bond
dated 7/1/87; Int. 7,750%; Maturity date: 12/1/2011
@$104.180 10,418,00
1,547.33 Shs, Smith Barney Fundamental Value
Fund CL A @ $8,550 pis 13,299,67
378,215 Shs, Smith Barney Utilities Fund CL B
@ $14,980 pis 5,665,66
6,887.177 Shs, Eaton Vance PA Ltd.
Maturity Municipal Fund CL A. @ $10..310 71,006.79
27,418.40 Shs, Smith Barney Money Market
Funds @ $1.00 27,418.40
3 Units Municipal Investment Trust Fund #0 5
@ $692,850 pis 2,078,55
16,376.579 Shs, Smith Barney Tax Exempt Income
Fund CL B @ $17.60 pis 288,227,79
2,094,1440 Shs, Smith Barney Tax Exempt Income
Fund CL A @ $17,60 pis 36.856.93
678,735,28
-5-
Receipts of Principal, Continued:
Stocks:
1,002 Rts, Gabelll Equity Trust, Inc,
@ 11,640
34,166,61 Shs, Smith Barney Money Funds
@ $1,00 per share
Dividend Relnyestment Accounts:
7263,634 Shs, New England Funds @ $10,62 pIs
513,256 Shs. Nynex @ $46.25 pIs
875.9702 Shs, BellSouth @ $38.3750 pIs
537.536 Shs. Fidelity Equity-Income @ $37.13 pIs
419,231 Shs, AT&T@ $63.00 pIs
442,905 Shs, Bell Atlantic @ $62.50 pIs
1,029.923 Shs, Lexington Strategic Sliver Fund,
Inc, @$4,16p/s
Adjustment to Carrying Values:
Additional cash - Smith Barney Investment
Account No. 724.25468 not provided at time
of Inventory filing.
Decrease In value - 1,0.02 Rts, Gabelll Equity
Trust, Inc. due to Incorrect value provided by
SmlthBarney,
Incorrect value: 1,002 Rts @ 11.640 = 11,663,26
Correct value: 1,002 Rts @ .11640 = 116,63
.
11,663.28
34.166.61
45,831.69
76,594,66
24,764.60
33,615,35
19,958,71
26,411,55
27,681,56
4.284.48
215,310.,93
.12.785.32
12,785,32
(11,546,65)
(11,546,65)
Subsequent Receipts:
6 Units Balcor Realty Investors 84-11- No value -0-
Cash - balance remaining In Decedent's
Inyestment accounts which were closed
and moved to the Estate Investment account:
Account No, 724-06135
Account No. 724-14092
Account No, 724-25468
TOTAL RECEIPTS OF PRINCIPAL
-6-
845.46
242.60
412,54
1.500.60
$1.511.643,04
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS
!3.oln. Loss
12/14/95 10.5 Shs, AT&T Corp,
Net Proceeds $ 7,047.89
Fiduciary Acq. Value 6.615.0.0. 432,89
12/14/95 70 Shs, Air Prods, & Chemicals
Net Proceeds $ 3,893,62
Fiduciary Acq, Value 3.806.25 87.37
12/14/95 55 Shs, Alumax, Inc,
Fiduciary Acq. Value $ 1,705.00
Net Proceeds 1.670.57 34.43
12/14/95 22 Shs, Amer. In\1. Group
Net Proceeds $ 2,056.93
Fiduciary Acq, Value 1.900.25 156.68
12/14/95 80 Shs. AMP Delaware
Net Proceeds $ 3,189,89
Fiduciary Acq. Value 3.120..00 69.89
12/14/95 195 Shs, Bethlehem Steel Corp,
Net Proceeds $ 2,80.3,03
Fiduciary Acq, Value 2.486.25 316.78
12/14/95 30 Shs, Boeing Co,
Net Proceeds $ 2,242.42
Fiduciary Acq, Value 2.137.50 104,92
12/14/95 20 Shs, Burlington Northern Santa
Fe Corp,
Fiduciary Acq, Value $ 1,625,00
Nat Proceeds 1.574.94 50,06
-7-
Gains and Losses on Sales, Continued:
Gain Loss
12/14/95 20 Shs, CSX Corp,
Net Proceeds $ 1,784,94
Fiduciary Acq, Value 1.70.7.50. 77.44
12/14/95 200 Shs, Caterpillar, Inc,
Net Proceeds $ 12,474,58
Fiduciary Acq, Value 11.325.00 1,149,58
12/14/95 30 Shs, Champion Inti,
Fiduciary Acq, Value $ 1.432,50
Net Proceeds 1.245.00. 187.50
12/14/95 20 Shs, Champion Inti,
Purchased 11/15/95 $ 903,32
Net Proceeds 830.00 73,32
12/14/95 45 Shs, Chrysler Corp,
Net Proceeds $ 2.429,91
Fiduciary Acq, Value 2.182.50 247.41
12/14/95 95 Shs, Coaslal Corp,
Net Proceeds $ 3,431,76
Fiduciary Acq, Value 3.004.38 427,38
12/14/95 88 Shs, COMERICA, Inc.
Net Proceeds $ 3,178,89
Fiduciary Acq, Value 3.0.91.00 87,89
12/14/95 95 Shs, Cooper Induslrles
Nel Proceeds $ 3,455,51
Fiduciary Acq, Value 3.218.13 237.38
-8-
Gains and Lassos on 5alos, Contlnuod:
..Q5!!n. Loss
12/14/95 50 Shs, Cyprus Amax, Minerals Co.
Net Proceeds $ 1,349.95
Fiduciary Acq, Value 1.337.50. 12.45
12/14/95 225 Shs, Deere & Co,
(75 Shs. owned atUme of death - 150 Shs.
received 2-1 split)
Net Proceeds $ 7,790.37
Fiduciary Acq. Value 6.778.13 1,012,24
12/14/95 20. Shs, Dow Chemical
Net Proceeds $ 1,407.45
Fiduciary Acq, Value 1.380.00. 27.45
12/14/95 67 Shs, Dresser Industries, Inc,
Net Proceeds $ 1,574.44
Fiduciary Acq, Value 1.457.25 117.19
12/14/95 40 Shs. E, I. DuPont
Net Proceeds $ 2,759,90
Fiduciary Acq, Value 2.475,0.0 284,90
12114/95 45 Shs, Emerson Elect.
