HomeMy WebLinkAbout96-00491
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Estate of
JOliN D. 1I0PPER
. Deceased
DECREE OF PRODA TE AND GRANT OF LETTERS
AND NOW JUNF 71. 19..1L, in consideration or Ihe pelition on
Ihe reverse side hereor, satisrac:tory proor having been presented berore me,
IT IS DECREED Ihallhe inslrumenl(s) daled MAY 9. 1990
described Iherein be admilled 10 probale and filed or record as Ihe lasl will or
JOlIN D. HOPPER
and Lellers Testamentarv
are hereby granled 10 John Steven HODDer and Howell C. Mette
FEES
HOWELL C. METTE
'7217
80.00
Probale, Lellers, Elc, .""",. S
Shon Cenilicales(3 ) .. .. .. .... S 0 nn
Renunciation ..,......,..,.., S
X-Pages S 15.00
,1CP TOTAL _ S 1o~'g8
Filed,..,.. AVRUJ...mp....,........
ATTORNEY (Sup, Ct. 1.0. No.)
3401 N. FRONT STREET
POBOX 5950 HARRISBURG PA 17110-0950
ADDRESS
(717) 232-5000
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Mailed letters and order to attorney on 6-26-96
COM~IONWEAL1'\1 OF PENNSYLVANIA
55:
COUNTY OF CUMBERLAND
1I0WRI.I. C. HRTTR nnd J. STRVEN 1I00'I'RR
being duly Rworn occording to low, depos.s IInd soys thllt thoy nre Rxecutllrn
of tho Estate of .Inll" Il. lIonper
Iota of Como 11111 ' Cumberlllnd County, 1'1\. decellsed, ond thllt the within is IIn
inventory mode by them ' the sllid Rxecutorn of the entire
ostote of said decodent, consisting of oil the personnl property and renl estoto, except rool estoto outsldo the
Commonwealth of Pennaylvonio, and that the ligures oppoSite oo'l\ item of the Inventory represent its fair market
,oI~ 'i~r.. d.. ",....",'. d,,". " J t;..., /~~ "
// t ( ',t .. II and subscribed before me () I J-t'l \ ,'"Jln't i Cc'
1-1 I . ,1 ' Executor. Administrator
Ct.. (. /c~ <" ", , 19 1I0WELL C. HETTE
! i. /:-', "*'" I .C?' .
SU!\('\l,~h,h,na l'l.p.. O.lU~ ,in Coun'y
~''I r.;."ilr,)it.SIOIl E)p\tet Hov. 2':'. 1~lD1
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t-,.;olrb~r, Y6l"lSYlVdf1i:l~~1Cl1l,)1l\'1,A.JlW
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I'. o. Box 5950, lIorriRburll> PA 17110-0950
Address
Dote of Death
6th
Day
June
Month
1996
Veor
INSTRUCTIONS
1. An inventory must be liIed within three months after appointment of personal representative,
2, A supplementnl inventory must be liIed within thirty days of discovery of odditionol ossets.
3. Additional sheets moy be ottoched os to personolty or realty,
4, See Article IV, Fiduciaries Act of 1949.
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Invenlory of lhe realallll personal eslnle of
JOliN D. 1I00'I'RR
deceased
I. 144 shares of common stock. Equitable of Iowa CompanieR.
CUSIP 1294510300 at $34.625/Rhare
2. 1363 shares common stock. Dauphin Deposit Corporation.
CUSIP 1238282107 at $28.125/share
3. Dean Witter Money Market Account 1410-043880-0
4.
1995 refund for Federal income tax
1995 refund for Pennsylvani& income tl\:<
Refund. Atlantic Bell
1996 refund for Federal income tax
1996 refund for Pennsylvania income tax
5.
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r1/- (Cfqi.f - l/Cf I
4.986 00
38.334.00
4.02 .00
2.976 00
2.036 00
2.87
4.657 00
251 00
57.262 87
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CERTIFICATE OF DEATH
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I. JOliN D. nOPPER, of the Borough of Camp nill,
Cumberland County, Pennsylv<lltia. do make, publish and declare
this to be my Last Will and Testament, hereby revoking all
Wills and Codicils by me at any time made,
!TEl'Ll:
I direct that all inheritance and
estate taxes becoming due by reason of my death, whether such
taxes may be payable by my estate or by any recipient of any
property, shall be paid by the Executor out of the property
passing under ITEM IV of this Will, as an expense and cost of
administration of my estate, The Executor shall have no duty
or obligation to obtain reimbursement for any such tax so paid.
even though on proceeds of insurance or other property not
passing under this Will.
lTEI'LJl :
I direct the Executor to pay the
expenses of my last illness and funeral expenses from the
property passing under this Will as an expense and cost of
administration of my estate,
ITEtL1J.l. :
If I predecease my wife, ANN B.
nOPPER, I give and bequeath to her absolutely and in fee simple
(Ill of my householll fund ture and furnishings, books. pictures,
Jewelry, silverware. automobiles, wearing apparel and all other
articles of household or personal use or adornment and all
policies of insurance thereon, If I do not predecease my said
wife. I make said bequest to my children living at the time of
my death, to be divided among them as they shall agree, Should
Page 1
yL.
'.
"
there be no agreement, such property ahall be divided among
them by the Executor in as nearly equal portions as is deemed
practical in the sole discretion of the Executor, having due
regard to the personal preferences of such children,
ITEM IV:
r glve, devise and bequeath all
the rest, residue and remainder of my estate, not disposed of
in the preceding portions of this Will, to JOHN STEVEN HOPPER
and HOWELL C. METTE, as Trustees (hereinafter collectively
referred to as "Trustee"), IN TRUST NEVERTHELESS, to be held,
administered and distributed in accordance with the terms of a
certain Amended and Restated Agreement of Trust executed by
as Trustees and by
said JOHN STEVEN HOPPER and HOWELL C, METTE
me as Grantor on the f~ day of 71~
confirm and ratify
in every respect.
,l~d. I hereby
said Amended and Restated Agreement of Trust
ITEM V:
In the settlement of my estate,
the Executor shall possess, among others, the following powers:
(a) To retain any investments I may have at my
death, including specifically those consisting of
stock of any bank even if I have named such bank as
the Executor herein, as long as the Executor may deem
it advisable to my estate so to do,
(b) To vary investments, when deemed desirable
by the Executor, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other property, real or personal, as the Executor
shall deem wise, without being restricted to so-called
"legal investments", and without being limited by any
statute or rule of law regarding Investments by fidu-
Q, f) -:~,./
_q'_ti:.
claries.
Page 2
(c) In order to effect a division of the princi-
pal of my estate or fOl' any other purpose, including
any final distribution, the Executor is authorized to
make said divisions or distributions of the personalty
and realty partly or wholly in kind, and to allocate
specific assets among beneficiaries hereunder GO long
as the total market value of any share is not affected
by such division, distribution or allocation in kind,
Should it appear desirable to partition any real
estate, the Executor is authorized to make, join in
and consummate partitions of lands, voluntarily or
involuntarily, including giving of mutual deeds,
recognizances or other obligations, with as wide
powers as an individual owner in fee simple.
(d) To sell either at public or private sale and
upon such terms and conditiunG as the Executor may
deem advantageous to the estate, any or all real or
personal estate or interest therein owned by the
estate severally or in conjunction with other persons
or acquired after my death by the Executor, and to
consummate said sale or sales by sufficient deeds or
other instruments to the purchaser or purchasers, con-
veying a fee simple title, free and clear of all trust
and without Obligation or liability of the purchaser
or purchasers to see to the application of the pur-
chase money or to make inquiry into the validity of
said sale or sales; also. to make, execute, acknowl-
edge and deliver any and all deeds. assignments,
options or other writings which may be necessary or
desirable in carrying out any of the powers conferred
upon the Executor in this paragraph or elsewhere in my
Will.
Page 3
f~-L
advantageous management, investment and distribution
of the estate.
