HomeMy WebLinkAbout96-00527
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Exhibit "A"
.
lct$t 11tH cttW Q}~$tamcttt
I, M, HAZEL DERR, of the Borou~h of Carlisle, Cumberland
County, Pennsylvania, declare this instrument to be my last
will and testament, hereby expressly revoking all wills and
codicils heretofore made by me,
1. I direct my executrix to pay all of my debts, funeral
and administrative expenses as soon as may be done conveniently
after my decease.
2. I authorize and empower my executrix to sell any
realty owned by me at my death and not specifically devised or
bequeathed herein, at either public or private sale, and to give
good and sufficient deeds therefor, in fee simple, as I could do
if living.
3. I give, devise and bequeath all of my estate, of every
nature and wherever situate to my daughter, Genevieve D, Donson,
and if she is not living at the time of my death, to my granddaughter,
Barbara Ann Hoffman.
4. I nominate and appoint Genevieve D. Donson, to be the
executrix of this my last will and testament; she is to serve
as such without bond, Should she die before my death, resign,
or die leaving any of my estate unadministered, or renounce for
any reason, I nominate and appoint Barbara Ann Hoffman, as
substitute executrix with the same powers and also without
bond.
5, I hereby suggest that my personal representative retain
COMMONWEALTH Of PENNSYLVANIA
COUNTY Of CUMBERLAND
$I:
.__.__IlAlUlARtLU..-1I0FI'HAN .----- -- - - -- -- -,--.-----.-----'-----------
b.lng duly SWORN ___.___ according 10 law. doposes and says Ihal .he ____~-TIlE-_-----.-
Elq;~Ul'RJ 1<______._ _____ _dO_ __ 01 Iho Eslale 01 \I^ZE!. .M--1lJiliJl
lal. 01 .__ CARL1S!.~:_1I0ROUGII. _________._. Cumberland Counly, Pa., d.c....d and that tho
wilhln Is an Invenlory made by ----..-----II~:R --'. . --- - -- , the sald.f.ltECU'I'RiX
of tho entire eslale of sold decedenl. consisting 01 alllhe perlonal propdrly a.d real eslate, e.cepl real OItole ouhld.
Ihe Commonwealth of Pennsylvania, and Ihal the figures opposite each ilem of the lnvenlory represenl ii's fair value
as of the dale of decedent's dealh.
SWORN
and subscribed belore me,
--~
llARIIARA D. En"I.. .
6
I q~ IIIr.KORY.JUl^D
CARLISLE, PA
17013
Nota".1 So.
JBCqUoUne L Orowbaugh. NS1.1.ry \"..' '
Carlisle Bora. Cu~wr1MC (;" .' ,
My Commls!;lon El:pHOS Au;~ ','
Io\(Ar/J<t,PLffiS'/Mlr"'AssoCilJI<.<'otl~
of O..th '.
Day
Addr."
Date
EJiliRII^RV
Month
19QI;
Yu,
INSTRUCTIONS
I. An inventory must be filed within three monlhs alter appointment of perlonal reprOlentative.
2. A supplement invenlory musl be filed within Ihirly days of discovery of additio.al aueh,
3. Additional sheeh may be attached as to perlonally or really
4. See Article IV, Fiduciaries Act of 1949.
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Inventory of the real and personal estate of
c..,
"^7.F.r. M nF.RR
deceased
Meridian Bank. savings account #8337924000
Miscellaneous personal property sold
$1.491, 1,5
$ 2 I 130 00
Total:
$3.624 45
0r:
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FOR DATESOF DCAftt "Hen lUll/'1t t:U[CIl.II[1H
IF A SPOUSAL
POV A Ill"r. "I
FILE NUMBER
D
E
C
E
D
E
N
T
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS COUNncoor
DECEOEHT'S NAME(lA5T. FIRST ,AND MIDDLE INITIAL) DECEDENT'S COMPLETE ADDRESS
Derr Hazel M. 320 Franklin Street
SOCIAL SECURITY NUMBER OATEOF OEATH OATEOF BIRTH Car lisle, PA 17013
172-50-2654 02/02/1996
..[AIt
'jl/UIlIIl
REV . 1500 d . C7-9.)
