HomeMy WebLinkAbout96-00289
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FILE NUMBER
'....'''....01 A. . . 'Ill I! ',',' . ~ '~A', f.
"t r ,\1':')1',' ,11 "1 '.t'" I
"AI<I",rNJh;. .;~~I~(;>.~t ~1
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
~I
C(Ju'.l, coO(
,qqif;
~RCf
.;.(',...\',,11;. 'tlI [R',(H_jlC;POlo-j'jl[ll r Ion rlllNC, l~ftLlfl'.
/-:/;6..../--~' J_
d!fJ-L.-At. '^ 4'~
:' Co.;Ai ;..r 0" PQ~PAn[~ OTHER TH,\'-; ~U'Il('.(~;'A!~\,(
y[ AI~
'4UV[I[fl
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OtCUlf. N! " (;0'1"( t If ADOflV.,~,
11111 ML. Aile" Drive
Meehan icshut'e I PA 1 70~~J
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::'1 ,:1 ::\',1 ',',AVI lA,f r,u ,1 Mol' '."~':).l ..'.'.....
UIRANIJ'I, MARTI N C,
I .~;~~, fr:UIIIT.. NUl.411! ,;- -- UA1~-;):-71'~--J- lIA~'-~;I-t~l;llH
171,111./['7[' 111/17;% ill/0(,i08
__ __ COU"ly Cumberland
i ;. AI'PU(:A[H E ';LIRVIVING ~lr'O'J';E~; ~j^VE l^~ 1 f IW: 1 ^'iD '-AtQOL[ INITIAL! SOCIAL SECURITY flU I.l BER
AI.lOUNT RECEIVED 'SEE INSTHUCTIONS,
a:-.
2. Supplement,,1 R(llurn
4a. r ulurf' lnft're'it Compromise
lor d,llf", 01 death aller 12 12 82'
flrJv~-,.~~,-,~-. --
Rcm.l1nder Relurn
ilot d<1tes 01 dealh pilar to 12-13-82)
Ff'dNill Eslale Till Return Required
T Olill r~umber ot Sill(' DepOSit 8oJOS
05.
II 8,
COMPLETE MAIL1'lG ADDRESS
SilldlH, Guido, Shuff
2109 Market StrDe.
earn) Hill PA 17011
&. MilHland
i
c~--; .[Sj1.. Original Relum
H P L 0 4. Llmlf'd Est.ltl'
E P 0
C ~ ~ ~'", 6 r Yl
K P S ! ~._~":: ' C'eCf'denl DI~d l'~~fi\!t' ._1~ 7. DI'(f'dt'f1~ M,llntilln(ld a LI~'lng Tru..t
___._ ~__ An,lch COpy 0' ~"'ill _m_u~H_.'___ _ :.ltdC~~.:OP)' 01 TrusI i
C pALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
1._ .._______ .u~______ . _ __._ ~_.____ ___~
o 0 I'..~'.l[
R N ,
~ ~ f-'-' ohll I,:. S 11 ko, EH'I~'.!.r:.' ___ __.._n____.
S N ITr\ [P.lONE tWMB(R
T 17171737,3/,05
1. R(Oal E'ilale 'SChpdulf' A 1)
2, 510clo..'i and 8ond'i'Schcdule 8' (2)
J, Closely Held StoCIo./P,lrtnershlp lntel(l~.t. Sclwdule C (J)
4. r.lortqaqC''i ilnd rJol~" RecHj\Mb\t>:~ichl'dlll(> 0 (4)
5. Ca\h 8i1n~ DepOSits & Mlscell,ln('ou', Pl'f',on,ll Pfoperf.,.- '5ch E,l (5)
6. JOlnlly Jwnpd PrOPNty .. Sch"dul~ r: (6)
7. lranc;lers Sch~dul~ G SCheduip l (7)
8. TOI,ll Gro,>s Asset... 101<11 Llnl''i 1 7'
9. Funeral E..penses AdmlnISIr.ltl'WP Cosl'i MI...ct.'lIi1n,~ou',
E Ipen',es I Schedule H
10. ~ebls Mortgage Lltlbllilles LIen'; 'Schodulel
11. Total DeduchOns (tnlallmf:ls 9 & 10
R
E
C
A
P
I
T
U
L
A
T
I
o
N
,
I
I
!