ITEILVI: Any person, other than my wife,
who shall have died within thirty (30) days of my death, shall
be deemed to have predeceased me. If my wife and J die simul-
taneously, or under such circumstances that the order of our
deaths cannot be established by proof, my wife shall be deemed
to have survived me. Any person (other than mYBelf) who shall
have died at the same time as any then recipient of income or
in a common disaBter with Buch beneficiary, or under Buch
circumstances that the order of deaths cannot be established by
proof, shall be deemed to have predeceased such beneficiary.
UElLY.U: I hereby nominate, constitute and
appoint JOHN STEVEN HOPPER and HOWELL C. METTE to be the Execu-
toro (hereinafter collective!" referred to as "ExE'cutor"). In
the event of the death, inability, or refusal of both of the
above-named individuals to serve, I nominate, constitute and
appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg,
Pennsylvania, to Berve as my Executor. The Executor is Bpeci-
fically relieved from the duty or obligation of filing any bond
or other security.
IIE~Ill: In the probate of this, my Last
Will and Testament, and in all matters concerning my estate, I
request my Executor, or the Executor's SubBtitute, to employ aB
t.he i r attorney, nOWELl. G. tIETl'E, aud so far ilB I may do so
under law, I hereby appoint him as attorney for my said Execu-
tor. I make this statement for the reaBon that HOWELL C.
Page 5
-~-X-
{I . % - 49 I
1u:<aSTEI{ (W WII.I.S 01: COUNTY
OATil OF SunSCRIIJING WITNESS
_.._-~.._......
w<licil
(CII~h) II .uh"llhluM whuc" IlIlhc' will prcsenle<l herewith, (each
'--
IIIW, dCl'll\c{'IIlUd '"~(') Ihlll ..--- ......
eing <luly qualified according to
presenl an<l saw
signed as a witness at the
each other) (in the presence of Ihe
Ihc IC,IIII. ., ,iMn Ihe 'lime IIn<llhal
requc'l III lc,tlll.. _. .."__ in IL.______ I'r~,ene<;.a d (in Ihe presence
Olhcr 'nh,~rihing whne"le')). ,/
/'
Swmn hI m Illfirmcd IInd ,uh><.'Tihe<l before
me Ihi, day of
19_
(Name)
IAddress)
Renister
(Name)
//
(Address)
REGISTER 01: WILLS OF CUMBERLAND COUNTY
OATH 01: NON-SUBSCRIBING WITNESS
JOliN STEVEN HOPPER AND HOWELL C METTE
(elleh) n ,nh'~riher hereto, (eileh) being duly qnalifie<l according to law, depose(s) and say(s) Ihal
TIlEY ARE familiilr with the signalUre of JOHN D HOPPER
~llll\(:jj
tC'lItt~ of ~/lX~X<<'I()(m~XXl\({.x:)(wl'Il\j(XoJli(/(~~)\~) the will presented herewith and
ltXlllK:JI
lhllt THEY believes Ihe signalure on lhe will is in Ihe handwriting of
JOHN D HOPPER
IlIlhe best of THE I R
Swurn \0 or affirmed and subscribed before
mc Ihl, 18TH day of
l-f)2 ~~UNE ~ll.9~
II"/~/u-t(' / /J1...;J, / f... 7J/f;;t:lZ
r1J(R Y C. L EW I S Renister (
(Address)
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D NO. AA
146726 COMMONWEALTH OF PENNSYLVANIA
DI'ARTMINT Of REVENUE
OPPICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
"'1"t"II.-'.1
--~- .
RECEIVED FROM:
i
ACN
ASSESSMENT r:'I
CONTROL ~
NUMBER
AMOUNT
METTE;: HOWELL C
P 0 (lOX 59:50
3401 N FflONT ST
HARRI5DURG, PA
101
fl"E,666.00
1 711 0.-0950
'OlD HUE
UTATE INFORMATION,
~ I NUMBER
Y 21-1996-0',91
~ NAME OF DECEDENT (LAST)
I;iI HOPPER .JOHN D
... DATE OF PAYMENT
Iii 9/ 2/96
EJ POSTMARK DATE
COUNTY
5SN 192-14-5022
(FIRST) (MI)
CUM8ERLANll
DATE OF DEATH
REMARKS
542,000.00
DO
m TOTAL AMOUNT PAID
6
JOHN SHOPPER
C/O HOWELL C METTE ESe
SEAL CHECKII 102"
REGISTER OF WILLS
""-.- --.._- ".--. "-- .---- -+---- -- -- -- ..-_. --."
CERTIFICATION OF NOTICE UNDER RULE 5.6(n)
Name of Decedent: JOHN D. HOPPER
Date of Death: JUNE 12. 1996
Will No. Admin. No. 1996.00491
To the Register:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans'
Court Rules was served on or mailed to the following beneficiaries of the above-captioned
eBtate on OCTOBER 9. 1996 :
Name
Address
JOHN STEVEN HOPPER
12 Rimani Dr.. Mission Vieio. CA 92692
ROBERT ANDREW HOPPER 257 N. 24th St.. Camn Hill. PA 17011
WILLIAM RICHARD HOPPER 200 Shallow Snrinl!s Ct.. Roswell. GA 30075
KATHY HOPPER WEIDNER 2398 Buckinl!ham Ave.. Meehanicsburl!. PA 17055
Notice has now been given to all persons entitled thereto under Rule 5.6(a)
I L;\'~~efJ y (I)1A,J&
Date: October 9. 1996
Signature
""
,--
HOWELL C. METrE. Esauire
Name
3401 North Front Street
Harrisburl!. PA 17110
Address
(717) 232-5000
Telephone
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Capacity: _ Personal Representative
..lL- Counsel for Personal
Representative
..
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+ CUI>itul B1ucCross
Check Date: 10/24/19q~ IIAmll~;BUI1G PlIlf'ISYLVMIfA 1/177
Customer #: .\n 1I1(J"I..o'..I",.1 t.( I"",'" t t ~';" !\.-,,,. C,,,, .I"d (j"," ~,r"l,ill ,,~\"( ".'"'"
REMITTANCE VOUCHER
()elilGh th,!> pOflton twlol'U dcpo,>,I,nQ choclo.
10/17 0171996
5,00
.00
5. 00 FILING FEE~. D. HOPPER
5,00
,00
5. 00 TOTAL
MEMO
CHECK NO,
0015548
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.~
~. ....
. ,0
:
,01
--:---...---..---',-.......~ ..~,,.-_..:.:.-_~.
........ .,~ .~. -... -- . _..#
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,.,,-------'- -
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/j_/{l'j_/L!
REV,"'",,'I"") INHERITANCE TAX RETURN ~~~(~It~~~~lR};MmR 12131191
RESIDENT DECEDENT POVERTY CREDIT IS CLAIMED
CO......ONWEALTHOFPENNSYLVANIA (TO BE FILED IN DUPLICATE FILE NUMBER
DEPARtMENT OF REVENUE 1996
HARRIS~~:~.'::~~~"'''01 WITH REGISTER OF WILLS) COUNTY CODE YEAR
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) DECEDENTS COMPLETE ADDRESS
Hopper. John D. 2304 Chestnut Street
SOCIAL SECURITY NUMBER DATE OF BIRTH Camp Hill. PA 17011
DECEDENT 192-14-5022 06/12/96 01/09/1923 counlV C\JITlberland
~:...tr"~~co"~;J~t~~~:~:Z~ SPOUSE'S NA"" ILAS T. SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS)
(~
00491
NUMBER
1. anginaJ Return
II Of d.ltlSot lSUlh plUlf to 12-13.a2)
fi 5. Federal Estato Tax Return Roquirod
o 40. Futuro IntOfost Compromiso
(lor datos 01 doath ahor 12-12-B2)
[B 6. Docodent OlOd Tostalo 0 7. Decodont Maintainod a Uving Trust
(Anach copy 01 Will) (Anach copy 01 Tlust)
ALL CQRRESPOIlllENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Ha.s'E!ll C. Mette 3401 North Front Street
TELEPHONE NUMBER P.O. Box 5950
717-232-5000 Harrisburg, PA 17110-0950
I. Real Estale (SChodule A) ( 1) None
2. Slacks and Bands (SChodule B) ( 2 ) 43. 320.00
3, Closely Hold SlockfPartnOlship Inlolost (SCh, C) ( 3 ) None
4, Mortgagos and NoIOS Roctllvablo (SChodulo D) ( 4 ) None
5, Cash. Bank DepoSits & Miscollaneous POIsonal (5) 735.756.13
Propor1y (SChedulo E)
6, Jointly Owned Property (SChedulo F)
7, Translers (SChodulo G) (SChodulo L)
6, Total GlOSS Assots (total Unos 1-7)