21.9(,.057'1
C P
o 0 NAME
R N
R D Ro er B. Irwin, Es uire
E E
S N TELEPHONE NUMBER
- T 717-249-2353
1. Real Estate (Schedule A) 1
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held StocklPartnership Interest (Schedule cl (3)
4, Mongages and Notes Receivable (Schedule D) (4)
5, Cash. Bank Deposits & MisceUaneous Personal Property (Sch. E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (Schedule L) (7)
8. Tolal Gross Assets (tolal Lines 1-7)
9. Funeral Expenses. Administrative Costs. Miscellaneous
Expenses (Schedule H)
10, Debts. Mortgage Llabil~ies, Liens (Schedule!)
11. Total Deductions (total Lines g & 10)
12. Net Value of Estate (Line 6 minus Line 11)
13. Charitable and Governmental Bequests (Schedule J)
14, Net Value Sub'ect 10 Tax (Line 12 minus Line 13)
15. Spousal Transfers (lor dates of death after 6-30-94)
See Instructions for Applicable Percentage on page 2.
(Include values from Schedule K or Schedule M.)
16. Amount of Line 14 taxable at 6'1. rate
(Include values Irom Schedule K or Schedule M.)
17. Amount 01 Line 14 taxable at 15'/. rate
(Include values Irom Schedule K or Schedule M.)
16. Principal lax due (Add lax from Line 15. 16 and 17,)
19.CreditslSp Poverty Prior Payments Discount Inle,e,1
0.00+ 0.00 + 0.00 0.1,3
20. If Line 191s greater than Line 16. enter the dillerence on Line 20, This IS Ihe OVERPAYMENT.
~ 0 Check here If au are re uestln a refund of our over a ment
21. If Line 18 is greater than Line 19, enter the difference on Lino 21. ThIS is tho TAX DUE.
A. Enter thelnt.rest on the balance due on L1n. 21A.
B. Enler thelotal of Line 21 and 21A on Line 21B. This is the BALANCE DUE,
Make Check Pa able 10: Re Isler 01 Wills. A onl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2AND TO RECHECK MATH 4 4
ndllt pctnillUesOI pct1lury, I decl.llelh.ll h.veeXlmlned IhlS retwn.Inc:lucung.lCcomp.l"l'lnq lKh!ttJuIII' .1110 ,I.llllMfll'. "11110 Ih. w,1 U nit Ilfhil.I,"I'JII.,1t '" I. . I ,llue,
coueet and complllle. I declare th.ll.lll rll.ll estate has been reported .ttrUII mar".' It.lue. Decl.,.l!on of flf.p',.f olh.f If"" Ihe,lIInull.t I",I,.,,11I.U..11 b..mj un .lllnlOlnwllon 01
which prllp"1I1 hu 111)' knowledgll,
CAB
H P L
E P 0
C R C
K 0 K
P S
COM~F~XIM,M~OF Pl\;'!Ji'ila~ANIA
HARRIS88~t,~hB.0601
Cumberland
County
AMOUN' n(CllVlUI~I.lItt!lInU(~IIt1HUI
1l.1l1l
{IF APPLlCAOLE)SURVIVING SPOUSE'S NAME (LAST .FIRST AND MIDDLE INITIAL)
SOCIAL SECURITY NUMOER
2. Supplemental Return
4a. Future Interost Compromiso
(lor dates of death after 12-12-62)
[ID 6. Decedenl Died Testate 0 7. Decedent Maintained a Living T,ust
(Attach co y of Will) (Attach a cop 01 Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Romalnde, netum
(for dille' 01 d.-Ill 111"'1110 12. '1.021
Fede,nl E\tala Ta. netum ""lulre,'
Total Numllu, of S,d. OO(lO\lt nOl"
X 1. Original Return
4, Limited Estate
05,
1 8,
R
E
C
A
P
I
T
U
L
A
T
I
o
N
COMPLETE MAlLlNCi AOORESS
IRIIIN, McKN lCIIT [, IlUGIIf:S
60 \lest Pomfret Streut
Carlisle PA 17013
Nonu
Nonn
Nonu
Nonu
3,621,,1,5
665.36
None
I, ,28<).81
(8)
(9)
Ml5.00
176.75
(10)
621. 75
3,668.06
None
3 668,Il6
(11)
(12)
(13)
(14)
(15)
0.00 X
0.00
(16)
3,668.06 X 06'
220.08
T
A
X
C
o
M
P
U
T
A
T
I
o
N
(17)
0.00 X .15 '
0.00
(1a)
220.08
(19)
(20)
(0.1,3 )
0.00
(21)
(21A)
( 21B)
220.51
0.00
220.51
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN 8u rbn r II Il. liar fmun
~ ~_~. t1.I.c,~?!,'y'. ~~l~d. ...... .., . .. . . . . . . , . . . . ' . .
