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Home My WebLink About96-00197 .' . IN TH~OMMONWBALTH COURT OF PBNNMvANIA NOTICE OF DOCKETING APPEAL Docket No: 2B27 C.D. 199B Filed Date: 10/19/9B Re: DEPT OF REVENUE v. ESTATE OF THOMAS NEIER Lower Court No.: 21-96-0197 A Notice of Appeal, a copy of which is enclosed, from an order of your court has been docketed in the Commonwealth Court of pennsylvania. The docl~et number in the Commonwealth Court is endorsed on this notice. The Commonwealth Court docket number must be on all correspondence and documents filed with the Court. Under Chapter 19 of the pennsylvania Rules of Appellate procedure, the Notice of Appeal has the effect of directing the Court to transmit the certified record in the matter to the Prothonotary of the commonwealth Court. The complete record, including the opinion of the trial judge, should be forwarded to the Commonwealth Court within forty (40) days of the date of filing of the Notice of Appeal. Do not transmit a partial record. Pa. R.A.P. 1921 to 1933 provides the standards for preparation, certification and transmission of the record. The address to which the Court is to transmit the record is set forth on page 2 of this notice. NOTICE TO COUNSEL A copy of this notice is being sent to all parties or counsel indicated on the proof of service accompanying the Notice of Appeal. The appearance of all counsel has been entered on the record in the commonwealth Court. Counsel has thirty (30) days from the date of filing of the Notice of Appeal to file a praecipe to withdraw their appearance pursuant to Pa. R.A.P. 907(b). Appellant or Appellant's attorney should review the record of the trial court, in order to insure that it is complete, prior to certification to this Court. (Note: A copy of the zoning Ordinance .must accompany records in Zoning Appeal cases) . The addresses to which you are to transmit documents to this Court are set forth on Page 2 of this Notice. If you have special needs, please contact this court in writing as soon as possible. n l(,'Il'll\ \I (, h-\\ E. Guido " c.\ \I \\ '.(., I\) ,'1a ~ I\)';) ...... ;.'J\,,' \\\\"il. .~. "l1'~\1'J~~ \:".":-: u:.'- Lower Court Judge: Honorable Edward Attorney: John D. Brenner Jr. Attorney: Carl C. Risch Attorney: Nicholas J. Lamberti Notices Exit: 10/26/9B Prothonotary . . CERTIFICATE AND TMNSHITTAL OF RECORD UNDER PENNSYLVANIA RULE OF APPELLATE PROCEDURE 1931(c) To the Prothonotary of the appellate court to which the within matter has been appealed: THE UNDERSIGNED, MARY C. r.RWT~ _ of tho Court of Common Pleas of ~H~ county, the said court being a court of record, do hereby certify that annexed hereto is a true and correct copy of the whole and entire record, including an opinion of the court as renuired by Pa, ~. A. P. 1925, the original papers and exhibits, if any, on file, the transcript of the proceedings, if any, and the docket entries in the following matter: in compliance with Pa, ~. A.P. 1931(c). , The documents comprising the record have been numbered from No. 1 to No. ]52, and attached hereto as Exhibit A is a list of the documents correspondingly numbered and identified with reasonable definiteness, including with respect to each document, the number of pages comprising the document. to the appell~~: ~~~~tOisWh~J7~~)}~d~as/~JP / transmitted (Seal, of court) (l. '\ II 12-13 1"1- 2"'l - 2.5 2.t(> -7.9 .3{)-.31 32. ~ 3lP 3'1 -::.Y. ,y; - lot I I . . Among the Records and I'roceedings enrolled in the court of Common I'leos/Criminal in and for the county of ClMRF.HrAND in the Commonwealth of I'ennsylvania \0 21a1996.0197 OIlPIIANS COUIlT .19 is contained the following: COI'Y OF 'llKW\S D. NF.IF.H DOCKET ENTRY ESTATE OF 'llIGlAS D. NEIEIl LATE OF SOtJrH MIDDLE:'I'OO TCMNSHIP aJolBERIJ;ND CXXJNl'Y PEMlSYLVANJA DEX:F.ASED . . Petiton for Probate and Grant of Letters TesttlTentary. Filed February 29, 1996. n.,s. 1-10 . . Death Certificate. Filed February 29, 1996. . Last Wiil tII1d Testlllrent of ThCll1llS D. Neier. ; Filed February 29, 1996. j, .' Certification of Notice under Hule 5.6(a). Filed March 12, 1996. Disclaimer. Filed August 7, 1996. Inherittll1ce Tax Heturn (Spousal). Filed August 7, 1996. Federal Tax Return #706. Filed November 27, 1996. Inherittll1ce Tax payment. Filed Novanber 27, 1996. Inherittll1ce Tax Heturn (Supplemental Heturn). Filed Novenber 27, 1996. 1lEI/1547 Notice of Inherlttll1ce Tax Appraisenent. Filed JtII1UtIIY 7, 1997. 1lEI/4B3 Notice of DeteDT1inCltion and Assessrrent of Pennsylvania I'stat<< T1:lX based on Federel Estilte Tax Heturn. Filed, ~ffilher17, 1997. REV1547 Notice of Inherlttll1ce Tax Appraisannt, A.U.owance or Disailowance of Deductions and Assessmmt of Tax. Filed Decenber 17, 1997. REV736 Notice of DeteDT1ination and Assessrrent of Pennsylvtll1ia Estate Tax based on Federal Closing Letter. Filed January 5, 199B. Status Report under Hule 6.12. Filed February 23, 199B. REV1593 Inheritance Tax Hecoro Mjustment. Filed February 26, 199B. Petition for Heview of Decision of the DepartJrent of Hevenue. OHDEH roH HF'.AHI~ AND 1'0'1, this 14th day of April, 199B, upon consideration of the annex petition for review of a decision of the Pennsylvania Department of Hevenue, a hearing de novo is grtll1ted to petitioner to determine whether the dHCision of the Depart:rrent of Hevenue should be set aside. Hearing on the above captioned lOOUer is set for June 5, 199B, at 11:00 a.m., in courtrocrn 5, located in the Borough of Ccirlisle, County of c.\Jnber- ltlnd, CamlOnwP.tllth of Pennsylvanil:l. The prothonotary is directed to notify Ule pennsylvania D3ptlrtment of ~q-75 'Iv> - '1'/ 'Ir- ~O ~'-IO~I Hevenua, tho pereol1lll mprusunttltivll, tllld tlll othurs who fil.rl tl ttlX ruturn of the tJPPetll tlnd hutlring dtltu. Thl! patitionllr is dimctorl to SUIVU tl notiCtl of tht! dppt~l tlnd copies of the patition for mvlliw tlnd ordtlr for hUllring on the Dt,partJrent of Hevenue lit tho llddmss ehown on tho Dt!ptlr\rolmt' s ducision, by curtifi.rl Illllil, mturn mcaipt requesta:!. Fila:! April 15, 199B. BY nm COOHT, F.I1iIl.HD F.. GUIro, JUOOF.. PennsylvtlnlH Department of HI~enUtl's HllsponsB to Estllte's Petition for Hev1ew of Decision of the DepartJrent of Hevenue. Fila:! MllY 7, 199B. OHDF.H OF COOHT AND 1>0'1, this 12th dllY of MAY, 199B, lit the request of Attorney Lllntlerti, DeptlI'brent of Hevenue, the hetlring schedula:! for FridllY, June 5, 199B, is continua:! to FridllY, June 12, 199B, lit 9:30 ll.m. in Courtroc:m #5. BY nw. c:aJHT, F.I1iIAHD F.. GUID.J, JUOOF.. Fila:! Mlly 13, 199B. Heply to New Mlltter. Filed MllY 14, 199B. Stipu111tion of FllCtS. Filed June 11, 199B. OIlDF.H AND 1>0'1, this 11th dll}' of June, 199B, upon considerlltion of the Stip- ullltion of FllctS signed by coonsel to the PennsylvtllllH DepHrtment of Hev- enue llnd the Estllte of Thcmlls D. Neier, the hellring scheduled for June 12, lit 9:30 a.m., hlls been ctlllceled tllld the parties lire ordered to sul:mit brief supportive of their respective positions. The Petitioner shllll file its brief in support of its Petition for Heview with the Court no ltlter tluIn July B, 199B, tllld the Hespondent shllll file its responsive brief OWOSing the Petition for Heview no lllter than 20 dll}'s thereafter. Crlll t1rgument on the lEg'al issue n1ised in the briefs shllll be held 0 the 30th dll}' of July, 199B, at B:30 a.m., in courtroan 5, loCllted in the Borough of Cllrlisle, County of CUmberltlnd, Ccmronwealth of PennsylvllnlH. BY nw. CCUlIT, EOOAHD F.. GUIOO, JUOOF.. Filed June 11, 199B. Petitioner's Brief in Support of Petition for Heview of Decision of the Department of Hevenue. Filed July 6, 199B. 113 Letter fron the DepartJrent of Hevenue. Filed July 17, 199B. ID5- /1'2.. Ii"l-Il..? 12lP-/33 Pennsylvtlllw DeptlI'bnent of Hevenue's Brief in Support of its Dt'"tm:mintll:ion that the Fstllte's 72 P.S. 9113(a) Pre-Pay Election was Untimely. Filed July 17, 199B. IN HE: Petition for Heview of II Decision by the Pennsylvtlllill Department of Revenue Before Guido, J. Opinion and Decreu Nisi. DFCHF.E NISI AND NC1r'I, this 1Bth dllY of SF.Pl'EMBEH, 199B, the llCtion of the Board of Appellls is reversed tllld Petitoner shllll be pennitted to elect under Section 9113(1l) of the Inheritance TtlX Act llnd to preplly inheritllllce ttlX with interest to Novanber 17, 1996. Petitioner is directed to tender v ~ " ~ J !' ,", , " .:1 " ' II: ,", . .... , " .' .- , , ," I . , \ ' ~ ., .;, .., I J ~ C :I 8 '" Q a: 0 IJ III a: ._,1 a a c .., clI! u Ii: c .U > :l ~ '-I' D. .8 '" :l: e ,Ot'. III :I l< U III e 0 .. u. o ~ . . 103048102998 ROW621 File No 1996-00197 Decedent NEIER THOMAS 0 Cumberland County - Register Of Wills page 1 PA File No 2196-00197 Docket Entries Date Filed 2/29/1996 1 PETITION FOR PROBATE AND GRANT OF LETTERS TESTAMENTARY OATH PERSONAL REPRESENTATIVE DEATH CERTIFICATE 3/05/1996 2 DECREE OF PROBATE AND GRANT OF LETTERS TESTAMENTARY /, 3/12/1996 3 CERTIFICATION OF NOTICE UNDER RULE 5.6(A) ?4.f, 12-1.3 B/07/1996 4 DISCLAIMER OF INTEREST <.;;a rJf.- ~, I'/-1.'1B/07/1996 5 SPOUSAL INHERITANCE TAX RETURN TAX DOCKET 15 PAGE B9 LINE 2 6 FEDERAL TAX RETURN '706 7 INHERITANCE TAX PYMT PAID - 7,397.03 ACN - 101 RECEIPT - 0146990 OTTO IVO VICTOR III '. '].'} 7~. 11/27/1996 8 SUPPLEMENTAL INH TAX RETURN TAX DOCKET 15 PAGE 89 LINE 3 9 REV 1547 NOTICE INH TAX APPRAISEMENT ACN 101 Docket: 15 Book: Page: B9.00 10 REV 483 NOTICE DETERMINATION FED EST TAX RETURN ACN 201 11 REV 1547 NOTICE INH TAX APPRAISEMENT ACN 101 SEE INHERITANCE TAX EXPLANATION OF CHANGES Docket: 15 Book: Page: B9.00 12 REV 736 NOTICE OF DETER FED CLOSING LETTER TAX DKT 15 PAGE B9 LINE 3 ACN 202 13 STATUS REPORT 6.12 INCOMPLETE 14 REV 1593 RECORD ADJUSTMENT ACN 101 PROTEST BOARD DECISION Docket: 15 Book: Page: 89.00 15 PETITION FOR REVIEW OF DECISION OF THE DEPARTMENT OF REVENUE ORDER FOR HEARING - EDWARD GUIDO, JUDGE 16 REV 1607 INH TAX STATEMENT OF ACCT ACN 101 PETlTlON~R PROBATE and GRANT OF LEDRS No. J./' 'f (p... 11\ 1 To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania Estate of THOMAS D. NEIER also known as Deceased. Sociai Security No. 136-32-7355 The petition of the undersigned respectfully represents that: Your petitioner(s), who is(are) 18 years of age or older and the Executor named in the last will of the above decedent. dated February 21. 1992 and codicil(s) dated (none]. Decedent was domiciled at death in Cumberland County, Pennsylvania. with his last family or principal residence at 7 Clifton Terrace, Carlisle, South Middleton Township. Decedent. then 84 years of age, died February 20,1996. at Carlisle Hospital, Carlisle, PA. Except as follows. decedent did not marry. was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: 2'0) ~.'" $ URiI" -t $ $ $ is;croI. u) WHEREFORE. petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. ~ ~ M;ro~ M. Eugene Mi er 5 Brookwood Avenue, Carlisle, PA 17013 (7 I 7) 249.6664 ------------------------------------------------------------------- ---------------------------------------------------------------- OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA) :88. COUNTY OF CUMBERLAND ) M.lD J~ :J.,2? .9~ /5-J9-3 This is to,certify that the information her~C11 ;s cnrre<lly copied fmm an oriRinal cert.i/,jjjfte of J ,th J ' ' local RegIstrar, The original certifiOlle wiI~"wardl.J tlJ the 5t",e Vilal Ref",J. Offke f"'rtnane~~ filin~.y laled wllh me as WARNING: III. Illegal to dupllcata thl. copy by photo.tat or PhotOg18P~ /) r /..'.:..,..., ,,,,.:,-jJ ,. .{..(r....._.',..- I'l'" fnr this cCltifkalC, S2.lXI L,..l- ',; --:r' // 22-222 -EC;~1\FfI\I.qrReJ:i.'t8U--- HUHiJburg:j1a. 1/1 .~ 3407509 No. ,/-' J 3 '-1/ ..-------~--- naIl' COlIlIOHWULlH 0' p!HNSVLl/AHIA' OlPAIIlIIlHl 0' HlAllH' VitAL "lCO"OI CERTIFICATE OF DEATH OolI.OII;lI,oInlIW'AO"'... .Ftb~ll4o\Y 20. 1996 HIOIIIJ,," "" _ 1355 ;./ ,...B .......-.... ::"0 - ,.......Dltt... , - ~kUt - ..-..---'- KAtk~iKt M. p~~ t K c...,,~l4Itd C/lAt.Utot ~.;;:::: MoM[;r'" ou u .l!J ..0 PtnMq V4ll<4 CUJ!Ob~14nd ....=.:.-::s=r Rtt. COtOKtt U.S. M ~""jalM....~....lIt~ 1 CU&tcK TtM4Ct .. C/lAU6!t. P.... 11013 iiiiiiUI't.....,.,..--\JIII!. HaM V. Hti~ ~iKt P. Nt.i.~ .. - M.' ......., ,,.o~~" .1WIIl,--.--~""'" Eall4 M. VtJVOl4ll ,,. ...- 2-23-96 .:0 .0 ..-............................... L-.......--........ ...-............ . . ....-Y...........,..ol....... I...... :........... \'<010 ( ! . ..-....--....... ...............................L h4c.f<<""" r:t.-t '/" ~ .,. . "",~".... \'. ,...0IiM.Alfl1 .-. -""'..... ....co....... ...- .0..0 . ...... co o o o rv.a ,....-.......-.-.... y, .- --'" co ..... ...... (] o o - -- ~...--- - - - .0 .0 - ~ - ~==-~~c.-.....".,.".,....,.,..........~.............-nt ...........,~....---................--...... ......... ..........,........................... ....................... o - - j)~rrc. /J..II.U III D 0" 'SO 'iJ4/n~+ ~tIf...I!~I(!~/isl(, fA 110/3 \ a 1 '. I-AtCI~~~...~........~.~_...... .._........~....--....._-....,........_...............-..... Jt~I~~ w vllll\7664-h.vll 2/1B/92-.cla . . .; ," .: .\ .. LAST WILL AND TESTAMENT I, THOMAS D. NEIER, of South Middleton Township, Cumberland County, pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO If my said wife, KATHERINE P. NEIER, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said wife, KATHERINE P. NEIER, absolutely. If my said wife does not so survive me, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM THREE In the event my said wife, KATHERINE P. NEIER, shall disclaim all or any portion of any devise or bequest made to her under the foregoing ITEM TWO, then the amount otherwise payable shall be held by my Trustee under ITEM FOUR hereof. For purposes of the Trust Page 1 of 8 Pages ~ T.D.N. . . ,. .' : , , " . .. established under ITEM FOUR hereof, my said wife, KATHERINE P. NEIER, shall not be deemed to have predeceased me by virtue of her exercise of the right to disclaim set forth herein. ITEM FOUR RESIDUARY AND DISCLAIMER TRUST My Trustee shall hold the assets received under ITEM THREE hereof, if any, for the following purposes: (a) To pay the net income, at least quarter-annually, to my wife, KATHERINE P. NEIER, for life. In addition, the Trustee in its sole discretion, may invade the principal of the Trust for the proper and adequate support of my wife, KATHERINE P. NEIER. (b) The Trustee shall pay to my wife, KATHERINE P. NEIER, annually, such sum from the principal of the Trust as she may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. (c) Upon the death of my wife, KATHERINE P. NEIER, my Trustee shall distribute the principal and any accumulated income of the Trust, in equal shares, to my children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM FIVE POWERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustee and their . Page 2 of 8 Pages ~ T.D.N. .. " successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: (a) To retain any property of any nature received by them for whatever period they shall deem advisable; (b) To invest and reinvest all or any part of said property .in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; (c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five ( 5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the prbvisions of any trust hereunder; (e) To borrow money, including the right to borrow money from any bank and to mortgage or pledge any af:set of the estate as security; (f) To assume continuance of the status of any beneficiary Page 3 of B Pages 't1:\c T.D.N. " . . . . with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumptionl (g) To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my (h) To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of.. the property distributed, and my Trustee, in its absolute discretion, may cause estatel the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; (i) To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; (j) To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; (k) To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the page 4 of 8 pages ~ T.D.N. " " . . time of my death; (1) To compromise claims; (m) To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had 1 been living; (n) To lend money to my estate or to any trust created hereunder or to purchase from the estate or fronl any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; (0) In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; (3) To a person having custody of such beneficiary for the page 5 of 8 pages ID- T.D.N. , . .' " .. .. benefit of such beneficiarYI (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application or payment of an amount in such a manner shall be a full and complete discharge of the fiduciary( ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to paymonts of income as well as principal. (p) To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illnesS, accident, minority or othe]~~ise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and ~ T.o.N. Page 6 of 8 pages " " .. . . . . " ., .,' " control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. ITEM SEVEN APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my son-in-law, M. EUGENE MILLER, as Executor of my estate. I hereby appoint the said M. EUGENE MILLER as Trustee of any trust created hereunder. ITEM EIGHT WAIVER OF BOND I direct that neither my Executor nor my Trustee shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ,:)101 day of d~ ' 1992. Tte-.", U) ~~ Tomas D. Neier (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the sald Testator and of each other. ~~__ ~n\.hrd n t. ,jb.JJ Page 7 of B Pages ... -- ." " ; . '. COMMONWEALTH OF PENNSYLVANIA ) I SS. COUNTY OF CUMBERLAND ) I, Thomas D. Neier, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. .1€nwJti \D~ tlJ.U~A Thomas D. Neier Sworn or affirmed to and ~cknowled9pd before me by Thomas D. Neier, the Testator, this .;l/pl day of \7,.L.bc.u.I1.A.l;f' 1992. ~.;; ~~~'(" t!'. I, L'.." . ) COMMONWEALTH OF PENNSYLVANIA ) ~SeaI : SS. ~~=. COUNTY OF CUMBERLAND ) ~.~EJ<l*llSlJoC..23,l995 --:l r:: We,IvoV. OU:.o..1JIc.'Lnd..-Do..r6a.n;,. r .:Jl:.eel the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and, that the Testator executed it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testator, signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 1B or more years of age, of sound mind and under no constraint or undue influence, ~~~ Address ~nh '?-J /~/f!I:~-:1[!;~~i Ad~'~~}~(~~~ subscribed before me this~/~'day of ~ Sworn or affirmed to and J..t.i.;u.J..~' 1992. 'it.~{ttf, l. /~~,.. J___ Not ry publi Page B of B NotartaI SellI pag s ~~1WIo My~E>l*esOec.~ ~ ~ ~ 19-a "'~ '~ ~ a(\!~ 1 ~ b ~ I ~i I 11~5?ii 8:C~ 01;;... ~:i": Gi\a~~ ~d PI ~ H ~ :z: . c:l III ~ o III E< r- ~ J, ll' I rI , '.., C.;", C'.. L' L'.: '"' ~.t~; , . . ....~; ''''',~ . '. . . . . .. . .... ..,. .. .. . ~. 1"'\ . , ESTATE OF THOMAS D. NEIER, DECEASED NO. 21.96.197 DISCLAIMER I, KATHERINE P. NEIER, hereby disclaim any interest to which I may be entitled under Item Two of the Last Will and Testament ofTHOMAS D. NEIER, deceased, dated February 21, 1992, to the following property: Date of Death Value 1. $25000 Carlisle Borough PA Municipal Authority 5.6% due 12/15/2012 Accrued Interest 2. $2??oo Carlisle PA Area School District RF 5.5% due 9/1/1999 Accrued Interest 3. $2??oo Carlisle PA Area School District RF 5.2% due 9/1/2000 Accrued Interest 4. $15000 Dauphin Co. PA Hospital Authority 5.15% due 8/15/2007 Accrued Interest 5. $25000 FLHMC 1634C 6.00% due 7115/2023 Accrued Interest 6. $1??oo Montgomery Co. PA IDA RTMT CMMNT GDL Farms 6.00% due 1/1/2006 Accrued Interest 7. $15000 PA Infrastructure 6.25% due 9/1/2002 Accrued Interest 8. $25000 PA State Univ. 5.5% due 8/15/2005 Accrued Interest 9. $3??oo Univ. Pittsburgh PA HIG 5.65% due 6/1/2001 Accrued Interest 10. $2??oo Western Wayne PA School Dist. SE 5.45% due 10/15/2001 Accrued Interest 11. 950 shares, common, Financial Trust Corp. 12. 100 shares, Class A, Hanover Foods Corp. 13. 700 shares, common, Masland Corp. Accrued Dividends 14. 210 shares, common, Orrstown Financial Services, Inc. 15. Cortland Money Market Fund 16. York Federal Savings & Loan Assn. Checking Acc!. #020.042507 Accrued Interest Total Disclaimed Property 'J~~,w r~ Katherine P. Neier 24990.75 257.95 20741.00 519.44 20927.60 491.92 14910.45 10.60 23561.50 148.32 9903.60 82.50 16197.45 443.76 25953.25 18.90 32028.90 377.46 20521.00 382.72 28500.00 4200.00 10237.50 28.86 5565.00 9112.63 50210.22 140.26 320,463.54 i{) IS- - ~''7 - ,'}.. ~I-ERITANCETAX RETU~ RESDENT IECEDENT (10 BE FLED t.I DlPLK:ATE WllH REGlSlER OFWLLS) . ~EV .t'~ E~' (M') . . COMMO~Al 1ft Of PENN8YlVANIA DEPARTMENT OF REVENUE DfP' 1eoeot IWlRISSURa. PA 1112SlIOO1 DECEDENTS NAME (lAST, FIRST. AND MIDDLE INITIAL) NEIER. TIlOMAS D. I!! ii~ ~ i SOCIAl. SECURity NUMOER DATE OF DEATH 02/20/96 -t- lor~1 of delth Ino, 12/31191 chock hero If I Ip poverty Clodill. clllmod . Fill: rlUMBER 21 lJIJ COUNTY CODE YEAR 197 NUMBER 3. Remelnder Return (for dates 01 death prior 1012.13.82 5, Federal Estate Tax Raturn Required B, Total Number 01 Sale Deposit Boxes (1\ (2) (3) (4) (5) (6) (7) 261.000.43 59.463.11 40, Fulure Interest Compromlsa (for datos of death aner 12.12.82) ;.' 6, Dacedent Died Testate 7, Dacedent Maintained a Living Trust 0 (AlIach copy 01 Will) (Attach copy of Trust) t ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ! NAAlE ' , COMPLETE MAILING ADDRESS IVO V. 0110. III MARTSON. DEARDORFF. WILLIAMS & 0110 iTELEPHONE NUMaER 10 E. lIigh Strcct (717 ) 243.3341 Carlislc, PA 17013 DECEDENT'S COMPLETE ADDRESS 7 Clifilln Tcrrace DATE OF OIRTlt Carlisle. I'A 17013 01/25112 COUNTY CUlIlberlollll SOCIAL SECURITY NUMOER AMOUNT RECEIVED ISEE INSTRUCTIONS) 082-01.1351 2, Supplamental Retum 136.32-7355 '(I~I.lkMtng 8pouH'1 Ntm. (Ia.t. FntArdMlddll Inlll&ll NEIER, KATIIERINE P. ;.: 1. Original Retum 4. Limited Estate ~I ~ ! a: 1, Real Estate (Schedule A) 2, Stocks and Bonds (Schedule B) 3, Closely Held StocklPartnarshlp Interest (Schedula C) 4, Mortgages and Notes Receivable (Schedule D) 5, Cashl Bank Deposits & Miscellaneous Personal Property (Scnedule E\ 6, Jointly Owned Property (Schedule F) 7, Translers (Schedule G\ (Schedule L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Exl!enses. Administrative Costs, Miscellaneous Expenses (Schedule H) 10, Debts. Mortgage Liabilities. Liens (Schedule I) 11, Total Deductions (Iotal Lines 9 & 10) 12, Net Value 01 Estate (Line 8 minus Line 11\ 13, Charitable and Government Bequests (Schedule J) i 14, Net Value Subject to Tax (Line 12 minus Line 13) 1!CSpousalTranslers (lor datos 01 death after 8.30.94\ (Ine/uda values Irom Schedule K or Schedule M) 16, Amount 01 Line 14 taxable at 6% rate (Ine/ude values Irom Schedule K or Schedule M) 17, Amount 01 Line 14 taxable at 15% rate (Ine/ude values Irom Schedule K or Schedule M) , 18, Prine/pal tax due (Add tax Irom Lines 15. 16, and 17) , 19, Credits Spousal Poverty Credits Prior Payments (8) (9) (10) 26.497.00 320,463.54 26,497.00 293.966.54 293.966.54 0.00 I I r I I z ~ ~ ~ (11\ (12) (13\ (14) (15) 293.966,54 x ,00 = (16) x .06 = (17) x ,15 = (18) Discount Interest 0,00 + + (19) 20. II Line 191s greater than Line 18. enter the difference on Line 20. This Is the OVERPAYMENT (20) A. [J Check here If you are requestJng a refund of your ovarpaymenL 21, II Line 181s greater than Line 19. enter the difference on Line 21, This is the TAX DUE. , A. Enter the Interest on the balance due on line 21A, B. Enter the total 01 Line 21 and 21A on Line 21B, This Is the BALANCE DUE, Make Check Payable to: Regleter of Wille, Agent H BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH.. -. -- Under penanle. of perjury, I docllrothltI hive e..mlnod this roturn. Including accompanying Ichodul.. and Itatomonll, and to tho be.t 01 my knowledgo and belief, n lit . correeland complete. I declaro II roaleltate has boon roportod at true market vlluo, Declarallon of prop..er other thin tho personal rep,rol~nta I bl n alllnformaUofwh r paror has any knowledgo, SIGNATURE PONSl8lE FOR FI a' ADDRESS DATE C . 1911rookwood Avc.. Carlislc. PA 17013 .d' (5/9(,. DATEg Is- 19(, (21) (21A) (21B) ADDRESS 10 E,lIigh Strcet. Carlisle. I'A 17013 ,~. . ". . _'__.,. .._,______ ,_"v_ ._,.~ .--....-.....-: -....:-- - 1"'"'\ . I"""-, , I I .:. ScheduleS SlDCl6l1ld aord l C~TMOfPENNS'II.V....1A INHERITANCE TAX AETlJRN RUIllENT DECEDENT .-_.. ..--' --- FILE NUMBER 197 Estate 96 .-------...----- .-- .....-..-....-----. ESTATE OF NEIER, THOMAS D. (All property jolntly-owned with Right 01 survlvorihlp 'muslbe-dlSclosedon SChedule F ,} .... \ ,--;";';;'~"O~..... . \, VALUE AT DATE .. NUMBER ' OF DEATH . ,ar Is'e norou UOlc1pa u only on ,~UeT!1T5nOI2 (g) 91f.963 t 24,99tr.'TS '.'.'-1~'-'.' S20;J:l0IiCiiiTiS"e'P'AXiCiSCTioiiroisiicn\::F:"S~SO'lo'a"'iii'l}n'n'91J9"@'T0.3':705'....'.'.....".'..'..'..... .,.."......,.......10';7<f1:00 "--.3:--- S'lO';OJ:lO..CBi1is1ii'PAareaSCliooroiSfriCI'R:'F'...5:10"lO'ifiiii'1JTI'n:000''@..I'O'4:li311.......'.,.......,..,..,... ,...,..,-.."..'..2J:1;9'27:611 .---;f~'-.'. srS;J:l00'T5iiU'phiii"CiiiliiiYVA.fliispiiil1"l\UiiiiiriiYJ":l'S%'i1U'e'8'IT3n:00'1''@'1}9:'IJ:l3..''..'....,..,........ .,.,......,..,.'..I'''';9TO:'I5 ....'-.5':-..- S1s:0J:lO"FtmTCT63;fC..6:UoWaiiii'7n'57201J@'9;f:2"1li.-..'..,.,...,.,...,..."..............,.,........,.."..., ..,...........'.".21;3linU '.'--li:.'.-" SIU;OOO'f;{'OtilgOni.erfCii:-PA'lT5A''RTMT'CM"Ml'IT'OUCFiirms'li:OO%'i1Ue'l7T72J:10li'@".'" .......,..,..,..'....'9:9lT3~liO 99.036 ....'-..7:--- S1'5:OlTO.PXlhTiiiSii'iiCIUiC'.li..151llooiicI}TI'n:OlT2..@.T07:118j'..'........"....,..................,........,........,........, ........,..'.......'1'6;1'97~4.5 '--r--. S2'S;OOlT'PA.'S"tiileUiiiViilSitYJ":5'0%.dUC'87rSn:005..@.T01:1IIj"..'......".,..,..,..,..,.....,..,.."......,....,......, ,.......,..'.......'15';933'.15 .-.I}';"'-. S10:0lTO'U'tiiV'cisiiYiifPiiiSliurgTiPAllIU'5':li'S"'r..dUC'li7rnO'Ol"@'llTli:7~......,..,..,.,....,....,....,.... ..,..".,........'31;lT211:90 '-.'-1'0:--' S2ll;1l0trWcsfem'Wayiiii'PA"!Scnoii1'DisiTitfSlrS:<f5'lo'diiii'1'OTI'5'J20lT\"'@T02':6115'...............,.. ..,......,......'.10';52'[00 .-"11':"- 930sliiiiCs.cOiii"mon-;Fiii'iiiiCiiirTiiiSrCoij'i~@"3U:llO"."."".""".''''''''''''''..'.''...,..,..............,....,-... '..".'''.'-.'211;300:00 .-.1:-- TOIiSli'8i'Cs7CliiSSA.lf'aiioViii'FiioilS.Coiji'~@"'I2':tl'O".''''''''''-.'.'.''.''''''.''..."....,.,.....,.,....,......,... ...,.,-,....'-...."';2110.,UO __1'3;--'.1OlISliares:-CoiiiiiiOn-;'M'asrana'C'oi'ji~@'I4.6'25''''.''.'.'..'.'.'''''''''''.'',_..,........,..........,...,.........-..'1"..............'10;2'37:5'0 .___I''I'~-1ro'snares7cOniiiiiiii~UiTSiOwri''FiiiiiiiciaTSei'ViceS~,.iic:.@.'2li:50_.....'...,......................,..'-'......T'.'..'........'....5.;5li5:O0 ._..13:--AcCriiCdTnferesliii.No.'.iiliiiVC-.'...........,.,.,.-......,.....-'..'..'.'............._..'.'...._'........'..'....'....'..'..'\..'..'.'.....'...'......2'S1:93 '-.-1'0:-'." AccrUeifiiiiii'iCsno'Ffij~'2iiTiovc-......,.,-,..,....,.....,....,.,...........,..,.....,..,..........,-...,...,....,.,.,..".,.,..."... .,....,.".......'...'Sr9:'I''' "-."17:.-- i\cCiiicaiiiicresliii1:j'O:.3..iilioVC-............................,......,..,.,..,..,.....".,.....,......,....,..,......,..,..,.,....,..,......., ..,.."..,...,..,.,..'-.'Il}r.'92' ___1'8:--..AcCliicifitilii'iCSilo'FlO~'''I'iiTiOVC...-'-.....,.,....,....,.............,.,..,......,...,..,................,........,..,..,.,...,..,...\........,.....-...........lU:liO .__19~'-'Acci'Ued.iiirei'Cs'iro"No:-5..iiliiivC'.---,..,-..,...,.-,.,...,..,...,..............,.,.....,........,...........-..'......'...'.'r'.......'.'.'-......lU:32' ._..'.10:'--Acciiiii'd'iniii'iCsfio'Ffij~biiTiove..'...-..,.,.....,...........,......,..,....-.....,................................'......'..'......'......'..'1"'..'...'.,.............8'230 .._.'2T:--Aceriied.iiileres'il'ii'No:'7'iiliiivC..........,-.....,........-,.,..,.'.'..'.-.'..'...........'....'......'