HomeMy WebLinkAbout96-00314
Nil 21-96-311,
.
Esllltc 01'
Berneitn M. nnughmnn
, DccclIscd
l)ECIU~E OF PIWHATE AND GI{ANT OF LETTEns
AND NOW APRIL 16. IljJ.!j__. ill (ollsidemlioll of the pelilioll on
Ihe rc\'cr.\c side hereof, satisfactory proof having been prc!'lL'lItcd before me,
IT IS DECREED Ihat Ihe inSlrument(s) dOlled December 4, 1992
de"ribed Iherein be admilled 10 prubme and filed of rewrd as Ihe lasl will of Bernei ta M.
Baughman
and Lellers Testamentary
arc hereby granled III Brenda M. Wheeler and Ronald L. Baughman
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Kl'!li\ICr uf Will,
FEES
Probale. Lellers. Ete, """',' S 305.00
Short Certificates(3 ) , , , , , , , , " s.--2....Q.L
l(~l\.;'fJil\l\lI\H!lA,I:'~\9,t;~.., s 21.00
-.JCP S--5.,J!jL
TOTAL _ S 340.00
Filcd ,~l.'!\:r,I,,! fJ,... t 99,6, , , , , , , , , , , , , , , , , ,
Michelle R. calvert #65188
f\nUR~EY ISur. l"l. 1.1l. No.)
200 North Hanover street
AllllRESS
Carlisle, PA 17013
PIIONE
(717) 243-5551
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CALL~;1l ATTORNI;\" AI'R I L 16. 1996
PETITION Hut PlmnATE IIl1d (;HANT OF I.ETTEI{S
.2..(- q~- -3/ tf
hla/l' "' I3crncitil H. 1l.llIghlllilll
01\0 A"ow" iI\
Nu.
Ill:
. IkCl'i1wtl.
SIICla' S,'nlr/IY SII, 189..,09-4299
Re~islc' III Wills lor Ihl'
('OIIlIIy III ClIlllber 1 and__ in Ihc
('OIIl11101l\\l'allll of Pl'lIn'y!vallia
rlu.' pClili\H1 of till' 11l1l1l'1,i!!nl'd 11."IH.'(llully rl'pfl"l'I1l\ tholl:
YlHl1" !lclililHll'f(\), \\llll j,/all' IX Yl'OlI'\ \If age \11" nlth.'.- ;,1I61111' l"'4'"ul.9_~~___.. ____.____~_ named
in Ih., las, willllllhc ahmc d.wdclII. dalcd.. ... ..-E~.~CI~ .Qr. .' H ...___.,___.______. 19~_
alld wdicil(s, dalcd __ ... (noncL____...___________________
=J'lQW,.;(l.lyii!;.;::!-!~:-Jy;=~Lc=-r~~(-<1J:. 1=.2 J$'\ ,; )lu':U"I'-J___cj Nt';; led
_._..y l'lII3.____.___.____.___ ----------
('I.IIL' Idl'\illll I.'IIL"lllll\lilll':':', L'.~. fl'IlIl11L'I,llillll, lk.llh Ull'\l'nlltll, \.'1(.)
lJecclldcnl '"'' dllmidled al dcath in Cumbe.t:: land ___ _ ('ollIllY. Pennsyl\'ania. with
h.__e!,_.. lasl lamily or prilldpal residence al __747 IH9.sJ~J:_",-Lll.!LRQad, Newvi lie,
_.__l'lI._J,124L______.
lIi\1 \lIl'l'I, 1I11T1lhl'f ,UUlllllllldjlilhlY)
Ikcellllenl. Ihell .. .18.____ years 01 age. dkd _r-t.,IJ-~h_2)., . 19 96.
at __CJ.lmb_e d an d_Cr.o_s sing s--.Re.tiI.emenLllorne,_LLongsdcu:LWay_,-Ca.r.l i 5 1 e P A
bcept as 1'0110\". decedenl did nul marry, was nul dim!Ced and did nul haw a child born or adoplcd 1 761 3
after e~eculiun uf Ihe will uffered for prohatc; Wll' nOllhe \'kl im uf a killing and WllS Ue\'er adjudklllcd
inwmpclent: __(nonc.)__.
Dc\.:cllllLont at lkath owned property with eSlimated \'aluc!-l as follows:
(If domidled in I'll,) All personal property S 13.000.00
(If nul dumidled in I'a,) Personal property in I'ennsyl\',mia S
(If nol dmnidled in I'a,) Personal property in County S
Vallie of real estalc ill I'ennsyl\'allia S 290,000.00
,ilUated as fulluws: __7 42.J319s_e_rvi_lJ,JL.RQaJ;l.,-.Newvi lie, PA; a, nn F.no 1 il Road,
..Newville ,JA;_'L45-Blos er.vJ.lle..Roild...Jiewv i lie ,~~
.Dri'le,_New_'lille,.-li; 4108-4110 Enola RQ.<!9.., Newville. PA
WIIEREFORE, pe,itioner(s) respeclfully requcsHs) Ihe prohalc of the lasl will llnd codicil(,)
presented herewilh and the grant of Ielters testamentary
Ih:'li1m~'l1Iary; Oldlllini\lraliilll ~,t.il.; :ldmini\lr;llinn d.h.n.('.l.a.)
IhelOn,
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Bren a H. Wllee~er
--;fi65 Newville Road
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OATH m' I)EHSONAL HEPHESENTATIVE
COMMONWEAI.TII 0/0' I'ENNS\'I.\' ANIA I ,~
r :;~
COUNTY 0/0' CUHBERLAND J
;,.9). ~,
rile !ll'titiolll..,t(\) aho\C.'.nanwd !o.wcm(!.,) or affirm(s) Ihat the stalements in the foregoing petition are
true and ~l1nel.'l 10 thl' he';,; of Ihe knowledge and helief of petilioller(\) and thai a!o. per\onal rcpre\cn.
lali'e(s) of Ihe ahOH' deCelknt pelilioner(s) will wdl alld Irllly administer Ihe estale ac~ording 10 law,
y",' j /), /jJ'l '
S\\orll 10 or allirll1l'd and \uh\l'nhed ~~( /it(L~1 /t.// (/ \./ to/')
hd~~~~~~ Ihis. n 11 th._ -::i9~~ III j_-Bfe:1-j ~l.. ,~ncele;~ J ~'
/)'.1"'1': <~,-:-'::;..\'-;22(:=;2~LJ~{.:= CJ!g;;l':tL,d.'W' :0tc ~
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PAVMENT I
D.tach the top portion of thl. Notlc. and .ub.lt with your paye.nt .ad. payabla to the na.. and addra..
prlntad on tha ravar.a .Ida.
If RESIDENT DECEDENT laka chack or eon.y ord.r payable tal REGISTER OF WILLS, AGENT.
If NON'RESIDENT DECEDENT e.k. ch.ck or lon.y ord.r payabl. tal COHHONWEALTH OF PENNSVLVANIA.
REFUND (CR): A rafund of a tax cradlt, which w.. not raqua.tad on tha Tax Raturn, eay b. raqua.tad by co.platlng an
"Application for Rafund of Pann'Ylvanla Inh.rltanc. and Eltata Tax" IREVwlllll. Appllcatlonl ara avallabla at
tha Dfflca o' the R.gl.tar of Will., any of tha Zl Rav.nu. DI.trlct O.flcal or fro. thl D.part.ant'. 2~whour
an...arlng .arvlcl nuab.r. for for.. ord.rlngl In P~'Ylvanla 1.800w162w20S0. outlld. pann'Ylvanla
and within local Harrl.burg ar.a 17171 787w8094. TDDI (7171 772wZ2S2 CHaarlng I~alrad onlyl.
REPL Y TO:
OUa.tlon. ragardlng arrorl contaln.d on thll not lea .hould b. addr...ed tal PA aapart.lnt of Ravlnul, Buraau
of Individual Tax.l, ATTNI Po.t A.......nt Ravlaw unit. Dapt. Z80601, Harrisburg, PA 17128w0601. phone
17171 787.6505.
a I SCOUHT I
If any tax due II p.ld within thraa (3) cal.ndar .onth. aftar tha dacadent'. daath, a 'Iv. parcant CS~I dllcount
of thl tax paid h allowad.
PENAL TV:
Thl 15~ tax a~a.ty non-participation panalty I. co~tad on tha total of the tax and Inter..t al.e..ed. and not
paid before January 18. 1996, the flr.t day a.t.r the and of thl tax a~a.ty period.
INTEREST I
Intare.t I. chargad baglnnlng with flrlt day of dellnquancy, or nlna (,) aonth. and on. Cl1 d.y fro. tha data of
daath. to tha data of payeent. Taxa. which beca.e dallnqu'nt b.for. January 1. 1982 baar Intere.t at the rata of
.Ix 16~) percent per annul calculat.d at a dally rat. of .OOOI6~. All taxe. which blca.. dallnquant on and aft.r
January 1. 1912 will baar Intara.t at a rata which ..Ill vary froe calandar y.ar to calandar y.ar with that rat.
announc.d by thl PA Dapart..nt a. R.v.nue. Tha applicable Intera.t rat.. for 1982 through 1998 ar.:
Vaar Intera.t Rata Dally Intara.t ractor
Y.ar
Inter..t Rata
Dally Intar..t Factor
19az 20X .000541 1987 .~ .000Z47
19U 16~ .000438 19".1991 11~ .000101
1984 lU .000301 199Z .~ .000Z47
I.as 11:< .000356 1991wl994 7~ ,000192
1986 10~ .000274 1995wl998 .~ .DaaZ~7
..Intar..t I. calcul.tad .. folio...:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notlca I..ued aft.r thl tax becoae. delinquent will r.fl.ct an 1nter..t calculation to fl,t..n liS) daYI
bayond the data of tha .......ent. I' pay.ant II .ade aftar thl Intare.t co.putatlon data .hown on the
Notlc.. additional Intar..t IUlt b. calculatad.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
ncrnita M. naughman
Date of Death: 3f23/96
Will No.
21-96-0314
Admin. No.
pursuant to Rule 6.12 of the supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No X .
b. The separate orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes X No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date:4/1C;/QR
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Signat.ure
Michelle R. Calvert
Name (Please type or print)
200 N. Hanover street
Carlisle, PA 17013
Address
( 717) 243-5551
Te 1. No.
Capacity:
personal Representative
x Counsel for personal
representative
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3lictl.t JliU ctl'fi1 Qfe13h111tl'Ut
BERNE ITA M. BAUGHMAN
I, BERNE ITA M. BAUGHMAN, of 747 Bloserville Road, Newville,
cumberland, upper Frankford Township, cumberland county,
pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my Last
Will and Testament, hereby revoking and making void all previous
Wills and codicils heretofore made by me.
FIRST
I order and direct my personal representative hereinafter
named to pay all of my just debts, funeral expenses and expenses
involved or connected 1tlith the administration of my estate as
soon after my death as is reasonablY possible.
However, my
personal representative need not accelerate and pay those
unmatured obligations which, in his, her or its opinion, it might
be proper and more advantageouS to retain or renew and pay as
they become due and payable. If I do not own a burial plot or a
grave marker at the time of my death, I authorize my pcroonal
representative, in his, her or its sole discretion, to purchase a
burial plot and to erect a suitable grave marker at my grave, and
to expend sums from my estate for this purpose.
SECOND
I give, devise and bequeath the following property with all
insurance proceeds thereon as follows:
(A.) The sum of ONE THOUSAND FIVE HUNDRED AND XX/100
GRIFFIE & ASSOCIATES
A.TTORNtYS.A.T.L^W
200 NORTH HANOVER STRtET NORTH MAIN STAEU
CARLISLE, PENNS'ILVAN1A 1701pAGE Cli~E6S8URG, PENNS'ILVANIA 172.01
.'
. --- --,...... --.,
LAST WILL AND TESTAMENT OF BERNEITA M. BAUGHMAN
($1,500.00) DOLLARS to my church, ST. JAMES LUTHERAN CHURCH,
Bloserville, Upper Frankford Township, Cumberland County,
Pennsylvania; and
(B.) The sum of ONE THOUSAND AND XX/100 ($1,000.00) DOLLARS
to each of my grandchildren who survive me by sixty (60) days,
namely:
'.
TODD WHEELER
PHILIP BAUGHMAN
TEDD WHEELER
DARIN BAUGHMAN
TENA WHEELER
CHAD BAUGHMAN
TONYA WHEELER
THIRD
\,
I give, devise and bequeath the rest, residue and remainder
of my estate, together with all insurance proceeds, thereon of
whatever nature and wheresoever situate to my beloved spouse,
" .'
"
LEROY O. BAUGHMAN, providing that he survives me by sixty (60)
days.
FOURTH
ShoUld my spouse, LEROY O. BAUGHMAN, predecease me or die on
or before the sixtieth (60th) day following my death. then I
give, devise and bequeath the rest, residue and remainder of my
estate together with all insurance proceeds thereon of whatsoever
nature and wheresoever situate in equal shares to my children,
BRENDA M. WHEELER and RONALD L. BAUGHMAN, who survive me by sixty
(60) days, per stirpes. It is further my desire that my personal
representative, after consultation with any heir or heirs of mine
who survive me, and in his, her or its own discretion, choose
GRIFFIE & ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE, PA 17013
PAGE 2 OF 6
14 NORTH MAIN STReET
SUITE 307
CHAMBERSBURG, PA 17201
LAST WILL AND TESTAMEN'f OF BERNEI'l'A M. nAUGIIMAN
such articles from my tangible personal property (exclusive of
cash, stock certificates, bonds, and all other tangible evidences
of intangible personal property) as he, she or it believes will
be useful to such heir or heirs or desirable for him or her or
them to have, either from a sentimental point of view or
otherwise, and to deliver such articles to such heir or heirs or
among such heirs in equal or unequal shares as determined by the
further exercise of his, her or its discretion, provided no other
heir objects to the distribution. All tangible personal property
not so distributed is to be sold, either publicly or privately,
by my personal representative, adding the proceeds of such sale
or sales to my residuary estate and to be disposed of in equal
shares among my surviving heirs after payment of my estate debts,
taking into account the tangible personal property otherwise
provided to them.
FIFTH
I grant my personal representative the following powers in
addition to and not in limitation of such powers as my personal
representative shall hold by law:
(a) To retain all property received including the stock of
any corporate fiduciary acting hereunder, provided such
property remains productive.
(b)
To
join
in
any
corporation,
partnership,
recapitalization, merger, reorganization or voting
trust plan; to delegate authority with respect thereto;
to deposit investments under agreements and pay
GRIFFIE & ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE, PA 17013
PAGE J OF 6
14 NCRTti MAIN STRtET
SUIlE 307
CHAMBERSBURG, PA 17201
LAST WILL AND TESTAMENT OF BERNEITA M. BAUGHMAN
assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of
shares.
(c) To manage, operate, repair, improve, mortgage or lease
on any terms any real estate held or owned by my
estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or
personal,
without regard to the principle of
diversification or any other statute or general rule of
law in his, her or its absolute discretion, it being my
intention to give my personal representative the
broadest investment powers possible, providing such
investments do not unnecessarily prevent the prompt
settlement of my estate.
(f) To sell or otherwise dispose of any property, real or
personal, tangible or intangible, at any time forming a
part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit
in his, her or its absolute discretion.
(g) To borrow money for the payment of taxes or for any
other proper purposes in the administration of my
estate, and to mortgage or pledge estate assets as
security.
GRIFFIE Be ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE, PA 17013
PAGE 4 OF 6
14 Nonni MAIN STREET
SUITE 307
CHAMBERSBURG, PA 17201
)
,
LAST WILL AND TESTAMENT OF BERNEITA M. BAUGHMAN
(h) To compromise claims without court approval including,
but not limited to, any controversies with the United
states of America or the commonwealth of pennsylvania
concerning estate and inheritance taxes on any
interests that may pass under this my Last Will and
Testament.
(i) To distribute in cash or in kind upon any division or --.....
distribution of my estate.
(j) To undertake any and all acts deemed necessary and
proper by my personal representative for the proper,
advantageous and prompt management of the settlement of
my estate.
(k) In general, to exercise all powers in the management of
my estate which any individual could exercise in the
management of similar property owned in his own right,
upon such terms and conditions as to him, her or it
may seem best and to
execute and deliver all
instruments and to do all acts which
he, she or it
deems necessary or proper to carry out the purposes of
this, my Last Will and Testament.
SIXTH
No interest of any beneficiary of my estate, either in
income or in principal, shall be subject to anticipation or
pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber
his interest either in income or principal, nor shall the
GRIFFIE & ASSOCIATES
ATTORNEYS AT LAW
14 NORTH MAIN STREET
SUITE 307
CHAMBERSBURG, PA 17201
2.00 NORTH HANOVER STREE:T
CARLISLE, PA 17013
PAGE 5 OF 6
LAST WILL AND TESTAMENT OF BERNEITA M. nAUGIIMAN
interest of any beneficiary be liable or subject in any manner
while in the possession of my personal representative for the
liability of such beneficiary.
SEVENTH
I nominate, constitute and appoint my spouse, LEROY O.
BAUGHMAN, as Executor of this my Last Will and Testament. In the
event my spouse is deceased, unable or unwilling to serve or
shall cease to serve for any reason whatsoever, then I nominate,
constitute and appoint my children, BRENDA M. WHEELER, and RONALD
L. BAUGHMAN, or their survivor, as personal representative of
this my Last will and Testament.
I direct that my personal
representative shall not be required to give or post bond for the
faithful performance of his, her or its duties in this or any
other jurisdiction.
IN WITNESS WHEREOF, I have hereunto
set my hand
fN I \
to this my
day of
/.
Last Will and
!J",ji-rJ,(
WITNESS:
K/;" ;
"
BERNE ITA M. BAUGHMAN'
Testament this
, 1992.
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GRIFFIE & ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE, PA 17013
14 NORTH MAIN STREET
SUITE 307
CHAMBERSBURG, PA 17201
PAGE 6 OF 6
1~\S'1' In 1>1> ANn 'n~:;'I'AM\o:N'1' 0\0' m:\lN\o: I'I'^ M. IIMIl;IIMAll
lI~MQJ!Ml:D~QI'IEli~
COMMONWEALTH OF PENNSYLVANIA :
: 55.
COUNTY OF CUMBERLAND
,
.
I, BERNEITA K. BAUGHMAN, the Testatrix whose name is signed
to the attached or foregoing instrument, hav ing been duly
qualified according to law, do hereby acknowledge that I signed
and executed the instrument as my Last Will and Testament; that I
signed it willingly, and that I signed it as my free and
voluntary act for the purposes therein expressed.
I
BERNE ITA M. BAUGHMAN
sworn or affirmed and acknowledged before me by BERNE ITA M.
BAUGHMAN, the
\,)l (-, i ,\ {J.. '- j
Testatrix,
this
ill! )
day
of
, 1992.
'- /1', (, r L.' ./-) i ,\ i ); 1/', I
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NOTARIAL SEAL
TRACY L LEHMAN, NOTARY PUBLIC
CARLISLE BORO, CUMBERLAND CO , PA
MY COMMISSION EYPIR[S MAY 16 1'l9~ '
GRIFFIE Be ASSOCIATES
ATTORNEYS AT LAW
'4 NORTH MAIN STREET
SU ITI: 307
CHAMBERSBURG, PA 17201
200 NORTH HANOVER STREET
CARLISLE, PA 17013
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Berneita M. Bauqhman
March 23, 1996
Date of Death:
Will No.
2196-0314
Admin. No.
To the Register:
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court ~ules was served on or mailed to
the fOllowing beneficiaries of the above-captioned estate on
April 18, 1996 I
Name
~ld L. Baughman
Brenda M. Wheeler
Tedd A. Wheeler, CPT
odd M. Wheeler CPT
Tena L. Cobaugh
n a R. Wheeler
Darin R. Baughman
Chad M. Bauqhman
*see bottom of document
Notice has now been given to all
Rule 5.6(a) except (none)
Address
34 Bloserv1~~e Rd. Carlisle, PA
2265 Newville Rd., Carlisle, PA
2684 C Buc ner Ave., For ea e,
5608 Tower Road, Fort Belvoir, VA 22060
2340 Waggoners Gap R., ar 1S e,
2265 Newville Rd., Carlisle, PA 17013
34 Bloservi e R., ar 1S e,
34 Bloserville Rd., Carlisle, PA 17013
17013
17013
persons entitled thereto under
Date:
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Signature
Name Michelle R. Calvert, Esquire
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Carlisle, PA 17013
Telephone717) 243-5551
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Address 200 North Hanover street
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Capacity:
Personal Representative
Counsel for personal
representative
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* Philip Baughman - 4158 Kattatinny Drive, Mechanicsburg, PA 17055
st. James Lutheran Church - 717 Bloserville Road, NeWVille, PA 17241
Il:EV.I~OOU.lll-qll
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20. If line 17 is grealer than line 18, enter Ihe difference on line 20. This is the TAX DUE.
A. Enler Ihe inlerest on Ihe balance due on line 20A.
B, Enler Ihe 'alai a' line 20 and 20A on Hne 20B, Thi. i. Ihe BALANCE DUE,
Make Chock Payable fa: Rogl,'er 01 Will., Agent
.. BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..
~~der penahies of perjury, I declare that I ha~fl e..amined .his return, including accompanying "hedules and .sfalements, and to the belt 01 my ~nowledge and belief,
IIII true, correct and c omplefe. I declore 011 real eltole has been repor.fed at true mor~... t ~olue. Oeclarolton of preparer other than the penonol rep~sentofi~e is
bo noli j r tic 'ch r er has any ~nowledge. __ __ ' IJ~:-'
s - 0, , - r -- ADORtS\2-:t65Newvi11eRo-:-'-Carl.Ts1e-;--PA- 6AIT'~ - ~U;----
1...1!-:J'-/;;' ~u:2L!L"..Lf..t:.~L____ ___3..~_ Bloservi_~l<:Rd_._-,--_Ca.E.! isle, PA ----L.':.......i- '<
10 "TURE OffiE~~Rt'A.6'HER TUAN AEPRESENTATIVE AODIlESS DAIE- _ _____
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
'OR DATES 0' DEATH Ann 12/31/91 CHECK HERE
IF A SPOUSAL
"D_Y_E_RTY g1E.!lI!IS CLAIMED 0
'ILE NUMBER
21
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COMMONwrAITH Of PHmsnVANIA
OEPARIMENf Of REVENue
DE PI <'!lOMI
.lARRISBUIlG. PA 111180601
DEN 'S NAME lLA . fl , AND MIDI Itll tAli
NUMBER
-- .-- ~-
96
0314
COUN'Y CODE
r~ M I I A lOR
747 Oloserville Road
NeWVille, PA 17241
YEAR
Baughman, nerneita M.
'6~A;~~u~r~'~:~~A9 u-T;';-;'30~~'~ r~'; ~ ;i~'; 17
---------~-----__ _____m..__..____.n______ _ .._-~--- ---
K~ 1, Original Relurn I) 2. Supplemenlal Return
o 4. limited Estate [] 40. Fulure Inferell Compromise
Ifor do 'e. of dealh after 12,12,82)
o 6. Decedent Died T 8slale [] 7. Decedent Mainlained a U~ing T run
(Allach copy a' W;1I1 IAllach copy a' Tru,')
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPlETE MAlltNG ADDRESS
Michelle R. Calvert, Esquire Griffie & Associates
""'HON' NUM"'------------ --------- 200 North Hanover street
L717 L 243-5551 J ca~liSl~, P_A 1701__3
I. Real E"ole (Schedule A) I II $205,000.00
2, Slock. and Bond, (Schedule B) ( 21
3, Clo.ely Held S'ack/Pa,'ne"hip In'ere.' ISchedule CJ (3)__
4, Morlgoge. and NOle. Receiyoble (Schedule D) I 4)
5, Co.h, Bonk Depa.i" & Mi$COlloneau. Pe"onal P'operly( 51 __ .1 8,604.25_
(Schedule E)
6, Jointly Owned P,operly (Schedule F)
7. T,ons'e" (Schedule GI (Schedule II
8. TOlol Gran Anell (tala I lines 1.7)
__ coo~,,___Culn.berland
LJ 3. Remainder Return
(for da'e. a' deolh prio, 10 12,13,82)
[15, Fede,ol E"ale To.
Relurn Requirod
_ 8. Tolal Number of Sofe Dnpasil Boxes
( 6) __
( 71
20,000.00 __
9. Funeral Expenses, Adminhtrative Cosls, Miscellaneous ( 9)
E.pen.e. (Schedule H)
10. Debls, Mortgage liabilities, liens ISchedule I)
11. T 0101 Deductions ('0101 line. 9 & 10)
12. Nel Value of Eslale (line 8 minus line 11)
13. Chorilable and Governmentol Bequests (Schedule J)
14. Net Value Subject to Tax (line 12 minus line 13)
15. Amaunl of line 14 toxable ot 6% role
(Include yoluos from Schedule K or Schedule M.)
16. Amount of line 14 taxable ot 15% rate
llnclude values from Schedule K or Schedule M.)