Carlisle, PA 17013
SENTATlVE Irllln, McY.nlllhl I. Ih1llhu:l
, N 60 ~~.~~. ?_~"!f!',~~. ?,t:r,,~,t:........,.......
Carlisle, PA 17013
O"IE
//'/~.~q
o,\u:
,. f"
fOl;-t50o (nlllt. 7.941
Act il48 of 1994 provides for the reduction of the tax rates Imposed on the net value of transfers to or for.
the use of the spouse. The rates as prescribed by the statute will be:
.3% (.03) will be applicable for estates of decedents dying on or alter 7/1/94 and before 1/1/96
.2% (,02) will be applicable for estates of decedents dying on or alter 1/1/96 and before 1/1/97
.1% (.01) will be applicable for estates of decedents dying on or alter 1/1/97 and before 1/1/98
.Spousal transfers occurring on or alter 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOllOWING QUESTIONS
BY PLACING A MARK (Xl IN THE APPROPRIATE BLOCKS.
YES NO
1. Old d.c.d.nl make . Iransfer and,
.. lllaln Ihl use or Income ollh. prop.ny Iransf.rr.d.. ' , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,
x
b. lllaln Ih. right 10 deslgnal. who shall uselh. prop.ny Iransf.rr.d or its income, ' , , , , , , , , , , , , , , , , , , , ,
x
c. retain a reversionary Interest; or . . . . .. . . . . ... .... . . .. . .. .. . .. . . . .. . .. . . . . . . ...
x
d. receive the promise for life of either payments. benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
x
2. If death occurred on or before December 12. 1982. did decedent within two years preceding death
transfer property without receiving adequate consideration? If death occurred after December 12.
1982. did decedenlllansfer property within one year of death without receiving adequale
consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
x
3. Old decedent own an 'in trustfor' bank account al his or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
>C'
"
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Copyright (e) 1994 form software only CPSys1cms, lne.
Form 1500 (Rev, 7.9~)
REV. "01 EX . (2.17)
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
PI..se Print or T .
FILE NUMBER
21.96-0527
cour.nm~~~MbYANIA
ESTATE OF
Hazel M. Dorr
5511 172-50-2654
02/02/1996
olnl -owned w~h RI hi of Su",'vorlhl mUll be dllCloled on Schedule F)
VAlUE AT DATE
OF DEATH
1,494.45
DESCRIPTION
Meridian Bank, savings
account 08337924000
(confirmation attached)
2
Miscellaneous personal
property sold
2,130,00
TOTAL (Also enler on line 5, Recaphulatlon)
(Anach additiona18 112' xlI' sheots h more space is needed,)
Copyright (c) '"4 form ~ltwltt onty CPSyttems,lrc.
