HomeMy WebLinkAbout96-00270
PETITION FOlt l'ItollATE 1111I1 GltANT OF LETTElts
1:',(,,,<, of EAIU, I.. B1tENNEI\IAN
III.", knilli'll II,\'
No.
To:
" ,021... Cfl4-:: 0?10
Regisler of Wilb lill' Ihe
County olTumherland in the
Commonweallh of Pennsylvania
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SlIci/II SI!L'/Iri(l' Nil, 171-2H-(,7'JI
Thc pctition ofthc undcrsigncd rcspcctlillly reprcscnts that:
Your pctitioncr(s), \\ ho is(arc) III ycars of agc or oldcr and thc Exccutors namcd inthc last will
ofthc ahovc dcccdcnt, datcd Octuhcr I~, 1993 and codicil(s) datcd Octuhcr 12. 199~.
Dcccdcnt was domicilcd at dClllh in Cumbcrland County. I'cnnsylvania, with his lastlillnil)' or
principal rcsidcncc 1Il321 West First Street.lluilin~ SIJrin~s. Sunth Middletun Tuwnship,
Dcccdcnt. thcn 93 ycars of agc, dicd March 1(,. 1996. at 700 Walnnt Bothlln Itoad, ClIrlisle.
Pennsylnlnia,
Exccpt as 1'(,lIows. dcccdcnl did nol marry. was not divorccd .lIld did not havc a child horn or
adoptcd aflcr cxccution ofthc will offcrcd li'r prohatc: was notlhc victim ofa killing and was ncvcr
adjudicatcd incompctcnt:
Dcccdcnt at dcath owncd propcrty with cstimatcd valucs as li,lIows:
(lfdomicilcd in I'a,) All pcrsonal propcrt)' $uncstimlllc~
(lfnot domicilcd in Pa.) I'crsonal propcrty inl'cnnsylvania $ </60, otJl,)
(lfnot domicilcd in Pa,) I'crsonal propcrty in County $
Valuc of rcal cstlllC in l'cnns)'lvania $ uncstimatcd
situatcd as follows: Monroc Township and Soulh Middlcton Township. Cumbcrland County
WHEREFORE. pctilioncr(s) rcspcctlillly rcqucst(s) thc prohatc ofthc last will and codicil(s)
prcscntcd hcrcwith and thc grant of Icttcrs testamentary thcrcon,
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Evclyn T, Brcnncman
311 Wcst 1st Strcct
Boiling Springs. I'A 17007
(717) 151l-3911l
Financial Trust Scrvices Company. limJJcrly
F.lrIl1crs Trust Compan)'
1'.0, Box 110
Carlislc,l'A 17013 (717) 1.jO-.j50.j
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OATil OF pEnSONAL ItEplmSENTATIVE
C0l\11\10NWEALTII OF I'ENNSYLV ANIA )
: SS.
COUNTY OF CUI\1HEnLAND )
Thc pClitioncr(s) ahovc-namcd s\\cm(s) or allirm(s) thatthc statcmcnt,s in thc lilrcgoing pctition
arc truc .lIld corrcct 10 thc hcst of thc knowlcdgc .lIld bclicf of pctitioncr(s) and that as pcrsonal
rcprcscnt.llivc(s) ofthc abovc dcccdcnt. pctitioncr(s) will wcll and truly administcr thc cstatc according
to law.
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Sworn 10 or amnncd and suhscrihcd
bcli,rc mc this day of
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MARY C.I LEWIS Rcglstcr
\lollh\1.\H 11_....11
IOlljIQJ-..11ll
LAST WILL AND TESTAMENT
I, EARL L. BRENNEMAN, of South Middlcton Township, Cumbcrland County,
Pcnnsylvania, bcing of sound and disposing mind and mcmory, do hcreby makc, publish and
dcclare this to bc my Last Will and Tcstamcnt. hcreby revoking any and all fonncr Wills or
Codicils by mc madc,
1.
I direct that all my just dcbts, funcral cxpcnscs. tcstamcntary cxpcnscs and all inhcritancc
taxcs (whcthcr such taxcs may bc payablc by my cstatc or by any rccipicnt of any propcrty) sball
be paid from my residuary cstatc as soon as practicablc aftcr my dcccasc and as part of thc
administration of my estatc, My Exccutor shall havc no duty or obligation to obtain
reimbursemcnt for any such lax so paid, cvcn though on procccds of insurance or othcr propcrty
not passing undcr this Will.
2,
I bequeath such items of my tangible personal propcrty as are specifically itcmized in a
list, if any, signed and dated by me at the cnd thereof, to the persons thereupon named to
receive such items. I give and bequeath all other tangible personal property unto my wife,
EVELYN T. BRENNEMAN.
3,
In the event that, at the timc of my death, I shall bc the sole owner of my fann in South
Middleton Township, the samc may be retaincd by my Exccutor for a period of two (2) years
after my death during which pcriod of time DANIEL WEAVER shall be givcn the opportunity
to purchase said fann at its market value as the samc ~hall have been cstablished for inheritance
tax purposes. Said purchase shall be on the tenns customarily governing such transactions.
4.
I devise and bequeath all the rest, residuc and remainder of m)' eslate unto FARMERS
TRUST COMPANY, Carlisle, Pennsylvania, to be added to and thereafter treated as a part of
that certain inter vivos tnlst heretofore this date created by mc, of which FARMERS TRUST
CXB
E,L.B.
Page I of 4 Pages
COMPANY is Tmstee, to have and to hold, in tmst. for the uses and purposes and subject to
the tenns and provisions thereof. including any alterations or amendments thereof, or any other
inter vivos tmst which may be hereafter substituted therefor,
5,
I nominate, constitute and appoint my wife, EVELYN T. BRENNEMAN, and
FARMERS TRUST COMPANY, Carlisle, Pennsylvania, as Executors of my estate. In the
event my said wife, EVELYN T, BRENNEMAN, shall be unable or unwilling to so serve, then
FARMERS TRUST COMPANY shall serve alone,
6,
I direct that my Executors shall not be required to file a bond to secure the faithful
perfonnance of their duties in any jurisdiction.
7.
I authorize and empower my personal representatives and Tmstee, in their sole and
absolute discretion, to purchase or otherwise acquire and retain any investments of which I die
seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer,
exchange, dispose of or grant options in reganlto any or all property of any kind fonning a part
of my estate for such temls and such prices as they may deem advisable; to borrow money for
any purposes connected with the protection and preservation of my estate; to mortgage or pledge
any real or personal property fonning a part of my estate or to join in or secure the partition of
same; to compromise any claims or demands of my estate against others or of others against my
estate; to make distribution in kind and to cause any share to be composed of cash, property or
undivided fractional shares in property different in kind from any other share; and to execute
and deliver sueh instnllnents as may be nccessary to carry out any of these powers.
IN WITNESS WHEREOF I have hereunto set my hand and seal this /4 H\ day of
Oc-/v/';e" ,1993,
{~~
Earl L. Brenneman
(SEAL)
SIGNED, SEALED, PUBUSHED 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
Page 2 of 4 Pages
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF CUMBERLAND
SS.
)
I, Earl L. Brenncman, Tcstator. whosc namc is signcd to thc attached or foregoing
instnllncnt, having bccn duly qualified according to law, do hcreby acknowlcdgc that I signcd
and cxccuted thc instnllncnt as my Ulst Will; that I signed it willingly; and that I signed it as
my free and voluntary act for thc purposcs thcrein cxpresscd,
r~~~
E.1rl L. Brenncman
Sworn or affinned to and acknowledged before mc by Earl L, Brenncman, thc Tcstator,
this 1'1'11. day of cOc-lc/'er, 1993,
(' .
.LJ 'l.I-1l .t...r
Notary Public
( /'7 )I.,.,-L..V
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Nct:11aJ SeJl
C<Yn,1() L f,lf"". NoW,' Public
r.l~':-:" r;.-:",. CumbcrLJ'1d Ccunty
r,~ ""j"":"':;f"IF,prf.:!;t.Li,'Z'.1ros
KT~Jli~j, r~li'ls;W~Assoaa!Jon 01 NJtar.t.~
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
Wc, 7:. yO V, t' flu ill.. C)_I\ c( J 1""11 c' ;: A, f, A-l:
the witnesses whose namcs are signed to thc attached or foregoing instrument, being duly
qualified according to law, do depose and say that we were present and saw Earl L, Brenneman,
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,
WJ~
Address Ie) E, H".-;/' Sf.
f'(if/I"'/C / r/1 17~/-I
~KL
Address
, ) I3wJ.
tl.j( ~LCS,. /11(.11 <; I
(',I Kl1 S L(. P,) t"Ie I g
1993.
Sworn or affinned to and subscribed before me this 1/1 of/! day of tL'(: Ii 1;'(;/,
<",
Notary Public
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N.:/,-,t",,11~31
Co","" L IJ.e" No'....~. Pubfc
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Pagc 4 of 4 Pages
Fi nancia(l:rus! COl11lXlI1Y
Services
TO: Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
CERTIFICATION OF NOTICE UNDER RULE S,6(a)
Name of Decedcnt: Earl L. Brcnneman
Datc of Death:
Will Numbcr:
To thc Rcgistcr:
March 16, 1996
2196-0270
I ccrtify that notice of bcncficial intcrcst requircd by Rulc S.6(a) of the Orphans' Court
Rulcs was scrvcd on or mailed to the following bcncficiarics of the abovc captioncd cstatc on
April S, 1996:
Evclyn T. Brcncman
321 Wcst First Strcct
Boiling Springs, PA 17007
Noticc has now bccn givcn to all persons entitlcd thcrcto undcr Rule S.6(a),
Date: April S, 1996
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Signaturc:~\\i \ 9 ~ll!\L..