9. Funeral Expenses. Administrativo Costs.
Miscellaneous Exponses (SChodulo H)
10. Debts, Mortgago Uabili1ios, Uons (Schodulo I)
II. Total Deduc1lOns (tolal Unos 9 & 10)
12, Not Valuo 01 Eslato (Uno 8 mnus Uno 11)
13, Chanlablo and Governmonlal Boouosts (SChodulo J)
20. II Uno 19 IS qroator than Uno 1B. onler tho di"eronCe on Une 20. This is tho OVERPAVMENT.
A. Check horo II or.... ues1ln ..olund 01 ur ave ymenl
21. 11 Uno 1B ls groater than Uno 19. ontor 1ho dt"orenco on Uno 21. This is tho TAX DUE.
A. En1er tho intorDSt on tho balanco duo on Uno 21A.
B, Enler the total 01 Uno 21 and 21A on Uno 21B, ThIS IS tho BALANCE DUE.
Mako Check Payllhlolo: Register 01 Wills. Aqent
_ _ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH" ..
Under penalDos 01 POllury, I doelO/o that I havo O'ort1lnod thiS rolUrn, Inc!uolng accompanYing schadulos and slalemonts, anO to tho bost 01 my knowlodgo
and boliol. it is tJUo. conoel and complote, I doelaro Ihat a1llOaI oslalo has bean leportod at uuo matket voluo. DodO/anon 01 plOpatOr othOllhan tho pOlsonal
reprosonlahve is basad on i1IllOlormallon 01 which proparor has any knowledgo.
10.N}TUREO ADDRESS
LL- See sc~edule attached
51 UREOFPREPIllR qOT AOORESS
3401 North Front Street
Harrlstur~. PA 17110-0950
CHECK
APPRO-
PRIATE
BLOCKS
o 4. Umtod EstalO
CORRES-
PONDENT
RECAPIT-
ULATION
TAX
COMPI1TA-
TION
14, Net Value suboet to Tax (Uno 12 minus Uno 13)
15. SpOUSI,1 Tranlflrl (far dalu at d,lth IIt.r 8.30.941. S..
InltructlDn"a' APpllc.&bl. Perc.nUQ' an PIli' 2.11nclud.
vllu" ham SCI'I.dul.Kat Sch.dul. M.l
16. Amount 01 Uno 141axablo at 6'% rata
(Includo valuos Irom SChodulo K or Schedule M,)
17. Amount of Uno 14 taxable at 15% rato
(Include valuos Irom SChadulo K or SChedule M,)
18, Principal tax duo (Add lax ham Unos 15. 16 and 17.)
19. Crodits SpouUI Poverty Cf.dll prior PaymenlS
+ 42.000.00+
3. Remamder Rolurn
..Q... 8. Total Numbor 01 Salo Doposlt Ba,OS
( 6)
( 7)
None
None
779,076.13
(8 )
(9)
36,235.76
(10)
8,682.31
44.918.07
734.158.06
None
(11)
(12)
(13)
(14)
734.158.06
(15)
, .
=
(16)
734,158.06, .06 =
44.049.48
(17)
0.00 x .15 =
0.00
(lB)
44,049.48
Discount
2,210.53...
Inlerost
44.210.53
161. 05
(19)
(201
(21)
(21A)
(21B)
QAT[
.-'i/f) lei 7
DATEI I
.""-/It: / t( 7
I
Estate of: John D. Hopper
-1996-00491
SlM'1ARY OF ALIJX:ATla-JS '1'0 B~ICIARIES
Class A
John Steven Hopper
Robert Andrew Hopper
William Richard Hopper
Kathy Hopper Weidner
183.539,51
183.539.51
183.539.52
183.539.52
734.158.06
REV-tilt Elhl'.'"
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Plouo Print or Type
COMMONW[Al ftt OF PENNSYlVANIA
INHERITANC[ tAl( R[tURN
R[SIDENT DECEDENt
ESTATE OF
John D. Ho r
ITEM
NO.
A. Funoral Ellpen..o:
FILE NUMBER
-1996-00491
DESCRIPTtON
AMOUNT
1 Myers-Hoover Funeral Hone
6.517.00
695.00
2 Rolling Green cerretery
3 West Shore Country Club
1.006.76
B. AdmlnlotraUvo eoots:
17,805.00
,.
Porsonal Rop,osonlotivo Convnisslons
Social Se<:Ilrtty Number 01 porsonal Roprosonlativo: 186-34-2085
Yoar Convnisslons paid 1996
Narre: J. Steven Hopper
2. Attornoy Foos
Narre: M3tte. Evans & Woodside
3. Fanily Exllf11ltion
C1a1msnl Rolationship
Addr... 01 Clalmsnl al docedent's doalh
10,000.00
0.00
Streel Addr...
City
Slato
Zip Coda
109.00
4, Probate Foos
C. Mtaconaneouo Ellpens..:
1 Short certificate
2 Estimated expenses to close estate
100.00
TOTAL Also onto< on lino 9. Roc itulation) $
(II moro spaco Is needed. Insert addlUonal shoots 01 samo slzo.)
36.235.76
PAISlll NTF ""
CapYflgh1 Fa,ms Saltwar. OnIV. tlllt4 Nllca,lnc. N94PA11'
3.00
.'~ .~ '~:"'7,1
__"_"_"'__ 1
,
" ...... '-.".' ... .,.~
,.I ~,;tfJl... ,.,. ',( ..... ~'I...I..JJ:tl
.:~.'. .,.";....,. ':. /"',:..".
,.-..,.....'.........,.,.~....,.....~"'"
~_ .1
..":;Ui.::';.:i.i'r.::i4~:.~::- ;\
. ..... ";';"~- ..
, ,
~-
I
I
, _..:.1
(c) In order to effect a division of the princi-
pal of my estate or for any other purpose, including
any final distribution, the Executor is authorized to
make said divisions or distributions of the personalty
and realty partly or wholly in kind, and to allocate
specific assets among beneficiaries hereunder 00 long
as the total market value of any share is not affected
by such division, distribution or allocation in kind.
Should it appear desirable to partition any real
estate, the Executor is authorized to make, join in
and consummate partitions of lands, voluntarily or
involuntarily, including giving of mutual deeds.
recognizances or other obligations, with as wide
powers as an individual owner in fee simple.
~,~~;.~~~.! l ,;~-d~.~.~.;.:~.'
:::l~~:.~~(;;:r'~ ::":,-'>,.~ '.:.
..~~;.t~l~.:..~ ~~~.~ t}:;;~".
.. .' :.....I..--.....--~.
..._...,.... ;":;':'-::f~
_,~~;J.";"''''''''N!!$.~'
.. ..........-.-
--...:...., ,
.. .-......-........--- "'
;
'..,.... I
~.~':"'"""~.,.~-..1
. .... . .
. .' '. .' .. .
I
..,.....:' I
1
;.. .1
(d) To sell either at public or private sale and
upon such terms and tunditions as the Executor may
deem advantageous to the estate, any or all real or
personal estate or interest therein owned by the
estate severally or in conjunction with other persons
or acquired after my death by the Executor, and to
consummate said sale or sales by sufficient deeds or
;",; '~ ' ... .