$ 3 624.45
Form lsDO SehoduJo E (ROY,2-17)
RIV. 1101 IX -I\Z,",
COllrHmlmL~~U,WlIYAHIA
ESTATE OF
Hazo1 M, Dorr SSO 172.50.2654
Jolnllenenl!e)'
SCHEDULE F
JOINTLY-OWNED PROPERTY
02/02/1996
FILE NUMDlR
21.96.0527
A.
NAME
Borbara D, Hoffman
ADDRESS
195 Hickory Rood
Car1is1o, PA 17013
RELATIONSHIP TO DECEDENT
6ronddau6htor
B.
C.
Jolntly-ownod property:
ITEM LETTER DATE TOTAL VALUE DECD'S DOLLAR VALUE OF
FOR MADE DESCRIPTION OF PROPERTY
NUMBER JOINT OF ASSET '/, INT. JECEDENTINTEREST
TENANT JOINT
1 A 11/1976 Dauphin Deposit Bank & Trus 1,330.72 50.00~ 665.36
Co., checking acct.
10028193792 (confirmation
attached)
TOTAL (Also enter on line 6, Recaadulation) Is 665.36
(If more space IS needed. Insert additional sheets 01 same Size.)
Copyrlghl (c) 1994 form software only CPSyslems, Ire.
Form 1500 Schedule F (Rev. 1%.91
REV. 1111 !X . (7".)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Pi.... Print or T 0
FILE NUMBER
21.96.0527
COl.lr"mfim4\,'Va~'"I'
ESTATE OF
Hazel M,
ITEM
NUMBER
A,
ss
172.50.2651,
02 02 1996
DESCRIPTION
AMOUNT
Derr
1
Funoral Expon..a:
Ceorges' Flowers
flowers
. funeral
106.00
B. Admlnlstratlvo Costs: Bsrbara D. Hoffman
1. Personal Representative Convnisslons 0.00
Social Security Number of Personal RepresentaUve,
Vear Corrvnissions paid IIAIVED
2- Attomey Fees Irwin, McKnight & Hughes 300,00
3. Family Exemption 0.00
Claimant NONE Relationship
Address of Claimant at decedent's death
S.eel Address
City Slale Zip Code
4, Probate Fees 0,00
C. Miscellaneous Expon.os:
1 Register of lIi11s, petition, 14.00
certified copies
2 Register of lIi11s, filing 25.00
fee
TOTAL (Also enter on lino 9, Recap~ulalion)
(II more spa.o I. noodod, Insort additional shoots 01 .amo slzo,)
CaP'lrlghl (c) 1994 fonn software anty CPSystlms.lnc.
S 445.00
Form 1500 Schedule H(Rev. 7.88)
l[a$t~illalth'4~$taUltut
I, M. HAZEL DERR, of the Borough of Carlisle, Cumberland
County, Pennsylvania, declare this instrument to be my last
will and testament, hereby expressly revoking all wills and
codicils heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral
and administrative expenses as soon as may be done conveniently
after my decease.
2. I authorize and empower my executrix to sell any
realty owned by me at my death and not specifically devised or
bequeathed herein, at either public or private sale, and to give
good and sufficient deeds therefor, in fee simple, as I could do
if living,
3. I give, devise and bequeath all of my estate, of every
nature and wherever situate to my daughter, Genevieve D. Donson,
and if she is not living at the time of my death, to my granddaughter,
Barbara Ann Hoffman.
4. I nominate and appoint Genevieve D. Donson, to be the
executrix of this my last will and testament; she is to serve
as such without bond. Should she die before my death, resign,
or die leaving any of my estate unadministered, or renounce for
any reason, I nominate and appoint Barbara Ann Hoffman, as
substitute executrix with the same powers and also without
bond.
5. I hereby suggest that my personal representative retain
ACKNOWLEDGEMEWr AND AFFIDAVIT
We, M, HAZEL DERR
and SHARON L, SCHWAL~l
BETZI A, MORR1SOlI
, the te:>tat ri)( and the witne:;ses,
respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the under:>igned
auLhority that the testat rixsigned and executed the instrument
as her Last Will and that she had signed wi llingly, and that she
executed it as her free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and
hearing of the testat='ix , signed the Hill as a witness and that
to the best of their kno~lledge the testatrix ~ras at that time
eighteen years of age or older, of sound mind and under no
constraint or undue influence.