......-..'..'.........'......\.....'......'....,....'..'I~3',7li '--.12:"'- l\cC'iUcifiiiiii'iCSi'lo'FlO71l.aoove...,...,......,.,..,.....,..,...,...,..,.,......,..,....."..-.................'..'..'."......-.'.... ............,..'....'.-..111:110 .--'21;-.'- AcciiiedTriie'fes'iiO"NO:.9..iiliiiv'C.....".-..,..,....,.................,....,.....,..........,........"..,...,.,....,......,..".........,.., ..,......-.'........'...371:'Ie> ._...2''I:-.j'l\cCiUcifiniiii'CSfiii'Fl'07'\'lriiliov.C..'........'.........'....'..................,..,...,.,.-............,...,....................'....'......'........'......,.'........18'2:12 ._""2'S:....-Acc'iiiea..diViifeiid'io"No:.n-aTiiivii'.........,.......,............,.,_........................,....,...........,.,-......,...,.,.......,\-.........'..,....'...'18':8li .------ ----.----..,-..-..--.,..,....'..'-'...'..'.'..'..".'.....'........,.,.,......,.,..,................................,......,...,..,., ,..,............_,........,..,...,.. ------~_._---_.._--_....-------- ---- Schedule B TOTAL 516\ ,000.43 '* I t"""\ SchIcUe E " " Cash, Blnk 0Ip0I" and MICIIII1IC1U1 PftOn" Ploperty t"""\ ClllolllCllf/oOLTHOFPfNHI'/\.VNl.... tHHERlTAHCE TAX R!TUAH FlESUHT DECEDENT i PILI! NUMBER 1 '97 I!llale 96 , ; I ESTATE OF NEIER, THOMAS D. (All property jolnUy-owned with Rig~fo(~~,N~~OI1hlP mUllbll dlldollll on Schedule F ,) ITEM NUMBER DESCRIPTION \ VA~uFet~~~TE' era av np ccklrir'{ffiiiir\TNii.Il'2O:U~'25tl1-- , ccruCifTrilCreilliii1fcm.'.ioovc....._.....................................m.................................m...................... ...........,.............\'~U:76 J. -- C'ciffianifMijiie'yM'arKct'Fiiiia...........................................,..............................,............................-' .............-9;n7:03 --------.-................................................................................................................................. .........-.............................. _.~,..,_.." .',_. Schedule E TOTAL ".H" ._._.. w..~. 559,463.11 . COI'ItAND ...) ,..-.., Fa_Kltri.v. PJ-lxit '''Porward '4.CIlMndaw r-. l"hToggll ~ ~ Clpolit ci.play HalD 3001 02/24/.. AGet 020.042507 PNA ACCOUNT RATI IKDIX 601 Pi 1 o~ 2 A ,------.--------..---.---------.ear W%HDOW...........---.-...-------.-.--. ~. L e ~ Il aIU (I) 7 CLZnoH 'I'D CARLIILI PA 17013."05 Alpha-klY TIN I1rth dati IloaIe plloDl Work pboDe N1IIU'1'D.01 135.32.7355 01/25/U12 717.24J....4 000.000-0000 -- .....--Acoouac Holder..--..-.. 'I'IlCMAI Il am --AGee Rel.. PlDWlY .....Dem&D4 Depolit-..-. Branch 0010 Arll 0010 O~ticlr 12. ell.. 30005 NO o 2 'IF o o gl g5 A ...................CU.to.er CO~t..........---------- -amp. --Dati.. .- Z K IUQIHI KZLLIl POl/APPT 2.'2 0114 10/25/'5 00 r 00 1 00 NIl e 01 e rhRxit ,......--.---------------.------.--------------------....----..----------, DIlDIIISTSW. Ilemaad Dapoa1t Iliaplay Hiatory of ..lanel. 3001 02/24/11 AGee 020.0U507 Product DIOl Dati 02/17/96 Alpha klY IIUDTP.Ol Cla.. 30005 Rate index 1101 1'O.tlDg/ lle:i.1y Accr/ let Dati Ledger ad Collected Ba1 Ac:cr Ad:! ACcrued C'nl ..a.._... .............- .-----...------- ............. ................. 02/17/11 50,:110.22 10,210.22 20.17"" 133.400031814 ~ 02/20/" 10.210.22 50.210.22 , .151319 UO.25U174U 02/:11/91 50,210.22 50,210.22 5.159319 U7.U..16034 02/23/95 50,210.22 50.210.22 5.159319 153. '77""'0' 02/:13/11 10.210.22 50.2:1.0.22 5.159319 110.137313114 02/24/" 50.210.22 50.210.22 13 .111837 174.555150323 - . '. SCH "E".T~ I -'.. vill.\7664.b.wll Z/ 11/92--0111 ,....." I"'"". LAST WILL AND TESTAMENT I, THOMAS D. NEIER, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO If my said wife, KATHERINE P. NEIER, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said wife, KATHERINE P. NEIER, absolutely. If my said wife does not so survive me, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM THREE In the event my said wife, KATHERINE P. NEIER, shall disclaim all or any portion of any devise or bequest made to her under the foregoing ITEM TWO, then the amount otherwise payable shall be held by my Trustee under ITEM FOUR hereof. For purposes of the Trust Page 1 of 8 Pages ~ T.D.N. ~ established under ITEM FOUR hereof, my said wife, KATHERINE P. NEIER, shall not be deemed to have predeceased me by virtue of her exercise of the right to disclaim set forth herein. ITEM FOUR RESIDUARY AND DISCLAIMER TRUST , My Trustee shall hold the assets received under ITEM THREE hereof, if any, for the following purposes: (a) To pay the net income, at least quarter-annually, to my wife, KATHERINE P. NEIER, for life. In addition, the Trustee in its sole discretion, may invade the principal of the Trust for the proper and adequate support of my wife, KATHERINE P. NEIER. (b) The Trustee shall pay to my wife, KATHERINE P. NEIER, annually, such sum from the principal of the Trust as she may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. (c) upon the death of my wife, KATHERINE P. NEIER, my Trustee shall distribute the principal and any accumulated income of the Trust, in equal shares, to my children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM FIVE POWERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustee and their ~ T.D.N. page 2 of B pages ,.__..--,.,,,.~."._,-,,.,,.,,,.:,", r\ ,-.., successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: (a) To retain any property of any nature received by them for whatever period they shall deem advisable; (b) To invest and reinvest all or any part of said property in such stocks, bonds, securi ties or other property, rea 1 or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; (c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on termS, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; (e) To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; (f) To assume continuance of the statuS of any beneficiary j1:\I T.D.N. Page 3 of B Pages , , I : 7 i \ \ I I , , ..._.......L,~......_.'" 11 with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; (g) To pay from the trust, or the income therefrom, all debts or claimS against my estate, or any taxes or similar charges on my \ (h) To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in its absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; estate; (i) To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; (j) To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; (k) To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the ~ T.D.N. page 4 of B pages ~ r-. time of my death; (1) To compromise claims; (m) To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; (n) To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; (0) In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; (3) To a person having custody of such beneficiary for the Page 5 of B Pages .ID- T.D.N. r\ benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application or payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. (p) To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illness, accident, minority or other~ise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and page 6 of B pages ~ T.O.N. 1'""'\ r-.. control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. ITEM SEVEN APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my son-in-law, M. EUGENE MILLER, as Executor of my estate. I hereby appoint the said M. EUGENE MILLER as Trustee of any trust created hereunder. ITEM EIGHT WAIVER OF BOND I direct that neither my Executor nor my Trustee shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this .:J/~I day of d_t..l/u...t_a/U-j- , 1992. \ Tle'-'nl tlJ. ~~'l Tomas D. Neier (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. ~@ ___ ---::2 .( i.t' ( .....J.-){I 't 11fl II fi ( . .-=:Jb.t.. Page 7 of B Pages , --..,....... -... , ,;.~ - - -.;.... - - - - - - - - -- -- --- --- _.-- J , RECEIVED FROM. , "''''''''''.5'''''''-''''''''-',_,t" """"'., '\,,-,,- "ne' .p'~, :1.. .>;, : """"""'''''~'Iil1!!JI\'l:I U".~W:'~l'~""';;;:#,~,.tc'I~i'I:~ ~:.~z;.J~N/"NSYll'; .....'.,.,~ ~TrH"-~. ;';Fl[, ':'21:: ll1u~Jy,,;t, W:t~'.~>".I/:t..t.:,J. ;~,~ "m O.~' tn. lA"" r ;,,<\,',. '" ,c ,,' 'N:"';;~'" ~i;, .' · r.J IY" '!"'" " '''.f:l.'''', '."" ,,, .~ 3-'~ ~ :.0;- , >~~... '"''''''''''t''' "~,,,~,., '.".1"",;. ~"r, t ' N'P.. ~.!......,~..~;;. '::'~-;-,~J~:~",:.'i.hfft .'~;~ ':<1~1,'5: ,~I"rJ. 'l' . ~, m'M.'..;.{.tlf;.i.lY:....::H~-1i.".h~~.f:"'.~'lil,;t"'~."....~ -~',..~".i.l,'4. ,')''!i.~h/i~~~ I . , . 'IN .....NQ..uD......-...... ",,,,.... "~....,. "', -... ,~.!;...... " ..., .. .....~.".~ --~..~.f.,,",.;l~~'"W::\;1"', . 'II -._- -- - -- - - - - - --- '. ') & ACN ASSESSMENT P:' CONTROL 1;1 NUMBER ~'- AMOUNT OTTO IVO VICTOR III 10 E HIGH STREET i 101 ."~"'I.g3 CARLISLE, PA 17013 rotDHfff lOCo HI" SSN 136-32-7333 (fiRST) (Mil REMARKS 6 IVO V OTTO III ESQ g TOTAL AMOUNT PAID ~--....... ~.'!'---.,--- ---- - --: --:- --. REGISTER OF WillS 25 ,- ...._--~-'--~_._-~,~--;-,~,. -'! ',..,""';"7'.'..'" ' .. .~ , '. . . ,!; . . ~ /.,; (,,.p', " RECEIVED BY / /;:~I.' '.."~ '. .;(.((A~ r' ~ . '; ONAlU~f ". 7': _ MARY C. LEW;S""7/f~'}'.J4""1- REGISTER OF WILLS S7,397.03 VZ SEAL CHECK. 70:54 :' '. \. ~, . ~' :< .: , , -~." ...-! " ,_._-' { r-- ' '. lIV,ll00 U+ 1709'1 m 51 bl '" \!! ..:5" blf~ 51_ .10m ::I", 52 , ,L ,""' . INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) .01 DAnl 0' DlAm Ami 12/31191 CHICK HIU I' A I~UIAl ~Y1I" CIIDIT II CLAIMID 0 PILI MUM'" 21 COUNTY CODE 96 VEAR 197 NUMI!R COMMOHW'ALTH O' "HHSYLVANIA OlPAITMIHT O. UVIHUI DIn, 21060' HAIIISlUIO,'A 17121.Q60' H' I. I .AN ,..,1001. NEIER, Thomas D. MXW IlCUlln HUMIII ,. . .. . INllAll 7 Clifton Terrace Carlisle, PA 17013 c Cumberland AMOUNt IlCIIVID tUllHltlUc:tlOHiI DolU O. DIAl" DAti Of 1.ItH 136-32-7355 02/20/96 01/25/12 pf AI'llCAlLll wlVMNO II'QUU" NNAlllA". 'I'" AHD -'OOl' ....lfWI lOCI"!. lieU_IN HUMIII NEIER, Katherine P. o 1. Original RoIIIm o ., Uml.ed Eo'ato OB2-01-1351 Iiil 2, Suppl.m.n'al R.turn o 3. R.maind.r Retur" (far do... of dea,h prlar.a 12.13,821 [i] 5, fod.rol E.tat. To. R.,urn R.qulr.d -0-8. Total Number of Sol. D.poli' 80'" Futur. Inler'" Compromis. liar do'.. of dea,h ah.r 12.12.82) Oec.d."t Maintain.d a U...lng Tru.' lA.ach copy of Tru.') Iiil.a. o 7. .' oJ,. _....;,;: Es uire MARTSON, DEARDORFF, WILLIAMS & OTTO 10 E. High St., Carlisle, PA 17013 243-3341 z '" S ~ III IC 1. Real E.tot. (Schedul. A) (1) 2, S,ad<. and Bond. (Sch.dulo B) ( 21 3. Oaooly H.ld S,ad<lPartnonhlp Int..... ISch.dul. q ( 3) .. Martgag.. and No'.' RocoiYabl. (Sch.dul. D) I.) 5. Cash, Bank Dopo~" & Miltollanoau. p.nonal Prap.rIy ( 5) (Schedule EI 6, Jointly Owned Properly (Schedul. F1 ( 6) 7. Tran.1en (Schedul. GIISchtdul.l) (7) 8, Talal Grall A..." (talal Un.. 1.7) 9, Funeral E_IO., Adrninlllrotivo Ca.II, MIIC.llanooUl ( 9) ExponlO. (Schedul. H) 10, Deb", Martgag. Uabilhl.., U.n. (Sch.dul. I) 1101 II. Talal Deduction. (talal Uno. 9 & 10) 12. Not Valu. of E.,a'. (Un. 8 mlnUl Un. II) 13. Charitabl. and Go.........,al 8equ..1I (Sch.dul. JI I., Not Valu. Subjoct.a To. (Un. 12 mlnu. Un. 13) 15. SpoulOl Trondon (lor dol.' .f doolh ah.r 6.30.9.1 See InttNCtion. for Applicobl. p,rcentag' on R..."e I'S) Sid.. (Indud. .alu.. Iram Sch.dul. K or Sch.dul. M.) 16. Amoun' of Un. U laxabl. at 6'140 ra'. 1'6) (Indud. .alu.. lrom Schedul. K or Sch.dul. M.I 17. Amount 01 Un. ,. laxabl. 01 15'140 ra'. (17) (Indud. .alu..lram Schedul. K or Schedul. M.) 18, Principal 10. du.(Add la.lram Un.. IS, 16 and 17.) 19. C"dits SpoulOl Poverty C,.dit Prior Paym.nll + (191 (20) 'li1.nnn 41 59,463.11 (8) 320.463.54 26,497.00 '6.4Q7 nn 293,966.54 (111 (12) (13) (Ul 293r966.54 X._- 121.n'iO.'i1i )( .06. ir":tA1. n1. " ,15 . (18) 7.383.03 z 5! =< I- ~ :II '" u ~ I- Inl.r,,' Discount + 20. If Un. 1911 gr.ot., than Un. 18. .nt., thl diH.r.ncI on Un. 20. thill, thl OVERPAYMENT. II O'.l'ftI':lI..hu......TI.I..........'..IY.'IIiII......rtr.r.n.TI.I'._....,I.'IJ!~....,I.1'1 (21) 121.0.1 (218) 7 1R1 n1 14 nn 7 1Q7 n1 21. If lIn. 181, gr.ot., thon Un. 19, .nl.r thl diff.r.ncI on lint 21. Thl, il.h, TAX DUE. A. Ent., thllnl.r..' on thl balanc. dUI on Un. 21A. B, Enl.r .h.,alal 01 Un. 21 and 21,1. an lln. 21B. Thh I.,he BALANCE DUE. Make Chick Paya.... tal Rlgl.t., of Will., Ag,nt IE SURE TO ANSWER ALL QUESTIONS ON RMRSE SIDE AND TO RECHECK MA11l Und.r p.nalll.. 01 p.rjury, I d,dar.,ha' I ha.. ..amin.d ,hi. r.turn, including accompanying ICh.dul.. and .'a'.m.nll. and 10 ,h. b." of my knawl.dg. ana o.'i.; It I. tru., ca"OCI and campi.,., I dodar. ,hal all ,,01 ."0'. has b..n "pan,d a' tru. mark" .alu., D.c1ara,lan 01 pr.par.r a'h.r 'han ,he p.llanal "pr...n,a".. ., boud on alllnformo1ion of which pr.par.r hot ony knowl.dg.. l.j........ 0","0. moo.,"<!'o, 1Il,.a 111". .00"" 10 East High Street a'TI , / />j c/O Carlisle PA 17013 11M 7 1/(. "....~ ~..l'\"...m..,."Y. .00""10 East High Street o.TI;' Carlisle. PA 17013 I//.;?s,ejt., '1 ~ r-. 7664-2pv.xls Neier Estale Dale 01 Dealh 2120/96 000 Vslue 01 Trusl $293,966.54 Age 01 Llle Tensnl 83 Rsle 01 Relum 6.80% Presenl value $170.915,98 Remainder $123.050,56 Trust Annual Annual Tolal Annual PV 01 Annual Year Value Invasion Income Dlslribulion Faclor pa oul 1 $293,966,54 $14.698,33 $19,401.79 $34,100.12 0,9133522650 $31,145.42 2 $279.268.21 $13,963.41 $18,431.70 $32,395.11 0.8096643520 $26,229.17 3 $265.304,60 $13,265,24 $17.510,12 $30,775,36 0.7139550900 $21,972.22 4 $252.039,56 $12,601.98 $16,634,61 $29,236.59 0.6257538980 $18.294.91 5 $239,437,58 $11,971,88 $15,802.8B $27.774,78 0,5447167420 $15.129,38 6 $227,465.70 $11,373.29 $15,012,74 $26.3B6,02 0.4706240180 $12,417,90 7 $216.092.42 $10.804.62 $14,262.10 $25.066,72 0.4033257770 $10.110,05 8 $205,287,BO $10,264,39 $13.548,99 $23.813,3B 0,3427023780 $B.160,90 9 $195.023.41 $9,751.17 $12.871,54 $22.622.72 0,2864972620 $6,526,59 10 $185,272.24 $9.263.61 $12.227,97 $21,491,58 0,2403507100 $5,165,52 11 $176,008,63 $8,BOO.43 $11,616,57 $20,417.00 0.19BOO03120 $4,042,57 12 $167,208.20 $8,360,41 $11,035,74 $19,396.15 0,1512594310 $2.933,B5 13 $15B,647.79 $7.942,39 $10,483,95 $18,426.34 0,1298249770 $2.392,20 14 $150.905.40 $7.545,27 $9.959,76 $17.505.03 0,1032133420 $1.806.75 15 $143,360,13 $7.16B.01 $9,461,77 $16.629,77 O,OBOB815170 $1.345.04 16 $136,192.12 $6,809,61 $B.988,68 $15.798.29 0,0623858210 $985.59 17 $129,382,51 $6,469,13 $8.539,25 $15.00B,37 0,0472611640 $709.31 18 $122,913.39 $6,145.67 $8,112,28 $14.257.95 0,0351580950 $501.2B 19 $116,767.72 $5.83B,39 $7,706,67 $13.545,06 O,0255B30970 $346.52 20 $110,929.33 $5,546.47 $7,321,34 $12.867,80 0,0164145210 $236.95 21 $105.382,87 $5.269,14 $6,955,27 $12,224,41 0,0129728730 $15B,59 22 $100,113.72 $5,005,69 $6.607,51 $11.613,19 O,00896476BO $104.34 23 $95,10B,04 $4.755.40 $6.277.13 $11,032,53 0.0081225130 $B9.61 i 24 $90.352,63 $4,517,63 $5.963.27 $10.480.91 0,0041059400 $43,03 25 $85,B35.00 $4.291.75 $5.665,11 $9,956,B6 0.0027154910 $27,04 26 $B1,543.25 $4,077.16 $5.381.85 $9,459,02 0.0017712020 $16,75 27 $77,466,09 $3,873.30 $5,112,76 $8,986.07 0.0011387490 $10,23 2B $73,592.79 $3.679.64 $4,857,12 $8,536.76 0.0007218750 $6.16 29 $69,913.15 $3,495,66 $4.614,27 $8,109.93 0.00045246BO $3.67 30 $66,417.49 $3,320,87 $4.383,55 $7,704.43 0.0002805940 $2.16 31 $63.096,B1 $3.154,83 $4,164,3B $7,319,21 0.0001723630 $1.26 32 $59.941,78 $2.997,09 $3.956.16 $6.953,25 0,0001052880 $0,73 33 $56.944,69 $2.847,23 $3.758,35 $6.605,58 O,OOO038B021 $0.26 $170.915,98 ,-.... /""'\ . . REV.I649 EX+(lI9l1 *' SCIIEDULE 0 TRANSFERS TO SURVIVING SPOUSE v-- -'IAL11IrllWM1\.VAI'M ..-nNGTAlunaM -- UTATEOr FUeNWllMr 21-96-197 THOMAS D. NEIER : Eal<< IIlo doocripIlon and...... ol a111mmU. both wabl. and nan-\IllIbl" rcprdl... oClOCIlion. (net or dcducti_l wblch IOIIlo .s-s.nlUlvivin wil~ ion or law. orolhcrwi... Desai lion ofitems Amoulll t M. Eugene Miller, Trustee, f/b/o wife, Katherine P. Neier 293,966.54 PuI A TOlII: Eal<< IIlo _ _ 0Il1llo.- i1ublion - in the Ilt<<4m' IoCOI1llllIIon Scctlo.. EIcct10a To Subject property To Tu Uader Scctloa 2113(A) AI A Taxable Transfer By This DccedenL IT. tnlIl or Iimibr""""- moclIlIlo nquimnaU oCScdion 2\\3(A). and: L 'I1>r tnlIl or oimibt.....,..-II liIled on Sdledula O. and b. 'I1>r vaIua ollllo INIl or limibl.....,..-II cnImd In """I, or In pari u an wet on Schedul. O. dllllllllo tnnd'aor't p<I1GllII repamaIiw IllIY spociflCally ldallifY the INIl (all or. fradiona1 portion or pcrcmlIpl 10 be In<luded In IIlo .lection 10 haw Mil tnlIl or oimibt I""P"'Y tmled u. wabl, tnnd'cr In thIa coIIl<. IT I... IIwl the cnlIn valu, ollllo INIl or Iimibll""P"'Y if In<luded u. taDbIa tnncfcr OIl Sdledull o.the p<I1GllII ~w thall be ccnaidcrcd 10 haw made the .lection only u 10. fradion olthe INIl or .imibl.........,.m. 'I1>r __ olthla lItclIoa II oquaI 10 1Ilo....... ollllo INIl or limibl .....,..-In<luded u. wabl. wet on 5<hodu1l 0, 'I1>r cI<nomlnaIor if oquaI \0 1Ilo..... ...... ollllo tnlIl or oimibt.........,.m. ELECJ10N. Do,..aIod ".r_ 2113(Al Io.not ... ....w.lraDIr'r Illlhb - all or. portion ora '"'" or_ &ITIIl1_ ....... r.rllll ooIa _ orlhlr d.......... "'"'...1....... dwilllllll.un1vinl.......'....1Ire ur......., YES G:J NO D S1patun Do.. Noll. UlIII_ .,pUII 10 _..lhaa OM lnul or almJlar .'""I....n~ thra. ..,..... rona m.... be lien" .... ftlcL Part B: Eal<< IIlo oIacriptl... and"'u, or all inIcraU. both wabl. and nan-\IllIbl" rcprdl... orloc:ation. (net or dcducti_l wblch 10 IIlo cIccecIcnl'. IUlvivinl ror whim. Sc<lion 2113CA).lcdion if bolnl nw\c. Desai lion orilems Amounl I Value of remainder interest 123,050.56 PulBTOlII .'~ f.':J-' Y9 .3 ~COHHONWlALTH OF PlNNSYLVANIA ~ , , DlPARTHlNT OF RlVlNUl .. ~ VJR~~U or I~IVIDUAL TAXES INHlJ.fAMt[ ,.. DIVISION D(PT. ,....1 H&RIIIIUAG. Pi 111"'0.1. NOTICE OF INHERITANCE TAX APPRAISE"ENT, ALLOWANCE OR OISALLOWANCE OF OEDUCTIONS AHO ASSESS"ENT OF TAX IIN"'''''' IU.NI IVO V OTTO 111 MARTSON ET AL 10 E HIGH ST CARLISLE DAn UTAn OF DAn OF DlATH FILE NUHBlR COUNTY ACN 12-16-96 NEIER 02-20-96 21 96-0197 CUMBERLAND 101 Aoount Roolttod THOMAS o PA 17013 HAKl CHECK PAYABLE AND RlHIT PAYHlNT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINl ~ RlTAIN LOWER PORTION FOR YOUR RECORDS ~ iiEv:iii4'iTi-AFP-nz-':9iif-NoTicE""liF-'iNHEiiiTANCE-TAx-jipiiiiiiisEHENi'-;-,H.rciiiANcE-oli--.n.--n-n---- DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX UTAn OF NEIER THOMAS 0 FILE NO. 21 96-0197 ACN 101 DAn 12-16-96 TAX RETURN WAS' ( I ACCEPTEO AS FILEO ( XI CHANGEO SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN 1. Rool Eototo ISchodulo AI (11 2. stocko _ Bondo (Schodulo BI (21 S. Cloooly Hold Stock/Portnor.hip Intoroot (Schodulo CI 151 ~. Hortgogo./Noto. Rocoi.oblo (Schodulo DI (~I 5. Cooh/Bonk Dopa.it.l"i.c. Por.onol Proporty (Schodulo EI (51 6. Jointly Owned Property (Schedulo FI (61 7. Tran.for. (Schodulo 01 (71 8. Tohl A..oto ,00 261. 000.43 .00 .00 59 .463.11 ,00 .00 NOTEt To insure proper credit to your account, .~lt the upper portion of this foro with your bx peyttent. (BI 320,463.54 APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expen.../Ad.. Coatl/HIIC. Expens.. (Schedule H) (9) 10. Debt./Hortgogo Liobilitio./Lion. (Schodulo II (101 11. Totol Doduction. 12. Hat Value of Tax R.turn IS. Choritoblo/oo.ornoontol Boquo.t. (Schodulo JI l~. Hot Voluo of E.toto Subjoct to To. 26,497.00 .00 (lll U21 USI U~I ?".4Q7 nn 293,966.54 .00 293,966.54 If an assessment was issued previously, lines 14, IS and/or 16, 17 and 18 will reflect figures that include the total of ALL returns assessad to date. ASSESSHENT OF TAXI 15. Aoaunt of Lino l~ ot Spou.ol roto (151 16. Aoount of Line l~ to.oblo ot Linool/Clo.. A roto (161 17. Aoount of Line l~ to.oblo ot Collotorol/Clo.. B roto 1171 18. Principol Tox Duo NOTEI .00 .00 .00 X'OO, X.06. X .15. U81 .00 .00 .00 .00 TAX CREDITS I PAY"ENT DATE DISCOUNT (+1 INTEREST (-I AHOUNT PAID RECEIPT HUHIlER TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIDlCAL INTEREST. IF TOTAL DUE IS LESS THAN .1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. I --.., ,,-., . RESERVATION. E.t.t.. of dec~t. dying on or be'ar. Dec-.ber 12, 1.IZ .. If ~1 future Int.r..t In the ..t.t. I. 'rln.f.rred In po.....lon or enJo~t to el... . (colllt.r,.) beneflel.,... of t~ decedent .ft., the ,xplr.tlon 0' ~ ..t.t. for u,. or for yurt, the C..,......lth tMr.tly IlqI,..l1v ,...rv.. the ,lltlt ta .,.r.l.. WMI ...... tnnt'.r lmerltlncl Tu.. It the I.,ut ell.. . (coll.t.r.U r.t. on MY such 'utur. Int.r..t. PUIll'OR '" NOTlCEI To "'lfUt the requlr....,U of Section 211'0 0' the lmerlbncl ~ [.tlt, To Aot, Act U of .991. 7Z P.S. Section 2140. PAVltEHTI o.tKh the top portion of thl, NoUn IInd su.lt with your p.pent to the A-ellt" of W11l1 prInted on the rew,.. .J_. __.... chKk or ItOMY or.r p,v_l. tal REGISTER OF MILLS, AOEHT All PayMntt ree.lvN thall flrst be IIPfllled to ."y Int.r..t which "V bti ctu. .,lth MY ,..Inder 1PP1Ied to the tax. REf1JHD (CA). A n'und of . tax credit, which .... not ,....,ted on the hie R.turn, ..y be r,que.ted by capl.tlnt In "Applle.Uon for R,fund of Penn'rlven). lnherltenc. end E.tat. Ta." (REV-ISIS). application. ara Ivalllbla at the Offlc. of thI Reglat.r of Willa, ~y of the 2S R.v~ Dlatrlct Offlc.., or bv c.lllng the ,peclal 2'-hour "'twlrlnl ,.rvlc. ~r' for for., orderlngl In Penn'vlv~l. 1-100-162-2050, out,lda Penn'vlvanla and Mlthln local Harrl.bur. .r.. (717) 717-1094, TOOl (717) 772-2252 (Haarlno I.,.lr.d Onlv). OIJECTIONSI Any party In Int.r..t not ..tl.fled with the appral...-nt, .llowancl or dl.allowancl of deduction., or .......-nt of ta. (Including discount or Intlr..t) .. shown on thl. Notlc. .u.t abject within .I.tv (60) dav' of rec.lpt of thll NotlcI byl --written prota.t to the PA Depart-.nt of R.v~, loard of appe.I., D.pt. 211021, Harrllbur., PA 17121-1021, OR --.Iectlon to Nva thl attar ctetlr.lned .t Mldlt of the .ccount of the perlonlll raprllentaUv., OR --appeal to the Orphan.' Court. ADMIN ISTlIATlI/E CORRECTtClCSI F.tual .rrora d1lcov.rH on th1l ......lIent should be eddr....d In writing tal PA Deplrt..,t of RIVenue, IurllU of IndividUal Ta..., ATTNI Po.t A......-nt A.vlew unit, Dept. 210601, Harrllbur., PA 171ZI-0'Dl Phone (717) 717-6505. See page 5 of the ~lat "Inltructlon. for Inherltanca T.. Rlturn for' R..ldlnt Decedent" (REV-lsOl) for ~ Ixplenatlan of adllnlltr.tlvlly corrlctlbll Irror.. DlSCOllfT I If IIlW tu due 11 paid within thrH (3) c.landar .-.th. aftlr the decadent'. death, a flv. percent (5X) d1lcount of the tu paid 1. .llowed. TN ISX tu ~lty non-partlc1patlon I*\8lty h COlPUted on the tot.1 of the taM and Int.rllt ......ed, and not paid bafor. Jenuarv II, 1996, the flr.t day .ftar the and of the t.. .-naltv period. Thl. non-plrtlclp.tlon paMltY 11 ~.lllbl. In thl .... .........r and In the the .... tI_ per lod II you would .,.al thl taM and Int.r..t that has bien ......ad II Inclluted on this noUc.. PENAL TV I INTERUTI tnt.r..t .. charged baalnnlng with flr.t day of delinquency, or nlM (9) aonth. and OM (I) dav fro. the dIIt. of death, to the data of P'YIIII'It. Tu.. which bee.. dllInquent bafor. .January I, 19.2 bI.r Intar..t .t the rat. of ... ('X) parclnt par ...... ulculatad .t . dallv nt. of .DD01". All t.... which bK... delinquent on and aft.r January I, 191Z will baar Int.r..t at a r.t. which will vary frDl c.lendar ve.r to c.land.r V.ar with that rat. announced by the PA Daplrt.ant of R.v~. ThI appliCable Int.r..t rata. for 19.2 through 1997 aral '!!!! Int.r.st R.t. D.llv Int.r..t F.ctor !!!r Int.rllt R.t. D.llv Int.r..t Fector I9IZ ZOX .00'541 1917 9X . GDDZ" UIS 161 .DDDOa 1911-1"1 IU .0DUDl 1914 IIX .GOUOl I99Z 9X .DDDl'7 19U ISX .DDUS6 1995-1 ". 7lC .ODDl.2 1914 lOX . GODZl' 1995-1997 9X .DOOl'7 --Int.n.t I. c.lcul.ted .. follo.'l IHTEREBT . BALANCE OF TAX UNPAID X HUKlER OF DAYS DELINQUENT X DAILY IHTEREBT FACTOR --Any Hotlc. ll.ued .ft.r the t.. becOll' dlllnquant will rlflect an Int.r..t calcul.tlon to fifteen CIS) day. beyond the data of the ........,t. If P'YIIeI\t Is .... .ft.r thl lntsr.lt co.put.Uon det. ....., on the NoUc., additional int.rllt .u.t ba calculated. ~ .IlIV,14I01ll1~1 PROBA T! "..., lV..... -- INHERITANCE TAX EX PLANA TION OF CHANGES * C~THO'Pf:NHIYlVANIA DfPARrw:HT OF RMHUf IUItIAU ()fI tHDMOUAL TAXII OfPT.'llCIeOt AI P t I It , Thomas Neier 2198'()197 101 ACN SCHEDULE ITEM NO. EXPLANATION OF CHANGES The amount on line 15 does not Include alllets passing to a trust or similar arrangement for which a Section 2113 election has not been made (72 P. S. 9113). The reported values of the excluded a.sets have not been verified by the Department of Revenue. TAX EXAMINER: Bill Lyons PAGE 1 ROW Copy Ib--YJ-5 _ COMMONWEALTH OF PENNSYLVANIA \ DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DAT! ESTAT! OF DAT! OF DEATH FILE NUMBER COUNTY ACN ,-.., C-- * o REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 HOTEl To Inaur. proper credit to your account, sub.it the uppar portion of thla far_ with your t.. payaent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ Rifv:48jj-EX--AFP--Coi:-97j-.-.-....Niificif-OF--DETifRHiiiATiiiN-AiiD-AlisESliKENif----.----.--------..-..---.. OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. IUREAU Of INDIVIDUAL TAXES INHunAHCr: lAX DIVISION DOr. ""II HAlRIIIURa, Pi 17Il,-.,.1 IVD V OTTO II I MARTSON ETAL 10 E HIGH ST CARLISLE ESQ PA 17013 e....nll ," III.'" 12-22-97 NEIER 02-20-96 21 96-0197 CUMBERLAND 201 A_t R..ltted THOMAS MAKE CHECK PAYABLE AND REMIT PAYMENT Tal ESTAT! OF NEIER THOMAS o FILE NO.21 96-0197 ESTATE TAX DETERMINATION 1. Cr.dit For Stut. D.uth Tux.. u. V.rifi.d 2. P.nn.ylvaniu Inh.ritunc. Tux Ass..s.d (Excluding Di.count und/or Int.r.st) 3. Inh.rit.nc. T.x A......d by Dth.r stut.. or T.rritori.. of the Unit.d Stut.s (Excluding Discount und/or Int.r.st) 4. Total Inh.rit.nc. Tax A......d S. P.nnsylv.niu Est.t. Tux Du. TAX CREDITS I PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) ACN 201 DATE 12-22-97 .00 .00 AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IIF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIOHS.) IIF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION DF ADDITIONAL INTEREST. .32 .00 .00 I \ , .00 , ..... '1 ,.....,. pURPOSE <IF NOtiCE I To fulfill 1-0 ....1.....1. of Soc' I.. .I'S ,., of IhO Inhe.I..... ... [.1... T.. ..., ... .1 of I"'. (72 P.S. SectiOn '1~1). PA~Tl Do.odI tho I.,. po.tlon of .hID Hotl.. ... .....1. .I.h yOU' p..-' 10 IhO ...hlor of Will. prln'" on .hO r.....r.. ,lde. ' } {', __ .... cheCk ar .oMY order p.VMll. tal REGISTER OF MILLS, AOEHT. _CCAII . "","" of . ... ....It _ .. ._.... .y ._I.tI... on ......II..tI.. for ..fund of p.....lvonl. Inhe.I..... ... [,.... T". CREV.I.I.,. .....11...1... ... ...llobl. .. IhO Off I.. of tho ...1"" of Will'. ... of tho .. ....... 01...1.. Off I... o. f.oo IhO 000"''''''' ,"hOU. on....I... ,..vl.. ....... for fo'" o.do.I.... In p...,ylvonl. 1_.......-...., ou..ldo penn.ylvonl. ... .Ithln 1...1 H...I.bU'. .... 17171 7.7-..... TDDI (711) 771-2151 CHe.rlne lIP' Ired Only). O.JECTIONS' Any p.... In In','''' no' ...I.fl.. .I.h IhO .,.......1 of ... .. ..... on Ihl. no.I.. ... ..locI .I.hln ,i_tv C,.) d8y' of rec.lpt of thl. Motle. byl -..,Illon p.o'''' '0 ,hO P' 010"'_' of ......., lo..d of _.1., ...,. m.ZI, Hor.I-'., P' 17IZ1-IOZI. OR ..00octl... 10 .... tho ..ll" doto..lned .1 .....It of .hO po._1 "P..,on..tI... OR .........1 to tIW DrpMn'" Court. ADMIW. ISTUTI\/[ CQRR[CTlONS' 'oc'UDI .rron dID.""" .. thl. ......_. .-Id .. odd""" In .,ltl.. '0' P' Oooor''''' of ........ au.DIU of IndlolduDl T...., .TTM, .... .,...._. ..vl.. Unl', 0001. .1...1. Ho..I-'., P' 171..-...1. ..... C7171 7'7""" SOl''''' of tho ....1.. .In,I.UC.I... for Inhe.II.... T.. .,'u.n for . ...Iden. Decedent- (REV-1S01) for .n ..,..netlon of ~lnl.tr.tlv.1Y correctable .rror.. p[IIlL TV' Tho ISX ... ......y _.p..tlelP.tlon ponolty ID ._1" on .hO '01.1 of thO to. ... In'or..' ......... ... no' p.ld ..foro ,IorAlD" I'. I.... .hO IIn' d.. .ft.. tho ... of thO to. .....IY po.lod. Thl. _'portl.lp.tlon ponolty h _oIobl. In thO ._ _. ... In .hO IhO ... tI.. po.lod .. yOU ....Id _.1 IhO ... ... Into.... thlit hili bMn .....ted II lncUutld on thi. notice. IKT[II[STI '0' do'" of do"h .. o. .fl.. 1..'