Net Proceeds $ 3,633,62
Fiduciary Acq, Value 3,307.50 326,12
12/14/95 70 Shs. GTE Corp,
Net Proceeds $ 3,036.14
Fiduciary Acq. Value 2.817.50 218,64
12/14/95 30 Shs. General Electric Co,
Net Proceeds $ 2,156,17
Fiduciary Acq, Value 1.968.75 187.42
-9-
GaIns and Losses on Sales, Continued:
Gain . Loss
12/14/95 55 Shs, General Motors Corp,
Net Proceeds $ 2.756,78
Fiduciary Acq, Value 2.509.38 247.40
12/14/95 25 Shs, General RE Corp,
Net Proceeds $ 3.856.12
Fiduciary Acq. Value 3.70.9,38 146,74
12/14/95 20 Shs, W R Grace & Co.
Net Proceeds $ 1,184.96
Fiduciary Acq, Value 1.170..00 14,96
12/14/95 80 Shs. Halliburton Co,
Net Proceeds $ 3.799,87
Fiduciary Acq, Value 3.380.00 419,87
12/14/95 80 Shs. IMC Global
(40 Shs, at date of death - 40 add!.
Shs. 11/95 - split)
Net Proceeds $ 3,089,89
Fiduciary AC'.q, Value 2,985.00 104,89
12/14/95 40 Shs, Ingersoll Rand
Net Proceeds $ 1,474,95
Fiduciary Acq, Value 1.460.00 14.95
12/14/95 90 Shs, Intel
Fiduciary Acq, Value $ 6.142.50
Net Proceeds 5.467.50 675,00
12/14/95 90 Shs, Minnesota Mining
Net Proceeds $ 6,243,54
Fiduciary Acq, Value 5.377.50 866,04
-10-
Gains and Lassos on Sales, Continued:
Gain ~
12/14/95 45 Shs, Morton Inti,
Net Proceads $ 1,546.B2
Fiduciary Acq, Value 1.417.50 129,32
12/14/95 100 Shs. National City Corp,
Net Proceeds $ 3,287.39
Fiduciary Acq. Value 3.175.0.0 112.39
12/14/95 29 Shs. Newmont Mining
Net Proceeds $ 1,272.33
Fiduciary Acq. Value 1.250..63 21.70
12/14/95 165 Shs. Northwest Corp,
Net Proceeds $ 5,589.19
Fiduciary Acq. Value 5.362.50 226.69
12/14/95 25 Shs. Reynolds Metals Co.
Net Proceeds $ 1,418,70
Fiduciary Acq. Value 1.315.63 103.07
12/14/95 80 Shs, Texas Instruments, Inc,
Fiduciary Acq, Value $ 5,110.00
Net Proceeds 4.189.86 920..14
12/14/95 75 Shs, USX Steel Group
Net Proceeds $ 2,390..55
Fiduciary Acq, Value 2.212.50 178,05
12/14/95 35 Shs. United Technologies
Net Proceeds $ 3,307.38
Fiduciary Acq. Value 3.158.75 148,63
-11-
Gains and Losses on 5ales, Continued:
J2!!!n... loss
12/14/95 35 Shs, Weyerhaeuser Co,
Fiduciary Acq. Value $ 1,540.00
Net Proceeds 1.456,83 83,17
12/20/95 350 Shs. Abbott laboratories
Net Proceeds $ 14,393,27
Fiduciary Acq, Value 13.737.50 655,77
12/20/95 450 Shs. Albertsons, Inc, - Del,
Net Proceeds $ 15,186,99
Fiduciary Acq, Value 14.681.25 505,74
12/20/95 30.0 Shs, Automatic Data Pros,
Fiduciary Acq. Value $ 21,562.50
Net Proceeds 21.074.29 488,21
12/20/95 200 Shs. Becton Dickinson & Co.
Net Proceeds $ 14,449,51
Fiduciary Acq. Value 13.325.00 1,124,51
12/20/95 250 Shs. Computer Sciences
Fiduciary Acq, Value $ 17,875,00
Net Proceeds 17.311.92 563,08
12/20/95 200 Shs, Emerson Electric
Net Proceeds $ 15,674.47
Fiduciary Acq, Value 14.700,00 974.47
12/20/95 567 Shs, First Data Corp.
Fiduciary Acq, Value $ 39,973.50
Net Proceeds 37.066.39 2,907,11
12/20/95 300 Shs, General Electric
Net Proceeds $21,374.28
Fiduciary Acq. Value 19,687,50 1,686.78
-12-
GaIns and Losses on Sales, Continued:
Gain Loss
12/20/95 350. Shs, General Motors CL E
Net Proceeds $ 17,543,16
Fiduciary Acq, Value 17.150.0.0. 393,16
12/20/95 350. Shs, Interpubllc Group
Net Proceeds $ 14,305,77
Fiduciary Acq, Value 13.256.25 1,049.52
12/20/95 200. Shs, Pitney Bowes
Net Proceeds $ 9,399,68
Fiduciary Acq. Value 8.750.0.0. 649.68
12/20/95 175 Shs. Proctor & Gamble
Net Proceeds $ 14,677.64
Fiduciary Acq. Value 14.525.0.0. 152.64
12/20/95 200 Shs. Repuiblc NY Corp.
Net Proceeds $ 12,474.58
Fiduciary Acq. Value 12.100.0.0 374,58
12/20/95 400 Shs, Service Corp,
Net Proceeds $ 16,349.45
Fiduciary Acq. Value 16.200.00 149.45
12/20/95 750 Shs. Wendys Internallonal
Fiduciary Acq, Value $ 15,468,75
Net Proceeds 15.186.99 281.76
12/14/95' 1,998 Shs, Cons, Edison of NY
Net Proceeds $ 59,743.48
Fiduciary Acq, Value 59.440.50 302,98
-13-
GaIns and Losses on Sales, Continued:
Gain Loss
12/14/95 150 Shs. AT&T Corp,
Net Proceeds $ 9,923,52
Fiduciary Acq. Value 9.450.00. 473.52
12/14/95 45,443 Shs, Equity Income Fd,
Fiduciary Acq, Value $ 49,987,30.