."..-""
other instruments to the purchaser or purchasers. con-
............r--....,-...
----I
veyin& a fee simple title. free and clear of all trust
and without obligation or liability of the purchaser
or purchasers to see to the application of the pur-
chase money or to make inquiry into the validity of
....-.-.-
- ---~_.--.---
,
said sale or salesj also. to ma~e. execute. acknowl-
r " ~1
edge and deliver any and all deeds, assignments,
options or other writings which may be necessary or
desirable in carrying out any of the powers conferred
upon the Executor in this paragraph or elsewhere in my
Will.
......., ."-.,
,
Page 3
~.
WHEREAS. Grantor desires to amend and restate said
Agreement of Trust.
1I0W, THEREFORE, in consideration of the mutual
covenants and agreements herein contained, it io agreed by and
between the parties hereto as follows:
ARLlCk~l: Grantor agrees to designate
the Trustee as beneficiary to receive said commissionG payable
by the EQUITABLE LIFE IllSURAlICE COI1PAlIY. of Iowa, and other
life insurance companies.
ARtl~~~: Said commissions. any other
property transferred or conveyed by Deed or Will to the Trustee
and proceeds of life insurance payable to Trustee, shall be
ClJl10idered principal and shall hereinafter be referred to
cl)llecti.....el... ar. the "Trust Fund". Upon receipt of the Trust
Fund or any part of it. the Trustee shall, if the Grantor pru-
deceases hi" wife, AlIlI B. HOPPER, divide all of the said Trust
Fund into two (2) parts, each of which shall be held in trust
and constitute a separate Trust Fund to be k.nown as "Trust A"
and "Trust Bit.
"Trust A": There shall be placed in
"Trust A" t.hat fraction of the total principal of
which the llumcrat'Jl shall b€" ,,- sum equal to the
largest amount that can pass free of Federal estate
tal< by reason of the unified credit and the state
death tal< credit (provided that the use of this credit
dOCR not require an increase in state death taxes)
allowable to Grantor's estate but no other credit and
after takin~ account of property passing ontslde of
this Agreement of Trust which does not qual! fy for the
- 2 -
marital ar charitable deductian and after taking
accaunt af chargeD ta principal that are nat allawed
aD deductlans In camputlng Grantar's Federal estate
tax. and af which the denamlnatar shall be the value
af the tatal principal. Far purpases af establishing
ouch fractian. the valueD finally fixed In the Federal
eotate tax praceedlng relating ta Grantar's estate
shall be used. Grantar recagnlzes that the numeratar
af ouch fractlan may be zera (0), In which case nO
praperty shall pass under "Trust A" and that said
numerator may be affected by the act Ian af the Execu-
tar af Grantar's estate In exercising certain tax
electlans.
"Trust B": The balance af the
principal nat placed In "Trust A" shall be placed In
t1Truot B",
ARTICLE_IU:
The follawlng pravlslano
aha!1 applY to "TruDt ^II:
(a) The Trustee shall pay the net Ineame arising
fram the principal af this Trust In quarterly Install-
ments to Grantar' s wife. Atlll B. nOPPER, during her
li f et Ime.
(b) During the life af Grantor's wife, the
Truotee ohall pay ta ar far the benefit af Grantar'o
wife sa much af the principal af thlo Trust as may be
lIeeessary, In the Dale discretlan af the Trustee. far
the proper suppart, maintenance and medical care af
Grantor's \life.
- 3 -
.
,
. .- -. .- - - -.
(c)
Upon the death of Grantor's wife or upon
Grantor's death if Grantor's said wife predeceases
him, the Trustee shall divide the principal and any
accretions thereto and any accumulations of income
into as many equal parts as there are then living
children of Grantor and then deceased children of
Grantor represented by then living issue. One of such
ohare. shall be paid to each of Grantor's then living
children. with the exception of Grantor's daughter.
KATny Mill WEIDNER, whose Ghare Ghall be held aG a
Geparate TruGt for the benefit of Grantor's said
daughter, and one Guch Ghare Ghall be held as a
separate TruGt for the benefit of the issue of each
Guch then deceased child of Grantor, per stirpes.
(d) The following provisions shall apply to the
TruGt establiGhed for Grantor's daughter. Y.ATHY Mill
WEIDNER (the "Beneficiary"):
(1) The Trustee shall pay the net income
ariGing from the principal of this Trust in
quarterly inGtallmentG to the Beneficiary
during her lifetime.
(2) During the lifetime of the
Beneficiary. the Trustee shall pay to or for
the benefit of the Beneficiary so much of the
principal of this Trust as may be necessary in
the sole discretion of the Trustee for the
Beneficiary's proper support. maintenance.
medical care and the college or higher
education of her dependent children. In
_ 4 -
and oth~r. payable by reanon of the Inclunlon of th~
valu~ of Trust property In Grantor'n wlfe'n entate.
Such payment nhall be equal to the amount by which (1)
the total of such death taxen paid by Grantor'n wife's
en tate exceeds (2) the total of nuch death taxen which
would have been payable If the value of the Trust
property had not been Included In her estate. The
determination by the Executor of Grantor's wife's
estate of the amount payable hereunder shall be
final. Grantor directs the Truntee to pay such amount
promptly upon written requent of the Executor of
Gralltor's wife's estate. The final determination of
the amount due hereunder nhall be based upon the value
as finally determined for Federal estate tax purposes
in Grantor's wife's estate. After payment of the
amount finally determined to be due hereunder. the
Trustee shall be dinchar~ed from any further liability
with respect to suell p~yment. Grantorts wife m~1
waive her estnte's right to pavm~nt under this sub-
paragraph by Wlll. executed after Grantor's death. in
which she specifically refers to the right to payment
hereunder ~iven to her estate.
lIlt'U.c.I.U: no part of the income or
principal of the property held under these Trusts shall be
nobjeet to attachment. levy or seizure by any creditor, spouse.
assignee or trustee or receiver in bankruptcy of any bene-
fieiarv prior to his or her actual receipt thereof. The
'(runtee shall pay over the net income and the principal to the
parties herein designated. as their interests may appear,
without re~ard to any attempted anticipation. pledging or
annignment by any beneficiary under a Trust. and without regard
- 9 -
to any claim thereto or attempted levy, attachment. ael~ure or
other proeeaa agalnat aald beneficiary,
^RTI~L&-Yl: The Trustee shall posseaa.
among others. the following powers:
(a) To vary or to retain Inveatments, Including
the stod. of any corporate Truatee named herein. when
deemed deairable by the Trustee. and to invest In such
bonda. atocka. notes, real eatate mortgagea or securi-
ties Qr in such other property. real or personal as
tbe Truatee aball deem wlae. without being reatrlcted
to ao-ealled "legal inveatments" and without being
limited to any statute or rule of law regarding
Investments by fiduciaries.
(b) In order to effect a division of the princi-
pal of a Trust or for any other purpose, Includln~ any
final distribution of a Trust. the Trustee Is
authorl~ed to make said divisions or distributions of
tbe pe,".onalty and realt,'. partly or wbOllY In kind.
al1d to allocate specific assets among beneficiaries
anti l'ruato created hereunder .0 long as the total
mar~et value of any share is not affected by such
allocation.. Should It appear desirable to partition
any real estate. the Trustee is authorized to make.
join in and consummate partitions of lands, volun-
tarily or Involuntarily. Including giving of mutual
deeds. recognizances. or other obligations with as
wide powerp as can be exercised by an individual owner
in fee simple.
