HomeMy WebLinkAbout96-00539
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MR. l MRS. MARK ItOlMOREN
150 MARTIN lANE
IIAJ;IlIS0URO. PA 1111I
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Eslale of
(;CIlC H. (:IIJ1ll'Y
, Deceased
DECREE 010- PROBATE AND GRANT OF LETTERS
AND NOW .111L Y 10, 19---2L, in consideration of the petition on
the reverse side hereof. satisfactory proof having been presented before me,
IT IS DECREED that the instrument!s) dated ,JANlIAR Y 18, 1996
described therein be admined to probate and filed of record as the last will of
GENE M GIBNEY
It~IAMtNIAI{Y
J ROBERT GIBNEY
and leners
are hereby granted to
,
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R'IIsI., of III. " .. 0
ARY CLEWIS
FEES
Probate. leners, Etc. ......... S
Short Certificates! 1f).......... S
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X-Pages S 13.00
JCP 5.00
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No. 33782)
1'/\ 17108-1146
717-233-5731
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Mailed letters and order to attorney on 7-11-96.
estate of the federal estate tax credit for state death taxes
(other than those taxes imposed solely to obtain the credit under
Section 2011 of the Internal Revenue Code) and the unified credit
against federal estate tax (the "Unified Credit"), after
deducting therefrom the value, for federal estate tax purposes,
of (a) assets included in my federal gross estate which pass or
have passed other than under the terms of this will and which
will utilize a portion of the Unified Credit, (b) any bequest
under preceding ITEM III which will utilize a portion of the
Unified Credit and (c) adjusted taxable gifts not included in my
federal gross estate but included in the computation of the
tentative federal estate tax in my estate. My Trustee shall
have, hold, manage, invest and reinvest the assets of the Unified
Credit Trust, collect the income and
(a) If My Husband survives me, beginning at my
death, my Trustee shall pay over the net income of the
Unified Credit Trust to My Husband during his lifetime,
in installments not less frequently than quarterly. In
addition, my Trustee shall pay such amounts of the
principal of such trust as, in the sole discretion of
my Trustee, shall be necessary for the maintenance,
support and medical and nursing care of My Husband,
taking into consideration any other means readily
available for such purposes.
(b) During the life of My Husband, my Trustee
shall pay to My Husband from the principal of the
Unified Credit Trust at any time and from time to time
such sums or specific assets as My Husband may
designate by written notice to my Trustee; provided,
however, that no withdrawal, when added to the
aggregate amount or value previously withdrawn by My
Husband pursuant to this subparagraph (b), during the
calendar year in which the withdrawal is to be made,
shall exceed the greater of (1) $5,000 or (2) five (5%)
percent of the aggregate value of the Unified Credit
Trust at the time of such withdrawal.
Page 3 of 12 pages
(c) Upon the death of the survivor of My Husband
and me, my Trustee shall distribute the principal and
any undistributed income of the Unified Credit Trust to
such of my issue as My Husband shall appoint by his
Last Will and Testament which refers specifically to
this power. The appointment may be in such amounts and
proportions and for such estates and interests and upon
such terms, trust, conditions and limitations as My
Husband may appoint; provided always that no
appointment shall directly or indirectly benefit My
Husband, his estate, his creditors or the creditors of
his estate. If My Husband does not exercise this power
of appointment, my Trustee shall distribute the then
remaining principal and undistributed income of the
Unified Credit Trust, as follows:
(1) If My Daughter is living at the
death of the survivor of My Husband and me,
one-half of the then remaining assets of the
Unified Credit Trust shall be distributed
outright to My Daughter and the balance of
the assets of the trust shall be distributed
to my Trustee hereinafter named, IN TRUST
NEVERTHELESS, to be held, administered and
disposed of in accordance with ITEM VII
hereof for the benefit of My Daughter.
(2) If My Daughter is not living at the
death of the survivor of My Husband and me,
the then remaining assets of the Unified
Credit Trust shall be distributed to My
Daughter'S issue then living, per stirpes, or
if she has no issue then living, such assets
shall be distributed in accordance with ITEM
VIII of this Will.