Net Proceeds 49.980.48 6,82
.-:
12/14/95 1,000 Shs, Gabelll Equity Trust
Fiduciary Acq, Value $ 9,250,00.
Net Proceeds 8.757.81 492,19
12/14/95 3,295,339 Shs. Kemper U.S.
Mortgage CL A
Net Proceeds $ 23,957,11
Fiduciary Acq. Value 23,660,53 296,58
3/11/96 5 Units PA Insured Municipal
Income #37M - called 3/11/96
Fiduciary Acq, Value $ 530,05
Net Proceeds 513.45 16,60
6/2/97 $10,000,0.0 Schuylkill County Bond
called - 6/2/97
Fiduciary Acq. Value $ 10,000,00
Proceads 10,000.00 -0- -0-
4/25/96 6 Units Municipal Investment Trust
#16M - called 4/25/96
Fiduciary Acq, Value $ 425,34
Net Proceeds 415.98 9.36
12/14/95 940.,5750 Shs. Templaton Smaller
Coso Growth Fund
Net Proceeds $ 7,505.79
Fiduciary Acq. Value 7.430.54 75,25
12/14/95 1,978 Shs. PP&L Resources
Net Proceeds $ 48,077.65
Fiduciary Acq, Value 45.494.00 2,583,65
-14-
Gains and Losses on Sales, Continued:
~ ,Loss
12/14/95 2,774 Shs, Public Service Enterprise
Group
Fiduciary Acq, Value $ 81,139,50.
Net Proceeds BO.624.74 514,76
12/14/95 1,547,33 Shs, SmlthBarney
Value Fund - CL A
Fiduciary Acq. Value $13,299,67
Net Proceeds 13.167.78 131.89
12/14/95 378.215 Shs. SmlthBarney
Utilities Fund CL B
Net Proceeds $ 5,850.99
Fiduciary Acq. Value 5.665,66 185,33
12/19/95 1,506,678 Shs, Van Eck Funds
Inll. Invst. Fd.
Fiduciary Acq, Value $ 21,206.44
Net Proceeds 20.912.69 293.75
4/15/98 25 Units MIT #75M
Proceeds $ 26,935.75
Fiduciary Acq, Value 26.024.25 911,50
4/15/98 10 Units MIT#249M
Proceeds $ 10,433.10
Fiduciary Acq. Value 10.220.70. 212,40
4/15/98 1 Unit MIT #267M
Fiduciary Acq. Value $ 133.38
Proceeds .llM2 52,76
4/15/98 40 Units PA Insured #2D4M
Proceeds $ 39,602.80.
Fiduciary Acq, Value 38,0.60.80 1,542,0.0
-15-
GaIns and Losses on Sales, Continued:
Gain Loss
4/15/98 4 Units MIT #222M
Fiduciary Acq, Value $ 995.40
Proceeds 531.72 463.68
4/15/98 2 Units MIT Fund PA #7S
Fiduciary Acq, Value $ 803.44
Proceeds 710.0.8 93.36
4/15/98 2 Units MIT Fund PA #6
Fiduciary Acq, Value $ 1,0.20.40
Proceeds 857.0.2 163.38
4/15/98 10. Units Tax Exempt #204M
Proceeds $10,515,20
Fiduciary Acq, Value 9.947.10. 568,10
4/15/98 1,000 Shs, Nuveen Premium
Income Fund
Fiduciary Acq, Value $ 14,500,00
Net Proceeds 14.252.97 247.0.3
4/15/98 6,887,177 Shs, Eaton Vance PA
Ltd, Maturity Municipal Fund CL A
Proceeds $ 72,453.10
Fiduciary Acq. Value 71.006.79 1,446.31
New England Funds
.9/6/96 7,263.834 Shs. (DOD)
194.119 Shs, (Dlv. Rv)
7,457,953
Value $ 80,621.29
Proceeds 79.352.62 1,268,67
:.. .
-16-
GaIns and Losses on Sales, Continued:
~ \.QSS
~
10/1/96 &
11/14/96 513,256 Shs, (000)
18.784 Shs. (Dlv Rv)
532,040
Value $ 25,683.46
Proceeds 23.396.22 2,287.24
AT&T & Lucent Technologies
9/12/96/
11/14/96 419,231 Shs. (000)
7.023 Shs, (DIY, Rv.)
426,254
105 Shares Lucent Technologies
from AT&T spinoff
Total Value $ 26,825.72
Proceeds 22.503.66 4,322.06
Lexington Strategic Sliver Fund
9/9/96 1,029.923 Shs. (000)
4.796 Shs. (Dlv, Rv.)
1,034.719
Proceeds $ 4,666.56
Total Value 4.30B.17 358.41
Bell Atlantic
9/24/96 442,905 Shs. (000)
14.867 Shs. (Dlv. Rv,)
457.772
Total Value $ 28,636.42
Proceeds 26.843.33 1,793,09
-17-
. ,
Gains and Losses on Sales, Continued:
GlIin ~
Fidelity EQuity Income
9/9/96 537.536 Shs, (000)
33.542 Shs, (DIY, Rv,)
571.078
Proceeds $ 23,0.46,71
Total Value 21.236.67 1,610.0.4
10/10/96 Bell South
875,9702 Shs. (000)
23.4062 Shs, (DIY, Rv,)
899,3764
Proceeds $ 35,577.64
Total Value 34.569.69 1,007.95
4/15/98 4,079.531 Shs. Smith Barney
Municipal HI9h Income Fund
CLA
Shares - Date of Death - 2,094,1440
Shares - Dlv. Relnv. 485.8730
Transfer from CL B 1.499.5140
Total 4,079.5310
Proceeds $ 73,349,97
(No redemption charges) I
Total Sheres - valua 71.991,25 1,358.72
4/15/98 13,277,778 Shs. Smith Barney
Municipal High Income Fund
CLB
Proceeds $239,0.00,00
(No redemption charges)
Fiduciary Acq. Value 233.688,89 5,311.11
3 Units Municipal Investment
Trust # 0 S
Fiduciary Acq, Value $ 2,0.78.55 . .
Net Proceeds 939.51 1,139,0.4
-18-
. " .