I
,
1 12. Npf Value of Estate ~llne 8 mlntls LIne 11 \
II 13. Ch,H1t<1ble and Governmenl.11 Bequests \ Sch..dule J:
14. Net Value Subject to Ta.. ::llne 12 mnuslme 13)
---1- 15. Spousal Transfers lIar dillc'i 01 dt.>.llh ,tl!N b 309.1
5N> In'itrucllon.. for Appli,~.lb'C' Pprr...."\I,lLlf' 0<'\ p.lfJP;'
Inc~udt.> ....alues !rorn Sch"dul,. 1\ <11 St h,'dul" ~.1
T
A
X
C
o
M
P
U
T
A
T
I
o
N
16. :'mounl ("II Line 1': 1.lI,1111(1 ,110' 1<11..
In::ludf~ '....lluw. horn SetH'rlll'I' 1\ .)1 ~,t,,'(1l1ll' t.l
I 17, .'.rnoul1! 0' line 1.1tl',ll'll" :11 11) Idlo'
Include value~ Irnrn Schf'dulp" ()I $dll.,jul" ~,1
18. PW)Clp.lll.l' duC" .\dr1l"l 1"1m L'I"\!"~ '6 ,1I'd 1.'
19.(md.hl$p PO'W'~fty P'IO' P,I,I""'lt', DI'.'~I)IJl,1
,I),
1,67.31
61.9112.63
(8)
62,1,1)9.9/,
:il. ilt
(9)
10.658.69
(10) 5.971 .03
(11) 16,629.72
(12) 1,5.780.22
(13)
(14) 1,5.780.22
(15) 1),01) X 1).01)
----.-
(16) 1,5,780.22 X 06 2,7/,[',81
(17) 0.00 X lS ' 0.00
(18) 7.7/.6.81
-------
Inle'e.,t
(19)
(20)
I J 7. }/,
1).01)
20. :1 LI'1p 19 I', grealer lhiln Line 18 enll'r Ih,' dIHf!fl'!ncp. on Line 20 ThIS l~; the OVERPAYMENT,
~J 0 ~eck here if you ~~e re~estjn9._a refund of your overpayment.1
21. II Llni> 18 I', ~reille' Hloln lln,> 19 (>n!N Ill!' dl'II'II>nCl' on line 21 ThiS IS the TAX DUE.
A. Enter lhf' Inlf'ff>'il en tht' b,llll1C(' dup em L:'w 21'\
B, Enl~r lhe total 01l111f' 21 ilOd 21A (In Llnl' 2iB Thl'i 1<; the BALANCE DUE.
Make Check Payable to: Register of Wills, Agent
. . BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .
(21)
( 21A)
( 21B)
~. f,Ol). 117
1),1)0
/ ,609 -" 7
.
~:;F'::;-;~'I""ll".~ I (,..clo1...lh~' I h".l'l",lr"'''''l'j I",': 'f'll;'" "',:!,.(I'n{l.IC~ampdn,.lng scht'dl.lI..S "nd sl'If'~'ll\ "nd 10 Ih.. b<o~1 01 m, _ nO...!"(I'1" and tJf'I,~! ': {', I',,"
(0'''';:1.1'';1 r'1"',"'\1' I CJ"(!,I'" Ih.l >!I! ,..,,! "r.I"',,, tqo; tW"1I '''1'0'\'',1 tl Hl,!' ,..,.....\ ..~I"" O"cl"I,Illon of r,I"p,lI'" aln.., Ih,l" In.. r,,"~on,,1 ...[1.I......'I"II~... I'; b,t<;..tJ on "II ''''0'1''.1110'' Cf
"''''C~I''''IV'''' ".l!o.l"y."C'...',,<1r,jf'
OAlE
cd';'i~
SiI i d I H. Gll I do, Shu f f I. MilH I and
')! 1)9 M:ll'kt~t StTeet
(~:."11'. H~i i._~,U.IU-'-__,_____...
i ~y h~_
,(7\1, ., .'