ITEM VI:
I give, devise and bequeath
all of the rest, residue and remainder of my property, real,
personal and mixed, not disposed of in the preceding portions of
this Will, to My Husband, if he survives me, or if he does not
survive me, as follows:
(a) If My Daughter survives me, then I give one-
half of my said residuary estate outright to My
Daughter and the balance of my said residuary estate to
my Trustee hereinafter named, IN TRUST NEVERTHELESS, to
be held, administered and disposed of in accordance
with ITEM VII hereof for the benefit of My Daughter.
Page 4 of 12 pages
(b) If My Daughter does not survive me, I give my
said residuary estate to My Daughter's issue living at
my death, per stirpes, or if she has no issue then
living, I direct that my residuary estate be
distributed in accordance with ITEM VIII of this Will.
ITEM VII:
My Trustee shall have, hold,
manage, invest and reinvest the assets of the Trust under this
ITEM for the benefit of My Daughter, collect the income and
(a) My Trustee shall pay to My Daughter, CAROLYN
GENE GEISEL, the net income derived from the Trust in
installments not less frequently than quarterly and
such amounts of the principal as, in the sole discre-
tion of my Trustee, shall be necessary for her
maintenance, support, medical and nursing care taking
into consideration any other means readily available
for such purposes.
(b) Upon the following anniversaries of the date
of death of the survivor of My Husband and me, my
Trustee shall distribute outright to My Daughter, upon
her written request, the fractional portion of the then
remaining principal of the Trust set forth below:
Anniversarv
Fractional Share
Fifth year
Tenth year
One-half
Balance then remaining
(c) Upon the death of My Daughter, CAROLYN GENE
GEISEL, the then remaining principal and any
undistributed income of the Trust, if any, shall be
distributed to My Daughter's issue then living, per
stirpes; or if My Daughter has no issue then living,
all such assets shall be distributed in accordance with
ITEM VIII of this Will.
ITEM VIII:
I give, devise and bequeath
any assets to be distributed in accordance with this ITEM upon
the death of the survivor of My Husband, My Daughter and me, as
follows:
(a) I make the following cash bequests if any
assets are to be distributed under this ITEM VIII:
Page 5 of 12 pages
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Executor or Trustee
shall pay over the net income and the principal to the
beneficiaries herein designated, as their interests may appear,
without regard to any attempted anticipation (except as may be
specifically provided herein), pledging or assignment by any
beneficiary of my estate or of any trust created hereunder and
without regard to any claim thereto or attempted levy,
attachment, seizure or other process against said beneficiary.
ITEM XI: Any person who shall have died
at the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me. Any person other than me
who shall have died at the same time as any then beneficiary of
income of my estate or a trust created hereunder or under such
circumstances that it is difficult or impossible to determine who
shall have died first, shall be deemed to have predeceased such
beneficiary.
ITEM XII: In the settlement of my estate
and during the continuance of any trust created hereunder, my
Executor and my Trustee shall possess, among others, the
following powers to be exercised for the best interests of the
beneficiaries,
Page 7 of 12 pages
(a) To retain any investments 1 may have at my
death 80 long as my Executor or Trustee may deem it
advisable to my estate or trust so to do.
(b) To vary investments, when deemed desirable by
my Executor or Trustee, and to invest in such bonds,
stocks, notes, real estate mortgages or other
securities or in such other real or personal property
as my Executor or Trustee shall deem wise, without
being restricted to so called "legal investments."
(c) In order to effect a division of the
principal of my estate or trust or for any other
purpose, including any final distribution of my estate
or trust, my Executor or Trustee is authorized to make
said divisions or distributions of the personalty and
realty partly or wholly in kind. If such division or
distribution is made in kind, said assets shall be
divided or distributed at their respective values on
the date or dates of their division or distribution.
In making any division or distribution in kind, my
Executor or Trustee shall divide or distribute said
assets in a manner which will fairly allocate any
unrealized appreciation among the beneficiaries.