Gains and Losses on Sales, Continued:
Gain I.ll.5.5
11/21/95 1,002 Rts, Gabelll Equity Trust,
Inc,
Proceeds 136,11
Fiduciary Acq, Value 116,63 19,48
5/4/98 2,240.,148 Shs, Smith Barney
Municipal High Income Fund
CLB
Proceeds 40,031,80
(No Redemption charges)
Fiduciary Acq, Value &
DIYldend reinvestment
shares value 39.426.96 60.4.84
5/4/98 1,645.02 Shs. Smith Barney
Municipal High Income Fund
CLB
Proceeds 29,396.15
Redemption charges f294.56)
Nat Proceeds 29,10.1,59
Value - Dividend
reinvestment shares 28.952.35 149,24
Total Gains and Losses
35,250,43
19,559~~6
Less Loss
19.559.46
NET GAIN
ti5.690.97
. .
-19-
, '. .
DISBURSEMENTS OF PRINCIPAL
DehL~ of Deeedellt
~
1/3 Internal Rcvcnuc Scrvice - 1996 fourlh
quarter Incomc lalt - 1040 ES 14,000,00
1/3 PA Deparllnent of Revenue - 1996 fourlh
quarler income talt - PA 40 ES 300.00 14,300.00
Funeral Expenses
~
12/18 David M, Myers Funeral Home, Inc, 2,490,03 2,490,03
Administration Expenses
~
11/22 Register of Wills - Probate 550.00
12/6 Cumberland Law Journal - advertise
Letters Testamentary 40..00
12/26 The Patriot-News - advertise Letters
Testamentary 66.34
1aml
6/13 Register of Wills - File Inventory and
Inheritance Tax Return 34.00
6/20 Register of Wills - additional probate
charges 350,00
8/27 & 9/17 Register of Wills - Short Certificates
for Stock sales 27.00
1B.az
9/22 Register of Wills - short certificate 3.0.0 1,070,34
Inheritance Tax
1aml
1/29 Register of Wills, Agent - 90 day
Inheritance Tax payment
Gross $61,052,63
Less Discount (3.052.63) 58,000..00
6/13 Register of Wills, Agent - Inheritance
Tax balance 34,257.28 92,257.28
. .
-20-
, "
. "
Disbursements of Principal, Continued:
Fees and Commissions
6/13/96 Johnson, Duffie, Stewart & Weidner
one-half allorney's fee 7,500..00
6/13/96 Suzanna B. Bieri, one-half
Executrlx's commission 7,500,00
Reserve
Johnson, Duffie, Stewart & Weidner
balance of allorney's fee 7,500.00
Suzanna B. Bieri - balance of
Executrix's CommissIon 7.50.0.0.0 30,000.00
Federal Taxes
6/13/96 Internal Revenue Service - tax due
Form 706 - Estate Tax Return 332.423,00 332,423.00
Accountant
4/26/96 R. H, Holsberg & Company -
preparation of decedent's 1995
federal and state Income tax returns 1.525.00 1,525.00
5/98 Reserve
Register of Wills - File First and
Final Account and Statement of
Proposed Distribution 300.00 300.00
TOTAL DISBURSEMENTS OF PRINCIPAL
5474.365.65
-21-
i
- ~'. - -~ .... .-""
.
, "
. " .
INFORMATION SCHEDULE - PRINCIPAL
1. Deere & Company - stock split - 150 additional shares received,
2. IMC Global - 40 additional shares received - stock split.
3, Additional asset not listed on Inventory filed for the Estate:
6 Interests - Balcor Realty Investors 84.11 - No valua
4. 10.5 Shares of Lucent Technologies received resulting from AT&T spin off.
5, 11/1/96 -1,498,661 shares of Smith Barney Municipal High
Income Fund CL B transferred to Municipal High
Income Fund CL A
Dividend Reinvestments:
485,873 Shares of Smith Barney Municipal High Income
fund CL A purchased through dlyldend reinvestments.
2,282,08 Shares of Smith Barney Municipal High Income
fund CL B purchased through dividend reinvestments.
BeltSouth - 23.4062 additional shares purchased through Dividend
reinvestments,
Fidelity Equity Income - 33.542 additional shares purchased through dividend
reinvestments,
Belt Atlantic - 14,867 addltlonel shares purchased through dlyldend
reinvestments.
Lexington Strategic Sliver Fund, Inc. - 4,796 additional shares purchased
through dividend reinvestments,
AT&T -7.023 additional shares purchased through dividend reinvestments,
Nynex - 18.784 additional shares purchased through dlyldend relnyestments.
New England Funds - 198.119 additional shares purchased throu9h dividend
reinvestments and capital gain reinvestments,
-23-
, ,. .
I " .
RECEIPTS OF INCOME
Dauphin Deposit Bank & Trust Co,
Estate checking account No, 10.36835.3
Interest from 12/15/95 to 4/6/98
Dauphin Deposit Bank & Trust Co.
Estate Certificate of Deposit No, 8140545236
Interest from 11/22/96 - 9/23/97, date redeemed
Dauphin Deposit Bank Trust Co.
Estate Certificate of Deposit No, 8140501638
Interest from 10/24/96 to 9/26/97
Bell SQuth - Dividends 2/1; 5/1; 8/1/96
Fldellly Equity Income - Dividends -12/95;3/96
Bell Atlantic - Dividends - 2/1 ;5/1 ;8/1/96
Lexington Strategic Fund - Dlyldends - 6/96 '
Nynex - Dividends - 2/1 ;5/1 ;8/1/96
Dividends - 11/1/96
New England Funds - Dividends/Cap. Gains Dlsl.
12/95
AT&T - Dividends - 2/1 ;5/1 ;8/1/96
Dividends - 11/1/96
Lucent Technology - sale of fractional share
Balcor Realty Investors 84.11- 7/96-1/98
Distributions
Smith Barney - 11/95 - 12/95
Smith Barney - Estate Account earnings -1/1/96
12/31/96 - Taxable - $ 20.,377.35
Non-Taxable 26.567.62
Smith Barney - Estate Account Earnings -1/1/97
12/31/97 - Taxable - $ 23,089.57
Non-Taxable - 27.655.44
Smith Barney - Estate Account Earnings 1/1/96-
4/26/96 - Taxable $ 3,045,59
Non-Taxable - 6.227.25
-24-
,
$ 609.21
4,025.31
5,176,92
954,34
1,279.98
954,86
23,69
918,86
196.47
2,026,61
414,17
14D.66
42.40
781.42
9,754,68
46,944.97
50,745,01
11,272,64
\
'\
I . I I
If' f .