Ja~ F, Burkc, Scnior Vicc Prcsident
and Trust Officcr
Financial Trust Services Company,
Succcssor to Farmers Trust Company
1',0. Box 220
Carli sic, PA 17013
(717) 243-3212
Capacity: Pcrsonal Rcprescntative
cc: Ivo V, Olto, Ill, Esquire
brllll't' TIt"1 . 1l1\ I,illll tll hnalKI;11 TIIl,t ('lIl\1p.llJ~
t \\\,..lllil!h Slh.'l'l. p.n ntl\ ~1f1 . ('"lIi"I~'. P,\ 17111.~
17171 ~-I.\. .\11~
IiI'" :Silllllnal B.lllk ;lIItl Tn'" CIl.
U W1',1 'JOlin SlIl''':l. 1'_0. llo\.'\I1I . Wil~lll...h\lfll. PA 171hX
171717h~ - Xlhl
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1.4 ~llrlh ~li1ill Slrl'l'l. 1'.0. Itn, (' . ('h;llHl~l..hlll}!.I',\ 1"i'~1I1
1717t ~h' .1}101
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1717, ~,p, SIHI)
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
PENNSYLVANIA ORPHANS' COURT DIVISION
No, 2196-0270
Estate of EARL L, BRENNEMAN, Deceased
Late of South Middleton Township
FIRST AND FINAL ACCOUNT OF
FINANCIAL TRUST SERVICES COMPANY
SUCCESSOR TO FARMERS TRUST COMPANY
AND EVELYN T. BRENNEMAN, CO-EXECUTORS
Date of Death:
Letters Granted:
First Complete Advertisement of Grant 01 Letters:
Account Stated to:
March 16, 1996
April 2, 1996
May 3, 1996
July 24,1998
SUMMARY & INDEX
Panes
PRINCIPAL
Receipts 2 $ 601,827.51
Net Gain on Conversions 3 4,600,31
Adjusted Balance S 606,427.82
Less Disbursements 3&4 (55,220.81 )
Balance before Distributions S 551,207.01
Distributions to Beneficiaries 4 (429,681.51)
Principal Balance Remaining S 121,525.50
INCOME
Receipts 5 $ 16,908,37
Less Disbursements 5 (747,33)
Balance before Distributions $ 16,161,04
Less Distributions to Beneficiaries 5 (15.925.29)
Income Balance Remaining 235,75
COMBINED BALANCE REMAINING S 121.761,25
COMPOSITION OF NET BALANCES
PrinclJlal
500 shares Allegheny Power System Inc.
2146 shares PNC Bank Corp.
Cash
Market Value
June 29. 1998 Account Value
S 14,406,50 S 14,406.25
119,103.00 62,770,50
44,348.75 44.348.75
S 177,858.25 S 121,525,50
Income
S 235,75 S 235.75
Cash
PRINCIPAL RECEIPTS
Inventorv Filed
Per Copy of Inventory Filed
S 599,091.82
Subsequent Receipts:
7/12/96
Ohio National Life Insurance Co. Proceeds
Polley #354192
2,735.69
2,735,69
Total Principal Receipts
S 601,827.51
-2-
PRINCIPAL CONVERSIONS INTO CASH
Gnln Loss
02103/97 228 shares Allegheny Power System Inc.
Proceeds 8,861.04
Inventoried at 6,569.25
291.79
04/07/97 408 shares Consumers Water Co.
Proceeds 6,690.97
Inventoried at 6,987,00
296.03
04/27/98 160 shares Cleveland Cliffs Inc,
Proceeds 8,785,70
inventoried at 7.200.00
1,585.70
04/27/98 80 shares Cliffs Drilling co,
Proceeds 4,087.86
Inventoried at 616.25
3,471.61
04/27/98 135 shares Giant Group Ltd.
Proceeds 755.97
Inventoried at 1.227.66
471,69
04/27/98 3 shares Morton industrial Group Inc.
Proceeds 57,74
Inventoried at 38.81
18.93
TOTALS $ 5,368.03 $ 767,72
Net Gain or (Loss) Transferred to Summary $ 4,600,31
PRINCIPAL DISBURSEMENTS
04/04/96 Paul J, Creeden. DPM
04/05/96 Presbyterian Homes, Inc.
Internal Revenue Service, tax due 1995 Form 1040
04/08/96 Cumberland Law Journal, advertising Letters Testamentary
04/09/96 Boyer & Ritter, preparation of 1995 Federal and State Income Tax Returns
04/10/96 Ewing Brothers Funeral Home
04/23/96 West American Insurance co., semi-annual premium
05/15/96 The Sentinel, advertising Letters Testamentary
OS/23/96 Interstate Garage Doors, Inc., balance due garage doors
06/28/96 Register of Wills, Short Certificate
07/03/96 Register of Wills. Short Certificates
07/12/96 Notary Fees
10/30/96 Steven W. Barrett Real Estate, real estate appraisal-York Road property
Steven W, Barrett Real Estate, real estate appraisal-321 W. First SI. property
Steven W, Barrett Real Estate, real estate appralsal-332 W, First SI. property
$
18,00
184.00
1,455,00
60,00
450.00
8.575.00
229,10
71.04
5.100.00
3,00
21.00
21.00
200.00
250,00
450.00
-3-
PRINCIPAL DISBURSEMENTS (conlinllodl
12/12/96 Roglslor of Wills, filing reo
12/19/96 Reglsler of Wills, additional probale fee
12/20/96 Martson, Deardorff, Williams & Olio, probale fee, Death Certificates,
Motor Vehicle transrers and UPS costs
05/02/97 Internal Revenue Service, tax due 1996 Form 1041
PA Department of Revenue, tax due 1996 PA41
12/10/97 Martson, Deardorff, Williams & Olio, Allorney Fee
12/31/97 Financial Trust Services Company-partial Co-Executor Fee
06/18/98 Fiduciary Income Tax
Evelyn Brenneman, Family Exemption
Reserved:
Miscellaneous Closing & Filing Costs
Financial Trust Services Company
TOTAL PRINCIPAL DISBURSEMENTS
PRINCIPAL DISTRIBUTIONS TO BENEFiCIARIES
Financial Trust Services Company Trust u/Agreement Earl L Brenneman:
25M par FFCB 7.03% 5-4-98
Accrued Interest 7.03% 5-4-98
50M par U.S. Treasury Notes 5,50% 9-30-97
Accrued Interest Note 5.50% 9-30-97
25M par U.S. Treasury Note 5.125% 2-28-98
Accrued Interest Note 5,125% 2-28-98
50M par U.S, Treasury Notes 5.125% 3-31-98
Accrued Interest Note 5.125% 3-31-98
25M par U.S. Treasury Note 4.75% 2-15-97
Accrued Interest Note 4.75% 2-15-97
50M par U.S. Treasury Note 7,25% 11-20-96
Accrued Interest Note 7.25% 11-20-96
50M par FHLB 5,845% 12-22-99
Accrued Interest 5.845 12-22-99
25M par U.S, Treasury Note 5.50% 2-28-99
Accrued Interest Note 5.50% 2-28-99
25M par U.S, Treasury Note 7.125% 9-30-99
Accrued Interest Note 7.125% 9-30-99 329822,76
Provident Fed Fund
Provident Temp Fund
TOTAL PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES
PRINCIPAL CAPITAL CHANGES
Cliffs Drillinn Co.
40 Shares Inventoried al
6/11/97 40 Shares Received on 2-1 solit
80 shares
4/27/98 80 Shares Sold
o
-4-
15.00
35.00
420.50
133.33
44.00
12,500.00
10,000.00
4.00
2,000.00
1,500,00
11,481.84
S 55,220.81
s
25,000.00
693.24
49,796,88
1,268,06
24,671,88
64.06
49,296.88
1,181.60
24,828.13
102,26
50,593,75
1,168,06
49,125,00
681.92
24,648.44
68,75
25,812.50
821.35
96,539.93
3,318.82
s
429,681,51
s
616.25
616.25
616.25
s
INCOME RECEIPTS
04/05/96 Interest, Farmers Trust Co., Checking Acc\. 11-98874
07/12/96 Ohio Nalional Lifo Insurance Co., Interest on Policy 354192
Dividends, Allegheny Powor System, Inc. 9/30/96 to 6/30/98
Dividends, Cleveland Clills, Inc. 9/10/96 to 3/2/98
Dividends, Consumer Water Co, 8/26/96 to 2/25/97
Dividends, PNC Bank Corp. 10/24/96 to 4/24/98
Interest, Temp. Fund 6/4/96 to 1/2/98
Interest, Fed. Fund 5/2/96 to 1/2/98
KeyPremler Prime Money Market Fund 1/2/98 to 7/1/98
$
35,74
42,72
2,214.56
416.00
489.60
7,189.10
109,87
5,019,37
1,391.41
TOTAL INCOME RECEIPTS
$ 16,908,37
INCOME DISBURSEMENTS
Financial Trust Services Company 5/31/96 to 5/31/98
$
747.33
TOTAL INCOME DISBURSEMENTS
$
747,33
INCOME DISTRIBUTIONS TO BENEFICIARIES
Evelyn T. Brenneman 7/1/97 to 6/30/98
$ 15,925,29
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Jane F, Burke, President/CEO, Financial Trust Services company and Evelyn T, Brenneman being duly
sworn, depose and say that the foregoing Account, both as to the items of charge and discharge, is just and true to
the best of their knowledge and belief.