17. Principal tax due (Add lox from line 15 and from line 16.)
18. Credits Spousal Poverty Credit Prior Poyments Discounl Inleresl
- ---- ------- + --- _______ +__6(j2_.15. '____
19. If line 18 is greater Ihon line 17, enler Ihe difference on lino 19. This is the OVERPAYMENT.
aD ....:rr:I.1III-I(..t...I.ll..U..(,I.l.lUIIoI~...,.Irn":'r.~"'I'III"'l.l'I':cl'"tll.1111II
( 81_$~'L3/~04..~5___
2_1,118.55
(l0)
69.56
(III
(12)
(13)
(14)
21 188.11
---,,-----.,------~._--------
. _2 22,_4J_p.l4______
_ ____1-'-~Q.0_.JHL__
. 220/_~ 16 . 1.4
.------LJ,25_4~99~___
(l51___220,916.J4._u_ _.x ,06=
(161
x ,15 =
- _.-.-.._-- -- -------------~
(17)
13,254.99
662.75
(18)
(191
--- --- --"--"--------------_._--------
12,592.24
(20)
120A)
(20B)
-1t1rr;{cr:[&-----f-:-(~b.'t;::.f___----.2QO--N.-lla-I)Q-'LeLSt., --Carlislu,_--P4L1J.0_13 ~t-r/~r;;---
~!'i.U02 fl. 11' 8~1
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IS". ft..~.'(\
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COMMONWEAltH m P[NU!lYI"...U1A
INtHRIlAN(lIAX 1l[IUR'~
~(SID[N' DE((OENl
SCHEDULE A
REAL ESTATE
FILE NUMBER
2196-0314
ESTATE OF
Berneita M. Baughman
(Prop.rty lolntly.owned with Righi 0' Survivorship must b. dllclosed on Sch.dulo F) All f801 oltolo ,hould b. reported at 'oh mor"-ol vnlue
which II defined 01 the price at which prop.rly would b, .xchanged b..woe" D willing buyor and a willing ,,1I.r, nelth.r belnD compellod
to buy or 1111, both having reasonablo knowledgo of the ,.Ievunl fadl.
.. ....n. --1 .-
ITEM DESCRIPTION VALUE AT DATE
NUMBER Of DEATH
1. 747 Bloserville Road, Newville, PA 17241 $ 80,000.00
2. 4100, 4108-4110 Enola Road, Newville, PA 17241 $ 85,000.00
3. 741 Bloserville Road, Newville, PA 17241 $ 40,000.00
TOTAL (Also enlor on line I, Rocapitulation)
(/I more spaco j, needed. insor' additional she!'" of some si:o.)
S 205,000.00
......"121..110.61.
9" ,
,
COIr!UllONWI41'HOf 'fNN"I\OANIA
I"'HIIIIANlIl,lIll1l1'N
IUID'NIO'ClO',..I
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE L1ABLlTIES AND LIENS
ESTATE OF
Berneita M. Baughman
FILE NUMBER
2196 - 0314
ITEM
NUMBER
DESCRIPTION
AMOUNT
i
I
I
I,
United of PA - final phone billing
$ 38.94
$ 30.62
2.
Belvedere Medical Corp.
TOTAL (AI.o enle, on line 10. Recopitulolion)
(If mar. space ;s needed insert additional sheets of some siu)
S 69.56
1"_I\llIltll"'1
.t~ifr
SCHEDULE J
BENEFICIARIES
{Q......OllYllAthi 01 "llIl\UIf.U"Io
',..HIIU......tI fAl '"UI'''
IUIDI""OIClDINI
ESTATE OF
Berncita M. Baughman
FILE NUMBER
2196 - 0314
ITEM
NUMBER
------.---- - -------_._._-~._._--_._-----~~ --. --_.__.~----
RELATIONSHIP
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
________~u__~_______.~__ _.._ _~..________ ________ .________.____ _ _~_____.____ .___~_
A. TOJloble Boquo,":
1. Tedd A. Wheeler
2684 C Buckner Ave., Ft. Meade, MD grandson $1,000.00
20755
2. Todd M. Wheeler
5608 Tower Road, Ft. Belvoir, VA grandson $1,000.00
22060
3. Tena L. Cobaugh
2340 Waggoners Gap Rd., Carlisle~ PA granddaughte $1,000.00
1/013
4. Tonya R. Wheeler
2265 Newville Rd., Carlisle, PA 17103 randdaughter $1,000.00
5.
6.
7.
8.
ITEM
NUMBER
1.
Darin R. Baughman
34 Bloserville Rd., Carlisle, PA 17013 grandson
$1,000.00
Chad M. Baughman
34 Bloserville Rd., Carlisle, PA 17013 grandson
Philip Baughman
4158 Kattatinny Dr., Mechanicsburg, PA grandson
17055
Ronald L. Baughman
34 Bloserville Rd., Carlisle, PA 17013 son
BreM.a M. Wheel~---=2_2_65--.fu'!wviJ._t~Ii!;i~ dalLg
Carlisle PA 17013
NAME AND ADDRESS 6F BENEFICIARY
$1,000.00
$1,000.00
1f2 of residue
lLLof residue
AMOUNT OR
SHARE OF ESTATE
B. Charirable and Governmenral Bequo,":
st. James Lutheran Church
717 Bloserville Road, Newville, PA 17241
$1,500.00
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTSIAho en'er on I;ne 13, Recopi.ulo.ionl
s 1,500.00
(If more .pace is ne.ded, insert additlonal.he... of same .bel
Inventory 01 the re'al and personal estate 01
BERNEI1'A f1. BAUGIIMAN
deceased
1. Real property located at 747 nloserville Road, Newville,
PA 17241
2. Real property located at 4100, 4108-4110 Enola Road,
Newville, PA 17241
3. Real property located at 741 Bloserville Road, Newville,
PA 17241
4. Farmers Trust Co. checking account #100226
5. Farmers Trust Co. checking account #354759
6. Farmers Trust Co. Christmas Club account #222-001689
7. Personal property and household effects
8. Certificate of deposit #4641707270, Meridian Bank,
Berneita M. Baughman in trust for Ronald L. Baughman
9. Certificate of deposit #4641708690, Meridian Bank,
Berneita M. Baughman in trust for Brenda M. Wheeler
'<l' , ,
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... (,-
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c...
N
~
o:fc:. 'I) ,} ~
.::-\ aU
.80,000 00
85,000 00
40,000 00
3,980 79
011,613 36
10 10
3,000 00
10,000 00
110,000 00
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMIERLAND
u:
Ronald L. Baughman and Orenda M. ~leeler
b.ing duly sworn acco,ding to law, d.po.., and "y' th.t l heY a re the
Executors of tho Estat. of nernei ta M. nauqhman
lat. of -2-47__nlose.rviU_9._,~d,~~ville ,Cumberland County. Pa., d.c....d .nd that the
1 Wheeler
within i, an inventory mad. by Rona d L. Bauqhman & ~nda M. , the ,.id executors
of the .ntir. .st.t. of ..id d.c.d.nt. con,isting of all the pe..on.1 p,op.rty end ..al ..tat., ..c.pt r..1 ..tet. ouhid.
the Commonw..lth of Penn'ylvani., and that tho ligu,.. oppo,it. each it.m of the Inventory r.p,..ent it', f.ir velu.
II of the date of d.cedent', death.
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J/'11t
and ,ub,cribed before me,
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'1)J. ,',' /1./ ,/')... /'/L({! , t~ /'
3d ry,L~t<'f:V~ I!f, [(oeld" ~,,:,II~ t, Pfl.!7~IJ
Add.." /70(1
19
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--:-Nolai'-dl S~.lr.
loah f.. MJlf". Nolary Public
j C~rhs'u tlnru. Ctlmb/3rl':lFld Count
t."y COnllnj5~IOn Ellrrro5 Apnl 17.2600
o.t. of O..th
23
March
Month
1996
VUt
0.,
INSTRUCTIONS
I. An inventory must b. fiI.d within three months .fter appointm.nt of p.rson.1 r.pr...nt.tiv..
2. A suppl.m.nt inventory must be filed within thirty d.ys of di,cov.ry of .dditional ...ots.
3. Additional sheeh may be attached II to p.r,onalty or realty
4. See Article IV. Fiduciari.. Act of 1949.
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cr......1f..WfAtltl 01 PI~NSVt\lANIA
L:.1 4~IP'llN' Of II[VI ~UI
IHlAt:Au Of INDiViDUAl tAllI S
DlPI. :8DbOI
tlANRlseUNC, IIA tll;'lI"ObOI
RONALD BAUGHMAN
747 BLOSERVILLE
NEWVIllE
~~
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO.21 96-0314
96125B96
07-04-96
'I" 1\0111 ,,,., UI
EST, OF BERNEITA M BAUGHMAN
5,5, NO, 189-09-4299
OATE OF DEATH 03-23-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
n SAVINGS
LJ CNECKING
[Xl TRUST
o CERTlF ,
FORMS TO:
RD
PA 17241
REMIT PAYMENT AND
REGISTER OF WILLS
CUMBERLAND CO COURT
CARLISLE. PA 17013
HOUSE
MERIDIAN BANK hIlS provided Ihe DllIpllrt..e"t wllh the Infort'llltlon llsled below which hln been und In c;aleulBtlng the
potential tax du.. their records Indicate Ihat al the death of the above decedent, you were a Joinl owner/beneficiary of this account.
H you 'e.1 this Inforoallon is Incorrect, plea.. obtain writtllln o;ortecllon froe tho tinllnc:lal Inslltution, attach II copy 10 this for.
lInd return It 10 the obOlle address. .Ihll .u:count Is tn.llbl. In nccordllnco with the Inheritance hill laws of the Co",.onw.8Ith of PllInnsylvlmla.
auestlons oay be lInsworod by cailing (711) 187-8121.
COMPLETE PART 1 BELOW
Account No, 4001971813
M M M SEE
REVERSE SIDE FOR
07-13-92
FILING AND PAYMENT INSTRUCTIONS
D.te
EstabUshed
To Insure proper credit to your lIeeount, two
121 caples of this notice ..ust aceoepllny your
pllyunt to tho Relllster of Wills. Halee ch.ck
paYllble to: "Roglster of Wills. Agont".
Account Balance 30.050,32
Pe,.cent Taxabl. X 100,00
Amount Subject to To. 30.050,32
Tax Rate X .15
Pot.ntial Tax Due 4.507,55
NOIE: If tall pay.ent, are lude within thr..
(31 ..onths of the docedent', dllto of death.
you nay d.duct a S% discount of tho tax du..
Any inh.rltanc. tax due will beco.. dellnquont
nine (91 Jilonths afte,. the d8to of doath.
PART
[!]
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
A. c=J Tho above inforMation nnd tax duo is correct.
I. You lIIay choose to rollllt pnY..llInt to the Reglsto,. of Wills with two coplu of this notico to obtain
8 discount or nlloid Interesl, or you lIIay choCk box "A" and r.turn this notlc. to the Roglsttr of
wllis IInd nn offlciai assesso.nt will be issued by the PA Olllpllrt",.nt of Revonue.
[CHECK ]
ONE
BLOCK
ONLY
8. c=J Th. above nsset has bo.n or will bo reported and tax paid with the Ponnsylvanla Inhoritance Tax return
to bo filad by tho docodent's repres.ntatlve.
C. 5{] tho nbove Inforlllation is incorrect nnd/or debts and d.ductlons were paid by you.
You .ust cooplelo PART 0 and/or PART 0 below,
PART
~
T.~~
If you indicate a diff8~.nt tax ,.at., pleas. state you~
,..lationship to decedent:
OFFICIAL USE ONLV 0 AAF
PA DEPARTMENT OF REVENUE
~:"!'~!:~~ - ~O~:"''''''':''f'.T!~~! C;. T.~.~ ~~: .!~!~!!.'"!'m.!e~ :\':~!!t!~!!c;
LINE 1-
2,
3,
4,
5,
&.
7,
8.
Oat. Established
Account Balanc.
Pe,.cent Taxable
Anount Subject to Tax
Debts and Deductions
Amount Taxabl.
Tax Rate
Tax Du.
PART
~
DATE
PAID
PAYEE
non
, nw
1----2 /1 3/92
2 10 OliO 17
3 X 100
4 30.050.32
5 . 1. ~ 1 ~ n~
& 26:535.24
7 X On
8 1 ,li'l7 11
DEBTS AND
DEDUCTIONS
1
2
3
4
5
6
7
8
CLAIMED
DESCRIPTION
AMOUNT PAID
$ 40.50
$ 19 36
$:>71\ 00
a~rh~QP ~nl1p~~ion j
tp'pphnnp hi'l in9 I
irppnir work on rpn~~l prnnpr~y I
I I
Heatinq TOTAL I nt.,. on Line 5 of Tax Computationl $ s~ee atta
perju,.y, I decl.,.. that the facts I haye rapo,.ted above .,.. true, correct and /__.~
lodge and bellel. HOME (')/7) 7')6 -597 Z "z/ti:qrfl.c
WORK ( ) ,-'ltr) .5zS- ?Y39
T L HON NUMB DATE
~~;~~~~
~/~;/~~
I ~~~ ~~n~Pr
~~~:;rl ~:r~~rk
~
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with appllcftlJ)e Int.rut lIa,.d on t"'o,,,,,lIo"
sub_It,.d by the 'I"noel_a Institution.
Z. Inh.rlt"ncI t.. beea... delinquent nln. lIonlhl "ft.r the d,c;lId.nt"~ dale of Ituth.
1, A Joint account I, t"."bl. IIVlln though the declld.nt', "a.. wa. nddlld ft. III .ntt.r of convenlenCII.
4. Account. flncludlng tho.1I hllld betw..n husband nnd wlfel which the dacadent put In Joint na... within on. y..r prior to
d..th .r. fully t...bl. .. tr.n".r..
5. Account. .,tabtllhad Jolntlv betw..n husband "nd wlf. lIor. than on. V.'" prior 10 d..lh ar. not t..able.
.. Account. hald by a dllcadant "In trult for" nnother or oth.r. at. tn.able fullv,
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. BLOCK A . If the Infor..tJon and co.putatlon In the notlc. ar. corr.ct and deduction, ar. not b.ing clal.ed, place an "M"
In block "A" of Part I of the "ra.payer R.,pons." section. Sign two copl.s ftnd sub.lt the. with your ch.ck for the a.ount of
taM to the Reglst.r of wills of the county Indicated. the PA Depart.ent of R.venue will Issue an official a"e".ent
(For. REY.154a EMl upon receipt of the return fro. the Regl't.r of Wills.
2. BLOCK B . If the a'set specified on this notice has be.n or will b. r.ported ftnd tft. paid with the Pennsylvania Inh.rltanc.
TaM Return fll.d by the decedent.s r.pr.s.ntatlve. place an "M" In block "B" of P.rt I of the "ra.p.yer R.spon,." s8ctlon. Sign one
copy and return to the PA n.parte.nt of R.v.nue. Bureau of Individual Ta..., n.pt Za06ol, HarriSburg. PA 171Z8-0601 In the
envelope provided.
1. BLOCK C - If the notice Infor.atlon Is Incorr.ct and/.r deductions or. being claleed, check block "C" and co.pl.t. Parts 2 and 1
............1.,11I .... ~l... ..Ill..'u....i..... ...1..... ::... i.... .....,.:.. ....: ...:'..:. ...... ..l~.. ....u. .......... i... .... u.......,... vi ..It "'.)'dlliw lv '"" Piwwhlte'
of Wills of the county Indlcat.d. Th. PA D.parteent of R.venue will Is.ue an official ..s.....nt (Fore REY-1548 EM) upon receipt
of the return fro. the Register of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
I. Enter
NOTEI
the date the account originallY was .stabllshed or tltl.d In the .ann.r eMI.tlng at date of d.ath.
For a deced.nt dying aft.r 12/12/B2: Accounts whiCh the d.cedent put In joint naees within one CI) year of d.ath are
t.Mable fully as transf.rs. However, there I. an e.clu.lon not to e.c.ed S3,OOO p.r tran.f.re. regardl... of the value of
the .ccount or the nu.ber of accounts held.
If a double ..terisk (..) app.ars before your first n... In the address portion of this notlc.. the S3,OOO ..clusJon
already has been deducted fro. the .ccount balance a. report.d by the financial In.tltution.
2. Enter the total balance of the account Including Interest accrued to the date of death.
3. The p.rcent of the account that Is ta.able for each .urvlvor Is d.t.reln.d a. followst
A. The perc.nt ta.able for joint ....t. .stabllshed ear. than on. y.ar prior to the d.c.dent's d.athl
DIYIDED BY TOTAL NUHBER OF DIVIDED BY
JOINT OWNERS
E.a.plel A joint ....t r.glst.r.d In the na.e of
TOTAL NUHBER OF X 100 . PERCENr TAMABLE
SURVIVING JOINT OWNERS
the d.c.dent and two oth.r p.rson..
I DIYIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) . .167 M laD
16.7~ CTAMABLE FOR EACH SURVIVOR)
B. Th. perc.nt ta.able for a.set. created within one year of the dec.dent'. death or accounts owned by the dec.dent but h.ld
In tru.t for .noth.r Indlvldual(s) (trust b.n.flcJaries):
1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
M 100 . PERCENT TAXABLE
E.a.plel Joint .ccount regl.tered
the d.ced.nt.
I DIYIDED BY Z (SURYIVORS) . .50
In the nae. of the decedent and two other p.rson. .nd ..tabll.h.d within one y.ar of death by
M 100
50Z (TAMABLE FOR EACH SURViVOR)
4. Th. a.ount ,ubJect to taM (1In. 4) Is det.r.ln.d by eultlplylng the account bal.nce (line Z) by the p.rcent ta.able (1In. 3).
5. Ent.r the total of the d.bts .nd deductions listed In Part 3.
6. The a.ount taMable CIJna 6) I. d.ter.Jned by SUbtracting the debt. .nd deductions (Iln. 51 fro. the a.ount .uuj.ct to ta. (lln. 4).
7. Enter the appropriate t.M r.te (lln. 7) as d.terelned below.
A. For d.tes of d.ath occurring after 6/30/94, the tax rates for tr.nsf.rs to .pou... are a. follow.1
.. Dat.s of d.ath on or after 7/1/94 and b.for. 1/1/95 the rat. I. 3Z.
2. Oat.. of death on or .ft.r 1/./95 tr.n.fers to .pouses will be t..ed at OZ taM rat..
Note: For d.t.. of death prior to 7/1/94 tran.f.r. to .pou.es .r. ta..bl. at 6Z.
B. Transf.rs to lineal de.c.ndant. Including father, Rother. son, daughter, grandchildren, son.ln'law.
daughter-In-law, st.pchlld and th.lr I..ue are taMable at .1. p.rcent (6Xt.
C. Tr.nsfers to all others Including broth.r, slst.r. uncle. aunt, neph.w and nlec. .r. ta.abl. at fifteen percent CI5~).
D. If you change the taM rat., pl.... .peclfy your relatlon.hlp to the decedent In the .rea provided.
8. The a.ount of taM due (1In. 8) J. d.ter.lned by .ultlplylng the oDount ta.abl. Cline 6) by the t.. rate Illne 7).
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. debts .nd deduction. .r. d.t.relned a. follows:
A. You legally are re.ponslble for pay..nt, or the e.t.t. subJect to ad.lnlstratlon by a per.onal r.presentatlv. I. Insufficient
to pay the d.ductlble It....
B. You actually paid the d.bts aft.r death of the d.c.d.nt and can furnl.h proof of pay..nt.
C. D.bts being clala.d eust b. Iteelz.d fully In Part 3. If additional space I. ne.d.d, us. plain p.per a I/l" M II". Proof of
p.yeent .ay be r.qu..t.d by the PA Depart..nt of R.v.nu..
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327, TDDI (717) 772-2252 (HEARING IMPAIRED ONLY)
-,
'\
DATE PAID PAYEE DESCRIPTION AMOUNT PAID
7/16/96 Adams Electric electricity $ 9,92
7/16/96 United ofPA telephone $ 19.42
7/20/96 Ronald Baughman electrical supplies $ 39,10
7123/96 Steve Lehman repairs on real property $ 180,00
8/9/96 Sprint telephone $ 19.42
8/9/96 Hoover's Plumbing & water leak repair $ 25,00
Heating
8/9/96 Adams Electric electric for rental $ 62,93
property
8/19/96 Hoover's Plumbing & furnace repairs $ 75,50
Heating
9/12/96 Hoover's Plumbing & water leak repairs $ 46,15
Heating
9/12/96 Adams Electric electric $ 50,26
9/13/96 Cumberland Crossings nursing home services $2,357,77
9/30/96 United of P A telephone $ 19,38
10/16/96 Adams Electric electric for rentals $ 63,82
10/16/96 United ofPA telephone $ 19,38
11/6/96 Kough's Oil Service fuel oil $ 7,82
11/6/96 Hoover's Plumbing & repairs at rental property $ 180,60
TOTAL $3,515.08
COMMONW! AI III 1II 1'1 NNSVI VANIA
DlIIANIM'NI 01 ~IVINUI
DUNL\U Ii, lNlltvltlUAl I All I S
DIPI. 101101.01
UAIINhDUNG, I'A 111:'011,01,01
l I /II I)
~;..~-
.) '_~ J)r ( 1'1' " ..\
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO.21 96-0314
96125899
07-04-96
", lH' U "''''\1
TYPE OF
EST. OF BER~EITA M BAUGHMA~
5.5. NO. 189-09-4299
DATE OF DEATH 03-23-96
COUNTY CUMBERLAND
ACCOU~T
o SAVINGS
o CHECKIHG
[XJ TRUST
o CERTlF.
RONALD BAUGHMA~
747 BLOSERVILLE
NEWVILLE
RD
PA 172(,1
REHIT PAVHENT AHO FORHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
MERIDIAN BANK hIlS provided the DepartlllQnt with the Inforllll!ltlon listed below which has been used In calculatlnll the
potential ta. dUll. Ihelr rllcords Indlc.lte that at the flllath of the i1bove dOClldent, you w.re .1 joint owner/beneficiary of this account.
If yOU f..1 tt,1s Inforllllatlon Is Incorrllct, ploalll obtnln wrlthn corrllctlon frolll thll financial Institution, nttach II copy to this forlll
IInd roturn It to tho abov. IIddrou. This .lccount Is tn..lblo In accordance with the Inhllrltnnce In.: Inw$ of the COllllllonw.lllth of P.nnsylvania.
IIu..tlo"S nlly bO .1nsw.reu bY (;1I1'lnll l/ll' 101 '0:"'.
Oat.
Established
REVERSE SIDE FOR
01-02-96
FILING AND PAYMENT INSTRUCTIONS
COMPLETE PART 1 BELOW
Account No. 4641707270
. . . SEE
Account Selance
Percent Taxable
A~ount Subject to Tax
Tax Rate
Potontial Tax Due
x
10.032.39
100.00
10,032.39
.15
\,504.86
To Insur. propor cr.dlt to your I!Iccount, two
(21 cop Ills of Ihis noll(;1I lIIuSt aCCOIIIPllny your
pay..ont 10 Ihe Rllghter 0' Wit h. M,,"e chllck
payable 10: "RlIglster of wills, Agont".
x
NOTE: If ta. pnYlllllnt. IIro iliad. within throe
I!J "onths of the dllClldent's dal. of doalh,
you 11I11'1 deduct ,. ~~ discount of the ta. du..
Any Inheritance taM due will bllco.. delinquent
nine (9) Months after the dal. of death.
PART
COI FAILURE TO RESPOND WILL
TAXPAYER RESPONSE
RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON TMIS NOTICE
[CHECK -J
ONE
BLOCK
ONLY
A. c=J Ihe above inforMation nnd ta. due is correct.
I. You "ay choose to rellllt pllyNent to the RRglster of ~ills with two copies of this notic. to obtain
a discount or avoid Inlerest, or yOU .ay check bOM "A" and r.turn this notice to the Register of
wills and an offlcilll assllss.enl will be Issulld by thll PA DlIpart".nt of Ravenue.
B. ~h. above asset has baen or will be reported and tax paid with tho Pennsylvania Inheritanco fn. return
~to b. 'iled by the dllcedllnt's rapr.Sllntatlvo.
C. c=J Ihe above InforNation is Incorrect andlor dabts and deductions were paid by you.
You Must cOlllplete PARr [!J and/or PARI [!] balow.
PART
~
If you indicate a different tax rate, please state your
relationship to decedent:
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
T^V I:I!~TIIO~ - rn!-,oIlTATTnN nc TAY nN .lnTNT/TOII~T 6r.rnIJNTC: ?~.D
LINE l. Date Established 1
2. Account Balance 2
3. Percent Taxable 3
4. Anount Subject to Tax 4
5. Debts and Deductions 5
6. A~ount Taxable 6
7. Tax Rat. 7
8. Tax Due 8
PART
~
DATE PAID PAYEE
1
2
X 3
4
5
6
X 7
8
DEBTS AND DEDUCTIONS CLAIMED
DESCR I PTI ON
AMOUNT PAID
!
!
!
I
TOTAL IEnte~ on Line 5 of Tax Co~putatlon)
I
I
I
I
$
perjury, I decla~e that the facts I
knowledge and belief.
have repo~ted above are t~ue, correct and
HOME (7/7 ) 77~"t;V)?- 1(,/~/fC
WORK ( ) -Ea:J~5l:S -/139
T LEPHON NUMBE DATE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT wllh BPpl1cablo Inlllresl baud on tnforllllltlon
lub.U led by the f1nllnclal lnst Itulion.
2, Inheritance t..: b.co..' delinquent nine .onlhs lifter the decedanl', dllt. of death.
3. A Joint account I. takablo even though the d8cedont'. na.. was oddlld as a .atter of conyenlence.
~. Accounts I Includlnll those held bolw.en husband llnd wlf.J which Iha decedont put In joint nalll8S within Dna yo.r prior to
d.ath are fully tn.:able al Iranl'er..
5. Accounts established jointlY between husband and wife 1II0re than ana YIlBr prior ~o dOllth ore not tA':llble.
6. Account. held by II dllclldont "In trust for" IInothor or othllrs are takable fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. BLOCK A _ If the Inforlllatlon and cOlllputatlon In the notice are correcl and d.d~ctlonl are not beinll clal..d, place an "X"
In block "A" of Part I of the "To_payer Response" section. Sign two cop I.. and sub_II thelll with your check for the Qeounl of
tax to the Register of Will. of the counlv indicated. The PA Oopllrteont of Rev8nuo will Issue an officIal a...sS8Ilnt
(For. REY-154ft EX) upon receipt of tho return fr08 the Register of Wills.