DISBURSEMENTS OF INCOME
Internal Revenue Service - tax due on Form 1041 -
Fiduciary Income Tax Rcturn ror liscel )'ellr
beginning Noycmber 10, 1995 (dale or dealh) lInd
ending October 31,1996
$ 10,160.22
PA Deparlment or Revenue - tax due on PA 41 -
Fiduciary Income Tax RClUrn ror lisclll yellr
beginning Noyember 10, 1995 (dale or dealh) and
ending October 31, 1996
915.95
R, H. Holsberg & Company - accounting charges _
preparation or Form 1041 end PA 41 ror fiscal year
beginning November 10, 1995 and ending October
31, 1996.
2,865.00
Internal Revenue Servlce/PA Department or Reyenue
Fiscal year beginning November I, 1996 and ending
October 31, 1997. No lax due - income passed to
beneficiaries.
-0-
Internal Reyenue Service/PA Department or Revenue
Fiscal year beginning November I, 1997 and ending
June 30, 1998. Income lInd gains and losses wll1 be
passed to Ihe beneficiaries,
-0-
TOTAL DISBURSEMENTS OF INCOME
$13.941.17
-26-
. " ,
, ... .
DISTRIBUTIONS OF INCOME TO BENEFICIARIES
9/29/97
To: Suzanne B. Bieri
Cash $ 7,619.50
To: L. Chrlsllna Forbrich
Cash 7,619.50.
To: Gall Durrman
Cash 7,619.50
To: Jill Bieri 7.619.50.
TOTAL DISTRIBUTIONS OF INCOME
TO BENEFICIARIES
S 30.478.00
~MfflL/&~~_
. . B. Bieri, rix
-27-
.
,;2/ Jls .~'1 '1
INTERNAL REVENUE SERVICE CENTER
Northeast Region
;1
Departmcnt of the Treasury
Il,O,- 2:1
Dlltc:
Estatc of:
John W. Illcri
MAR 1 8 1998
.. ..
Ilecedcnt's SSN:
Suzannc n, nleri
Chestnut Court Condos
1956 Chestnut Street
Camp Ilill, PA 170.11
Dllte of Dcath:
"
Ii
210-26-9637V
'-
-
Person to Contact:
Ilarbara Funk
Novcmber 10, 1995
Contact Tclephonc Number: (215) 516-3946
Estate Tax Closing Letter (This is not a bill for tax due)
Our computation of thc Federal lax liability for the above estate is shown
below, It does not include any interest or late payment penalties that may be
charged, but other penalties have been considered in the computation, You
should keep a copy of this letter as n permanent record because your attorney
,nay need it to close the probate proceedings for thc estate. This letter
is evidence that the Federal tax return for the estate has either been accepted
as filed, or has been accepted after an adjustment that you agreed to: .
This is not a formal closing agreement under section 7121 of the Internal
Revenue Code, We will not reopen this case, however, unless Revenue Procedure
94-68 applies, See attached copy.
If you have any questions about this letter, please write or call the person
whose name and telephone number are shown at the top of this letter. If you
write to us with questions about this letter, please provide your telephone
number and the most convenient time for us to call if we need additionAl
information. Please attach this letter to any correspondence to help us identify
your CAse, Keep the copy for your records,
" -
Than~ you for your cooperation.
~C: Richard W, Stewart, Esq,
301 Market Street
P.O, Box 10.9
Lemoyne, PA 17043-0109
Sinc.;~elY ~o;lf~YJ
/f"~C"~&"(/~
~ccii;r"""'S'eC ~e~en ter
Enclosure:
::::opy of this letter
TENTATIVE TAX... . . , . . . , . , . . . . . . . . '.f . . . . . . . . . . . . . . . . . . . $
GIFT TAXES PAYABLE (GIFTS MADE AFTER 12-:11-76).......$
UNIFIED CREDIT..............,....................,.,.$
CREDIT FOR STATE DEATH TAXES,....., '..".,. ... ... ....$
CREDIT FOR GIFT TAXES (ON GIFTS PRIOR TO 1-1-77), ,.,.$
CREDIT FOR FOREIGN DEATH TAXFS.,.., ....,.,. ,., ,.. ....$
CREnIT FOR TAX ON PRIOR TRANSFERS.. ..'",.. ,.,... ....$
SUBTRACT IONS. , . . . . . . . . , . , . , . . . I . , . . . . . . . . . , . . . . . . . . . . . $
~ET ESTATE TAX....,... . . . . . . . I . . . , . . , . . . . . . . . . . . . . . I . . . . . . . . $
lENERATION-SKIPPING TRANSFER TAXES.".,.., ...,..,. .., ... ....$
~ECTION 4980A INCREASED ESTATE TAX..... .,. ....,... ... .,. ,...$
rCITAL TRANSFER TAXES.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , . . . . . $
P"~NAI.TJ ES t I F ANy........................,....,.,..,........ $
595,230.80
0,00
192,800.00
70,007,94
0.00
0.,00
0.00
262,807.94
332,422.86
0.00
0.00
:132.422.86
0,00
'.0. Box :131, Bensnlem. PA 19020
Letter 6271SC) (Rev, 5-86)
R"". _ 94.61
SECTION I. I'\JflPOSE
Tbe PUfllO'C of Ihlt fC'YfnIlC PfOC"e.
dUfC la to amplif,. update, and rc.
.......r the coad.iltolU K'I tonh In Rn.
Pro<. IS-II. I9IH C.B, 110, .I>d<r
_bkh . cue tbcd ,'In eumiAallon
In tbe orf'k:c of . OUIrkI DhtctOf of
latC"l"nal knmlM ma, bt Itoprntd 10
make u IdJU..UlWUl uaf.yorable 10
lbe ~ra. 1bla Inrnuc procedure
aI:Io ~ I tilt (DOC I1IlDdwlwt)
,.. dacrlba (II m1&l" colltKU b,
1M Sn'Ykt ",ilh . lupI!)'" lhal do
not consdlulr u rumination, i",pee'
lton. or ,c:opmln. or an cUmlnJllon.
and (1) ccrtaln Iypn of elm In w.hi,h
nconddn'llon II not conlldrltd I
rcopmln. of ItIt taW,
SEC. 2. CllAHGES
.01 Scalon 4.0116)(d) h .mt'ndtd
10 fd*, an Il'lCftaM undu I 640! of
lhe Internal RnmYC' Code In ,he
thrnhold amount or ovrrpl)'mtnt
lubjttt: 10 JoInt Commllltc rnlrw
ham 12(X),OO> to 11.000.000.