DATE
, Act 1/48 ot 1994 provides for the reduction of the tax rates Imposed on the net value of transfers to or for
the use of the spouse. The rates as prescribed by the statute will be:
.3% (.03) will be applicable for estates of decedents dying on or alter 7/1/94 and belore 1/1/96
.2% (.02) will be applicable for estates 01 decedents dying on or alter 1/1/96 and before 1/1/97
'1% (.01) will be applicable for estates of decedents dying on or alter 1/1/97 and before 1/1/98
.Spousal transfers occurring on or alter 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (Xl IN THE APPROPRIATE BLOCKS.
YES NO
1. Old decedenl make a trilnsfer and
a. retain the use or lncomo at the property lfilnslened.
b. retain the fight to deSignate who shall USe the property translerred or lIs income
C. letaln a reverSionary Interest or
d. receive the promise for life of cilher payments. benefits or caro? .
2. If death occurred on or before December 12. 1982 did decedent within two years proceding death
transfor property WIthout receiVIng adequate conSideration' If death occuned after December 12.
1982. did decedent transler property WIthin ono year at death Without receiving adequate
conSideratIOn?
3. Old decedent own an 'tn trust lor b;m\.. account at hiS or her death?
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
rn., . ,',' , "I'U ,~.... "", ".. ~~, '"r" ,........, '..
J',.,.,., 1S00 II" .. 'Il
x
x
x
x
x
A. Trustee shall pay the net income therefrom to Settlors and
the survivor of them for and during their lives and the lifetime of the
survivor of them, subject to the provisions of paragraph V, in such
periodic installments as Trustee shall find convenient but at least as
often as quarter-annually.
B. Upon the death of the survivor of Settlors, Trustee shall
continue to hold the then-remaining principal and any accumulated or
undistributed income for the benefit of their son, Robert G. Brandt,
subject to the same terms and conditions set forth herein relating to
settlors; provided that the said Robert G. Brandt shall have the same
power of amendment or revocation as settlors retain under paragraph IX
hereof.
c. upon the death of Robert G. Brandt or should he predecease
settlors, the then-remaining principal shall continue to be held IN
TRUST for the benefit of his spouse, Jeannette C. Brandt, and trustee
shall pay the net income to her for the rest of her natural life. When
settlors, Robert G. Brandt and Jeannette C. Brandt are all deceased, the
trust shall terminate and the balance then remaining shall be paid to
the issue of Robert G. Brandt in equal shares per stirpes.
ill
The principal and income of this trust shall be free from antici-
pation, assignment, pledge or obligation of Settlors and shall not be
subject to any execution or attachment or to voluntary or involuntary
alien/ltion.
IY
Trustee shall have the following powers in addition to those vested
in it by law and by other provisions of this trust, applicable to all
- 2.-
.\M~OI.Il.II..' \I.IKL 'rTflll"'" 'll\\~ lIU<l'l\IlUT \lIllff,t_",,'lllIl f'\ l~,lll
.
costs of gravemarkers; debts, income taxes, death taxes on any and all
property included in the gross estate for tax purposes, administrative
fees and expenses, and all other items in connection with the settlement
of the estates. Any such items may be paid directly by Trustee or the
funds for their payment may be transferred by the Trustee to the
executor or the administrator of the estates of Settlors. Neither such
executor or administrator nor any beneficiary of such estate shall be
required to reimburse Trustee for any funds so paid or transferred.
IX
Settlors and each of them reserve to themselves, and to the survivor
of them, the right by an instrument in writing intended to take effect
during their lifetime or during the lifetime of the survivor signed by
them or by the survivor and delivered to Trustee to revoke or amend this
agreement in whole or in part, provided that the duties, powers and
liabilities of Trustee shall not be sUbstantially changed without its
written consent. Trustee may revoke this agreement and deliver the
funds held hereunder to a home in which Settlors or the survivor of them
shall be maintained if, at any time, it in its discretion considers such
course to be advisable in the interests of Settlors or of the survivor
of them.