Z. BLOCK a . If the a.sot spllclflad on this notice has bllon or will bo rllPorted and tax paid with the PlInnsylvanla Inheritance
Ta. Return filed by the docedllnt's r.presllnlatlv8. place an "X" In block "a" of Part I 01 the "To_payer Response" section. Sign ono
copy and return to Ihe PA Oepart.ont of Revenue, Bureau of Individual la.lll, Ollpt 280601, Harrisburg, PA 17128.0601 in tho
enveloPll provided.
]. BLOCK C _ If the notice Jnforlllatlon Is Incorrect an1/~r deductions are bolng clal.ed, choc~ block "C~ and coeplete Part. Z and 3
~:c:;rc!.'. tc t;.~ lr.:t~'..~~L::"I: t:l:.:.:. !:1.."'\ t:;l. ':;'1=: ::::~ :'.~:.:t t~_~~ ":!.tr. 1'- .~;l:;:i: ":- t'.: ::::..r.t ;~ t::; ,.;..:;~:. t ~..1I ";".~:'....
of will. of the county Indicated. The PA Ollpart.enl of Revenue will issue an offIcial assesseent IFor. REV'I~~8 EX) upon receipt
of the return fro' the Register of wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Enter
NOTE:
Ihe date the account originallY was established or titled in the .anner e.istlng at date of death.
For a declldent dying after lZ/IZ/8Z: Accounts whiCh the docedent put in joint naells within one CI) year of death are
taxable fully lIS transfers. tlowever, there Is an ellclusion not to e.ceed t3,000 per transfer.e rll!lardle" of Ihe valuo of
the account or the nueber of account. held.
If a double aslerlsk Caa) appears bllfore your first naee In Ihe addrllss portion of this notice, the 13,000 ollcluslon
already has belln deducted froe the account balance as reported by the financial institution.
2. Enter the lotal balance of the account Including intllrest accrued to the date of death.
3. The percllnt of tho account that is ta.able for each survivor is detllrelned as follows:
A. The pllrcent ta_able for joint assets established eoro than one year prior to Ihe decedent's death:
DIVIDED BY TOTAL HUMBER Of
JOINT OWNERS
Ellaeple: A joint asset roglstored
DIVIDED BY TOTAL HUHBER OF X 100 . PERCENT TAXA!lLE
SURVIVING JOINT OWNERS
in the na.e of the decedent and two other persons.
1 DIVIDED BY 3 CJOINT OWNERSl DIVIDED BY Z (SURVIVORS) . .161 X 100
16.7~ (TAXABLE FOR EACH SURVIVOR)
B. The percent ta.able for assets created within ono year of thll dllcedent's death or accounts ownlld by Ihe decedent but held
In trust for another IndivldualCs) Ctrust bllneflciarills):
I DIVIDED BY TOTAL HUHBER OF SURViVING JOINT
OWNERS DR TRUST BENEFICIARIES
)( 100
PERCENT TAXABLE
EIlD.ple: Joint account registered In the naee of the decedenl and two olher pllrsons and established wilhln one Yllar of death by
the dllcedllnt,
I DIVIDED 8Y Z CSURVIVORSl . .50 X 100 . 50~ CTAXABlE FOR EACH SURVIVOR)
4. The alllount subject to tax Cline 41 Is dater.lnlld by .ultlplying the account balance (linll 2) by the percent ta.able Cline 31.
5. Enter the total of the debts and deductions listed in Part 3.
6. The aeount ta.able Cline 61 1. detereinlld by subtr~cting the dllbts and deducllons Cline 51 fro. the aeount subJ.ct to ta~ lllne ~).
7. Enter tho appropriate ta. rate Cline 7) as detllr.ined below.
A. for dates of death occurring after 6/30/94, the ta_ ratlls for transfers to spouses are as follows:
1. Dates of death on or after 7/1/94 and before 1/1/95 the rate Is lX.
Z. Dates of daalh on or aftllr 1/1/95 transfers to SpOUSllS will be ta.lId at OX ta_ rate.
Note: For date. of death prior to 7/1/94 Iransfers to spouses are ta.able ot 6~.
8. Transfers to lineal descendants Including father, ftother, son, daughtllr, grandchildren. son-In-Ia..,
daughtor.ln.law, stepChild and their issue are ta.able at sl. pllrcent C6~1.
C. Transfars to all others InclUding brother, sister, uncle, aunt, nephaw and niace arll ta_able at fifteen percent 115~1.
D. If you change thO tax rata, piease specifY your relallonshlp to the deced.nt In tho orea providlld.
8. The aeount of ta. due Cline 81 is deter.lned by ftultlplylng tha a.ount tallable (line 61 by the la_ rate lllne 11.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable dllbts and deductions arll detllr.lnlld as follows:
A. You legally are responslblo for pay.ent, or the estate subject to adelnl.lrallon by a personal repre.entative Is Insufflcl.nt
to pay the deductible ite.s.
B. You actually paid the debts a'ter death of the decedent and can furnish proof of pay.ent.
C. Oebts being clal.ed eust be 111l.ized fully In Part 3. If addltlonal space Is needed, use plain paper a I/Z~ . II~. Proof of
pay.ent .ay be requestlld by the PA Oepart.ent of Revllnue.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WIllS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TDDI (717) 772-2252 (HEARING IMPAIRED ONLY)
(UMMNWI At III III 1'1 N"'S't'1 VANIA
llIIIAIlI"INI III WI VI NlJl
IUllt AU 01 INDIVItJ\1A1 1..1 S
11I1'1. laObOI
IIAlllll5ftUIlG, i1A I";'"" ':
\1
~~ti
,.!~..
ii~~. .
,,''-~ r-.'r'l/ 1'.1 i I ,.
il.,J
ill t,
...--------..-------
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 96-0314
96125897
07-04-96
11,.lhlll'ot II HI
TYPE OF
ACCOUNT
o SAVINGS
o CHECKING
[Xl TRUST
o CERTIF.
EST. or BERNEITA M BAUGHMAN
5.5. NO. 189-09-4299
DATE OF DEATH 03-23-96
COUNTY CUMBERLAND
BRENDA M WHEELER
2265 NEWVILLE RD
CARLISLE PA 17013
REHIT PAVHENT AND FORHS 10:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
MERIDIAN SANK hili provided tho OePllrt",ent with the inforlllation II~lInllllflow whl(.h hIlS been uud in cnlcullltlng tho
potential tll': dUll. T11elr records Indlcllte that lit the ctonth of the l1bove c..teclldent, you were 11 Joint owner/beneficiarY of this account.
If you fllel this infor"atlon I. Incorroct, please obtain writtlln corrllctlon troM the financial Institulion. ntlllch II COpy to this forlll
and return II to the abovlI nddrels. Ihls nccount Is tn_oble In accordance with the Inheritance III. laws of the co..onwealth of Pllnnsylvanla.
v""stlons 1114Y lI8 ctll..,,,,,,u llY (.dlllllY llll' lOl-b:""
COMPLETE PART 1 BELOW
Account No. 4641708690
. . . SEE
REVERSE SIDE FOR
01-02-96
FILING AND PAYMENT INS'rRUCTIONS
Det.
Establhhed
10 insure propllr crodlt to your account, two
lZI copies of this nolice eust IIccolllpllny your
PBylllent to the Register of Wills. Mn..e check
Pllyabie to: "Rllglstor of ~llls. Agllnt".
Account SelDnc. 10,032.39
Percent Ta~eble X 100.00
A~ount Subject to T.. 10.032.39
Tax R.t. X .15
Potentiel Tax Due 1.504.86
10101[: If tnx pay.enlt are lIladll within thrlla
(11 1II0nths of the decedent's date of dellth,
you lIIay deduct a ~Z dlscovnt of the taM due.
Any Inheritance taM due will bllcolllQ dellrlQuont
nine llJl 1Il0nths "fter the data of death.
PART
r"
~
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
..
, CHECK J
! ONE
i BLOCK ..
l_ ONLY
c.
c=J Thlf Above Inforlllntlon and tll': dua is corroct.
I. 'Iou III"Y choosO to rOlllil pay",ent to the Reglstor of ~Ills wilh two copies of Ihls notico to obtain
II discounl or avoid Interest, or you lIIay check bOM "AM and return this notlco 10 the RegIster of
Wills and on official nssess.ent will be issued by the PA Departlllent of Aevenue.
~ha above alsol has boen or will be roportlld and tax paid with the Pennsylvania Inheritance taM raturn
~to be filed by the decadent's representative.
c=J Ihe abova Infor.nllon Is Incorrect and/or debts and deductions wore pnld by yOu.
'Iou "'ust coaploto PARt [!] lind/or PARt ~ below.
PART
~
TAY
LINE
If you lndiC8te . different tax rate, pleas. state your
relationship to decedent:
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
D~TIIPll . r.nMDIITATTnll
l. Date Established
2. Account Sal.nce
3. Percent T.~.bl.
4, Anount Subject to TDx
S. Debts and Oeductlons
&. A~ount T.~eble
7. Tax Rate
8. Tax Due
nF TOV nll .In'llT'TDII''T Ar.r.nll'lT" Pi'.!!
1 1
2 2
3 X 3
4 4
5 5
b 6
7 X 7
8 8
DEBTS AND DEDUCTIONS CLAIMED
-~~.. -
---.---. -, -~..---
PART
[!J
DATE
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
I
I
I
TOTAL CEnter on Line 5 of Tax ComputationJ
Under penalties of perjury, I declare that the fects I
co~pl.te to the best of ny knowledge and belief.
, ~) , il. '/; /)) /f '. /.., (,' (
I tAXPAYER SIGNATURE
$
have reported above are true, correct and
HOME (>/ 7) " :/,," OJ''''' .:, -1
WORK (//-/) /)'-l~/./'/~-
TELEPHONE NUMBER
.l (el{- H~~
DATE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT w"h .pp'lonb" Int.,..t b...d on ',,'0' - on
SUb.Utlld by the flnllnclal Instltutlon.
Z. Inheritance hll bllcOIIIIIIS delinquent nine 1II0nths "fter the dlllcedtant"s dllte of dllllth.
5. A joint account II tn.:llble eVllln thouQh tn. dlllcedent.s no.e was oddlld ns a .attllr of conv.nlence.
.. Account. llncludln. thO" h.ld b.tw..n hu.b.nd .nd wl..1 which Ih. d.c.d.nt put 'n Joint n.... within on. y..r p,lo, to
death are fully lallabllll liS transfers.
S. Accounts established jointlY b.tw..n husband "nd wife ~or. than onll yellr prior to death ar. not taxable.
&. Accounts held by II decedent "In trust for" another Dr others ar. tallable fully.
REPORTING INSTRUCTIONS - PART
1
_ TAXPAYER RESPONSE
I. 'lDC' A _ I' tho In'o,..tlon .nd co.put.tlon In tho notlc. .,. co".ct .nd d.duct'on. .,. not b.ln. cl.,..d. pl.c, .n "X"
In block "A" 0' P.,t I o. Ih. "T..p.y.' R.,pon"" ,.ctlon. SI.n two copl.. .nd ,ub.'t th.. with your ch.ck lor tho ..ount 01
t.. to tho R..'.t., o' will. 01 tho county Indlc.t.d. Th. p, D.p.,t..nt 01 R.v.nu. will I"u. on o,'lcl.' ."..,..nt
(For. REV-I~4a EX) upon recolpt of the relurn froll the RlI;lster of wills.
Z. 'lDCX' _ I' tho ....t ,p.clll.d on th'. notlc' h.. b..n 0' will b. ,.po,t.d .nd t.. p.'d with tho p.nn,ylv.nl. Inh.rlt.nc,
T.. R.turn 111.d by tho d.c.d.nt" ,.p,...nt.tlv.. pl.c' .n "X" In block "0" o' P.,t I 0' tho "T..p.y,' R..pon"" ..ctlon. SI.n on.
COpy .nd r.turn to tho PA D.p.rt..nt 0' R.v.nu., Ou,..u 01 Ind'vlduol T..... D.pt ZOO.OI. H."I.bur.. PA 17IZ'-O.OI In tho
envelope provided.
,. 'I DC' C _ I' tho notlc. In'o,..tlon I. Inco".ct .nd/or d.ductlon. .,. b.ln. cl.I..d, ch.ck block "C" .nd co.pl.t. P.,t. Z .nd ,
b"......,..:"~ tv .i.. ~.,,,.......;....a ~..:.... ::".. .... ...;.;.~.. a....;; :.-.;.~:~ n...: ..~t~.
c:~:... :::- ~t.~ :.=;:..:-': :! t:.;: .:;::::::: t:' t:-:: ~:.!:':::'
0' wIll. 0' tho county Indlc.t.d. Th. PA D.p.,t..nt 01 R.v.nu. will I'.u' .n o"'c'.' .,.."..nt lfor. REV-IS" EXI upon ,.c.lpt
of the return froll t~lI Relllst.r of wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
I. Enter
NOTE:
the data thll account originallY wes established or tltlllld In the nannllr e_istlng at date of dllath.
For a dlllcedent dying after 12/12/82: Accounts which tho dllcodllnt put In joint nallles within ono (I) year of d.ath are
t...bl. 'ully .. t,.n.l.r.. How,v", th.,. I' .n ..clu,lon not to ..c..d ,'.000 p., tr.n,I.,.. ,...,dl.,. 01 .... v.lu. o.
thll account or the nu.be.. of accounts held.
1/ . doubl. ..t.rI'k ,.., .pp.." b.'o" you' II"t n." 'n tho .dd.." po,tlon o. thl' notlc.. tho 13.000 ..clu,'on
alreadY has bOlln deducted froe tho account balance os rllPortlld by the financial Institution.
Z. Enter tho total balanco of tho account inclUding Intllrost accruod to tho data of doalh.
3. ThO percent of the account that is taJllable for each survivor is dater.ined as follows:
A. The pllrcAnt taMable for joint assots established .ore Ihan one year prior to the declldent's dllath:
DIvIDED BY TOTAL NUMBER OF
JOIHT OWNERS
EMaeple: A joint 8SSQt reglsterod
DIVIDED BY TOrAl HUMBER OF )( 100 . PERCEHT TAXABLE
SURVIVIHG JOIHT OWNERS
In the na.e of the decedllnt and two othQr porsons.
1 DIVIDED BY 1 (JOINT OWHERSl DIVIDED BY Z (SURVIVORS) . .167 )( 100
16. n: (tAKABLE FOR EACIt SURViVOR)
O. Th. p.rc.nt t.,.bl. 'or .".t. c,..t.d within on. y.., 01 tho d.c.d.nt" d..th 0' .ccount' own.d by tho d.c.d.nt bU' h.ld
In trust for anothQr IndivldualCsl (trust bllneflclarlnl:
I DIVIDED B'I tOTAL NUMBER OF SURVIVING JOINT
OWNERS OR TRUSt BENEFICIARIES
X 100 . PERCENT TAXABLE
E...P": Joint .ccount ,..I.t.,.d 'n tho n... o. tho d.c.d.nt ond two o,h., p."on' .nd .,t.bll,h.d wlth'n on. y..' 01 d..th b,
the dllClIdont.
I DIVIDED BY 2 (SURVIVORS) . .~O X 100 . ~O~ lTAXABlE FOR EACH SURVIVORl
4. Th. ..ount ,ubJ.ot to t.. llln. 4) I' d.t.r.ln.d by .ultlplyln. tho .ccount b.l.nc. llln. ZI by tho p.,c.nt t...bl. "In. ".
S. Enter the total of the dllbts and dllductlons llstod In Part 1.
.. Th. ..ount t...bl. 11 In. ., ,. d."..ln.d by ,ub".ctln. tho d.bts .nd d.ducllon, l tin. S. 1'0' tho ..ount ,ubj.C' to to. . tin. - t.
7. Enter the appropriate taM rata (line 7) as dotQr.inlld billow.
A. For dates of dealh occurring after 6/10/94, the taM ratQS for tr8nsfllrs to spouses are as follows:
1. Dates of doath on or aflQr 7/1/94 and beforll 1/1/9~ the rate is 1~.
Z. Dates of dQath on or aflQr 1/1/95 transfQrs to SpOUSIlS will be tnMed al O~ laM rllte.
HotOI F~r datos of doath prior to 7/1/94 trnnsfers to spouses aro taMablQ at 6~.
B. Transfllrs to lineal dQscondants Including fathQr, 1II0ther, son, daughtor, grandChildren, son-in-Inw,
daughter-In-law, stepchild and their Issue are taxable at six PQrcQnl (6~).
C. T,.n.'." to .11 oth.r, Includln. b,oth.,. .I,t.'. unclo. .unt. n.ph.w .nd nl.c. .,. ....bl. .t 1,11..n p.,c.nt ,,'XI.
D. If you changll tho tax ratQ, pleaso spoclfY your rolatlonshlp to the docedent In tho IIrll8 provldod.
&. The IISlount of taM due (lIn. &) is d.t.r.lnod by ..ultlphlno 'he nSlcunt tl\xnble (line 61 by Iho tn.: rille tlln. 1),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable dobts and dllductlons are doter.ined as follo..s:
A. Vou '...lIY". r..pon,lbl' fo' p.y..nt. 0' tho ..t.t. ,ubj.ct '0 .d.ln,.".lIon by . p."'''' ,.p,...ntollv. ,. 'n.ulll".nt
to pay tho deductible itellls.
B. You actually paid Ihe debls after death of the declldent and cnn furnish proof of pny..nt.
C. D.bt, b.ln. ct.l..d .u,t b. It..lz.d lullY In P.,t ,. II .ddltlon.' ,p.c. I' n..d.d. u,. pl.ln p."" · ,n" . 11". "".' 01
pay.ent Slay be rllquestlld by the PA Depart.lInt of Rllvenue.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WIllS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CAll THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (HEARING IMPAIRED DilLY)
CO""IlNwl AIIH IJI IIINN'iI'f'I VANIA
nl"AN'"IN: 01 WI VI 'IUI
hUIIIAU III INDlvlnUAl TAlliS
III III , :'fIObOl
'lAWN ISIHIWG , I'A 111:8-01,01
BRENDA M WHEELER
2265 NEWVILLE RD
CARLISLE
~~~ Jl_l_~'. I~~:..~~~~.':J
:ol.:~.~~
,~'
010;
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
i DATE
NO.21 96-0314
96125898
07-04-96
Il"~hlll IH" HI
EST. OF BERNEITA M BAUGHMAN
S.S. NO. 189-09-4299
DATE OF DEATH 03-23-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
n SAVINGS
Pi
l.-J CHECKIN~I
'XJ TRUST
-.J CERTlF.
FORHS TO,
PA 17013
REHIT PAVHENT AND
REGISTER OF WILLS
CUMBERLAND CO COURT
CARLISLE. PA 17013
HOUSE
MERIDIAN SANK hils provided the Oep"rtl'lent with the Infor",,,tlon listed below which h.1s blllln uud in calculatinll IhA
polentllll In. due. Th.ir r.cords Indicate thllt at the dDath of the ~bove uecedllnt, you "lire II Joint ownor/bllneflclary of this account.
If you fllel 'his Info",,,,tion is incorroct, ple.u;. obtnln wrltton correction frolll the flnnnci..l instllutlon, attach a COpy to this forll
and return II to the above address. This account Is tn.:Able In accordllnce with tho InhQrltance To.: la..s of the COlleonwoalth of PennSYlvania.
ou~.llon. lIIal bll IIn~wered by CIII.lng (/l11 lO/-e3ZI.
COMPLETE PART 1 BELOW
Account No. 4001971854
. . . SEE
REVERSE SIDE FOR
11-07-89
FILING AND PAYMENT INSTRUCTIONS
Date
Established
To Insure proper crodlt to your accounl, two
lZI copies of this notlco ausl accolllp...ny your
pay~ont to thll Register of Wills. Hilke check
p...'1able 10: "Roghter of UlIh, Agllnt".
Account Salance 10.023.79
Per-cent Taxable X 100.00
Amount Subject to To. 10.023.79
Tax Rat. X .15
Potant iel Tax Due 1,503.57
NalE: If ta.: paYllonts aro "lIde within thrllo
131 1I0nths of thll declldllnl's dale of death,
you _ay deduct " ~Z discount of the tSK due.
Any Inhorltance tax due will bllco.e delinquent
nino 19J ",onths after the date of dQalh.
PART
IT]
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
A. ~ The above Infor.ation and ta.: due Is correct.
I. You "'11'1 choose to rellit paYlllent to the Peglsler of Wills ..llh two copies of this notice to obtain
II discount or avoid interest. or you 1111'1 check box "A" and rllturn this notice to the Rllglster of
Wills ...nd an offlclill assllSs..ent will be luued by thQ PA Dapartaent of RovllnulI.
[ CHECK ~
ONE
BLOCK J
ONLY
B. c=J The <<bovo 8sSllt hilS boen or ..Ill be roportod nnd to. paid wllh the Pennsylvania Inheritancll Tax return
to bo filed by the decedenl's reprllSentntive.
C. ~ The abovo Inforllllltlon is incorrect nnd/or debts IInd deductions ..ere paid by yOU.
'Iou lIIusl co~plote PARr ~ and/or PARI ~ blllo...
If you indicate a different t~x rat.~ pjeaJe state your
relationship to decedent: ( it.... lLX~Y (
r.~TU~~! - !""'~~!Jl"!'.;1~~! ':'!= T..".~ ,,~! )'.:'!~IT,",!,!,,:~I~: .^.r~~lI"'~TI?
1. Date Established
2. Account Salance
3. Percent Taxable
4. A~ount Subject to Tax
S. Debts and Deductions
b, A~ount Taxable
7. Tax Rate
8. Tax Due
PART
~
T'.~
LINE
PART
~
DATE
PAID
PAYEE
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
P1.:
1~1 17/RQ
2 10 0:11 7Q
3 X 100
4 10. 0?1 7Q
5
&
7
8
1
2
3
4
5
6
7
8
CLAIMED
10.02~ 7q
X .06
601.43
DEBTS AND DEDUCTIONS
DESCRIPTION
AMOUNT PAID
I
TOTAL CEnter on Line S of Tax ConputationJ
Under penalties of perjury, I declare that the facts I
,.) co~plete to the best. of. MY kn.owledge and belief.
.du' ~ t{.... I)) lei 1.<1 hr
TAXPAYER SiGNATURE
$
are true, co~rect and
7 ~ ..;-,. ,;') -~
'J :) /.3<("-
HOME
WORK
T L
GENERAL I~FORMATIO~
1, FAILURE TO RESPOND WILL RESULT IN AN OffICIAl. TAX ASSESSMENT with llppllcnblll tnt.rul baud on Inlor.atlon
sub.ittlld by the financial Institution.
Z. Inh.rlhnclll t.. becolI" dllllnquenl nine lIIonthl lIfter the dIlClldllnt" dill. of dellth.
1. A Joint account b tll)lable even thouGh the dIlClldllnt'. nallle Wit' lIdded 1lI1 II lII"tter of con\lanlllnCIl.
Ct. Accounts llncludlnll tho'lI held bel..elln hulbllnd IInd wlfll' which the dllClldllnt put In Joint na..e. within one year prior 10
death are fully taJable III transf.rs,
S. Accounts established jointlY betw..n husband nnd wife 1II0re thlln one '11111' prior to dllllth are not I"Mable.
&. Accounts held by II declldent "In Irult for" ...nother or other. IIr. ta.:ablo fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. BLOCK A _ If the Infor.lltion and cOlllputatlon In the notice nr. corrllct and doductlons IIrll nol blllng cI8i..d, plllce an "X"
In block "A" of Part I of the "Taxpayer Pe.ponsa" lectlon. Slon two COP Ills nnd sub.lt thllll with your ,heck for the aeount of
ta. to the Regl,tar of willi of the county Indica led. The PA DIIP...rtnllnt of ReVllnUII will lssuII on officlnl assessllllnt
(For. REV-IS48 EX) upon recelpl of the return fro. tho Rllgl,tllr of WillI.
Z. BLOCK B . If the .sset IPllclfled on this notice hal b.en or will be reported and tax paid with the Ponnsylvanla Inheritance
T.x Return flied by the decedent's rllPrllsentellve, place IIn "X" in block "8" of Part I of tha "Ta.payer RlIsponse" .ectlon. Sign one
COpy and return to thll PA Depart.eot of Revenue, Bureau of Individual TaMIlS, Oept loll060l, Harrhburg, PA 111211-0601 In the
envelope provldad.
S. BLOCK C _ If IhO nollce Infor"allon is Incorrllct and/or deductions are bolnll clallllQd, ,heck block "C" and co_pletQ Parts Z and 3
........;.;;..111 ... .:.. :,...t,..G':~'.4 ~....... ::~IlI" ...... .......:.. It.... 4.....:. tl.... ..:~" ,.... ...,...;' :... .... "'......1'.. ."'... ..",aUIIlI ,,: .1111I ilwgi.'lIr
of Wills of the county Indicated. The PA Depart.ent 0' RQvenue will issue an official assesslllllnl (For. REV-IS48 EX) upon receipt
of the return fro. ti\e Reghter of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LIHE
I. Enlllr tho date Ihll account originallY was established or titled In the .anner .xlsting at dale of death.
HaTE: For a dllcedent dying after IZ/IZ/8Z: Accounls which the decedenl put in joint nallles within one (11 year of death are
taxable fully as Iransfers. However, Ihere is an exclusion not to excelld '1,000 per trans'erue regardless of the valuo of
the account or the nu.ber of accounts held.
If a double asteriSk C--I appears before your firsl na_e In the addruss portion of this notice, tho '3,000 e.cluslon
already has bllen deducted froe the account balance as rllporled by the financial instllutlon.
2. Enter the total balanco of the account Including Inhrest accrued to tho date of dlllltll.
3. The p.rcent of tho account that Is taxable for each survivor Is detllr.lned as follows:
A. The percent ta.able for joint ass.ts established .ore than one year prior to the decedent's death:
DIVIDED BY TOUL HUMBER OF
JOINT OWNERS
Exa_ple: A joint assllt registered
DIVIDED BV TOTAL NUHBER Of X 100 . PERCENT TAUBLE
SURVIVINC JOIHT OWNERS
In the nallle of the decedent and two other persons.