-'1. p.....loonl. [..... T.. ..... on thO ,.....1 [,I... T.. roturn ..._. doll_' .. tho ..plrotlon of nino "'I _Ih. "00 tho d... of do.th. '0' dol.' of do.th p.lo. '0 1.-'.'1, penn,.lvonl. [.1.1. T.. ..,.. .. IhO 'odO..1 [.1... T.. ,,'u.n beeOM' del1~t .t the I.plntlon of ,Ight.." nil IIOf'Ith. 'rOIl tht d," of desth. T.... ""Ion ..._ doll_' ..fo.' J....... I, 191' .... Inl....1 .. IhO ro" of .1. "XI po..on' PO' ..... ..loul.l.. .. . doll. .... of ....1... .11 ...., ..I.h ...... doll_' .. o. .f..' J......y I. I'" .111 .... In','''' .. . .... ""Ien .111 v... f.oo ..Iondo' y... '0 ..lond.' y... .Ith thO' .... ......... .y IhO P' o.p.rt.-nt of Revenue. ThI eppllc8bl. 1nt.r..t r.t.. for 19'Z through 1". .r.' V.ar tnt.,..t Rat. DallW Int.r..t Factor Va.r tnt.r..t Aat. Dalh tnt.rut Factor - 191. ZDX .OODS'. 19.' 9X .0DOl" 191' I'X .DDDU' 1911"1991 \IX .UOSOl 1'14 \IX ..GOUOl 1'" 'X .ODDZIt7 l'as U:( . DDUS' 1995"1"" 7X ..UD1'Z I'" I'X ..ooaZl,. l"S"l". 'X .DDOl" __Jntlrut h calculated .. follows' IHTEREST . BALANCE OF TAX UKPAID X HUKBER OF DAYS DELIHQutHT X DAILY IHTEREST FACTDR _.lny Ho"" I.,uod .f',' .hO I.' ....... doll""","t .111 ..floc' on Int..... ..'oul.llon 10 flf.'" CI.l do.' ..yond .hO ..t. of ,hO ....,...... If p...... \, .OdD .f..' IhO In I...,. .....I.tlon ..t. ..... on IhO Motlca, addltlonal Inter.st .u.t b. calculsted. . ~ ~<t. Ocn 3Q. C7\ 'J . ~~ d: ',~8 <;::7 'i . ~; T..1 Q~6 'L fa -g~ ~ .-- i'; W OCft 'f .Q ...- ~~ P' -=E a;a:. GO : . "\. .. ,.-... .. ;. .:9 G - '. /5>.19 - 8 ~ COMMONWEALTH OF PENNSVLVANIA ~ " DEPARTMENT OF REVENUE (~- '* 'UREAU,Of INDIVIDUAL TAXES JMHlR:T&NC[ "l DIVISION r,'.PT. II"" HIRIUltutO, p, 17U'-061l HOTICE OF INNERITANCE TAX A~~RAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT Of TAX '".114'1111' ,".111 IVO V OTTO III MARTSON ETAL 10 E HIGH ST CARLISLE ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-15-97 NEIER 02-20-96 21 96-0197 CUMBERLAND 101 A_t R..IUed THOMAS D PA 17013 MAKE CHECK PAYABLE AND REMIT PAVMENT TOI REGISTER DF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... iiiY:isW-EX-AFji-niii:iW-iiOYicr-ciF-YtiiiEiiii'ANCE-YAiC"APPRAisEiiiii:r;-AirciiiANcE-oliu--------------- , DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NEIER THOMAS D FILE NO. 21 96-0197 ACN 101 DATE 12-15-97 TAX RETUIIH WAS, ( I ACCE~TEO AS fILED ( XI CIlAHGED SEE ATTACHED NDTICE RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI SUPPLEMENTAL RETURN 1. R..l E.t.t. (Schedul. AI III 2. stock. _ Bond. ISchedul. BI (2) S. C1D..ly Hald Staek/~.rtnerahlp Int.r..t ISchedul. CI IS) _. Hart_./llat.. Rec.habl. ISchedul. DI (-) 5. C.ahllank Dapa.lt./HI.c. P.r.on.l PrDP.rty ISchedul. E) (5) 6. Jointly Owned Property ISchedul. F) (6) 7. Tran.f.r. ISchedul. 01 (7) .. TDt.l A...b NO. 01 HOTEt To lnlur. proper credit to your .ccount, .ubIIlt the _r portlDn Df thl. fDr. with your tax p.~t. .00 .00 .00 .00 .00 .00 .00 (BI .00 .00 APPROVED DEDUCTIONS AND EXEMPTIONS I ,. funar.l E.pan.../Ado. CD.t./HI.D. E.pan... ISchadul. H) 1'1 10. Qabt.lHartgaga Llabllltl../Llan. ISchedul. II (101 .00 11. TDt.l Deduction. 1111 12. Hat V.lue Df Tax R.turn (121 13. Charltabl./Ga..rMantal ,.quubl Non-.lacted nlS Trud. ISchedul. J) IlSI 1_. Hat V.lue Df Eat.t. Subject tD Tax 11_1 NOTEI If an a.......nt wa. issued previou.ly, line. 14, 15 and/or 16, 17 and 18 will reflect figur.. that include the total of ALL r.turns a.se...d to dat.. ASSESSMENT OF TAXI 15. Aaaunt Df Line 1_ .t Spou..l r.t. (15) 16. Aaaunt Df Line 1_ t..abl. .t Llne.l/Cl... A r.t. (16) 17. Aaaunt Df Line 1_ t..abl. .t CDl1.t.r.l/Cl... . r.t. (17) la. Prlnclp.l T.. Du. no .00 .00 293.966.54 .00 X .00. .00 X.06. .00 X .15. IlBl .00 .00 .00 .00 TAX CREDITS I ~AYHENT DATE 11-27-96 DISCOUNT 1+1 INTEREST/PEN PAID I-I .00 AHOUNT PAID 7,397.03 RECEIPT HUHIlU AA146990 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 7.397.03 7.397.03CR .00 7,397.03CR . IF ~AID AFTER DATE INDICATED. SEE REVERSE fOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS TNAN tl, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOItH FOR INSTRUCTIONS.) 1"""'\ r.:". I . RtS[AVATIDNl [It.,.. of decedent, dying on or ba'or. Dtc~r ll, ..az -- If .n, future Intar..t In the ,,'at. 1. tr.n,'.rred In po.....lon or .nJo~t to ct... I (colll'arall beneficia,... of the decedent att,r the Ixplratlon of eny ,,'at. for 11', or for ,a.r., the C~.lth hereby a.pr...lv t...tv.. the rIght to IPpra... .nd ...... 'ten".r Inheritance T.... at the l~ful Cia.. I (co11at,rall rat. on any ,uch future 1n'.r..t. P\IIPOSl at NOTICE I To fulfl11 the requJr..-ntl of S~tlon Zl~O of the Inherltancl ~ [lta'l 'a. Act, Act ZI 0' ."5. (7l P.S. Section '140). PAYMENT I Detach the top portion 0' \hit MoUe. Md tlAnllt with your paYHnt to the Regilt., 0' will. prlntlld on the ravlna ddll. ulWl.a check or ~y order p.,lIbla tal REGISTER OF MILLS, ACENT REF\M lCAlI a ,.fund 01 . tax credit, w,leh .... not nquutlld on the T.. Ratu,n, .., be reque,ted b)' caplaUng .... "&PPl1cdlon for R.~ of Penn,ylvlnla Inherltancl .nd E,tete Tex~ (REV-ISIS). Appllcetlon. er. avellebl' .t the Offlc. of the .III.t.r of Will., eny of the ZS R.venue DI.trlct Offlc.., or by c.lllng the specl.l Z'-hOUr en.werlng ..rvlc, nueber. far far.. ordering, In Penn.ylvenl. l-laa-S6z-za50, out. Ide Penn.ylvenl. and Mlthln local Hlrrllburg .r.. (717) 717-1094, 1001 (7171 77Z-ZZ5Z (He.rlng 1.,.lred Only). OIJECTIOHSa Any ,.rty In Int.r..t not ..tl.fled with the eppr.I...ent, ellowenc. or dl..llowence of deduction., or .....seent of t.. (Includl"9 dl.count or Int.r..t) .. shown on thl. Notice .u.t object within .Ixty (60) dey. of r~.I,t of thl. NoUce byl --written ,rot..t to the PA o.p.rt-.nt of R.venue, laIrd of Appell., Dept. Z110Z1, Herrllbur" PA 171ZI-IOZl, OR --.I~Uon to heY. the ..tt.r det.r.lned .t -.-lit of the ~count of the peraonel r.rnent.tlvI, OR --eppe.1 to the Orphen" Court. .,IIlN ISTRAlIy[ CQARfCnOHS' hCMI error. dhcov.red on thh ......Mftt thould be eddr...eci In wrlUng tOI PA o.p.rt-.nt of Aevenue, lur.eu of Indlvldull T...., AllHI po.t ......-.nt R.vl.. unit, Dept. ZIO'OI, Harrl.burg, P' 171ZI-0601 Phone (717) 7'7-6515. Sa.,age 5 of the bookl.t ~ln.tructlon. for Inherltenc. T.x R.turn for I R..ldent Decedent- (REV-1S011 for en .xpl~tlon 0' ~lnl.tr.tlv.lY corr~tebl. .rror.. DlSCQUffh If eny t.. ... II ,.ld within thr.. (S) celender .",th. efter the dKedant'. ..th, . flv. percent CS:U dhcount of the t.. ,.Id h eUOtIed. PD4ALTVI ThI ISX telC .......ty non-,erUcI,.Uon peMlty 11 cOllPUted on the tot.l of the tax and Int.r..t ......ed, end not p.ld before Jenuary II, 1996, the flr.t d.y eft.r the ~ 0' the t.. .-nitty period. Thl. non-p.rtlcl,etlon peMltY II eppe.ll1bl. In the .... .lMer and In the tIM .... U.. period II you ..auld eppa.l the t.x and Internt thlt hi. bMn ......ed .. Indlceted on thh notic.. IffTtR[Sll Int.nlt I. chIrged beglm!", with flr.t dly of delinquency, or nlM (,) .".th. end OM (1) dly fr. the d.t. of ..th, to the d.te a' p.yeent. 1.... which bee... delinquent Mfor. Jenutlry 1, 191Z bear Internt .t the rete of .he (62) percent per ......... celcuhted It . dilly rat. 0' .000IM. All t.... which bec... cMlInquent on and .ft.r J~.ry 1, 191Z will b..r Int.r..t at a r.t. which will v.ry 'r~ ellender y..r to ellendlr y..r with thlt rat. ennounced by the P' O.,lrteent of Rlvenue. The epplleebl' Int.rl.t rat.. for 191Z through 1991 .r.a !!!! Inter..t A.t. aally Int.r..t Fletor !!!r Inter..t Alt. allly Int.r..t Factor I9IZ lOX .000541 1917 n .OODZU I,n lOX .oon~ 1911-1991 IU .0DDUl I'" IIX .0OOUl I99Z n .OOUU 1915 ISX .OOUS' 1991-lm " .000l9Z 19.. lOX ,OOOZ7' 1995-I"1 OX .OOUU --lnter..t 11 e.lcul.ted a. 'ollowlI INTEREST . BALANCE OF TAX UNPAIO X NUNBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notlc' l,auId aft.r thl t.. beCOII. delinquent will r.flect In Int.r..t Clleulatlon t~ 'Ift.en (15) d.y. bevond thl det. of the .........,t. If ,.yont h ndI .ft.r the Inter..t Caputltlon dlt. .hown on the Notlc" Iddltlonal lnt.r..t .u.t be calcul.ted. 15... ?9...J ~COMMONWEALTH OF PENNSVLVANIA , 1 DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN r:. (~ *' IUREAU Of INOIVIOUAL TAXES IHH[RltAHCE TAX DIVISION O[P1. Uull HARRISIUAO. PA 171ZI~0601 ....'1611 &It III.'" 12-29-97 NEIER 02-20-96 21 96-0197 CUMBERLAND 202 THOMAS D \ IVO V OTTO 111 MARTSON ETAL 10 E HIGH ST CARll SLE ESQ t A.ount R..Hted PA 17013 MAKE CHECK PAVABLE AND REMIT PAVMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTEl To Insuro propor crodlt to your occount, sub.lt tho uppor portion 01 this 10r. with your to. pOy.ont. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ if€;";'_1X-"'-"i;;~",---..;;;-;;,Y"-nn",,"",,""'-'1i;-,;;';","i----..-----....---------.... OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF NEIER THOMAS D FILE NO.21 96-0197 ACN 202 DATE 12-29-97 ESTATE TAX DETERMINATION .00 1. Credit Far State Death Taxes as Verifiad .00 2. Pennsylvania Inheritance Tax Assessad (Excluding Discount and/or Intarest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United states (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax PreviouslY Assessed Based an Federal Estate Tax Return 7. Additional Pennsylvania Estate Tex Due TAX CREDITS 1 PAYMENT DATE DISCOUNT (+) INTEREST/PEN PAID (.) AMOUNT PAID RECEIPT NUMBER OIf PAID AfTER THIS DATE, SEE REVERSE SIDE fOR CALCULATION Of ADDITIONAL INTEREST. .35 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IIf TOTAL DUE 15 LESS THAN .1, NO PAY"ENT 15 REQUIRED If TOTAL DUE 15 REfLECTED AS A "CREDIT" (CRI, YOU HAY IE DUE A REfUND. SEE REVERSE SIDE Of THIS fOR" fOR INSTRUCTIONS.) .00 .00 .00 .00 1'""\ no ',"I ." .' , "") .~' \ , t..)[j PIIIPOSI! 01' NOTICE I To fulfill the r.qulr...nt. of Section Zl~5 tb) 0' tn. Inherlt~. ~ E.t,t. Tax Act, Act 21 of .995. (72 P.S. Section flU). PAYI'OITI Detach the top portion of this Notlc. ~ ,ublI!t .,lth your Plpent to the R.glltl,. of lUll. printed on the rever.. .Ict.. ._ Kelt. cMck or .oney order PIY'-'.I tal REGISTER OF MILLS, 'ann:. REf1ICD <<CR) I A r.fund of . tax credit ..v ba n~.t~ by c....,Unt en "'ApplluUon for R.,lftI of Penn'when.. Inhtrltencl end E,t,t, Tlx" (REV-ISIS). application. .t' avwllabl. .t the OfficIo' the Reg.lter 0' Will., In, of the ZS R.venue DI.trlct OffIcI. or fro. the o.p.rt.entO, Z'-hoUr en.vetlng ..rvlce ~r. 'or far.. ordering I In Penn.ylvanl. .-100-S62-2050, out. Ide Pennsvlvanl, ~ within locII Harrl,burg .r.. (117) "7-10", TOO. (117) 77Z-ZlSZ (~.rl", I.,.lred Only). OI.ECTlOHSI Arw p.rty In Int.r..t not ..th'llId .,ith the ..........t 0' tax II ahown on this notlc. uy object within .Ixtv (60) ~y. of rec.lpt of thl. Notle. by. --written prot..t to the PA Dep.rt-.nt of R.venue, lo.rd of Appeal', Dept. 211G21, Harrl.burg, pa 17121-1021, OR --.lecUng to hIv. the ..tt.r det.r.lned .t Mldlt of the ,.rlOMI repr..ent.Uv., OR __eppe.. to thl Dr~'. Court _IN- ISIllATlVE CCIIRECTlOHSI reaMl arrors dllcOYlred on thl. ........"t ahould be addr...~ In writing tOI PA Dep.rtNnt of Revenue, lur.au of Individual TIX", ATTNI po.t A....llent R.vl... unit, Dept. 2'G601, Harrl.burg, PA 1712'-0601. Phone (717) 7'7-'505. See Pili 5 of the bookl.t -In.tructlon. for Inherltanc. Tex R.turn for. R..ldlnt Decedent- (REV-1S01, for en .xplanatlon of edalnl.tr.tlv.ly corr~tabl. .rror.. PDULnl The 15~ t.x .-ne.ty non-partlclp.tlon penalty I. coaput~ on thl tot. 1 o' the t.x end Int.r..t ......ed. and not p.ld bII'or. JInuIry 1.. 1996. the first chly .ft.r the .net a. the t.x .-nesty period. Thl. non-p.rtlclp.tlon ,.,.Uy 11 .....Iabl. In the ... IIIMIr .net In the the ... tI_ period .. you would lIPPI.l the tax and Int.r..t ttwt hi. bien .....Nd .. IndlClt~ on thll notice. INIERt:STI Additional P~,Ylvenl. E.t.t. T.x ......~ .. . r.lUlt o' . change on thl F~ral E.tat. Tex clo.lng l.tt.r bee... dlllnqJlftt .t the .xplr.tlon of one (1) MW'tth frOll thai data thai final notlc. of the lner.... In Fader.l E.tat. Tax I. r~.lv~. Texl, whIch bee.. dellnquent before J.-.uary 1. 1912 be.r Int.r..t .t the r.t. of .Ix (U) percent par annua c.lculat.d .t . dally rat. of .0aOI64. All t.... which bee... dlllnquent on or aft.r J~ry 1. 1912 will bear Intan.t .t . rat. Wllch wl11 v.ry fro. calandar year to c.landar y.ar ..I th that rat. ~ICI by the PA Depart..nt of R.venue. The appllcabl. Int.r..t rat.. for 19.2 through 1'" .r., !!!! Inter..t Rat. D.Uy Inter..t Factor :2!r Int.r..t Rat. D.Ily Int.r..t Factor 1912 ZOX .000541 1917 9X .000247 1913 16% .000451 1911'1991 IIX .GoaSGI 19" IIX .00asOl I99Z 9X .000247 1915 I5X . GOOSH 199'-1994 n .000192 19" lOX .000274 1"5-1'" 9X .000247 ....Inter..t I. c.lculated ,. 'ollowlI IIlTEREIIT . IALA/lCE OF TAX UNPAIO X HUIIIER OF DAYS DELINQUENT X DAILY IIlTEREIIT FACTOR ....AnY Notlc. IIIU1d after the tax bee... de1Jnquant ,"11 nflect 1ft Inter..t c.lcul.tlon to flftHn US) day. beyond the dlt. of the ........nt. If p.pent I. ..... .ft.r thI Inter..t coaputltlon date Ihowl on the Notlc., IdcUtlOftllI Intlr..t ....t be c.lculated. :t' ~ ~ REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1991) Name of Decedent: mOMAS D. NEIER Date of Death: February 20, 1996 File No.: 21-96-0197 Social Security No.: 136-32-7355 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: I. State whether administration of the estate is complete: Yes_ No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Approximately six months to one year. 3. If the answer to No. J is Yes. state thefollowing: a. Did the personal representativef/le af/nal account with the Court? Yes_ No x b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account infonnally to the parties in interest? Yes x No Date: Caples of receipts. releases. joinders and approvals offonnal or Infonnal accounts "'" .. fi'm "''' '" CI"", ,.. ~m:.d "'" .. ,,"""" " ". """,. February 20, 1998 Signature: Name: Ivo V. Otto III Vel . ,J '"Addfiff:Tb MARTSON, DEARDORFF, WILLIAMS & ono jJU ";I~ Ten East High Street Carlisle, PA 17013 (717) 243-3341 Counsel for personal representatives d. 1 [: U\J [Z 03:1 86. ~,:!!l,> :8 '. :J~ [" . . 15-Y'1-3 BURl AU OF INDIVIOUAL TAXES INHEAIJAHC[ 'A. DIVISION I)[P'. Zion. . twtRUIIIRI:, Pi 171za.0601 _ COMMONWEALTH OF PENNSYLVANIA -. '1 DEPARTMENT OF REVENUE r, INHERITANCE TAX RECORD ADJUSTMENT CARL C. RISCH,ESQ MARTS ON ETAL 10 E HIGH ST CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-19-98 NEIER 02-20-96 21 96-0197 CUMBERLAND 101 L A"ount R..ltt.d (/ *, "'0111111 U, It'-''I THOMAS D MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 HOTE: To insure prop.r credit to your Iccount, lub.it the Upper portion of this for. with your tax Ply.ent. CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... iiifli:is93-Eit"AFii-io9-:97-,------i.-.-iiiHEiiYiAiiif€-i'A-i-ii'E-ciiiiij-Aiij"usi'ii€Ni'--..--m--_.._--_..------------- ESTATE OF NEIER THOMAS D FILE NO. 21 96-0197 ACN 101 ADJUSTMENT BASED ON. VALUE OF ESTATE: 1. Ro.l Eat.t. ISchodul. AI 2. stock. and Bondi (Schedul. 8) 3. Cloa.ly Held Stack/Partnership Int.r..t (Schedul. C) 4. "ortgaga./Not.. Receivable (Schedule OJ 5. Cash/Bank a.pollta'Mile. Parlonal ProPlrty (Schedule E) 6. Jointly Oonod Prop.rty ISch.dui. FI 7. Tranlfar. (Schedul. QJ a. Total A...t. DEDUCTIONS AND EXEMPTIONS: 9. Funeral EXPln.../AdalnlatratlVI COlta' Hl1cal1aneoul Expans.. (Schedule H) 10. D.bto/Hortg.g. Liobiliti../Liona lSchodulo II Totel Deductions Net Velu. of Tex Return Chariteble/Covern.entel aeqUestsl Non-elected 9113 Trusts Net Value of Est.te Subject to Tex PROTEST BOARD DECISION III 121 131 141 151 161 171 .00 261. 000.43 ,00 ,00 59,463.11 .00 .00 lal 11. 12. IS. 14. TAX: 15. A.ount of lJn. 14 at Spou.e1 rat. 16. A.ount of line 14 texabl. at Lin.al/Cla.. A rat. 17. "aunt of Lin. 14 taxabl. at Collateral/CI... 8 rat. 18. Principal Tax Due TAX CREDITS: PAYHEHT DATE 191 1101 26,497.00 .00 1111 1121 1131 1141 lSohodulo Jl 1151 1161 1171 ,OOX.OO- .00X.06- .00X.15- l1al RECEIPT HUHBER DISCOUNT 1+1 INTEREST/PEN PAID (-I AHOUNT PAID 11-27-96 AA146990 .00 7,397.03 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAlO AFTER OATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 3'/ \ IF TOTAL DUE IS LESS THAN tl, NO PAYHENT IS REQUIREO. IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I '4'-~-:_' ,,:'. DATE 02-19-98 320,463.54 26.497,00 293.966.54 .00 293.966.54 t ~ .00 .00 .00 .00 " 7 397.03 7 397.03CR .00 7.397.03CR '_. ~."._...._....~__n_~...>_. "--'" ~ PA'ltEMTI O.ttch the top portion of thl. Hotlce and .uo.lt with your p.__ant .eda paYabla to tha n... and addra.. printed on the ravar.a .Ida. .... Milk. cheCk or IIOMY order payabla tOI REGISTER OF WILLS, ACENT. NtfUND ItA)' A r.'und ., . I.' .r.dl'. ..I.h .., no' r.......d on ,h. T.. R,'urn. ... b. r.qua.'" b. ....1..1.. on ....II...lon far ..fund .f p.nn,.lvonl. Tnh.rl'on.. ond E..... T.." (REV-ISISI. Appll...lon. .r. ...IIObI. .. the Offlca of the R..I.tar of will., eny of the ZS Rlvenue DI.trlct Offlca. or froe the DlPart.ent-. Z'.hoUr en.verlna .arvlca ~ra for for.. orderlnll In penn.ylvanla l-100.S6Z-Z050, out. Ida penn.ylvenl. MCI ..lthln locel Harrisburg eraa (117) 111.1094, lOOI (717) 17Z-ZZSZ (Haerll"lt t.,llred only). REPIV TD' Due.tlonl raglrdlna error I contalnad on thl. notlca .hould be eddr...ad tOl PA alPlrt.ent of Ravenue, luraeu of tndlvldual la_." ATlNI Po.t A......ent A.vll" Unit, OIpt. 210'01, Hlrrl.bUr" PA 111ZI.1601, PhOnI (117) 1I1.65D5. DlSC0U4TI If on. ... duO I' p.ld .I.hln .hroo ISI ..lond.r oon.h. .,..r ,h. d...don'" d,,'h, . flv. p.r.on' IOXI dl,.oun' of the taM plld I. allowed. PENALTYI Tho lOX ... ....,.. non.p.r.l.lp..lon p.n.l.. I. .aopu..d on .h. ....1 .f .hO ... ond In..r..' ....,..d. ond no' paid blfora Jenulry II, 1"6, the flr.t dlY aftar the and of the te. ..ne.ty plrlod. INTEREST I Tn..r..' I, .har." b..lnnln. .I.h fir.' d.. .f d.llnquanc. .r nino I') oon.h. ond ona (II d.y fr" .ho d... ., ....h .. .hO d... .f p...on', T.... ..I.h b..... d.llnquon' b.'.r. Janu.ry I. 1'12 b..r In..r.,' .. ,hO r." .f ,1. (AXI p.r.on. por onnuo ..lcul...d .. . d.ll. r." .f ....IA.. All"'" ..I.h b..... d.llnquan' on ond .f,.r Janu.ry I, 1'12 .111 b..r In..r..' .. . r." ..I.h .111 v.ry fr.' ..I.nd.r ...r .. ..lond.r y..r .I,h .h.' r." .nnounced by the PA Depart,ent of Ravenue. lhe appllcabla Intare.t r.ta. for 19'2 through 1'" aral Vaar tnter..t Aata Oallv tnt.r..t Fector V." tntlrut Rete Dalh Intarut Factor - 1912 2'X .000541 19.' 'X .00021\1 I9IS I6X .OOOUI 1911-1991 IIX .000501 19" IIX .000501 1992 .X .000241 1915 UX .00as56 1"5-1'" 7X .000192 19" lOX .000Z1' l,n-I'" 'X .0002lt1 --lnt,,"t I. calculatad a. followll INTEREST . BALANCE OF TAX UNPAID X "UHBER OF DAYS DELI"QUENT X DAILY INTEREST FACTOR --Any Hotlca I..ued aft.r the ta. b1c0ll' delinquent will raflact an Intar..t c.lculatlon to flft.en (15) day. beYond the date of the ........nt. If plyaant I. aade .ftar thl lntara.t co.,utatlon data .hown on thl Motlca, ~Itlonel Int.r..t .u.t b. calculated. . . . . .. 1I0ARD OF APPEALS DEPT,281021 HARRls.aURG. RA 17128.1021 1"'"'\ ~ \, _MMONWEALTH OF PENNSYLVA".A DEPARTMENT OF REVENUE PHONE, 717-783,3804 FAX 717.787-7270 CARL C RISCH ESO MARTSON DEARDORFF ET AL 10 E HIGH ST CARLISLE PA 17013 IN RE ESTATE OF: THOMAS D NEIER DOCKET NO. : 9801938 TAX TYPE: INHERITANCE APPEAL TYPE PROTEST FILE NUMBER: 21 96-0197 ACN: 101 APPRAISEMENT: 12-15-97 PETITION FILED: 01-22.98 EXAMINER: DONNA E. AUMENT MAILING DATE: FEB 09 1998 DECISION AND ORDER Petitioner filed a timely protest to the December 15, 1997 appraisement and assessment of the supplemental return. In that appraisement and assessment, the Department declined to effect the adjustment to the original return which the supplemental return was filed to address. The estate filed the supplemental return in order to Indicate, on Schedule 0, its election under Section 9113A of the Inheritance and Estate Tax Act of 1991, to treat as a taxable transfer in the decedent's estate all or a portion of the trust created for the sole use of this decedent's surviving spouse during the surviving spouse's entire lifetime. Section 9113A requires the personal representative to elect on a timely filed rmurn to presently tax the trust (emphasis supplied). Since the deceden! died February 20,1996, the supplemental return making the election filed with the Register of Wills November 27, 19961s not timely. Therefore, the election is not valid. Page 1 of 2 ,11 r-... ~ . , THOMAS 0 NEIER BOARD DOCKET NO. 9801938 Page 2 of2 Accordingly, it Is hereby, Ordered that the protest is denied. The appraisement and assessment issued in response to the original return on December 16,1996 shall stand, since no timely election was made. FOR THE BOARD OF APPEALS 9l.il-!uu.., ' heehan Martin, Law Member A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATIVE FORMAT UNDER THE PROVISIONS OF THE AMERICANS WITH DISABILITIES ACT OF 1990, CALL (717)783-3664 OR TOO (717) 772-1763 (HEARING IMPAIRED ONLY). 2~ ,cl :0 :001 ;:: ().J (1) li ,-:" ~r. n c ill '=l~ ~~ o. N I;: 0\ (, ...-;i-: .) :g ~'.' ... N iF 0 -0<'; e -~ ".,::. I.H ..;, . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INRE: ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIER, DECEASED NO. 21-96.0197 ORDER FOR HEARING ~ A._~ ~ AND NOW, this.!!1 day of ~ . 1998, upon consideration of the annexed petition for review of a decision of the PeMsylvania Department of Revenue, a hearing de novo is granted to petitioner to determine whether the decision of the Department of Revenue should be set aside. Hearing on the above captioned maller is set for ~IV t.. ~ /999. at II: <<!f!1'-' in courtroom .5" , located in the Borough of Carlisle, County of Cumberland, Conunonwealth of PeMsylvania. The prothonotary is directed to notify the PeMsylvania Department of Revenue, the personal representative, and all others who filed a tax return of the appeal and hearing date. The petitioner is directed to SCIVe a notice of the appeal and copies of the petition for review and order for hearing on the Department of Revenue at the address shown on the Department's decision, by certified mail, return receipt requested. J. . ' 1Y\i.Mc"ro 1> t.A.... ~\.... t.. 211-"6 ~~L.... (fJ, v...g-">u. ~ - L/ -IS St? created for the sole use of the decedent's surviving spouse during the spouse's lifetime be treated as a taxable transfer in the decedent's estate pursuant to Section 9113(a) of the Inheritance and Estate Tax Act of 1991, 72 P.S. ~ 9113(a). 5. By making this election, Petitioner chose to "prepay" inheritance tax on assets presently valued at $123,050.56, the surviving spouse's remainder interest. 6. Petitioner included a check with the supplemental return in the amount of $7,397.03, the amount of tax due under the prepayment election. 7. The Department of Revenue, however, did not record this payment as a prepayment under Section 9113(a); rather, the Department reduced the amount due in the supplemental return to zero and recorded the $7,397.03 as a "tax credit." A copy of the Notice of the Department of Revenue is attached as "Exhibit C." 8. On January 22, 1998, Petitioner protested to the Board of AppeaL~ of the Department of Revenue seeking a change in this application of the $7,397.03 payment to a prepayment under Section 9113(a). 9. On February 9, 1998, the Board of Appeals of the Department of Revenue denied Petitioner's protest claiming that a Section 9113(a) prepayment election cannot be made on a supplemental return filed more than nine (9) months after the death of the decedent. A copy of the Decision and Order of the Department is attached as "Exhibit D." 10. Petitioner believes, and therefore avers, that the Department's decision is in error. 11. Petitioner has sought to immediately benefit the Commonwealth and ultimately benefit the family of decedent and decedent's spouse by prepaying inheritance tax as permitted under Pennsylvania law. .. .. 12. The Department's decision to disallow this prepayment due to a technical violation of Section 9113(a) works a disproportionate hardship on both the decedent's family and the Commonwealth, and is therefore erroneous. 13. Moreover, the Department's interpretation of Section 9113(a) is unreasonably technical and contrary to legislative intent and, therefore, its decision to disallow the prepayment is erroneous. WHEREFORE, Petitioner respectfully requests that this Court set this matter for hearing de IWVO pursuant to 72 P.S. ~~ 9186 and 9188 and that the action of the Department of Revenue be set aside. Alternatively, Petitioner requests that this Court order the Department of Revenue to return the $7397.03 prepayment to Petitioner, with interest. MARTSON, DEARDORFF, WILLIAMS & OlTO By 0~~ Ivo V. Otto 111, Esquire Attorney 1.0. No. 27763 Carl C. Risch, Esquire Attorney 1.0. No. 75091 Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys/or Petitioller Dated:~ \ --' ,. - " ~r.<.. J'I"/~(.. . ..RFY, . 's~ ~. (1.V.) ,tal" l' , NH:RlTANCETAX RETURNJ" datil o(d8lth anar 12/31191 ~_dc h~lIl' a 1S' RESDENTIEC~ apoulllPO)'!'.r!lCted"II dl!'1ed U......,_ COIAlOIN.fALTHOF Pf_nVAHIA (TOBEFLEDNDlFUCAlE FILE NU2MIBER 96 197 llE.ARlIoIENT OF IlE\IENlJE _s:;~~i.LlUllQL '.. _ W\41HREGI~OFWLLS) COUNTYc:.oOE Y~!l_,.. _NUMBER O~~~~;'B;; O~;T.-~~ST, ANDMIDOLE 1NIMI"" H' jD~C,~I~~:~~~: :~ETEA 00 ,RES-, s ",' ----_.__.. lOCiALRCURlTYHIMIER----'--JoATEOfDEATit -- jDATEOFBIRTH - Carlisle. PA 17013 136-32-7355 02120196 01125/12 COUNTY Cumberland (' = ~;:;;;~7"~:--- .n'''''''.........'"'l-TiiOCIAL s~~~~:;;.~~~~ER' /MIOUPiT-RECEMO (SEEINsmucTioNS) -- '--. (:'Q 1. Original RetumU-rSupplenienlal Reitiiil""'-.--. -.. Il 3. -Remairld8r Retum-u. , (for dates of death prior to 12.13-82 o 4, Limited Estate U 4a. Future Inlerest Compromise M 5, Federal Estate Tax Retum Required (for dates of death aner 12.12-82) - r:::J 6, Decedenl Died Testate U 7, Decedent Maintained a living Trust 0 8, Total Number of Sefe Deposit Boxes (Attach copy of Will) (Attach copy ofTruSI) CORRESJSOm)ENCE'AND CONFiDENTIAL TAXlNrOllMAlIONSHOUlDl:lEDIRECTED TO:-"- NAME coMPLrnMAILlNG ADDRESS- -,- ,--..-- IVO V. OTIO, III MARTSON, DEARDORFF, WILLIAMS &: 0170 TELEPHONE NUMBER 10 E, High Streel (717 ) 243-3341 Carlisle, PA 17013 I J!! il~ ~ II 1, Real Estate (Schedule A) 2, Stocks and Bonds (Schedule B) 3, Closely Held Slocl<JPartnershlp Interest (Schedule C} 4, Mortgages and Notes Receivable (Schedule D) 5, Cash, Bank Deposits & Miscellaneous Personal Property (Scnedule E) 6, JoInUy Owned Property (Schedule F} 7, Transfers (Schedule G} (Schedule L} 8, Total Groaa Assels (total Lines 1.7) 9, Funeral ExJ!.8nses. Admlnistrallve Costs, Miscellaneous Expenses (Schedule H) 10, Debts. Mortgage L1ablliUes. Liens (Schedule i) 11 , Total DeductJons (total Lines 9 & 10) 12, Net Value of Estale (Line 8 minus Line 11) 13, Charitable and Govemment Bequests (Schedule J) 14, Net Value Subject 10 Tax (Line 12 minus Line 13) 15, Spousal Transfers (for dales of death aner 6-30-94) (Include values from Schedule K or Schedule M) 16, Amount of Line 14 taxable at 6% rale (Include valuss from Schedule K or Schedule M) 17. Amount of Line 14 taxable at 15% rate (Include values from Schedule K or Schedule M} 18, Principal lax due (Add tax from Lines 15, 16. end 17) 19, Credits Spousal Poverty Cradits Prior Payments + -..---..---__ + _ ,__ _..__,_ ______ (19),______ 20, !fLlne 191s grealerthen Line 16. enterthe difference on Line 20, This Is Ihe OVERPAYMENT (20) A. C Check here If you are requeaUng a refund of your overpayment 21. !fLlne 161s grealerthen Line 19. enterlhe difference on Line 21, Thls/slhe TAX DUE. (21) A, Enler the Interest on the balence due on line 21A. (21A) _ _.__,_ '. .-..------..... B. Entertha total of Line 21 and 21A on Line 21B, This Is the BALANCE DUE, (218} Make Check Payable to: Regrater of WIlla, Agent ___ __ _ M BE SURE TO I\NSWERA[LQIJESTfONS ON-ReVERSlrS1D'E-ANOTO Rr:CRECJrMAil1';.c:;::--".:~=-., ,_ Unde, panllllas of perjury. I dedlre 1II1t I hiVo eXlmlned thil retum.lndudlng Iccomplnylng schedules Ind stll.menti. Incl 10 lIIe belt of m;;i\n.iWJe(jge Ind belief, "I . corTecllnd complete, I decll III" ''el1 elllte hIS bean reported II true marlcel value, Oedlrallon of prepare, ollie, Ihln lhe paraonll .rap..... I onlUlnfonnl nof " , Ire'hl..nYknowledge. __ ___,. .