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rOR DAnS or DEAlII AFtER 12/31191 ClUCK HERE
Ir A SPOUSAL
POYERIT CREDIlIS CLAIMED L I
FIlE NUMBER
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Remainder Return
(for doles 01 death p,ior to 12.13.821
foderal eslate Tox Return Required
T alai Number of Sof. Depolit BOIUII
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS) wurm cour ().lnY!ARC::?40n
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Ilor dill'" of deolh (lllt'! 12.12.821
I J 6 Dflcedt'1l1 Died T",lnto 1 ] 7 Upeod,'nt MuinlninlHJ n Uvinq 'ual
(Allach copy 01 Willi tAlImh copy 01 ',u\'1 '
ALL CORRESPONDENCE AND CONflDENTiAiTAlfiNFORMATION"SHOULD BE DIRECTED TO,
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1, Reol Eltale (Schedule Al
2. SIoch and Bond, ISchedule B)
3. C10lely Held Slock/Porln(lrship Inle,e,1 (Schedule C)
41. Mortgagel and Nole' Receivable (Schedule DI
5. Calh, Bank Depolil' 8. Mi1Cellaneou, Porsonnl Properly
(S,hodulo EI
6. Joinlly Owned Properly (Schedule F)
7, T,oo"o.. ISthodulo GI15chodulo II
8. Tolal Gran Anel1 (lolalUMI 1.71
9. funeral EJlpenlel, Adminilhalive CO\", Milcellaneous
hpenle' (Schedule H) , ,
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10. Debl1. Morlgag" liabililiel. Liens (Sclutdule II ,t..: .;/).1
11. Talol Deduclion, (10101 Lines Q 8. 10)
12. ~ltlt Vnluo of Eslato (Line 8 minu\ lilli! 11)
13.
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Charitable and Go....ernmenlol Bnqufn" (Schedule J)
Net Value Subject 10 TOil (lino 12 minu1 _l~n_o 131
Spoulol Tronsforl (for doles of dealh alter 6.30.9411
See Inltruction, for Applicable Percenlage on Re....erse
Side. (Includo ....olue' horn Schedule K or Schcdule M.)
Amounl of line 141 10Jlable 01 6% rolo
(Include ....OIUOI from Schedule K or Schedule M)
Amount of line 141 taJloble 01 15% role
(Include ....oluel from 5chedulo K or Schedule M_I
PrincipollOJl due (Add laJl from linos IS, 16 and 17_1
Credils Spoulal Po....erly C,edit Prior Pnymcn"
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If line 1911 greoler than lina 18, enler Ihe diHerence on liM 20. This is the OVERPAYMENT.
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Chock horo If you aro requesting Cf rofund of your overpaymltnl.
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If line 18 is grealer than line 19, enler Iho diflcm'mc(! on line 21. Thi\ is rhe TAX DUE.
A. Enler Ih8 intore,1 on the balance due on line 2JA.
8. Enler Ihe latol of line 21 and 2 I A on line 21 B. This is Ihe BALANCE DUE.
Make Check Poyable tOI Reglsl.r of Willi, Agenl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -C:-C:
Under penaltio, of perjul . I declare thai I ho....e exominod Ihi, return, includi~g nccompan'ting 1Chedule, and ,totem en", and to Ihe bell of my ~nowledge and b.Uef,
it i, Irue, correct and ( m lele I declare thai all real e110le has been r<,ported 01 lIue market \iolue Doclorallon of preparer othor Ihon Ihe penonal reprelenlati..... is
:iO 011 ;o'o':rlH 0 I wh,ch p,opo'.' ho. ony ~oowlod90,
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SIGuiiUiE Of PlliPiifi ,iiiiiHitiimisiiu4itv( - Atlfillis~ f I - 7 -. 04Tf
Act #48 of 1994 provldos for tho roductlon of tho taK ratos Imposod on tho not valuo of transfers to or for
the use of the spouse. The rates as prescrlbod by the statuto will be:
. 3% (.03) will be appllcablo for ostatos of docodents dying on or aftor 7/1/94 and before 1/1/96
. 2% (.02) will be applicable for ostates of docodonts dying on or aftor 1/1/96 and before 1/1/97
. 1% (.01) will be applicable for estates of decedents dying on or after 1/1/97 and before 1/1/98
. Spousal transfers occurring on or aftor 1/1/98 will be eKempt from Inheritance taK.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (v) IN THE APPROPRIATE BLOCKS.