.OJ A new I<<lIOn 4,01(7) II addrd
to clarit, Itlal nnaln con11,n Wlilh
Coordlnatnl Elimination Pro,ram
(UCEpu. IUpI)'tf' ate nol coruld.
end namlullonl Dr InlPfC'lonl of
book. of actounl 'Of pUfPOW1 of
, '60Stb).
.0) A QC'W wrtlon 4,01(1) II Iddtd
10 permll a M'C'Ond Inspealon of a
CEP IUpam'1 boob of accounl
_ilh rnpect 10 a pankular Iu )'elf
undC1' ccnaJn drcunulancn and con.
dilioDJ.
.04 It. new Kellon 4,01m b addrd
10 tl'lC lhal I conlan by 1M Scnke
wflh . 'uparn pURuant 10 an Ad.
vance Priclnl A,rttmCnl ("APA")
prcnUn. confnrncc, or Ihe naluallon
and procuslnl of an APA fCqunl,
annual repon, or rmcwal rfqunt un.
der Rev. Pu'\(, 91-11, 1991.1 C,O,
526. b not an examlnallon, Impec.
lion. or rcopcnln"
.0' A n,... \ttIlon 4,01(10) II .ddN
10 ..ale lhal .n adjwlmrnl 10 .
lu.payn'l Int'Omc IU rnuln .rhlnl
(rom a dll(lrpancy diw:hmd durin,
Empl\lYC'C Pllnl and Eumpl Ol,lnl,
ullonl compUance 'c1I\'ltln don nOI
conslllule In rumln'llon, InlptC1lon.
or rcopcnInl If the adjuUmenl II 1101
made In con)lIn"lon with an euml.
MUon of Ihr tUpa)'Cf'1 Income ItA
rrtum.
.06 ^ helOP '"lion 4.02(11) h added
10 IIIIC Ihll a coni I" wilh I lupa)'et
10 naluale the IUpI)',,'1 dIll pro.
ca.dn. and lttOunlln'l)'lltml In 01.
der 10 dnennlne wh~her Ihe I'-'pl)'er
may Ilmll III letenllon of machine,
IC'nuble recold" for pUlpoK\ or Me\,
Proc. 910.59, 1991.1 C.O. MI, II nol
an c:umJnallon, Inlpecllon, or ft,
open1""
SEC. 3. SCOPE
TbJI procC'dure perulnl 10 aU CI~e',
,qardt~ of 1U)c Ilf ttA, In which the
prio: audll and tonfeu:nc:c atllon, If
any, did nol nlend bfyond Ihe JUII'
diction of the ofnn of Ihe ()i\lll,1
Oir~:tot, II ~()f, "vI arrl) 10 ~"\f'
prniou,ly cto.cd afl" eOnUdrl.llltln
bJ Apptlh orne,. or UimiCl Coun
wh,
SEC, 4, DHlNlTlONS
01 Clu~ Caw;
II) A uw a"m.! .11 Ihr dl\IIl"
le,d h con,idrrN c1o\f'd ...hrn Iht
t"plter h flOUOed In _mini. aIm
~itt.t'onftlenu, If In), of ad;uu.
menlllO lal lIabihlr or 'cerpllnct of
lhe IUplttl'1 r~ulR _llhoul chan,e
UI An una'ff'td Income. tualt. 01
lift Il.l cue is conlidtled cloud
..hen tht prfiod fal nllna . prllliM
..ilh the Umltd Slain TI\ Coull
Ipttmed In IhC' IIIIUIOr) notier of
denciency Inunt by IhC' OnlliCl UI'
ft'tlal e.phn and flO (lC'tilion \':1\
riled.
UI An unl"f'td elthe 01 emplo),
ment In CIIC' I~ conlldtled c10ltd
...hen Ihe pellod for filin, I rl01hl
.nd rC'qunlin, (ondderalion by lhc
Appel" afOre Ipt'riOtd In IhC' pfe'
lunln." leuer uphn and no plolnl
or rtqunl fo, Appelh (ondderllion
h med.
,01 Ellmlnlllon', Inlptttlon" and
Reopenlnl':
(It A conlltt _ith a IUpl)'er 10
corftCI ml1hnn.liul 01 (1"lul enou
II nOI an euminllion, In'prellon, 01
reopenin"
U>> A contact with I IUp')'cr 10
urlrr or .dJust a diKrtplnC) be.
''''ttn 1M IUpa,C"', IU retuln and
In informlllon return il not an rU~'
In'llo", InlPfCllon, or rcopenln,. FOI
Ihil purpos,c. an Informal Ion rflUln
Includn a return .nd In amended
return nled by . plnnrUhlp, nduell'
ry, or Imln budnrn (orpDllllon,
en A coniaa 10 "fflfy a dlKrtpan.
CJ diKIotcd by an Informlllon r~urn
mltthln, plo.ram may Include In.
1pt'C1lon or Ihr lupaytf'l boo... of
accounl, 10 Ihr rxlrnl nten..". 10
Inohr thr diKrtp.nc:y. without beln,
conlldtfrd an rumlnlllon, Inlpec.
lion, or reopenln, within Ihe munln,
of f '760S(bl, A contlcl 10 nrlf)' In
hem of Income Ihown on an Informl.
tion retuln to a lu relurn II nOI a
'erlOcallon or 'a discrcplnt)' ..hrft
such hem of InCome II nOI Ifqulrtd
Ie) be Ihm..n II a lpeclOc line item on
I 1U. return, FOl uample, Inlurance
comp.anl" mlkln, plymenll 10 I
doclor of 1600 or more durlnl a
calend.r tUI mun fUlnnh I "'olm
1099.MISC 10 Ihc doctor. Tne doctor
h ani)' Irqulftd 10 Include Ihll In,
come ",llh alher 'lOll rt'ttlpu on
Schedule C, Form 1040, If the doctor
rrported Iron IKelpl' of I l"ler
amounl Ihan Ihe lolal Imount of
mcome Iho.n on fo'olm IOW.MISC,
lhete would nOC be I dlweplncy
bttwrcn Ihe Info,mltlon rt1urnl Ind
Ihe Income tax return,
(4) A conll(l wilh In 1","lor 10
urlfy the K(urlcy of, or (he nttd
fOl, a Tu Shell" Me,hulllon num.