FINANCIAL TRUST SERVICES COMPANY,
SUCCESSOR TO FARMERS TRUST COMPANY
AND EVELYN T. BRENNEMAN, CO-EXECUTORS
JilL ,')(kb,
~pne F, Burke, President/CEO
, y.' , 'C'1 \
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Sworn to and Subscribed before me
this .J j day of July, 1998.
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~ary Public
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH THE REGISTER OF WILLS)
3. Remainder Return
(for dales prior to 12-12- 82)
40., Future Inlerest Compromise i X 5. Federal Estale Tax
Itor dates of dealh atler 12- 12 - 82) Relum Required
G. Decedent died Testale [ X 7. Decedenl Mainlained a Uving Trusl 0 e, Tolal number of Safe Deposit
.~ch copy_ of Wi~I}.______ ___ .__ J~!t~~_~ .~~py .E!~~!l_~U~~_.____.__ .______________ J30~~~
ALL CORRESPONDENCE AND CONFIOENTlAl TAX INFORMATION SHOULD DE OIRECTED TO:
.---------- -,.--- -T~.--------.~----'~-.-------.---.~
I CQIJPI.(TE MAIUP-tGAOOJl(SS 00
Farmers Trust Compar!!! Cll ~
1 West High Street ;1 ;'
P.O. Box 220 ... c:>
Carlisle, PA17013... n
None .....
VJ
20. If line IQ is greater than line 18, enter the difference on line 20. This is the OVERPAYMENT
III]
21.lfline 18 is Qrelllerthan line 1Q. enlerthe djfference online 21. This isthe TAX DUE.
A, Enler the Interest on the balance due on line 21 A
B. Enter thetolal affine 21 and 21A online 210. This is the BALANCE DUE.
M~_~g~e~~!.~r~a~~~_t,~_:..~~~i~.I_er of ~Y~lIs~_~~_~~~ _.. _._ ,....."_..__. . ~
BE SURE TO ANSWER ALL OUESTlONS ON REVERSE SlOE AND TO RECHECK MATH
Under penallies of perjury, I'declare-ihifi-have e.amined Hiis-ieturii, IMcit.idino"accclmpanYlng','Cttedulesand"straliime-ni,: an'd lo--ih~ beSI-of myknciWfeage and belief,-
it Is true. conecl and complele. I declare that aU leal estate has been repOf1ed at true mllrket value Declllration of preparef olher than personal 'epresentatrve Is
~~!!L oE ,~I_I_!I}!o-'~4~!,~ _o_'-~_h..!..c..f! P!eparer_ ~al. ~ny _k_nowledge
SIG~~TURE OF,~E~N REfPONSIBlE F"OR FILING RETURN ADORESS
t \'<>_ 0 lL'LIL (,!Ill/II Ie
Finlj cial Trust ervices Company Evelyn T, Brenneman
SIG~ TURE OFPAEPARER OTHER THAN REPRESENTATIVE ADDRESS
OlC[OlPIT:I P-tAl,Il UA:;T_ fm!;I Alml,!IOlJll. IljlllAlj
Brenneman, Earl L
SOCIAL S[CUIlIT" NUMIH.fl [JAil OJ Of AlII
171-28-6791 3/16/96
SURVIVING 5f'OUU5 NAM[ If APf'LlCAUtll
Evelyn T. Brenneman
[xl
[,J
[Xl
I, Original Return
4. Limited Eslllte
NAME
"........Jl~an.c,iaITr,ust Services Company
TElEPHOP-tE NUJJBER
717-240-4504
~._--~._-~-- .----.--
__.._ __'m___
1. Real Eslale (Schedule A) (t)
2. Stocks and Bonds (Schedule BI I~)
3, Closely Held SlockJPaf1nership Inlerest (Schedule CI (3)
4. Mortgages and Notes Receivable (Schedule D) (4)
S. Cash, Bank Deposits & Miscellaneous Personal Property 151
(Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G) (Schedule l)
8. Tolal Gross Assets (tolallines 1 -7)
Q. Funeral Expenses, Administrative COSIS, Miscellaneous (9)
Expenses (Schedule H)
10. Debts Mortgage Liabilities. Liens (Schedule I)
11. Total Deduclions (lotallines 9 & 10)
12. Net Value of Estate (line 8 minus line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Subject to Tax (line 12 minus line 131
15. Spousal Transfer (for dales after 6-30- 94)
See Instluctlons for Applicable Percent on Reverse
Side. (Include values from Schedule K or Schedule MI
1G. Amount of line 14 taxable a6% late
(Include values from Schedule K or Schedule M)
17. Amount of line 14 taxable at IS%rale
(Include values from Schedule K or Schedule M)
18. Principal tal due (Add tax from line 15, 16 and from line 17)
1Q. Credils Spousal Poverty Credll Plior Payments
0,00 + 0.00 +
llAfl.U' 11111111
7120102
, !>OC1At. 5lCUflll" f1UUfllIl
i
! 195-28-2375
2 Supplemental Relutn
429,944.24
None
None
169,147,5_8
(6)
(7)
None
None
46,553.38
-'-- ---.
(10)
7,43610
(15)
.. 545,10234
0,00
(16)
(17)
0.00
Discount
0,00
Interest
0.00
Check here If ou are request'" ft refund of our overpa ment
I
L_~_
i. _....
1./
OIlIlAIl ~i (Jl Ill' ^ III A' II n 1;'lll/111 (fire",
"IIi! II ^ 'il'lllJ',AI
I'OVllily c III Ill! 1:.(.IAlvrn .j
filE NUMUElI
21-96-0270
COUltf" com 'I All NUl,llll.fl
mel O[f.' S COMI'IIII AOOIt( 55
321 West First Street
Boiling Springs, PA 17007
I C"""I, 21-96-0270
r AI,40UPlT RlC[l',Il 015[[ II'-lSllIUCIIOP-tSI
545,102.34
::0
:'0<1>
<nO
f.~ ~ '"':-
\'
; ."~ ....1
-'..-'.t;..:.;"_--,"
I,
, '
,"
-'
, ,
(:
:'Ct:
)>;:::
'.
-:-,;..
:"=;t",
en' Q.
-0
N
~
-.l
(8)
599,091.82
(11)
(12)
(13)
(14)
53,989.48
-..__.._._.~.
,'U ___545, 102.~
545,102.34
--._._._.~-~
x 0,00 =
X ,06
X ,15
(16)
(19)
(20)
____u__l!Q.Q.
0.00
~----~-
0,00
.._~_._-
_,_,O~OO_
,_,...QilO_
121)
121A)
121B)
" .. __,_<1JlQ.
0.00
.-------..---.-
Date
rt -
....~r:
.. -.
_ _. _'4J... I ,
Dale
CXJAtoHM:~'" or'I""f\VoUM
. NC"'~I'''''N:''''''''
\ N'IDC'tDlCUll'"
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
, EERS.()NALJ~BQf',(;f!D' .
',,' .". PI"-'!111~lor Typo
FILE NUMBER
21-96-0270
ESTATE OF
Earl L, I::lrenneman
'" -..p.....-.
.._d..... ___'._..
~roJ!.!!.!Y olnlly' - owned .~Uh thl Rlg~LI!.'-~rvi~~~ )P..r!l~~L~~ _~!.'.~.!~~ ~_~..~_n_~~h.dull!l:J_._____..._.____._ _. '___ 0_._ ..._. .__
ITEM DESCRIPTION VALUE AT
NUMBER DATE OF DEATH
--_.------- .._-'_._---~-----_._-_._-~~--_.__._..__._._--
1, Checking Account, Farmers Trust Company
2. Interest to 000, Item 1
3, Cumberland County Employee Retirement PIDn, pension
4. Premium Refund, Capital blue Cross/PA Blue Shield
5, Provident Temp Fund
6. Provident Fed Fund
7, Proceeds sale or 1948 Chrysler Club Coupe
8, 1961 Buick Electra Sedan
9. 1965 Chevrolet Biscayne Station Wagon
10, 1966 Chevrolet Impala Coupe
59,457,55
57.89
439,29
134,10
3,318.82
96,539,93
5,200,00
2,500.00
1,000,00
500,00
Total (alia enter on line 4. recapitulation)
(If more space Is needed, Inllrt additionalsheell of same lize)
~,
169,147.58
\
"
(:(IlAI(>>No'I""ntCW'I~'flY'1tlA
.....M...tCfU..F€TUAH
"1101"). [)(CIOlHl
.--'--'--'"
ESTATE OF
ITEM
NUM BER
A.
1,
B,
1.
2.
3,
4,
C,
1-
2,
3.
4.
5.
6.
7,
8.
9.
10.
11,
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Plene type orPrlr1L-:-.:..~
! FILE NUMBER
21-96-0270
]'~' AMtlUr.i:r--
I
-.------------ ,-- .
---_.__._-----_._~
Earl !.-_BreilDernall,
DESCRIPTION
FuneraIExpense-s':"
Ewing Brothers Funeral Home
8,575.00
Administrative Costs: Financial Trust Services Company
Personal Representative Commissions
Social Security Number 01 Personal Aepresentative:
21,481.84
Year Commissions paid
Anorney Fees
Martson, Deardorff, Williams & Otto
12,500.00
Family Exemption
Claimant Evelyn Brenne~ RelaUonship Wife
Address of Claimant at decedent's death
Street Addre.. 321 West First SI.