YES NO
1. Old decedenl make a transfer and:
a. retain the use or Income of the property transferred, ..,........,......,.........,..,.......,........,......
b. retain the right to designate who shall use the property transferred or its income. ....,.......,..
c. retain a reversionary Interest; or ..........,......,..,......,................,............................,.........
d. receive the promise for life of either paymenls. benelils or care9 ...........,..........,................
2, If death occurred an or before December 12, 1982. did decedent within two years preceding
death transfer property without receiving adequate consideratian9 If death occurred after
Decemb.r 12, 1982, did d.cedent tronsler properly within one yeor 01 deoth without receiving
adequate consideratlon9,.., ......",...",...".".....,..,.."......,.., ....'", ,....,.,...."..",....,..,' ..,..,.,..",
3. Did decedent own an 'in trusl for' bank account at his or her deathL..........,..,..,....,..,..,........
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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(UMMOUW[AlIll OJ P(t4USUvAtIlA
UUlUIIANtr 'AX .f IIINU
.f~IO[N' D[CruWI
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SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
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DESCRIPTION
1.
Funeral Expons...
N~ i II F" tV 0",,1 1((1'-'1 C
B. . Admlnlstratlvo Cos'" '- U -
1.
Personal Represenlalivo Commissions
Social securily Number of Personal Represen'alive:
Voar Cammissians paid _N /!i..___..._ ,._
2, Allarnoy Fo.s III III
3,
4,
C.
1.
2,
3.
4,
5,
6,
7,
8.
Family Exemplian /1" F. ..,... n I' A/V
VolV.' J , '...jL",- ,:
Claimanl /VltfwC1- 11, JE{Z/J/f7I) Relalianship r-,411/~ Il /1101 I) Mu TiIN~
Address af Claimanl 01 decedenl's dealh
5".01 Addr.ss -It? 5...1Z?.1'J!!. i>_'I___t::..1:!_""--(.:. .,_____ ______
Cily C-11 1'-1 f tiiJi__________.s,a,o (/l__. Zip Cod.l7q,J!__
Prabale Fe.s tJ If
Mlscollanoous Expons..:
CoS'-OF 5':11,"'-'6 /10 NiJll ;:,vc,lvu,""G t,.(JI,,"es
TOTAllAlsa onle, an line 9, Recapilulalion)
(If more spa co Is noeded, InlOr' addlllonal sheo's 01 sam. sl.o.)
AMOUNT
37~3,oo
_0 -
3'500,00
'5"36,90
s 7'7C Co, Cj()
REV-1547 EX AFP 112-95) J
COI1HOHWIAlIII 01 IllNNSYIIIANla ~U
D(PU1HIHIOI PIVIHU[ ~ '"
ftUPI AU or INDIVIDUAl IUI S i.. .... ' "
DlP!. ..aObOI
HAkHSBUIlC, Pi 111;8-01,01 ll..
EjfTATE--OF==:JORDAff~-~="== MARCOS
DATE OF DEATH 10-04-95
ACN 101
NOTlC[ Of IN!lERIIANCE TAK
APPRAISEMENT, ALLOWANCE OR DISALLOWANEE'
Of DEDUCTIONS AND ASSESSMENT Of TAK I
L
DATE 08-12-96
... 21 96-0356
CUMBERlAUD
o .t
FILE NO.