- 1:J-'"
-\RsnU) l' )I.lKE. \nOR"lH\l-I.A\\ HI'~ 'l\kU t \IIULT. 1:.\''''1111.1'' 1~'J11
.
I'
secretary
CCNB BANK, N.A.
~-b
By:
ATTEST:
.'1-
:\RsnLIl 10 SI.l~L ""'O..."H.".lAW. ZinC! "'U.lt nun. (.,!'>II' Hill. P.", If 011
'J'l[V ISIO r~ . ; ....,
CfH.H.t()"W~A\lH 01 "1 "'1'>~I\'4';IA
I";"ll'll ...oCr. fA) "f un,.
11[:.1 J(f41 bccrotNT
SCHEDULE G
TRANSFERS
"1."'0,0 Pllrll or' 0
ESTATE OF
~~RJ:lli....(;-,__..lIRANJlT...:'i~~~ _L~.L'L~:l(~('____~_~/ 17 /<J6
THIS_~.I.l~~UlE_~UST BE COM-"LETE~ AN~~ED IF THE ANSWER TO ANY OF THE QUESTIONS ON PAGE 2 IS YES.
ITEM OESCRIPTION 01' PliO
. lrlClud.. ""'..... 01 lh.. ".tfl"..
~!.-!~E!~ --~~~~ttl~!!'f~~!jl1!.
The folJo.....lng assut:-;
suh Jort to .j ROV(l(',lh
Agrournl!f1t d..f (!d I\IH'I
bf~t.W(Hm Mart In G. B,.
I MHq~<lI."t R. Br''-lIIdt I
"110 d I f!rJ AI''' II I? I
Cr.NI\ n'lIlk. N. A.. 110.'
N. A.:
FilE NUMBER
I
i
I
I
-..--------.-.-.
PUHY EXCLUSION TOTAL VALUE nECOS nOLlAR VALUE OF
.....1".." OF ASSET "'.INT DECEDENT INTEREST
'~!JI"":-!~I "-- '--',", -.',.
itn~
I.. TrlJ:;t
I '), I'I'JIJ
..mdt ,'and
hi:: s IIOU~; I
IJ9I. ) iHlfJ
I'NC: I\dllk.
Y Neltf.' IO,n5.00 10O.00r. 10,725.00
y Not.f! 10,653.13 lOO.OOr. 10,653.13
Not.e 5,103.13 100.OOr. 5.101.11
0 Fund
l6,801,.38 00.00r. 16,8011. 38
t. 13.7.65.25 lOO.OOr. 13,265.25
I"VI! FIIlld 5.391.71, 100.00r. 5.391. 71,
I
TOTAL (Also enlor on Ime 7. RecapItulatIOn) 61.91.2.63
Sln.ooo U.~. T""",slI"
dat.od 07/IV91
? SIO.OOO U.S. T"f!asur
dat.ed I1/J 5/87
3 $5.000 U.S. T"'",slI"Y
dated ]0/16/89
I, 9111 shares PNC Incom
@ I 7.858
5 PNC Rank cash aeCOlll1
;; PNC Bilnk IIl1r I a I R,'se
f',..~ .. _.. . ",,,. ,..., . .... ..' _q' ,.,.... . .~...
~ If mort' Sp.1CP t"i "(\('dt"'d InS~tl addlflon.,1 sheers 01 !'iiamo !ilze J
r,..,,... 1S0n ~.,-, ,... " r. I'. ~..~
~.-, .' .
,.. t:.::--.. '.- . :' :"_~
t- r
I i
:'c.r'.:.
",-
"t'_,
~ 7l ~',":':.:(.t':'':'f:.:
- ,-
--"-';'
[Itotl VolUlllon
Eltltl oIl Nlrtln 'rondl
Dote 01 D..lh: 01117/96
VolUltlon Dlto' 01/17/96
Sh.res
or Plr
Socurlty
O_riptlon
II 1??oo LtlITLO 5TATlS lRfASlJIlT NT (91282/1'0)
DID 07/1'191 Mot: 07/1"1998 5.2501
01117196
Dooler QuOlet
In1: 111,/96 to 01/17196
21 1??oo UNITEO SIAIES TREASURT NT (91282~9)
DID """17 NoI. 1"""997 5.575X
01117/96
OHler QuOt..