___ __, _,__ lIGNA RS E PONSI8LE FOR E ADORESS DATE , 19 Brookwood Ave,. Carlisle. PA 17013 j /S/t:((. _~'.!~,~:~~ghStreel. Carlisle. !:'.~!O~~___=~~_=~- -..~TE 9liiiiu '. I ~ I s __"0__., ____ .._____.._._._ (1) (2) ---27iI;OOffi --.. ~--'--- -- .---- (3) (4) (5} (6) (7) -..-.------- S9,463,II --,-_.__.._~_ '_n._____..__. ----_.~--_._----- (8) 320,463,54 (9) 26.497,00 -----_..~_. (10) (11) 26,497,00 (12} 293;96634 (13) (14) 293,9'6634 - - (15) 293,966,S4 x .00 " 0,00 ------ --_._- (16} x ,06 " ------... (17) x ,15 = -----.-.- (16) 0,00 Discount Interest ----.---.---- ~ , I , I, , . PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN (X) IN THE APPROPRIATE BLOCKS. 1. Old the decedent malca a trana"r and: ao rataln the UH or Incoma of the property trana,.rred. ............................................ b. rataln the right III dtllgna. who ahall 11M the property trana,.rred or I. Incom., c. rataln a reveralcKwY lntereet; or ......... .................................................................... d. rKelve the proml.. for life of either paym.nte, bellln. or care? ............................ 2. I death occurred on or befo.. December 12, 1882, lid decadent wtthln two y.... precadlng death tranlfer property wilhoit recalvlng adequa. consideration? If death occll'rwd .ll8r December 12, 1882, did dlcedant trans'" property wthln on. ya.r of death wllhout racalvlng adequa. consideration? ..................................................... 3. Did decadent own an 'In trUSt' benk account at hi. or her death? ................................. IFlHEANSWERlOANV a:1HEABOJE Q.lt:.::il ~ISYES, YOU MSTca.RETE saiEDULEGANDFLEIT AS PARTa:1HEREJlfiN. x X X X X X * ~ SchedIID e Sb:Ie lI1d Bonds C(lUIlClIMtJoLnt OII'l*I'ILVAHIA HCMAHClTAll_ AlIUHT DlCllllHT FILE NUMBER 191 Estate 96 ESTATE OF NEIER. THOMAS D. (All pnlperly jolnUy-owned wtlh RighI of Survlvorahlp mUll be dlldoled on Schedule F,) ITEM : NUMBER I DESCRIPTION ! VALUE AT DATE ! OF DEATH . , IS e omu UOlClpa U onty on . . uc ' ----r-- S2u;t1Oo CarlISle l'A"'AlcTICTioo'TDiiiiCf1f.F:.'S30"lo-ifuc9lTn'9!19''@'TOT.10,--'.--- "--~'":UO ---r;-- $7Il';Illl'O"CiffiilCPA area School DlSlrictlU ."S:'ZO'Toifiic'9lTTZOUO"@i1r4:m'------- -----""1'0;9'21:&1 --4.' ff,ooO DaupJiiii'COiiii'ty PA ~oSpilil.'};iiiIion!YT.r5%-diic'8mTZOIJ1'@.99','i10']--- 1~,91,[,43 ---;:_. . due 7m1'101J@)"'9'4.7i1ri------ --~r,30T3lI sro;OOo Montgomery Co. tiKlDA"'RTMla;mNIGDC'Fiiiiii'sT.lWloiIiiC17mOOO@- . -''"''9;91l!'60 99.036 m:ooo~~TlOO2 @ 107:9'B3"--- --- lo.r97~5 --r. '5;tI'lRTPX'"Sii\c unlvcrslty 5.~0'V. duCBTI'SJ'ZlIUS"@.TOT.8'Yr--------.-'-- tf,93T.%S ---'9':- rnl;Ol101JnlvClSl1y 01 Piilsliur8Jil'XlI1U'S":Wlo'iJiic07mOO1"@ll\'6:7or----------- "'3T,1\'28':9U ,~A-SCliOoIDTslilcrsE'n'S"loOiiTI071512001 @.1'07:DOS"'----- .--7lr,m:uo --,r,- 9'5tl shUeS, common, tllWlClaI I rusrcorp. @ 3U:OU-------------------' --"'28';3'00':00 ---no claSS A. Hanover tOOds Corp. @"4T.OO------------ 4,200:UO --,r 7llo shUeS, common, MaSJand Corp. @ 14.625 -- ------ 1lf,73'731l - 14. 10 shares, commoJl, umtown FulaiiCiirSerViCcs:Tnc.liil"lli:SU------- ------;-S:S5S:UO --,r- cau 1/1 O. VC ------ ------- --"-~'S1.'95' ccrocd I/Itcrest 10 No. 2 abOve -- ---- -----SY1T.'4'iI cau t 10 D.3'iiIiOvc ---..---------- - 49'[97 - .N.......--- r cau 1/1 O. ve ------ ----...,:tBJ7 cau I/ItcreS O. I VC ------------------ -----B'!.5'O cau 1/1 o. a ve ------------ -t---"'4'J3'."71i cau 1/1 10 O. abOve -------- ---- ----Y'8:9'O -"""'2 . cau 1/1 t o. a vC------ _____________..1-__-""371.46' . 24: u~AcaucdintcreSIIONo.lOabOve -- _._==:...------- ____t-.--m:'l? ~'S:jjl;ccroea alVldeniIlo No. 13 abOve __________ ______ __ 2r.B~ Schedule B TOTAL 5261.000.43 . . '. '* ,.., .' - SchicUeE' \ Cash, a..kOlpaill aJlfMlc8lJl1tOl8 PerWlII Plopecly _ . , I . , .' ~lHOf_"IW- HP/INlCITAltR('fIJIlH IUlIlIllT DlCUllllT ESTAT1!OF NEIER. mOMAS D. FILE NUMBER 197 Estate 96 (AI1 plOlIIrty jolnuy:Gwned wtth RighI of Survtvorahlp mUll be dllCloaed on Schedule F.) ITEM I NUMBER I DESCRIPTION VAlUE AT DATE OF DEATH -- -' -- --.-.. Schedule E TOTAL 559,463.11 ." . .. .' t . .~~. .... . rz...trilve 'J.lxit 'hPonu4 '4.c:uviDdoV ".Tonl. DaDNaIM ~ Dlpoa1t D1aplay MIlD 3001 03/a4/.' Acet oaO.04U07 JMl ACt'OlDft' aATI IlGlIDC 101 l'V 1 01 ::I A ................................ear WrlDOW............-...........-..-.... 31 L C 'l'JIOMU D asa (SI , cz.zrroer 'I'D calLl.LI 'A 1'0~2-"0. Alplla.k.y '1'Dr lirth date IlQIII pMae Work pMae NO o 2 ,. o o tl IS NIIID'I'D.Ol u,.n-un 01/::11/1112 717.a....... 000-000-0000 h .......AaOOYDC 101~......... ..Aoot "1-- PllMAlY .....DteaD4 Dlpolit-...- IraacA 0010 Aria 0010 Ollio.r 1::11 Cl..a 30001 'l'IIClMM D MIlD A ...................CUlt~r CO.-aDt.................... .a.p. ..Date.. .. Z H .~ HlLLII 1Cl/IIPr ::1.,::1 all. 10/::11/'1 00 r 00 I 00 lID C 01 C 'hbit I ...................---....---....--.-.--.---.--.---.-..........-------..-, llDCIUaTUL DI--ftd o.polit Dilplay Hiltory 01 Iallnc.. 3001 02/2./11 Acet O::lO.OU,07 produot DIOl cate 02/17/11 Alpba klY RlIIIml.O~ Clu. 3000S Rate index 101 I'OniAl/ Daily NJcr/ IU Date Laclpr lIe1 Colllcted Id Acer Adj ACcrued CTII .....-.. .............- .--.-........... ............. ................. Oa/11'" 10,310.22 10,210.22 ao .177111 133 ..ooon... ~ 02/aO'" 10,210.22 '0,210.22 . .IlI'311 140.21UI7... 02/31'" '0,31O.a3 50,210.22 '.15.31. 147.11"7103' 02/a3'" 50,210.22 50,310.22 , .I5UlI 112.1'77""0' oa/u/II '0,210.22 50.210.22 '.ISUlI 110.11731311' 02/2'/11 50,210.22 50.210.22 13.711137 174. 'UUOU3 , . .--. ..-.. .........- .-... ... ........- _... ..-... _..... . . '. Sc. H. · e ", .J.. ~......" feJ .. . . , . ;. . , ". ..-,__,_..,.i",:..,;,__~_.. ,~.~.. ... ---- , "'I , ~11.\166'.b.vll , 2/II/U..cla " LAST WILL AND TESTAMENT I, THOMAS D. NEIER, of South Middleton Township, Cumberland County, pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Test81llent, hereby revoking any and all former Wills or codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, test81llentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO If my said wife, KATHERINE P. NEIER, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said wife, KATHERINE P. NEIER, absolutely. If my said wife does not so survive me, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM THREE In the event my said wife, KATHERINE P. NEIER, shall disclaim all or any portion of any devise or bequest made to her under the foregoing ITEM TWO, then the amount otherwise payable shall be held by my Trustee under ITEM FOUR hereof. For purposes of the Trust Page 1 of B Pages ~ T.D.N. . n r ' .' " " established under ITEM FOUR hereof, my said wife, KATHERINE P. NEIER, shall not be deemed to have predeceased me by virtue of her exercise of the right to disclaim set forth herein. \ ITEM FOUR RESIDUARY AND DISCLAIMER TRUST My Trustee shall hold the assets received under ITEM THREE hereof, if any, for the following purposes: (a) To pay the net income, at least quarter-annually, to my wife, KATHERINE P. NEIER, for life. In addition, the Trustee in its sole discretion, may invade the principal of the Trust for the proper and adequate support of my wife, KATHERINE P. NEIER. (b) The Trustee shall pay to my wife, KATHERINE P. NEIER, annually, such sum from the principal of the Trust as she may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. (c) Upon the death of my wife, KATHERINE P. NEIER, my Trustee shall distribute the principal and any accumulated income of the Trust, in equal shares, to my children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM FIVE POWERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustee and their Page 2 of B pages ~ T.D.N. -.-..- . r; r " .' successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distributionl (a) To retain any property of any nature received by them for whatever period they shall deem advisable; (b) To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; (c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; (e) To borrow money, including the right to borrow money from - any bank and to mortgage or pledge any asset of the estate as security; (f) To assume continuance of the status of any beneficiary Page 3 of B Pages ~ T.O.N. '..,"".. -"' ~ .. , .' " . . with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption~ (9) To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate~ (h) To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property \ distributed, and my Trustee, in its absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee~ (i) To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; (j) To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; (k) To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the Page 4 of 8 Pages ~ T.O.N. .' .' , . time of my deathl (1) To compromise claimsl (m) To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been livingl (n) To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my deathl (0) In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiaryl (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiaryl (3) To a person having custody of such beneficiary for the Page 5 of B Pages ID- T.D.N, '. '. benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application or payment of an, amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. (p) To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use ann ~enefit of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and Page 6 of B Pages ~ T.D.N. ~'. . . control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. ITEM SEVEN APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my son-in-law, K. EUGENE KILLER, as Executor of my estate. I hereby appoint the said K. EUGENE KILLER as Trustee of any trust created hereunder. ITEM EIGHT WAIVER OF BOND I direct that neither my Executor nor my Trustee shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this .:;J/~I day of d~ ' 1992. , Tl e.....lI.. 111 ~~ Tomas D. Neier (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. ~@ ~ -:l3n ,,-hft ~ r, ((t. ";;t:uJ Page 7 of B Pages . , \ ......~_..-. ,..-...._.._~.. -'- , . " COMMONWEALTH OF PENNSYLVANIA ) : 55. COUNTY OF CUMBERLAND ) I, Thomas D. Neier, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Willl that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 1 €l'twt..IitL. [) ~ /hsII'1l Thomas D. Neier Sworn or affirmed to andfcknowled~rd before me by Thomas D. Neier, the Testator, this ,;;/.0 day of ..:J..t.l-u-La.1<-lf' 1992. l J I..u.-.i u- t!. t, : -'...., A J ~ publi~ ) ~SellI I SS. ~~~~- COUNTY OF CUMBERLAND ) ~.~C'\~[)eC.-Zl.I!l95 we,..Tvo V. 0t...tD.1lIo...ncJ..~o..r6o..ra. ~, Steel the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and that the Testator executed it as his free and voluntary act for the purposes therein expressedl that each of us, in the hearing and sight of the Testator, signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 1B or more years of age, of sound mind and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA Add'~~'~ 1 ttl,'tfJb' 1; ~gt ~ sworn or affirmed to and J..I.JJt..uo.-U;j-' 1992. M~.;t;t~~it~~:~t subscribed before me this~/p/day of \...Y~ It if /.. L'~' I ) Not ry publi page 8 of 8 pag 5 NolIrtaI Se8l ~E. _. NollIYPIJio CadIle Ilclo. QJrblt1and Car'IY - MyCuhl1>so1orl EJIl*eS DoC. 23. 1995 ....., ; "uL.tL.u.a '. . . . "~.'."l""'Il"'\'tI\ ...m.", Iltl ..CIU.. <i) + +- 20. If Un. 191. groat.. than Un. 18. .n'ot ,h. dill".... on lIn. 20. Thl. It ,h. OV..'...YMINT. .O..I'I'II':I.ITiII...._.ln_.,...,llilll~..II..,.'_,lIn'nTIn_.IoIn....,IUuu..,,.,.... 21. II Uno 18 It gre.... 'han Uno 19, ...,,'ho dill".... on lIn. 21. Thl. I. ,h. T"'X DUI. A. En." the In'''''' on the bolanc. due on Un. 211... B. Enll, lho 10'01 of Uno 21 and 21... on Un, 21B, Thl. It Ih. B...LANCI DUI. Mo~. Chock 'oyobl. ." Ro,I"" ., WIll., "'g.nt I. SU" TO ANSWI. "'LL QUISTlONS ON .IVWI SIDE AND TO .ICHICK MATH UncMr pinal'... 0' p,rjury, I d.dor. thai I hay, uomln,d ,hi. ,.t\lm. induding accompanying ,ch,dule, and ,10I,"'lnU, and 10 ,hi bill of my knowledge and =lll,i. it Is tru., correct and compl.... I dldor. thot all 'lol..'ot, hat b"n r,por1tcf allt"l morlce' val".. O.doro.jon of prepar., other than th. plrtanal r'p,,,,n,oIlVI II bOl.d on alllnformotion Of which prtpo,er hat ony knowledg,. r AUII '!IUOHIUPOH'"l1'OIIIUHOIlUIN ADonnlO East High Street DAII J. I A 1 c/O Carlisle PA 17013 /1 ..l) /?C SIGNA ItO,'" III ANII,IISlNf.IIV! AODuulO East High Street DAIl ./ C 7 11/ dlSlqt.. ,\ -, IIV.Uoo I" 1""1 \!! il! '* INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) .o.DAnIO'DU,"An"I2/~I"l CHICICHI.I If ... lPOUIAL POVI.TY CIIDIl II CUIMID 0 flU HUMII. 21 COUHTY COOl COMMONWlerfH O"'fHIVIVAHIA O"AII" 12!~ V1HUI HAllllfJ. 'l:Tf 11_1 96 VIAl 197 HUMIU '" 7 Clifton Terrace Carlisle, PA 17013 c Cumberland H ., IV DI IHI I NEIER, Thomas D. U HUMI . . AM . .. H 136-32-7355 02/20/96 01/25/12 '" o\IftC.I.Illl WI\'MMO UOUII1 H.IoIIt ~u. '.If ANt..... ~ iOCIA' CUllfl HUMlI OB2-01-1351 ll!I 2. Svppl._n'ol h'vrn (i] ,(0, Futvr. Int.,..t CO!"Proml.. I'or da'OI of d..,h ohot 12.12.821 o 7. Docod.nl Malmolnod a Uvlng T,u" ("'"aell copy 01 Trulll NEIER, Katherine P. o I. Origlnallotv,. o 4, Umltod II.... ll!I 6. o-dont Dlod roll..' IA""", copy 01 Wdll o 3, .....lndor ..lUm lfor doll. 01 dooth priorla 12.\3.821 1iI5. fodorol E,.all To. .otvm hqvlred .0..8, Tolal Hv,""" of SaIo D.poli' 80... II MARTSON, DEARDORFF, WILLIAMS' OTTO 10 E. High St., Carlisle, PA 17013 v. otto III Es uire H...... 717 243-3341 I. .001 E.Iot. 15chodvlo A) II) 2. Slod<. and Bond. ISchoduI. B) ( 21 3. COMly Hold StodUPartMnhlp In....II (5chodvlo q I 3 I 4, Mottvagot and Hall. ._bl. (Sdoodvl. D) 14) 5. eooh. 80M ~Ih & M1aco1lo..-. P.nonal Prop.rty ( 5 I (Schodulo EI 6, Jointly Ownod 'ropotty (5chodvlo f) ( 6) 7. Tro""",, 15chodvl. GIISchodvlo LI 171 8. Totol Grau........ ('otal LInot l.n 9. f.-al E_. Arlrnlnlotrativo eoll., M1tullonoov. 191 bpon... (SchodvIe HI 10, Dobh, Mottvogo Uobdltio., Uon'ISchodvl. II (101 11. Total Doductlon. (1"01 U... 9 & 10) 12, H.. Vol.. of Ell... (Uno 8 ..nu. Uno II) 13. o..ritablo and Go.........~ol Boq..II.ISelI.dvl. JI U, H.. Vol.. Svb 10 To. Uno 12 ..nv. Uno 13) 15. Spou1oI Tro""",, lfor d_ of d..,h ah.. 6-30.9AI so. IntllUdlon.lo, Applkol>l. P.....lag. on R...... 1151 Side, (Inclvd. .......1ionI Sdoodvl. K or Sellodvl. M.I 16, .......nl of Un. 14 .a.ablo 01 6'Mo rol. (161 (Inclvde ..I... ""m Schodul. K or SeIlod.1o M.) 17. ......unt of Un. 14 .a.abl. at IS'Mo '01. (m Ilnclvd. ..lvOl""m 5ehodv1. K or SelIod.1o M,I 18, Princlpoll"" d..I...dd 1O.lrom Uno. 15. 16 and 17,) 19. C"dill SpouIOl Povorty Credit Prio, Pay_nil 2/;1,nnn 4, 59,463.11 ~ I 0: (BI 320.463.54 26,497.00 2/;.4q7 nn 293,966.54 (111 112) (131 114) 293,966.54 x,_- 123.nc;n C;/; x ,06. 7 ,A, 0, " .15 .. liB) 7.383.03 .. i . 8 S OIKOunl In'.",' (191 120) '"A, 0, 14 on ",Q7 0, 121) 121AI 12181 - 7664.2pv,xls Neier Estate Date of Death 2120/96 000 Value of Trust $293.966.54 Age of Life Tenant 83 Rate of Return 6.60% Present value $170,915,96 Remainder $123.050,56 Trust Annual Annual Total Annual PV of Annual Vear Velue Inveslon Income Distribution Fector Payout 1 $293,966,54 $14.698,33 $19.401,79 $34,100.12 0,9133522650 $31,145,42 2 $279,268.21 $13,963,41 $16.431.70 $32,395.11 0,8096643520 $26,229,17 3 $265,304.80 $13,265,24 $17,510.12 $30,775,36 0,7139550900 $21,972,22 4 $252,039,56 $12,601.08 $16.634.61 $29,236,59 0.6257538980 $18,294,91 5 $239,437.58 $11,971.88 $15,802.88 $27,774.76 0.5447167420 $15,129,38 6 $227,465.70 $11,373,29 $15.012,74 $26,386.02 0.4706240180 $12,417,90 7 $216,092.42 $10,804.62 $14,262.10 $25,066.72 0.4033257770 $10,110.05 8 $205,287.80 $10.264.39 $13.548,99 $23.813,38 0,3427023780 $8,160,90 9 $195,023.41 $9.751.17 $12,871.54 $22.622,72 0,2864972620 $6,526.59 10 $185.272.24 $9,263,61 $12,227.97 $21,491.58 0.2403507100 $5,165,52 11 $176,008.63 $8,800,43 $11,616,57 $20.417.00 0.1980003120 $4.042.57 12 $167,208,20 $8,360,41 $11,035.74 $19,396,15 0,1512594310 $2.933,85 13 $158,647,79 $7,942.39 $10.483,95 $18,426,34 0,1298249770 $2,392,20 14 $150.905,40 $7,545,27 $9.959,76 $17.505,03 0,1032133420 $1.806,75 15 $143.360,13 $7,168,01 $9.461.77 $16.629,77 0.0808815170 $1,345.04 16 $136.192.12 $6,809,61 $8,988.68 $15.798,29 0.0623858210 $985.59 17 $129.382,51 $6,469,13 $8.539.25 $15.008,37 0.0472611640 $709.31 18 $122,913,39 $6,145,67 $8.112.28 $14.257.95 0,0351580950 $501.28 19 $116,767.72 $5,838,39 $7,706.67 $13,545,06 0,0255830970 $346,52 20 $110,929.33 $5,546.47 $7,321.34 $12,867.80 0.0164145210 $236,95 21 $105,382,87 $5,269.14 $6.955.27 $12,224.41 0.0129728730 $158,59 22 $100,113.72 $5,005.69 $6,607.51 $11,613,19 0.0089647680 $104,34 23 $95,108.04 $4,755.40 $6,277.13 $11.032.53 0,0081225130 $89.61 24 $90,352.63 $4,517.63 $5,963,27 $10,480.91 0,0041059400 $43.03 25 $85,835.00 $4,291.75 $5.665,11 $9,956.86 0.0027154910 $27.04 26 $81,543,25 $4,077.16 $5,381,85 $9,459,02 0,0017712020 $16,75 27 $77.466.09 $3,673.30 $5,112.76 $8.986.07 0.0011387490 $10,23 28 $73,592.79 $3,679.64 $4,857.12 $8,536,76 0,0007218750 $6,18 29 $69.913,15 $3.495.66 $4,614,27 $B.109.93 0.0004524680 $3.67 30 $68,417.49 $3,320.87 $4,383,55 $7,704,43 O,OO02B05940 $2.16 31 $63,096.61 $3,154.83 $4,164,38 $7,319,21 0,0001723630 $1.26 32 $59.941.78 $2,997.09 $3,956,16 $6.953,25 0,0001052880 $0,73 33 $56,944,69 $2,647.23 $3,758,35 $6.605.58 O,OOO038B021 $0.26 $170.915,9B r "U'.U"lI"~,r... l-m.'1 1011 "C1QI. (i' f. I '~ " Exhibit C - . ~... ~ COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE HOTIcr OF INNE.ITANCr TAX Arr.AISEHEHT. ALLOWANCE O. DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX "'_''''1111'."'''1 , , lU.rA~ OF INDIVIDUAL TAXES IIHIIlOlCr 'AI DIVI&IOM . )I". ,."U H&al1~1Q. Pi 17"."'" IVO V OTTO I II MARTSON ETAL 10 E HIGH ST CARLISLE ESQ DAT! ESTAT! OF DAT! OF DEATH FILE NUMIER COUNTY ACN 1Z-15-97 NEIER OZ-ZO.96 Zl 96-0197 CUHBERLANO 101 Mount RNltted THOMAS D PA 17013 MAKE CHECK PAVAlLE AND REMIT PAVMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ... iilv:is;;j-ix-AFP-{oij:9'ri-iioYici--OF-YNHiiiii'ANCi-YAx-j\pjiRAisiHiiiT";-ALi"eiwANci-oli----m--------u DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTAT! OF NEIER THOMAS D FILE NO. Zl 96-0197 ACN 101 DATI lZ-15-97 TAX RETU.N WAS, I I ACCErTED AS FILED I XI CHAHGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI SUPPLEMENTAL RETURN 1. Roel Eet.t. I_I. AI 111 2. stock. _ _. 1_1. II 121 s. Clo..l~ Hold stocklP.rtnorohlp Int.r..t ISchodul. CI 131 II. Nort_.lNot.. Roc.lv:obl. 1_1.01 1111 5. eo_ IIopo.U.IIU.o. r.r.anal rr_rt~ I_I. EI 151 6. Jolntl~ Ownod rroport~ 1_1. FI 161 7. Tron.f.r. I_I. GI 171 I. Tot.l A...t. NO. 01 HOTEl To In....r. proper c..-l1 t to your MCO..,t, .ublIlt tho uppor portion of thl. foro .Ith ~our tax P._t. .00 .00 .00 .00 .00 .00 .00 III .00 APPROVED DEDUCTIONS AND EXEMPTIONS: .. F....r.l E_.../Ado. Co.tall1lao. E_... I_I. HI 191 10. Dobt.lNort_ Llobllltl../Llon. ISchodul. II 1101 11. Tot.l ~tlon. 12. Not V.l... of Tax R.turn 13. Chorltobl./Gov.rnoont.l laqua.t.l Non-.locted .113 Tru.t. 1_1. JI III. Hot V.l... of E.tat. Subjoct to Tax .00 .00 1111 1121 1131 11~1 nn .00 .00 Z93.966.54 If .n ........nt w.. i..uld pr.viou.ly, lin.. 14, 15 and/or 16, 17 and IS will refl.ct figur.. that includ. the tot.l of ALL r.turn. .......d to d.t.. ASSESSMENT OF TAX: 15. Aoount of Llno III .t Spou..l r.t. 1151 16. Aoount of Llno l' taxobl. .t Llnool/Cl... A r.t. 1161 17. Aoount of Llno III taxobl. .t Coll.t.r.l/Cl... I r.t. 1171 II. rrlnolp.l T.x Duo TAX CR!DITS: rAVlIENT DATE ll-Z7-96 NOTE I .00 x,OO_ .00 X .06_ .00 X .1S. 1111 .00 .00 .00 .00 RECEIrT _E. AA146990 DISCOUNT 1+1 INTE.EST/rEN rAID I-I .00 7,397.03 ANOUNT rAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 7,397.03 7,397.03CR .00 7,397.03CR . IF rAID AFTE. DATE INDICATED, SEE .EVE"E FO. CALCULATION OF ADDITIONAL INTE.EST. I IF TOTAL DUE IS LESS THAN .1, NO rAVlIENT IS .EQUI.ED. IF TOTAL DUE IS .EFLECTED AS A "C.EDIT" ICRI, YOU NAY IE DUE A REFUND. SEE .EVERSE SIDE OF THIS FO~ FOR INSTRUCTIONS. I , '., . . . RElDVlTlClfh E.tata. .f ........ 1b1,. on ar befora ~r U, 1HZ u If MY futun 1nt.r..t In thII ..tat. 11 trM.f.rred . In ".....lon or MJ.,...t t. Cl... I (ooU.t....U bInIfSol.,.l.. of tM decodInt .ft.r tho uplnU., of M1 ..tata for Uf. or for 1l"Mn, the r _lttl Mrllly ..,r...h r...rv.. tho right to ."r.l.. and ...... tnntf.,. Inhorltlnctl T.... at tho lawful CI... . (ooll.t.,ol) rot. an ~ .uch futuro lnt.r..t. -", HOTlell r. fulflU tho '....Ir....t. of IocUon 214. of tho InheritMC' met E.bit. To Act, Act 21 of 1995. (71 P.I. IeItI., '14.). PlYIIDITI DoQctl U. tOIl "rtlon of th1l NoUn.. ....it wlth nul" ,.~t to u.. .....t... .f WUla prlntad on tho raver.. .1d1. --..... - or --. ........ _I. tol JlEGIITEII OF KULa, AIlEIIT IID\IIII (Clth 1 rahnl af . ... credlt, Mttleft .... not ,.....ted on the ra R.tum. IQ be r....ted by ~l.tS"' M "wUutJon fer ..~ of PlnnwrlV8nl. Inhlrltanca and E.t,t. T.... (REV.IS1S). Appllcatlon..re .vallabl. .t tho Dfflc. af the ",I.t.. of MUI8, ~ of tho ZJ lavenuo DI.trlat OfflC1., or by caUl", tho II*CI., 24-hour ......1nI ..",101 ........ for to.... """1"11 In PennQlnnl. 1....-362-2.51, ....t.lda PennQlnnla and "ltt1ln 1...1 HorrI.... ..... (717) 117-10,., TlDI (717) nz-zzsz (Hoarl,. 1....lred Onl,,). OIJECTlOIIII ",. par", in Int.,..t not ..t"fled ,"th tho ......I.-.t, .11-. or dl..U~ of dacIuotJon.. ar .........t .f ... Clnoludllll dhcount or Int.....U .a ..... on thh MoUCI ...t abject ..Itnln .blY (AI) day. of racelpt of tit" Nltl.. byl --wltt.. prote.t to tho PI ......t8wlt If ltovanua, Ioard of Appea18. ~t. ZlU21, Harrlellurl. PI 17121-1121, a. ....llOtI.. to have tho _tt., dlt...lnad at ..it of the ecClU'lt of tM per_I ...,,....,tatlve. a. ......,..1 u the ~.' Court. _1M JITaATlv[ CDIIIECTIDNlI ,..tuol error. dl8OOVlf"M on tit" .........t ohould be ........... In ....IU,.. tol PI .,......,t of ........, lur... of l"cll'lI....1 r...., ATTNI Pa.t .........t 1"1_ l"Iit, Dept. ZU'II, Herrl......., PI 171Z'-'''1 Phono (717) 7'7-"'5. Sea PIIiI 5 of thII bookl.t -lnltruoUon. for lnhorltonca Ta ..turn far a ...Idont Docodonr' (REV"U'U for .. ..,I...tlon of edllnhtr.Uveb correctable ...rort. If en)' tax ..... II ,.Id ..Ittlln ~ (S) oal...... ..,th. .fur the .......t.. ....tn, . five percent lU) dhcaunt of the tax paid 11 .U....... The 111 taM __.tv nan-pWtlol...tlon ,.,.." 1. ~ted on the total of the tax and Int.....t .....Md, and not ,.ld _fora .......,., Ie, I"', tM flr.t day oftlt the met of tho tax ....tv ,.o,lod. TtII1 nofrpartlcl...Uon ,.wlb It ~labl. In tho ... ........ met In the tho ... tI.. ,..,.IDd .. vou .....,Id .....1 U. tu and Int.....t thet ... bMn ......... II lndlated on th1l notlc_. DIICDUNTI _TV. JIITDUT. Int.....t h dwr.... batlmll'll ..lth fltlt .... of dlU~, or nlM (t) ..,th. and ... (1) ., fr.. the data of ..tII, to the do.. of ~t. r.... Mttleft ..... dlU.....t be,.,. ~ 1, I"Z ..... lnter..t at tho 'at. .f .t. (U) percent ,.or .... uloul.ted .t . dilly rat. of .00'IM. 'U tUII Mttleft bao-. dlll~t on and .ftar J.nuary 1, 1HZ ..111 Mar lnt.....t .t . r.t. IlIhldt ..111 vary fr. ul..,. ~ to eel...,. ,.... ..Ith that r.t. ........... by the Pi DtrItor.....t of Revenue. The .,,11_1. Int.'lIt ...t.. for 1HZ thrOUlh 1"" '''1 ~ 'nto,..t Rat. Dallv Int.r..t 'ootor ~ Int.,...t Rat. Dolb Intor..t 'actor "'Z ZIX ....541 nl7 'X . "1247 1m 161 .110451 ""-1"1 IIX . ..nil 1914 IIX .IIUIl I"Z n ....,47 ItlS ISJ .101156 I"S-I... n ....ltZ I... IIX .111274 I"S-I_ n ....147 ."Inter..t J. colculatld .. foUOlt.. IIITEIlEIlT . IALAIlCB OF TAll UIlPAID X IlUIIIIER OF DAYS DELIIl1lUEIIT X DAILY IIITER!ST FACTOI .-Any Hotla luued .ft.r tho tax *-e. "UnquMt ..UI raflect .. Int.,...t ulculaUon to flft.., (15) dII". IMrend tho dIIta .f the ........,..t. If ...pant II ..... .ftlt tho lntoralt CotllltUtotlon dIIt. ....., on the Matico, additional lnt.r..t .u.t be ulcul.tod. .-....---"-"-'-';.;:_-,. i - - .. ..-.'------ PROSATI! ll'ATI!: 121"'1 . ,_. -. . ~."1OEl\1$-"1 *' INHERITANCE TAX EXPLANATION OF CHANGES C(lUUOIMEAl.TH OF PEHNSYLVAHIA wAAtlolEHT OF RM..... .-A\Ior- T.... OEl'T,2IllllO' HARRISBURG PA 17128-Ol!lO'1 Thomas Neier IflLE 2196.0197 ACN 101 SCHEDULE ITEM EXPL4NA TlON OF CHANGES NO. The supplemental return has been reduced to zero. The assets, debts and deductions were Included on the original return. PAGE 1 TAX EXAMINER: 8\11 Lyons ORIGINAL . ,>' ~ Exhibit 0 , , , -~ , ~ .t..._ '- ') ~-t :'.jJ"/'J.~~~11' .~ _......>-'-. .~~""..:: ~1~...~ , . . '. BOARD DF APPEALS DEPT,281021 HARRISBURG. PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .."., PHONE: 717.7B303ell4 F""-: 717-787.7270 CARL C RISCH ESQ MARTSON DEARDORFF ET AL 10 E HIGH ST CARLISLE PA 17013 IN RE ESTATE OF: THOMAS 0 NEIER DOCKET NO.: 9801938 TAX TYPE: INHERITANCE APPEAL TYPE PROTEST FILE NUMBER: 2196-0197 ACN: 101 APPRAISEMENT: 12.15-97 PETITION FILED: 01-22-98 EXAMINER: DONNA E. AUMENT MAILING DATE: FEB 09 1998 DECISION AND ORDER Petitioner filed a timely protest to the December 15, 1997 appraisement and assessment of the supplemental retum. In that appraisement and assessment, the Department declined to effect the adjustment to the original retum which the supplemental return was filed to address. The estate filed the supplemental return In order to indicate, on Schedule 0, Its election under Section 9113A of the Inheritance and Estate Tax Act of 1991, to treat as a taxable transfer in the decedent's estate all or a portion of the trust created for the sole use of this decedent's surviving spouse during the surviving spouse's entire lifetime. Section 9113A requires the personal representative to elect on a timely filed mIW11 to presently tax the trust (emphasis supplied). Since the decedent died February 20, 1996, the supplemental retum making the election filed with the Register of Wills November 27, 1996 Is not timely. Therefore, the election is not valid. Page 10f2 . .. . .. .' ~ I . ~~I1~~~~t)!':c',,,~A_'~,~,.,~~ __~.___-: ,- -.... .... -_. .. - -- ,. . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INRE: ESTATE OF THOMAS D. NEIER, ORPHANS' COURT DIVISION DECEASED NO. 2[-96-0[97 CERTIFICATE OF SERVICE I hereby certify that a copy of the foregoing Petition was served this date by depositing same in the Post Office at Carlis[e, PeMsy[vania, certified mail, return receipt requested, addressed as follows: . Board of Appeals Pennsylvania Department of Revenue Department 281021 Harrisburg, P A [7128 Conunonwealth of PeMsy[vania Department of Revenue Bureau of Individual Taxes Inheritance Tax Division Department 280601 Harrisburg, PA 17128-0601 Dated: April 9, 1998 ~Ar:~.:2' WILLIAMS & OTTO Carl C. Risch, Esquire J.D. No. 75901 Ten East High Street Carlisle, P A 17013 (717) 243-3341 Attorneys for Petitioner ~ ~ I IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIR, NO. 21-96-0197 DECEASED PENNSYLVANIA DEPARTMENT OF REVENUE'S RESPONSE TO ESTATE'S PETITION FOR REVIEW OF DECISION OF THE DEPARTMENT OF REVENUE AND NOW, this 6th day of May, 1998, comes the pennsylvania Department of Revenue, through its Office of Chief Counsel and Assistant Counsel, Nicholas J. Lamberti, (hereinafter Department), and hereby Responds to the Pennsylvania Inheritance Tax Appeal Petition filed by the above-captioned decedent estate. 1. paragraph 1 of decedent estate's petition is admitted. 2. Paragraph 2 of decedent estate's petition is admitted. 3. paragraph 3 of decedent estate's petition is admitted. 4. Paragraph 4 of decedent estate's petition is admitted in part and denied in part. It is denied the personal representative's filing constituted a valid election under Title 72 P.S. ~9113(a). The remainder of the Paragraph is admitted. 5. paragraph,S of decedent estate's petition is admitted in part and denied in part. It is denied that Petitioner's personal representative made a valid election. -^.