- 10 -
ARTl~t.ILIX: With respect to any of the afore-
"aid illDurarlce policico whiell noW are. or at any time arc,
owned by the Grantor. the Grantor reserves to himself during
hio ownership of s3id policies 3nd during his lifetime. 311
p3ymento. dividends. surrender v31ues 3nd benefits of 3ny kind
which may ",ccrue on account of any of the aforesaid policies.
and the right at any time to assign. pledge or use said
p'Jlide.. or any of them, or to change the beneficiary thereof,
to borrow monev thereon, for any purpose. without the consent,
3pproval or joinder of the Trustee. or lny beneficiary here-
under, It is the intent of the Grantor, in regard to s3id
insurance policies, that this instrument shall be operative
only in respect to the proceeds of such of the policies as may
be due and payable to the Trustee at the time of the death of
the Grantor or thereafter, after deduction of all charges
"'~.1im]t the policicn by reason of adolances. loann. premiumn'o or
otllerwis~. ~lld tll~ receipt of the Trustee for such proceedr.
~ll~ll releasp the ins11rallce companies from liabilit~ on the
policies.
AR.tLCJ,E_X: Whenever and as often as any
beneficiary hereunder. to whom payments of income or principal
are herein directed to be made. shall be under legal disa-
bility. or in the sole judgment of the Trustee. shall otherwise
be unable to apply such payments to hiG Q\oln or her Qun best
interests and advantages. the Trustee may make all or any
portion of Guch payments in an:; one or more of the follol"llng
\.I:\~{S :
(a) Directly to such beneficiary:
- 13 -
.. .
liabilities to which they may, in their judgment, be subjected
by any nuell ~ction. The Truntee in authorized to compromice
and adjust claims arising out of the insurance policies, or any
of them upon such terms and conditiollG as they may deem just.
and the decision of the Trustee shall be binding and conclusive
upon all pernonn and corporations interested therein.
A~~lll: Any person, other than Grantor's
wife. who s11al1 'lave died at the same time as Grantor, or under
Ruch circumstances that the order of deaths cannot be estab-
lished by proof. or within thirty (30) days of Grantor's death.
shall be deemed to have predeceased her. If Grantor's wife
dies at the same time as Grantor. or under such circumstances
that the order of deaths cannot be established by proof.
Grantor's wife shall be deemed to have survived her. Any
p~rson ("ther than Grantor) who shall have died at the same
tilne as an~ then recipient of income or under such circum-
ntance~ tll~t. th~ 0rder of dcatll~ t311n0t be cstablinl\ed by
proof. ~Ilall I)~ deemed to have predeceased such beneficiary.
Anrk(L~XlY: Upon the death of either Trustee.
JOIlIl STEVEtl 1l0PPER or 1l0WELL C. METTE. or in the event of the
inabilit:: or t~fusal of either to serve as Truntee or upon the
resignatioll of either individual Trustee. WILLIAN RICIlARD
IIOPPER. Ilarrisburg. Pennsylvania. shall serve an succeGsor
Co-Trustee. In the event of the death, inability, resigl1iltion
or refusni to serve of all three of the above individuals,
DAUPIIIII DEPOSIT BAliK MID TRUST COMPAtlY shall serve as successor
Trustee. 110 Trustee shall be required to give any bond or
bondn.
III WITtlESS WHEREOF, JOllll D. HOPPER has hereunto
offered his hand and seal as Grantor and JOllll STEVEtI HOPPER and
- 15 -
\ .-'1"
/~. " '
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'I,
BUREAU OF INaIVIDUAL TAXES
INUERITANCE Ult DIVISION
D[P'. l80601
HAARlS8URC. Pi Illla-ObUI
NOTICE OF INtlERITANCE TAX
APPRAISEMENT. ALLOWANCE DR aISALLDWANCE
Or DEDUCTIONS AND ASSESSMENT OF TAX
HOWELL C METTE
3401 N FRONT ST
PO BOX 5950
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
PA 17110
v
06-23-97
HOPPER
06-12-96
21 96-0491
CUMBERLAND
101
A~ount R..itted
I*,
"'-1'" lJ'" .u.,,,
JOHN
o
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:i5'4TEX-AFP-io3:97T"Niii'-icE--ciF-YNHEiiiriiticn-Iix-'ApPR'AisEHENi'-;-m.-ciwANCE-OR-------------- ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HOPPER JOHN 0 FILE NO, 21 96-0491 ACN 101 DATE 06-23-97
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 Spausal rat. ctS)
16. AMount of Line 14 taxable .t.Lin..l/Class A rat. (1&)
17. AMount of Line 14 taxabl. at Collateral/CI..s 8 rat. (11)
18. Principal Tax Due
TAX RETURN WAS: I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. (Schedule AJ (1)
2. Stocks and Bondi (Schedule 8) (2)
3. Closely Hald stock/PartnershiP Interast (Schedule C) (3)
4. "artg.gas/Not.. Raceivabl. (Schedule DJ (4)
S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) IS)
O. Jointly OMnad Property (Schedula F) (&)
7. Transfers (Schedul. G) (7)
8. Total Au.ts
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expenses/Ad.. Costs/Hisc. Expense. (Schedule H) (9)
10. Debts/Hortgega Liabilities/Liens (Schedule IJ (10)
11. Total D.ductions
12. Het Value of Tax Return
13. Charitable/Govern.ental aequests <<Schedula JJ
14. Het Value of Estata Subject to Tax
NOTE:
TAX CREDITS:
PAYMENT
DATE
09-12-96
RECEIPT
NUMBER
AA146725
aISCDUNT 1'1
INTEREST/PEN PAID I-I
2.202.47
I CtlANGEO
.00
43.320.00
.00
.00
735.756.13
.00
.00
IBI
36,235.76
B.6B2.31
1111
1121
1131
1141
.00 X .00=
734.158.06 X .06=
.00 X .15=
IlB)
AMOUNT PAID
42.000.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN,
TOTAL DUE
HOTE: To insura proper
credit to your account,
sub.it the upper portion
of this fora Mith your
tax pay..."t.
719.076.13
44.Q1R 07
734.158.06
.00
734.158.06
.00
44.049.48
.00
44,049.48
44,202.47
152.99CR
.00
152.99CR
. IF PAlO AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS TNAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF TNIS FORM FOR INSTRUCTIONS. I
~-)C'
RESERVATION: E.tata. a' dlcldant. dying on or ba'orl Dac..ber 12, 1982 .- I' any 'uturl Intera.t In tha ..tate I. tran,'.rr.d
In PO"I..lon or .njoy..nt to CI... a (caIlataraI) ban,'lclarl.. 0' the decldent a,tlr tha ..plratlon 0' any ..tat. 'or
11'1 or far yaar., thl Ca..onwa.lth h.r.by ..pra..ly re.lrv.. the right to appral,1 and ...... tran.f.r Inh.rltanc. T....
at the law'ul Cia.. a (collatlraI) rat. on any .uch futura Intar..t.
PURPOSE OF
NOTICE: To 'ul,lll the r.qulr...nt. a' S.ctlon 2140 0' thl Inh.rltance and E.t.te Ta. Act, Act 21 0' 1995. 172 P.S.
SICtlon 9140).
PAVHENTl nlt.ch the tap portion a' thl. Hotlc. and .ub.lt with your payeent to the Rlil.t.r a' will. printed on thl r,vlr.e .Ide.
--H.ka check or .ontIy ord.r p.yabl. to: REGISTER OF HILLS, ACENT
REFUNn ICA): A r.'und 0' a ta. cr.dlt, which wa. not r.qu..t.d on thl Tax Rlturn, .ay b. r.qu..tld by co.pl.tlng an "Appllc.tlon
'or Ra'und 0' P.nn.ylv.nla Inh.rltanc. nnd Est.t. Ta." (REV-1315). application. .r. .vall.bl. .t thIO,flc.
0' the Rlgl.t.r 0' Will., any of the 25 Rlvenul nl.trlct O'flc.., or by calling the .p.clal 24-hour
an.warlng ..rvlc. nuabar. far far.. ord.rlng: In Penn.ylvanl. 1-800-362-2050, out. Ida Pann.ylvanla and
within local Harrl.burg ar.a (117) 787.8094, TDDI (717) 112-2252 IHa.rlng I.p.lr.d Only).