Int: 11/15/95 to 01,'7/96
3) 5000 LtlIl[O 'TATEI lUASI.IlT NT 1912827'l9ll
OTD 10/16/89 Not: '0/1"'996 5.000x
0"'7/96
DelIler QuOtN
Inti 10/15/95 10 01/17196
Totol . Security Veloes.
Totll . Aceruel.:
Total ,...tlollo VIlue I
SZ6,741.1J
1)1 \ .' .
i
, .
i', j ('
" '
1 ,lit. I) . I,
.'. /'/ "
i 'i' '"
,. .:. ,I
I,,'
',\' ....
. \ ,,- ., '. ~-
"'\ I,
I ..
, ,
. .'
"oc:_lng Oat.. 02114196
IIuobor of SOCurltl.. 3
Nlgh/Ask low/lld
IIU"
IIor Ad!.
S<<ur hy
Volue
Olv/lnt
AcerUlI
107.l5m 107.Z187'i AIB
107.25??oo TO.m.OO
4.53
106.5625 106.5 All
106.531250 10,653.13
153.61
102.09375 102.03125 All
102.062500 '.103.13
102.73
126,451.26
SZ60.57
Ii" 1/
...J.. 1<-
.. .
". / C. -;{(;i/.':5:{
)
1'/ ;:;'':' 'r.,
I'" ,11' t.,
I: ) J. ) (1 'I'J
I ) ) . )
I ,
,1 S. S2
In it , /('('/(:-'1 ) 'It "
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./
REV' 1511('( .7.1111
SCHEDULE H
FUNERAL EXPENSES.
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Please Print or T e
FilE NUMBER
C(l"''''OtIW~Al Ht OF pr~N5't'lVAN!A
'''~f~ib't,,~'bT~'''dlWf''
ESTATE OF
MARTIN G. BRANDT SSiI 173-01-2676
ITEM
NUMBER
A. Funeral Expenses:
01 17 96
DESCRIPTION
AMOUNT
J
Myers-Harner Funeral Home
5,613.69
2
Shull-Koontz - grave marker Inscription
70.00
B. Admlnlstrallve Costs:
1. Personal Representative CommiSSIons 3 . 100 . 00
Social Security Number of Personal RepresentalllJe
Year Commissions ptlld 1996
2. Anorney Fees Said!". Guido. Shuff Ii. Masland I. SOil.OO
3. Family e'lomptlon
Claimant Relationship
Address 0' Clalmanl at decedenfs death
Streel Address
City State Zip Code
4. Probate Fees
C. Miscellaneous Expenses:
1 Register of 1I1l] s fl] Ing fees 25.0il
? Reserved [or future UtXUS and expensos 3'>(].O(]
TOTAL IAlso enle' on line 9. Reca ~ulatlonl
(If more space Is needed. Insert addlllonal she.'s 01 sam. size.)
f';('Ir"."rjl,l c' lQQ" In'm''lnllw~'~ Cln!O' CP<:;v"Il"m"l If\('
s )~ 11,',".. (,'I
,.,,,", 1500" '....1 . It h.. ,..
DNO.M
112704 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*
.'~1"21.1"")
RECEIVED FROM:
i
ACN
ASSESSMENT Ii'
CONTROL Iii
NUMBER
AMOUNT
SLIKF. JOHN E
2J09 MARKET STREET
JoJ
...~,bU~.'t.'
CAMP HILL, PA J7011
t'OtDHfIf
,
I
I
IOID Hflf-
ESTATE INFORMATION:
t:I FilE NUMBER
g 21-1996-0209
t:I NAME OF DECEDENT IlAST)
Ii:,I ORAND T NARTI N G
II DATE OF PAYMENT
II POSTMARK T
COUNTY
SSN 173-03-2676
(FIRST) IMII
,
.