B. The percent ta.able for assets crealed within one year of thO declldont's death or accounts uwned by the decedent but held
In trust for anolher IndlvlduaUs) (trust beneflelariesl:
1 ~lvlDEo BY 3 (JOINT OWNERS I DiViDED BY 2 (SURVIVORSl . .167 X 100
16.7% lTAXADlE FOR EACH SURVIVOR)
1 DIVIDED BY TOTAL HUMBER OF SURViViNG JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 .. PERCENT TAXABLE
E.a_ple: Joint account reglsterlld In the na.e of the dQclldent and Iwo other persons and established within one Yllar of death by
the decQdent.
1 DIVIDED BY Z lSURVIVORSI . .~O X 100 . SO~ lTAXABLE FOR EACH SURVIVOR)
4. The ft"Ount subj'ct to tax Cline 4) I. deler_lned by _ultlplylng the account balance Cline Z) by the porcent taxable Cline 31.
5. Enter the total of Ihe dpbts and deductions tlsted In Part 3.
6. The aeount tn.able lllne 61 Is d2t.r_ln.d by subtracting the debt. and dllductions (line ~I fro. the a_aunt subjllct to tax Cline 4).
7, Enter the appropriate tax rate Cline 71 as deter.ined below. .
A. For dates of death occurring a'tllr 6/30/94, the ta.: rate. 'or transfllrs to SPOUSllS are as follow.:
1. Datlls of death on or .ft.r 7/1/94 and before 1/1/95 thll ral. is 3~.
2. Date. of d.ath on or afler 1/1/9~ Iransfllrs 10 spouses will b. taxed at O~ tax rate.
Hate: for dates of death prior to 7/1/94 transf.rs to spouses ar. la....ble at 6~.
B. Transfers to Ilnllal desCllndants Including falher, .0IhQr, son, daughter, grandchildren, son' In' law,
daughter-In-law, slllpchlld and thlllr hsuo are tallable at six percent C6~).
C. Transfer. to all others Includinll brother, sister, uncle, ...unt, nephew and niece are to.able lit flftlllln pllrCQnt (I~~).
O. If you cha~ge the tax rato, please specifY your relationShip to the decedllnt In th. area provldQd.
a. The aeount of tax due Cline 8) Is dllt.rslned by multiplying the a.ounl ta.able (llnll 6) by the lax rate (line 11.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and dllductlans are d.ler.inlld as folloMs:
A. You legally are responsiblo for payeent, or the estllte subjllct to IId.lnlstratlon by a personal representative is insufficient
to pay the deductible ltll.s.
B. You actually paid the dllbls a'lor dellth of the decedent and can furnish proof of pay.ent.
C. Debls belnll clalelld .ust be lte.lled fully in Part 3. If additional SpIIC. Is needed, use plain paper 8 I/Z- x 11-. Proof of
pay.ent .ay be requested by Ihe PA Deparl_ent of RlIv.nu..
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER I~QUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (MEARING IMPAIRED ONLY)
CO""IlNWI &Iltl OJ 1'1 loiNS'll VANIA
OlPAN't1f HI 01 III \II NUt
BUlIlAU or ,NDIVIDUAl 'AIlI S
I"P'. .:'80&01
ttA"IfISBUIlC, PA 11I;8.0bOI
l r II I
--. -- t.
~~~
:t,ft~
, \
I
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACH
DATE
NO. 21 96-03\f1
96125915
07-04-96
..'-1\011..,." t\l
TYPE OF ACCOUNT
EST. OF BER~EITA M BAUGHMAN
S.S. NO. 189-09-4299
DATE OF DEATH 03-23-96
COUNTY CUMBERLAND
:-~~ SAVINGS
C CHECK ING
IxJ TRUST
o CERTlF .
BRENDA M WHEELER
2265 NEWVILLE RD
CARLISLE PA 17013
REHIT PAVHENT AND FORHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
MERIDIAN BANK hIlS pro\llded the Oepart..ent ..lth lhll inforMtlon Ihtlld billow which has bun uud In calcullltln'il thll
potential tllx dUll. Ihlllr rllcords Indicatll thllt at thll dllllth of the above dllclldGnt. you ..ere a joint o..nllr/benllflclllry of this account.
If yOU fe.1 this Inforlllatlon Is Incorr.ct. pl.asll obtain written corr.ctIon fro.. the financial Institution, Qtlnch a COpy to this forlll
and relurn It 10 tho above addrllSS. 'his IIccount Is ta_able in accordance ..llh tho InhllrllanCR 111M laws of the Co__onwealth of Ponnsyl\lAnIa.
Uueltlons _ay be answer~o DY calling t/l11 lal.o~~/.
Date
Established
REVERSE SIDE FOR
01-29-87
FILING AND PAYMENT INSTRUCTIONS
COMPLETE PART 1 BELOW
Account No. 4001971847
. . . SEE
x
20.076.54
100.00
20.076.54
.15
3.011.4B
'0 Insure proper cr.dlt to your account, two
eZl copies of thIs noliclI ..ust IIccoapnny ~our
payallnt to the Rllgistor of WIlls. "n~e check
payable to: "Roglsler of Wills. Agent".
Account Salance
Percent Taxable
A~ount Subject to Tax
Tax Rate
Potential Tax Due
x
NOIE: If tn. plly..ents are lII11dll within throe
(]1 ..onths of the decodllnt's datil of death.
you .ay dllduct a ~Z discounl of the tax due.
Any Inhllrltanco tax due wIll beco.. dellnqullnl
nine 19l "onths after tho date of death.
PART
IT]
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
[CHECK ]
ONE
BLOCK
ONLY
A. c=J The abovo Inforlll8tlon and ta.: dUll Is corrllcl.
I. 'Iou aay chooso to ro.lt pay.llnt to the RlIgistllr of wills with two coplos of this notlc. to obtain
a dIscount or avoid Interllsl. or you lIIay check box "A" and return this notIce to the Reglstllr of
Wills and an official nss.ss..nt will bo Issulld by thll PA Oepartlllllnt of Rovenue.
8. c=J 'he abo\l. assot has been or will be roported and tax paid with Iho Ponnsyl\lanla Inheritance Ta.: roturn
to b. flllld by tho dllc.dent's ropresentnti\lll.
C. [j2 The abo\le Infornatlon Is Incorrect lind/or dllbts and deductions were pllld by you.
You aust coaplolll PART ~ and/or PART ~ below.
PART If you indicate a different tax rate, please state your
~ relationship to decedent, -daughter
or:ftv ?E!tll:!~ - r"~nllT.^.!!"~ n!= !.^_Y t)~ ."l':'lT~T 'T~.I.I~T M"r"I"~Te
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
non
.,....
PART
I!J
DATE PAID
7/2/9/~
7/?, qli
~~;~~~~
DEBTS AND DEDUCTIONS
1
2
3
4
5
6
7
B
CLAIMED
LINE 1- Date Established I 1/?q IR?
2. Account Balance 2 ?O,O?1i <;4
3. Percent Taxable 3 X 100
4. Anount Subject to Tax 4 :10.076 S4
S. Debts and Deductions 5 < . <;14 41
6. Amount Taxable 6 16.56:1 1 1
7. Tax Rate 7 X Oli
8. Tax Due 8
PAYEE
N.L. Minich&Sons.
I ~~::r::~~~m~~r~qp
I K~r~n Glarn~~. Tax
[nl_p~tnr
DESCRIPTION AMOUNT PAID
Real orooertv reoairs $ 119 20
r~~l prnr~r~y rpp~;r~ ~ ~q~ Rd
mnt.dn~ c~,..";;"nc $ 60.00
real estate taxes $2.519 37
TOTAL (Enter- on Line S of Tax COIIIPutationl $ 1.,5.l.4_4_L
that the facts I have reported above ar-e true, corr-.ct and
and belief. HOME (://"/) ;-', '(;~ .;"("' :-; _)J
WORK ('>/:/') ',,0:': /;"'/-j.{I:I//
TELEPHONE NUMBER DATE
Inc.
nnnr
';/j'f,
GENERAL INFORMATION
1, fAILURE TO RESPOND WILL RESULT IN AN OFfICIAL TAlC ASSESSMENT with nllllllulll. Int.,..t h",ud 011 'n'o'III11U0I1
lub_lttad by Ihe 'Inftncl..1 Institution.
Z. Inherlhnc. to. b.colll" d.llnquent nino annthl "H.r the lIeced.nt', Illlt. of d."lh.
J. A Joint IIccounl Is ,,,.,,bl. IIv.n thoullh the d.cudant"s nil.. Wit. ndded In 11 "lItt.r of convenlente.
it. Accounts I Including Iho.. held b.h,een husband ,mil wife' whlth the .Iacallant J11l1 In Joint 114.... within on. vur pr Inr 10
de"lh ar. fully taxabl. as transf.r..
~. Accounll ..tabll,had JointlY betw..n hUlbftnd "nd wif. .ore thlln Dna y.ar prior 1n death Are nol I"."ble.
.. Accounts h.ld by a decedent "in trust for" another or oth.rs ",. la."ble fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
I. BLOCK'. If tho Infor.atlon and co.putatlon In the notice are correct and deductions are not being clnt..d, place an "X"
In block "A" of Part I of the "fa_payer Response" soctlon. Sign two copla. and sub_It th.. with your chllck for Ihe aaount of
~.x to the Raglsl.r of Wills of the county Indicated. Iha PA Dllparl..nt of Revenull will I.su. an official ass.s..ent
{For. REV-IS46 [XI upon rec.lpt 01 tho r.turn 'rolll tho RIIQIs'.r of Wills.
2. BLOCK B _ If the all.t splIclfled on this notlc. has bll8n or will ba r.port.d ftnd tn. paid with tho Pennsylvania Inherltanc.
Tax R.turn fil.d by Ih. d.cedent's r.pres.ntatlve, place ftn "K" In block "B" of Pari I of Ih. "Tawpay.r R..pons." s.ctlon. Sign on.
COpy and relurn 10 the PA Depart.ent of Rev.nue, 8urellu of Individual Tawos. Dept 2&0601, Ilarrisburg. PA 1712a.0601 In Ihe
envelope provided.
3. aLOCK C . If the notice Infor.atlon Is Incorrect and/or dllductlons are bolng clal.ed, check block "C" and co.pl.te Parts 2 and 3
.:..;.~:~=l.":ir ~: t:-.c ::.=::-u:H:..; t:.l:;... :~.:': to.;.: ::r!:: :.:':~ :I,:~=!~ ~~:= .':~:-: :;01.11' ::-:.:.:!; fe- to!":.: :. ~:.: . :, t=:: ~::':':;:= ~: ~': ~:..lJt:..
of Wills of the county Indicated. Th. PA D.part.ont of R.vllnu. will hsue an official ass.sseent (For. REV.ISt,& EXI ul,r.n receipt
of the r.lurn fro' tho Re;lsl.r of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
L1HE
I. Enter
HOTE:
the date the account originallY was established or titled In tho .ann.r ewlstlng at data of death.
For a dec.dllnt dying aft.r 12/12/82: Accounts which Ih. decedont put in joint naees within one (I) year of death are
tawable fully as transfers. Howllver, there Is an a_cluslon not to .xceed '3,000 per Iransfere. regardless of the valu. of
tho account or the nu.ber of accounts held.
If a double astllrisk C..) app.ars bofore your first nae. in tho address portion of this notice, the $3,000 e_cluslon
alreadY has been deducted froe tho IICCOunt balanco as r.portlld by Ih. financial institution.
Z. Entllr tho total baiance of the account inclUding Int.rest accrued to tho date of d.ath.
3. The percllnt of Ihe account that Is taMabl. for each survivor Is d.ter.ined a. follows:
A. Tho p.rcent taMable for Joint asset. established .ore than one year prior to tho d.cedent.. death:
DIVIDED BY TOTAL HUHBER or
JOINT OWNERS
[xaeple: A Joint asset registered
DIVIDED BY TOUl NUMBER Of X 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
In tho na.e of tho decedllnt and two other p.rsons.
1 DIVIDED 8Y 3 (JOIHT OWNERS) DIVIDED BY l (SURVIVORS) . .161 X 100
16.77. (lAUBlE FOR UClt SURVIVORl
8. The p.rcllnt taxable for ass. Is created within ana year of the d.cedent's d.ath or accounts owned by Ihe dec.d.nt but h.ld
In trust for anoth.r indlvldual(sl Ctrust beneficiaries):
1 DIVIDED 8'1 TOTAL HUMBER Of SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
~ 100 . PERCEHT TAXABLE
[xa.ple: Joint account registered In
tho deced.nt.
1 DIVIDED BY l (SURVIVORS) . .50 X
the na.e of the declldent and two oth.r persons ftnd established within one yllar of death by
100 ~Q;( (lAUBlE FOR EACH SURVIVOR)
~. The a.ount subjllct to tax Clln. ~) I. deter.inlld by Multiplying the ftccount balance Cllno l) by the percent taxable Clln. 5).
5. Enter the total of the debts and deductions listed In Part 1.
b. The a.oun\ tdMable (line bl is dot.rMin.d oy subtracting the dllbts and deductlons lllne 5) fro. the a.~unt SUbJect to tax Cllne 4,.
1. Ent.r the approprlato tax rat. (line 1) as deter.lnlld below.
A. For dates of dllath occurring after 6/10/94, the lax rate. for transfer. to spous.. aro as follow.:
1. Oat.. of death on or after 1/1/9~ and before I/l/9~ the rate Is 3~.
l. Datlls of death on or aftllr 1/1/95 transfers 10 spouses will b. taxed at 0% taM rat..
Not.: For date. of d.ath prior to 7/1/94 transfers to spouses are taxable at 6~.
8. Transf.,.. to lln.al descendants IncJudl;,g father. eothllr, son, daughter, grnndchlldren, son. in-law,
daughter-In-law, stepchild and their Issue are taxable at six pllrcent 16~).
c. Transfers to all others including brolhor, slst.r, uncle, aunt, neph.w and nloce ar. taxable at fifte.n pllrcllnt (15~).
D. If you change the tax rat., pl.ase sp.clfy your relationship to tho d.cedent In the ar.a provld.d.
8. Th. aeount of tax due (lIne 8) Is deteralned by ~ultlplylng thll a.ount taxablo {line 6J by the tax rate Clin. 11.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. debts and deductions are delereln.d as follows:
A. You logally are r.sponslbl. for pay.ent, or tho e.tate subjllct to adelnistration by a p.rsonal representative Is Insufflcl.nt
to pay the deductlbl. ito.s.
B. You actually paid the dobts after doalh of tho d.cedont and can furniSh proof of payeent.
C. Debts being claleod .ust be Ite.lzed fully in Part 3. If additional spac. I. ne.d.d, us. plain paper 8 I/l" x 11". Proof of
pay.ent eay be r.qu.st.d by the PA Cepnrt..nt of Rov.nue.
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORHATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TOO' (717) 772-2252 (HEARING IHPAIRED ONLY)
~IlN"'1 Al III or Il(NNS'I1 VANIA
....'.AWII'I,NI 01 IIIVINU[
BUW[AU or INDIVIDuAl IAIlIS
DIPI. <'MhO I
IIAWRISftU!:lC. PA 11I.~a.abol
II
~~\
, FILE NO. 21 96-0314
ACN 96125916
DATE 07-04-96
II r ') ) .:' 1./, I' " ,/. J
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
'If -l~.1 II .., 'I '~I
TYPE OF
ACCOUNT
o SAVINGS
C CHECKING
[KJ TRUST
[J CERTlF.
EST. OF BERNEITA M BAUGHMAN
S.S. NO. 189-09-4299
DATE OF DEATH 03-23-96
COUNTY CUMBERLAND
BRENDA M WHEELER
2265 NEWVILLE RD
CARLISLE PA 17013
REHIT PAVHENT AND FORHS T~,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HERIDIAN SANK has providod the Oellllrtllllfnt wtlll the Inforllllltlon listed below which h.u bun used In calculatJng Ihe
pOhntlal tax due. IheJr records indicate thllt .It the detlth of the abovll decedent, YOU wore it jolnl ownor/heneflclllry of this account.
If you ful this Inforlllallon Is Incorrllct, ple"50 obtain written correction fro", the flnand.,l Institution, .,ttnch n copy to this for..
IInd return It to the abOVII .lddress. Thh itccount h tiUlllbh In C1ccordallco with the InhorltnnCliI '.1" Laws of the CO..lllonwlilalth of Pannsylvllnla.
QUlilsllons .11... bo nnswered by calling 1/111 781-8311.
COMPLETE PART 1 BELOW
Account No. 4001971821
. . . SEE
REVERSE SIDE FOR
07-1l-86
FILING AND PAYMENT INSTRUCTIONS
Oat.
Established
10 insure proper crodl t to your account, two
(Z) 'oples of this notice "ust IICCOlllpllny 'lour
pa'l"lInt to the Roglslllr of wllh. Malo,e chllclo,
paynblll to: "Roglstllr of "'Ills, Agllnt".
Account Salance 21.016.39
Percent Taxable X 100.00
Anount Subject to Ta. 21. 016.39
Tax Rat. X .15
Potent ial Tax Due 3.152.46
NOI[: If ta.. Plly~enls are _ade within thre.
131 IIIonths of the declIdent's date of death,
'Iou ..ay deduct II S% discount of the ta.. due.
Any Inhllrltl'lnce ta. due will beco..e delinquent
nlnll (9) "onths dftllr Ihll date of doalh.
PART
IT]
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMEMT BASED ON THIS NOTICE
[CHECK -
Br~EK J'
ONLY
A. r-i 'he above inforlllation and ta.: dUll Is correct.
--- I. 'Iou ~ay choosll to rQ1II11 PIIYlllent to thll R.glster of Wills with two copios of this notice to obtain
a discount or avoid Intllrest, or you IIIay chock ball ~A" IInd return this nollce to the Pegistllr of
wills and an officIal assessnont will be Issued by thll PA Oopartlllent of Pevenuo.
B. c=J The above assot has boen or will bo roported ond ta.: pllld with the Pennsylvanln InherltanclI Tox return
to be filed by thll dllclldllnt's represenlatlvlI.
C. Q{] The abovo Inforlllatlon is Incorroct and/or debts nnd deductions wero paid by you.
'Iou ..ust co~plet. PARI ~ and/or PART L!J below.
PART
~
If you indicate a different tax rate, please state your
relationship to decedent:
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
T.".~ r.::rur:t: - C:Mrl.!~,"~':':'C~! or '!'.'\~ C~! ~!~!~!'!'.''!'~!..'~'!' .A.,=,:,"l')~~I,!,~
r.n
nw
LINE
1, Oat. Established
2. Account Balance
3. Percent Taxable
4. AMount Subject to Tax
S. Debts and Deductions
6. A~ount Taxable
7, Tax Rate
8. Tax Due
7/11/AF.
?1 01 &;, 1:Q
X' 100
?1 01F. ,q
.
1
2
3
4
5
6
7
8
DEDUCTIONS CLAIMED
1
2
3
4
5
&
7
8
'1 01(, ,q
X OF.
1 ?F.O qR
DEBTS AND
PART
[!]
DATE
PAID
PAYEE
DESCRIPTlotl
AMOUNT PAID
TOTAL CEnter on Line 5 of Tax COMPutation>>
Under penalties of perjury, I declare that the facts I
co~plete to the best of ~y knowledge and belief.
/ " ;- "/. (.
...:i (" (' t1 ( "i /
. A Y G UR
,
ara true, correct and
-.I' ..)(/*)')
HOME
WORK
T L
") :':,;) /.,/ '../.j
I'
( ..1
/, /.-......
"
DATE
GEHE~AL IHFO~MATIOH
1. FAILURE 10 RESPOND WILL RESULT IH AN orrtclAl TAX ASSESSMENT ..llt\ .11'11I\t.olllht 111"11"" 1I,)\IUIIlI1 Info"',,, tI ".,
\uoullt.d ty Ih. ftnftncl,.1 I",Ututllll1,
1. Inherltnl1c. tfll_ beco... d.11I1Il\l.nt "1,,.1 I'on\h, "fhl "III IIMcudllllt" ,Iltt. 0' .Iulh.
3. A Jolnl "(count I. ta_nblll fI,,1I11 tllllUII'1 Ill. ,llIc&I.hmt', "Alii. ..,.. .!lllllld at .1 ....,t.., of [Ufl\l"11I&lIlr.~.
't. Accounts I Including tho,. held butw..n hu\blll1d .,nd ..ihl ..tlll.h Ihe lhleudunl lilt In julnt '"l.'" ..'Ulln Of'U v,,1lr I,rlol to
d.llth It'. 'ulh ,,..,,lIle "" Irnn,lllr..
~. Accounts lIltnbll.hud Jointlv b.t...." h\,,11I'1II1I .."11 wlf.. 1II0r. than one vllllr 'lrlor to de/llh "'. IIUt tn."III..
b. Accounts held by " decedunt "In ,,,at for" ,,,,ottl.r or ulher. (118 '.,.nlll. fulh.
REPORTIHG IHSTRUCTIOHS - PART
1
- TAXPAYER RESPONSE
2. BLOCK a ~ If the aSlet ,p.el'lud on thl. nolle. hit' bun or will be ,..ported ond IB.: Jlllld with Ihe Ponnsylvllnln Inheritance
T.... Return flled by the dllc8dllnl's repres.ntativlI, plllee IIn "I(" in blod "II" of Jlllrt I of the "'''"Plly.r Response" section. Sign one
COpy end return 10 the PA DIIPllrt\'llent of RllvlInue, Bur."u of IndlvlduIII "'.... nllpt "&11&01, Illlrrhburg, PA 1112B-ObOl In the
.nv.lope provided.
1. BLOCk A _ If the Infor"atlon IInd cOlllpul"tlon In thll notlc. lUll corrqcl "nd dllducllon. lira l"Iot tilling clllhled, Jllac. ...n "It"
In block "A" of Part I of the "Ia_pllyer Na.ponse" ,.ctlon. SllJn two cop I., lUld 'ub"lt th.. with your ch.c" for th. alllounl of
tax to thll Rllghtllr of willi of thll county Indlcntod. Itlll PA Vepartlll.nt of Jlellllnu. will Issue an official ""IIUllent
(for. R[V-I~4011 [lt1 upon r.ceipt of tho return fro. the "ugl,ter of wills.
3. BLOCK C _ If tho nollcll lnforlllllllon is incorreel and/or deduction. are being dalfled, chock biD'''' "C" itnd cOlllplllte Part. 2 IInd !
of Wills of the county Indlcllhd. the PA OePllrllllllnt of ROVllnuo will Issu. IIn offldlll aUIIsuent Ifor. R[V-I~48 [X) upon rec.lpl
of the return fro. the Regl.tar of WIlls.
a....u,..~,... ... .... i..)tr.....i...'.. ....lu... :;~",. ..... ..u~i.... ...... .~.....~ .j.... ..~.:, .....' ..:,...... i... ..... ...........;. ,,/ ~"A ""'u"'. ... UI. ;;.,,~"\Wl
TAX RETURN - PART
2
- TAX COMPUTATION
lIN[
I. Enter
NOTE:
the date tho account originallY was ..tabllshed or tltl.d In Ihe .llInner e.:istlng lit dllte of dllalh.
For a decedllnl dying IIfler 12/12/82: Accounts which the duclldent put in joint nll_es within on. (11 year of dUllth are
taxllbl. fully a. tran.for.. !lowever, thllre 1. IIn lIxclusion not to e,:c8l1d '5,000 per transferee regardl.ss of Ihe valu. of
Ihe account or the nUlllber of account. held.
If a doubl. a.t.rlsk 1..1 IIppears bofor. 'lour first nll"e In tho address portion of thl. notic., Ihe $3,000 ..clu.ion
IIlready has bean deducted fro. tho account balanc. as roportlld by tho finBnclal Institution.
Z. Enler the totlll balance of Ihll Account Including Interest Accruod to tho date of dllath.
3. The p.rcenl of tho account thllt I. ta.:Bbl. for eftch survIvor i. deter.Ined A' followSI
A. the perc.nt ta.able for joint a.set. e.tabllshed .or. than one year prior to tho deeedenl'. daalh:
DIVIDED BY TOtAL NUMB[R OF
JOINT OWNERS
[.II_pl.: A joint assllt r.glstered
DIVID[D 8'1 TOTAL NUMB[R OF X 100 .. PERC(NT tAltABLE
SURVIVING JOINT OWNERS
In the nlt"o of the decedent and 1..0 other pllrsons.
I DIVIDED BY 3 (JOINT OWN[RSI DIVIDED BY Z (SURVIVORSI .. .1&7 X 100
1&.7% lTAXADlE fOR EACIt SURVIVOR I
B. The percent la.abl. for a.set. created wllhln one year of the decedllnt'. dllath Dr ...ccounts owned by tho decedent but held
In tru.t for another IndlvlduallsJ (tru.t benefIclariesl:
I DIVIDED BY TOtAL NUHB[A OF SURVIVING JOINT
OWNERS OR IRUSt BENEFICIARIES
)( 100
PERCENt TAXABLE
In the na.e of the declldllnt ...nd two olhllr persons and 1I.labll.hed ..Ithln one YlIar of dllalh by
E.a.ple: JoInl accounl reglslerlld
tho d.cedent.
I DIVIOED BY Z (SURVIVORSl .. .50
)( 100
so~ (TAXADlE FOR EACtl SURVIVOR I
4. th. II.0unt subject 10 taM Cline 41 is deter.inlld by lIIultlplylng the account balance Cline 2) by the p.rcent ta.able lllnll 3).