-.... . ':C::-t.}..~~.~,?Ff --- ~ 6. Paragraph 6 of decedent estate's Petition is admitted. 7. Paragraph 7 of decedent estate's petition is admitted. 8. Paragraph 8 of decedent estate's Petition is admitted. 9. Paragraph 9 of decedent estate's petition is admitted. 10. Paragraph 10 of decedent estate's petition is a belief stated by the Petitioner or is a conclusion of law which requires no response. 11. Paragraph 11 of decedent estate's Petition is admitted insofar as the Department would benefit in the short term from keeping this revenue. It is denied this Estate can pre-pay this inheritance tax because it did not make a timely election under Pennsylvania inheritance tax law. 12. Paragraph 12 of decedent estate's Petition is conclusion of law which requires no response. 13. Paragraph 13 of decedent estate's petition is a conclusion of law which requires no response. NEW MATTER 14. The Department's Responses to Paragraphs 1 through 13 of the Petition are incorporated by specific reference in the Department's New Matter. -2- . , ,- \. '\:'; '." -~ -.,. < :.;..;:}:;;.:~5:...;}::;"".__ - .---. ,.. f'\ 15. Title 72 P.S. ~9113(a) requires that the transferor's personal representative may elect, on a timely filed inheritance tax return, a spousal pre-payment election. 16. The above-referenced statuto.ry provision applies to all estates of decedents dying on or after January 1, 1995. This decedent died February 20, 1996. 17. Title 72 P.S. ~9136(d) permits a personal representative at any time prior to the expiration of the nine month period after their decedent's death, to request an extension of up to six months, to file their estate's Pennsylvania inheritance tax return on a timely basis. 18. The personal representative of the above-referenced decedent's estate made the election, pursuant to ~9113(a), on a return for the decedent's estate which was filed nine months and 7 days after the death of the decedent. 19. The personal representative of the above-referenced decedent's estate did not timely request an extension of time, of { up to 6 months, to file the estate's return as he was permitted to do, within 9 months of the death of the decedent, pursuant to 72 P.S. ~9136(d). . 20. A ~9113(a) pre-payment election, a disclaimer pursuant ; ~ to 20 Pa.C.S.A. ~6201, et seq. and 72 P.S. ~9116(c), or a spousal I I' , ." , , -3- t..": .-.' ,'~ !- ~ . ., ~ ~ election against another spouse's will pursuant to 20 Pa.C.S.A. ~2210(b) and ~9116(c), all constitute viable estate planning tools or techniques. However, in all 3 cases, the election or disclaimer must be timely filed or it will not be recognized for Pennsylvania inheritance tax purposes. 21. The time limitation for making a ~9113(a) pre-payment election is mandatory. The Pennsylvania General Assembly did not provide the Department with any discretion to ignore this statutority prescribed time limitation. 22. If the decedent's estate is unsuccessful in this Orphans' Court litigation and chooses not to appeal an adverse decision against it, then the Department will reduce its $7,397.03 credit to a refund check for this exact amount. However, the Estate is not entitled to any interest on such check, pursuant to Title 72 P.S. ~806.1, if the Estate receives the check within 60 days of an Order which holds that the Estate's pre-payment election, pursuant to ~9113(a), was invalid because it was untimely and unappealable and such Order becomes final and unappealable. WHEREFORE, the Department respectfully requests this Honorable Court to deny the decedent estate's Petition and to -4- -~ ,,~+_!-';":';J.I_;-'-~""'-" _C,' - ,- "~'~-" .--,-':-,:-".',,-, ",',: '''-~:- ,"t.!!i~'P'~t''"''~ ,"~_"1_l\O\!\~j,1-M-"':O;~~"~-.t,,~ ",,''< ::1-1-~~_'S:i;;:t~:n;~,:j:~:.'_1f:'":.r~F~-;~:,r~~ . ~ ~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ss AFFIDAVIT The undersigned, being duly sworn according to law, deposes and says that he is the Chief for the Inheritance Tax Division, Bureau of Individual Taxes for the Department of Revenue, that he is authorized to make this affidavit on its behalf and that the averments of the foregoing Response to Estate'S Petition are true and correct to the best of his knowledge, information and belief. Sworn to and subscribed before me this 6 day of 71~ ' 197r. ~L~ -'NOTARY PUBLIC NOTARIAL SEAL 8AIIllM K. ALLEMAN. HotalY Public ,:~~~~~ _. " ,.~~,t , ~ ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIR, NO. 21-96-0197 DECEASED CERTIFICATE OF SERVICE AND NOW, this 6th day of May, 1998, comes the Pennsylvania Department of Revenue, through its Office of Chief Counsel and Assistant Counsel, Nicholas J. Lamberti, (hereinafter Department), and hereby certifies that a true and correct copy of the Department's Response to the Pennsylvania Inheritance Tax Appeal was served via U.S. first class mail, postage pre-paid, on the followign individual: Estate's Counsel Carl C. Risch, Esq. Martson Deardorff Williams and Otto 10 East High Street Carlisle, PA 17013 Respectfully submitted: ~: N~cholas J. a rti Assistant Cou sel PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. 26157 (717) 787-1382 . t',.. . ~ ~ IN RBI BSTATB OF THOMAS D. NBIBR, I IN THB COURT OF COMMON PLBAS OF I CUMBBRLAND COUNTY, PBNNSYLVANIA I I I NO. 21-96-0197 ORPHANS' I I ORPHANS' COURT DIVISION DBCBASBD ORDBR OF COURT AND NOW, this 12th day of MAY, 1998, at the request of Attorney Lamberti, Department of Revenue, the hearing scheduled for Friday, June 5, 1998, is continued to Friday, June 12, 1998, at 9130 a.m. in Courtroom '5. Edward E. Guido, J. Ivo V. Otto, III, Esquire For the Petitioner Nicholas J. Lamberti, Esquire For the Department of Revenue Idd In 't::zE 'l3:!!l ':o:f Cl\ ,~ . 18~ c:c '.. 0 ...... 'or,) it~ _ "" OJ .... .~ 15m ~ .iI eE . o. __ ~j ~l ~ .- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVAN[A INRE: ORPHANS' COURT DlV[S[ON ESTATE OF THOMAS D. NEIER. DECEASED NO.21-l}(i-OI97 REPLY TO NEW MATTER AND NOW, comes M. Eugene Miller. Executor of the Estate of Thomas D. Neier, Petitioner herein, through and by his allomeys, MARTSON DEARDORFF W[LLlAMS & OTTO, and hereby replies to New Maller set forth by the Department of Revenue: 14. Petitioner's averments in Paragraphs I through 13 of the Petition for Review are incorporated herein as if fully set forth. 15. Paragraph 15 of the Department's New Maller is denied as a conclusion of law to which no response is required. 16. Paragraph 16 of the Department's New Maller is denied as a conclusion of law to which no response is required. 17. Paragraph [7 of the Department's New Matter is denied as a conclusion of law to which no response is required. Ill. Paragraph III is admitted with clarification. While the personal representative IllUde an election pursuant to !i 9113(a) on a return which was filed nine months and seven days after the death of the Decedent, this election was made on a supplemental return. A timely return was filed by the personal representative for the above-captioned estate on August 7, 19%. See Petition for Review ~~ 1-3. 19. Admilled. 20. Paragraph 20 of the Department's New Maller is denied as a conclusion of law to which no response is required. 21. Paragraph 21 of the Department's New Matter is denied as a conclusion of law to . ~- which no response is required. 22. Admilled in parI, denied in part. II is udmilled thatlhe Department has reduced its $7.397.03 tax (,:rellitto a refund check for this exact amount. The remainder of Paragraph 22 of lhe Department's New Maller is denied as a conclusion of law to which no response is required. WHEREFORE, Petitioner respectfully requests that this Court setthL~ mailer for hearing ele II0VO pursuant to 72 P.S. ~~ 91116 and 911111, und that the action of the Department of Revenue be set aside. MARTS ON DEARDORFF WILLIAMS & OTTO By ~QJL Ivo V. OliO, 111. Esquire Allorney I. D. No. 27763 Carl C. Risch. Esquire Allorney I. D. No. 75091 Ten East High Street CarIL~le. PA [70[3-3093 (717) 243-3341 Attorneys for Petitioller Date: May 14, [9911 " '.';..\ Ii U )oi;~ i IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INRE: ORPHANS' COURT DlVIS[ON ESTATE OF THOMAS D. NEIER, DECEASED NO, 21-96.0197 Ii 'jt!' ~,'i.~ Ji~ .lJ~, ,"'::'~ . ".., ty~;:., "e,," \l"~~' I<~')> IV~I~~ ''')If I""t r:'~t ,. t'" {re' .,~'('~,'. "'1< 'l'i-a>t i'~.l- "it t~t ~~:~ Jt ,.1.\',. '.""\ 't.-. "i:';li ~.,.,. ~ ..'P; 1'''':~ i.ftf ~.-" 'iiI,: :~<;;~ ~~t~" 'f.!'/ -; ........ , t-~,.' ?,"{'- ~~t;S !\(-~:f ':1-1;.) :g~ ~,'i~.' .f.~!'l1 ~ .,.... .f ~ ';-:'~ '~r:,~ 1Y"':':"" ,~ 'e,\I ~-lf;:~t ',"l""', ,,:. <f~l 1:;"':''':'; ii..:.:;)'. li'1::;~ ..~.,~' ,~~~. .: :f'\" ; i''''') ~;.~ ~{~~, r,(,""'. '-','lv." 1:1"'~ lii'n" ~A.\ It~.:1.!'l \'1".... .\~..,~~'; 1'\.- ~"f;<$;' " .;..:,,,, ~'."t,~; '.'" "'~4'f "__,fl'~ ... -~j''''''I. f,.. ',( .rti--' t'i'-.<l\;~ ~. . ' . ~t~.~ 1~~~~,;:IY I,j,,'"' -~--. ',..\ f,,~t' f1.:.~t. CERTIFICATE OF SERVICE I hereby certify that a copy of the foregoing Reply to New Matter was served this date by depositing same in the Post Office at Carlisle, P A, first class mail, postage prepaid, addressed as follows: Nicholas J. Lamberti, Esquire Conunonwealth of Pennsylvania Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, P A 17128-1061 MARTSON, DEARDORFF, WILLIAMS & OTTO By ~~~ Carl C. Risch, Esquire Attorney J. D. No. 75091 Ten East High Street Carlisle, PA 17013-3093 (717) 243-3341 Attorneys for Petitioner Dated: May 14,1998 P~US\llA TAI'11JMSTA 11S\l"""''',\ ',' ~i' ..~L ", ~. ' ~ ~! '~ . ,"~ .'~I.."~ " e' , ~' , ~ . Q li3 ~. ~ r.. o . I ~ ~ ~ i ~o' ~~ 3- ~ !( '" :j ,:2 R ~, . 1l~1:! -", . $ ~~~~ '," o ~ ~ '" N ' ~ . a III ~ ~ g~~ ~~~iS . . e x.!l ... ~ ~ il ~ ~. ~ ~ ~ ~ ~~ ~ , , .,",' , " . '.' " " . ',' , ,". . '. ,'. . ... . '." " . '. . .- .". . . . . . , . . -.....J v IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INRE: ORPHANS' COURT D[V[SION EST ATE OF THOMAS D. NEIER, DECEASED NO.21.l)(i-OI97 ORnER AND NOW, this " ~ day of ~ ' 1998, upon consideration of the Stipulation of FacL~ signed by counsel to the Pennsylvania Department of Revenue and the Estate of Thomas D. Neier, the hearing scheduled for June 12, 1998, at 9:30 a.m., has been canceled and the parties are ordered to submit briefs supportive of their respective positions. The Petitioner shall file its brief in support of its Petition for Review with the Court no later than :r cJ.a. 'i" , 1998, and the Respondent shall file its responsive brief opposing the Petition for Review no later than 20 days thereafter. Oral argument on the legal issue raised in the briefs shall be held on the -E {j "III day of Liu/Y ,1998.at ~;3c1/1.m.,incourtroom ,j ,located in the Borough of Carlisle. County of Cumberland, Commonwealth of Pennsylvania. J. Vd "(1') r: i,l1\aqul!lO \-In~~' '\lI:}IO 00: lid II wnr \36. SII"" ,,' 1,,.,,rjoH 1\1." . 10 ~;"" J r. o;):o03\:l ,0 ,- . . IN 'I'IIE COUR'r OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN REI ORPHANS' COURT DIVISION ES'I'ATE OF 'I'1I0MAS D. NEIER, DECEASED NO. 21-96-0197 STIPULATION OF FACTS ANlJ NOW, cornea M. Eugene Miller, Executor of the Estate of 'I'hom/lD I). Neier, Petitioner herein, through and by his attorneys, M/lrtDon, Deardorff, Williams & Otto, and the pennsylvania Departlnent of Revenue, Respondent herein, through and by its Office of Chief Counsel, Nicholas J. Lamberti, Assistant Counsel, and stipulate the following facts: 1. Thomas D. Neier, Decedent, died February 20, 1996, residing in Cumberland County, Pennsylvania, whereupon Letters Testamentary were issued by the Register of Wills of Cumberland County to the petitioner on May 5, 1996. 2. On August 7, 1996, Petitioner filed the Pennsylvania inheritance tax return with the Register of Wills of Cumberland County. A copy of this return is attached to the petition as Exhibit A. 3. On November 27, 1996, petitioner filed a supplemental pennsylvania inheritance tax return, along with Schedules "M" and gz.. , . - -- I ", .0., with the Register of Wills of Cumberland County. Schedule .0. is a form to make an election under ~91l3 (a) (spousal distributions). A copy of the supplemental return is attached to the Petition as Exhibit B. 4. Petitioner did not request an extension of time to file its Pennsylvania inheritance tax return on a timely basis pursuant to 72 P.S. ~9136(d). S. Petitioner attached Schedules 'M. and '0. to the supplemental return filed nine months and seven days after decedent's date of death. The purpose of the supplemental return was an attempt to elect that all of the assets in a trust created for the sole use of the decedent's surviving Spouse during the spouse's lifetime be treated as a taxable transfer in the decedent's estate pursuant to ~9113(a) of the Inheritance and Estate Tax Act of 1991. 6. By attempting to make this election, Petitioner attempted to choose to 'prepay. inheritance tax on assets presently valued at $123,050.56; the surviving Spouse's remainder interest. 7. Petitioner included a check with the supplemental Return in the amount of $7,397.03, the amount of tax potentially due under the prepayment election. -2- .. ~ ~ ,. 8. The Department of Revenue did not record this payment aD a propayment under ~9113(all rather, the Department reduced the amount due in the late filed supplemental return to zero and recorded the $7,397.03 as a tax credit. 9. On January 22, 1998, Petitioner protested to the Board of APpeals, Department of Revenue seeking a change in this application of the $7,397.03 amount to a prepayment under !i9113 (a) . 10. On February 9, 1998, the Board of Appeals of the Department of Revenue denied Petitioner's protest maintaining that a ~9113(a) prepayment election cannot be made on a supplemental return filed more than nine months after the death of the decedent. 11. The commonwealth would benefit in the short term by decedent's spouse prepaying inheritance tax under ~9113(a), but may not benefit in the long-term, depending on subsequent events, if it permits this pre-payment election, which it claims to be filed late, to be deemed a valid election. 12. On April 8, 1998, the Department sent the Estate a check in the amount of $7,397.03, as a refund. -3- . ~ . . , . COMMoNWEALTH OF PENNSYLVANIA MARTSON DEARDORFF WILLIAMS , OTTO Nicholas J. Lamberti, Esq Attorney f the Commonwealth Assistant counsel Department of Revenue Office of Chief counsel Dept. 281061 Harrisburg, PA 17128-1061 ~~Q2 Carl C. Risch, Esq. Attorney for the petitioner/ Estate Ten East High Street Carlisle, PA 17013-3093 -4- ,:~EV, .\l/XllXql,") ~,'""" \ MERlTANCETAXRETURN "-"d'I..O~~:;:;;;;12131~/~,~~;:lh ~ RESDENT[ECEDEN1' l,poU"lpovertYcred~'~d~1m1d LJ._ -' .'_ '-"3'*=7 c;;'=,:'..~_- ";:;:~. ,::" _ _, _. oECEDENrs'tiAMl! (!MT. FIRST;AND MIDDlE INlTIALI--' , " 'DECEDENrs CoMPLETE ADDRESS' . ", .--'' - . NIlII!R, THOMAS D, 7 Clifton TcrrDcc iOC~n(C~;~Y6~;R3~~'-'IDATE :~:;~-loAj~~~~I~-- c~~~~e, ;~b~~I~~ ii ~'EI~~ ~~~~J~~ t.rr.. Mi..- ~-- -\SOCIAL S~C8u;'l~ ~~~~ER' \AMoUNTRECEMD ISEE itisiiiucnoNsi------- ,- (iJ 1. OrlglnslReturn U-2~---supplemeriiBIReiu;n----" 'h' 3.'RemainderReium---- ..--' , - (lor dales 01 death prior to 12.13-B2 o 4, Umlled Estate U 4a. Future Interest Compromise C><J 5. Federal Eslate Tax Retum Required (lor dates 01 death after 12.12.B2) ~ e. Decedenl Died Testate 0 7. Decedent Maintained a LIvIng Trust ~ e. Tolal Numbar 01 Sale Depos" Boxes (AlIach copy 01 WlIQ (Altach copy 01 Trusl) CORRESPONDENCEAND'CONFIOENTIAL TAX INFORIV.'TlON SROuaml:OIRECTED'TO;-- NAIlE cOMpIm Io\AILING ADDRESS IVO V. OTTO,lIl MARTSON, DEARDORFF. WILLIAMS &. OTTO TELEPHONE NUMBER -- ,--- 10 E. High Street (717 ) 243-3!41 Carlisle, PA 17~13 1. Real Estate (Schedule A) (1) 2, Stocks and Bonds (Schedule B) (2) 3. Closely Held StocklPartnership Interest (Schedule C) (3) 4, Mortgages and Notes Receivable (Schedule D) (4) 5. C~l Bank Cepos"s & Miscellaneous Pernlnal Plllperty (5) ("""edule E) B, Jointly Owned property (Schedule F) (6) 7. Translers (Schedule G) (Schedule L) (7) B. Total Glllsa Assets (total Unes 1.7) 9. Funerel Exp'enses. Administrative Costs. Miscellaneous Expenses (Schedule H) 10, Debts. Mortgage Uabllilies. Uens (Schedule I) 11. Total Oeducllons (tolal Unes 9 & 10) 12. Net Value 01 Eslate (Une B minus Une 11) 13, Charltable and Government Bequests (Schedule J) 14, Net Value Subject to Tax (Une 12 minus Une 13) 15. spo,usal Translers (lor dates 01 death after 6-3()'94) (li1clude values from Schedule K or Schedule 1.1) 1 B. Amount 01 Uno 14 taxable at 6% rate (Include values from Schedule K or Schedule 1.1) 17. Amount 01 Line 14 taxable etl5% rate (Include values from Schedule K or Schedule 1.1) lB. Princlpaltax due (Add tax from Lines 15. 16, and 17) 19, Crecms Spousat Poverty Credits Prior Payments ~ il! ~ II I 26t~Oorn 59,463.11 ~ ~ ~ (B) 320,463.54 26,497.00 (9) (10) (11) 26,497.00 (12)--"9~~54 (13) (14) x .00 = (15) (16) (17) 293.966.54 :m,9613'1 0,00 x .06 = x .15 = z ~ !3 ~ u ~ (IB) 0.00 Discount Interest + + (19) 20. II Une 191s grealer than Line 1 B. enter the difference on Line 20. This Is the OVERPAYMENT (20) A. C Check here II you are requesting a relund 01 your overpaymenL 21. IIUne 181s greater than Une 19, enter the difference on Une 21. This Is the TAX DUE. ^- Enter the Interest on the balance due on line 21 A, B. Enter the tolal 01 Une 21 and 21A on Une 21B. This Is the BALANCE DUE. Make Check Payable to: Raglslar 01 Wills, Agent .. BE SURE TO ANSWERAf.LQO~rrONS OIfItEVEItSE S1bl:i\ND--rO~CHECK MATH" --". Unde' penllties =Ury. I declare !hIt I hi" eXlmlned!h1s return, Induding Iccompanyin9 ochldulM Ind slatements, ~ to !he best 01 my knowledge Ind bellel. "I , Ind complele. t declare It III realeslate has been reportld at true marltel .alue, Oeclarallon 0' prepare' olhe' !han the personal ~ ~ on aU Informa' n of w _' Ire' ha..ny knowledge. ,- S~ S E IBLE FOR ADORESS DATE J 19 Brookwood Ave., Carlisle. PA 17013 ~/S/q(,_ _.,::'''-2LSl'lf,--. (21) (21A)----.-- (21B)---- ,.' ' ADORESS 10 E. High SlrCel, Carlisle, PA \7013 ~ ..-, .. . ~,"lWpt_'/lv_ HCJUINICl TAX MTIJIIH RUIIIIlT OIC1D11lT Schecllle B SklcIe lI1dBorm ESTATE OF NEIER, mOMAS D. =r.!LE NUMBER 1197 Estate 96 (All plOII8rty jolntly-owned with RighI of Survlvorahlp musl be disclosed on Schedule F.) ITEM : NUMBER I DESCRIPTION 'I VALUE AT DATE , OF DEATH '--7:- 3. ._~. --s:- --li. , IS e orou unlclpa u onty on ue ' S2U;OOO carlISle PA Area School Dis'fiiCf1f.F:''S30'lo.iliiC9'lTn'999'@Tl'OT.70r-'.--.'-- "-."-70;7;n:oo rnr,otIIl CarlISle PA area SChool Oiilrlct K:F.-S:70'hifiic"9lTTZOOIl"@lll4.li3!".------... -.----.....:!ll;9'27:riO rs;lJOIJ'Diii'phUl County FA HOSplt&l'XiiiliiiiilYT.l'5'h"diiCB7mzOll'T'@.1J9~ll1------ .....-""l4,9l'O~43 , fLHMC 1li3'i1r:o:tRl%"ifUe'7lTS72U'll"@''9'of.74lj-------.....-------- '--'-.-.'23;SU:3'O ro,UOD Monlgomcry""CQ."IY.ooARTMT'cmfIT'GDI:'fanns 6.00% due T7I72mJb@l .-----..V,9lJJ.60 99.036 ctUre 6.2)". due 911rz002 @ 10f.118T-----.----.. ---"0,1'97:;1'S A 5la1C unlYeiiil'f3'3ll'l'OdiicBTI'STZOOS"'@lOT.!T:r-.....------.-.---. ..--.----'7S;m:23 , nlversl 0 I iDurgJiPA HIU s:D5%.iJUeOlT72001"@l100.7li3---....----.. .'--"17;11'2!:9'0 U;Uoo wcstcm Wayne jli\"SCIi'iiOTD'iSliicl sE 5AS'lodUe'T07r372UOTW1U7~3'.-..--- .---20,521.00 !T5II sbarcS, common, fUWIciiI'Trusf'Ciiijl.'@"3IJ:tTO-----------.. ---""""2!;31IIJ:OO iIiiR3; Class X, Hanover fOOds Corp. @ 47:0'11--- ......----- --"""<1;200:00 common, as Corp. @14.625 ---- - 1ll;7J'73'O 1tJ'iIiares. common, \Jm\Own flftanciil servrcc,7TJiC,@'76'3U-------.-I--"),5rn!O Accrued Iftterest to No. I abOve --- --------.-- --'-""2'S7.'93' ccrued Iftteresl to No. 2 abOve -- -. .. -- --'---S'f9:'4i1 Accrued IftlcTeSt to No. 3 aliOvc- ------------- -- 49r:97 ccru 'iii'IEiii to No. 4 abOve -----.----------t------nr.ro ccru 1ft o. ve ------ -- -.t---.,m7 ccrucd U1iE'eif to No. 6 abOve ---- ---.--.----------...,..---.-87:50 ccru 1ft t o. "'Vi""" ------ --......---.-- -----~m ccru 1ft 1ii'liI'cl.'I abOve -----.---------- ----.....-.....TT.9'O "-'23. Accrued Intmsi'to No. 9 above --- ----- -------. ----"]77.46 .- :......J caucd U1lcTeSt to No. 10 abOve -----------.---------- -----'""1'8T.72 "'"'"'2S:.....JAccrued dividend 10 No. 13 abOVC- ______-==::.=-.::.=--==---= -=-=7r.r~ I t I. Schedule B TOTAL $161,000.43 ~ A I -_.-~._-' ..--.. , . *' SchecUIe H FW1...~AcmHstna1MtCoa1B and MlcelII'I8OUI ExpGn- , . ~AI.,"OI"_Y\V_ _AHCI!'All~ITIJIlH IlIIIllC1fT DlCIDlHT .._- _.-_..._._---_.,-~.. I FILE NUMBER 197 Estate 96 AMOUNT I!STATEOF NEIER, mOMAS 0, ITEM I NUMBER i A. ! Funeral expenHe .:-;Crcmlllon SocIety oll'A,Tliifi"itiiirg, p ^ DESCRIPTION __-----.-------.--.--------.------~Or.IIO. --------..--..--.---.....------ ---- --.- ------------ -...------..-.---.--............------ .........---.........-.--.-..-- -'- .-- -------....--..- --- '-j I I I 1 I ---______00.-_-...-----.-.------- - 00--------- . ._..J._ B. i Administrative Coeta 1.' I peISOR8I Repreaenllllive Commlsslons M Eugene MUlar i SocIal Security Number 01 Personal Represenllllive: , t62-36-7S72 Year CommIssions paid t996 16,000,00 2. AI\omey Fees MARTSON. DEARDORFF. WILLIAMS & OTTO Family Exemption ClaImant Kalharine P. Neiar Relationship Spouse Address 01 Claimant at decedent's death Slnlet AddreSS 7 Clifton Temu:o City Carlisle Slate P ^ ZIP Code \10 t3 5,000,00 3.500.00 3. 349.00 4. Ptobatll Fees i Schedule H TOTAL 26,497.00 Q>>IUUrD ..a. A . 4 '. , rz...trilv. PJ.l&it 'Phror:wud PbCllnriJldoV PhTon11 DDDMlII DeaaDd Depo.it Di.pl.y MaiD JODI 02/24/" AcOt; 020.042107 PIG ACCOUIlT aATI IIUlU 101 P1J 1 01 2 A ,-----.....----...--------------ear WtKDOW...........-------.---.-----.... ~. L e 't'JlOlWI D IaIIU (I) 7 CLZn'CIl ftI CARLlILI PA 1'013.'101 Alpha-klY TDf liRh datI "-~ IIol'k pboDe NlIUTD.Ol U'.J:I.7:l55 Ol/as/un 717'2U-11I4 000.000-0000 .. ----..-AaOOUDt Kold.....----.. nAcot ..1.. PlDCMY .....Demand Dlpo.it---.- IraDCh 0010 Arl. 0010 0111011' 13. ell.' 3000S NO o 2 rr o o II .5 'I'RCIN D !CIua A .--................cu.t~r CONmeDt........------------ -a.p- --Date.. -. Z "IUQIIII MlLLII POA/urr 3.n DIU 10/as/'1 DO r ~ I ~ lID C ~ e PJ.lXit I ,-----------------------------------------------------.-.--.-------------, IlIlDIlU'1'UL r---ft~ oepoait Diaplay Kiato~ ot Ialaac.. 3001 02/24/11 Acc:t 020.062507 Product DI 0 1 Data 02/17/91 Alpba klY RlIDTD.01 C1... 30005 Rate index GOl l'atilll/ Daily AA:cr/ IU Dat. 1.8.1' Sal Col1act.d ..1 Accr Ad:! AA:crue4 CTI) __e.__.. ............-- ------.---.--... ...........-- -------........-- 02/17/" 50,210.22 50,210.22 20.57715' 133.400031"4 ~ 02/20/11 50.210.22 50.210.22 . ..5I3U ltD.2UJl7." 02/21/11 10.210.22 50,210.22 1 .I5UU 147.111"1034 03/23/11 '0,210.22 50,210.22 1.15'31' 152. ''17''''0' 02/33/11 10,210.22 50.210.22 I..S'3lt lID.nUn1" 02/24/" 50,210.22 50.210.22 13.711137 174" 555110333 - - ....-. -.. ~....,_.- ._.. .. . ". 5C.H. -e ", -L.~...."" " vlll.\"...k.vll 21I1ftz..ollo r", I""", . .' ." '. LAST WILL AND TESTAMENT I, THOMAS D. NEIER, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by Jlle made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO If my said wife, KATHERINE P. NEIER, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said wife, KATHERINE P. NEIER, absolutely. If my said wife does not so survive me, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM THREE In the event my said wife, KATHERINE P. NEIER, shall disclaim all or any portion of any devise or bequest made to her under the foregoing ITEM TWO, then the amount otherwise payable shall be held by my Trustee under ITEM FOUR hereof. For purposes of the Trust Page 1 of 8 pages ~ T.O.N. . .- .. f"1 r-, , \ .....l1.hod ~d.r ITEM ,OUR h.reaf. my ..id .U.. KAYNERINE P. NEIER. .h.ll .ot .. d..... to h'V' pred......d .. by vitro. of h.r exercise of the right to disclaim set forth herein. ITE!'! FOUR RESIDUARY AND DISCLAIMER TRUS~ My Trustee shall hold the assets received under ITEM THREE hereof, if any, for the following purposes: (a) TO pay the net income, at least quarter-annuallY, to my .if.. KA....,NE P. NElEE. for lif.. " .ddltio.. the Tro.t.. i. it. .01. di..r.tio.. mey inv.d. the pr'n.iP.' of the Tro.t for the proper and adequate support of my wife, KATHERINE p. NEIER. (b) The Trustee shall pay to my wife, KATHERINE P. NEIER, annually, such sum from the principal of the Trust as she may ruque" in writing. pruvided. h......r. thot ..id ... may not ex...d the greater of Five Thousand Dollars ($5,000.00) or five percent (5') of the ...rug.t. v.lu.. .t the timO of ..id requ..t. of the principal of the Trust hereunder. (c) Upon the death of my wife, KATHERINE p. NEIER, my Trustee shall distribute the principal and any accumulated income of the Tro". in equal .h.re.. to my .hfldre', KATNRTII N. MILLER and TH0HA5 D. NEIER, JR. ITEM FIVE POWERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by oth.r p...i.ion. h.ruof. my E...utor a.d Tro.t.. and th.ir ~ T.D.N. Page 2 of 8 pages r"I ,-., ',. successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: (a) To retain any property of any nature received by them for whatever period they shall deem advisable; (b) To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; (c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the prbvisions of any trust hereunder; (e) To borrow money, including the right to borrow money from - any bank and to mortgage or pledge any asset of the estate as security; (f) To assume continuance of the status of any beneficiary Page 3 of 8 Pages 'Vl:\t. T.D.N. \ ti ~ ..' .' with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; (g) To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; (h) To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in its absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; (i) To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; (j) To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; (k) To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the Page 4 of B pages ~ T.D.N. ""'" 1"'""\ '.1 I,', time of my deathl (1) To compromise claimsl (m) To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been livingJ (n) To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my deathl (0) In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiaryl (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiaryl (3) To a person having custody of such beneficiary for the page 5 of 8 Pages .kL T.O.N. ~, .' benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application or payment of an. amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. (p) To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and page 6 of B pages ~ T.D.N. ~, '. control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. ITEM SEVEN APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my son-in-law, M. EUGENE MILLER, as Executor of my estate. I hereby appoint the said M. EUGENE MILLER as Trustee of any trust created hereunder. ITEM EIGHT WAIVER OF BONO I direct that neither my Executor nor my Trustee shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this .:J1.tJ1 day of d~ ,1992. 'r e.".,"J U) ~~ Thomas D. Neier , (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as :~~~.e. thereto, in the pre.enne~~.tator ond of each -=;On 'tbrl ~ fi ((t. ..Jb.tl Page 7 of 8 Pages 'FI ~. ~ ""~F.'C_"__-"''''S-'''---'-'"_.' ., -;~..,._-,-_.. -. " r-.. '. COMMONWEALTH OF PENNSYLVANIA ) : 55. COUNTY OF CUMBERLAND ) I, Thomas D. Neier, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 3ehlu~. \D~ /'Lfa," Thomas D. Neier Sworn Neier, the or affirmed to andtcknowled~d before me by Thomas D. Testator, this ':;;'0 day of $-..t.Lu.L~ 1992. ~- ~~;;f;~ t!. I, 1, :.., A J ) NI*lW Sell : SS. 1<htlIItfE.w.er=j= COUNTY OF CUMBERLAND ) ~t:~[leC.Zl. 1995 We, ..r YO V. 0t.1::.D.lII CJ.flcL -:2 o.r6a.ra- /;. 51:ee/ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will; that the Testator signed willingly and that the Testator executed it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testator, signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA ~~ - Address €flIt '~ji~,~sg~/~.J,t Ad~"~},~(JC~~(1f subscribed before me this~/P;day of Sworn or affirmed .:I..uULILU;f-' 1992. to and \..,;1'~ I~,.