/{/. if ~c ~ IhnJ
r.. HAZEL DERR
~~,f'(\~
ETZI A. MORRISON
..1M/} ~~ _ ?/ x:j..J"J/11 ~ )
/ SHARON L. SCHWALM
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS:
Subscribed, sworn to and acknowledged before me by
r4. HAZEL DERR , the testatrix , and subscribed
and s\.,orn to before me by BETZI A. MORRISON , and
SHARON L. SCHWALM
, '1itnesses, this z.v'
day 0 f
November, 19 81 .
(//.
---1].
t],c.~~
r' R CD :~~'i:~l. ~l:.j.;~'.' ;:u~~!c
,MRll .. t:CIl.\ Cu"q:,~' ..,... .
~ . I " . ,f ~...\.l\..1..< \,OlliHY
, Y CM~I"IOII tm;es DCi. ,. i~,,~ ,
'", . f "t, ',\f'Lf"":\ !,,;~.t ~f"'"''
. '. , :: I ~..,: .... ,: ,
\. ..,
. ...i ;_...._'
D
Dauphin Deposit Bank JIJl. 24 \596
and Trust Company
MAIN OFFICE 2'3
~,..,' " "., ,''''-, ~ IJI'!":':S
MAnKEY mnEET. llARRlSnUna, PENNSYLVANIA :'':1P!.::, .~i:;'!'.:j'~:l" ~ I.... ~:....
7112b!t.2121
Dec~dent Confirmation
Name:
M. Hazel Derr
Soci a 1 Secur i t Y No.: 172-50-2654
Date of Death (000): 02/02/96
Account No.
0028193792
00600846
------------------------ ------------------------ ------------------------
Type
Checking
Safe Deposit Box
-------------..---------- ------------------------ ------------------------
Date Opened
or Issued
11/28/76
05/02/35
------------------------ ------------------------ ------------------------
Date Closed
or Matured
------------------------ ------------------------ ------------------------
Date of Death
Balance $1,329.23
Not Applicable
------------------------ ------------------------ ------------------------
PLUS
Locat ion:
Date of Death
Accrued Int. $1.44
Carlisle Office
------------------------ ------------------------ ------------------------
Joint CNillers
(if any) Barbara 0, Hoffman None
------------------------ ------------------------ ------------------------
Date of Joint
CNillership 04/06/90
------------------------ ------------------------ ------------------------
1099 Interest
Earned to ODD $2.46
------------- ------------------------ ------------------------ ------------------------
Special Comments: N/A
Addltlonal ;nformatlon a"ailable at $20.00 per hour. One hour mlM1mum.
Date Prepared: July 23, 1996 Prepared by: Carolyn A. Berkebile
Custcmer Management Information Cept. (CMI)
Telephone No. (717) 255-2054
Page 1 of 1
Form 00-020-216 (REV 7/93)
COHHONWEALTH OF PENNSVLVANIA
DEPARTHENT OF REVENUE
*'
('
-
BUREAU OF INDIVIDUAL TAXES
UIIJUtua. fAX DIVISION
DlPI. lIUat
1~151URC, Pi 11111-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AHD ASSESSMENT OF TAX
In.1...' ..", IU.tU
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
01-28-97
DERR
02-02-96
21 96-0527
CUMBERLAND
101
IlAZEL
M
A.aunt A..lttad
HAKE CHECK PAVABLE AND REHIT PAVHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT 1l0USE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifiv:i5'4j-EX-"iip-fIF9ijj-NOYicE--OF-YNHEiiii'ANCE-YAX-jippi!iiisEHE'NT-'--,\L,DiWANCE-oli--mu_u_------
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF DERR IlAZEL M FILE NO. 21 96-0527 ACN 101 DATE 01-28-97
TAX RETlJRN WAS: I X I ACCEPTED AS FILED
I 1 CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Elt.i. (Schedule Al 11)