City !3oiling.!?Rring~ Stete PA
2,000.00
Probate Fees
Register of Wills, Letters Testamentary
376.50
Miscellaneous Expanses:
Register of Wills, short certificates
Steven W, Barrett Real Estate, appraisal fee York Road Property
Steven W. Barrett Real Estate, appraisal fee 321 W. First SI. Boiling Springs
Steven W. Barrett Real Estate, appraisal fee 332 W. First SI. Boiling Springs
Cumberland Law Journal, advertising Letters Testamentary
Tha Sentinel, advertising Letters Testamentary
Notary Fees
MiscellDneous Filing & Closing Costs
PA Depertment of Health Vital Records, death certificDtes
PA Department 01 Transportation, motor vehicle registration
United Parcel Service
24.00
200.00
250.00
450.00
60.00
71.04
21.00
500.00
24.00
12.00
8.00
_u___ ________~_._..__.____...__.._.__ ----~- ~- - ...-
46,553.38
____!~!~lal~o _!nt~.r. ~!,..I!neg.r~_ap.~_~!at!onJ..
(II more space II needed,ln..rt addillonalsheell 01 ,ame size)
."
I r~i.f~,~...~UI~l ..... 'I".. l
CODIC'IL
I, EARL I., BRENNE;\IAN, of South ;\liddleton Township, Cumberland County,
Pennsylvania, being of sound :md disposing mind. memory and understanding, do make,
publish and declare this to be a Codicil to my Last Will and Testament dated October 14,
1993,
l.
Upon the death of the survivor of my wife. EVELYN T, BRENNEMAN, and me, I give
and devise my house, outbuildings and lot situate in South Middleton Township, Cumberland
County, Pennsylvania, which is designated as No, 321 West First Street, Boiling Springs,
Pennsylvania, which premises were inherited by my \vife from her parents, George and Elsie
Throne, unto HARRY WHISTLER, JR, and BETTY WHISTLER, his wife, absolutely, This
devise shall take effect before the residuary clause of my said Last Will and Testament, to
wit: Paragraph No, 4,
2,
In all other respects, I hereby ratify and affirm my said Last Will and Testament
dated October 14, 1993.
d WITNESS WHEREOF, I have hereunto set my hand and seal this 12~4 day of
(JJ , 1994.
1'- . ..; t" .'
I .1 ,_l ,-1\ :) 73,'t'L'~ r..;...~ (SEAL)
Earl I., Brenneman
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and
for a Codicil to his Last Will and Testament dated October 14, 1993, in the presence of us,
\.,.ho at his request, have hereunto subscribed our nnme5 as \vitnes5es thereto, in the pr~5cncc
of the said Testator and of each other,
JCJL 1W:k,
i
7\(, ~ ( (I.
...h U:.'{~ U~.L
I
..
\
....lI.,HHh....1
IOflJlqJ..~iln
OIIOtJlfAI InAJIIffD '"
LAW OfT1ns
",II..ho... 'J),.,J.,ff, <l!'ifli.... 8-1!.'l10
A '.o'u~m-'-AI fllIfPOU,nON
"" 'A\tlllGIHUtfFt
fAItI"11 I'" non
"""H.1141
!.AST Wll<L AND TESTAMENT
I, EARL L. BRENNEMAN. of SOlllh Middlclon Township, Cumberland Coullly,
Pcnnsylvania, bcing of sound and disposing mind and mcmory, do hcreby makc, publish and
dcclare Ihis to be my 1..1st Will and Tcstamcnt, hcrcby revoking any and all fornlcr Wills or
Codicils by mc madc,
I.
I dircctthat all my just dcbts, funcral expenscs, tcstamcntary cxpcnses and all inheritance
taxes (whcthcr such taxes may be payable by my estate or by any recipient of any property) shall
be paid from my residuary estate as soon as practicable after my decease and as part of the
administration of my eslate, My Executor shall have no duty or obligation to obtain
reimbursement for any such tax so paid, evcn though on proceeds of insurance or othcr property
not passing under this Will,
2.
I bequeath such items of my tangiblc personal property as arc specifically itemized in a
list, if any, signed and dated by mc at the cnd thereof, to the pcrsons thereupon named to
reccive such items. I give and bequeath all other tangible personal property unto my wife,
EVELYN T, BRENNEMAN,
3.
In the evelllthat, at the time of my death. I shall be the sole owner of my farm in South
Middleton Township, the same may be retained by my Executor for a period of two (2) years
after my death during which period of time DANIEL WEAVER shall be given the opportunity
to purchase said fann at its markct value as the same shall have bcen esmblished for inheritance
lax purposes, Said purchase shall be on the tcrnls customarily governing such transactions.
.1.
I dcvisc and bcqueath all the resl. rcsiduc and rcmaindcr of my cstate unto FARMERS
TRUST COMPANY, Carlislc. Pcnnsylvania. to be added to and thcreaftcr treated as a part of
that ccrtain intcr vivos tnlst hcrelofore Ihis dale crcalcd by mc. (If which FARMERS TRUST
-. ,.-~" .~-
. I) Ii c.: i-~" C"XB
'.' '/l~'- );1 c.,,
E,L.B.
Pagc I of.t Pagcs
. -,
COMPANY is Tmstee, to have and to hold. in tmst. for the uses and pUlposes and subject to
the telms and provisions thereof. including any alterations or amendments thereof, or any other
inter vivos tmst which may be hereafter substituted therefor.
5.
I nominate, constitute and appoint my wife, EVELYN T, BRENNEMAN, and
FARMERS TRUST COMPANY, Carlisle, Pennsylvania, as Executors of my estate, In the
event my said wife, EVELYN T. BRENNEMAN, shall be unable or unwilling to so serve, then
FARMERS TRUST COMPANY shall serve alone.
6.
I direct that my Executors shall not be required to file a bond to secure the faithful
performance of their duties in any jurisdiction.
7,
I authorize and empower my personal representatives and Trustee, in their sole and
absolute discretion, to purehase or otherwise acquire and retain any investments of which I die
seized or any real or personal property of any nature: to sell, lease, pledge, mortgage, transfer,
exchange, dispose of or grant options in regard to any or all property of any kind forming a part
of my estate for such terms and such prices as they may decm advisable: to borrow money for
any purposes connected with the protection and preservation of my estate; to mortgage or pledge
any real or personal property forming a part of my estate or to join in or secure the partition of
same; to compromise any claims or demands of my estate against others or of others against my
estate; to make distribution in kind and to cause any share to be composed of cash, property or
undivided fractional shares in property different in kind from any other share; and to execute
and deliver such instruments as may be necessary to carry out any of these powers,
IN WITNESS WHEREOF I have hereunto set my hand and scalthis /4~ day of
Cc Iv!.;.:" ,1993, _ i,..
{~~
:, ~J '.. ~~,? ": '.""
~,
(SEAL)
E:lrl L. Brenneman
SIGNED, SEALED, PUBUSHED 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
Page 2 of 4 Pages
Ii' ??
AGREEMENT or TRUST
AGREEMENT OF TRUST made and entered into this II.\-\:.~lay of~ , llf'1-:}
by and between EARL L, BRENNEMAN, of South Middleton Township, Cumberland County,
Pennsylvania (hereinafter referred to as "Senior"), and FARMERS TRUST COMPANY of
Carlisle, Pennsylvania (hereinafter referred to as "Trustee").
Intending to be legally bound hereby, the parties hereto do hereby agree as follows:
ARTICLE I
Senior hereby transfers to Trustee, in trust, for the purposes hereinafter set forth, the
property as set forth in Schedule "A" anached hereto and made part hereof and such other
property as from time to time transferred by Settlor to Trustee.
ARTICLE n
The Trustee shall collect the income from the Trust Estate and shall pay all proper
charges and expenses. TIle net income of the Trust Estate after payment of all such charges and
expenses shall be held, administered and invcsted by the Trustee, to be distributed, together with
the net income and such accumulated income and corpus, as provided in Schedule "B" hereto
and made part hereof. Upon the death of Senior, the corpus and accrued income, if any, shall
be distributed as further provided in Schedule "B", attached hereto signed and dated and as from
time to time revised and made part hereof. All dividends payable in shares of stock in the
corporations declaring the dividends shall be treated as principal without regard to the number
of shares payable.