(d) To sell either at public or private sale and
upon such terms and conditions as my Executor or
Trustee may deem advantageous to my estate or trust,
any or all real or personal estate or interest therein
owned by my estate or trust severally or in conjunction
with other persons or acquired after my death by my
Executor or Trustee, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying 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 purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge 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 my Executor or Trustee in this
paragraph or elsewhere in this will.
(e) To mortgage real estate and to make leases of
real estate for any term.
(f) To borrow money from any party, including my
Executor or Trustee, to pay indebtedness of mine or of
my estate or trust, expenses of administration, Death
Taxes or other taxes.
Page B of 12 pages
(g) To pay all costs, Death Taxes or other taxes,
expenses and charges in connection with the
administration of my estate or trust, and my Executor
shall pay the expenses of my last illness and funeral
expenses.
(h) To vote any shares of stock which form a part
of my estate or trust and to otherwise exercise all the
powers incident to the ownership of such stock and to
actively manage and operate any incorporated or
unincorporated business, including any joint ventures
and partnerships, and to incorporate any such
unincorporated business, with all the rights and powers
of any owner thereof.
(i) In the discretion of my Executor or Trustee,
to unite with other owners of similar property in
carrying out any plans for the reorganization of any
corporation or company whose securities form a part of
my estate or trust.
(j) To assign to and hold in my estate or trust
an undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
ITEM XIII:
In the settlement of my
estate:
(a) My Executor shall not be personally liable
for any loss to my estate or to any beneficiary of my
estate resulting from an election made in good faith to
claim a deduction as an income tax deduction or as an
estate tax deduction; nor, as a result of such elec-
tion, shall any compensating adjustments be made
between income and principal or in the amount of any
gift under this will to my spouse intended to qualify
for the marital deduction for federal estate tax
purposes.
(b) In valuing property in my gross estate for
the purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particular valua-
tion date; nor, as a result of such decision, shall any
compensating adjustment be made in the amount of any
gift under this Will to my spouse intended to qualify
Page 9 of 12 pages
BESlIORE, of 1421 Potato Valley Road, lIal'riflbul'g, Pennsylvania, as
Co-Executors and if either of them should fail or cease to act,
then the other shall serve alone. All references in this Will to
my "Executor" shall also refer to my Executrix, successor Co'
Executors or the sole surviving Executor or Executrix, as the
case may be.
ITEM XVII: I hereby appoint My
Husband and KIRBY BESHORE, as Co-Trustees of any trust created
hereunder. If for any reason either of them should fail or cease
to act, I appoint My Daughter, CAROLYN GENE GEISEL, as Co-
Trustee. Any Trustee may resign at any time without court
approval upon thirty days prior written notice to the remaining
and any successor Trustees. I intend that there always be two
trustees acting hereunder at all times. Any Trustee whose
resignation from office will result in a vacancy shall have the
right to designate by writing a successor Trustee to act in his
or her place. Any such successor may be a Corporation or
individual Co-Trustee. If at any time there is only one acting
Trustee and the prior Trustee had not designated a successor who
has agreed to so serve, the remaining Trustee shall appoint a Co-
Trustee to serve with him or her. No successor Trustee shall be
responsible for any act or omission on the part of any previous
Trustee. So long as a beneficiary of a trust hereunder is Co-
Trustee, he or she shall not participate in any discretionary
determination of the Trustee to distribute principal or income of
such trust to or for the benefit of such beneficiary or to his or
Page 11 of 12 pages
her issue. My Trustee shall be entitled to reasonable
compensation for acting hereunder. All references in this Will
to my "Trustee" shall refer to my Co-Trustees serving from time
to time.
ITEM XVIII:
Any Guardian, Executor or
Trustee shall qualify and serve without the duty or obligation of
filing any bond or other security. Any corporate fiduciary shall
be entitled to compensation for services in accordance with the
standard schedule of fees in effect when the services are
rendered.
IN WITNESS WHEREOF, I have set my hand and seal to
this, my Last Will and Testament, consisting of this and the
preceding eleven (11) pages, this i, day of I
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1996, .J
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Gene M. Gibney .