2, Stoe'" and Bond. ISchedu1. BI 121
3. Clo..ly Hald stock/Partnership Int.r..t (Schedule C) (3)
4. Kortgag..IHot.. Receivable (Schedule OJ (4)
S. C..h/Benk Deposits/Hi,c. Parsona1 Property (Schedule El IS)
6. Jointly Owned Property (Schedula F) 161
7. Transfars (Schedule Gl 17J
8. Total A...t.
HOTE: To in sura pr~p.r
credit to your aceo...,t,
subait the upper portion
of this fora with your
tax pay..nt.
,00
,00
,00
,00
3.624,45
665,36
,00
IBI
4,289.81
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Fun.,.al Expens../Ada. Costs/Hisc. Exp.ns.. (Sch.dul. H) (9)
10. D.bt./Hortgage Liabilitie./Liens ISchedul. Il (10)
11. Tot.1 D.duetlon.
12. Net Valu. of Tax R.turn
13. Charitable/Govern.ental aequ..ts ISchedul. J)
14. N.t Value of Estat. Subj.ct to Tax
445.00
176,75
IllI
1121
1131
1141
6'1 7~
3,668.06
,00
3,668.06
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.
ASSESSHENT OF TAX:
IS. Aaount of Line 14 at Spous.l rat. 11S)
16. Aaount of Line 14 taxeble at Lin..I/Cla.. A rat. (16)
17. ~t of LI~ 14 tax~l. .t Co11.t.r.1/C1... B r.t. 1171
lB. Prlnclp.1 Tax ~
TAX CREDITS:
PAYMENT
DATE
11-12-96
NOTE:
.00 X ,DO.
3,668.06 X .06.
.00 X .15.
l1el
.00
220.08
,00
220.08
RECEIPT
HUMBER
AA146937
OISCOUHT
INTEREST
1'1
I-I
.54-
220.51
AtlDUNT PAID
INTEREST IS CHARGED FROM 11-13-96 TO 02-05-97
AT TilE RATES APPLICABLE AS OUTLINED ON TilE
REVERSE SIDE OF TillS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
219.97
.11
.00
,11
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN '1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
f'. _
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RESERVATION. E...t.. of dec~t. dying on ar ~for. Dece.ber 12, 1"1 -- If any future Int.r..t In the ..t.t. I. tren.f.rr~
In po.....lon Dr enJov-.nt to ele.. B leall,'e"eIJ beneflcl.rl.. of thl dlClo.nt afte" thl ._pltallon 0' any I.t.t. for
11'. or far y..r., the CononwaaUh her.by ..pr...h nl.tv.. thl right to BPpreha and a..... tran,f.,. Inherltanc. Tan,
et the lawful Cle.. B (coll,t.r.l) r.t. on any such future Int.r..t.
PlJlPO$E ..
NOTICEI
PAMH1'1
REf\.lCDCCRh
DUCTlONS:
AOKI"
ISTRATI~
CORRECTIONS!
DISCOUNT:
PENAL TV I
INTEREST 1
To fulfill ~ requlr.-.nt. of s.ctlon 2140 of the I~rltanc:' and [.t,t. Tax Act, Act ZZ 0' .991. 72 P.S.
Section 21"0.
Detach the top portion 0' thl. Hotle. and .ub,lt with your p.~~t to thl R-al.t.,. of Will. printed on the tIV.,.,. .1~.
hH.... chKk or ~ntly orde.. payable to: REGISTER or MILLS J AGENT
All pay.-nt. rec.lved .hall flr.t b. applied to any Int.re.t which ..y be due with any r...lnder applied to the tax.