OBJECTIONS: Any party In Intar..t not satl.fl.d with the .ppr.I....nt, allowanc. or dlsallowanc. 0' d.ductlon., or a.......nt
0' tax Ilncludlng dl.count or Inter..t) .. .hown on thl. Hotlc. au.t object within sl.ty (60) day. 0' r.celpt of
this Notlcl by:
--written prota.t to the PA nlpart.lnt 0' R.v.nu., Board of App.als, Dept. 281021, Harrisburg, Pi
-.electlon to havI the .atter det.r.ln.d at audit 0' the .ccount of the parsonal r.pr.santatlv.,
--app.al to the Orphan.' Court,
11128-1021.
OR
OR
AotUN
ISTRATtVE
COARfCTJnNS:
Factual .rrors dl.cover.d on thl, ........nt should b. addre...d In writing to: Pi nepart..nt 0' A.v.nu..
Bur.au of Individual Tax... ATTN: Po.t A....s..nt R.vlaw Unit, n.pt. 280601. It.rrlsburg. PA 11128-0601
Phone (111) 787-6505. S.e page 5 0' the bookl.t "In.tructlon. for Inharltanc. Tax Return far. R.sldant
nacldant" (REY-1501) far .n I.plan.tlon a' ad.lnlstratlv'IY correctable arror..
DISCOUNT:
l' any tax due I. paId within thr.. (5) c.lend.r lonth. .ft.r the decadent'. d..th, . flv. parc.nt (5~1 dl.count of
the tax paid I. allOwed.
PENAllY:
Th. ISX tax ..n..ty non-participation p.nalty I. co.putad on the total a' the tax and Int.rl.t .......d. .nd not
paid bafore January 18, 1996, the flr.t day aftar the end of the t.x .-na.ty p.rlOd. This non-participation
pan.lty I. appealabl. In the sa.. .ann.r .nd In the the .... tl.a period .. you would app.al the t.x and Int.ra.t
that ha. baen a.....ed I. Indlcat.d on thl. notIce.
INTfAEST:
Intara.t I. ch.rged beginning with flr.t day of dellnqu.ncy. or nln. 191 .onth. and on. II) day fro. the d.t. of
delth, to tha d.t. of pay.ant. Tax.. which bac..~ d.llnqu.nt b,'ore January I, 1982 baar Int.ra.t at the rata a'
.1. (6X) parc.nt par ftnnua c.lculat.d at a dally rate of .000164. All taxa. which baca.a d.llnqu.nt on and .ftar
Janu.ry I, 1982 will baar Inter..t at a rata which will vary fro. ca'~r y.ar to cal.ndar y.ar with thet rat.
announcad by the PA n.pert..nt of R.venu.. Th. .ppllcabl. Intar..t ret.. for 1982 through 1991 ar.:
'!!!!: Intarllt Aat. Daily Interllt Factor !!.!! Int.r..t Allt. Dally Int.r..t Fllctar
1982 20i!: .000548 1981 .~ .000247
1983 16~ .000438 1988-1991 1l~ .000301
1984 U~ .ooonl 1992 'X .000247
"85 n~ .000356 1995.1994 ]X .000192
1986 IU .000274 1995.1997 'X .000247
..Intarut 1. calculat.d a. foilo...:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. i..ued aft.r the t.x b.coe.. dallnqu.nt will r.flect .n Intar..t calculation to fl't..n (151 dllY.
bayond tha d.t. of tha ........nt. If p.y.ant I. .adl .ftar the Inl.r..t co.put.tlon d.tl .ho..n on the
Notlc., addltlon.1 int.r..t au.t ba calculat.d.
PUlPOst:1lF
NOTlCEI
To fulfill the raqulr..ent. of Section 21'5 (b) of the I~rltenc' end E.t.t. Tlx Act, Act 21 of 1995.
(72 P.S. Section 91'5'.
PAVltENTr
Detach thll loti portion 0' thh Notice and ,ubIllt with your pay..,' to t.... Regllter of will. prlnt~ on the
r."ar.. .Ide.
.._ ..... check or ~y ord.r payable tal REGISTER OF MILLS, AGEKT.
REfUND ltA) I
A r.fund of . tlX credit ..y be reque.tld by c~l.tlna en -ApplicatIon for Aefund 0' penn.vlv.nl.
J~rltlnC. end E.tat, Tax. (REV-ISIS). Appllcltlon. .r. Ivallabl, at the OI'le. 0' the AI;I.tar of WillI,
eny of the ZS Revenue DI.trlct OffiCI' or frol the Depart..nt', Z'ahour anl...rlna ..rvlcl ~.r. 'or for.' orderlngl
In penn,ylvanl. 1"800-]62.2050, out,lda PennSYlvania ~ wIthin local Harrisburg ar.. (717) 787..aO",
TOO' (717) 772.2152 (H..rlng J~.lnd OnlY).
OBJECTIONS I Any p.rtv In lnt.r..t not .atl.fled with thl ........nt of t.. .. .hOwn on thl. notlc. .ry obJ.ct within
.Ixty (60) d.y. of r.c.lpt of thl. Notlc. bYI
--written prota.t to the PA Dep.rt.ent of R.v~, Board of app..l., Dept. Z810Z1, Harrl.burg, PA 171Z8-10Z1, OR
--.Iectlng to h.v. the .att.r d.t.r.lned .t audit of the p.r.onal r.pr..entatlv., OR
--app..l to the Orphanl" Court.
AIIUN-
ISTRATlVE
CORRECTIONS I
F.ctual .rror. dl.cov.red on thl. .......ent .hould b. addr....d In writing tOI PA O.p.rt..nt of Ravenu.,
aur.au of IndlvldU.1 T...., ATTNI Po.t A.......nt R.vl.w Unit, O.pt. Z80601, H.rrl.burg, PA 17121-0601,
Phone (717) 717-6505. S.. page 5 of the bookl.t -In.tructlon. for Inherltanc. T.M Aaturn for. A..ldent
Oecedent- (REY-ISOI) for an 'MPlan.tlon of ~Inl.tr.tlv.ly corr.ctlbl. .rror..
PENALTYI
Th. 15% t.M aene.ty non-p.rtlclp.tlon penalty I. c~ted on the total of the taM end lnt.r..t .......d, and not
paid blfor. January II, 1996, the flr.t d.y .ftar the end of the t.M e.ne.ty p.rlod. Thl. non-p.rtlclp.tlon
penaltY I. 8IlPIal8b1l In the .... .lII'IntIr and In the the .... U.. period II you would app.al the tlM and Int"..t
that hll bean ......ed .. Indlc.t.d on thl. notlc..
INTEREST I
Far dlt., of d..th on Dr .ft.r 10-1-91, penn.ylvanla E,t.ta Tax b..ed on the Fed.ral E,t.ta T.x
raturn bKau dallnquent .t the axplratlon of nine (09) IIOl1th, frOll thl det. of d..th.
For d.t., of d..th prior to 10-1-91, P.nn.ylvanl. E.t.ta TIM b..ed on the Flder.1 Est.t. Tax r.turn
b.CD." delinquent It the .xplratlon of .Ight.en Cll) IIOl1th. froe the data of d.ath.
Tax.. which bee... d.llnquent b.far. January 1, 191Z b..r Int.r..t .t the rat. of .IM e6~) p.rcent p.r ~
calcul.ted at a dally rat. of .000164. All taMa. which beea.. d.llnquent on or aftar Jenuary I, 191Z will baar
Int.r..t at . rata which will vary froe cal~r y..r to c.I.ndIr y..r with that rat. announced by the P,
nap.rteent of R.v.nue. ThI appllclbla Intar..t rata. for 1912 through 1997 ara1
y.ar Interut Rata nallY Intar..t Factor Yaar Intarllt A.ta Dilly Int.r..t fectar
I9IZ ZOX .00051t1 1917 9X .000247
1915 16X .00001 1911-1991 IIX .000501
191" IIX .00DlOl 1992 9X .000247
1915 ISX .000556 1991-1994 n .00019Z
.'140 1916 lOX .000271\ 1995"1997 9X .000Z"7
-"Intlra.t I' calculated a. fallowlI
INTEREST . BALANCE OF TAX UNPAID X NunBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlca I"ued aft.r the t.x becDII' d.llnquent will r.flect en Int.r..t calcul.tlon to flftaen CIS) diy'
beYond thl dlt. of the ........nt. If Plynnt It ... .ftar thl Int"ut cQtlPUtaUon d.t. ahown on the
Hotle., addltlon.l Int.r..t au.t be calculated.