&. I. I,~. ~ ) Not ry publi Page 8 of B pag NolIItaI Sell s ,.~~~FWo Myc..,.,W:.,,&pres Doc.~ ._-.. '-~- ~_.'.".~."-..,._~.",,,. . Ii! /1 . . ~ IIY.I500U~ 17-9'1 . '* INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) \!:! ..sg !I. il COMMOHWtAlIH 01 PlNNmYAN'.. D......IMINIOI .\V1NUI N"'~J.f:& l~II"1601 . I ,AN ..., I"""'>. POI DAnJ 0' DlAtH ArTU 121~'''1 CHICK Hili IF A lPOUIAL ' .oVII" CIIIllY II CLAIMID 0 flU HUM'" 21 COUNTY CODE 96 YEAR 197 NUMIIR H' i ~ NEIER, Thomas D. II IffY HUMIC_ CAli Of AI" DAti Of tlUH 7 Clifton Terrace Carlisle, PA 17013 c Cumberland AMOUNt IlaMD (SI. MTIUCnDHSI 136-32-7355 02/20/96 01/25/12 ".vwtAIUI~IPOtIII'INoWI""'.NI''''''''''1NItWf W)CIAL IlCUlln HUMUI NEIER, Katherine P. o I. Origlftol R-.. o 4. u..;e.d Ed... 082-01-1351 00 2. Svpp'-tol Rolu," 00 .to. Fulvle 1._" CoIIIpromi.. llor dOl" of death 0,,", 12.12..21 o 7. o-doot Mo...inod 0 LMo. Trv" lModt copy 01 T.....I o 3. 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I dtdo....hot I haWl..amined thi, r.tvm, induding accompanying schedule. and .tottment., and fa thl bill of,.,y knowledge ond :)11*. 1.1. trve. corred aMi compl.... I declare that 011 real.ltotl hat b.." reportld allr"l maric" value. Declaration of p,.parer olher thon the penonal '.prewn'o,.", .t bosed Oft aU InJor.ation Of which prepare' hot ony knowledge. 7r;1,nnn 41 59,463.11 26,497.00 121. nliO 'ir; z Ii :c ... ~ ,. co .. ~ ... + .0.''''10 East High c/O Carlisle PA Aoo""10 East High Carlisle. PA Ii I Street 17013 Street 17013 (8) 320.463.54 (111 (121 (13) (141 2r;.4Q7 nn 293,966.54 293,966.54 JC._- )(.06 . 7 1R~ n'1 ".15. (18) 7.383.03 (19) (20) (211 (2IAI (218) 7,1R1 n1 14 no 7,lQ7 n1 OA" /1 J.l ) 1ft. DAn 1/ / ~5ht. "<'~, :~:~)L\.. .', r' ' c! ~:~J::~~ -'~'{!J;;'!~ ~;\:-..- '-'.'/)::', ' :\if::'~ t.~l!,:'} , )i~l...,;" :-~ \. ~~~~:<lV/,- :~.~",\ ~~~;;;2~/. ,", ~~~~:'" ~~~,,:, {~5. " ~t,~{'::~"~ I.. ~~~'" , . ',l','," ";: .' ~'i ' a It! ~ Cl ~ ~ Ii! ~ '.' . Er. . l:: '.l~~~ .. ~fi3 ~ ~:!~I ill ~~ ~ i!l ... , ,~ ,~ fi ~'a ~ '" r.1 ... ~ El ;,~ !~O ! ~ !c M ~ ,:2 R i ~~g a -; ":' ~ ~ ~ h:;; llQi' 8~~6 ;5olj!!jl; C c :c,;; ... ~ ~ i ~ ~ ~ ~, ~' 2~~;~ ~ A <I-UI- i;,:' ':\' ':":'r'/ ,.,,.,- '. . , ... .... ... . ., ... " . " ,. . Q j ~ .. .. . i t' - , , . ~J~~~~8.1998:, ,- ''-'' ... ,~. i '.\ "i, L -~: " .-!,. ... . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INRE: ORPHANS' COURT DIVISION A ESTATE OF THOMAS D. NE[ER. DECEASED NO.21-l}6-(11)7 PETITIONER'S BRIE1<'IN SUPPORT OF PETITION 1<'OR REVIEW OF DECISION OF THE m:PARTMENT OF REVENUE I. STATEMENT OF 1<'ACTS ANI> PROCEI>URAL HISTORY Thomas D. Neier ("Decedent") died February 20, 11)%. residing in Cumberland County, Pennsylvania, whereupon Letters Testam:ntary were granted by the Register of Wills of Cumberland County to the Petitioner on March 5, 11)%. Stipulation of Facts at ~ 1. On August 7, 11)%, Petitioner filed the Pennsylvania inheritance tax return with the Register of Wills of Cumberland County. Stipulation of Facts at ~ 2; Exhibit A. On November 27, 11)%. Petitioner filed a supplemental Pennsylvania Inheritance Tax Return, along with Schedules M and 0, with the Register of Wills of Cumberland County, nine months and seven days after decedent's date of death. Stipulation of Facts at ~~ 3 and 5; Exhibit B. Petitioner did not request an extension of time to file the Pennsylvania inheritance tax return on a timely basis pursuant to 72 P.S. ~ I) I 36(d). Stipulation of Facts at ~ 4. By attaching Schedules M and 0, Petitioner attempted to elect that all or a portion ofa trust created for the sole use of the decedent's surviving spouse during the spouse's lifetime be treated as a taxable transfer in the decedent's estate pursuant to SectionI)I13(a) of the Inheritance and Estate Tax Act of 11)1)1. 72 P.S. ~ 1)113(a). Stipulation of Facts at ~ S. By attempting to make this election, Petitioner attempted to choose to "prepay" inheritance tax on assets presel1lly valued at $123,050.56, the surviving spouse's remainder interest. Stipulation of Facts at ~ 6. Petitioner included a check with the supplemental return in the amount of $7.31)7.03, the amount of tax due under the prepayment election. Stipulation of Facts at ~ 7. The Department of Revenue. however. . ., did not record thi~ payment a.~ a prepayment under Section 9 113(a); rather, the Department reduced the amount due in the supplemental return to zero and recorded the $7,397.03 as a "tax credit." Stipulation of Facl~ at ~ ll. On Aprilll, 1991l. the Department sent the Estate a check in the amount of$7,397.03, as a refund of this "tax credit." Stipulation of Facts at ~ 12. On January 22, 1991l, Petitioner protested to the Board of Appeals of the Department of Revenue seeking a change in this upplication of the $7,397.03 payment to a prepayment under Section 9113(a). Stipulation of Facts at ~ 9. On February 9, 1991l, the Board of Appea[s of the Department of Revenue denied Petitioner's protest claiming that a Section 9 [ 13(a) prepayment election cannot be made on a supplemental return filed more than nine (9) months after the death of the decedent. Stipulation of Facts at ~ 1 n. The Commonwealth would benefit in the short term by decedent's spouse prepaying inheritance tax under Section 9 113(a), but may not benefit in the long- tenn, depending on subsequent events, if it permits this prepayment election. Stipulation of Facts at ~ II. On April 9, I 99ll, Petitioner petitioned this court to review the decision of the Department denying the prepayment election. On June ll, I 99ll, the parties entered into a Stipulation of Facts whereby all material facts were agreed upon. On June II, 1998, this Court entered an order canceling the hearing scheduled for June 12, 1991l, and ordered the parties to submit briefs supportive of their respective positions on the interpretation of 72 P.S. * 91 [3(a). II. QUESTION PRESENTED Mayan election to prepay inheritance tax under 72 P.S. * 9113(a) be made in a supplemental inheritance tax return filed more than nine months after the death of a decedent'1 III. ARGUMENT Section 9113(a) of the Inheritance and Estate Tax Act of 1991,72 P.S. * 9113(a), states: In the ca.'iC ofa transfer ofpropeny for the sole use of the transferor's surviving spouse during the surviving spouse's entire lifetime, all succeeding interests which follow the interest of the surviving spouse shall not be subject to tax as transfers by the transferor if the transfer 2 . ., was made by a decedent dying on or after January I, [995, provided that the transferor's personal representative DIll! elect, on a timely filed inheritance tax return, to have this section not apply to a trust or similar arrangement or portion of a trust or similar arrangement. (emphasis added). Because the Department of Revenue c1aim~ that this section requires personal representatives to elect to prepay inheritance tax on timely filed returns or lose the benefits of Section 9113(a), it rejected Petitioner's allempt to prepay tax on a supplemental return filed nine months and seven days after the death of decedent. Petitioner, however, disagrees with this interpretation for two reasolls and urges this Court to permit the prepayment: (1) the language in Section 9113(a) is directory. not mandatory, and elections may be made at times other than on a timely return; and (2) because the Department's interpretation and application of Section 9113(a) is overly technical and works an undue hardship on Petitioner and the surviving spouse. it defeats the purpose of the statute, and it actually harm~ the Commonwealth. this Court should permit the prepayment election as calculated. A. The language in Section 9113(a) is directory, not mandatory, and elections may be made at times other than on a timely return. A~ quoted above, Section 9113(a) pennits an inheritance tax prepayment election to be made on a timely flied inheritance tax return. Importantly, Section 9113(a) does not limit the method of election: "[T]he transferor's personal representative may elect, on a timely filed inheritance tax return, to have thi~ section not apply to a trust or similar arrangement or portion of a trust or similar artangement." (emphasi~ added). The General Assembly's use of the word "may" is very important in this context -- it makes the statute "directory" in nature. [f the legi~lature had chosen to use the word "shall" or "must," for example, then there would be no question that the only method through which n personnl represenlntive could elect under Section 9113(a) would be to so elect on a timely filed return -- the stntute would be "mandntory" in nature. The Geneflll Assembly, however, chose not to make thi~ requirement mandntory; to the contrary. the General Assembly chose to permit elections on timely filed inheritunce tax returns but left the door open for other methods of election, 3 _-__.-1---_-_ - _ . . including returns filed after the nine month time period has expired. While Section 9113(a) state.~ that personal representatives may elect pre-payment on a timely filed inheritance tax return, the effect of non-compliance with this directive depends on whether the statute i~ "directory" or "mandatory." Bradshaw 1'. Sollthern Fultoll School District, 494 A.2d 76, 711 (Pa. Cmwlth. 19115). While failure to follow a mandatory requirement will render the action void, failure to follow a directory provision will not. Id. One way to determine whether a statute is "mandatory" or "directory" is by examining whether the action "shall" occur or "may" occur. See BoroURh of DOWllillRtOl\7lV. WaRlu'r. 7112 A.2d 593. 597 (Pa. Cmwlth. ] 997). appeal lI'a/lted, ill part, _ Pa. _, 71111 A.2d 99 (19911). [f a statute or rule directs that something "may" be done. the statute or rule is "directory" and the failure to follow the provision does not render the action void. See id.; Weiller v. Hospital Servke Plall of LeIliR" Vallt'y, 1117 Pat Super. 244. ]44 A.2d 575 ( [9511). Therefore. because Section 91 13(a) states that a personal representative may elect prepayment on a timely filed inheritance tax return, the failure to do so will not render the election void because thi~ provision is directory. not mandatory. The difference between the terms "shall" and "may" was illustrated in Weiller v. Hospital Service Plall of LeIliR" Valley, 1117 Pa. Super. 244. 144 A.2d 575 (I 95!l). In Weiller, an owner/operator of a dental hospital sued Blue Cross for refusing to contract with his hospital. The owner/operator claimed that 15 P.S. * 21151-1303 required Blue Cross to so contract: "Any nonprofit corporation, subject to the provisions of this act, may enter into contracts for the rendering of hospita1ization to any of il~ subscribers...... (emphasis added). Id. The Superior Court disagreed and held that. because the language in the statute was directory. Blue Cross was not required to contract with the hospital. Id. "Although the word 'shall' might, in a proper setting, be interpreted as penni~sive, the word 'may' can never be given the imperative meaning." Id. (emphasis added). Moreover, when time and manner are not the essence of the statute. the statute will be held to be "directory" and proceedings thereunder will be valid even though command of the statute as to form and time has not been strictly obeyed. See Cou/lty of AlleRhellY I'. PI'II11sylvallia Public Utility Conmrissioll, 192 Pat Super. 100, 110-111, 159 A.2d 227. 233 (1960). 4 . . Similar to the decisions in Wei/ler, Bomu}lh of DOW/li/l}ltoW/I, IIml Cou/lty of Alle}lhellY. Section 9113(a) cannot be given an imperative. or mandatory. meaning. The statute clearly and unambiguously states that the "persona: representative may elect. on a timely filed inheritance tax retum. to have thi~ section not apply to a trust or similar arrangement or portion of a trust or similar arrangement." (emphasis added). There is absolutely no requirement that this election shall occur on such a return. Moreover, the "essence" of the statute is to permit a prepayment election. not to require that an act occur before a particular deadline. Therefore. this Court should hold that Section 9113(a) is directory. permit Petitioner to elect under Section 9113(a) and prepay inheritance tax with interest, and reverse the decision of the Department of Revenue. B. Because the Department's interpretatiun and application of Section 9113(a) is overly technical, works an undue hardship on Petitioner and the surviving spouse, defeats the purpose of the statute, and harms the Commonwealth, this Court should permit the prepayment election as calculated with interest. As explained. the Department of Revenue has chosen to disallow Petitioner's election under Section 9113(a) because he did not elect on a timely filed inheritance tax return. While an election on a timely filed return i~ not required under the statute. the Department has nevertheless interpreted this as a mandatory "deadline" for elections. Not only is this interpretation contrary to the plain language of the statute. but it is an overly technical application that works an undue hardship on Petitioner and the surviving spouse. defeats the purpose of the statute. and actually harms the Commonwealth. Where a proposed interpretation of a statutory provision as mandatory seriously impairs the purpose of the statute as to defeat its purpose. the provision must be interpreted as directory. See COUllty of Alle}lhellY v. Pe/ll~\ylvllllia Public Utility Commissioll. 192 Pa. Super. 100, 110. 159 A.2d 227.232 (1960). Moreover, where a statute is susceptible to two interpretations, the Court should consider the injustice, unreasonableness, and inconvenience that would follow one of the constructions. Sculley v. City of Philadelphia. 3lH Pa. I. 9. 112 A.2d 321, 325 (1955). Because the proposed interpretation of Section 9113(a) suggested by the Department defeats the purpose of the statute and caused undue harm and injustice. this Court should uphold the Petitioner's prepayment 5 ... .------...-.'--- . . election. The purpose of Section 9ll3(a) is clear -- to permit the surviving spouse of a decedent to prepay tax on the present value of assets transferred to the surviving spouse for his or her sole use during his or her entire lifetime. If the personal representative and the surviving spouse decide to make thi.~ election. they are anticipating that the value of the assets will increase during the spouse's lifetime and, if tax is paid on the assets valued as of the date of the decedent's death, the spouse's estate will save money in taxes. Additionally, by permitting taxes to be prepaid, the Commonwealth will generate revenues not nonna1ly realized for years. if ever. The surviving spouse could, of course, choose not to make the election and spend all the money thus depriving his or her heirs of an inheritance and depriving the Commonwealth of all associated tax revenues. While a personal representative would nonnally make a Section 9[ 13(a) election on the inheritance tax return. there is no rea'iOn why the purpose of the statute would be defeated if an election was made later. So long as the election is made based on the value of the assets as of the date of the decedent's death, and interest is paid on the amount of re aid tax due after the nine month period for filin the inheritance tax return has exoirptl nn "l"r',;nn "IIA, ~Ild ..1.v..!,I, \),; I'cllIIlllcd ....} tiAl7 htofnr" thp tlpnth nf the surviving spouse. The Petitioner i.~ thi.~ ca'iC included interest in his prepayment election amount. See Line 21 of the Supplemental Return, Exhibit B to Stipulation of Facts. The interpretation of Section 9113(a) suggested by the Department. however, defeats the purpose of the statute by prohibiting all prepayment elections made more than nine months after the death of the decedent. Nowhere in Section 9113(a) or the Inheritance and Estate Tax Act of 1991 does the General Assembly express a desire to prohibit such elections. To artificially restrict prepayment elections under Section 9113(a) to elections made within nine months of the decedent's death would defeat the purpose of the statute and should be rejected. Instead, this Court should adopt the interpretation suggested by the Petitioner -- Section 9113(a) permits, but does not require, prepayment elections to be made on timely filed inheritance tax returns, and prepayment elections made after that date are permissible so long as interest is aid to the Commonwealth. This interpretation is both consistent with the plain language and spirit of the statute and with the policy Ii ~ /"".'\ of the DeparllTCnt a.~ to othcr dcath taxcs .. whcn a tax is paid morc than ninc months aftcr the dcath of the deccdent without an extcnsion, intcrcst is paid on thc tax duc. Moreover, the Dcpartment's intcrpretation and application of Scction lJI13(a) works an undue hardship on Pctitioncr and thc surviving spousc. Thc Pctitioncr made an elcction under SectionlJI13(a) ninc months and scven days aftcr the dcath ofthc dcccdcnt. The election illUde in the supplemental return not only provides for the prepayment amount but includes an interest payment as well. Therefore, the Commonwealth has not been harmed ami could not be harmed so long as interest is ulways paid on the prepayment election IllUde after the expiration of the nine month period. To deny Petitioner's prepayment election would cause unnecessary and unjust harm to Petitioner and the surviving spouse by depriving them of their right to elect prepayment and beller preserve the surviving spouse's future estate. Additionally, to deny the prepayment election would cause unnecessary and unjust harm to the Commo/lwealth by denying it tax revenues, and interest, that it otherwise would likely never receive, simply because of a hyper technical, and incorrect, interpretation of Section lJI13(a). Therefore, this Court should permit Petitioner to elect under Section lJ I 13(a) and prepay inheritance tax with interest, and reverse the decision of the Department of Revenue. IV. CON. "USION Wherefore, Petitioner requests the relief articulated above for the reasons stated. ::r~(LW01~MS & 0110 [vo V. 0110. 111, Esquire Allorney I. D. No. 27763 Carl C. Risch, Esquire Allorney 1. D. No. 7511lJ1 Ten East High Street Carlisle, PA 171113-311lJ3 (717) 243-3341 Auol'/leys for Pet;t;oller Date: July 6, IlJlJlI 7 . . >~ ~ ~ ~~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIER, DECEASED NO. 21-96-0197 PENNSYLVANIA DEPARTMENT OF REVENUE'S BRIEF IN SUPPORT OF ITS DETERMINATION THAT THE ESTATE'S 72 P.S. ~9113(a) PRE-PAY ELECTION WAS UNTIMELY I. Statement of Facts and procedural History The relevant facts are set forth in the Joint Stipulation of Facts filed with this Court on June 8, 1998. The Commonwealth of Pennsylvania, Department of Revenue, (hereinafter Department) concurs with the Procedural History stated in the Estate's Brief. II. Question presented Mayan estate's personal representative elect to prepay certain inheritance tax under 72 P.S. ~91l3(a), on a supplemental inheritance tax return filed more than nine months after the death of the estate's decedent, when neither the estate's personal representative nor counsel timely requested from the Department an extension to file an inheritance tax return? III. Conclusion An estate's personal representative may not elect to prepay certain inheritance tax under 72 P.S. ~9113(a) when the election is not made on the estate's timely filed inheritance tax return. . ~ IV. Argument Title 72 P.S. ~9113(a), states: In the case of a transfer of property for the sole use of the transferor's surviving spouse during the surviving spouse's entire lifetime, all succeeding interests which follow the interest of the surviving spouse shall not be subject to tax as transfers by the transferor if the transfer was made by a decedent dying on or after January 1, 1995, provided that the transferor's personal representative may elect, on a timely filed inheritance tax return, to have this section not apply to a trust or similar arrangement or portion of a trust or similar arrangement. (emphasis added) . In 1995, the Pennsylvania General Assembly gave personal representatives of decedents' estates a voluntary choice on whether to make a Section 9113(a) pre-payment election. Act No. 21 of 1995. They mayor may not; the choice is solely left to the discretion of the personal representative. However, simultaneously and in the same statutory provision, the General Assembly did establish a mandatory time limit for making a Section 9113(a) election and specified its method when it provided in Section 9113(a) that the election was to be made .on a timely filed inheritance tax return.... Title 72 P.S. ~9136(d) states: (d) the returns required by subsection (a) shall be filed within nine months after the death of the decedent. At any time prior to the expiration of the nine-month period, the Department, in its discretion may grant an extension of the time for filing a return for an additional period of six months. (emphasis added). -2- - ~'- .. ~ Act 21 of 1995, Title 72 P.S. ~9113(a), made Section 2113 of the Pennsylvania Inheritance and Estate Tax Act an elective pre- payment of inheritance tax option, instead of a mandatory provision, for estates of decedents dying on or after January 1, 1995. This decedent died on February 20, 1996. Under this provision, a personal representative may elect not to have Section 2113 apply to an otherwise eligible trust or similar arrangement. However, this election only may be made by an estate's personal representative on a timely filed Pennsylvania inheritance tax return. This Estate's personal representative did not file a timely pre-payment election with the Department on a timely filed Pennsylvania inheritance tax return as required by law. The return with the attached pre-payment election was not filed with the Department until nine months and seven days after the death of the decedent. The Department has no discretion, statutory authorization or equitable powers to disregard the time limitation or method established by the Pennsylvania General Assembly for making the pre-payment election. This Estate's personal representative or counsel had ample opportunity to extend the time for timely filing the Estate's Pennsylvania inheritance tax return for a period, of up to six months, after the original due date for the Estate's inheritance tax return. -3- . ~ (See second sentence of Title 72 P.S. ~9136(d), supra.). A granted extension would have enlarged the time period during which this Estate could have made a timely election. Neither the Estate's personal representative nor the Estate's counsel ever requested an extension of time to file its return, as permitted by law, before nine months after the decedent's date of death had expired. This 1995 statutory provision has not yet been the subject of any Pennsylvania orphans' court litigation. Therefore, this is a case of first impression in this Commonwealth. However, the Department submits the 1983 Montgomery County Orphans' Court 1 Decision in Pomerantz Estate, 28 D&c;td 521 (O.C. Montg. 1983) supports the Department's decision to deny this Estate's claimed ~ 2113 pre-payment election because of its untimeliness. The factual background of Pomerantz Estate, Id., follows: Joan B. Pomerantz and her husband Lester died on October 20, 1982, in a common accident while driving in an automobile through the mountains of Yugoslavia. The order of their deaths could not be established. Executors for both estates were appointed on November 15, 1982, by the Montgomery County Register of Wills' Office. On May 6, 1983, Austin Pomerantz and Girard Bank, the Executors of the Estate of Joan B. Pomerantz, filed a petition -4- ~ ~ Our Supreme Court has noted that limitation periods are "express conditions of the right to obtain a refund and if not met will" create great uncertainty in the budgetary planning and fiscal affairs of the Commonwealth". Federal Deposit Ins. Corp. v. Board of Finance and Revenue, 368 Pat 463, 469-470, 84 A.2d 495, 498-99 (1951). Our Supreme Court, in another state tax case, stated that "equitable principles cannot vary the statutory requirement and we lack the power to alter the explicit language of the statute". Bethlehem Steel CO. V. Board of Finance and Revenue, 431 Pat 1, 10, 244 A2d 767, 772 (1968). No decedent estate, in the thirty-six months that this provision has been law, has interpreted ~9113(a) in the way the Neier Estate proposes. The Department also is not aware of any hornbook or law review commentary that has adopted the Estate's interpretation of this provision. The Department prides itself on its protection of the Commonwealth purse and its aggressive pursuit of legally due and owing revenue. Nevertheless, it prides itself even more on never placing itself above or beyond the law. Therefore, it must follow the time limitations enacted by the Pennsylvania General Assembly even if it means in this case returning money to this decedent's estate. -7- ~ ~ WHEREFORE, the Department respectfully requests this Honorable Court to deny this Estate's inheritance tax appeal by holding that its 72 P.S. ~9113(a) pre-pay election was untimely. Respectfully submitted ~ by: Nicholas J. roberti, Esq. Assistant Counsel Attorney I.D. # 26157 Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 -8- I" " ~ ".' " " . 14:. I ,'I. ';.:i/" ::/ 1;' .. . I,,'" , ". '.~,p' ~ "" . an appraiscment and asseSSlllent or Deccdcnt's estate on October 21. 1997" Thcreir., the I Department concluded that the tax liahility or Deccdcnt's estate with respect to the nine accollnts was 15%. as opposed to the 6% already paid, The Departmcnt's conclusion resulled in a tax " deliciency. and assessment, orncarly $10,000 aller the imposition orintcrest and penalties. The record indicates that the Department's upward assessment or>the taxes owed by Decedent's estate resulted rrom the assets being listcd as jointly owned accounts in which Kreckcr had a survivorship interest, Le" collateral or non-probate asscts. Executor contends that such a linding is inconsistent with Krccker's intent, as evidenced by a subsequcnt disclaimer dated November 5, 1997, and Schedule F of Decedent's estate's tax rcturn, These doculllents, Exccutor argues, illustrate that Decedcnt's intcrest in the nine accounts was 100%. thus, making the assets probate assets, Exccutor inrormcd thc Departmcnt or his position by Icltcr; but. as the issue presentcd was not "within the Department guidclines ror administrative corrcction" the leltcr was rererred to the Board as a rormal protest of the Department's assessmcnt. Exccutor's protcst was based on thc naturc or those asscts listcd on Schedule F, in addition to the Iiling of Krcckcr's disclaimer with thc Dcpartmcnt in Novcmbcr 1997 which purportcd to renouncc any intercst, by him, in thc ninc accounts. In denying thc protcst. the Board held that: Title 61 Pa. Code ~ 94, 1 (b)(4) provides that, in the case or disclaimers or non-probate taxable assets, "The disclaimer shall bc sign cd and datcd within nine months of the date or dcath or the deccdent whose intercst is being disclaimcd," The dccedcnt dicd Dcccmber 31, 1996 [thc disclaimcr was cxccutcd clcvcn months latcr on Novembcr 5. 1997]. Thcrcrorc. sincc the disclaimcr has not bccn timely Iilcd, it is not relevant ror inhcritancc tax purposes, 2 .., h; 'i'" J" ,...----..- -... ,1'..:',/,., ;,,"':,;, 'f"'" 'Vi''-' ' "'" / l"" "'y'" J I! """:.. . ' . 'I:" ";'; ~:.'/ ' fjr., ' ~ -., -J_.. ___...~"..._ ....____......_.... "-,' 1~ . , J ~ r'I ,'. ~ DECREE ~ AND NOW, this 3J day of June, 1998, Exccutor's Appcal of thc Dcccmbcr 23, 1997 Dccision by the Pcnnsylvania Dcpartment ofRevcnue, Board of Appcals is hcrcby DISMISSED. '.. ' ,'. BY THE COURT: ~y Sr.J. .;t'\'r;i ,.:- I , .... 