A nfund of a tax cradlt, which WII. not requa.tad on the lex Return, .ay tt. requ..tad by cOllPI.tlna en "appllcBtlon
for R.fund of Penn.ylvanl. Inheritance and E.tate Tex" (REVa!3!3). applications are .vallable at the Offlc.
of the Regl.ter of Will., any of the 23 R.v~ Ol.trlct Office., or by call1na the .peclal 24ahour
an~rlna .ervlce ~r. for for.. orderlngl In Penn.ylvanle 1.800.362-2050, out. Ide Penn.ylvanla and
within local HIIrrllburg area (717) 787.8094, TOO' (711) 712.2252 Ole.rlng I~alred Only).
Any party In Intere.t not .etl.fled with the appr.ls..ent, .llowanc. or dl.allowanc. of deduction., or ......-.nt
of t.x (Including discount or Inter.stl e. shown on this Notlc. .ust Object within sixty (60) d.y. of r.c.lpt of
this Notice bYI
..wrlttan prota.t to the PA o.partaant of R.venue, ao.rd of Appe.l., Dapt. 281021, H.rrlsburg, PA 17128a1021, OR
.-alectlon to have the ..tt.r datar.lned et audit of the ac:CDU1t of the parson.1 rapr.sentatlva, OR
uappe.l to the Orphan.' Court.
Fectual arrar. dl.cov.rad on thl. ......eant should tt. addra..ed In wrltlna tOI PA Oep.rtaant of A.venue,
aur.au of Individual Tax.., AfTHI Pa.t A....seent A.vlew unit, O.pt. 280601, H.rrlsburg, PA I11Z8a0601
Phone (117) 787.6505. S.. page S of the bookl.t "In.tructlon. for Inherltanc. T.x R.turn for a R..ldant
Decadent" (REVaI50U for M explanation of adIIlnlstr.tlvllY correctable .rror..
\
,
If any tax due II plll1d within thr.. (]) ullHld.r IIDnth. .ft.r the decadent'. d.ath, a flva percent (5;() dhcDU1t of
the tax paid Is allowed.
.
.,
r
n. 15X tax ......ty nonapartlclpatlon penIIlty Is cDIIPUtad on the tot.1 of the tax and Intar..t ......ed, Bnd not
P.ld b.far. January la, 1996, the flr.t day aft.r the and of the tax aana.ty period. Thl. non.partlclpatlon
penalty Is app..labl. In the s... .....,.r and In the the .... U.. period a. YOU would app..1 the tax and Inter..t
th8t has bHn ......ad .. Indlc.ted on this notlc..
Int.r..t I. ch.rged b.glnnlng with flr.t d.y of delinquency, or nine (9) .onth. and one (1) d.y fr~ the date of
dMth, to thl data of p.PMt. Tax.. which bee... delinquent before January 1, 1982 bI.r Int.r..t .t the r.t. of
.Ix (6X) p.rcent ptIr .,.,.,. calcul.ted .t a dally rata of .000164. All tax.. which bee... delinquent on and aftlr
January 1, 1982 will ba.r Intlr..t .t . rat. which will v.ry 'r~ calendar y..r to c.lendar y.ar with that rata
announced by the PA Dapartaant of Rev~. the appllcabl. Inter..t rate. for 1982 through 1991 arll
'!!!! Intlr.st Rat. Dally Intlr..t FM:tor :!!!r Inl.r..t Rat. Dally Int.r..t Factor
1982 ZOX .000548 1981 'X .000147
1983 16% .000"18 1981al991 llX .000101
1964 IU .aoolDI I..Z 'X .000241
1985 UX .000156 1993.1994 n .000192
I... In .000214 1995.1991 n .000241
ulnt.r." Is calcul.ted .. follow'l
INTEREST . BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
uAny Hotlc. Issued aft.r the te. bac:~. delinquent will r.flect an I"hr..t calculation to flftaan US) day.
tt.yond the d.t. of the ........"t. If payMnt Is .ade aft.r the Int.r..t cMPUI.tlon d.t. shown on the
Notice, addltlDn81 Intar..t .u.t 1M celculated.