CUMBERLAND
DATE OF DEATH
REMARKS
fa TOTAL AMOUNT PAID
'f2.609.117
V2
PNC DANK N"
C/O JOHN E SLJKF. ESO
CHECKlI 324603
SEAL
:/
RECEIVED BY ,.
. .~~ '.
5IGNAtUR! I
,( "
'.f'
REGISTE R OF WI LLS
M/lRV C. LEWJ S
REGISTER OF WILLS
-----
--
-.-........-4.~ ,,--(UT --::.
/'
.,
I.
'. !
,
'V
REV-1547 EX AFP (12-95) ~
COHHOHWf,AL Itl Of III kNS't'1 VANIA ~
O[PARIHlNl or 511 Y(NU[ ;, . NOTICE OF INHERITANCE TAX
BURUU or INOIVIDUAI fAn.s ~ -.,,3 !.' APPRAISEMENT, ALLOWANCE OR DISAlLOWANCE
~~:~isi~:~~lpA 111:8-0&01 "t"";' OF DEDUCTIONS AND ASSESSMENT OF TAX
E!fl'Jfl'E- DF-a~lni'r -HARTItr'== - FILE NO.
DATE OF DEATH 01-17-96 COUNTY
ACN 101
DATE 07-22-96
ir-96-'1f289
CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
JOHN E SLIKE ESQ
SAlOIS ETAL
2109 MARKET ST
CAMP HTLL PA 17011
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Arlount Relli tt.d
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEV:i54'i-Eif"AFi>uiiz:9SY-NCi'r"iCE--OFuiNHEiiiiANCE-TAX-jiPPiiiiisEHENr-;-Ai:.l"oWAiicE-olim--m----u---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BRANDT MARTIN FILE NO. 21 96-0289 ACN 101 DATE 07-22-96
If an assessment was issued previOUSly, lines 14, 15 and~or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of line 14 at Spousal rat. CIS)
16. Allount of line 14 taxable at Lineal/Class A rat. (16)
17. AIIQunt of Line 14 taxable at Coll.teral/Class Brat. (17)
18. Principal Tax Due
TAX RETURN WAS: (X, ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.el Estet. (Schedule A I (11
2. stocks end Bonds (Schedule 8) (21
3. Closely Held Stock/Partnership Interest (Schedule CJ (31
4. Hortgages/Notes Receivable (Schedule OJ (4)
5. Cash/Sank Deposits/Hisc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule f) (6)>
7. Transfers (Schedule CJ (7)
8. Totel Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. funeral Expenses/Adn. Costs/Misc. Expenses (Schedule HI (9)
10. Debts/Hortgage Liabilities/Liens (Schedule II (10)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental aequests (Schedule JJ
14. Net Velue of Estete Subject to Tax
NOTE:
TAX CREDITS:
PAYHENT
DATE
04-08-96
RECEIPT
NUHBER
AA1l2704
DISCOUNT It)
INTEREST (-)
137.34
CHANGED
.00
.00
.00
.00
467.31
. .00
61.942.63
(81
62,409.94
10,658,69
5.971.03
III I
112)
113)
114)
16.6?9 n
45.7BO,22
.00
45,780,22
.00 X .00=
45,780.22 x.06=
,00 X ,15=
I1Bl
,00
2.746,81
.00
2,746,81
AHOUNT PAID
2,609,47
TOTAL TAX CREDIT !
IBALANCE OF TAX DUEl
INTEREST AND PEN.
TOTAL DUE
2,746.Bl
,00
.00
,00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,'
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RESERVATION: E.tat.. of decadents dying an or be for' Dec..be, 12, 19&2 .. If ftny future lnter..t In the ..tat. II transf.rred
In posses.lon or enjoy..nt to Cia.. a leol1a\eral) b.~flclftrl.' of the decedent aft.r the expiration of any e.tate for
11" or for ye.r., the CO..ORW.8Ith hereby expre..lv re.erve. the right to appraise and ...8.. tran,f.r Inheritance 'ax.'
at the lawful Cl.l. 8 (co11atoral) rat. on any suCh future Inter..t.