J;~/(;t) -)4
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
(1_
*
BUREAU OF INDIVIDUAL TAXES
lHAITAHC:[ TAX DIVISION
DEPT. za0601
HARAISIUAC, PA 1112.-0601
HOWELL C METTE
3401 N FRONT ST
PO BOX 5950
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
..,."It.. U'III-'"
08-04-97
HOPPER
06-12-96
21 96-0491
CUMBERLAND
101
JOHN
D
PA 17110
Allount R..1tt.d
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, sub..it the upper portion of this forM with your tax payaent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiiv:i60j-EX-/iFii-ni:i:97r-----...niiiHERiTAiiCi-YAX-STAYEilENY-OF-AC-COUiiY--ii..---n----n--u------
ESTATE OF HOPPER JOHN 0 FILE NO,21 96-0491 ACN 101 DATE 08-04-97
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IH THE NAMED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF All PAYMENTS, TNE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECDRD ADJUSTMENT. 06-16-97
PRINCIPAL TAX DUE. 44.049.4B
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
09-12-96
07-08-97
RECEIPT
NUMBER
AA146725
REFUND
DISCOUNT (+)
INTEREST/PEN PAID (-)
2.202.47
.00
AMOUNT PAID
42.000.00
152.99-
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER THIS DATE. SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS lESS THAN II,
MO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI.
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
44.049.48
.00
.00
.00
PAY11EHT1
DlitKh the top portion of thh Notlu end .ubIIlt ",lth your paYHf't e8de paYabla to tM naaa end addn..
prlntBd on the ravar.a .Ide.
If RESlDE:NT DE:c~bdfT .aka CMck or ltOMy ordu paYabla tOI REGISTER OF WILLS, AGENT.
If NOH-RESIDENT DECEDENT eaka chack or ~Y ordllr payabla tOI COKHONWEALTH OF PENNSYLVANIA.
REflI(O (CAlI A nfund of . tax cradlt, which "'III not raquuted on tM Tax R.turn, IIY tM raqua,tad by COllplaUng 8r'I
-application for Rafund of P~'Ylvanla Inhtrltanca end E.tata Tax- (REV-l]I]). application. ara avallabla at
~ Offlca of tha Ragl.t.r of Will., any of tha Z1 Ravanua DI.trlct Offlc.. or fr~ tM Depart.ant., Z~-hour
8n.varJng ..rvlc. ~r, for 'or.. ord.rlng: In Pann.ylv8nla 1-100-36Z-2D50, out,ld. Pann.ylv8nla
and ",Ithln loc.l Harrisburg ar.a (717) 717-10", TDD. (717) 772-ZZSZ (Haarlng lapalrad only).
REPLY TDI aua,tlon. regarding arrors contained on th!a notlc. should be addn..ad tOI PA Depart.."t of R.vanua, lun..
of Individual Taxu, ATTN: Post A......ant Revl... Unit, Dept. Z10601, Harr!aburg, PA 171ZI-0601, phone
(7171 711-65D5.
DISCOIMh
If 8nY tax due II paid ",Ithln thr.. (]) calendar ~th, aftar ~ dKadant., death, . flv. parcant (5%) d!ac~t
of the tax paid I, allowed.
POIAL TV:
The 15% tax eana.ty non-p.rtlclp.tlon p.n.lty I. coeputBd on the tot. I of the tax end Int.r..t ......ed, and not
paid bafon J8f'lUlry 18, 1996, the first day altlr tIM and of the tax ~tty parlod.
INTEREST I
Intlrut h cn.rged beglmlng ",Ith first d,y of dlllInquancy, or nine (9) ~th. and 0fMI (1) day 'rOIl the data of
de.th, to the data of paYHf't. Tax.. which bee... delinquent before Janu.ry 1, 191Z ba.r Int.r..t at the r.t. of
.lx (6X) parcent par ~ calculated at a dally rata of .000164. All taxa. which bee... delinquent on and after
January 1, 191Z "'Ill ba.r Int.ra,t at . rata which "'Ill vary froe calend,r ya.r to calendar yaar ",Ith that r.t.
announced by the PA Departaant of Ravenue. The appllCabla Int.r..t r.ta. for 191Z through 1997 aral
Vaar Intarut Rata Dally Intara.t Factor v.... Intarut R.ta Dally Intlr..t Factor
1912 'OX .000S41 1917 9X .000247
19n 16X .OOOUI 1911-1991 lIX .000l01
1964 llX .000l01 19'>' 9X .000Z47
19.5 UX .000lS6 199]-1994 n .OOOln
19" I'X .000Z74 1995-1997 9X .OOD20
--Int.rut I. c.lculated al fOllOlif'1
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. hw.d aftar the t.lC bacOM' delinquent ",111 reflect 8n Int.r..t calculation to flft..., US) daya
beyond the date of the .........,t. If pa.,..,t It ..,. aft.r the Inter..t COIIpUt.Uon det. shown on the
Hotlc., additional Intar..t au.t ba calcul.tad.
If / i, I
,I ) / { ,
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF DETERHINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
'*
',,,,"
I
<:...
BUREAU Of INDIVIDUAL TAXES
!Hu[RIIAHC[ lAX DIVISION
ot:PI. 110601
HARRISBURG, Pi 11118'0601
I".'UII I" 111.'"
11-10-97
HOPPER
06-12-96
21 96-0491
CUMBERLAND
202
JOHN 0
HOWELL C METTE
3401 N FRONT ST
PO BOX 5950
HBG
Amount R..itt.d
PA 17110
MAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To inlu~. p~op.~ c~edit to you~ eccount, lub.it the uppe~ po~tlon of this fo~. with you~ tax pey.ent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ......
R-iv:jjJ;-Ex--AFP--{oj:-97j-----.-.-NiificE--oF--oEi"iRHIiiATIo-N-AN-O-As-sEsSiHENiT'----------------------------
OF PENNSYLVANIA ESTATE TAX BASED. ON FEDERAL CLOSING LETTER MM
ESTATE OF HOPPER
JOHN
o FILE NO,21 96-0491
ACN 202
DATE 11-1 0-97
ESTATE TAX DETERMINATION
1. Credit For State Daath Taxas as Verified
37,095.52
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
41,847.01
3. Inheritance Tax Assessed by Other Statas
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritanca Tax Assessed
41.847.01
5. Pennsylvania Estate Tax Due
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
7. Additional Pennsylvania Estata Tax Due
TAX CREDITS:
PAYMENT
DATE
DISCOUNT (+)
INTEREST/PEN PAID (-)
RECEIPT
NUHBER
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN, .00
TOTAL DUE .00
_If PAID AfTER THIS DATE, SEE REVERSE SIDE (If TOTAL DUE IS LESS THAH II, NO PAYHENT IS REQUIRED
fOR CALCULATION Of ADDITIONAl INTEREST. If TOTAL DUE IS RefLECTED AS A "CREDIT" (CRI, YOU HAY BE
DUE A REf UNO. SEE REVERSE SIDE Of THIS fORH fOR INSTRUCTIONS. I
.00
.00
.00
,
PURPOSE Of
NOnCE I
To fulfill the r.qulr...nt. of sactlon 2.45 (b) of the Inharlt8nCa and E,tat. 'ax Act, Act 21 of 1995. (12 P.S.
SKUon 9.'S).