COUNTY
NOfE: TD INSURE PRDPER CREDIT TO YOUR ACCDUNT, SUBMIT lIlE UPPER PORTlDN Df TNIS fORM WITtt YOUR YAK
PAYMENT TO TNE REGISTER Of WILLS, MAKE C!lECK PAYABLE TO "REGISTER Df WIllS, AGENT"
REMIT PAYMENT TO:
DOUAlD F JORDAN
875 MANDY lU
CAMP HILL PA 17011
REGISTER OF WillS
CUHBERlAUD CO COURT HOUSE
CARLISLE, PA 17013
Anou"t Remitted
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
iiili:i5'4TEx-,u=jo--iiZ:9sY-NorxcEuciF-YNHEiixTANCE-,.-A'x-jiPPRiixsEi-iENr,--Ai.'L-ciwANcE-ifli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF JORDAN MARCUS l FILE NO. 21 96-0356 ACN 101 DATE 08-12-96
If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal
16. Amount of Line 14 taxable at
17. Amount of Line 14 taxable at
18. P~lncipal Tax Due
YAK RETURN WAS: I X) ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Red Est.t. (Schedule Al U>>
2. Stocks and Bonds ISchedule 81 121
3. Closely Held stock/Partner-ship Int.,.est ISchedule CI 13>>
4. Hartgages/Notes Receivable (Schedule OJ 14J
S. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ ISJ
&. Jointly Owned Property (Schedule fJ IbJ
7. Transfers (Schedule G) (7J
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral E)(penses/Adll'l. Costs/Misc. E)(penses (Schedule H) ICJ)
10. Debts/Hortgage Liabilities/Liens (Schedule U llOJ
11. Total Deductions
12. Net Value of Ta)( Return
13. Charitable/Governll'llnt.1 Bequlsts (Schedule JJ
14. Net Value of Estate Subject to 18)(
NOTE:
rate
Lineal/Class A rate
Collateral/Class 8 rat.
115)
11&)
1171
TAX CREDITS:
PAYMENT i
DATE
RECEIPT
NUMBER
DISCOUNT I')
INTEREST 1-)
CHANGED
,00
,00
,00
,00
6,632,39
,00
,00
18)
6,632,39
7,799.90
2.532,89
Ill)
1121
1131
1141
1 n . B? 79
3,700,40-
.00
3,700.40-
,00
,00
,00
K ,00=
K ,06=
K ,15=
IIBI
,00
,00
,00
,00
AMOUNT PAID
TOTAL TAX CREDIT i
BALANCE OF TAX DUE,
INTEREST AND PEN.
TOTAL DUE
. If PAID AfTER DATE INDICATED. SEE REVERSE
fDR CALCULATION Of ADDITIONAL INTEREST,
,00
,00
,00
,00
I If TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED,
If TDTAL DUE IS REflECTED,AS A "CREDIT" lCRl, YDU MAY BE DUE
A REfUND, SEE REVERSE SIDE Of THIS fORM fDR INSTRUCTIONS,)
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RESERVATION: [statel' of d8udonh dying on or b.ler. Dec.Rb." 12, I'UIZ -- If IIny lulur. Int.rut In the A.hle II Irn"sf.rrod
in POI..s.lon or .nJoy..nt to Class B (collalernl) ban.'lclnrl.. of tho decedent aft.r the ..ptrlltlon of any ..tale for
III. or for y.ars, the Co..onw8nlth hereby ..pressly r...rv.. tho right to appraise and 8S18.1 transl.r Inheritance la...
at tho lawful Clal' B (collataral) rat. on any such future Int.r..t.
PURPOSE OF
NOflCE:
To fulfill tho nquir...nts of Section 2140 of the Jnhultanc. Bnd (stDt. I,.. Act, Act ZZ of l'JlJl. n P.S.
Section 2140.
PAVMENT:
Detach tho top portion of this NotieG and sub_it with your pay..nt to the A.gist.r of Will. printed on tho rever.8 sid..
""ak. check or 1I0Rlly order payable to: REGISTER or WILLS, AGENT
All pay.ent. received .hall flr.t be applied to any Interest which May be due with any re.alnder appllod to the ta~.