ARTICLE III
During the lifetime of Settlor, this Trust may be revoked by the said Senior by giving
five (5) days wrinen notiee to the Trustee hereunder, and in such case, all property whether
principal or accrued income or any combination of the foregoing being held in the Trust shall
be distributed to Settlor, Further, during the lifetime of Settlor, this Trust may be altered or
amended by amendment of this Trust Agreement signed by both Senior and Tmstee,
ARTICLE IV
No part of the income or principal of the property held under this Tmst or trusts
subsequently cl'C.1ted hereunder shall be subject to attachment, levy or seizure by any creditor,
spouse, assignee or tmstee or receiver in bankmptcy of any beneficiary prior to his or her actual
recciptthcrcof. Thc Trustee shall pay ovcr thc nct incomc and thc principal of thc partics hcrcin
designated, as their intcrests may appear, without rcgard to any attcmpted anticipation, plcdging
or assignment by any bencficiary of these trusts, and without regard to any claim thercto or
attempted levy, attachment, seizure or othcr proccss against said bcncficiary,
ARTICLE V
In addition to the powers conferred by casc law, by statute, and by other provisions
hereof, the Trustee and successor Trustees, shall have the following discretionary powers
applicable to all property held which powers shall bc effective without order of any court and
shall exist until final distribution:
(a) To retain any property of any naturc received for whatever period the Trustee
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 pcrsonal, as the Trustee shall deem proper, without regard
to statutes limiting the property which a fiduciary may purehase;
(c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for
cash or on tenns, publicly or privately, or to lease, even for a tenn 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, 1e.1scs, assignments or other instruments as may
be necessary to carry out the provisions of the Trust;
(e) To borrow money, including the right to borrow money from any bank and to
mortgage or pledge any asset of the estate as sccurity;
(I) To assumc continuance of the status of any beneficiary with regard to death,
marriage, divorce, illness, incapacity and the Iikc in thc abscncc of infonnation deemed reliablc
without liability for disbursements made on such assumption;
(g) To pay from the corpus of the Trust, or thc income thercfrom, all dcbts, claims,
taxes or similar charges;
(h) To make any distribution hereundcr eithcr in kind or in moncy, or partially in
kind and partially in money. Distribution in kind shall be made at the market value of the
property distributed, and the Trustee, in his 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 exereise 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 exereise all rights of investors;
(j) To invest in endowment, insurance or annuity policies on the lives of beneficiaries
of the Trust hereunder;
(k) To continue in any partnership, joint venture, joint ownership or other business
enterprise of which Settlor is a part at the time of his death;
(I) To compromise claims;
(m) To cDntinue for whatever period of time as the Trustee shall deem necessary any
ownership as a tenant in common or as a partner, in real estate or other property and to act as
Settlor could have acted while living;
(n) To do all other acts in the judgment of the Trustee necessary or desirable for the
proper management, investment and distribution of Settlor's Estate.
ARTICLE VI
This Trust shall be administered and interpreted in accordance with the laws of the
Commonwealth of Pennsylvania,
IN WITNESS WHEREOF, Settlor and Trustee have hereunto set their hands and seals
the day and year aforesaid,
Witness:
~~
Attest:~'~
~\)\~-./
SETILOR:
Eo. ~(,1 / J~\ ILDJl(l..C(
Earl L, Brenneman
(SEAL)
FARMERS TRUST COMPANY.
TRUSTEE:
__+_N-.9'kitl/~bJ
SCHEDULE "B"
I, During thc Iifctimc of SClllor, thc nCl incomc of thc Trust, if any, shall bc paid
to or for the benefit of Selllor in at 1c.1st quarterly installmcnts, and thc principal of thc Trust,
if any, or any portion of the principal, shall be paid as Scttlor, or somcone acting legally on
Scttlor's behalf, may demand. Evcn though Sell lor is not adjudicated incompctent, if Sclllor is
under a legal disability or because of mental or physical disability is, in the opinion of the
Trustee hereunder, unablc to makc reasoned demands for amounts from the principal, the
Trustee hereunder shall pay for Settlor's benefit such amount from the principal as may be
nccessary to maintain for Selllor a standard of living approximately equal to that maintained by
Sell lor during Settlor's lifetime, and to mcct Selllor's expense arising from ill health or
invalidism.
2. Upon the death of Sell lor, the principal and undistributed income, if any, shall
be distributed as follows:
(a) If Selllor's spouse survives Sell lor by thirty (30) days, the Trustee shall divide the
Trust (including any assets received under Settlor's WiIl) into two portions known as the
"Marital Fund" and the "Credit Trust".
(I) The Marital Fund, which shall not be reduced by any taxes by reason of
Settlor's death, shall be that fractional proportion of Settlor's estate detennined as
follows: the numerator of such fractional proportion shall be the smallest amount which,
if allowed as a marital deduction, would result in the least possible Federal Estate Tax
being paid as a result of Settlor's death, after allowing for the unified credit against
Federal Estate Tax and all available credits and deductions claimed, Thc numerator shall
be reduced by the valuc of any property which passes to Scttlor's spouse which qualifies
for the marital deduction and shall further be reduced by that amount, if any, which,
when added to the SClllor's taxablc cstate, will result in Federal Estatc Tax no largcr than
the credit for State Dc.1th Taxes allowed in SClllor's estate without increasing any StatesDeath Taxes payable as a result of Selllor's death, TIle denominator of this fraction shall
he thc valnc of the entirety of Scttlor's cstate. Valucs assigned to the property for the
purposes uf tis computatiun shall he thuse vallles Iinally delenuincd fur Fcder.11 Estate
Tax purposes.
(2) TIle Marital Fund shall be distrihlltcd olllrighllu Senior's spouse, as soon
as pmcticable after Senior's death.
(3) TIle Credit Trust shall be held and managed by the Tmstee in accordance
with Item 2(b) of this Schedule.
(4) The Trustee shall have the power to distribute assets in cash or in kind to
the Marilal Fund or to the Credit Trust and to select specific property to be distributed
to the Marital Fund or the Credit Trust without regard to income tax basis of such
property. In making these allocations, the Trustee shall use the value of the assets as of
the date or dates of distribution so that each distribution shares proportionally in the
appreciation or depreciation of assets between the date of Senior's death and the date of
or dates for distribution, No allocation of assets shall be made to the Marital Fund
which are not qualified for the marital deduction, To the extent that other assets would
qualify for the marital deduction are available, there shall not be allocated to the Marital
Fund any assets with respcctto which an estate tax credit for taxes paid is allowable or
United States Treasury Bonds that are eligiblc for redemption at par value in payment of
the Federal Estate Tax, In computing the marital deduction, all generation skipping
transfer orders for which Settlor is the "deemed transferor" shall be disregarded,
(b) TIlc Trustee shall hold the assets received into the Credit Trust for the following
purposes:
(I) To pay the net income, atlcast quarterly, to Settlor's spouse, for life, In
addition, the Trustee may invade the principal of the Trust to provide for the proper and
adcquate support of Settlor's spouse.
(2) The Trustee shall pay to Settlor's spouse, annually, such sum from the
principal of the Trust as Senior's spouse may request in writing, provided, however, that
said sum may not exceed the greater of $5,000.00 or 5 % of the aggregate value at the
time of said request of the principal of the Credit Tmsl.
(3) Upon the death of Settlor's spouse, the Tmstee shall hold and distribute
the principal of the Tmst in the following manner:
(aa) 1 give thc sumuf Fifty Thousaud Dollars ($50,IJOO,OO) to HARRY
WIDSTLER, JR., howcvcr, in thc cvcntmy spousc shall havc madc provision for
a similar gift at hcr dc.1th, Ihcu 1 direclthat hc shall not reccive more than said
Fifty 1110usand Dollars ($50,000.00) as a combined bequcst.
(bb) All the resl, residue and remaindcr of thc principal of thc Trust I
direcl shall be divided into Iwclve (12) equal shares, which I givc and dcvisc as
follows:
(i) Onc (I) share 10 GEORGE W, BASEHORE;
(ii) Onc (I) share 10 CAROLYN R. STARRY;
(iii) Onc (I) share 10 GERALDINE E. BElL;
(iv) Onc (I) share 10 VIRGINIA BASEHORE;
(v) Onc (I) share 10 BETIY L. KISSINGER;
(vi) Onc (I) share 10 DONALD E, BASEHORE;
(vii) Onc (I) share to ELEANOR WEBER;
(viii) Onc (I) share shall be divided equally among Ihc widow and
children of Marlin Baschore, 10 wit: DONNA BASEHORE,
JEFFREY BASEHORE and BRENDA BASEHORE;
(ix) Onc (I) share 10 ESTIlER GIVLER;
(x) Onc (I) share to my Trustee, in truSl, for GLADYS GIVLER,
who shall bc cnlilled 10 receivc Ihc income on said share for hcr
Iifclimc and on her dealh Ihc principal Ihcreof shall bc paid to
ESTIlER GIVLER;
(xi) Onc (I) share 10 IRENE GIANFORTI; and
(xii) Onc (I) share to ALlCE R. HOOVER,
Schedule B cxcculcd Ihis \'-\~ day of ~ ,I9CU
W~ncss: ft.'\ _
~~lw3
}=.~L}..:.L-;i~1..U ~! {Of;'(rit(
Earl L, Brenneman
Selllor
FARMERSm
TRUST_
April 13, 1996
Farrners Trust Cornpal"lY
1 W High street
Carlisle, PA 17013
Re: Estate of Earl L Brel"ll"lernal"l SSN 171-28-6791
Date of Death: March 16, 1996
Dear Trust Departrnel"lt:
1 1"1 al"lswer tc. your request cOI",cerni I"lg accoul"lts OWI",ed, either
separately or joi I"lt ly, by the abc've referel",ced decedel"lt and
the balal"lce iI'" each acccoul"lt as c,f the date of death, we have
checked our records and are subrnitting the following
il",forrnation iI'" duplicate. We suggest that you file Ol"le of
these letters attached to the Pennsylvania Inventory forrns
(RCCI to substantiate the balance you report.
Note that we have shown the correct registration for each
account. Also, interest accrued to the date of death, if any,
is listed as a separate figure.
Checking account #1198874 was originally opened 1/11/94. The
account was titled in Earl L Brennernal"" s narne alol"le. The
balance as of 3/16/96 was $59,457.55 plus $57.89 accrued
interest for a total of $59,515.44. The account was earning
2.00~ interest at the tirne of death.
We have no record of a safe deposit box in the decedents
Ylame.