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'," to.; ,,!.SEAL)
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We, the undersigned, hereby certify that the foregoing
will was signed, sealed, published and declared by the above-
named Testatrix as and for her Last will and Testament, in the
presence of us, who, at her request and in her presence and in
the presence of each other, have hereunto set our hands and seals
the day and year above written, and we certify that at the time
of the execution ,thereof, the said Testatrix was of sound and
diSt::~~ ~~n~;/ emorY;SEAL) Residing at: Y x; ',)j>M>~.;211
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Page 12 of 12 pages
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ItEGISTElt OF WILLS OF CU~mEIlI.ANIJ COUNTY
OATil OF sunSCIUUlNG WITNESS
Stllnley A, SmIth IInd YVIlIlllt' It. Ilurhllm
alllcil
(each) a subscribing witness to the will presellled herewilh, (each) heing duly qualified according 10
law, depose(s) and say(s) that they were preselll and saw
Gene H, Gibney
the teSlat rix , sign Ihe same and Ihat they signed as a witness atlhe
request of teSlat.!:.!L in hE.!.- presencc and (in the presence of each olher) ~tbc<praOlKXlOf>lltl
~1t~U~~ltlllmlUS>>.
Sworn to or affir.med and subscribed before
. 0..0./(....
me thiS C/ day of
:::J 19-.1L
Stanl A, Smith. ~ ) ,
- {Name
436 Woodc est Drive, Mechanicsburg, PA 17055
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Nancy J. H,ull11Ut.,. notary PlIbllC
Harn~billq U.1upll1n County
rAy Comrnl!',!',lo:l bplft!S MaV 25. , 998
Mambor, fJonr~yl...lf1101 A.ssoo.1Lcn 01 Nctnno5
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(Name)
Hemlock Lane, Enala, PA
(Address)
17025
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REGISTER OF WILLS OF COUNTY
OATH OF NON-SUBSCRIBING WITNESS
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0, (each) bcing duly qualificd according 10 law,.,dcposc(s) and say(s) that
familiar with the signalure of //
/eadicil
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of (one of the sub 'bing witnesses to),)11C will presellled herewith and
/ codicil
, ves ltfc'signature on Ihe will is in Ihe handwriting of
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believes the signature of the ZiII eSe d herewith and Ihal
codicil
believes the signature on Ihe will is in handwriting of
10 Ihe beSl of know ge and belief.
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testal
that
teSla'
Rel:islcr
(Address)
Sworn to or affirmed and )u
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ATTORNEYS AT LAW
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ON~ SOUTH MARK~T SQUAR!.
P.O. Box 1146
HARRISBURG, PA 17108..1146
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Mrs. Mary C. Lcwis
Registcr of Wills C:
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Cumberland Coullly Courlhouse
1 Courthouse Square
Carlis\e, PA 17013
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Inventory ollhll,eal anll personal eslate 01
GENE M. GIDNEY
deceased
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TCY1'AL
$657,906 21
Par
Value
10,000
No. of
Shares
300
30
500
300
1,000
200
300
286
5
Page 2
Estate Inventory (Continued)
Bonds, Debentures, T-bills
West View PA Mun. Auth. Spl.