ber II nol In c.lllmlnltion ",llhln Ihe
meanln, of t '760Slbl, To Ihe caltnt
Ih.1 the contla II 10 dmlmine Ihe
nttd for I Tax Shelter Rrlhuallon
number, Ihe Informlllon 10Ulhl
.ould bf hmlltd 10 oblllnln. Ihe
name lod , Id,:1\ of Ihe r,omoler,
U) The adJuumenl of In unlllo...
able II em. or an adjullmenl ~"ultlnl
hom olher ')f'If' of \tnke ernltl
Hltln:lion ploll.Jnn. n nOI coo~id.
tied lu be' In eumin'lIon. ThtldOle,
I lublC'quenl cumlnatian don nOI
conllitulc a rtopenlna of a ca,r
c1o~ Ifler cumlnalion.
(61 Rttooddnllinn of I cuc h not
conlidered , reopcninl Ind. lhtle,
fOft, rfquiln nil a(l(llo,.1 01 iuu.nce
uf I fOfm Inlu lDO/IO/SC) fOI~
la) uW1ln\'ohin,' 1111:
(b) ClK\ In\"ohln, Ihe )'nr of de.
dun ion of I nt1 opr'llIn, Ion carry.
bad. 01 limil.u 1)'pC' of caft)blCk
under othrr pro,hinnl af the COoJe.
Ie) cain In "'hich there h.\c bttn
Ifl,olunllry con\'clllonl .and Ihc III.
~a)'rt has nOI rt'CompulN hil/hrr IU
habiTlt' _hcn he/lhe did nOI ftpl.er
prOpC'r1y ..l1hin the lime pla\'idN b)'
. 10)).0'
(d) UIn in\'ohinl In o\'erpl,menl
In CICf1,I of 11,000,000, lubirct to
",Ie.. b)' Ihe Jolnl Commillte on
raulIon under I 6405,
PI A (onlan with I CEP IUpl)'ff
IC'qunlln, Ihe wrlllen IlIlrmenn p,o.
uded for in Re\', PIO:. l).t.69. or
nOIl')'inl I IUpI,rr th'l it no lonlrt
qu.hfin '01 Ihc Cooldinaled Euml.
nllion P,olram, h nOI condder", In
ruminallon, Therefore, In, lublC"
qucnt eumlnllion don nOI conllltulc
a rcapenln.,
ell In Ihe ClIC' 0' a CEP lupI)'rr.
Ihc Scnlcc may In'p<<1 Ihe lupI)'er',
boob of ICcounl _lIh r"peel 10 IU
periodl nOI cuncnlly undff cumin..
lion In order 10 "erlfy the arcuraey of
adJullmenl1 10 an lIem or hew ror
Ihos,c perlodl (11 In .hlch lhe IUpIy.
cr mldc an "acttlerllN Inuc rnolu.
lion" rfqu"I, or Ib) In Icco,dlnce
with an "1C<<lu'ltd Inue rnolullon"
a"mncnt bel_em Ihe Scrvl<< and
Ihc lupaYtf". See Rev. Proc. 94-.67.
An InlptCtlon made pursu.nt 10 Ihll
pl,..,raph rdatln. 10 any IU pclkxl
wUl noc be consldntd an 11Upt'C1lon
or an cumlnlllon and will noc prc.
c1ude a ,ubltquenl IflIpt:(1lon or u.
amlnlllon of Ihll Iu pC'Ilod under
f '6Q'lb) plovldrd Ihe lupaytf 10
a"ra In ..rhln. prior to thc Inlp<<.
lion mlde punulnl 10 Ihll plra,raph.
(9) A conllel by Ihe Scr'flce ....lIh a
IUplYff punuant to an APA prefi.
lin. conferencc, 01 Ihe evllulllon and
plot"lln, of an AfA rfqunl, annUli
rrporl, ur rene"'ll rrqunl under Re",
froc, 91.22, 1991.1 C,O, 516, il nOI
an calmlnallon, In~pectlon, 01 rr,
openln"
(10) An .djunmenl 10 a lJ.\parU'I
Incomr In 'flu,n arlllnl f'om a
dlmepancy dhcloKd durin, Employ.
<< Pllnl and Eltmpl Or,lnltallonl
compliancc Ictl\'hln a, dncrlbfd In
IMM '7110)12, "Rei urn' Within Ihe
JUlhdlcllon of Elimination Ui\'I,
lion", doe. nOI conllhiole an u.,nl.
nallon, Inlpt:'Cllon, or reopmln,lf Ihe
adjullmenl II not mldc In conjunc.
lion wllh an cllinlnallon of Ihe Iu.
pa)'er'l Incomc IU. relurn, A (ontact
10 \'crify I diKrcp.nC) belwten Ih.:
Income IU return and Ihe bookl and
rt'tordl 0' an employ<< plln or an
ncmpl orlulu,t1on mlY Includc In.
IptC1lon or the IUpI)'ff'l Incomc 11.1
rKo,dl 10 Ihe cxltnl nt'tnsary 10
,erU, Ihe ICcu'acy of Ihe dilcrep'ncy
withoul beln, eoroldued an cllmlna.
lion, Inlpretlon, or rropenin, _lIhln
Ihe meanln, of , '760',
IlIJ ^ conllCl wllh I Iupayer 10
t\.Jlualc Ihe liUp.)tI'I d.JlI ptl)(,,~\I'
inl and lcellunlin, Ir!lem' In ordu
10 delmnine whether Ihe IUpI)Cr
mlY limit III retcntlon of machlnc.