0, ORPHCT JUlOl '98 09. ~ ~ IN REI I IN THE COURT OF COMMON PLEAS OF I CUMBERLAND COUNTY, PENNSYLVANIA I ESTATE OF THOMAS D. NEIER, I NO. 21-96-0197 DECEASED I I ORPHANS' COURT DIVISION IN REI PETITI~~ FOR REVIEW OF A DECISION B~ THE PENNSYLvANIA DEPARTMENT OF REVENUE DECREE NISI AND NOW, this / i#.. day of SEPTEMBER, 1998, the action of the Board of Appeals is reversed and Petitioner shall be permitted to elect under section 9113(a) of the Inheritance Tax Act and to prepay inheritance tax with interest to November 17, 1996. Petitioner is directed to tender payment to the Department of Revenue within ten (10) days after the date this order becomes final. This order shall become final unless exceptions are filed hereto within ten (10) days. Carl C. Risch, Esquire For the Petitioner Edward E. Guido, J. :")0 :0 ~ :ng Si~ !U ~ -0- /.., .... .. ~ '1l. ~ -:-.' to . .. N " ~ ~v _:" -' i."i' .:1 .. .' 0' Nicholas J. Lamberti, Esquire For the Commonwealth Department of Revenue Isld , . ~ A IN REI I IN THE COURT OF COMMON PLEAS OF I CUMBERLAND COUNTY, PENNSYLVANIA I ESTATE OF THOMAS D. NEIER, I NO. 21-96-0197 DECEASED I I ORPHANS' COURT DIVISION IN REI _PETITION__~OR REVIEW OF A DECISION BY THE ~NNSYLV~IA DEPARTMENT OF REVENUE BEFORE GUIDO, J. OPINION AND DECREE NISI Before us is a petition for review of a decision by the pennsylvania Department of Revenue which denied Petitioner'S election under section 9113(a) of the Inheritance and Estate Tax Act (72 P.S. S 9113(a)). A hearing de novo was scheduled before this Court at which time the parties submitted the matter on stipulated facts. Briefs were subsequently filed by each party. This matter is now ready for disposition. FINDINGS OF FACT The parties filed the following stipulation of facts which we adopt for purposes of this opinion I 1) Thomas D. Neier, Decedent, died February 20, 1996, residing in Cumberland County, Pennsylvania, whereupon Letters Testamentary were issued by the Register of Wills of Cumberland County to the Petitioner on May 5, 1996. 2) On August 7, 1996, Petitioner filed the Pennsylvania inheritance tax return with the Register of wills of Cumberland County. 3) On November 27, 1996, Petitioner filed a supplemental Pennsylvania inheritance tax return, along with Schedules "M" and 11.1 , . ~ ("\ NO. 21-96-0197 ORPHANS' COURT "0", with the Register of wills of Cumberland County, Schedule "0" is a form to make an election under S 91l3(a) (spousal distributions) . 4) Petitioner did not request an extension of time to file its (sic) Pennsylvania inheritance tax return on a timely basis pursuant to 72 P.S. S 9136(d). 5) Petitioner attached Schedules "M" and "0" to the supplemental return filed nine months and seven days after Decedent's date of death. The purpose of the supplemental return was an attempt to elect that all of the assets in a trust created for the sole use of the Decedent's surviving spouse during the spouse's lifetime be treated as a taxable transfer in the Decedent's estate pursuant to S 9l13(a) of the Inheritance and Estate Tax Act of 1991. 6) By attempting to make this election, Petitioner attempted to choose to "prepay" inheritance tax on assets presently valued at $123,050.56; the surviving spouse's remainder interest. 7) Petitioner included a check with the supplemental Return in the amount of $7,397.03, the amount of tax potentially due under the prepayment election. 8) The Department of Revenue did not record this payment as a prepayment under S 9113(a); rather, the Department reduced the amount due in the late filed supplemental return to zero and recorded the $7,397.03 as a tax credit. 2 . . ~ ~ . . NO. 21-96-0197 ORPHANS' COURT 9) On January 22, 1998, Petitioner protested to the Board of Appeals, Department of Revenue seeking a change in this application of the $7,397.03 amount to a prepayment under S 9113(a). 10) On February 9, 1998, the Board of Appeals of the Department of Revenue denied Petitioner's Protest maintaining that a S 9ll3(a) prepayment election cannot be made on a supplemental return filed more than nine months after the death of the Decedent. 11) The Commonwealth would benefit in the short term by Decedent's spouse prepaying inheritance tax under S 9l13(a), but may not benefit in the long-term, depending on subsequent events, if it permits this prepayment election, which it claims to be filed late, to be deemed a valid election. 12) On April 8, 1998, the Department sent the Estate a check in the amount of $7,397.03, as a refund. DISCUSSION The issue before us is whether the Commonwealth of Pennsylvania Department of Revenue correctly denied Petitioner's election not to have Section 9113(a) apply to certain trust assets.1 Since the election was made on a supplemental ISection 9113(a) of the Inheritance and Estate Tax Act provides as follows: (a) In the case of a transfer of property for the sole use of the transferor's surviving spouse during the surviving spouse's entire lifetime, all succeeding interests which follow the interest of the surviving spouse shall not be 3 12~ ~ r*', . . NO. 21-96-0197 ORPHANS' COURT inheritance tax return filed more than nine months after Decedent's death, the Commonwealth takes the position that it was not timely and, therefore, not valid.2 Petitioner argues that the language in section 9113(a) is directory, not mandatory, as to the time and manner for making the election. Additionally, Petitioner argues that the Commonwealth's interpretation is overly technical, works an undue hardship on her, and defeats the purpose of the statute. The crux of this case is whether the directive of the statute that "the transferor's personal representative I118Y elect, on a timely filed inheritance tax return" is mandatory as to time and manner of the election, After a thorough review of the briefs, as well as the applicable law cited therein, we are satisfied that it is not. Petitioner points out that the word "may" can never be subject to tax as transfers by the transferor if the transfer was made by a decedent dying on or after January 1, 1995, provided that the transferor's personal representative may elect, on a timely filed inheritance tax return, to have this section not apply to a trust or similar arrangement or portion of a trust or similar arrangement. 72 P.S. S 9113(a) 2section 9136(d) of the Inheritance and Estate Tax Act (72 P.S. S 9136(d)) provides that inheritance tax returns ushall be filed within nine months after the death of the decedent.u However, it also provides that an extension of six months may be granted if requested prior to the expiration of the original nine months. 4 .. ~ ,-.., NO. 21-96-0197 ORPHANS' COURT interpreted as being mandatory.' Therefore, she argues that the statute is clearly dirflctory and not mandatory. Unfortunately, our decision is not quite that easy. The word "may" in Section 9113(a) applies to the making of the election itself. The language referring to the time and manner of the election is neither clearly directory nor clearly mandatory, it is neutral.4 However, we do agree with Petitioner that the language of Section 9113(a) is directory. We base our conclusion on the reasoning of the Superior Court in Countv of Alleohenv v. Pat Pub. util. Comm., 192 Pa, Super. 100, 159 A.2d 227 (1960). In that case Allegheny County had entered into a contract with a public utility which, due to an oversight, was not immediately submitted to the public utility commission as contemplated by the parties and required by statute. Several years after the effective date of the contract, Allegheny County attempted to void it. The Superior Court was called upon to interpret section 911 of the Public utility Law, which provided, in relevant part, 'See Wer er v. Hos 'tal Servo Plan of Lehi h Valle, 144 A.2d 575, 187 Pa. Super. 244 (1958). Werner held that "[a]lthough the word 'shall' might, in a proper setting, be interpreted as permissive, the word 'may' can never be given the imperative meaning." 144 A,2d at 577. 4By contrast the various cases cited by the Commonwealth in its brief dealt with statutes which were clearly mandatory, In each of those cases the word "shall" or "must" \~as used when referring to the time and manner of the election to be made or the thing to be done. Those courts properly determined that such strong language made time and manner of the essence of the thing to be done. See e.o. FDIC V. Board of Fin. and Revenue, 368 Pa. 463, 84 A.2d 495 (1951), Biro V. Commonwealth, 707 A.2d 1205 (pa. Commw. ct. 1998). 5 . . . . ~ ~ NO. 21-96-0197 ORPHANS' COURT as follows I No contract or agreement between any public utility and any municipal corporation shall be valid unless filed with the commission at least thirty (30) days prior to its effective date.... 66 P.S. S 1351. In holding that provision to be directory rather than mandatory, the Court stated: Where, as here, construing the language as mandatory would so seriously impair the purpose of the statute as to amount to a defeat of that purpose, we must consider its provisions as directory. [citations omitted] When time and manner are not the essence of the thing required to be done, the statute will be regarded as directory and proceedings under it will be held valid, even though the command of the statute as to form and time has not been strictly obeyed. [citation omitted] While the word 'shall' is used in connection with the validity of the contract or agreement, it is not used in connection with the procedure to be employed in establishing such validity. In the latter regard, time is not of the essence. 192 Pa.Super. at 110-111, 159 A.2d at 232-233. Applying the reasoning of Alleahenv to the case at bar, we are convinced that the directive as to the time of the election under Section 9113(a) should not be construed to be mandatory. The purpose of the instant statute is to raise revenue for the Commonwealth and to allow taxpayers a choice as to when certain assets will be taxed. If we were to construe the instant language as mandatory, it would not only deprive petitioner of her choice, it would also deprive the Commonwealth of current revenue with no guarantee that it would be replaced with future revenue. Since the election was made only nine months and seven days after the decedent's death, and since the Commonwealth can show no prejudice, we find that the election should be allowed. 6 \ --. --~... , - ~ .--- - -- .. _______, I COMMONWE~llH OF PENNSVlV~NI~ DEP~RTMENT OF REVENUE 8UR!~U OF IHDIVIDU~L l~X!' DEPT,28060' H~RRISSURG, P~ 17128.oeol PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT .~ .1,\ NO. AA 296124 "EV.""Hll"'"' RECEIVED FRO"': r o ACN ASSESSMENT CONTROL NUMBER AMOUNT 1er .)',a~7.e:a MARTSON DEARDORFF WILLIAMS & OTTO 10 E HIGH STREET CARLISLE. PA 17013 ESTATE INFORMATION: FILE NUMBER NAME 0 0 CEDENt (lAST! IFIRST! (MI) D~lE OFP~VMENt n ~ """",,"","" - <7 · 3'7.03 . '\ ",m"'''''' J i \ -,;::~ .::RDORFF w"c~:s:,:~~''''~~S~E{ O;~IC~~;"" A',/ .~-===--------------~~---------'---~--- .1 ..r .' ~ . ., ("" /~ ." ' , . ~ ,- ..' .', pOSllMRK D~lE SK . \ '.: , 1 " ~. ,"':I . 'l I .' f' I \..... ~. 'e, . ~ , \ .f .. . ....~- ,'" ,~~I ~ ll.- - " - -- ._-- i \ ,..., ~ . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIER, ql.D NO. 21-9=i-0197 DECEASED PRAECIPE FOR APPEARANCE To Mary C. Lewis, Clerk of Orphans' Court: Please withdraw the appearance of Nicholas J. Lamberti, Esq., and enter the appearance of John D. Brenner, Jr., Esq., for the commonwealth of pennsylvania, Department of Revenue, Respondent in the above-captioned matter. Date: /1).' /5 - 93 / 't~vil-"" J n D. renner, Jr. Department of Rev nue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Telephone: (717) 787-1382 Attorney I.D. No. 77942 Date: I D~ /5 -ff ~iL-/~o~' ~t.-tl~b:- N cholas J. mb rti PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Telephone: (717) 787-1382 Attorney I.D. No. 26157 .\ ~ ~ IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIER, NO. 21-97-0197 DECEASED APPELLATE DOCKET NO. CERTIFICATE OF SERVICE I hereby certify that I am this 16th day of October, 1998, serving a copy of the foregoing document upon the person Is) and in the manner indicated below, which service satisfies the requirements of Pennsylvania Rule of Appellate Procedure 906: SERVICE BY FIRST CLASS MAIL ADDRESSED AS FOLLOWS: Honorable Edward E. Guido Court of Common Pleas of Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Carl C. Risch, Esq. Martson, Deardorff, Williams and otto Two East High Street Carlisle, PA 17013 Richard J. Pierce Court Administrator Court of Common Pleas of Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 J n D. Brenn , Jr. ttorney for Petitioner PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 77942 ~ ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION NO. 21-9~0197 ESTATE OF THOMAS D. NEIER, DECEASED APPELLATE DOCKET NO. NOTICE OF APPEAL Notice is hereby given that the Commonwealth of Pennsylvania, Department of Revenue, through its Office of Chief Counsel and by its Assistant counsel, John D. Brenner, Jr., hereby appeals to the Commonwealth Court of Pennsylvania from the order entered in this matter on the 18th day of september, 1998, attached hereto as Exhibit 1. This Order has been entered in the docket as evidenced by the attached copy of the docket entry, attached hereto as Exhibit 2. ~' ')'/ n D. Brenner, Jr. ' ssistant Counsel PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Telephone: (717) 787-1382 Attorney I.D. No. 77942 '" ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIER, NO. 21-97-0197 DECEASED APPELLATE DOCKET NO. STATEMENT OF COUNSEL PURSUANT TO PA.R.A.P. 904(c) In lieu of a Request for a Transcript pursuant to Pa.R.A.P. 904(c) and Pa.R.A.P. 1911, the Appellant, Commonwealth of Pennsylvania, Department of Revenue, through its Office of Chief Counsel and by its Assistant Counsel, John D. Brenner, Jr., hereby avers that no verbatim record or transcript has been made in the proceedings in this matter. Rather, the parties entered into a stipulation as to the relevant facts. The stipulation was accepted by the Cumberland County orphans' Court and entered as part of the court record. The stipUlation of facts was also incorporated into the Opinion and Decree of the Orphans' Court, a copy of which is attached hereto as Exhibit 1. Z J n D. Brenner, Jr.' ssistant counsel PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Telephone: (717) 787-1382 Attorney I.D. No. 77942 . . ~ ~ IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF THOMAS D. NEIER, NO. 21-97-0197 DECEASED APPELLATE DOCKET NO. CERTIFICATE OF SERVICE I hereby certify that I am this 16th day of October, 1998, serving a copy of the foregoing documents upon the person(s) and in the manner indicated below, which service satisfies the requirements of Pennsylvania Rule of Appellate Procedure 906: SERVICE BY FIRST CLASS MAIL ADDRESSED AS FOLLOWS: Honorable Edward E. Guido Court of Common Pleas of Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Carl C. Risch, Esq. Martson, Deardorff, Williams and otto Two East High Street Carlisle, PA 17013 Richard J. Pierce Court Administrator Court of Common Pleas of Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 J n D. Brenner, Jr. ttorney for Petitioner PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 77942 i . I ,~ ~ ;:.to.< ,~ ,... t"t . .k IN REI . . ......... . -, ~THE COURT OF CO~ON.PLEAS OF ~ERLAND COUNTY; 'P~~NSYLVANIA Nb~ 21-96-0197 I ESTATE OF THOMAS D. NEIER, DECEASED . . I ORPHANS' COURT DIVISION IN REI PETITION FOR REVIEW OF A DECISION BY THE PENNSYLVANIA DEPARTMENT OF REVENUE DECREE NISI AND NOW, this / ~ 11.. day of SEPTEMBER, 1998, the action of . the Board of Appeals is reversed and Petitioner shall be permitted to elect under section 9113(a) of the Inheritance Tax Act and to prepay inheritance tax with inter.est to November 17, 1996. Petitioner is directed to tender payment to the Department of Revenue within ten (10) days after the date this order becomes final. This order shall become final unless exceptions are filed hereto within ten (10) days. Edward E. Guido, J. Carl C. Risch, Esquire For the Petitioner .. ",~ ~~holas J. Lamberti, Esquire F~*'1Hb: Commonwealth Dep~a ent of Revenue '\,~ Isld . . - ~ t"', IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-96-0197 , ' ESTATE OF THOMAS D. NEIER, DECEASED ORPHANS' COURT DIVISION IN RE: PETITION FOR REVIEW OF A DECISION BY THE PENNSYLVANIA DEPARTMENT OF REVENUE BEFORE GUIDO. J. OPINION AND DECREE NISI Before us is a petition for review of a decision by the Pennsylvania Department of Revenue which denied Petitioner's election under section 91l3(a) of the Inheritance and Estate Tax Act (72 P.S. S 9113(a)). A hearing de novo was scheduled before this Court at which time the parties submitted the matter on stipulated facts. Briefs were subsequently filed by each party. This matter is now ready for disposition. FINDINGS OF FACT The parties filed the following stipulation of facts which we adopt for purposes of this opinion: 1) Thomas D. Neier, Decedent, died February 20, 1996, residing in Cumberland County, Pennsylvania, whereupon Letters Testamentary were issued by the Register of wills of Cumberland County to the Petitioner on May 5, 1996. 2) On August 7, 1996, Petitioner filed the Pennsylvania inheritance tax return with the Register of wills of Cumberland County. 3) On November 27, 1996, Petitioner filed a supplemental Pennsylvania inheritance tax return, along with Schedules "M" and ;~;;.,~~~"\tlff'l;';j..,(:"",i~f':~~,,,:"'~' . ." ~~~;..(.,~,:.li.P~'\" ;,-',"'\st:' ,_:" -. ...._- . . - ~ "" NO. 21-96-0197 ORPHANS' COURT "0", with-the'Register of Wills of Cumberland County, Schedule "0" is a form to make an election under S 9113(a) (spqusal distributions) . 4) Petitioner did not request an extension of time to file its (sic) Pennsylvania inheritance tax return on a timely basis pursuant to 72 P,S. S 9136(d). , .., 5) Petitioner attached Schedules "M" and "0" to the .' supplemental return filed nine months and seven days after Decedent's date of death. The purpose of the supplemental return was an attempt to elect that all of the assets in a trust created for the sole use of the Decedent's surviving spouse during the spouse's lifetime be treated as a taxable transfer in the Decedent's estate pursuant to S 9113(a) of the Inheritance and Estate Tax Act of 1991. 6) By attempting to make this election, Petitioner attempted to choose to "prepay" inheritance tax on assets presently valued at $123,050.56; the surviving spouse's remainder interest. 7) Petitioner included a check with the supplemental Return in the amount of $7,397.03, the amount of tax potentially due under the prepayment election. 8) The Department of Revenue did not record this payment as a prepayment under S 9113(a); rather, the Department reduced the amount due in the late filed supplemental return to zero and recorded the $7,397.03 as a tax credit. 2 :. ~ f".. NO. 21-96-0197 ORPHANS' COURT 9) On January 22, 1998, Petitioner protested to,J:he l30ard of Appeals, Department of Revenue seeking A change in this application of the $7,397.03 amount to a prepayment under S 9113(a) . 10) On February 9, 1998, the Board of Appeals of the Department of Revenue denied Petitioner's Protest maintaining that a S 9113(a) prepayment election cannot be made on a supplemental return filed more than nine months after the death of the Decedent. 11) The Commonwealth would benefit in the short term by Decedent's spouse prepaying inheritance tax under S 9113(a), but may not benefit in the long-term, depending on subsequent events, if it permits this prepayment election, which it claims to be filed late, to be deemed a valid election. 12) On April 8, 1998, the Department sent the Estate a check in the amount of $7,397.03, as a refund. DISCUSSION The issue before us is whether the Commonwealth of Pennsylvania Department of Revenue correctly denied Petitioner's election not to have Section 9l13(a) apply to certain trust assets.1 Since the election was made on a supplemental ISection 9l13(a) of the Inheritance and Estate Tax Act provides as follows: (a) In the case of a transfer of property for the sole use of the transferor's surviving spouse during the surviving spouse's entire lifetime, all succeeding interests which follow the interest of the surviving spouse shall not be 3 ~ ~ f'!!, " L. ,.z!q NO. 21-96-0197 ORPHANS' COURT inheritance'tax return filed mor~an nine month~,after F Decedent's death, the COlMlonwealt~"takes the posit;.ion that ,it ;l!Ias not timely and, therefore, not valid.l Petitioner argues that the language in Section 9113(a) is directory, not mandatory, as to the time and manner for making the election. Additionally, Petitioner argues that the COlMlonwealth's interpretation is overly technical, works an undue hardship on her, and defeats the purpose of the statute. The crux of this case is whether the directive of the statute that "the transferor's personal representative may elect., on a timely filed inheritance tax return" is mandatory as to time and manner of the election. After a thorough review of the briefs, as well as the applicable law cited therein, we are satisfied that it is not. Petitioner points out that the word "may" can never be subject to tax as transfers by the transferor if the transfer was made by a decedent dying on or after January 1, 1995, provided that the transferor's personal representative may elect, on a timely filed inheritance tax return, to have this section not apply to a trust or similar arrangement or portion of a trust or similar arrangement. 72 P.S. S 9113(a) ISection 9136(d) of the Inheritance and Estate Tax Act (72 P.S. S 9136(d)) provides that inheritance tax returns "shall be filed within nine months after the death of the decedent." However, it also provides that an extension of six months may be granted if requested prior to the expiration of the original nine months. 4 1"'/5 " " ~ ~ NO. 21-96-0197 ORPHANS' COURT interpreted as being mandatory.J Therefore, she argues that the statute is clearly directory and not mandatory, Unfortunately, our decision is not quite that easy. The word "may" in Section 9113(a) applies to the making of the election itself. The language referring to the time and manner of the election is neither clearly directory nor clearly mandatory, it is neutral.' However, we do agree with Petitioner that the language of Section 91l3(a) is directory. We base our conclusion on the reasoning of the Superior Court in Countv of Alleohenv v. Pat Pub. util, Comm., 192 Pa. Super. 100, 159 A.2d 227 (1960). In that case Allegheny County had entered into a contract with a public utility which, due to an oversight, was not immediately submitted to the Public utility Commission as contemplated by the parties and required by statute. Several years after the effective date of the contract, Allegheny County attempted to void it. The Superior Court was called upon to interpret section 911 of the Public Utility Law, which provided, in relevant part, JSee Werner v. Hosoital Servo Plan of Lehioh Vallev, 144 A.2d 575, 187 Pat Super. 244 (1958). Werner held that "[a]lthough the word 'shall' might, in a proper setting, be interpreted as permissive, the word 'may' can never be given the imperative meaning." 144 A.2d at 577. 'By contrast the various cases cited by the Commonwealth in its brief dealt with statutes which were clearly mandatory. In each of those cases the word "shall" or "must" was used when referring to the time and manner of the election to be made or the thing to be done. Those courts properly determined that such strong language made time and manner of the essence of the thing to be done. See e.o. FDIC v. Board of Fin. and Revenue, 368 Pat 463, 84 A.2d 495 (1951), Biro v. Commonwealth, 707 A.2d 1205 (pa. Commw. Ct. 1998). 5 I-I ~ ;. ~ f"., NO. 21-96-0197 ORPHANS' COURT .. - .-0 ......, as follows: No contract or agreement between any public utility and any municipal corporation shall be valid unless filed with tHe commission at least thirty (30) days prior to its effective date.. .. 66 P.S. S 1351. In holding that provision to be directory rather than mandatory, the Court stated: Where, as here, construing the language as mandatory would so seriously impair the purpose of the statute as to amount to a defeat of that purpose, we must consider its provisions as directory. [citations omitted] When time and manner are not the essence of the thing required to be done, the statute will be regarded as directory and proceedings under it will be held valid, even though the command of the statute as to form and time has not been strictly obeyed. [citation omitted] While the word 'shall' is used in connection with the validity of the contract or agreement, it is not used in connection with the procedure to be employed in establishing such validity. In the latter regard, time is not of the essence. 192 Pa.Super. at 110-111, 159 A.2d at 232-233. Applying the reasoning of Alleqhenv to the case at bar, we are convinced that the directive as to the time of the election under section 91l3(a) should not be construed to be mandatory. The purpose of the instant statute is to raise revenue for the Commonwealth and to allow taxpayers a choice as to when certain assets will be taxed. If we were to construe the instant language as mandatory, it would not only deprive petitioner of her choice, it would also deprive the Commonwealth of current revenue with no guarantee that it would be replaced with future revenue. Since the election was made only nine months and seven days after the decedent's death, and since the Commonwealth can show no prejudice, we find that the election should be allowed. 6 '. ~ , ~, . . '1 . NO. 21-96-0197 ORPIIANS' COURT' pECREE NISI AND NOW, this / ~ day of SEPTEMBER, 1998, the action of the Board of Appeals is reversed and Petitioner shall be permitted to elect under section 9113(a) of the Inheritance Tax Act and to prepay inheritance tax with interest to November 17, 1996. Petitioner is directed to tender payment to the Department of Revenue within ten (10) days after the date this order becomes final. This order shall become final unless exceptions are filed hereto within ten (10) days. By the Court, Isl Edward E. Guido Edward E. Guido, J. Carl C. Risch, Esquire For the Petitioner Nicholas J. Lamberti, Esquire For the commonwealth Department of Revenue :sld 7 ._",-..........,;. -"'~'-- ,.-..~.-._-' ....-.~~.. . -'- " , ~ ~ cumberland county - Register Of Wills page 110627100698 ROW621 File No 1996-00197 Decedent NEIER THOMAS D 5/07/1998 5/13/1998 5/14/1998 6/11/1998 7/06/1998 7/17/1998 7/17/1998 9/21/1998 10/01/1998 PA File No 2196-00197 17 PENNSYLVANIA DEPARTMENT OF REVENUE'S RESPONSE TO ESTATE'S PETITION FOR REVIEW OF DECISION OF THE DEPARTMENT OF REVENUE. 18 ORDER OF COURT- SCHEDULING HEARING FOR JUNE 12 1998 JUDGE GUIDO 19 REPLY TO NEW MATTER 20 STIPULATION OF FACTS AND ORDER OF COURT 21 PETITIONER'S BRIEF IN SUPPORT OF PETITION FOR REVIEW OF DECISION OF THE DEPARTMENT OF REVENUE. 22 LETTER FOR DEPARTMENT OF REVENUE 23 PENNSYLVANIA DEPARTMENT OF REVENUE'S BRIEF IN SUPPORT OF ITS DETERMINATION THAT THE ESTATE'S 72 P.S. 9113(A) PRE-PAY ELECTION WAS UNTIMELY. 24 PETITION FOR REVIEW OF A DECISION BY THE PENNSYLVANIA DEPT OF REVENUE-OPINION AND DECREE NISI 25 INHERITANCE TAX PYMT ~ft~SON76~1~Dg~FFA~~LLI12~ ,RECEIPT - AA0296724 A TR'JE COP'!' FROM RECORD 'n T~tlmr.,~," :,":,a-r, II~W.'1tnto tot my nand U'.-'1lIlh~, ,I <': ' "" c:: ,\ ;,! C~.rll:'I,. PA nn lDtJ.. ( . _,_E9.ct.