~. Enter Ihe total of the d4bt. and deductions ll.t.d in Pllrt 3.
b. The a.ount ta.a~l. (line b) '~detllr.lned by sUblractlng tho debts IInd deduction. tlinll ~I fro. tho a.ount subject to tax Cline 41.
7. Enlllr the approprIate tax rale (line 7) as deter.lnlld below.
A. For datlls of death occurring aft.r &/30/94, the tn.: rates for tran.fllrs 10 sPou.lI' nre 8. follows:
I. olte. of d.ath on or aftllr 7/1/94 and bllforll 1/1/9~ the rllt. is 3~.
2. Oat.. of dlllllh on or II'ler I/I/?~ tran.fer. to ,pouses will be taMed lit OZ tax rnte.
Hole: For date. of death prior 10 7/1/94 tran.f.rs 10 .pou... IIrll la.able at &~.
B. Tran,f.r. to lineal desCllndnnts Including father, "othllr, son, daughter, grandchlldrlln, son-in-law,
daughter-In-law, slepchlld and their Issue nre la.:.ble lit .1. percent (&~J.
C. tran.fllrs to All others Including brolher, slstllr, uncle, aunl, nephllw nnd nlec. IlIrll tll.:abl. al fifteen percent (ISZ1.
D. If you chllnge tho la. rate, pl.as. sp.clfY your relatlon,hlp to the decedent In the area provided.
B. the a.ount of ta. duo Illne 81 I. d.ter.In.d by .ultlplying tho n.ount ta.abl. Illnll &1 by tho ta. rate (llnll 71.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debt. and deductions are deler.lned ns follo..s:
A. You I.gally ar. r.sponslblll for pay.ent, or the estate SUbject to ad.lnlslration by a Pllrsonnl r.pre.llnlallve Is in.ufflcienl
to pay the deductible ilIlIllS.
B. You aclually paid tho debt. nfter dealh of Ih. dec.dent and cnn furni.h proof of pa'llllenl.
C. Oebts beIng clalllled .u.t be It..lz.d fully In Pnrt 3. If nddltlonal splice i. needed, u.. plain pnpllr B 1/~" . II". Proof of
pay.ent .ay be requested by thll PA Depart.ent of R.vllnu..
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
-..~-
--
.,,,,U62 III.".'
184992 COMMONWEALTH OF PENNSYLVANIA
. DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
'*'
D NO. AA
RECEIVED FROM,
a
ACN
ASSESSMENT r:"
CONTROL ~
NUMBER
AMOUNT
I
I
I
,
I
I
I
I
I
I
I
I
I- fOlO HUf
I
I
MICHELLE R CALVERT ESQUIRE
'fe. 1 cOtl'>'O
.6VI.'t<l
200 N HANOVER
CARLI SLE, PA
STREET
17013
96125915
9&125916
.993.73
U .269.98
ESTATE INFORMATION,
I!:'I FILE NUMBER
~ 21-1996-0314
1:'1 NAME OF DECEDENT (LAST)
~ BAUGHMAN BERNEITA
II DATE OF PAVMEN.T
m POSTMARK DATE
COUNTY
SSN
(FIRST)
M
189-0<1-4299
(Mil
CUMBERLAND
DATE OF DEATH
m TOTAL AMOUNT PAID
$2,856.14
VZ
REMARKS
H L WHEELER
BRENDA WHEELER
CHECKlI 143
REGISTER OF WILLS
y,'}j, /
RECEIVED BY / (i .k'''' " .;.-,,-,.,v ~,>t.
. :! 51 NATUR.E, . .....,
MARY C. LE~IS./;/!/.1t,4I"?'-{,
REGISTER OF WILLS ~
SEAL
-----
_". _ -.-..........M~~ ~ 'U'f' -1:'
BURl
IHHEJ
DEPT
HAil!' .
OF INDIVIDUAL TAXES
-E 'AX DIvISIDN
'I
JAC, PA l11ZI-0601
COt!'IONWE;;L TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
NOTICE OF INHERITANCE TAX
APPRAISEKENTL AllOHANCE OR OISAllOHANCE
OF OEOUCTION~. AND ASSESSKENT OF TAX ON
JOINTLY HELD DR TRUST ASSETS
'(f.II.UII '" IU-"I
,I
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
09-22-97
BAUGHMAN
03-23-96
21 96-0314
CUMBERLAND
189-09-4299
96125915
Al'lount Rellitt.d
BERNEITA
BRENDA M WHEELER
MICHELLE R.CALVERT ESQ.
200 N. HANOVER ST
CARLISLE PA 17013
-r
'? JJlf/g/5f7
~f .31~5, 5
MAKE CHECK PAYABLE AND REMIT PAYHENT
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
TO:
"life Ri:':ORDS __
r'
--~_.._--_.....
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:
.
,
I
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.
PURPOSE OF
NonCE I
To fulfill the require.ents of Section ll~O of the Inheritance and [state TII_ Act, Act 21 of 199~. (7l P.S.
Section 9140).
a.tach the top portion of this Notice and sub_It with your Pftylllent to the ~.glst.r of Wills printed on the
rev.rse .Ide.
._ "ake check or 1II0ney order payable 10: REClstER or WILLS. AGENT.
PAVltEHT:
OBJECTION': Any ..rly In In..r.s' nol ...ls,l.d .I.h ,h. ...r.ls...nl, .110..n'. or d1..110..n'. of d.du,.lons or ..s.....n.
of ta. (including discount or inter..tl al shown on this Notice .ay object within sl.ty (60) dayS of 'lIcalpt of
this Notice byl
-.written protest 10 Ihe PA nepart_lInt of Revenue, Board of Appeals, D.pt. Z81021. Harrisburg, PA 171Z8-10ZI. OR
-.electlng to have the lIIatt.r deter.lned at the audit of Ihe account of thll personal r.pr.santalive, OR
.-appeal to Ihe Orphans' Court
A ,..fund of . tax credit. which was not rllquQs\ed on the to. return, .ay be requested by co.platlng an "Application
for Refund of Pennsylvania Inheritance and Estat. Ta." (REY-IlI]I. Appllclltions ar. available at Ihe Office of
Ihe Reglsler of Wills, any of the 21 Revenue District Offices or by calling the special Z4-hour ans..erlng s.rvlce
nu.blrs for for.. ordering: In PennsYlvania 1-800-J6Z-Z050. outside Pennsylvania and within local
Herr hburg are. t 117 I 787-8094, TOOl (1171 71Z.ZZ~Z lllearln; I.palred Only).
REFUND (CA)1
AOHIN-
ISTRATlVE
CORRECTIONS:
Factual errors discov.rlld on this ass.sslll.nt should be addressed In wrltlno to: PA Dopart.ent of R.venue.
Bureau of Individual talC", ATlN: Post "'sns"ent Review Unll, OEPT. ZIIObOI, Ilardsburg, PA I11ZII-0601
Phone (717) 7117-b~OS. See page 5 of the booklet "Instructions for Inheritance Ta. Return for a Resident
O.eld.nt" (REV-150IJ for an e~planatlon 01 IId.lnlstrativelY correctablll errors.
If any talC due Is paid wllhln three (5) cal.ndar eonlhs after the decedenl's dllllth, a flvo percent (S~I
dllcount of Ihe ta. paid Is allowed.
Th. 15~ ta. aen.sty non-participation pllnlllty Is co.puted on the total 01 the ta. and Interest assessed, and not
paid be for. Jllnuary 16, 1996. the first day aller the end of the laIC aan.sty period. this non-participation
penalty Is appealable In the sft.e .anner and in Ihe tho sallie II.e period as you ..auld apPllal the ta. and Inlerest
that has been alsessed as indicated on this nollee.
Interest is charglld beginning with first day of delinquency, or nine (91 "onthS Dnd one (I) day
fro. the dale of death. to the date 01 paye.nt. Ta.e. which becalll. delinquent before January 1, 1911Z
bear Inlerest at the rate 0' sl. (&~1 percent per annu. calculated at a daily rate 01 .000164.
All taIC.s which beca.e delinquent on or alter January I, 198Z will bear Interest at a rate which will vary Iro.
call1ndar year 10 calendar year with that rate announced by the PA D.parteent of Revenue. The applicable
intllrelt rates for 1911Z through 1997 are:
DISCOUNT:
PENALTY:
INTEREST:
198Z
1911S
19114
19&5
1911&
--Int.rest
ZOX
16~
lli!
Ui!
10;(
Is calculated as
.0005411
.000438
.000101
.000156
.000Z7"
lollow.:
Vear Interest Rate Ol'llly (nterut Factor
19117 .% .000Z47
llJU-1991 ll~ .000301
199Z 9~ .000247
1993-1994 7% .00019Z
191)~-1997 9~ .000241
VlIar Interest Rate Dally Interest factor
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlce Issued after the laIC beeo.eS delinquent will reflect an intorest calculation to flftoan 1151 days
beyond the date of the asse,s.lInt. If paylllent Is .ade after the interest eOlllputation date shown on Ihe
Hotlee, additional Interest .ust be calculated.
. .
'....
PURPOSE OF
NOTICE I
To fulfill thl r.qulr...nt. of S.ction ZI~O of tho Inh.rltance and Estat. Ta. Act, Act 21 of 1995. (72 P.S.
SactlonnItO).
PAY"EHT I
D.tach tho lop portion of Ihl. Hotlc. and sub.lt with your pay..nt to tho Rlgilt.r of will. prlnt.d on thl
rlv.r.. sid..
.. H,k. chIck or .onlY ard.r payable tal R[CISTER OF WtllS, AGENT.
REFUND (CRI: A r.fund of . ta. cradlt, which wa. not r.qu..t.d on tho tax r.turn, '.'1 b. r.qua.tlld by coapl.tlng an "Application
for Refund of P.nnsvlvania Inhllrltanc. and E.tat. ra." IREV-Ill]l. Application. ar. ev.llable at the o"lc. of
tho R.gl.t.r of VIII., any of tho 23 Rav.nu. DI.trlct Offlc.' or by calling Ih. spacial lit-hour anlwarlng ..rvlc.
nuob.rs for for.. orderlngl In P.nnsvlvanla l-aOO-362'2050, outlldo P.nnsylvania and wilhln local
HarriSburg ar.a (117) 787-8094, TOOl (117) 772-2252 CHaarlnG I,pair.d Only).
OBJECTIOHSI Any patty In Int.r..t not satl.fi.d with the .ppr.I....nt, allowanc. or dl.aliowanc. of d.ductlons or ........nt
of tax (Including discount or lnt.r..t) al shown on thl. Hotlc. ..'1 Object within li.tv (60J day. of r.c.lpt of
this Notlc. by:
.-w~lttan prota.t to the PA Dapart..nt of Rav.nu., Board of App.al., D.pt. 2810l1, Ha~~lsbu~8, PA 17128-1021, OR
.-el.ctlng to have Ih. .att.r d.t.r.lned at tho audit of the account of tho parlonal ~.pr.,.ntatlv., OR
.-app.al to the OrPhanl' Court
ADMIN.
ISTRATlVE
CORRECTIONS:
Factual error. dllcov.r.d on thl. al...s.ant Ihould b. add~.,s.d In writinG to: PA D.pa~t..nt of R.v.nue,
Bur.au of IndividUal Tax.., ATTN! Po It AISlIll.ant Revl.w Unit. DEPT. 280601, Har~llburg, PA 17128-0601
Phon. (717) 787-6505. S.. page 5 of tho bookl.t "Inltructlonl for Inh.rltanc. Ta. Return tor a R.sldant
D.c.dant" (REV-1501) tor an ..planatlon at ad.lnl.tratlvliy corr.ctabl. .rror..
DISCOUNT:
It any tax duo II paid within th~.1 (3) calandar .onlh. att.r tho d.codant". dlath. a flv. p.rclInt (5~)
dl.count of the tax paid I. allow.d.
PENal TV:
Th. 15~ tax a.n.,ty non-participation p.nalty II co.puted on tho total at tho ta. and Int.t..t a.I..,.d, and not
paid b.fo~. January 18, 1996, tho flrlt day aft.~ tho .nd of thl tax a.n..ty p.~lod. Thil non-participation
p.nalty 11 appaalabl. In Ih. la.e .ann.r and In the the la.. tl.. p.~IOd a. yoU would app.al tho tax and Int.re.t
that hIS be.n a.I.Slad a, Indlcatlld on Ihl. notlc..
INTERESh
Intlr'lt I. charged b.glnnlnG with first day of d.llnqulncy. or nine (9) .anthl and on. (I) day
fro' tha dal. of dealh, to tha date at p.y.ant. T.... which becallle delinquent b.fore Janu.ry I, 1982
b.ar Intare.t at tha rate of .lx (6~1 p.rcant par annu. calculat.d at a daliy rat. 0' .OaOI6~.
All taxa. whiCh beca.. d.linquent on or afl.r Janua~y I, 1982 will b.ar int.r.lt at a rat. which will va~y f~o.
cal.nd.r yaar to CI1.ndar y.ar with that rat. announcld by tho PA O.parl..nt of Rev.nue. Th. appllcabl.
int.r.st ratll' 'o~ 1981 Ihrough 1991 IIr.1
V..~ Int.ra.t Rat. Dally Int.~..t ractor Vaat Inhr..t Rate D.lly Intor.st ractor
198Z Z'X .aoos"" 19111 'X .0002ft7
1983 l6X .000itS8 1988-1991 11:< .000301
198ft llX .000301 1992 'X .000lft1
19U In .0003S6 199}-199ft 'X .oooln
19116 I'X .00021ft 1995-I991 'X .0002ft1
ulnt.r..t It calculated .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notice I..uad afte~ Ih. taM baco..1 dlllnquent will ~.fl.ct an Inl.r.st calculation to ,Ift..n CIS) day.
b.yond tho data of tha a".S'.lInt, If pay..nt I. .ad. aft.r the Inl.r..t co.putatlon date 'hown on thl
Notlc.. additional Inl.t..t lU.t b. calculat.d.
PURPOSE or
NOTICE:
T. fulfill tho r..ulr...nt. .f s.ctl.n 'I" .f tho Ihh.rlt.nc. .nd E...t. I.. 'ct. .ct 'I .f I"'. ." P.S.
Section 91401.
PAV"ENT:
D.t.ch tho t.p p.rtl.n .f thll H.tlco .nd .ub.1t with ..ur .....nt t. tho ...I.t.r .1 will. .rlnt.d .n tho
r.v.ru sid..
._ "eke ch.ck or .on.y order payable to: REGISTER Dr WillS, AGENT.
REfUND (CR):
. r.fund .f . t.. cr.dlt. which w.' n.t r..u..t.d .n tho t.. r.turn. ... b. r..u..t.d b. c...I.tln. .n "...llc.tIDn
for ..fund .f ..nn..I..nl. lnh.rlt.nc. .nd E.t.t. T.." .'Ey.\'I". ...llc.tIDn. .r. ...II.bl. .t tho Offlc. .f
tho ...I.t.r of will.. .n. of tho " ....nu. DI.trlct Offlc.' Dr b. c.llln. tho ...cl.1 "'hDur on...rln. ..r.lc.
nu.b.r. for for.. Drd.rln.: In ..nn..I..nl. \.....,.,-,.,.. Dut.ld. ..nn..I..nl. .nd within 'Dc.1
Harrisburg area (1111 781.8094, fOOl (1171 112.Z2~2 (H.arlng I_palred Onlyl.
O.JECTIOHS: 'n. port. In Int.r..t not ..tl.fl.d with tho ..pr.I....nt. ollo..nc. Dr dl..lIDw.nc. .f d.ductIDn. Dr ........nt
of t.. 'Includln. dl.c.unt Dr Int.r..t. .. .ho.n on thl. HDtlc. ... Dbj.ct within .I.t. .... d..' of r.c.lpt of
thh Notln by:
..wrltt.n .rDt..t to tho P' D.p.rt..nt .f ....nu.. ...rd .f .p...l.. D..t. '.1"1. H.rrl.bur.. P' \,\,.-\.,\. DR
...I.ctln. t. haV. tho ..tur d.t.r.ln.. .t tho .udlt .f tho .cc.unt .f tho por..n.1 r.pr...nt.tI... DR
.'appeal to the Orphans' Court
AOMIH'
ISTRATIVE
CORRECTIONS:
F.ctu.1 .rr.r. dl.c.v.r.d on thl. ........nt .h.uld b. .ddr....d In wrltln. to: P' D...rt..nt .f ....nu..
.ur..u.f Indl.ldu.1 T..... .TTH: P..t ........n\ ...I.w Un't. DEPT. '....1. H.rrl.bur...' \,\,.....\
Ph.n. .,\" ,.,..,.,. S.. p... , .f tho b...I.t "In.tructIDn. f.r Inh.,lt.nc. T.. ,.\urn f.' . ,.,'d.nt
Decedent" CREV'IS01) for on ..planatlon of adlllinlslratlvely correctable errors.
DISCOUNT:
If .n. t.. duo I. p.ld .Ithln thr.. ,"~ c.,.nd.r ..nth. .ft.r tho d.c.d.nt" d..th. . flv. p.rc.nt ,'~I
dlscount of the tllle paid ls allowlld.
PENal TV:
Th. I'~ t.. ..n..t. n.n-..rtlcl..tl.n p.n.lt. I. cD.put.d .n tho t.t.' .f tho t.. .nd Int.,..t .......d. .nd n.t
p.ld b.f.r. J.nu.r. \.. \.... tho flr.t d.. .It.r tho .nd .f tho t.. ..n..t. p.rl.d. Thl. nDn...rtlclp.tl.n
p.n.lt. I. .....\.bl. 'n tho .... ..nn.' .nd In tho tho .... tl.. p.rl.d .. ..u w.uld .....1 tho t.. .nd Int.,..t
that hU boen anusod l!!IS Indlcatod on thh notic..
INtEREST:
In..r..' I. ch.r..d b..lnnln. .,th flr.t d.. .f d.\ln.u.nc.. ., nln. ,.. ..nth. .nd .n. 'II d..
fr.. tho d.t. .f d."h. t. tho d.'. .f .....n', ,.... vhlch b.c... d.lln.u.nt b.f.'. J.nu.r. \. \..,
b.ar inter.st at Ihe rate of sl. (6~1 percent p.r annu. calculated at a daily rate of .000164.
.11 ..... which b.c... d.lln.u.n. .n .r .f,.r J.nu.r. \. I'.' will b..' Int.r..t .. . r.t. which will ..r. f'..
c.l.nd.r ...r t. c.l.nd.r ...r with th.t r.'. .nnDunc.d b. tho .. o...rt..n' .f ....nu.. Th. ...llc.bl.
Inter.lt rates for 1982 through 1991 are:
Vear Intor..t Rate DailY Intor.lt Factor Veflr Inler..t Rllte Daily Int.relt Factor
198Z zo:t; .000548 1981 91.- .000Z41
1981 16;1;: .000416 1986'1991 111.- .oOnOl
1984 ll;l;: .00nOI 1992 .~ .000247
198!a UX .000l!a6 1993-1994 n .000192
1986 10;1;: .000l14 1995.1991 " .000Z47
,'Interest ls calculated .. folloWS:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--'n. H.tlco Inu.d ./t.r tho ... b.c.... d.lln.u.nt will ,.fl.ct .n In..r..' c.lcul.tI.n t. /t/t..n "" d...
b...nd tho d.t. .f tho ........n.. If .....nt I. ..d. .ft.r tho Int.r..' cD..ut.tl.n d.'. .h..n .n .h.
Notice, additional int.r.st .ust b. calculatlld.
.IV"'011IU'1
,,~}d~
. -~1."h
INHERITANCE lAX
,EX4>>LANA liON
~ OF CHANGES
COMMONWEAllU Of PENNSYlVANIA
DEPARTMENT Of REVENUE
BUREAU Of INDIVIDUAL TAXES
DEPT. 2B0601
HARRISBURG. PA 1712B.06Ol _ ..._
u..___ __ .~..-- .. - ."__m_.. - _,..,.,u,__ ~..
DECEDENT'S NAME i), tJ. 7/ filE NUMB,M V-
A-~A'tJJ;jrB--rrJ '-l.JI1<<fr.I-I{1JltllL---------~-'-i fo.:1J3J!
ACN
______.___. --9-fo.lJ.rB-9-Co
SCHEDULE ~~~ EXPLANATION Of CHANGES
..
~ \~l~~ Lliv)J.~ JJvJ ~
f}CrJ JJo..ve, tAi~ ~Uft/ L()..~o1~~1'
....f)r( 0 '-o/t:~ '-f.1 . " :E ~
.f!::I'.;J;w ,1'1M'!! ~e-- ,~t, . ,WriJ ~
~f:.b~ ,-/J;.h.o.J ~
...o.AL ~ cf).41 J)MiQ1 ~ \.dJu
TAX EXAMINER, Il,UtJ~.
(
._... . PAGE _._~.._
. .
PURPOSE OF
NOTICE:
To fulflil the r.qulre..nl' of SlIctlon ZI40 of tho Inheritance and E.tat. la. Act, Act ZI of 1995. f7Z P.S.
Section 9140),
PAYHENT I
Detach the top portion of thl. Notice and sub_It with your pay..nt to tho Rgglster of Wills prlnt.d on the
r.v.,..e side.
.- "ake check or 1II0n.y order payabl. to: REGISTER OF WillS, ACENT.
REFUND (CRi:
A r.fund of a tax credit, which was not requestlld on the taM return, .ay b. rllqu.st.d by co.pletlng an "Application
lor Re/und of PennsYI~ania Inheritance and Estal. Ta." (REV-llll). Applications are avallabl. at tho Of/lc. of
thll Regl.ter 01 Will.. any of tho Zl RevlInue District Olllc.s or by calling Ihe sp.clal Z4-hour answ.rlng servlc.
"uebers for for.. ordering: In PlInnsylvanla 1-800-l6Z.Z0S0, outside Pennsylvania and within local
Harrisburg ar.a (711) 187-8094, TDDI (111) 17Z-ZZ5Z (H.arlng I.palred Only).
OBJECTIONS: Any party In Inter.st not satisfied wllh tho appralselllent. allowllnc. or dlsallowanc. of deduction. or assoss.ent
of tax (including discount or Inter.st) as shown on this Notice _ay obj'ct within sl.ty (60) day. of rec.lpt of
this Notic. by:
--wrltt.n prot.st to the PA O.part.ent of R.venue, Board of App.ais. Dept. Z810ZI. Harrisburg, PA 11128-IOZI, OR
--electing to have tho _att.r det.r_lnld at the audit 01 the account of tho p.rsonal repr.sentatlv., OR
.-app.al to tho Orphans' Court
AD"IN-
ISTRATIVE
CORRECTIONS:
factual error. dl.covered on thl. a'Slss.ent should be addressed In writing to: PA Depart.ent of R.v.nue,
Bureau 01 Individual Ta..s, ATTN: Post A,slsslll.nt Review Unit, DEPT. Z80601, HarriSburg, PA 111ZS-0601
Phon. (7171 781-6505. S.. page S of tho bookl.t "In'lructlons lor Inhlrltance Ta. R.turn for a RI.ldllnt
Oec.dllnt" (REY-ISOI) lor an ..planatlon of ad.lnlstrativ.ly corr.ctabl. errors.
DISCOUNT:
If any tax due Is paid within thr.e (]I calendar .onth. aft.r the doc.dlnt'. d.ath, a flv. porcent (S~)
discount of the tax paid Is allowed.
PENAL TV:
Thll IS~ ta. aan..ty non.partlclpatlon penalty I. cOllputed on tho total of tho tax and Int.r..t assll.sed, and not
paid b.fore January 18, 1996, the flr.t day after tho lInd of tho tax a.nesty pllrlod. This non-participation
p.nalty Is app.alable In tho sa.o .ann.r and In Ih. Ih. .a.. tl.. periOd a. you would app.al tho tax and Intere.t
that has beon as,.ss.d a. Indlcat.d on this notlc..
INTEREST:
Inter.,t I. charglld beginning with Ilr.t day of delinquency. or nine (91 aonths and one (I) day
froe Ih. date 01 d.ath, to the datI of pay.ent. Ta.es which b.ca.. dellnqullnt h.for. January 1, 198Z
bear Inter..t at the rate of .i. (6~) p.rClnt per annul calculated at a dally ralo of .000164.
All taM" which beca.e delinquent on or after January I, 198Z will bear Int.r.st at a rate Which will vary Iro.
calendar y.ar to cal.ndar YlIar with that rate IInnounced by tho PA Deparllll.nt of Revenu.. Th. appllcabl.
intere.t rat.s for 1982 through 1997 ar.:
V.ar Int.r.st Rat. Dally Inter..t factor 'fur Inter..t Rat. Dally Int.rut factor
19BZ ZO~ .000S48 1987 .~ .000l47
1981 16~ .000418 1988-1991 11% .000301
1984 lU .000301 199Z 9~ .000Z47
1985 U~ .0003S6 1995-1994 n .00019Z
1986 10:C .000UIt 1995-1991 .~ .000Z47
--Inter..t Is calculat.d .. foliow.:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice I.su.d aft.r the ta. b.co... dellnqu.nl will r.fl.ct an Inlerest calculation to flft..n (IS) days
beyond the dale of the a....s.lInt. If pay.ent I. .ade .ft.r the Int.re.t cOIIIPutatlon date thown on tho
Notlc., additional Inter..t .ust b. calculaled.
PURPOSE OF
NOTICE:
To fulfill Ihe requlreeents of Section ZI~O of the Inheritance and Estftle 'II_ Act, Acl 21 of 1995. (12 P.S.
Secllon 91~01.
PA'I"ENT:
Detach the top portion of this Notice and $ublllll wllh your pay.ant to tha Register of wills prlnled on the
reverse .Ide.
_. "ake check or .oney order payable 10: REGiStER Dr WillS, AGENT.