REFUND (CRl: A refund of a tax credit, which wa. not roquosted on tho Tax Roturn, nay bo roque.tod by co.pletlng nn "Application
for Rofund of penn.ylvania Inheritance and E.tate Tax" (REY-I1Il). Applications are available at the Offlco
a' tho Regl.ter of will.. any of the Zl Revenue District Offices, or by calling tho spoclal Z4-hour
answering servlco nUllb.r. for far.s ordorlng: In Pennsylvania 1-800.16Z-10~0. out.ldo Ponnsylvania and
within local Ilarrhburg aroa (117l 137-8094, 100' l11n 11Z-ZZ5Z Uiurlng I.palr.d Only).
OBJECTIONS: Any party In Int.rost not satl.fl.d with tho apprals..ont, allowance or dl.allowanco of deductions, or assess.ont
of tax (Including discount or Intorostl 8S shown on this Notice nust objoct within sl~ty 160) days of recolPt 0'
this Notln by:
--written prot..t to tho PA Dopart.ont of RovenUlI, Board of Appeals. Dllp," Z810ZI, Itarrhburg. PA 111111-IOZI, OR
--.I.ctlon to have tho Mattor detllrMlnlld at audit of tho account of tho porsonal rllprosontatlvo, OR
--appoal to tho Orphans' Court.
ADKI"
ISIRATlYE
CORRECTIONS I
Factual orrors dlscovored on this as.oss.ont should bo addrossod In writing to: PA Oopartnent of Rovenuo,
Buro"u of Individual TaXII', ATlN: Post Assoss.,ont Rovlow Unit. Dop," ~1I0601, liarrhburg, PA ll1Z8-0601
P~ono 1117) 187-6505, Soo pago 1 of tho booklet "Instructions for Inhorltanco lax Roturn for a Rosldont
Oocodont" (REY-I~OI) for an ..planatlon of adMlnlstratlvoly correctablo errors.
DISCOUNT I
If any tax duo Is paid within throo (5) calondar "onth. aftor tho docodont's doath, a flvo porcont (5%) discount of
tho tax paid Is allowod.
PENAl TV I
Tho 15~ ta~ a.nesty non-participation ponalty Is conputed on tho total of the to. and Intorest assossod. nnd not
paid boforo January Ill, IQ96. tho flr.t day ofter tho end of tho tax annosty porlod. Thi. non-participation
ponaity Is nppoalablo In tho snNO .annur nnd In tho tho sa~o tl~o porlod as you would oppeal the tax nnd Interost
that has boon ass.ssud as indlcatod on thl. notico.
INTEREST I
Int.rost Is char god beginning with first d3y of dollnquoncy, or nine l~) _onths nnd one (I) day frOM tho dato of
doath, to tho dato of pay.ont. laxos which boca.o dollnqu.nt bofore January I, 1~8Z bear Intorost at tho rate of
SIM (b~J porcont pur annUM calculatod at n d~lly roto of .000164. All to~os whiCh buca~o dollnouont on nnd of tor
January I, 1981 will boar Intorest at 3 rat. which will vDry fro~ CAlendar yoar to cnlondar yoar with that rat.
announcod by tho PA Dopartnont of RevonuG. Tho npPllcablo Interost ratos for 198Z through l<Jq& aro:
!2! Intorost Ih.t. nllllv Intorust fnclnr ~ Inturust Rllto 0.111., tnturest facln,.
198Z ZO% .000~108 1?81 ?% .0001107
1981 16% .00010:58 I'JIl8-IQ'H 11% .000:501
1')34 11% .000101 1??2 .< .0002101
198!t ll% .000's~6 1??'s-If)?It 1% .0001ttl
1'186 10% .000lllo IQq\-IQf)6 ?i( .0002101
, --Int.rost is calculatod .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlco lnuod after tho tn_ boco~os dolinqullnt will rofloct nn Interust calculntlon to 'lftoun 11r,1 eJ,l'U
boyond tho dllt. of th.llInoss..ont. If p,ly"ont Is ".ldo after tho inhrost cOPlPutatlon dato !ollown on tho
Notlco, additional lntorost ftust bo calculated.
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