PURPOSE OF
HOnCE:
To fulfill the requlr...nt. of section 2140 of the Inh.ritanc8 and E,tat_ tax Act, Act 22 of 1991. 72 P.S.
Sectlon ZlU.
PAY"ENT:
Detach the top portion of thl. Notice and lubelt with your pay.ent to the Regl.ter of Will. printed on the r.ver.. .Ide.
--Hake check or .oney order payable tll; REGISTER OF MILLS, AGENT
All pay.ents recalved ~hall first be applied to any interest which ..y be due with any re.alnder appiled to the taM.
REfUND {CA)I
A refund of a taM credit, which wa. not reque.ted an the TaM Return, .ay be reque.ted by co.pletlnQ an "Application
far R,fund of Pennsylvania Inheritance and Estate Tax" IREY-1313}. Applications are available at the Office
of the ReQister of ~111., any of the 23 Revenue District Offices, or by calling the special 240hour
answering sarvlce nu.bers far for.s ordering: In Pennsylvania 10800-362-2050, outside Pennsylvania and
within local Harrisburg area 17171 78108094, tOOl (717) 772.2252 IHearlnQ I.palred Only).
OBJECTIONS:
Any party In interest not latlsfled with the appralse.ent, allowance or dllallowance of deductions, or alsel..ent
of taM I Including discount or Interest I as shawn an this Hotlce aust obJact within .IMty (60) dayI of receipt of
this Notice by;
.owrltten protest to the PA Dapart.ent of Ravanue, Board of Appaals, Olpt. 281021, Harrisburg, PA 1712801021, OR
.oelectlon to have the .atter deter~lned at audit of the account of the personal representative. OR
--appeal to the Orphans' Court.
AOHIN
ISTAATtYE
COARECTIONS:
factual errors discovered on this assa...ant should be addressed In writing to: PA nepart.ent of Ravenue,
BureaU of Individual Ta.e., ATTHI Post Assess.ant Review Unit, nept. 280601. Harrisburg, PA 17128-0601
Phone (717) 78706505. See page 3 of the booklet "Inltructlons far Inharitance Tax Return far a Resident
Decedent" (REY-1501) far an e.planatlon of adalnlstratlvelY correctabla errors.
DISCOUHT1
If any tax due I. paid within three ISl calendar .onths after the decadant's death, a flva par cent CS~) dIscount of
tha tax paid I. allowed.
PENALTY I
The IS~ taM aanasty nan-partIcipation penalty I. coeputed an the total of the tax and Intarast al.e"ad, and not
paid before January 18, 1996, the first day aftar the and of tha taM aanesty period. Thl. nonopartlclpatlon
penalty II appealable In the .aae eanner and In tha the ,a.e tl.a period as you would appaal the tax and Intere.t
that has bean assa.sad as Indicated an this notice.
INTEREST I
Intarest Is charged beginning with flr.t day of delinquency, or nine (9) .onthl and one (1) day fro. the data of
death, to the date of pay.ent. Ta.es which beea.e dallnquent bafore January I, 1982 be.r Int.rest at tha rate of
Ilx (6~J par cant per annul calculated at a dally rat. of .000164. All taMes which bec..a dallnquent on and aftar
January I, 1982 will bear Interest at a rata which will vary fro' calendar year to calendar year with that rate
announc.d by the PA nepart.ent of Aev.nuG. The IIPpllcable Intarest rates for 1982 through 1996 ar.:
'!!!! Tnterest Rat. DIIlly Inter..t fllctor !!!! Interest Rllte 0811'1 Tnt.rest factor
1982 20iC .000S4B 1'87 oX .000247
1985 16:( .000438 1988-1991 lIZ .000301
1984 IlZ .000301 1992 9Z .000247
1985 13;( .000SS6 199501994 ]X .000192
1986 10Z .000274 1995-1996 OX .000247
--Interest Is calculat.d .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-oAny Hotlc. Issued after the tax beco.'s dlllnquant will reflect an Inter.st calculation to flft..n CIS) day.
bayond the data of the assess.ent. If pay.ant is .ade after th. Interest co.putatlon data shawn an the
Notice, additional Int.r.st nust be calculatad.