IC'nlible fC"COrdl, ror pUfposn of Rn,
Prot, 91.'9, 1991.1 C,O, 841, II nOI
an uaminallon. Inlptc1ion. 01 re.
apeninl,
5(C, 5, PO\.lCl
.01 The lnltlR.1 RnenuC' Snvke
w,lI not rcopnl Iny CUC' dowd afler
uaminallon by a dunic1 off\cr or
InYICC emln 10 nuke aD adIUl.lmtf\1
unfl"anble 10 Ihe lupayn unk:u: II) thn' II C'Yidenc:c of hlud, mal,
feu.lncc, caUullon, ~~I. 01
mlueprtMntation 0' I m...... ract;
m Ihe prior eloslnl in'ol\'td a
cluIly defined 'ubuanUII ma, ba.wd
on In t11.blilhnS Snvl<< polhlon n.
in In, It Ihe lime of Ihc prevloul
euminalion; or
III other c!r(\lmlllnc;n fllu Ihlt
Indicatr failurc 10 fto5Xn would be a
"'flDUl admlnlllrall\'e omlulon,
.01 All rcopnlnJl mUll be ap.
rlol/cd by 1M Chid, Examination
Oil/hlon tDiIlrk1 D;rtclor In Suearn'
lined Oimicu), 0' Cldd. Compliance
OI\'III('n, for cun undcr hh/hn ju.
rhdic1ion, If an addillonallnlpccllan
of Ihc (upayct', boo... or ac:<<tUnt is
nC'Cftll'y, Ihc nOllce 101M luply"
'C'qulrN by . '60S(b) mull be ,I,nN
by Ihe Chid. Eurn.lnatlon Divilion
(Olmiel DirC(10r In Slfnrr:lIncd Oh.
U1CII" or Chief, Compliancc Dhl'
lion, fOl cain undrr hlllhrr Jurisdic.
lion,
SEC. 6. EFFECT ON OTHER
DOCUMENTS
Re", Proc. .5.1), 1915..1 C.O,
st4. Is lupr:n~dcd,
SEC. 7. EFFECTlVE DATE
Thll rnmue proadure Is crrtctln
October 31. 199>4.
SEC. a. DRAFTING INFOHIIATIDN
The principal author or Ihb rne.
nue PlOC'cdUft I, Ocral4 A. Conwl/l
of thc omu of Anlslanl Chid
Counsel (Income Tu and Accounl.
In,). For rurtMr Inrormatlon rcprd.
In, Ihis rcvcnuc proc:edufC. conlact
MI, ConuM on (101)> 6U~940 (nol
a loll,frC't call),
/. CFIf 6DI.'OJ: ~_IIM 0/ n1vrIU .tttI
,,......,_ rf/rINd, """'. ", .,"..",; M'"
1'11".'_ 0/ rOOTfIl'f ," l..wll~.
Milo "'" f. S<<lj"", 6641. IUl. Nff:
~.N4',', '.6611-', ""64/-4, I,NH./.J
.
COMPUTATION OF ESTAT" TAX
Decedent: John W, Bieri
SSN: 210-26-9637V
D/D: November 10. 1995
Year of death
1996
--------------------~..-----------------------------------------------------
I Gross estate ns returned or /IS corrected...............,$ 2,106,582.00
2 Total deduct ions as returned or as corrected....,........ 518~1lS8,OO
3 Taxable estate on return or /IS corrected""." "'.,, .", 1,587,624,00
4 Adjusted taxable girts....,...".",..................... 0.00
5 Total adjusted taxnble estate (Line 3 plus Line 4),., ,... 1,587,624,00
6 Tentat i vc tax.........,.......".,.....,.,... I .... ... . ... 595 t 230.80
7a Lesser of linc 5 or $21,0.40.,000 if Ilnc 5 > $10.,0000,0.00;
If IInc 5 < $10,000,000, thcn Ilnc 7c = 0,00
Subtract $10,000,000 from I~inc 7n..... II' '0'" .,..,. I ....
Enter 5 % of Line ?b...,.....,....,.......,....,..".,...
b
c
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Total tentative tax (Line 6 plus Line 7c).",. """. ".,
Aggrcgate gift taxes pnyable after 1976.. ,.,'. "..". .",
Oross estate tax (Line 8 less Line 9)...,..,....".......
Unified credit against estate tax. .,."" ...... ...... ,."
Adjustment to unified credit......",......,.........,..,
Available credit (Line II less Line 12)" .,.." ""', ""
Balance (Line 10 less Line 13)",..."""...,.,..."....
Credit for state death taxes.....".,.,.. ...,. ..,.."",.
Balance (Line 14 Jess Line 15)..........,."..,.".,..",
Credit for federal gift taxes.,.....""...,.""..."...
Credit for foreign death taxes....".......,....."..,..,
CredJt for tax on prior transfers"....,.".., "....,.,..
Total (add Lines 17, 18 and 19),..,......,..".,........,
Net estate tax (Line 16 less Line 20)"" """".". ".,
Generation-skipping transfer taxes (from Sch R)""., ""
Section 49BOA Incrcased estate tnx (Sch S)""",.". "'.
Total transfer taxes (add Lines 21, 22 and 23)""". ,."
Estate tax previously assessed.... ......, ..... ,...... "..
Tax increase or (decrease)
(Line 24 less Line 25).......,.....""".....,......".
27 Section 6651(a)(I) Penalties /lssessed.". ,.,., '." ,."."
Section 6651(e)(2) Penalties asscssed,.., .".. .".". ,,',
28 Penalties as corrected.".,..,.............."..........,
29 Penalty increase or (decrease)"., .".... .... ,...,.,. ...,
Mall notices to:
lIlt Suzanne D, Dieri
lilt Chestnut Court Condos
lIlt 1956 Chestnut Street
lIlt Camp Hill, PA 17011
11//
District Office: 23
0.,00
0..00
0..00
595,230.,80
0,00
595,230.,80
192,800,00
0.00.
192,800.,00.
402,430.,80
70,007,94
332,422.86
0.,00
0.,00
0..00
0.00
332,422,86
0.,00.
0.00
332,422,86
332,423,00
(0..14 )
0..00
0,00
0,00
0.,00.
Mall copies of notices to:
lIlt Richard W, Stewart, Esq.
lIlt 301 Market Street
lIlt P,O, Dox 109
,.1/// Lemoync, PA 17043-0109
:~r /11
, ,
Rev, 102094
Da t e 0 f
Report: 18-Mnr-98
Disk # 6-96-004