REFUND (CR):
A refund of a ta. credit, which was not requIsted on the tax return, ~ay be rlquested by cOlllpletlng an "Application
for Refund of Pennsylvania Inhoritance IInd Estate 'a.- IREV-13131. Applications aro available at the Office of
the Reglstlr of Wills, any of the 23 Revenue District Dfflclls or by calling the special Z4-hour IInswerlng service
nuabers for for.s ordering: In Pennsylvania 1.800-3&Z-ZOSO, outside Pennsylvania nnd ..ithin local
HarriSburg are. 17171 737-8094, TDDI (717) 71Z-ZZSZ (Illlarlng lepalred Onlyl.
OBJECTIONS: Any party In Interest not satisfied with the appralse.ent. allowance or disallowance of deductions or Gssessaent
of tax Ilncludlng discount or Intllrllstl as shown on this Notice .ay objecl wllhln sl.ty 1601 days of receipt of
this Notice by:
.-wrltten protest to the PA Depart.ent of Revenue. Board of Appeals, Dept. 2810ZI. HarriSburg, PA 17128-IOZI, OR
.-electlng 10 have the aatter deter.lned at Ihe audit of the account of Ihe porsonal represontative, OR
--appeal to the Orphans' Court
ADHIN-
IStRATIVE
CORRECTIONS:
Factual errors discovered on this DSSlss.ent should be IIddressed in writing to: PA Depart.ent of Rllv.nue.
Bureau of Individual Ta.es, ATTN: Post Assess.ent Review Unit, DEPT. 2a0601, HarriSburg, PA 171Z8-0601
Phone (7171 7a7'650~. See page 5 of the booklet -Instructions for Inhlrllance Ta. Return for a Resldllnt
Docedent" IREV-ISOII for an e.plllnallon of adainlstrallvely corrllctable errors.
DISCOUNT:
If any tax due I. paid within three (3) calendar aonths aftllr the decedont's death, a five percllnl (5~1
discount of the ta. paid I' IIlloWlld.
PENALTY:
The IS~ la. aenesty non-participation penalty Is coapuled on the total of the ta. and Inlerest asses.ed. IInd not
paid before January 13. 1996, the first day aftllr the end of the tll. a.nlsty period. This non-participation
penalty Is appealable In Ihe saae eanner nnd in the the saee tlae periOd al YOU would appeal the la. and interllst
that has blln assessed as indlcatlld on this notice.
INTEREST:
Interest Is chargld beginning with first day of dellnqullncy, or nine (91 1II0nths and one (11 day
fro. the date of d.ath. 10 Iho dato of pay.ent. Ta.es which beeaee dollnquont before January I. 19a2
bear Intlrest at the rate of sl. 161.) percenl per annue calculated at II dally rate of .000164.
All ta.es whiCh beca.e delinquent on or aflllr January I. 198Z will bear Interllst at a rate which will vary fro.
calendar year to calendar 'lIar wllh that rale announcod by the PA Deparlaenl of Rlvenue. the 8Ppllcablo
Inlerest rale. for 193Z Ihrough 1997 are:
1912
1913
1914
1985
1986
--Inleresl
20~
16~
II~
13~
.0%
Is calculaled as
.OOOS48
.0004J8
.000301
.000!56
.000214
follows:
Vlar Inter.st Rate Dally Interest Factor
1987 9% .000247
1981~1991 II~ .000JOI
1992 9% .OOOZ~7
1991-199~ n .00019Z
199~-1991 " .000Z47
Year Int.rest Rate Dally Interest Faclor
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hollce Issued after the la. beco.es dlllnqulInt will reflect 8n lnteresl calculallon to flfleen 1151 deys
beyond the data of the essess.ent. If pay.ent Is lII.d. efter the Int.rest co.putllllon dale shown on the
Hotlce, additional Interest aust be calculat'd.
j') . 'I I f,
REV"1547 EX AFP 112"951 "I
CO"MOHWrAl III or ,JfHNSVtVANIA ~
DEPARIMUH Of A[VINUI. ~. I NOTICE OF INHERITANCE TAX :
!lUAlAU or INDIVllIUAl furs ; ~. I APPRAISEMENT J ALLOWANCE OR DISALLOWANCE I
~~:~isi~~~~lpA 1110'a-oloOI ,~.....:t; I Of DEDUCTIONS AND ASSESSMENT OF TAX I
ESTATE'-(n:~8'AUGnfrAll-==--=.=--;';;BtrHl~ffA-=~M ".~"====o_ FILE NO.
DATE OF DEATM 03-23-96 COUNTY
ACN 101
DATE 10-07-96
2196-0314
CUMBERLAND
NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT TilE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAVHENT TO THE REGISTER OF WILLS. HAKE CIIECK PAVABLE TO "REGISTER OF WILLS. AGENT"
REMIT PAYMENT TO:
MICHELLE R CALVERT ESe
GRIFFIE & ASSOCS
200 N HANOVER ST
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
A~ount Re~itted
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
ifiV': is,,-j-EX- AFi>--fIF9SY - NOi'"fCE--ciF- YNH EiiiTANCE - TAX -A"PPRiii 5 EHENT-'-"ALi.-ciwANCE-b-R- _m - - ---- - - -- --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BAUGHMAN BERNE ITA M FILE NO. 21 96-0314 ACN 101 DATE 10-07-96
TAX RETURN WAS, I X) ACCEPTED AS FILED
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Estate (Sch.dule A) U)
2. stocks and Sondl (Schedule BJ (2)
3. Closely Hald stock/Partnership Int.ra.t (Schedule CJ (3)
4, Mortg.ges/Note. Receivable (Schedule 0) (4)
5. Ca.h/Bank Deposits/Misc. Parsonal Property (Schedule E) 15)
6. Jointly Owned Property (Schedule f) C&J
7. Transfers (Schedule GJ (7)
8. Total AI.at.
205.000.00
.00
.00
.00
18.604.25
.00
20,000.00
IBI
243,604.25
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Fun.ral Expense./Ad~. Costs/Mllc. Expense. (Schedule H) (9)
10. Debts/Hortgage Liabilities/Lians (Schedule II C10J
11. Total Deductions
12, N.t Value of Tax Retu~n
13. Ch.ritable/GoYarn~ent.l Baquests (Schedule J)
14. Net Value of Est.t. Subject to Tax
21, 118.55
69.56
llll
1121
1131
1141
'1.188 11
222.416.14
1,500.00
220,916.14
If an assessment was issued previOUSly, lines 14, 15 and/or 1&. 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. A~ount of Line l4 at Spousal ~8t. 1l5)
16. A~ount of Line l4 taxable at Lineal/Class A ~ate (l6)
17. A~ount of Line 14 taxable at Collateral/Class B rate (17)
l8. Principal Tax Due
NOTE:
.00 X' 00:
220.916.14 X .06:
.00x.15:
.00
13.254.99
.00
13.254.99
1181
TAX CREDITS:
PAVHENT
DATE
06-21-96
DISCOUNT I')
INTEREST 1-)
662.75
RECEIPT
NUMBER
AA112968
AHOUNT PAID
12.592.24
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
13.254.99
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1. NO PAVHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAV BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
, ,
00
RESERVATION: E.tat.. of d.c.d,nts dying on or b.for. O.c.lIb.t 12, IQSl .- if any futuro Int.r..t In Ih. ..tat. I. tran.f.rr.d
In Po.....lon or enJoy.ant to Clas. a (collet.rall b.n.flcl.rl.. of the dlcad.nt .fl.r tho ..plratlon of any ..tat. for
11'. or for y..t., tho Co..onw..lth her.by ..pr.'lly tas.tv.. tho right to apprals. and ...8.. Iran.f.r Inh.rltanca ,....
at thl lawful cta.. B (collat.ral) rala on any such future int.r..t.
PURPOSE or
NOTICE:
PAVHEHT:
REFUND (CR) I
OBJECTIONS:
ADNIN
ISTAAJIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill tho r,qulr..ant. of S.ctlon 2140 of the Inh.rltanc. and E.tate Ta. Act, Act ZZ of 1991. 12 P,$.
Sactlon 2140.
D.tach tho top portion of Ihl. Notlc. Gnd sub.lt with your payaont to Iha Regl.tar of Will. prlnt.d on the r.v.r.. sid.,
uNak. ch.ck or aonoy ord.r payable tal REGISTER OF MILLS, AGENT
All Ply..nts rac.lv.d .hall fir.t b. applied to any Int.r..t which ..y b. duo with any r...lndar appll.d to tho ta..
A r.fund of . tax cradit, which wa. not r.qu..tad on tho 'a. R.turn, ..'1 b. r.qu..t.d by co~l.tlng an -Application
for R.fund of P.nn.vlvanla lnh.rltenc. and E.tata Tax" IREV.1313). Appllc.tlon. .r. .vallabl. at tho Offlc.
of the R.gl.t.~ of Wlil., any of the 23 R.venu. DI.trict Offlc.., or by caillng tho .p.clal 24-hour
an.werlng ..rvlc. nuab.r. fo~ for.. orderlnQI In Penn.ylvanla 1-800.362.2050, out.ld. P.nn.ylvanla and
wIthin local H.r~l.burQ .r.. (111) 181-8094, TODI (111) 112.2252 (H..rlng I~~alred Oniy).
Any party In Int.r..t not ..tl.flad with the .ppral....nt, .Ilowanca or dl..llowanc. of d.ductlon" or a.....eont
of tax (Including dl.count or Int.r..tl .. .hown on thl. Notlc. au.t obJ.ct within 'Ixty (601 day. of r.c.lpt of
this Notlc. by:
--wrltt.n prot..t to the PA Dopartaont of R.venu., Bo.rd of Appeal., O.pt. 281021, H.rrl.burg, P.A 111Z8.1021, OR
...I.ctlon to have tho .attllr det.r.lned at audit of the .ccount of the p.r.on.l r.pr..entatlv., OR
..app.al to the Orphan.' Court.
F.ctual .rror. dl.cov.r.d on thl. ........nt .hould b. .ddr....d In writing tal PA D.part..nt of A.v.nu.,
Bur.au of Indlvldu.l r...., ATTNI Po.t A.s.....nt R.vlllw Unit, D.pt. Z80601, Har~l.bura, PA 11128.0601
Phone (1111 181-6505. S.. paga 3 of the bookl.t "In.tructlon. for Inh.rltanc. Tax R.turn fo~ a R..ldant
Oacadent" (REY.lS011 for an ..planatlon of ad.lnl.tr.tlv.ly corr.ctabl. error..
If any ta. ~I. i. p.ld within thre. (3) c.l.nd.r aonth. aft.r Ih. d.c.dllnt'. d.ath, a flv. p.rcllnt 15~1 dl.count of
tho tax paid I. allow.d.
Th. 15X tax .an..ty non.partlclpatlon p.n.lty I. coeputed on the total of the ta. and Int.rost a.....lId, and not
paid b.fore J.nuary 18, 1996. tho flr.t day aftllr tho .nd of tho tax n~..ty p.rlod. This non-p.rtlclpation
pen.lty I. app.alabl. In tho sase sann.r and in tho the sa.e tl.. p.rlod a. 'IOU would app.al tho la. and Inl.r..t
that ha. b..n a......d a. Indlcat.d on thl. not Ie..
Int.r..t I. charg.d beginning with first day of d.llnqulIncy, or nine (91 aonlh. and ana (11 day fro. tho data of
d.ath, to tho d.t. of pay.ent. r.... which b.ce.o d.linqulInt b.for. J.nu.ry I, 1982 bear intere.t at tho r.t. of
.Ix C6~) p.rc.nt pllr annue c.lcul.ted at a dally r.ta of .000164. All ta... which b.cas. d.llnqu.nt on and aft.r
January I, 1982 will bear Int.re.t at a rat. which will vary fros cal.ndar y.ar to calondar y.ar with that rat.
.nnounced by the PA D,part.ant of R.v.nu.. rho appllcabla intllrll.t rat.. for 1982 through 1996 ar.1
!!!!: Inter..t Ral. Dally Interll.1 Fllctor !!!!' Intor..t Rat. Oally Inl.r..t Factor
1982 20X .000548 1981 9Z .000Z41
1985 16X .000438 1988-1991 ll~ .oonol
1984 llX .000301 1992 9Z .000Z41
1985 13X .000356 1993-1994 7Z .00019Z
1986 In _000Z14 1995-1996 9Z .000Z41
"Inter..t I. calculat.d a. followS!
INTEREST = BALANCE OF TAX UNPAID X NunBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notic. Is.uad aft.r tha tax b.cos.. d.linqu.nt will r.fl.ct an Int.r..t calculation to flft..n (15) day.
bayond the d.t. of the .....s..nt. If pay.ent it sade after tho l"l.r.st co.pulation dllt. shown on tho
Notlc.. additional Int.r..t lIIU.t ba calculat.d.
_ /"
/,j (/ .
BUREAU OF INDIVIDUAL TAKES
JNIt[RI "'NCt TAll DIVISIOJr(
D[PI. ~aotlol
HARRISBURG. PA I/lza-ObOI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
(~
'.
'''.hl1 ,.." 111."1
RONALD BAUGHMAN
MICHELLE R.CALVERT ESQ.
200 N. HANOVER ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
BERNE ITA M
10-20-97
BAUGHMAN
03-23-96
21 96-0314
CUMBERLAND
96125896
A~ount RellWi Ued
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE, To Insur. prop.r cr.dlt to your .<count. sub.lt the Upp.r portion of this for. with your t.. P.Y..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-v:i60-j-Ex--AFP--C03-:97j-------...--iNH-ERlriiNcE--TAX--STA-iEHE-NT-O;:-AC-COUN-i--.ii.---------------------
ESTATE OF BAUGHMAN BERNEITA M FILE NO.21 96-0314 ACN 96125896 DATE 10-20-97
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHEO ESTATE. SHOWN BELOW
IS A SUHHARV OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAVHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 09-15-97
PRINCIPAL TAX DUE, 1,803.02
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
12-23-96
09-30-97
RECEIPT
NUMBER
AA184991
AA242287
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
14.64-
AMOUNT PAID
1,592.11
225.55
TOTAL TAX CREDIT
1,803.02
.00
.00
.00
BALANCE OF TAX DUE
INTEREST AND PEN.
· IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS TNAN tl,
NO PAVHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREOn" ICRI,
VOU HAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
TOTAL DUE
PAY"EHT:
Detach the top portion of this NoUn and sub_II with your payaent allde paYl'lble 10 the naee and address
prlnlld on the reverse side.
If RESIDENT DECEDENT ..a.... check or aoney order Pftyable 10: REGISTER Of WILLS, AGENT.
If NON' RESIDENT DECEDENT a81o:e check or 1II0noy order payable tOI COMMONWEALTH Of PENNSYLVANIA.
REFUND eCA}1 A refund of . tax cr.dlt, which was not requ.stod on the Ta. Return, aay bl requestad by coaplotlng an
"Application for Refund of Pennsylvania Inheritance and Estat. Ta." CREv.ll13). Applications are avallable at
the Office of tho Reglster of Wills, any of the Zl Revanul Dlltrlct Officel or fro. thl DIPart.ent'. 2~'hour
an.werlng ,lrvicI nueber. for for.s orderingl In Pennsylvania 1-800.36Z.ZDSD, outside PlInnlylvania
and within local Harrisburg area (711) 7a7.8D9~, TOOl (717) 77Z-2Z~Z Olllllrlng I.palred only).
REPlV Tal
Questionl regarding error. Contained on thl. notlc. .hould be addre.sed to: PA Departeent of Revenul, Bureau
of Indlvldual Ta.e., ATTN: Post ASle.s.ant Ravlaw Unit, Dapt. Z80601, Harrisburg, PA 171Z8-D601, phone
(717) 787.6505.
DISCOUNT:
If any ta. due I. paid wlthln throe Cl) calendar Nonlhs aftlr the dlcedant's daalh, a flvl perclnt (57.) discount
of thl tu paid II allowed.
PENalTY:
The 15~ tax a.nasty non.partlcipatlon panalty ls coeputed on the lotal of the lax and Inlere.t a..elsed, and not
paid be for. January 18, 1996, the first day after Ihe end of the tax a.ne.ty plrlod.
INTEREST:
Intllre.t Is charglld bllglnnlng wlth first day of delinquency, or nino (9) .onlhl and one el) day fro. thl date of
death, to the date of paY'lnt. Tall" which bacaee delinquant before January I, 198Z bear Interest at tha rat. of
six C6~) percent per annu. calculaled al a dally rate of .00016~. All ta.e. which blca.e delinquent on and aftar
January 1, 1982 will bear Intarest at a rala which will vary froe calandar year to calandar Yllar with that rate
announced by the PA Depart.ant of Ravenue. The applicable Inleresl ratel for 198Z through 1997 are:
Vlar
Interllt Rat, Dally Intera.t Factor
Vear
Inter..t Rlltl
Dally Intere.t Factor
19U 2n .DDDS~8 1987 9~ .DoaZU
19U I'X .DDOUa 1988.1991 ll~ .000301
1984 \IX .000101 199Z 'X .00DZ"7
1985 1S~ .DDUS6 1993.1994 IX .DOOI9Z
1986 10~ .000Z74 1995-1997 'X .000147
....Inhr..t Is calculated .. followS!
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
".Any Notice issued after the ta. becoees delinquent will reflecl an Interest calculation to fifteen (15) days
beyond thl date of the as.e.s.ent. If payllllnt Is .ade afllr the Interllst cOlputatlon del. .hown on the
Notlc., additional Intere.t .ust bl calculated.
PAY"ENT I
Dlllch tho top portion of this Notlc. nnd sub. It with your pay.lnl IIIl1dl pnyabll to tho nUl and addr...
prlnt.d on tho r.~lr'. .Id..
If RESIDENT DECED(NI .ak. ch.ck or ..onlY ordlr payable tOI REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT ..ak. chick or .on.y order payabl. tOI COMMONWEALTH OF PENNSYLVANIA.
REfUND (CR)I A r.fund of Ita. cr.dlt, which wa. not r.qu..I.d on the Ta. RlIturn, .0'1 be r.qu..ted by co.pl.tlng an
-Application for R.fund of P.nn.ylvanla Inherltanc. and E.tal. T.x- (REV-13131. Application. ar. .~allabl. at
the Offlc. of tho R.gl.ter of Will., any of tho Z3 R.~.nu' DI.trict Offlc.. or fro.. tho Dllpart...nt', Z4-hour
an.w.rlng ..rvlc. nu..b.r. for for.. ordering: In P.nn.yl~anla 1-600-56Z-Z050, out.lde Penn.ylvanla
and wilhln local Harri.burg ar.a (7171 767-609~, TOOl (717) 77Z-ZZ5Z (H.arlng lapalr.d only).
REPLY TO:
Qu..tlon. regarding .rror. contaln.d on thl. notice .hould b. addrll...d to: PA D.part..nt of RlIv.nu., Bur.au
of Individual Taxe., ATTN: po.t A....s..nt Review Unit, D.pt. Z60&01, Harri.burg, PA 17126-0&01, phono
(117) 787'6505.
DISCOUNT:
If any tax due I. paid within thr.. (3) calendar aonlh. aft.r tho d.C.d.nt'. death. a five p.rc.nt (S~) dl.count
of tho tax paid I. allowld.
PENALTY:
Th. 15~ tax a..n..ty non-participation plnalty I. coaputld on the total of tho t.. and Intlr..t .......d, and not
paid be for. Janu.ry 16, 1996, the flr.t day .flllr the .nd of Ih. tax .an..ty p.riod.
INTERESTI
Int.r..t I. charged blglnnlng with flr.t day of dellnQu.ncy. or nln. (91 aonth' and on. (1) day fro.. tho date of
d..th. to the data of pay.ent. T.... whiCh b.ca.. d.linqu.nt b.fore January I. 1982 b.ar int.r..t at the rat. of
.Ix (6~) percent plr annul calculat.d at a dally rat. of .000164. All tax.. which b.cn.. d.linquent on and .ft.r
January 1, 196Z will b.ar Int.re.t at a ral. which will vary fro. calendar year to calendar y.ar with that rat.
announc.d by Ih. PA D.parl...nt of RI~lnu.. Th. eppl1cable Int.r..t rete. for 196Z through 1997 are:
y..r Inter..t Rat. Dally Inter..t factor
Yellr
Inter..t Rate
Dally Int.r..t factor
1.82 ZOX .000S~8 1987 .~ .000247
1965 16X .000438 1968-1991 11~ .000301
1964 11% ,00nOl 1992 .. .000247
1985 15X .0001S6 1991-1994 " .00019Z
1986 lOX .000Z74 1995-1997 .~ .OOQZU
ulnt.r..t Is celeul.t.d .. follow'l
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice I..u.d .fter th. t.. b.co... d.llnqu.nt will r.flect an inter..t calculation to flfte.n (15) day.
b.yond tho dal. of tho a.......nt. If pay..nt I. .ad. aft.r the Int.relt co.pulatlon date .hown on the
NotlCll. Iddltlonal intlrnt .ult b. celculat.d.
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEv:iS4TEiCiiFj>uiii9-:97Y"Noi'-icE--oF-YNHEifiTiiiicE-YAx-'A-PPRiiisEHENT-'--.m'-owiiiicE-iiliu------u-------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
BERNEITA M FILE NO. 21 96-0314 ACN 101
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Anount of Line 14 at Spousal ~.t. CIS)
16. Anount of line 14 taxable at Lin..I/Class A rat. (16)
17, Amount of line 14 taxable at Collat.ral/CI... B rate (17)
18. Princ1pal Tax Due
, . ....1 /
/:.1 _-1/ /_ ,.
BUREAU OF INDIVIDUAL TAXES
INHERItAHCe TAlC DIVISION
DlPI. 0'80bOl
IlARRISBUNG, PA 171:011-0&01
COMMONWEALTM OF PENNSYLVANIA
DEPARTMENT OF REVENUE
c/
NOTICE OF INHERITANCE TAK
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
MICHELLE R CALVERT ESQ
200 N HANOVER ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-09-98
BAUGlIMAN
03-23-96
21 96-0314
CUMBERLAND
101
AJlount Ra..itted
ESTATE OF BAUGHMAN
TAX RETURN WAS: I
( X I CHANGED
I ACCEPTED AS FILED
SEE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. 01
1. R..l Est.t. ISch.dul. Al III
2. Stocks and Sands (Sch.dule B) (2)
3. Clos.ly Hald stock/P.rtnarship Inter.st (Schadule C) (3)
4. Hortg.gas/Hot.. Rec.ivable (Schedule OJ (4)
S. Cash/Bank Deposits/Misc. Parsonal Property (Schedule EJ IS)
6. Jointly Owned Prop.rty (Schedule F) (6)
7. Transf.rs (Sch.dule G) (7)
8. Total As.at.
.00
.00
.00
.00
.00
.00
.00
181
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expens.s/Ad... Costs/Mile, Expens.. (Schedule HI
10. Debts/Mortgage llabiliti.s/Llans (Schedule I)
11, Total Deductions
12. N.t Value of Tax R.turn
13. Ch.~itabl.IGoY.rn.ent.l S.quests; Hon-.lected 9113 Trusts
14. N.t Value of Est.te Subject to Tax
191
1101
4,292.53
2.357.77
(11)
1121
1131
1141
(Schedul. J)
NOTE:
.00 X .00=
214.265.84 X .06=
.00 X .15=
1181
TAX CREDITS:
PAVHENT
DATE
06-21-96
RECEIPT
NUH8ER
AA1l2968
DISCOUNT (+1
INTEREST/PEN PAID (-I
642.80
AHOUNT PAID
12,592.24
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION DF ADDITIONAL INTEREST.
,*
1".ad",,,"..tll
BERNE ITA
M
DATE
ATTACHED
03-09-98
NOTICE
NOTE: To in sur. prop.r
credit to your account,
sub.it th. uppe~ portion
of this for. with YDur
tax peYllent,
.00
6.6;0 30
6.650.30-
.00
214,265.84
.00
12.855.98
.00
12,855.98
13,235.04
379.06CR
.00
379.06CR
I IF TOTAL DUE IS LESS THAN '1, NO PAVHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, VOU HAV BE DUE
A REFUND. SEE REVERSE SIDE OF TNIS FORH FOR INSTRUCTIONS.)
-
RESERVATION: E.tat.. of d.cad.nt. dying on or b.for. Olc..o.r Il, 198Z -. If any future Int.r..t In tho ..tate I. tran.f.rred
In pOI....lon or anJov..nt to Cl,.. a (collat.rall ben.'lciarl.. of the dec.dent .ftar tho ..plratlon of any ..tat. for
11'. or for y.~r'f tho Co..anw..lth h.reby ..pr...ly r...rva. the right to appral.. and ...... transf.r Inh.rltanc. 'ax..
at the lawful Cl... a (collat.ral) rat. on any such futuro Int.r..t.
PURPOSE OF
HOrICE:
To 'u1fll1 the r.qulr..ont. of S.ctlon 2140 0' tho Inh.rltance and E.tat. 'a. Act, Act ZI of 1995, (72 P.S,
S.ction 9140).
PAVttEHT:
D.tach the top portion of this Notice and subatt with your Ply.ent to the Rlght.r of Wills prlnt.d on Ih. ray.,... .Ida.
--"eke chock or .oney ord.r payable tOI REGISTER OF HILLS, AGENT
REF1.IHD (CA):
A r.fund 0' . ta. cr.dlt, which wa. not reque.t.d on tho T.. R.turn, '.y ba r.qua.tad by co~l.tlng en "ApplIcation
for R.fund of P.nn.ylvanla Inh.rltance and Estat, Tax" CREV-1513J. Application. at. avallabl, at the OffiCI
of tho RIglst.r 0' Willi, any of the 23 R.v.nu. DI.trlct Offlc.., or by calling the .p.clal Z4-hour
answering ..rvlc. ~b.r. for for.. ord.rlng, In Penn.ylvanla l-eOO-16Z-Z050, out.ld. Ponnlyivanl. and
wIthin loc.l Harrl.burg ar.. (717) 787-8094, TDD' (717) 77Z-ZZ5Z (H..rlng I.palr.d Only).