~ n3L Clerk of II\) Co ;UY.1 Court Cumoorlond COUl'Ity 2 ~ M IN REI ESTATE OF THOMAS D. NEIER, I IN TilE COURT OF COMMON PLEAS OF I CUMBERLAND COUNTY, PENNSYLVANIA I I I NO. 21-96-0197 ORPHANS' I I ORPHANS' COURT DIVISION DECEASED AND NOW, this ORDER OF COURT ~~,..J day of OCTOBER, 199B, the reasons for our Order of September 18, 1998, are fully set forth in the Opinion attached thereto. Therefore, no additional opinion is needed pursuant to Appellate Rule 1925. The Clerk of Orphans' Court is directed to forthwith transfer the record to the Commonwealth Court. Edward E. Guido, J. Ivo V. otto, III, Esquire For the Petitioner John D. Brenner, Jr., Esquire For the Department of Revenue Nicholas J. Lamberti, Esquire For the Department of Revenue :-)[~ b1 :0 G ,,' 'Un t-; ;~ C:~ ,,:.1 -< t-.J vJ " .-. C IBld 152. flJ ~1Ui\~~o1V"ftt"N-' .." ._..r- ,.,;,..;..;........7.',..;. .,_.r...."....-,.." IN THE COMMONWEALTH COURT OF ~ENNSYLVANIA NOTICE OF DOCKETING APPEAL Docket No: 2827 C.D. 1998 Filed Date: 10/19/98 Re: DEPT OF REVENUE v. ESTATE OF THOMAS NEIER Lower Court No.: 21-96-0197 A Notice of Appeal, a copy of which is enclosed, from an order of your court has been docketed in the Commonwealth Court of Pennsylvania. The docket number in the Commonwealth Court is endorsed on this notice. The Commonwealth Court docket number must be on all correspondence and documents filed with the Court. Under Chapter 19 of the Pennsylvania Rules of Appellate Procedure, the Notice of Appeal has the effect of directing the Court to transmit the certified record in the matter to the Prothonotary of the Commonwealth Court. The complete record, including the opinion of the trial judge, should be forwarded to the Commonwealth Court within forty (40) days of the date of filing of the Notice of Appeal. Do not transmit a partial record. ~a. R.A.P. 1921 to 1933 provides the standards for preparation, certification and transmission of the record. The address to which the Court is to transmit the record is set forth on page 2 of this notice. NOTICE TO COUNSEL A copy of this notice is being sent to all parties or counsel indicated on the proof of service accompanying the Notice of Appeal. The appearance of all counsel has been entered on the record in the Commonwealth Court. Counsel has thirty (30) days from the date of filing of the Notice of Appeal to file a praecipe to withdraw their appearance pursuant to Pa. R.A.P. 907(b). Appellant or Appellant'S attorney should review the record of the trial court, in order to insure that it is complete, prior to certification to this Court. (Note: A copy of the Zoning Ordinance must accompany records in Zoning Appeal cases) . The addresses to which you are to transmit documents to this Court are set forth on ~age 2 of this Notice. If you have special needs, please contact this court in writing as soon as possible. Lower Court Judge: Honorable Edward E. Guido Attorney: John D. Brenner Jr. Attorney: Carl C. Risch Attorney: Nicholas J. Lamberti Notices Exit: 10/26/98 ProthonotarY A " ," IN THE COURT OF COMMO~{ rf{ '7 L!.>> /f'?' /' OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION NO. 21JJre0197 ESTATE OF THOMAS D. NEIER, DECEASED APPELLATE DOCKET NO. NOTICE OF APPEAL Notice is hereby given that the Commonwealth of Pennsylvania, Department of Revenue, through its Office of Chief Counsel and by its Assistant Counsel, John D. Brenner, Jr., hereby appeals to the Commonwealth Court of Pennsylvania from the order entered in this matter on the 18th day of September, 1998, attached hereto as Exhibit 1. This Order has been entered in the docket as evidenced by the attached copy of the docket entry, attached hereto as Exhibit 2. A ml.~;: CCFV Fr-;O\' RSCO:':O I T 11-....... .;.......1 I"......'.,..,.. ,..... ',",h;!l n as 1"10 . . ' . 'I' '0 .... "', and 11'.,;. qTH o 'I? n D. Brenner, Jr. ' ssistant Counsel PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Telephone: (717) 787-1382 Attorney I.D. No. 77942 Address ~ vritten communLcatLons to: Commonwealth Court ot Pennsylvania P.O. BoX' 11730 Rarrisburg, PA 17L08 Filings ma1. be made in pe~son at the tollowing address (except on saturdays, 'sundays 4l\d legal Holidays observed by PeMsylv4l\ia courts) be~Je.n 9:00 A.H. and 4:00 P.M. Office of the Chie~ clerk Com=onwealth court o~ pennsylvania Room 624 sixth Floor South Office Building Harrisburg, PA 17L20 (717) 255-1650 Pleadings and similar papers (but not paperbooks or certified records) may also be ~iled ~ De~son ~ at: commonwealth Court o~ pennsylvania Filing o~~ice . suite 990 ~he Widener Building One South Pe= squa:e philadelphia, PA 19107 (215) 560-5742 '1'l:e l:ct.::s o~ the :h.i.ladelph.i..~ FllL::.g o~~ica a.:e 9 :ao A..M. to 4:00 P.K. ander Pa. R.A.P. 3702, writs or otaer process issuing out o~ the commonwealth Court shall exit 01'".11' ~rol11 the Harrisburg o~~ice and shall be returnable thereto. .. REVXSED APRIL ZI, lIt, FILrKa DOCOHP.HTS - COPIES ~ FEES ORIGI~ ANn OK2 cOP~ Motion for Extension (1st - by Letter) 2nd Extension (By Motion) 3rd and After (By Motion) Prallcipes Motion to Oismiss/Q~~sh Motion for Supersedeas Dllsiqnation of Contents of a Reproduced Reccrd (along with Statement of Issues) Petition to Set Aside Nomination Petition Notice or Entry of Appearance (w/Cert. of Service) petition for Review (Original JuriSdiction) petition tor Review (Appellate Jurisdiction) petition tor Permission to Appeal Petition for Review/Appeal (Nunc 'Pro Tunc) 1311(b) Petition for Review Petitiof'. tor Reconsideration for Single Judge Reconsideration/Reargument (Nunc Pro Tunc) Petition to Withdraw Representation (w/Certificate of Service , Proposed Order) Discontinuance of Action Up to Arqument - By Praecipe After Argument - By Petition Continuance Stipulations Permission to Submit Arg. via Briefs Motion to Stay Motion to Enforce a Court Order Answer In or Reply To New Matter (Submit New Info.) Status Report Finding of Fact Summary Judqment Notice of Appeal to Supreme CoUrt Notice:of Intervention m $LO $25 --- $]5 5]5 555 555 $55 555 $15 $15 --- $15 ORIG~ ANn ~O COPIES Petitions for Review (ONLY Finance and Revenue) $55 ORIG~ AND TRREE COPIES Motion .~or: (Summary Judgment, JUdgment on the Pleadings, Summary Relief) preliminary Objections EIGHT COPIES Reproduced Record ORlG~ ~ prPTEEN coprES AppLication for Rear~ment or Reconsid. (En Bane) Answer to Application for Reargument Motion to Publish Opinion 5L5 ORIGI~L ~ FOURTEEN COPIES Briefs (Need to be BOUND ON LEFT SIDE) If stapled, staples must be covered . . .. . NOTICE The Commonwealth Court wiLL ~AX copies of all orders and opLnions in a qiv8n case to counsel upon written request and the payment of a SSO.OO s~rvice charqe per case. . If you wish to avail yourself to this service, please complete and return the information below and attach a check made payable to the Commonwealth Court of Pennsylvania in the amount of SSO.OO. BE SURE TO INCLUDE TH:: DOCKET NUMaER OE' THZ CASE. I desire to have all orders and opinions in the below captioned case faxed to me: Name Docket Number E'ax . Caption Siqnature IN THE COMMONWEALTH COURT OF PENNSYLVANIA ESTATE OF THOMAS D. NEIER, DECEASED DEPARMENT OF REVENUE, Appellant No. 2B27 C.D. 199B NOTICE OF DISCONTINUANCE This is to notify you that the above-captioned matter has been withdrawn discontinued and ended. DATE: February 17, 1999 TRIAL COURT NO: 21-96-0197 et?r~ DEPUTY PROTHONOTAKX/CHIEF CLER~ CERTIFIED FROM THE RECORD AND ORDER EXIT F : S 1 7 1999 (?rt tI~ ) Deputy Prothonotary - Chief Clerk '.:1C"") r-: f7-' \!,i :;.. ~ ._? .).;.".l ., ::; ..,., ~ .... \0 -0 -' \ :, o . PAYJENT I DetKh the top portion of tt11t Notlc. WId IUbIllt tilth WOU,. "YMnt ... ,lyMtl. to the MM IInd Ilddnll printed on the rlWrll ,lct.. If RESIDOfT Dl:ttlJ[HT Ak. ~ or .ntv orde,. p'vaGl, tal REGISTER OF WILLS, AGENT. If 1Ol-IIESlllEMT Ilt:CEIlEHT ..... ....... or __v ordor ....... tOI CClltllClHWEAL TH OF PENNSYLVANIA. R[flICD (ClUI .. refund of . tl. credit, Mhlch .... not r......tect on the Tax .Iturn, "Y be n.,.,tH by c-..llUng ., "a"llcatlon for Rlfund of Penn.,lv.nl. Inherlt~. WId Eltat' rlX. (REV.1S.S), Appllc,tlon. Ire ...Il~l. It the OfficI of the R..l,t,r of Willi, enr of the Z3 Revenue DI.trlct Offlcet or fr~ the o.p.rt-.nt", Z4-hour Intwlrl", ..rvlce nu.berl for for.. orderlngl In Penn.,lv.nl, 1.laO.S6Z-ZaSa, out.lde Pennaylv.nl, IInd within loclt Herrlsbur. .r.. (717) 7.7-a094, TOOl (717) 71Z-ZZSZ ("-erl"l r.,.lred onlv'. REPlY TOI Due.tlon. repnl1ng .rrors cont,lned on thl. notlc. should be eddr.... tal p, o.p.rn..t of Rev..., Iu..... of Indlvlo..l Tb", ATTNI Po,t ..........t Revl... Unit, Dept. 210601, Harrhbur., Pi 17121-0601,"" nl7J 717'"6505. DISCOUNTI If M1 tax due it ,.Id within thr.. (5) cIIMd1r IIOnth. .ftlr tt. ~t'. ..th, . fin percent (n) dllcount of U. tu p.ld Is IUowd. POW.TVI n. In tax --.a.tv non-Plrtlclpltlon penalt)' Is c~tlcl on tM tat.l a' tM bx and Intlr..t ......ed, and not paid tMforl J....ry II, 1996, tM flnt d.)' .ft.r the and of thli tax __.t)' Plrlad. INTDUiTI Int.r..t 11 chlr", bqlml,. ..Ith flnt day of deUnql*Mly, or nine (,) Mlnth. and OM (t) day 'rOIl the dltl of dIIIth, to thrI dlt. af PIYMr\t. Tu.. which bee-. delinquent be'ara J.....ry 1, l,IZ bAr Intar..t .t the r.t. of ,he (0) percent pe" ....... c.lcu1ated at a diU)' "at. of .DDIlM. AU tu.. tlhlch bec_ dell.,.,...t on and ,ft." Janua"y 1, 1'12 ..Ill bIe" Int.r..t ,t . rat. which ..Ill va"y 'rOl c.landl" year to calenda" )'Ier ..Ith thlt r.ta ~ed b)' thrI PA Dap.rtaent of Revenue. ThI ."llcebl, Int.",.t r.t.. '0" 1,IZ through 1"1 ''''1 V.." Int."..t R.ta Dell)' Int.r..t Fecto" Onr Inter..t Rat, o.lly Int.ra.t Fecto" ItI2 ZDX .000541 1917 n .0IOZU 1'" IU .10041' 1'11-1"1 UX .IOOJDI 1'" IIX .DDOSOl I"Z n .DD0247 1911 lU .0IOS16 ."S-I994 7X .IODltz It.. lOX .001274 ."1-1'" n .00OZ47 --In,."..t 1. cllculatlcl 'I follow.. IIITEREIlT . IALANCE OF TAX UllPAID X WUKlER OF DAYI OELINQUEKT X DAILY INTEREST FACTOR --An)' Notice l..ued ,ft." the tu bee... dell~t "Ill raflect ... Int.n" c.lcuhUon to flft..,. US) dIy. tM)'ond the dlt. 0' the .....lNnt. If ,1)'Mnt it .... 1ft." the Int.r..t COlPUtlUon ata thown on thrI Notlc., Iddltlonel lnt.r..t ~.t be calcullted. . I~ )k7- 3; COMMONWIALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT BUREAU 0' INDIVIDUAL TAXES JNHlAJ1AHCl 'AX DIVISION DOT. ,...11 HARRJIIURG, Pi .711.."'. CARL C. RISCH,ESQ MARTSON ETAL 10 E HIGH ST CARLISLE DATE ESTATE OF DATE OF DIATH FILE NUNDER COUNTY ACN 03-16-1999 NEIER 02-20-1996 21 96-0197 CUMBERLAND 101 ~t R..lttlld \" ~jlA' 17013 '* "'.11.... '" I".tll THOMAS D MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 HOTEl To Inaura p~r credit to your acoount, aublllt the upper portion of this fOMl with your tax paYMl\t. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiE'y:isij'j'-Eir-Aj:p-ioij':97r----.-.-iiitiERYfAtiCi-;'iix-ii'EcORD-AiiJus;,'ifiHj--..----------------------------- ESTATE OF NEIER THOMAS D FILE NO. 21 96-0197 ACN 1 Dl ADJUSTltENT BASEO 0111 VALUE OF ESTATEI 1. Roal E.tat. ISchedul. Al 2. Stock. and Bond. (Schedula BI S. Clo..l~ Hald Stock/Partnership Int.r..t ISchedul. CI 4. IIort_a/Not.. Rec.ivabl. ISchedula 01 5. caah/Bank Oapo.lt./Ki.c. P.r.anal Propert~ ISch.dula EI 6. Jointl~ OWned Propart~ ISchedul. FI 7. Tron.far. ISchedula GI B. Total A...t. DEDUCTIONS AND EXEMPTIONS I ADMINISTRATIVE CORRECTION III 121 151 141 (51 16l (7) .00 261. 000.43 .00 .00 59.463.11 .00 .00 IBI 9. Funer81 EXPen.../A~lnl.tr.tlY. Coatal "1&",,11_. Expert... ISchedul. HI Oabt./Hort_ Liabilitl../Lion. ISchedul. II Total DlIductlon. Net Value of Tax R.tum Charltabl./Gov.~t.l Bequest.; Non-.lect.d 9113 Trust. Hat Val... of E.tat. Subject to Tax 10. 11. 12. 15. 14. TAXI 15. ~t of Line 14 at Spou..l rat. 16. ~t of Line 14 taxable at Lineal/Cia" A rat. 17. Aaount of Line 14 taxabla at Collataral/Cla.. Brat. lB. Principal Tax Due TAX CREDITS I PAYHENT OATE 191 1101 26.497.00 .00 1111 1121 1151 1141 (Schadul. JI (151 1l6l 1171 170.915.98X.00- 123.050.56 X. 06- .00 X.15- IlBI RECEIPT NUIlBER DISCOUNT 1.1 INTEREST/PEN PAID (-I AItIlUHT PAID 11-27-1996 03-23-1998 10-01-1998 03-15-1999 AA146990 REFUND AA296724 WRITEOFF 12.77- .00 1. 23- .00 7,397.03 7,397.03- 7,397.03 349.51 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE DATE 03-16-1999 320.463.54 26.497.00 293.966.54 .00 293.966.54 .00 7.383.03 .00 7.383.03 7 383.03 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE I IF TOTAL DUE IS LESS THAN n. HO PAYHEHT IS RElIUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FORK FOR INSTRUCTIONS.I . /),r~~.3 IUREAU Of JNDJVlDUAL TAMES IIHIlITAHCt: lAll DIVIIlIll "'1. '....I HAIIIIIUAG, PA 17Il.a"I. COMMONWEALTH OF PlNNSYLVANIA DlPARTMlNT OF RlVlNUl INHERITANCE TAX STATEMENT OF ACCOUNT *' .'.UII (I '" IU,'" 03-22-1999 NEIER 02-20-1996 21 96-0197 CUMBERLAND 101 A___t RMlttecl THOMAS D i. DAT! lSTAT! OF DAT! OF DEATH FILl NUKBlR COUNTY ACN l;1 CL'PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TOI DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 03-16-1999 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 IIOTE' To In...''' proper cNICIlt to your -"count, lubIIlt the upper portion of thh fo", wlth your tu p._t. PAYMENTS (TAX CREDITS), PAYMENT DATE 11-27-1996 03-23-1998 10-01-1998 03-15-1999 RECEIPT NUMBER AA146990 REFUND AA2967Z4 WRITEOFF DISCOUNT (+) INTEREST/PEN PAID (-) 12.77- .00 1. 23- .00 0(, . CARL c. RISCH,ESQ MARTSON ETAL 10 E HIGH ST CARLISLE CUT ALONG THIS LINl ... RETAIN LOWER PORTION FOR YOUR RECORDS .. iiiv:iijiij-iX-AFP-liii:i7T-----iiilii-iNHiiiiTAiici-;:AX-STAiEiiE'ti;:-OF-rcciiuiii--iiiii--------------------- ESTAT! OF NEIER THOMAS D FILE NO.21 96-0197 ACN 101 DATE 03-22-1999 THJS STATEMENT IS PROVIDED TO ADVJSE Of THE CURRENT STATUS Of THE STATED ACN IN THE IWIED ESTATE. S_ BELON IS A SUlllARY Of THE PRJNCIPAL TAl( DUE, APPLICATION Of ALL PA'lNENTS, THE CURRENT BALANCE, AND, If APPLICABLE, A PROJECTED JNTEREST FJGURE. PRINCIPAL TAX DUEL 7 ,383.03 AMOUNT PAID 7,397.03 7,397.03- 7,397.03 349.51 7,383.03 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE I If PAID AfTER THJS DATE, SEE REVERSE SJDE FOR CALCULATJON OF ADDJTIONAL INTEREST. I If TOTAL DUE IS LESS THAN tl, 110 PA'lNENT IS REQlJJRED. IF TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI, VDU NAV BE DUE A REFlRlD. SEE REVERSE SIDE Of THIS FORN FOR INSTRUCTIONS. .00 .00 .00 PAY1lDIT' 00_ tho toP portion of thlo Hatlco .... .....It _Ith .our ...-t - .....1. to tho ..- .... oddr." pr lnted on the rewr.. .1~. ._ 11 RESIDDIT IlECEDEIfT .... ....... or ...... ordor .....10 to. REgISTER OF WILLS. AgENT. .. 11 .....RESIDDIT IlECEDEIfT .... ....... or ...... .rdor .....10 to. ClIl1IIOHllEALTH OF PENHSYLVAIlIA. _ ItIlll A ..f\lnlI of . tox cr..tIt, ""Ich ... not r.......... on tho to. R.turn, ... bo r......t... b. _I.tlno .. ....lIcotlon for Rof\lnll of _..1_1. I....rlt-- .... Est.t. t"- lREV.,,"I. ...lIcotlon.... ...U..I. .t tho Offloo of tho ROII.t.r of Will., ... of tho Z3 R.v.... Ol.trlot Offlo.. .r froo tho Oopor....t'. to..... .....rlno ....Ico nuobOr. for f.... ordorlno' In _..lv..l. 1-...-36X.'.S.. out.ldo _..I_I. .... _Ithln locol 110"1...... .... 17111 787-..... TU'. (717) 77X.X25X lHoarlno l..oIr'" onl.). Rtl'LT to. .....tlon. r_rdlno .".n contolnod on thlo notlc. .....Id bo oddr...... t.. PA 1loP......t .f R......... lur_ of Individual t...., AttH. ...t .........t R.vl" unit. IloPt. X....I. IIorrllbUrO... 17IX.....I...... (717) 717..6505. Dl$COUKTl 11 ... tox duO I. ..Id _Ithln thr.. IS) c.londor ....th. .ft.. tho _t'. _tho . flv' porcont 1511 dl.._t of the tax ~ld 1. allowed. Tho 151 tox .....ty non....tlcl..tlon .....Ity 10 _t... on tho t.tol .f tho t.. and Int....t .......... .... not pold bof." JonuoI'1/ II, 1996. tho fI..t do. .ftor tho and .f thO tox .....ty porlod. PENALTY' IKJE]lEST' Int.r..t I. chOrood boOlnnlno _Ith flr.t do. .f doll"""" .r nino 191 ....th. .... ana II) do. froo tho dot. .f _th, t. tho doto of ...-t. t.... ""Ich boC_ doll_t bofo" _rY I, I'.' bo.. Int....t .t tho ..t. of .10 IIXl por_t por ...... colcul.t... .t . doU. ..to of .000164. .U t.... ""Ich - doll_t on .... .ft.. '*"'"'" I, 1.12 _Ul _r Int....t .t . ..to ""Ich _111 vorl froo c.l.....r ...r t. col.....r _r _Ith thot ..to ............. by tho PlIloP.._t of R....... tho _"cobl. Int....t ..to. f.r 191X throuoh 1999 .m V..t tnt.rast bte DallV Int.r..t Factor y..r tnter..t Rat. Oalb tnt.r..t FlICtor 1,It 20X .00054& 1911-1991 IIX .000501 1915 IIX .000U8 199X 9X .OOOZu 1.14 l1X .000501 1995-1994 7lC .000191 1915 15% .00OS56 1995.1998 9X .000Z..7 1.16 lOX .001274 1999 7lC .IDOl'Z 19.7 'X .000%47 ".Int.r..t I, calculated a. follOWS' IJlTEREST . BAWCE OF TAX UllPAID X KUKBER OF DAYS DELIllQUEHT X DAlLY IJlTEREST FACTOR 'I' ~.'i ,. :'>~ . .i,il "1 ~:J \ ',-'i "i I -~ ! j ~:~ 1 ,., I T '. I !:;' I , _.My Hatloo I....... .ft.. tho tox _. ...1I_t _111 .."..t on Intor..t colcul.tlon t. fllt_ US) dol' bo..... tho dot. of tho .........t. If ...-t 10 _ .ftor tho Intor..t c_totlon dot. - on tho Hotl~, .ddltl~l Int.r..t .u.t be celculet.d. , . IN RE: ESTATE OF THOMAS D. NEIER. DECEASED : IN TIlE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY. PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-96-0197 PETITION FOR APPOINTMENT OF SUBSTITUTED TRUSTEE IN ACCORDANCE WITH 20 Pa.C.S. ~7101 TO THE HONORABLE, TIlE JUDGES OF SAID COURT: The Petition ofKAlllERINE 1'. NEIER. by her attorney, Wayne F. Shade, ...... .;:J E. r. II " II 80 ~ .~~ 'squlre. respeehU y represents, as.O ows: : jJ '- .. . ':-) .~J(J $ .'.:~ (:,_ ,,'J I ."" I "'., . .,;:?' N C) ........... ';""-)(J , 'I.) Petitioner KATHERINE P. NEIER. who resides at I LOngSd(jiwa~arlisl~~ :"::J -oi .. ,'"l ? 0 '"I Cumberland County, P'~nnsylvania 17013, is an adult individual and the su~ing spouse of Thomas D. Neier. 2. Petitioner KATHRYN N. MILLER, who resides at 450 McClures Gap Road, Carlisle, Cumberland County. Pennsylvania 17013, is an adult individual and the daughter ofthe late Thomas D. Neier and Petitioner Katherine P. Neier. 3. Petitioner THOMAS D. NEIER, JR., who resides at 790 Christine Drive, Palo Alto. California 94303, is an adult individual and the son ofthe late Thomas D. Neier and WAVNEF,SllAllE AlI<Mncy 111~w Petitioner Katherine P. Neier. 'lW(StllumrrctSUcct C.rlisle.I'(nM)h.nia 17tl1l . , $442.400 as detailed in a statemenllhereofwhieh is llUllehed hereto llS Exhibit "U" and incorporalcd herein by reference llS though fully set forth, 9. The corpus of th.: Trust is in the euslody of John W. Carbllugh. a professional invcstment adviser with a representative of Raymond James Financial Services. Inc.. 19 Brookwood Avcnue. Suite 103. Carlisle. Cumberland County. Pennsylvania 17013. /0. The other assets ofPelitioner Katherine P. Neier arc sullicienlly substantial that she has had no necd to receive either the income or any portion of the principal of the Trust, so there have ne\er been any distributions of principal and no distributions of income other than for the payment of income taxes from the Trust. II. Because the corpus of the Trust has been managed by a professional investment adviser and because there have been no distributions. the role of the Trustee has been limited to that of signing fiduciary income tax returns and paying any income tax due. 12. M. Eugene Milkr never charged any lees to the Trust lor his services as Trustee. 13. WAYNE F, SIlAIlE Allomn-IIIA'" 5J West Po"mrm Sll'fd Carlidc.I'cnM)'hlnil 1701l M. Eugene Milkr died on December 14.2005. -3- . , 14. Designation ofa corporute substituted Trustee would require the payment of thousands of dollars pel' year in fees. 15, All beneficiaries of the Trust join herein for the purpose of requesting that your Honorable Court designate LESLIE K. THUMMA, who resides at 15121nvemess Drive, Meehanicsburg, Cumb,.rland County, Pennsylvania 17050, and who is a daughter of Petitioner Kathryn N. Miller, as substituted Trustee without payment of compensation to the SIJb~ijtuted Trustee and without the requirement of posting of security. WHEREFORE, Petitioners respectfully request that your Honoruble Court designate LESLIE K. THUMMA as substituted Trustee without payment of compensation to the suhstituted Trustee and without the requirement of posting of security . Respectfully submitted, ,tO~ k~ Wayne F. Shade, Esquire Supreme Court No. 15712 53 West Pomfret Street Carlisle, Pennsylvania 17013 Telephone: 717-243-0220 WAYNE F, SIlADE Auomc)' .,IAW '3 Wesll'omrm SUfd t:arlille, l'cnn!l)I~.ni. 11111) Attorney for Petitioners -4- IN RE: ESTATE OF TI-IOMAS D, NEIER, DECEASED : IN TIlE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-96-0197 ACCEPTANCE OF OFFICE OF TRUSTEE Upon issuance of a Decree designating me as substituted Trustee, I accept the office of Trustee under the Trust created in Item Four ofthe Last Will nnd Testament of my grandfather, Thomas fJ. Neier, Deceased, dated February 21, 1992, without payment of compensation as sub,tituted Trustee. Date: May 22, 2006 hu WAVNI:F.SIIAIlI: AlIORq' a.taw 53 West I'omfret SU'" Carlislc.l'tnnl)h--anla IlOll Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO If my said wife, KATHERINE P. NEIER, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said wife, KATHERINE P. NEIER, absolutely. If my said wife does not so survive me, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my children, KATHRYN N. MILLER and THOMAS O. NEIER, JR. ITEM THREE In the event my said wife, KATHERINE P. NEIER, shall disclaim all or any portion of any devise or bequest made to her under the foregoing ITEM TWO, then the amoun~ otherwise payable shall be held by my Trustee under ITEM FOUR hereof. For purposes of the Trust page 1 of 8 pages 'YI:.\\. T.O.N. Co" " RESIDUARY AND DISCLAIMER TRUST My Trustee shall hold the assets received under ITEM THREE hereof, if any, for the following purposes: (a) To pay the net income, at least quarter-annually, to my wife, KATHERINE P. NEIER, for life. In addition, the Trustee in its sole discretion, may invade the principal of the Trust for the proper and adequate support of my wife, KATHERINE P. NEIER. (b) The Trustee shall pay to my wife, KATHERINE P. NEIER, annually, such sum from the principal of the Trust as she may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. (c) Upon the death of my wife, KATHERINE P. NEIER, my Trustee shall distribute the principal and any accumulated income of the Trust, in equal shares, to my [children, KATHRYN N. MILLER and THOMAS D. NEIER, JR. ITEM FIVE POWERS OF EXECUTOR AND TRUSTEE :f. iL" :1 .1 , ~ In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustee and their ~.. Page 2 of 6 Pages ~ T.D.N. . "1'"",'.,, .... , ..,,~r havu \;h~ following disCl:etional:Y powers property' held by thom which powers shall be order of any court and shall exist until final distribution I (a) To rota in any property of any naturo received by them for whatever period they shall deem advisable; (b) To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; (c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, eVen for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the prbvisions of any trust hereunder; (e) To borl;oW money, including the right to borrow money from any bank and to mortgage or pledge any aE:set of the estate as security; (f) To assume continuance of the status of any beneficiary page 3 of B Pages 't1:\... T.O.N. c -, . __'__~ _~'_. __~__._e_ ,--..-...... . .-....-. ./...'.....!t"~<.~':-'~~......._,..._....."._--,.._...," ""'......,~,' <of......... claims; To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; (n) To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; (0) In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; (3) To a person having custody of such beneficiary for the page 5 of B Pages '\-\.'"\1 T.D.N. . , ,"~ ....'_. ....;".'.:' .......c..." ......... :~".-~. .'r":~" ",',-;'H"/ "r"" _~,.r",..", , ,.' . ,.--.~.... ,....,......~. - ,',................~,...,....,~ benefit of such b6~aficiary; (4) By the fiduciary,(ies) hereunder using such amounts directly to the benefit of such beneficiary. E\ridence of the application or payment of an amount in such a m4nner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This P~ragraph shall be applicable to payments of income as well as Ptincipal. (p) To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of m}> Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any SUch interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or tOrts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illness, accident, minority or othel~~ise, my Trustee may apply either income or principal for the support and welfare of SUch beneficiary directly or to the person who has the care and Page 6 of B pages ~ T.D.N. COMMONWBAL'I'/1 01-' prmNSYINANIA ss. COUNTY OF CUMUERLAND I, 'l'homas D. Neier,. '1'estatoI:, whoso name is signed to the attached or forego.lng instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last WillI that I signed it willinglYI and that I signed it as my free and voluntary act for the purposes therein expressed. _..\ en... n, (i). o...W... Thomas D. Neier Sworn or affirmed to and pcknowled~yd before me by Thomas D. Neier, the Testator, this ;)l<)1 day of J;.t..lUl <l..u/, 1992. \.:AI J , ..11 L' ~~'-~~~il~-' c,. c.... (M I) ) tlcA:Jla~P\dO : SS. ~V/'1Sl!f~cw-ti COUNTY OF CUMBERLAND ) ~,~~[)oC.-23.1995 \~e, Tyo V. OU:O .J.7J: Cl.f')C.l..J3 o.r6n rf.~ i:., 5le.e/ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last WillI that the Testator signed willingly and that the Testator executed it as his free and voluntary act for the purposes therein expressed I that each of us, in the hearing and sigot of the Testator, signed the Will as witnesses I and that to the bost of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue infhumce. COMMONWEALTH OF PENNSYLVANIA Sworn ,Xcl.:r..a ,\"l.~/_ ' or affirmed to and subscribed before me 1992. ~~4.,~t"lft 1.1. I.. t...:r ,) -- I I I !. i page 8 of 8 t: ~1aISea1 P ag . s IQnt)edv E. 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UitP ~ ... .. ! ~ ~ ~~ ~ ~ ~ .s I f'! 1 . lit ti' Ilh I ~ ~ ~ ~~ ~ ~ ~ i- ~ ~~~~~'$ ~ ~ 5 ut lHi l ~ .. "l .. HfHh ! .. . i ~ ~ ~~ ~ ... ... .!I) .. 15 i o .. O~ ... ~ ::i ~ jlj iih ~ a ~ ~~ ~ a ~ ~ ~l J -! ~ "! ~ ... ~ "l ! ~ i III 1~li ~. .. co ::; ~ Ii ~ q ~~ $ en h iii "; ,.. 0 00 o 'i' Ii .. .. ~~ ... j:j ~ q "'l ~ 1lI I... lil ~ ... ~ ,.: ~ ::! , '" jP ~ ~q ~ ~ .!I~ B ~ ill ii{J I:! ' i ~ ~ ~~ ~ 8 ~ Ih !1;1 ~ ~ .. .. I- ; ~ ~ ~~ I I i "II i 11 ] 1 II t ~ .~l ill~ c3 ... II J)t1 l j I i~ ~ ~ ~ S;!tiljl g h~ g JIU!ln !; ~ Y.l ~f5~ ~ ~ ~ I ~ Q~~ ~ ~ I Ii lhil i ~~~~-~~;i~ ~~~ 1 "S" l! l' II!" " 1 I · i inhilblnU ~ .I s-j J 1; lh 11t-- it nn~Hl I ~ \!! ~ N l:j l:j ~ ' . . . . .--- RECEIVED JUN U 2 LUU6 IN RE: ESTATE OF THOMAS D. NEIER. DECEASED : IN TilE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY. PENNSYLVANIA : ORI'IIANS' COURT DIVISION : NO. 21-96-0197 ORDER OF COURT AND NOW. thi~ 't. rt, day of" ;:r~t' . 20116. upon consideration of" the withinl'ctition and uponl1lotion of" Waync F, Shade. Esquirc. attorney f"or Petitioners. Lcslie K, Thumma is designatcd as suhstitutcd Trustec. without paymcnt of"compcnsati'l1land without thc rcquircment ror security. lilr thc Trust crcatcd under Item Four of"the Last Will and Testamcnt of"Thol1las D. Ncier. Deceased, By the Court, .J J W A \'NI' r. SIIAIJI' 1\11111(\(\ all..l" ~J \\'l,:'\II'lImftt't SUm ('.lh\lc.I'cnn\\hllhlil l1un 27 'i I ,.., ,~_ "'r' r'n' 'y . I ;;.' 1.. 1,111 Jl.lolL . J.<._ J '" _ I~:, .\-_'--1 J. '~~>";r.. ~.........,.,~...."". _....-.____.....-..,.;-....;U~"~:-::..,,-~"".':~i:t.~rS~..::- RECEIVED JUN U 2 2006 IN RE: ESTATE OF THOMAS D. NEIER. DECEASED : IN TIlE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY. PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-96-0197 ORDER OF COURT AND NOW, thi~ ~ day of . 2006. upon J'" 1:1" consideration of the within Petition and upon motion of Wayne F. Shade, Esquire. attorney for Petitioners. Leslie K. Thumma is designated as substituted Trustee. without payment ofeompensati,m and without the requirement for security. for the Trust created under Item Four of the Last Will and Testament ofThomas D. Neier, Deceased. By the Court, ,.. " , ...'..1 ,:\J .-.;::1 u W A VNE F, SIlAUE ^lInt~..I..~ " Wnt I'oml'rtt Sltt'C'l l'"h\lc,l'ct1n,)I~.nl' 17111) 'ZZ:IH!V G-UlrSLOZ ,. -'.. -. ::J 38i:S,) G~nj:~~./.:j:: J.