PAYHDITt
D.tach the top portion of this Notlca and lubalt with your pay.ent to the Reglstar of Wills printed an the
nverta "de.
._ Hah check or 80nay ord.r payable tOt REGISTER OF HILLS, AGENT.
REfUND (CAli
, r.fund of . tax credit ..y ba raqua.tad by coap.atlng an "Application for R.fund of P.nnlvlvanla
Inheritance and Eltat. Tax" (REV-131]). Application. ar. avallabl. at the Office of the Aeai.tar of Willi,
any of the 23 R.v~. Dlltrlct Offlc.. or fr08 the Depart..nt', "-hour anlwarlng ..rvlca ~b.r' for 'or.' ord.rlngl
In Pennsylvania .-aaO-S6Z-Z0S0, out, Ida Pennsylvania end within local Harr.sburg .r.. (717) 7'7-1094,
TOOl (717) 772-2252 (H..rlnG I.p.lr.d Only).
OBJECTIONS I Any party In Int.r..t not ..tlsfl.d with the .......ant of taw .. .hawn an this notlc. ..y obj.ct wlthln
tidy (60) day. of r.calpt of this Hotlc. byt
....wrlttan prot..t to the PA D.p.rtaant of R.venue, la.rd of App..", D.pt. ZIIoZl, HarrisburG, PA 17121..1021, OR
....Iactlng to h.v, the ..tt.r d.tar.ln.d .t MleUt of the p.rsonal r.pr..antatlv., OR
....app..l to the Orphan.' Court
ADMIH.
ISTAATlVE
CDAAECTIDHSr F.ctu.l .rror. dl.cav.r.d on thl. .......ant .hauld b. .ddr....d In writing tar PA D.p.rt.ant of R.v.nu.,
Bur.au of Indlvldu.l Ta..., ATTHI Pa.t A.......nt R.vl.w unit, O.pt. Z10601, H.rrlsburg, PA 11121"0601,
Phone (711) 117-6505. S.. p.g. 5 of the baoklat "In.tructlon. for Inh.rltanc. T.. R.turn for I Ra.ldant
O.cad.nt" (AEV"1501) far .n ..plan.tlon of .~lnl.tratlv.lY corr.ct.bla .rrar..
PENALTY I
Th. 15% t.x .~.ty non'"p.rtlclpatlon pln.lty I. co~utad an the total of thl t.. and Int.r..t .......d, and not
p.ld b.far. Janu.ry 11, 1996, the flr.t d.y .ft.r the .nd of the t.. .~..ty p.rlad. Thl. non"p.rtlclp.tlan
p.n.lty I. appa.l.bl. In the .... .annar and In tha the .... tl.. p.rlod .. you would appl.l the t.x and Int.r..t
th.t ha. ba.n .......d .. Indlcat.d an thl. not Ie..
lHTERESTI
Additional P.nn.ylv.nl. E.t.t. 'ax .......d .. . r..ult of . chang. on the Fld.r.1 E.t.t. T.x clo.lng
I.tt.r b.eo.l. d.llnqu.nt at the .xplratlon of anI (1) .ooth fro. the d.t. the f'n.1 notlc. of thl Incr....
In Fad.ral E.t.t. Tax I. r.c.lved.
Tex.. which b.e... d.llnqu.nt b.for. January 1, 191Z b.ar Int.r..t at the r.t. of .1. (6%) p.rclnt p.r ~
c.lcul.t.d at . d.lly r.t. of .00016~. All tl... which b.c... d.llnqulnt on or .ft.r Janu.ry 1, 191Z will b..r
Int.r..t .t a rat. which will vary fro. c.landar y..r to caland.r yaar with that r.t. announc.d by the PA
Dep.rt,ant of Rav.nu.. Th. .ppllc.bla Intar..t r.t.. far 191Z through 1997 .r.t
~ Inter..t Rat. D.lly Inter..t Factor !!.!! lnt.r..t Rat. O.Uy Inter..t F.ctar
191Z ZOX .000548 1917 'X .000247
1915 16X .000458 1911"1991 IIX .000SOI
19&4 IIX .00OSOI 1992 9X .0002~1
1915 UX .OOOSS6 1995-1994 7X .OOGl9Z
1916 lOX .000274 1995..1997 9X .000247
nInter..t I. calculatad a. follow'l
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
".Any Notlca I,.ued .ftar thl tax b.co..' d.llnqu.nt will r.flact an Int.r..t calculation to 'Iftaan (15) day.
'b.yond the d.t. of the .......ant. If P'Y''''t 11 .ad. Ift.r the Inter..t coeput.tlon d.t. shown on thl
Notlca, addltlon'l Int.r..t .u.t ba c.lcul.t.d.
METTE, EVANS & WOODSIDE
OFFICE ACCOUNT
TRANSACTION DATE
REFERENCE
GROSS AMOUNT
03/11/97 031197
Filing fee - 00225.0001
CHECK DATE
CHEel< NO
TOTAl LjROSS
03/11/97
51326
..
\
,
.. ... .,. .... '..
.
"
VENDOR NO,
VENDOR NAME 51327
CUMBERLAND CO REGISTER OF WILL
00514
\11
DEDUCTION
,11:)
, 'I:)
NET AMOUNT
15.00
"l "" , '
6t: l U (. t','. !.'.:.
, 'd
TOT Al D[QUCTION
Ol[CK AMOUNT
15,00
0.00
15,00
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~IETTE, E"ANH a: WOOUHIUE
^ l'IUIJo'~HlnNAI. ('fUU'tJHATUJN
ATTUllNtn'H A1' I.A\\'
FAX
1717JU:1tI.1H16
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MICIlAIL [) PIM TODD ^ ,UUlk
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TIIOMAS r 1MID^ lkAWY ^ ""LKtA
!WaYN tAr IMM~ eowMAN JUJJUY r IW~W.
JAnOW f\. WOLIGANC
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March 10, 1997
Mary C. Lewis, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re: Estate of John D, Hopper
Dear Ms. Lewis:
We file herewith two copies of the Pennsylvania Inheritance Tax
Return for the Estate of John D. Hopper. Also enclosed is a copy of the Federal
Estate Tax Return filed for this Estate.
Sincerely,
1 J-D\AL~U ~ ~'v1;it
Howell C. Mette
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Enclosures
pc: J. Steven Hopper
CERTIFIED MAIL NO. P 234 049 277
RETURN RECEIPT REQUESTED
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REGISfER OF WILLS
Cumberland County Courlhousc
One Courthouse Squnre
Carlisle, PA 17013
NOTICE PURSUANT TO RULE 6.12
PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULES
To: Personal Representative
Counsel: I-D/JELL L:. w..llr.., r..::Aj.,
RE: Estate or JOHN D. HOPPEIl , Deceased, Late or
UPPEIl ALLEN 1WP
Estate No,: 21.1996.491
Date or Decedent's Death: 6.12.96
I
Pursuant to Rule 6.12, the above named personal representative or the above named altorney, if
applicable, within two (2) years of the decedent's death. and annually thereafter until administration is
completed, is required to file with the Register of Wills a Status Report as required by Rule 6.12, in
substantially the prescribed form, showing the date by which the personal representalive, or attorney, as
applicable, reasonably believes administration will be completed. The purpose of this Notice is to advise
you that unless the requisite Status Report is filed with the Register of Wills or Clerk of the Orphans'
Court, as appropriate, within ten (10) calendar days after the date of this Notice that the Register of Wills
is required \0 notify the Orphans' Court Division, Court of Common Pleas of such delinquency and to
request that said Court conduct a hearing to detennine whether sanctions should be imposed upon the
delinquent personal representative and the delinquent personal representative's counsel, if any.
Accordingly, if the requisite Status Report is not filed by 8-3-98 , 19_, you are hereby
advised that a request will be submilted to the Court in accordance ith Rule 6.12.
Date: 7.15.98 ""7z (/. . u<Jf)k
Deputy egiste of Wills
Distribution to Estate File