Si ncerely,
,
?,':::-'e.-....0-n V\S.SC~,-(
Karel"l Tornassol",e
Custorner Service Supervisc,r
0ne'Mst High Shm P.OBox 220 Carlisle. Pennsylvania liOU (717)243-3212
MAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CD CDURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FDR YOUR RECDRDS ~
iiE"V: iSc,-j- Eif-AF pOi i-.f :96 Y -NoT" ic EnoF . YNHEii if ANC E - ~"-AX - A-P pii'A is EtiENT -; -j. r. i:oWAtiCE - oli-on onon_ - - - - --
DISALLOWANCE DF DEDUCTIONS AND ASSESSHENT OF TAX
EARL L FILE NO. 21 96-0270 ACN 101
If an assessment was issued previously, lines 14. 15 and/or 16. 17 and IB will
reflect figures that include the total of ALL returns assessed to data.
ASSESSMENT OF TAX:
15, Anount of Line 14 at Spousal
1&. Anount of Line 14 taxable at
17. Anount of Line 14 taxable .t
18, P~lnclp.l Tax Due
/,5' - tJ'I ' 'I
DUREAU OF INDIVIDUAL IAXES
INHLRIUfotC[ Tal DIVISION
OLP'. :8111001
IlAAR!5BUIU;. PI 1I1:a,obQI
CDHHONWEALTH OF PENNSYLVANIA
DEPARTHENT DF REVENUE
,'-
NDIICE Of INIIERIIANCE lAX
APPRAISEMENI. AllOWANCE DR DISALLDWANCE
OF DEDUCIIONS AND ASSESSMENI OF lAX
FINANCIAL TRUST SRVCES CO
FARMERS TRUST CO
PO BOX 220
CARLISLE PA 17013
DATE
ESTATE DF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-10-97
BREtHlEMAtI
03-16-96
21 96-0270
CUMBERLAND
101
Allount R....i ttad
!="'.
ESTATE OF
BRENNEMAN
TAX RETURN WAS:
I X) CNANGED
SEE
) ACCEPTED AS FilED
RESERVATIDN CDNCERNING FUTURE INTEREST - SEE REVERSE
hPPRAISED VALUE DF RETURN BASED DN: DRIGINAL RETURN
1. R..I Est.t. ISchedule A)
2. Stocks and Bonds (Schedule 8J
3. Closely Held stock/Partnership lntarast ISchedule CI
4. Hartg.gas/Notas Raceivable (Schedule OJ
5. Cash/Sank Deposits/Hlsc. Personal Property (Schedule EI
6, Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8, Totel Assets
11)
(2)
(3)
14)
15)
16)
17)
.00
429.944,24
,00
.00
169.147,58
,00
,00
(8)
APPRDVED DEDUCTIONS AND EXEMPTIDNS:
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule HJ
10, Debts/Hartgage Liabilities/Liens (Schedule IJ
11. Total Deductions
12, Net Value of Tax Return
13. Charitable/Governmental aeqUests (Schedule JJ
14. Net Velue of Estate Subject to Tax
(91_
110),
46,553,38
7.436,10
IllI
1121
113)
114)
NOTE:
rate
Lineal/Class A rat.
Collateral/Class B rate
9,200.00
.00
,00
X ,00=
X ,06=
K ,15=
118)
115l
116l
117l
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUM8ER
DISCOUNT It I
INTEREST 1-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TDTAL DUE
. IF PAID AFTER DATE INDICATEO. SEE REVERSE
FOR CALCUlATIDN OF ADDITIONAL INTEREST.
~~~~,
l'll.l~
.Io-l'" 1111' ':I.UI
EARL
L
-'
I
DATE
ATTACHED
03-10-97
NOTICE
NOTE: To insure proper
credit to yOUr account,
subnit the upper portion
of this forn with your
tax paylltent.
599.091.82
~3,qRq 48
545,102,34
,DO
545,102,34
,00
,00
,00
,00
,00
,00
,00
,00
IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" lCRI, YOU MAY BE OUE
A REFUND, SEE REVERSE SIDE OF THIS FORM fOR INSTRUCTIONS,)
RESERYATIONI Estata. of dacadont. dying on or b.fora Doco.bar 12, I~82 -- If any futuro Intara.t In tho astata I. tran.farr.d
In pos.as.lon or anjoy.ant to CI... B (coll.t.ral) ban.flcl.rla. of tha d.c.dant .ft.r tho a.plratlon of any a.t.ta for
Ilf. or for yaar., tho Co..onw.alth hereby e.pr...ly r...rva. tho right to appral.. and a..... tran.f.r Inharltanca T....
at tha lawful Cia.. B (coll.t.ral) r.ta on any .uch futuro Int.r..t.
PURPOSE OF
NOflCEI
To fulfill the requlr...nt. of S.ctlon 2140 of the Inh.rltanc. .nd E.tata r.. Act, Act 22 of I~~I. 72 P.S,
Sactlon ZIU.
PAYMENT I
O.tach tha top portion of this Notlc. .nd .ub.lt with your p.y..nt to the R.gl.t.r of Will. printed on tho ravar.e sid..
uHak. chack or .on.y ord.r p.yabh to: REGISTER Of' HILLS, AGENT
All p.y.ant. rec.lv.d shall flr.t ba applied to any Int.rest which ..y be duo with any r..alndar .ppllad to the t...
REfUND I CR):
A rafund of . t.. credit, which wa. not raqua.tad on the r.. Raturn, .ay be r.qua.tad by co.platlng an "Appllc.tlon
for Rafund of Pann.ylvanla Inherltanca .nd E.t.te Ta." (REY-151]1. Appllc.tlon. .r. .v.ll.ble .t the Offlca
of tha Ragl.t.r of Will., any of tho 25 R.v.nu. DI.trlct Office., or by c.lllng the sp.clal 24-hour
.n.warlng .arvlca nueb,r. for for.. ord.rlngl In P.nn.ylv.nl. 1-800456242050. out.lda P.nn.ylv.nl. and
within 10c.1 Harrisburg .ra. (717) 787-8094, roos 17171 712-2252 (H..rlng I.palrad Only).
OBJECTIONS: Any p.rty In Intar.st not satlsfl.d with the .ppr.I....nt, .Ilowanca or dl..llowance of d.ductlons, or .s......nt
of t.. (Including dl.count or Int.r..tl .. .hown on thl. Notlc. .ust objact within .I.ty (60) day. of recalpt of
this Notice by:
--written protest to the PA D.part..nt of Ravenue. Bo.rd of Appeal., Dopt, 281021, HarriSburg, PA 11128-1021, OR
--olactlon to h.v. tho ..tt.r dat.r.ln.d .t audit of tha .ccount of tho par.onal r.pr..ant.tlva. OR
-4appaal to tho Orphan.. Co~rt.
ADHIN
ISTRAlIYE
CORRECTIONS:
Factual arror. dlscov.r.d on thl. ....s..ont .hould b. addr....d In writing to: PA D.p.rt.lnt of Rlvlnue,
Bur..u of Indlvldu.1 r...., ATTN: Po.t ,.......nt Ravlaw Unit, Dapt. 280601, Harrl.burg, PA 11128-0601
Phona (711) 781-6505. Sae p.ge 5 of tha book lot "In.tructlons for Inharlt.nca T.. Raturn for a Ra.ldant
Oac.dant" (REV-ISOII for .n ..pl.n.tlon of .d.ini.tratlvaly corractablo arror..
DISCOUNT:
If .ny tax duo I. paid within throe (51 c.land.r .onth. .fter tha dac.dant.. da.th, a flva parcant 15~) dl.count of
tha t.. p.ld I. allowed,
PENAL TV I
Tho 15~ tax ..n..ty non-p.rtlclpatlon panalty I. cooputad on tho total of tho ta. and Intar..t .....s.d, and not
paid b.fore J.nuary 18, 19~6, the flr.t d.y aftar tho and of tho t.. ..ne.ty p.rlod, Thl. non-p.rtlclp.tlon
p.nalty I. appoal.ble In the .... .annar .nd In tha the sa.a tl.a p.rlod .s you would appeal the t.M and Interast
th.t ha. bean e..a.sed a. Indlc.tad on thl. notlCI.
INfERESr I
Int.ra.t I. ch.rg.d beginning with flr.t d.y of d.llnquoncy, or nln. (9) .onths and one (II d.y fro. thl date of
da.th, to tho d.ta 0' p.y.ent. r..a. which baca.e dellnquant b.fore J.nu.ry I, 1~82 b..r Intora.t .t the rata 0'
.1. (6~1 p.rcant p.r .nnu. c.lculat.d at . d.lly r.t. of ,000164. 'II t..a. which bec..a dlllnquant on .nd aft.r
J.nu.ry 1. 1982 will baar Int.ra.t at a r.tl which will vRry fro. cal.nd.r y..r to callndar y..r with th.t ret.
announc.d by the P' Dapart.ent of R.vanuI. Th. .ppllc.bl. Int.r..t rata. for 1982 through 1997 .r.:
~ Int.,a.t R.te D.lly Int.rast F.ctor ~ Int.rast Rata Dalh Inhr..t F.ctor
19U 20~ ,OOO!;48 1~87 .~ .000241
1985 16;: .000458 1~88-19~1 1I;c ,000301
1984 1I~ .000501 1~92 .~ .000241
1~8!; U~ . DOnS6 1991-19~4 7% .0001~2
1~86 10Z .000214 19~!;-I~91 ~Z ,000241
ulntara.t Is calcul.tad .. follow. I
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. I.su.d .fl.r the t.. blco.a. d.llnquent will r.flact .n Int.re.t calcul.tlon to flft..n (IS) day.
b.yond the data 0' the a"I...ant, If p.y.ant I. ..da aft.r tha Intera.t co.put.tlon d.t. .hown on the
Hotlc., addltion.1 Intara.t au.t ba calcul.ted.