DeJECTIONS,
Any p.rty In Int.rut not .atisfled wlth the appr.lsa.."t, allowanc. or dls.llowanc. of deduction., or .I......nt
01 tax (Including di.count or Int.r..t) a. lhown on thl. Notice ault ObJ.ct within .I_ty (60) day. 01 roc.lpt of
this Notice byr
--written prot..t to the PA D.part.ant of A.VllnUll, Board of App.al., D.pt. ZelaZI, Harrl.bura, PA
--.I.ctlon to have tho aatt.r dat.ralnad .t audit of tho account of the p.r.onal r.pr.lont.tlv.,
"app..1 to the Orphan.' Court.
17128-IOZ1,
OR
DR
ADttIH
ISTAATIYE
CORRECTIONSr
Factual arror. dl.cov.rad on thl. a.la.laant should be eddrel..d In wrIting tor PA a.partaant of R.vllnUll,
Bur.au of IndIvidual T...., ATTN, Po.t A......ont Revi.w Unit, Dopt, Z80601, Harrllbulg, PA 171Z8-0601
Phone (117) 187-6505. S.e page 5 of the bookl.t -In.tructlon. for Inheritance Ta. R.turn for. A..ident
Docedant- (REV-1501) for en ..planatlon of ~lnl.trativeIY correctable .rror..
DISCOUNT,
If ony tax due I. p.ld wIthin thr.. (1) c.lendar .unth. .ftar the decadent'. d.ath, . flv. percent (5X) dl.count 01
the t.. paid i. allow.d.
PENAL TV,
Th. 15X ta. .-na.ty non-participation penalty I. co~tld on tho tot.1 of tho t._ and Int.r..t ..la'l.d, and not
paid bafore January Ie, 1996, the flr.t day aftar tha .nd of tha tax .~..ty p.rlod. Thl. non-partlclp.tlon
panalty I. app.alabl. In tho I". aannar and in the tho .... tl.. p.rlod .. YOU would app.al the tax and Int.r..t
that ha. b.." a.I.'led a. lndlcat.d on this notlc..
INTEREST:
[nt.r..t Is charged b.ginnlng with first day of delinquency, or nine (91 aonth. and on. (I) d.y fro. the date 01
d..th, to the date of payaant. T.... which bee... d.llnquent b.for. January 1, 198Z baar int.r..t at tho rat. of
.Ix (U) percent p.r annua calculated .t a dally rat. of ,00016". All t.... which bec... d.Unquont on and afhr
Janu.ry 1, 198Z will b.ar Int.r..t at a rat. which wlil very fro. cal.ndar y.ar to calendar y.ar with that rat.
announced by the PA D.p.rt.ant of A.v~. The 8PPllcabl. lnt.r.st rat.. for 19az through 199a .r.,
'!!!! [nt.n.t Aet. Dally Int.r..t FKtor !!!! Inhr..t Rete 0.11'1 Int.r.lt Factor
1982 ZOX .0005"1 1987 .~ .OOOZU
1981 16~ .00U38 19a1-1991 lU .000101
1984 11~ .000301 199Z .~ .ooazu
1985 U~ .00US6 1991-1994 T< .00019Z
I'" 1O~ ,ooonlt 1995-1998 .~ .OOOZO
--Inhr..t II calculated .. follow"
INTEREST = BALANCE OF TAX UNPAID X HVnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notic. l'lu.d aftar tho t.. b.cOlls d.linquent will r.fl.ct an Int.r..t calculation to ,I,tlan (15) day I
b.yond the data of the ......alIMt. If pav-ont I. aad. afl.r the Inl.r..t coeputatlon dot. .hown on the
Hotlu, addltlDfWl Intor..t ault be calcul.ted.
. \
.
21-96-314
1JIast 3lDill atfb ill~st&11ttnt
BERNE ITA H. BAUGHMAN
I, BERNEITA H. BAUGHMAN, of 747 Bloserville Road, Newville,
Cumberland, Upper Frankford Township, Cumberland county,
Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my Last
Will and Testament, hereby revoking and making void all previous
Wills and Codicils heretofore made by me.
FIRS':'
I order and direct my personal representative hereinafter
named to pay all of my just debts, funeral expenses and expenses
involved or connected with the administration of my estate as
soon after my death as is reasonably possible.
However, my
personal representative need not accelerate and pay those
unmatured obligations which, in his, her or its opinion, it might
be proper and more advantageous to retain or renew and pay as
they become due and payable. If I do not own a burial plot or a
grave marker at the time of my death, I authorize my personal
representative, in his, her or its sole discretion, to purchase a
burial plot and to erect a suitable grave marker at my grave, and
to expend sums from my estate for this purpose.
SECOND
I give, devise and bequeath the following property with all
insurance proceeds thereon as follows:
(A.) The sum of ONE THOUSAND FIVE Ht:NDRED AND XX/IOO
GRIFFIE IX ASSOCIATES
A;":"ORNC fS.AT-.IroW
:'00 NQr.TH H"NO\'[~ s,:,nu:- ',OR":',.,: ."1,\1,.,, s-=c~..
CAR~!SLE. PENN5V:..VANIA '70'PAGE cr~E155BL:RG PENN5"'~VANIA \7201
LAST WILL AND TESTAMENT OF BERNEITA M. BAUGHMAN
such articles from my tangible personal property (exclusive of
cash, stock certificates, bonds, and all other tangible evidences
of intangible personal property) as he, she or it believes will
be useful to such heir or heirs or desirable for him or her or
them to have, either from a sentimental point of view or
otherwise, and to deliver such articles to such heir or heirs or
among such heirs in equal or unequal shares as determined by the
further exercise of his, her or its discretion, provided no other
heir objects to the distribution. All tangible personal property
not so distributed is to be sold, either publicly or privately,
by my personal representative, adding the proceeds of such sale
or sales to my residuary estate and to be disposed of in equal
shares among my surviving heirs after payment of my estate debts,
taking into account the tangible personal property otherwise
provided to them.
FIFTH
I grant my personal representative the following powers in
addition to and not in limitation of such powers as my personal
representative shall hold by law:
(a) To retain all property received including the stock of
any corporate fiduciary acting hereunder, provided such
property remains productive.
(b)
To
join
in
any
corporation,
partnership,
recapitalization, merger, reorganization or voting
trust plan; to delegate authority with respect thereto:
to deposit investments under agreements and pay
GRIFFIE & ASSOCIATES
AiTORNE:VS A':' i.,AW
:00 ....CR;~ HANoveR s,n[['r
CAR:"'~SLE. PA 17013
PAGE J OF 6
~.. 'lO~T'" MAIN S,RE:[":,
50.11":'[ 30'
CHAMSER58URG. PA 17201
LAST WILL AND TESTAMENT OF BERNEITA M. BAUGHMAN
assessments: and generally to exercise all rights of
investors, including but not limited to, the voting of
shares.
(c) To manage, operate, repair. improve, mortgage or lease
on any terms any real estate held or owned by my
estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or
personal,
without regard to the principle of
diversification or any other statute or general rule of
law in his, her or its absolute discretion, it being my
intention to give my personal representative the
broadest investment powers possible, providing such
investments do not unnecessarily prevent the prompt
settlement of my estate.
(f) To sell or otherwise dispose of any property, real or
personal, tangible or intangible, at any time forming a
part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit
in his, her or its absolute discretion.
(g) To borrow money for the payment of taxes or for any
other proper purposes in the administration of my
estate, and to mortgage or pledge estate assets as
security.
GRIFFIE Be ASSOCIATES
I,-:-:-01U..:tVS A-:' l.AW
2.00 ~OR'rH HANOVCR S":'Rtt1'
CARL.lSLE. PA 17013
PAGE .; OF 6
,"" NORit-i MAIN STREET
SU lit 307
CHAMBERSBURG. PA 17:<:01
LAST WILL AND TESTAMENT OF BERNEITA M. BAUGHMAN
(h) To compromise claims without court approval including,
but not limited to, any controversies with the united
States of America or the Commonwealth of Pennsylvania
concerning estate and inheritance taxes on any
interests that may pass under this my Last Will and
Testament.
(i) To distribute in cash or in kind upon any division or "-
distribution of my estate.
(j) To undertake any and all acts deemed necessary and
proper by my personal representative for the proper,
advantageous and prompt management of the settlement of
my estate.
(k) In general, to exercise all powers in the management of
my estate which any individual could exercise in the
management of similar property owned in his own right,
upon such terms
and conditions as to him, her or it
may seem best and to
execute and deliver all
instruments and to do all acts which
he, she or it
deems necessary or proper to carry out the purposes of
this, my Last will and Testament.
SIXTH
No interest of any beneficiary of my estate, either in
income or in principal, shall be subject to anticipation or
pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber
his interest either in income or principal, nor shall the
GRIFFIE & ASSOCIATES
....'j'jom~[Vs ....":" _AW
200 NORTH H....NoveR S'rR[L:'
CARLISLE. PA 17013
PAGE 5 OF 6
''; ",OJ:::~,", MAIN S":"RCt":"
51.:1":'[ 307
CHAMBE.RSeURG PA ~7:01
.
.
. .'
.. .
.
LAST WILL AND TESTAMENT OF BERNEITA M. BAUGHMAN
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
.--:1 - / ,
WE, I~ ,./..,.. \, /~... ~ ""./, ,_ ('~
.
.
: 55.
and 0e~,;;'" (. 6.<..FFIL , the
witnesses whose names are attached to the foregoing document,
being duly qualified according to law, do depose and say that we
were present and saw Testatrix sign and execute the instrument as
her Last Will and Testament; that she signed willingly and that
she executed it as her free and voluntary act for the pUrposes
therein expressed; that each subscribing witness in the hearing
and sight of the Testatrix signed the Last Will and Testament as
witnesses and that to the best of our knowledge the Testatrix was
at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
~
-' ,
-I")L/) I
-I ..
'- I ,~
I 6-..~. ,(,..., 'L
and
~~,/7f
~ubs;ri;;d' be~{ me
by
Sworn or affirmed
.' -; .'~ "..-
l\t.b"..-.J .'e..~h<,,~and 13':-.d/~,; C (:y.r:;~ this
I', -.
~ , . .
, . ,.'. ! rf
I ..
r',_
day of
, 1992.
.
,. .
!"
i J. ,)
GRIFFIE 8: ASSOCIATE
"':j'"O~NEYS ...~ :'AW
NOlAhlhL ~t~~
TRACY L LEHMAN. NOTARY PUBLIC
CARLISLE BORO. CUMBERLAND CO.. PA
MY COMMISSION EXPIRES MAY 16. 199(
:0::' NOR':"H HANOVER S":'AELr
CAR"-lS:"E. PA 17013
PAGE 8 OF 6
14 NORTH MAIN STREE":'
SUI'!'!: :Ie?
CHAM5ERSBURG. PA ~7=Ol
c..-
i' 'I i. k
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
'UV.1500 Ex. t:' q,,\
w
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ua:'"
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ua:~
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00
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~
COMMCNW(AlTH Of PENNSYlVANIA
OEPARTMENT Of !l:EVENUf
Of PI 2110001
HAAIlI!lIUIlC. Po\. 11128.0601
~
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IOfCfO[Nl'S ~".....t IlA$f, flll:tT, AND IloIIOOU INI""U
IIAUGIINAN, IIEKNEITA N.
SOCIAl UCUllIT'f' NUMIU
,fOR DATlS Of OlATH AfTU 12'31191 CNECK HUt
, If A SPOUSAL _
l....C?yUTT CREDIT IS CLAIMED
'flU NUMBU
I ZI-l)ll-OJI4
COU,,!.TY COaE _ YEAR NUMaE'
OtCfDH.I'~ COM'UTE .COllf ~~
,OAn Of AIIlTH
I
[SOCIAL UCUllllY NU.....UIl
!
o 2. Supplementol Return
747 IlLOSEKVI LLE IWAIJ
J;};;~N I tl1~it'\I.:I:tANb 7 Z41
I "MQuNI IlEC[lV(O ,U! INSTRUCTlONSI
I
189-0<)-42<)')
ICAft 0' DEATH
I J/Z3/lJb
'I,' ""I"Ulll \..hlw,,,"C ~P'Ou" \ .......tLAU "." ....0 ..,DOll ,.."AU
~ 1. Original Return
J. Remainder R.lurn
(for dates of d.alh prior 10 12.13.82
Federal estate Tax Return Required
:; 5.
C 40. Future I"'enn! Compromis.
(far dOI.s of death oher 12.12.821
[J O. Decedent Died Te"ate ,.... 7. Decedenl Ma,ntained a li'ing T,,"
I (Anach copy of Willi !Allach copy of TrUll)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULO BE DIRECTED TO:
20. If line 19 is 9r.oter than line 18. enler the diff.rence an line 20. This is the OVERPAYMENT.
DC>.:
o 4. limit.d Estate
NAMf
mCllELLE K. CALVEHT, ESe).
TflfPt-tONf NUMlElt
:143-)551
z
o
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:s
::0
~
a::
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a:
I. Real Estal. (Sch.dule A)
2. Stack. ond aand. (Schedule a)
3. Closely Held Slock/Partnership Inlere,t (Sch.dule q
A. Mortgages and Nates Receivable (Schedule 01
5. Calh. Bonk Depositl & Miscellaneous Penonol Property
(Schedule EI
6. Jointly Owned Property ISchedule F)
7. T,an,le" (Schedule GllSchedule l)
8. Total Grau Aue" (tala I lines 1.7)
9. Funeral Exp.nses, Adminiltrati.... Co"'. Misc.llaneoul
Expenses 15ch.dule HI
10. D.bls. Martgag. liabilities. li.ns (Sch.dule I)
11. Total Deductions (Io!allines 9 & 10)
12. Nel Value of Ellale {line 8 minus line 11)
13. Charitabl. and Go....rnm.nlal B.quests (Schedul. J)
1-'. Net Value Subject to Taxllln. 12 minus line 131
15. Spousal Transf.rs (for dot., of d.alh oft.r 6.30.94)
5.. Inmuctions for Ar,plicoble Percentage an R.....n.
Side. (Includ. ...alue, ram Schedule K or Sch.dul. M.)
16. Amounl of line 14 taxable al 6% rale
{Includ. ...alues from Sch.dule K or Schedule M.I
117. Amount of line 14 taxable at t5% rale
(Includ. ...alues from Schedul. K or Sch.dule M.)
18. Principal taK du.(Add laK from lines IS, 16 and 17)
19. Cr.dits Spousal Pa...erty Cr.dit Prior Paym.nts
+
_ 8. Talal Number of Safe C.polit Ba",ol
CCMPlEH ,1rol.All:NQ 400ltE~5
ZOO N. IIANOVEK STKEET
1/013
CAKLISLE, PA
(I)
(2 )
(J I
( 41
151
101
171
(9 I 18,509.2Z
(101 7,3)7.7/
(8 )
(all
O.OU included
on u['lg-
inal
return)
70,H66.99
(2U,866.99)
z
o
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~
::0
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u
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~
(II)
(12)
(lJ)
(14)
(:10,866.9<))
(151
(161
X._=
. .06 =
(l,Z5Z.U2)
(2U,866.')9)
(17)
. .15 =
(18)
(1.Z5Z.U2)
Discount
!nt.rest
+
(191
1201
I.Z5Z.02
Check here if you orc requasting 0 refund of your overpayment.
If line 18 is grealer Ihan line 19, enler the difference an lino 21. This is Ih. TAX DUE.
A. Enler the inll,,,' on the bolanc. due on line 21A.
B. Enl.r the latol of line 21 and 21A on line 21B. This is Iho BALANCE DUE.
Make Ch.de Payable to: Reglue, of Will., Agent
(21)
(21AI
(2181
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ~ ~ .
Jnder penallies of perjury. I declare Ihall ha.... examin.d this relurn, mcluding accompanying schedules and Ilatom.nls. and !o Ih, best of my lcnawledge and b.lie'
I is true, carred and comple'e. I declare Ihal all real 8ltol. has be,n reporteer 01 frue mar~ot value. aeclarotian of preparer olhe, Ihon the personal r.presentoti....
:la'ed on all information of which preparer hot any lcnowledg..
J;: NAIU'! O' ""ON ~"'o~""'!o, ""NO "MN 1c~"'rl ~~'\'M~rl:l; "R C' \*hLy'l; P~ 1 IV 1 '3 cm
. / I. n 7 J(A" LLI- II I ~ "1;"",.11 " '.. 1\ aT 3 I
'.1 .\', ~ "- ~ ~~ IJ_, Lt .......r...,
'" AlIV' ".mll' NOlrI II IIANOVEK Sl., CAK LI SLE, 1'/\ 1 7U IJ c.", ';l
.'
'Iv.Ullllt,1,1I1
.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
COMMONW(AI'H O' '(NNsn....ANIA
INHUIfANCf JAI InUIN
IUIO(NJ O(CfO(NJ
ESTATE OF
llERNEITA M. BAUGIIMAN
ITEM
NUMBER
A. Fun.ral Exp.ns..,
1.
B.
1.
2.
3.
4.
C.
1.
2.
3.
4.
5.
6.
7.
B.
:l1-96-0314
DESCRIPTION
Admlnlstratlv. CoslI:
Personal Representati....e Commissions
Social Security Number of Personal Representative,
Year Commissions paid
Attorney Fees
Family Exemption
Claimant
Addre.. of Claimant at decedent's death
Street Address
Relationship
City
State
Zip Code
Prabate Fees
Mlsc.llan.ous Expens.s,
UNITED OF PA/SPRINT - TELEPHONE BILLINGS FOR
RENTAL UNITS
KOUGH'S OIL SERVICE - HEATING OIL FOR RENTAL UNITS
R & A BENDER - TRASH COLLECTION FOR RENTALS
HOOVER'S PLUMBING & HEATING - MAINTENANCE & REPAIR
ON RENTAL UNITS
ADAM ELECTRIC CO-OP - ELECTRICITY FOR RENTAL UNITS
DONALD VARNER - REPAIRS ON RENTAL UNITS
HOWARD'S ACCOUNTING - 1Y9b TAX PREPARATION
CHAD BAUGHMAN - PROPERTY ~IAINTENANCE
TOTAL (Also enter on line 9. Recapitulation)
(If more spac. Is needed, Insert additional sheets of sam. sl...)
AMOUNT
1Y2.81
774.09
217.50
4,110.4:>
2,8Y2.45
44!!.06
170.00
660.00
s
18 509.:l2
.
SCHEDULE H . CONTINUED
9. Ron Baughman. reimbursement for materials and supplies
for property maintenance
602.11
10. N.L. Minnich & Sons. concrete repair
339.29
II. Howard E. Barrick. concrete work and porch repair on rentals
4,942.53
1,882.25
12. Wheeler Drywall. supplies, repairs for rental property
13. Penn Fuel Gas
45.68
14. Groff's Septic Service. service at rental units
985.00
15. Pam Hoover. rental unit clearing
247.00
.
.
"'.11111"."'''' '*
COMMONW'''U" 01 "HN'"VANIA
If'I"UnAH(1 rAl 'nul,..
InlDIHIOlelDIHI
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE L1ABLlTIES AND LIENS
ESTAU Of
IlERNEITA N. IlAUGIINAN
FILE NUMBER
:11-96-U314
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
CUNIlERLAND CROSSINGS NURSING 1I0NE
'L,357.17
TOTAL (Allo onter on lino 10. Rocopilulolion)
(II more spoc. is n..d.d inserl additional sh.ell 01 some size)
S'L 357.77
recorded in the Office of the Recorder of Deeds in and for Cumberland County in Deed
Book 13 B, Page 227. Deed Book 15 X, Page 229, Deed Book 13D, Page 227,
respectively. Copies of the relevan1 deeds are attached hereto and incorporated herein by
reference as Exhibits A through C.
6. At the time of her dea1h. Decedent owned these properties ou1right as a result
of the death of her husband, Leroy O. Baughman, on April 16. 1993.
7. In her will, Decedent devised the said real estate in equal shares to her children
as part of the residue of the estate, following specific beques1s to the 51. James Lutheran
Church and to each of her seven grandchildren.
8. The executors have proceeded to make distribution of these specific bequests.
as indicated in the will.
9. Petitioners have paid all taxes due on the aforesaid estate, and more particularly
on the real estate at issue herein.
10. Petitioners have been managing the aforesaid real estate, which consists of
eigh1 ren1al properties, during the course of adminis1ration of the es1ate, and plan to
con1inue to do so following distribution.
II. Petitioners desire to confirm the distribution of the real estate, in kind, to
themselves.
. TAACT ~O.l~tGI~"I"C. "I Th( CE"lT[P or Tt1( ""IN STRHT. IN lAID YILl..lCC or 8LORRVfl.lE .~tti':";'-',,-
, Ttl[ AOt.O rRr,"4 OOt'BlIIlG r~~CRO!.St5 Tt<r 5".t:; 'H[NCe By SAlO AQAD, NORTH IS t(CP(U WElT 12.9
,P!:~C~(~ Tn A N"lj,!1 T1,[..Ct Bv loOT or kCHA.t:O CHUnc,., NClRTH ~ OCC.RU~ [A!iT 26.7 p(RC~S TO.A
, PO~T 1"4 LI'I[ rr lAlolLS rO~"'[Rl'l or Q. R. fRY, ~O. TRACT -10. 2, I [R[Art(A C(SCRIBEOl THtNCe BY
: SAI'J~WfV~'. NCATt; 4~ O(CRrrL (,I,r-T, 17 r(RCtl(6 "~POSTI'nf(~Ce SOUTH ~ OCc.UUS 'ttST U.~
: prACtlES T{\ fl.E ~L,I,CE or eCCIt.NINC. C(NTAINING 11.1~ ~RC.t:S, .'CRE. OR LtS!J, AND td'VINC TH[PEON
E.RECite I fR;',,( t.,n.llNc. H(llSC, nU~{SHOP, ANt' OTHE.R OIlTeUllDINC.!a.
I ;...-. - _. -
~..T{ACT~O: ZeeGI'HI'NG AT A POINT I" THe C(NfER or THE. PlJDllC ROAO.l.tA~I'~G F"R::'''' 9L05CRVILLE TO
lIe-CLURE'S CAPi T"ENce By T"'\CT ~o. 1 ABOve OCSCRIBED, I.'. RODS AND 2~ LlNliS WEaT TO A STalE
AT CCJ;NEA or ArrCAU::O CHJI;CH LOT, ''''tNCe By LANDS or SARAH '4AtlCES d P'JOS A~IO 17 lIN~S EAST TO
I. POI..T IN CC~TE~ or ~Ale PJEI.1C ROAD, ft.!NCE ey SAle ':lOAD, 8 ~OOS AND S LI'II<S S(lJTH TO THE
: PLACt or ilErmNINC. CCNTAI'jINT CiNE-EIGHTH or AIl ACRE. JM)R[ CR t~SS.
f:EING THE ~I.I[ ~::"'1SES WhiCH CHRISTIAN SALIr.BI1RYS Cx.(CUT"t=lS, By ':''''EIR DEED OATEO APRIL
: 8, 14?1~, A.~O ~ECCACEO IN Tt! 'ff'lCE or TI-lE RECORIXR OF' O(E.JS l~' AN~ rOR CUUCERLANO COUNTy AT
: CARLISLE, ;:tA.. IN O(EO BCAlI< -T-. VOL. 8. PACE. l.J..::!, GRANTEO ;JI;J C:1II'EVt.D TO PAqKER SllITH . TI-lE
; S,lIO PARI<[R ~IITH EEI'lG so "...EPrOF' $EI,eo. 01(0 INTeSTATE tl:CEl.flE.R 12. 1940 (EA.VING TO SURVIVE
~ AS ....IS SCLE HEIRS AT LAW, A COlao., IDA UATILDA !:)).lITH. AND CHtL:AEN, TO WIT: C:-tARLE'; w. SUITH
I "'E,,"VIN j. SJ.4ITJ.i. MAUD WRICHT. JOtf'. I. SlJIT~. AAY SMITH. .\~D ,tAAY QAYw.'I. THE 5A10 IDA "'ATILDA
. S"'lTH. NIOCW or PAi<:",ER SUITH. 'lICD INTESTATE JIINE )0. 194~, Lt'\'IlNt. TO 3,JR'JlVE AS I1EII S'JL!
I
! I1E I AS 4T L.t.'I Tt'E. ABOvE NA"EO C"'IL~r.". THE SAd 0 CHILeRE". TOGETHER WI Th THt IR RESPECT 1\1:
1
1 SPCUSE~. EIECUTEC A LETTER or ....TTOR!(Y DATtD 5EPTEUECR 9, 191o~. AND RECORC(O W TPC orFICE
I OF Tt< RECQROCR OF' CEEDS IN .\He rJR CU"C[~LAND coutny. PA.. ~ SEF'TEIA3ER 14, 1945. CONSTITUT':
i
j lNO AND APPOINTING CHARLES W. SUITH ,\Nt' \4ERVIN C. !;.MITH THEIR .a.nOh'N(Y IN F'A:T.
ANt. TI-t: SAID CiUNTCAS. 01) HtREBY COVENAln AND .\GREE TO AH\l WITH Tti: SAID (jR~TEES.ihAT
1
T~'(Y. TtlL (jA:J'IT::R'i. THE IA I-€"lqS. OECUTOP.S AAD AOUINISTRATORS. SHAL!.. ~D WilL WARRANT GGNEltAl.LY
! AND F'(\RE\lER DEFE:'~D Tt-(' HEREIN ,lBOVE UESCRI&O PAEMISES. ',tlTM Tt-E HEFl:OtTN.€'US M'D APPI.JF'iEN"
,
I ,\NCtS. t.:NTO THE r,AID c.RANTEES, THEIR HEIRS ,l.~(J ASSICNS. AGAI~ST THE SAID (jRANTORS, ~O ACAINST
: EVERY OTHER PERSON LAWFULLY CLAIMING OP ."0 B......lL HtREA,FTER CLAII.I HE SAAt. OR ANY PART TI--EREOF'.