Obl. 9.5%, 11/15/2014, dated
11/1/85 (non-callable), CUSIP
"956431DE7 @142.784 $
14,278.40
Interest to date of death
nO.B3
Total Bond, Debenture, T-bill
Stocks
$
87,262.20
American Health Properties,
CUSIP "026494104 @22.375
$
6,712.50
American Health Properties,
Inc. Dep., CUSIP "026494302
@15.6875
470.63
Arnold Industries, Inc., CUSIP
#042595108 @13.75
6,875.00
Bethlehem Steel Corp., CUSIP
#087509105 @11.75
3,525.00
Bon Ton Stores, CUSIP
#09776Jl0l @5.1875
5,187.50
Cracker Barrel Old Country
Store MA, CUSIP #224100107
@23.50
4,700.00
Dividend at date of death
1. 00
Dean Witter Discover & Co.,
CUSIP #24240Vl0l @56.625
16,9B7.50
Dividend at date of death
66.00
Financial Trust Corp., CUSIP
#317903102 @28.8125
8,240.38
First Capital Income
Properties, Inc., Series VIII
(Limited Partnership) @$710
per unit
3,550.00
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
FOR DATES OF OEAW AFTER 121111
IF ASPOUSAL
RTY AIM
FILE NUMBER
21
nEV I!lOOEX .\7.94)
calol~FnlMiI! '\ 'b',e,f~I1,'1::'iI~l'NIA
HARRISB~~t.itm h8.060 I
COUHT'rCOOE
OECEDENT'S COUPlETE ACDRESS
1996
yEAR
11055
202.20-6314 06/21 96 CO"'" CUMBERLAND
ilF APPLICAOlEISURVIVIHG SPOUSE'S NAME (lAST,FIRst AND MIDDLE INitiAL) SOCIAL SECURITY NUUOER
J, Robert Gibne 203-10'1011
X 1. Ouglnal Relurn 2. Supplemental Aelurn
4. limited Eslate 41. Future Inl'r8s1 Compromise
Ifor dates of death aher 12.12.82)
[!] 5. Decedent Died reslate 0 7. Oeced.nt Maintained a liVIng Trust
(Anach cop of Will) (Anach a cop of Trust)
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
2 ~ NAME COMPLETE MAILING ADDRESS
R 0 Stanle 1\.. Smith. Eo uire Rhoads & Sinon, P. O. Box 1146
~ ~ TELEPHONE NUlolBER Harrisburg, PI\. 11109,146
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DECEDENT'S HAIr.AE (LAST, FIRST. AND MIDDLE IHITIAL!
Gibne Gene M.
SOCIAL SECURITy NUUDER
CATE OF D1RHi
1140 Daioh Road
Mechani.:oburg, PA
DATE OF DEA'ti
'CHECK HERE
0539
HUUSER
AUOUNT RECEIVED(SEEINSTRUCTlONSI
599 131. 24
05.
o 8.
RemaInder Return
(lor dates of death pilar to 12.13-82)
Federal Estate Tax Alturn Required
Total Number 01 Safe Deposit Boxes
648,853.26
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9,126.99
55.392.99
(9)
13 , 709.00
111 231-6671
1. Aeal EstatelSchedule A) (1)
2. Stocks and Sonds (Schedule B) (2)
3. Closely Held SlocklPannership Inlerest ISchedule C) (3)
4, Mortgages and Notes Aeceivable(Schodule D) l4l
5. Cash. 8ank Deposrts & Miscenaneous Personal Property (Sch, E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) ISchedule Ll (7)
8. Total Gross Assets (tolal Lines 1.7)
9. Funeral Expenses, Administrative Costs, Miscellaneous
Expenses (Schedule H)
10. Debts. Mongage liabilities, liens (Schedule I)
11. Total Deductions Ilotal Lines 9 & 10)
12. Net Value of Estate (line 8 minus Line 11)
13. Chantable and Governmental Bequests (Schedule J)
14. Net Value Sub'ect to Tax (Line 12 minus Line 13)
15. Spousal Transfers (lor dates of death aher 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 from Schedule K or Schedule M.)
17. Amount of Line 14 taxable at 15'/. rate
(Include values from Schedule K or Schedule M.)