,.').~ (JJ/. II
'.- (,
~ / ~l;1~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT DF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
u.,.. II If' lll.'"
BUREAU OF INDIVIDUAL TAMES
INIIlRI""n fA)! DIViSION
DlPI. 180&01
UARMISBUWG. rA l1ua-o,*ol
FINANCIAL TRUST SRVCES CO
FARMERS TRUST CO
PO BOX 220
CARLISLE PA 17013
DATE 10-13-97
ESTATE OF BRENNEMAN EARL L
DATE OF DEATH 03-16-96
FILE NUMBER 21 96-0270
COUNTY CUMBERLAND
ACN 201
1~=~~~~~",.,L!-=,,~,t.t-="d ~
MAKE CMECK PAYABLE AND REMIT PAYMENT TO:
REGISTER DF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTEI To insure proper credit to your 8ccount, lubnlt the upper portion of this forn with your t.x payne"t,
CUT ALONG THIS LINE ~ RETAIN LOWER PDRTION FOR YDUR FILES ~
iiiflj:4ii3'-EXUAFi'--Co j-:97 ru--ii.-NoYicE'-iii,--IiEi:ifliiii NATiifN"-ANIi-As-sEss'HENy-----------------------m--
DF PENNSYLVANIA ESTATE TAX BASED DN FEDERAL ESTATE TAX RETURN ..
ESTATE DF BRENNEMAN
EARL
L FILE ND.21 96-0270
ESTATE TAX DETERMINATION
ACN 201
DATE 10-13-97
1, Credit For Stote Death Taxas as Verifiod
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Dther Statas
or Territories of the United States
(Excluding Discount and/or Interest)
,00
4. Total Inheritance Tax Assessed
5, Pennsylvania Estate Tax Due
TAX CREDITS:
PAYMENT
DATE
DISCOUNT (+)
INTEREST/PEN PAID (-)
RECEIPT
NUMBER
AMDUNT PAID
TDTAL TAX CREDIT ,00
BALANCE OF TAX DUE ,00
INTEREST AND PEN. .00
TOTAL DUE ,00
'IF PAID AFTER THIS DATE. SEE REVERSE SIDE elF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REflECTED AS A "CREDIT" lCRJ. YOU HAY BE
DUE A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIDNS.J
.00
,00
.00
PURPOSE Of
NOTICE I
To fulfill the r.qulr...nt. of S.ctlon 2145 (b) of the Inh.rltanc. and E.tat. TaK Act, Act 21 of 1995,
(72 P.S. Slctlon 9145),
PAYHENT I
O.tach the top portion of thl. Notlcl and .ub.lt with your paY'.nt to the Rlgl.t.r of Will. prlnt.d on the
river.. .Id..
h Hak. ch.ck or .on.y order payabl., to:, REGISTER OF MILLS, AGENT.
REFUND (CR)I A r.fund of a taK crldit aay b. r.qu..t.d by co.pl.tlng an RAppllcatlon for R.'und of P.nnlylvanla
Jnherltanc. and E.tat. TaKR (REY-1313), Application. are avallabl. at the Off Ie. of the Rlgl.tlr of Will.,
any of the 2~ Rlv.nu. DI.trlct OffiCI' or froa the Dlparta.nt', 244hour an.w.rlng ..rvlcl nuab.r. for fora. ordering:
In Plnn.ylvanla 1-800-362-2050, outside P.nn.ylvanla and within loul "arrllburg area (717) 787-8094,
TOOl f717J 172-2252 (lIearlng I.palr.d Only).
OBJECTJONS: Any party In Int.rl.t not .atl.flld with the a.......nt of tax a. .hown on thl, not lei lay obJ.ct within
.I.ty (60) day. of r.c.lpt of thl. Notlcl bYI
.-wrlttln prot..t to the PA Daparta.nt of RIVlnu., Board of Applal., D.pt. 281021, lIarrl.burg, PA 17128-1021, OR
--Illctlng to havI the latt.r d.t.raln.d at audit of the Plr.onal r.pr..antatlv., OR
--appael to the Orphan.' Court,
ADMIN-
JSTRATlVE
CORRECTJONS: factuIl arror. dl.covlr.d on thl. a"II,alnt .hould b. addr"'ld In writing to: PA Dapartaant of Rlvlnul,
Bur.au of Jndlvldual TaKII, ATTNI Post Anln..nt Rlvllw Unit, Oapt, 2110601, lIarrhburg, PA 17128-0601,
Phon. (717) 787-6505. S.. pagl 5 of the bookl.t Rln.tructlon. for Jnhlrltancl Ta. R.turn for a Ra.ldlnt
Dlcad.ntR (REY-1501) for an ..planatlon 0' adalnl.tratlv.IY corractabl. Irror..
PENAl TV:
Tha 15X tax aan..ty non4partlclpatlon p.nalty I. co.put.d on the total of the tax and Intlrl.t a......d, and not
paid bl'or. January 18, 1996, thl flr.t day aftar the .nd of the tax aanl.ty period. Thl. non-participation
penalty I. appealabl. In the .a.. lannlr and In the the ...e tl.. plrlod a. you would app.al the taM nnd Intlr..t
that ha. b..n a....'.d a. Indlcat.d on thl. not lea.
INTEREST:
for date. of d.ath on or aft.r 1043491, P.nn,ylvanla E.tat. Ta. ba.ed on the r.d.ral E.tat. Ta.
r.turn b'co'I' d.llnqu.nt at the ..plratlon of nine (09) lonth. fro. the date of d.ath,
For dat.. of d.ath prior to 10-3-91, P.nn.ylvanla E.tatl Ta. ba.ad on the F.deral E.tatl Ta. raturn
b'co'I' d.llnqu.nt at the ..plratlon of alghta.n (18) lonth. fro. the data of da.th.
Ta.e. which b.caa. d.llnqulnt bafor. J.nu.ry I, 1982 baar Inter..t It tha rete of .1. (6X) p.rcl~t plr annul
cllculat.d at a dally rat. of ,000164. All taK" which becaa. dellnqu.nt on or aftlr January I, 1982 will bllr
Int.r..t at a rat. which will vary froa cailndar yaar to cal.ndar year with that rat. announc.d by the PA
O.part.lnt of R.v.nu.. Th. .ppllcabl. Int.r..t rat.. for 1982 through 1991 .ra:
V.ar Jnt.rllt Rat. Dally Jnterllt Factor V.ar Jnterut Rata Dally Jnter..t factor
1982 20X .0005to8 19117 'X .0002to7
1983 16X .000438 198&-1991 m .000301
198" IIX .000301 1992 'X .000Zto7
1985 13X .000356 1993-1994 ]X .000192
1986 10:t: .000214 1995.1991 9X .000247
..Jnhrllt II calculat.d .. followu
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Hotlc. I..uad aft.r the tax bICO.I. d.llnqulnt will r.flact an Int.r..t calculation to flftl.n (15) day.
b.yond the date of the ........nt. Jf paya.nt I. aada .ftar the Int.r.,t coaputatlon date .hown on the
Notlcl, additional Intlr..t au.t ba calcul.t.d.
PURPOSE OF
HOTICE:
10 fulfill the rartulr.lI.nh 0' hctloll 11....111101 the Inh.,lhllf. ,1I1llt.tllt. h. .r.t. Act i'I 01 11)1)\. 171 P,S.
S.cllon 91"\1.
P...."EHfl
O.tech tha top portion
raya,.a .Ida,
~- "a~. chac~ or lIan.y
of thh Nollca "'1" .u.,.lt wllh ylI.., ......."t tll th. ".,,1'''' uf wnll ,Idnl.d on t"a
ord.r ""YI'IIII. to,
RI:OISlI:R Dr MILl.S, AOI:IIT.
R(FUND ICRJ: . ralund 01 at,.. cradlt .IIY h. '.'Na.I.d hy tll....I.II"'1 1m HAI"dle:"I 11111 flU P.'um' o' l1.nI1IYI","nl"
Inharltanca find [.tllt. fa." IPLY'UB1. A,.pllo.llolIl ,,,. IIlolllltllla lit Ih. n"lu III lha Palllshr 01 "'illI.
any 0' tha 21 R.venua Dhtrlcl Offlc.' at ''''II Ih. 11_'1111 1..111'. /,,'Il111J1 Itfl....r 11111 ,.,',Ile. nualler. far far.. ordering;
In P.nnnlvllnla 1-800-1b2-0'01:.0, outlld. ,fal",..lvlllnlll "Ill' wllhln lot.itl 1l111111.burll .ran 1/1/1/111-801),.,
100' 0111 112-U'J2 ltlurlnll ...,.lIh.d Only).
OBJECIIONS:
Any party In Inlar..t not ...1 ill I.d wllh tI.. 1I"..,.a"t "' 111I. "' .flll"'I IIn Ihl. not It. ."y objocl wllhln
.bh 1&01 d...y. 0' recelpl 0' tl111 Nolita h'tl
4-wrlttan ptote.t to tha P. OapMt..nl lit 51.".'"-1., 1\11....'0' AI."..,I., n.I,I. tal071. IhulltllurQ, IIA I/IlII'1021, OR
"alectlng 10 hllva the "IItt.r d.l.rlljrltllt Itl ""llIt II' "'.1'."0",,1 f.,lI...nl..II..,.. OR
~'BPp.al to tha Orphan,' Court
.D"IN4
IS1RATIVE
CORRECIIONS:
rectual arrors dlscov.rad lIn thl. ......II."t .hlltlld h. ","Huu'l I".., IIIn9 lOI I'A U.plltl..nt of R.lJ.no..a.