,
, IN W'TNtSS. WHEREOF. S.l.ID GR~TORS HAVE tiERElIUTn SET THtlR H,""'OS .l.UD 'X,ALS THE DAY AIlO
: YE.LR F'I~ST A!!O'fE .MR1TTEN.
SI~U[D. ~ALEO AND :ELIIJEREO
IN THE PRE Sl.'ICE or
...MK GARBCA
"
,
,
i C0'1NTV Of ClMlERLAJ.O )
I
i COIrJ.,I(f\',liEAUH 0; PENNSYL...olrH 1A )
I
1
SS:
CHARLES O. SMITH ~SEAL)
"~AY SUITH (SEAL)
UAI'O ORICnT (SEAL)
A~EPH WPIGHT (SEAL)
RAV WITH (SEAL)
~ARY uA'IVAN (SC^L)
ECOARO OAV""'" (SEA..)
"ERV," O. SUITH (SEAL)
::AARIC SUITH (SEAL)
JCHN ,. SU,TH (SEAL)
VAAY S"4ITH (~r\L)
EY CHA.n.ES,\ Sf.lITH (SE,\l)
I,.lE=i....IN 0, SMITH (St::,\L)
ATfCRN(Y5 I~ fACT reA Tj.oE .\BOVE "",-CO G.RANTORS, HEIRS
Ai LAW or PAAKE~ SMITH A-~U lOA "..ATILOA SMITH, ,\~:l ~OR
THEMSELVES INOIVIOU.a.:.LY.
eN THIS. TtoIe 2tJTH D.AY :)f OCTOBER. 1945. BEF'CoRE 1.'[. T~ ,""OCRSICNEO OffiCER, PERSCWAlLY
AF'PE.LREO CHARLES W, SMITH >>1') "'CRVIN O. SMITH. j(~~C~ TO ''E (~ SATlSF"ACT':lRILY PROVEN) TO 8(
TI--lE PERSON~ WHOSE N~ES ARE SUBSCRIBED TO Tt< WITHIN INSTRUIo(."'T. UHJ ACIo1l0'*LEOGCO THAT Tt'EY
r EXECUTED THE s.v~ rOR ':'HE PURPOSES TI1EREIN CQNTt.tN(O :HD THAT !liE SUo( IS TM( TflUE ACT AND
,
: C((~ or T~~t,lSElVES ~ THEI~ "'I THIN NAA'(O Cm!ilTITUtNTS, CHAALES W. 51.Hr.' >>;J "~AY SI'UH, HI!iI WirE
IIrJJ.UD _AIGHT :..NO ASEPI1 .tVRI(jHT, I1::R t-IISBA...,O, RAy S'-IITH, SINGl.E....v.. IIAAY CAv-.''\N AND rC...ARD GAYVN{
i
.~
.~
.... .....,.~--" ,
-
or CtJUllfAlANO, A.ND !iTAff (lr r['''''UlyNHA, AOtllN(t.D ~D DUCRllI:D AS rOllOWS, TO WITI-
ON Hl{ ...onlll ~Y A r"IIflLlC ~oAD Lr.ADINr. rRr&I OOlflL INt r.Ar TO CML I [:.l[, ON T~[ [A!;T BY AM
AlL[Y; ('I": fill !",~IH' 9''1 JlIorr.Rf'f ror,'{plT or NoIANDA C. ualMA, PUT NO_ m lAl[lT or rNnc[A leCOf'
AND eN Hl( "f!;1 {Iv .l M'rllC ROAD HADING flU.... t.lC ClIIP(" c"r ln N(I'YILU, tH[ SAI" rROPERTT
........I...G A OlnANCt or rlny (~O) HO. UOA( ('IR U!;R. IN "101H "'NU rlT(NfIlHC IN v(rnt A OI~T""'C(
or Uf' ""IN~ro 1t('II'I (220) rHT. L'Opr ('10 L(SS, ANU cC'I'ITAl lrf1% rOATy (~O) rtRCH[Ra (lEING ALSO
IU~O~ED Wl1lf A tAllf.[ rRN.(, ~UILOIHf. (PHUI... IN('. " UI[lllNG ......RH'tI.lT. smA[ R"fI.I ANU 00lBUILD--
IN(.t.
Ttf[ ~A10 ~CrtPTY IS lH[ &U,{ Tun CUAAllS E. nAUGll\lAH ANU 8[RTJ4A E. OAUf.Ml'AN. HLS wlr[.
H l)1[ IR C[CO OAt[D W[ 2)JW DAY or UAPCII, 19H, A140 OUlY R(COOOClJ IN TlI[ t1rflC[ or THE R[CORD-
ER or l'(EDh IN AND roo Hl[ CNINTY or ctJlI(JCRl""O ...'40 ~UIC or rrml:iYlYMlIA IN lJ([D BI'!()K '\1-, VI\.
-UU[ 11. P/.Cl 1)), SOLD AND CfflV[YCO TO LEROY O. OAlI('JllIAN, fll[ f~ANTM I€RlIN NAl[O. IN ru.
TR.lCT NO, 2 _ ALL THAT CERTAIN PLOT or r,Ri'lJHO SlnJATt Itl Tlf[ omOUQi or CAR~ISl[, COUNTY
OF CU~(RlANtJ me hUT( or P[N'l~ytY.UH"', r"RTICULAALY 001"'uro A~IU t(.SO<IBED AS rOLLOwto. Tv WITI
ON Tut HooTU B'!' rROrERTY rnU(RLY or HARRY C. B[tTtU; ff' T11( ["'~T BY A SIXTr.[N (16) roa
.IOt ALLEY, IJII T~[ sn'TII OY PPOrtRTY ro.u,tr.LY or I'AARY [. 80'1(RS AND ELSI[ I. BOwtRS. HIS WIFE
AND t'"l nt; wtST BY NOATlI COLLEt( STRC(T, H"'V1NG A OI~TMCt or T"t'lTY-rtvt (2S) nCT IN rRCWT
ON H l ~AID STRH T "NU [XT[NDINC. IN li(PTH ItoT ['iEN WIOTlI A Ol!lTAIlCt Ilr T.O 'UN~(O TEN (210)
fEU TO Tt~ AFtf(lS.c.IU ALLEY, IoNU rUNG Illl'ROvtO wITH A rRW[ "NU C(l(NT SLOCI': D'fI(llIHG HClYL(.
TUE SAID rROrERTY IS TI(, SAl(. THAT t4ARR'!' E, nowtR5 AND [l~.ilr. I.UOWERS, illS wirE, BY
T"EIR OEEO DAlEO T"E )RO IIAY or ~EPTE'IlER, 19.), ^"O DI'lY REClIH(O '" TIlE orrlCE OF litE RECOAl(
-R Dr [;([OS AfOR[~.'O IN OHO BOOK "R", VOl.U.t 12, rAt( ))1, SOLD .,.0 COHV[Y{O TO LEROV O.
BAUC~LlAN, THE c.R"NTCR ~EPEIN NAJ.4[O , IN H[.
TRACT NO. ) .. ALL nuT C[RTAIN PLOT or GRttJNU SITUATE. IN TK S[JIIUGH or (;ARLltU. COI..ttTY
cr CUIt.E(RLANO ,...,.,0 ST"n or PENf.tS'IlYUIIA, PARTICUL.lRLY OQINO(O AND ~SCRIB(D At; rOLLOW~, TO WITa
rn T"[ N'llTH BV ,,"OftRTY flJl.tRlY or CHARLES r. SIlO"tRS, 011 TH[ [AST BY A SIXT[[N (161
rOOT .IC( ALlEY. ON 11€. Sa.ITlt ny Pf'111'tRTY rORltRLY or WILLIW VAATlN AND ON THE WEST BY NORTH
COll[C[ STRUT, CONTAINING "' rROOOT ON TI( !lAID SIREET A OISTANC[ or Tt<[NTY-rIVE (2~1 FEU
jlojC EXTENUING IN ~rTH AT EVEN WIDTH A Dl:.TAIIC[ or TWO IIl'NtlPEO TEN (210) rttT TO THe AlUY;
AFORtSAIC, ANti PEING LOT NO. ), PLOCK NO.2). ACCOP.DIUG TO TH[ PLAN or LOTS LAID OOT 1J1O AlIOPT.
co BY THE CARLISLt L"N~ ILlrROW)(NT C~PANY, "HICH PLAP' IS or RECCAO III n~ OFFICE Of T..t RE"
CORt[R or IUDS .r(F[S"O IN 'USC[llAN[(JJS R[CmO 800K NO. 1\. PAC[ ~72.
TH: SAID PROPERTY IS THE s.u.€. T11AT CATI~RINC [. LYT[R, "10", Allt) JO'''' w. lYTEP AT AI.
HEIF\!I-U.L.. or J. fl. LYTER. tt~E"'S[D, SY TH[IR 0([0 DATEO TUt ~T11 DAY or NO',{lIOCR, 194). AHO
LUly'REC(1l[;(O IN TIl[ OFrJC[ or 1"[ R[CmQ:R or [;([0'. AfOR[S'IO "' 0[[0 BOO~ "s", VCl.U\t: \2,
PACE 49), SC\.D AND cr'IV(YEO Tv LEROY O. OAUGI"I.AH, TIlE WlfH'11l ""'-'EO GRANTM, I" r[[,
TI)(;(1tl(R WITH ALL AlID 5lflCl'lAR, T~ BUILDINCS, IUrAOV(l,llflTS, WOODG.,RIGHTS, L1DEATltS,
PRIVILEGES, H[REDITAll(NTS AND AN'\lRT(NN-lCES, TO THE SN.'E BELOUGIIlG, CR III AN.YWISt APP[RTAINI~
AND THE REY[R!lI('tN ANU REVERSI,IlS, HEU-,\IfH(R ANU R[\UdUotAS, H(NT~, ISSUES AflD rROrlTs. T~Rtor
AND or [vERY PAAT AND PAACEL TH(REOr, AND ALSO ALL TH[ (STAT[, RICHT, TITLE. fNTtP.tST, PROPEfnV
IPCSSESSI ON, (tAIU NiU OCl'ANU "'HAT~OC\'[~, ADT H IN lAW AND EQIll TV, rr THE SAID Pit< TY or THE F'IRg
PART, or, IH, ANO TC HF. SAIQ PRElll S( 5, WI TU THE M'M'JHEuAHct~.
TO HAve AIID TO IIf')LO TH( SAID rR[IJISES,' WITH ALL AND SlflCULAR TI-lE APPl.RT(N,t.NCES, UNTO lt4E
SHCI P.lPTlES or Tlfe SECC110 PAnT, 1I1(lR 1-l[IRS AND ASSICNS. TO THE OfILypqortR uS( AND BENEF'lT
AND REHoor or nl[ SA 10 PARTIES or TIlE !J(COflD PMT, Tl< lR H( IRS AND ASSIGNS raUY(R.
AND TilE SAW PAAT'f' or THE FIRST ~ART, roo HIUSCLr, Alia illS 1I[IR5, tXeCUTORS AND ....Ql41HIS.
'RATORS, OOES SY HltSt PRESENTS, COVEN""T. GRANT AND ACREE, TO AlIO w!T1t THE SAID P~TlE$ or
1l1E S[CCflO PART. HIEIR tt:1RS NW ASSICUS rOOt\'[R, THAT H( H( SAID PARTY or TH( rlAST PAUT
nEREIN NM,tO, AuD HIS '4URS, AU IJID SINDILl.R TI€ II(REOITA1'EIIT5 "10 f'R(I.USES ~EAEINAOOY[ lXS-
CRIEtO ANn c.RANt[O, OR Lf:.NTlrll(D AJltJ ItlTCPlOCO SO TO B[, <<ITU TIlt ^"P\JRTENAUCES. UNTO 'I-lE SAID
PARTIES or TII( S(CC'lD PART, THeiRS ..(IPS &pm ASSIGNS, Ar,.lIIlST HIU 1't4E SAID PAATY or THE FIRST
paPT HCREIN N/.t.ftJ, AnD ..IS IltlRS, AND Ar^,N~T All,tHO [vERY OH€R f'tRhrlN OR ~RSONS IHOUSOEVER
LAwrULl Y CLAIUI~lr. n. TO Ct.AlU THE SAME. 00 Any rART ni[REor SIIALl AliO WILL W^ARANT AHU rCA[V[R
UEHI4D.
IN WITN[SS ""(PEOr, THE hAlO PAUT'!' or THE FIRST P.lRT TO nf[S[ f'R[:j(NT5, HAS H[REUHTO BtT
,"'IS H""'O AND SEAL, DAnD THI: OAY ANO Y[.H rlR~,T .l('lOYE ,,"In(H.
SIGNtO, st'lEO AHO otlIV[R[O
1'1 TI( PRtS[NC[ OF UROY O. BAlJG""'Nl (stAl)
J'COB .. COOOYEAA
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FAtolll. r SI:"77'/.I:"MI:"NT A (,'HI:"I:"MENT /N Till:"
I:"STATIi OF flEHNI:"17il M. flAUm/MAN. /)/:CI:"ASEf)
AGREEMENT executed this ~ day of !JCYC',,\ k/( (
1997, by and between BRENDA M. WHEELER and RONALD L. BAUGHMAN,
Executors of 1he Estate of BERNE ITA M. BAUGHMAN, Deceased, and BRENDA M.
WHEELER, RONALD L. BAUGlIMAN, TODD WHEELER. TEDD WHEELER,
TENA COBAUGH. TONYA WHEELER, PHILIP BAUGHMAN, DARIN
BAUGHMAN. CHAD BAUGHMAN, and THE ST. JAMES LUTHERAN CHURCH,
heirs and beneficiaries of the Estate of BERNE ITA M. BAUGHMAN.
WHEREAS, BERNEITA M. BAUGHMAN, late of Upper Frankford Township,
Cumberland Coun1y, Pennsylvania, died on March 23, 1996, having lell a Last Will and
Testament. and
WHEREAS, on April 16. 1996, .the Regis1er of Wills in and for 1he Coun1y of
Cumberland, Commonwealth of Pennsylvania, did cons1itute and appoin1 BRENDA M.
WHEELER and RONALD L. BAUGHMAN, as Executors of the Estate of BERNEIT A
M. BAUGHMAN, in Esta1e Number 2196.0314, and
WHEREAS, the Executors have proceeded with the administration of said Es1ate
consisting of assets in the amount of $344.523.34. rental income and cash contributions
from 1he Execu10rs in the amount of $42,882.58 and disbursements in 1he amoun1 of
$181.854.96, leaving a balance on hand 01'$205,550.96, as set forth in1he First and Final
Account, a true and correct copy of which is allached hereto and made a part hereof as
Exhibit A. and
WHEREAS. the only par1ies in interes1 in said Es1a1e arc the above-named parties,
and
WHEREAS, said parties in interest desire that1he Executors shall not be required
to tile an Account with the Orphan's Court of Cumberland County. Pennsylvania, and that
1he net estate of the decedent shall be distribu1ed without the necessity of tiling a formal
Account 10 avoid the expense, delay and publicity of a formal accounting bU1 should
instead be distributed in accordance with the Executors' Proposed Schedule of
Distribution. a true and correct copy of which is all ached hereto and made a part hereof as
Exhibit B.
NOW TIIEREFORE, in considcration of thc mutual promiscs, covcnants and
agrccmcn1s rcci1ed herein, 1hc above-named heirs and bencficiaries of 1he estate of
BERNEITA M. BAUGHMAN do hereby mutually agree as follows:
I. The parties hereto, and each of them, agree and acknowledge that they have
fully and carefully examined 1he First and Final account of BRENDA M. WHEELER and
RONALD L. BAUGHMAN, Executors lor the Estate of BERNElT A M. BAUGHMAN.
deceased, and Proposed Scheduled of Distribution relating 1hereto, and find 1hem to be
true and correct, and acceptable 10 the parties hereto and each of them, and Illrther thai
each of them has received a copy of this Family Selllement Agreemen1 and Final Release
and of said Account and Proposed Schedule of Distribution.
2. The parties hereto hereby agree 1hat in order to avoid 1he expense, delay and
publicity involved in the filing of a formal Account and Schedule of Distribution, no
accounting 10 1he Court is necessary and we do hcreby agree 1hat we do consen1 10
distribution being made wi1hoU11he filing of an Account and Schedule of Distribution, the
same to the with the same force and elTect as if 1hey had been filed and confirmed by the
Orphan's Court Division of the Court of Common Pleas of Cumberland County,
Pennsylvania.
3. The parties hereby remise, release, quitclaim and forever discharge the Estate of
BERNEITA M. BAUGHMAN, and BRENDA M. WHEELER and RONALD L.
BAUGHMAN. Executors. 1heir heirs, executors, administrators and assigns, from all
manner of acts, sui1S, claims, accountings, debts and demands whatsoever which we or
any of us or our legal representatives or assigns may at any lime hereafter have against
said executors, es1ate. or assets 1hereof. touching or concerning the Estate of the
Deceden1.
4. The parties hereto hereby covenant and agree 1hat 1hey will contribu1e 1heir
share of the Estate to sa1isfy all claims, debts, demands. sui1S or causes of aC1ion which
may be successfully brought against 1he Es1a1e or the Executors after the execution of 1his
Family Selllemcn1 and Final Release.
5. The parties hereto hereby agree that they will at all limes in 1he future and
wherever necessary, appropriate or convenient, make, execute and deliver to said
Executors, and/or to the other party or persons, any and all instruments, documel11s,
conveyances, deeds. releases or oIher instruments of any kind necessary or convenien1 10
carry out the in1ention of1his Family Selllement and Final Release.
6. This Family Selllemcnt and Final Release constitutes the el11ire undcrs1anding
among the parties here10, and each of them acknowledges that no representations or
statcmcnts of any kind, wrillen or oral, have been made to them or any of them prior
here10 by the Execu10rs or any other person or party upon their behalf.
7. This Family Settlement and Final Release shall endure to 1he benefi1 and shall
bind the parties hereto, and each of them, their heirs. executors. administrators, successors
and assigns.
8. This Family Settlement and Final Release shall be governed by the laws of the
Commonwealth of Pennsylvania.
IN WITNESS WHEREOF, the parties hereto have hereun10 set 1heir respective
hands and seals the day and year first above wriuen.
DATE: }()/~~DJcr7 !J'CCLi}<l 'jy)... j}'lf(i~,u
, BR NDA M. WHEELER, Execu10r
DATE: /{)hb197
DATE: 10/:;/,'/77
RONALD L. BAUG AN, Executor
.' ,
'.,/1 I '.J /. ')1'. (/,
J:. ]. f : Ii ,1(( /)) (.C4Ll: r'._ <1:(
BRENDA M. WHEE~)
~~fu
RONAL L. BAUGH
DATE: 10/23/97
DATE:
TODD WHEELER
DATE:
TEDD WHEELER
DATE:
TEN A COBAUGH
DATE:
TONY A WHEELER
DATE:
PHILIP BAUGHMAN
DATE:
DARIN BAUGHMAN
DATE:
CHAD BAUGHMAN
DATE:
S1'. JAMES LUTHERAN CHURCH
by
RECEIPTS OF PRINCIPAl.
CASH
Meridian Bank, Trust Account #4001971839.
in 1rust for Ronald L. Baughman
Meridian Bank, Trust Account #4001971839,
in 1rus1 for Ronald L. Baughman
Meridian Bank, Trust Account #4001971813,
in trust for Ronald L. Baughman
Meridian Bank, Trus1 Account 114641707270,
in trust for Ronald L. Baughman
Meridian Bank, Trus1 Accoun111400 1971821,
in trust for Brenda M. Wheeler
Meridian Bank. Trust Account #4001971847,
in trus1 for Brenda M. Wheeler
Meridian Bank, Trust Account 114001971854,
in trust for Brenda M. Wheeler
Meridian Bank, Trus1 Account 114641708690,
in trust for Brenda M. Wheeler
Farmers Trust Checking Account 11100226
Farmers Trust Checking Account #354759
Farmers Trust Chris1mas Club
Account #222-0001689
Miscellaneous cash
PERSONAL PROPERTY
Miscellaneous properly and household effects
$ 19,045.20
$ 19,045.20
$ 30,050.32
$ 10,032.39
$ 21,016.39
$ 20.076.54
$ 10,023.79
$ 10,032.39
$ 3,980.79
$ 11,613.36
$ 10.10
$ 642.07
$136.523.34
$ 3.000.00
$ 3.000.00
mSllURSEMENTS OF PRINCI/'AI.
DEnTS OF D.:CEDENT
Karen Garner, Tax collector -
1996 Coun1y and 10wnship 1axes
$ 867.11
Howard's Accoun1ing-
1995 tax preparation
$ 160.00
Belvedere Medical Corporation
$ 30.62
Cumberland Crossings Nursing Home
$ 2.357.77
Farmers National Bank - safe deposi1 bank
$ 15.00
Eric DilTenbaugh - surveyor for subdivision
$ 1,799.00
$ 5.229.50
FUNERAL EXPENSES
Ewing Bro1hers Funeral Horne - hairdresser $ 25.00
Robbins Flowers $ 132.50
Westminster Cemetery, Inc. - monument engraving $ 105.00
$ 262.50
ADMINISTRATIVE EXPENSES
United ofPNSprin1- phone bills (3/23/9610 present) $ 192.81
Kough's Oil Service (3/23/96 to presen1) $ 868.65
R & A Bender - trash collec1ion (3/23/96 to presen1) $ 258.00
Hoover's Plumbing and Heating - mnin1enance
and repairs (3/23/96 10 presen1) $ 6.244.10
Adams Electric Co-op (3/23/96 10 presen1) $ 3,085.54
mSllURSEMHNTS OF PRINCII'AI.
(continue/I)
ADMINISTRATIVE EXPENSES
Karen Garner. Tax Collector
1996 school taxes
1997 county and township 1axes
1997 school taxes (partial)
Donald Varner - repairs
Howard's Accounting - 1996 income tax preparation
Chad Baughman - mowing, ditch digging. pain1ing
Ron Baughman - reimbursement for stamps,
building materials, supplies
Cumberland Law Journal - legal advertising
The Sentinel - legal advertising
Slewart Real Estate - appraisals
Regis1er of Wills - filing fee for
Inven10ry and Inheritance Tax Return
N.L. Minich & Sons, Concrete
Howard E. Barrick - concrete work and porch repair
Inters1ate - garage door
Steve Lehman - garage repairs
Wheeler Drywall/Harry Wheeler - supplies, repairs
Penn Fuel Gas, Inc.
GrolT's Sep1ic Service
G.A. Farlling Garage
$2,519.37
$ 732.50
$ 1,230.20
$ 448.06
$ 170.00
$ 840.00
$ 702.36
$ 60.00
$ 104.47
$ 500.00
$ 25.00
$ 339.29
$ 4,942.53
$ 595.84
$ 180.00
$ 1,882.25
$ 45.68
$ 985.00
$ 139.66
mSllURSEMEN7:.. OF PRINCIPII I.
(conlinue(l)
AIlMINISTRATIVE EXPENSES
Pam Hoover - apartment cleaning
Millville Mu1uallnsurance - fire insurance (IWO paymen1s)
Millville Mutual Insurance - liability insurance
Kevin Wickard
Barbara J. Miller
Postmaster - stamps
Carlisle Mechanical and Welding
Heberlig's - roofing
PENNSYVLANIA INHERITANCE TAX
Departmen1 of Revenue
$ 247.00
$ 1.876.00
$ 443.00
$ 73.71
$ 42.35
$ 32.00
$ 76.12
$ 749.30
$ 30.730.70
$ 12.592.24
$ 12.592.24
ATIORNEY'S FEES AND EXECUTORS' COMMISSIONS
Grime & Associa1es - allorney's fees
TOTAL
$ 4,263.00
$ 4.263.00
$53.077.94
. .
/J/STRIIIUTJ()N TO IlENEFICIARIES
51. James LUlheran Church
Todd Wheeler
Tedd Wheeler
Tena Cobaugh
Tonya Wheeler
Philip Baughman
Darin Baughman
Chad Baughman
Brenda Wheeler - dis1ribution of 1rus1 accounl
Ronald Baughman - distribution of trusl aCCOUnl
TOTAL
$ 1,500.00
$ 1,000.00
$ 1,000.00
$ 1,000.00
$ 1,000.00
$ 1,000.00
$ ] ,000.00
$ 1,000.00
$61.149.11
$59,127.91
$128,777.02
,
INCOME ANI) INTEREST
RENTAL INCOME
QlU!: Amount
05/14/96 $1,315.98
06/1 0/96 $ 2,122.82
07/20/96 $ 1,609.20
08/09/96 $ 2,065.00
09/13/96 $ 1,658.89
] 0/05/96 $ 1.948.00
11/08/96 $ 2,095.58
] 2/09/96 $ 1,707.00
01/06/97 $ 1,640.00
02/07/97 $ 1,686.96
03/08/97 $ 1,655.00
04/10/97 $ 1,640.00
05/08/97 $ 1,660.00
06/03/97 $ 1,659.75
07/07/97 $ 1.760.00
08/05/97 $ ],965.00
09/10/97 $ ],965.00
] 0/09/97 $ ],965.00
TOTAL $ 32.119.18
INCOME ANI) INTEREST
(clIntinucll)
CONTRIBUTIONS FROM EXECUTORS TOWARD
PAYMENT OF ESTATE ADMINSTRATIVE EXPENSES
Date Amount
06/20/96 - payment of
one-half of attorney's fees $ 4,263.00
06/21/96 $ 4,000.00
06/25/96 $ 2.204.39
$ 10.467.39
MISCELLANEOUS CASH
Date Amount I
f
03/21/97 $ 91.01 I
07/10/97 $ ,
205.00 I
,
$ 296.01
TOTAL $ 42,882.58
'.