Buruu of Indl",ldulIl ,..... .'lH: 1101' A""",'."l W...,I.w Hflll, II_III. /10,,01, II.." 1 '''lIrQ , I'. I/lla'ObOI.
Phon. 11171 la'-bI:.OI:.. ~.a PIIQ. I:. 0' Ill. 11l1ll.I.t ".,,,hut ll"'" ItH Inh.,lt.'". lu W.tuI" lor /I N..ld.,,1
Doe.d.n'" CREY"l\OlJ for It" .'f1lltfllltlo" lIf lI,t.IIlI"'.'h.h {II".' hili. ."0".
PENAlIV:
Ih. 1'J:.c ta. .on..h non'pltrttcl".t1uM ,Ionlllly I. {o.,'UI.ll lIl1 III. lollll "' Ih. hi ."d tnt.,..t an....d. and nol
paid bafara Jllnu"r., 18, 1'1"'" Ih. rlt., d'u It'hl tho .nd lit II'. 1110 fill".'" ,'.f lod. Ihll non"p.t I1dpIII Ion
panalty II ItPP.1I1"bl. in Ih. lit.. .ilMW1.r III1l1 III ",. II.. .".. II.. 1..'lnll .. yllU wuuld filII'. 111 Ih. taa nnd 1ntar..'
thlll hu b..n ""....ll ". Imllell"" fin thlt ,,,,11,..
INf[R[SI:
.ddll1anltl P.nn,.,I..,,.,,I,,. ,IIIh h. 11......'1... ",.'"11 lit " .h"",,. ,If\ Ih. f.d.nll f.tat. I'll doling
lalhr baeo.a. dalin'I',."I.1 Ih. 11.1.11..11,,1111' 'If'. III ."flth I,u. tha dill. the flnltl nollce of the Iner.8'.
In r.darel f,hl. h. " l.t.I..,.d.
IB.a. ",hlth 1I.(I...II.III1*I.n' h.''''. JIII"'." I, 1"./11..' Inl.,a,1 ,,' the rill. of .1... Ib1.) p.re.nt per annUlI
c.l(ul.l.d.I /I ,I.H, t.ta 0' '00111'1 All I.... whir" ',.t... 11.11"'111."1 on or .fl.r Jllnullry I, ll)az will bur
'nhra.l .l . ,.1. .hlth will..,.', ftl'. ,..I.ml.., ,.., lo IAI.tI,I", y..r ",Itll Ihlll r.'a nnnouneod by tha PA
O.Pllrl.a,,' of lI.lJ.ftu.. 1".111'1.111",,1. IIlI.r..l I.t.. 101 1'111 ""nllgh I"Ql IIr.,
V..r Inl.'." 51..1. n.l.., Illl.,..t '.,In' ~ IlIt.,..t ht. Dally tnt.r..t flllclar
1"117 m .,,\.., I"" ., .0002,.,
IQU I"~ OChll I'll' 1""1 11;( .000lDl
IUlt III' OlGilil 1'1'11 ., .000i',.,
1'1\ III IIU\II I..' 1'1.... " ,000192
1'811 I O~ 108/101 I..... 1"'" ., ,0002'"
-'Int.,..t .. ..lIul.hcl .. 'nil...'
IHTtRtBT . UUHCI: or TAN UHPAIIl N HUnll:R or IlAYS DeLIHQUtHT x DAILY IHTEREST FACTOR
"'.n, Nolin lUll." .'h' the .._ lI.fO'" .1.11"'1...,,1 .111 I.Ihtl an Inhrnt e.leulatlon to flltnn (1'J) day.
b.yond lh. .111" 01 U'. .....,..."1 I' l'II,..nl ,. ...fl. "fht tha IlIl.r..I ca.putllUan dala .hown on the
NoUta, .,hlltllt".1 Inl.,..1 ..,., ... ..h"l.hil
PUAPOSE Of
HanCE:
To fulfill Ih. "'IUI,..."" of hellol1 1h" till 01 Ih. lI11l.,llllOu "nd 1,11'11.11'1. Act, Acl 11 of 1991j.
171 P.S. S.cllon 'n....1.
PAV"EHf I
Delach Ihe top porUon lIf lhlt HIIII.. "fld .uh.1I wtlll YOllr "".,..nl to the holshr of Wllh prlnhd on Ih.
n,v.ri. ,Id..
.. Hl'lIt. ch.ek or .on.y ord.r IIII.,ItlII. lOJ RCOISTCR or WILLS, ADCHT.
RErUND etA)l
A refund of a 1..- cr.dlt ...., h. ,."u..ted by toll,ll.tlnG fin "AI'plle.llon for Refund 01 P.nnsylvanlll
Inh.rltanc. and r'''Ih 'a." lIUY'UUI. AlllllIe.Uoo. a'. available I'It the Offlc. of the R.ght.r of wllh,
any of Ih. 11 N.v.'lY. Ol.trlcl O"lt.' or hllll the f1."",t..nt'. Ift'holl' an,w.rlnG s.ndc. nu.bu. for for.. orderlngl
In P.M,yhl'lnl" l'aOO'~""lO"O. o\Jllldll 11.,y,..,a...llnl_ "fld ..1Ihln loul tlarrhbu'g ar.a (117) 181.8094,
TDDII 11111 111-12'" ftludllu h'II_"." Only).
OBJECnONSI any pady In Inhr..1 not ..t hI I.d with III. ,........,,1 of h. a' shown on Ihls nollce lIay obJllct within
.1_ly 1601 dll.... 01 reeelpl ClI thl. Hotln 11.,1
..wrIU.n prot.,t to Ih. PA D.p_rl..nt 0' P.\I.nu., 1I0/.,d 0' App..", O.pt. 181021, Ullrrlsburg. PA 11128.1021, OR
-'.IectlnG to hll\l. the .lIthr ...hrllln.d ftl nudlt 0' Ih. p.rional r.p,...nhllve, OR
"app..1 to Ih. Orplllln.' (ourt.
AD"IN.
ISfRATlY[
CORRECTlONSl '.ctu.1 .rror' dlscov.r.d on this u......nt Ihould b. IIddr.sted In wrlUng to: Pi D.p.rt..nt of R.v.nu.,
lur.au 01 IndlvldulIl ,,..... A11NI Po.t A".".lInt hvl.w Unit, D.pt. 280601, lIarrllburg, PA 11128-0601,
Phon. IIIU 111I'6.,0\. S.. illig. -. Q' th. 1I0(l~I.t "In.tructlon. 'or Inh.,ltanu Tax R.turn for a R.lld.nt
Ollc.d.nl" (NIV.I"OI J 'or "" ..III",,"t Ion 0' IId.lnllt,,,t IVllh corr.ctl'lbl. .rrors.
peNAl fVI
the 11j~ tll. alln..ty non-participation p.nalty I, co.put.d on Ih. tot.1 of th. ta_ and Int.r..t a"es,.d, and not
pllld b.for. JllnUluy 1ft, 1'''6, t"lI flrsl dllY .".r the .nd of Ih. tall aennty p.rlod. 1hll non'parUclpatlon
pllne1ty II allp.alable In the .... ."nnllr fInd In the the .... tie. period a. you would app.al Ih. tlllt and lnt.re.t
that hu b..n "....ud .. Indlut.d on thll noUn.
INtERES'1
ror dlllt.s of duth on or nfl.r 10'S'91. P.nn.ylvanl. htllt. I". blind on the rederal [,tate Ta_
,.Iu,n bllcoe.. dllllmlu.nt .t Ih. ..plt.Uon of nine (09) lIonths froll thll dat. 01 de.th.
ror det.. of dllllth prior to 10-S-91, Pllnnsylvanl. ['tate 'a. ba..d on the r.deral Eltat. f.. r.turn
becoe.. d.lInqu.nt .t the ..plrlltlon of .Ight..n (lU eonthl Iro. the date of d.ath.
1.... which b.c.... dllllnqu.nt before Janullry I, 19&1 bur Int.rut at thll ret. of .Ix (6~1 percent p.r annutI
ulcul.hd _t _ d.lly ,.18 0' ,00016", All ta... which bllc..e d.llnqu.nt on or 1I".r January I, 19&2 will bur
Inlll,..t _t . ret. which will VII'Y 'roe calandllr yur to cahndar y.llr with th.t rat. announnd by the PA
D.....rt..nt 0' N.vllnu.. lh. IIppllcablll Int.rll,t ,.tll' for 1982 through 199/ ar.1
Ve.r Inhrut Rate 0_lIy Int.r..t ractor Vnr Inhrut Aat. Dally Inlllrut ractor
1911 IU .OOO-'lrrl l'aT .~ .000lttl
l'AS 16:< ,OOO"S& 1'111.1991 U:C .000101
"a" 11~ ,COUOl 1991 .. .0002ttl
IOfI\ U:C .OOU\,. 1995.199... " .000192
I'" IU .0001h 19'~4199' .~ .0002,.7
,'Inhr..' h ultul.t.11 .. 'ClllowlI
IHTCRJ:ST . BALANCE or TAX UNPAID X HURBER or DAYS DELINQUENT X DAILY IHTEREST rACTOR
"An., HoUn h,ulld .".r the tu b..t:o... d.llnqu.n' will r.flact an Interll.t Clllculatlon to ,lflll.n US) days
hno1wl Ih. d.t. or the .........nt. II pa.,..nt It .IId. a"ar the Int.rut coeputatlon dllt. .hown on th.
Hotln, addltlon.1 Int.,..t au.t II. ulcul_t.d,