18. Principal tax due (Add tax from Line IS. 16 and 17,)
19. Credits Spousal Poverty Credit Prior Payments Discount Interest
0.00 + 5,100.00 + 300.00 0.00
20. If Line 19 is greater 'han line 18. enter the difference on line 20. This is the OVERPAYMENT.
~ 0 IChKk he,. H you 1ft ,.~lMStIng a Ie/WId 01 your OYOIPlymonl.l
21. If Line 18 is gfeatef than Line 19. enlef the dlffefence on Line 21. This is the TAX DUE.
A. Entef the interest on the balance due on line 21A.
O. Enter 'he total of Line 21 and 21A on Line 210, This is the BALANCE DUE.
Make Check P. abl. to: Re Ister 01 Wills. A enl
. . 8E SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
Under pen.llh., at perjury. I decl". thllll h..... ....mm.d Ihis rlturn,lnclucUnq IIccompAnylng SCheclul.,.net slll'lmenls, llnet 10 Ih. beslot my Ilnowledg..nd beU.f, Ills true,
cau.ct.net compl.II.' decllllfl thll,.1I "..lest.II hU been r.po,ted.t t",.. INrk.I.....h.... Oecl..r.Uonot pflpA,.r ather th..n the person.ll r.pr.sent.tI....,. baMd on .lIlnlo'rNllon at
which p"pA"r hu.t'rf knowledg..
(10)
1,134.00
(15)
599,131.24 x.Q..lL=
(16)
100.000.00 X ,06 =
T
A
X
C
o
M
P
U
T
A
T
I
o
N
(17)
0.00 X ,15 =
(8)
(11)
(12)
(13)
(14)
(18)
(19)
(20)
(21)
(21A)
(21B)
ADORE55 J. Rabert Gibnev. Executor
~!.o. .~!t.q,!~!,. .~. !l.~I)~!l.d). :.. _ 9. .'. .??~. ~)..4.~........
Harrisbur . PI\. 11109,1146
ADDRESS
~!t.q,!~!,. .~. !l.~I)~!l.... !'....q:. .I!c><'. .~;~?.. -...... -....-
Harrisbur PI\. 11109-1146
SIGNATURE OF PERSON RESPONSIBLE FOR FILlNC RETURN
~
113.973.24
14,942.00
699.131.24
0.00
699 131. 24
0.00
6,000.00
0.00
6,000.00
6,000.00
0.00
0.00
0.00
0.00
DATE
/.:,p - ~'c.--
DATE
I ,)"
, " I. fir
Form 1500 (Rllv. 7.941
.'.
.
11\ 1;jtE
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0 !!l e :l
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(U~ c;: 0
(/'):;... '0
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REV. 1M1. U . 12'.'1
SCHEDULE E
CASH. BANK DEPOSITS AND
MISCELLANEOUS
ca~~N~l:ftit~%%\X'!1~.NI.
ESTATE OF Oene M. Oibney
ITEM
FILE NUMBER
21,96,0539
n.SmfII
DESCRIPTION
VALUE AT DATE
1
Legg Mason - cash in Acct.
~405'4565
11.70
2
Dean Witter Liquid Asset Fund
Acct. ~410'019476053
l,19B.12
3
Legg Mason Cash Reserve Trust
4,603.0B
4
Harvest Life Insurance Company
Policy ~003B0013095 on the
life of decedent's daughter,
Carolyn (Oibney) Oeisel, owned
by decedent: valued per
attached Form 712
674.04
5
Interest in Hazel Booze
Estate. Decedent was a
residuary beneficiary of this
estate. Final distribution is
contingent upon the sale of
landlocked mountain land held
by the Estate. Decedent's
interest, based upon the
proposed sale price of the
mountain land, is estimated at
$3,000
3,000.00
6
Penn Treaty Life Insurance
Company , return of unearned
premium on long term care
policy ~P234779
240.05
(Anach additional 8 1/2" . II' sheets d mo<e .pace Is needed,)
Copyright (el'"4 form loth..,. only CPSYIleme,Inc.
Form 1!5CXJ Schedule E (R... 2-87)
nEV. "IOU. 12.111
ca"~N~l'Xft.~~"f. P'i.~tW'NI' SCHEDULE G
R SIOEN ~EO Nf
ESTATE OF Gene M. Gibney FILE NUMBER 21-96-0539
Ill!S.SCl@
ITEM DESCRIPTION OF PROPERTY EXCLUSION
lnc:h.ld. NI'I'It 01 n,.tt.nllef...lh.1I
1 Dean Witter IRA Acct.
"410'025055, consisting of
assets as set forth on
attached Schedule; paid to J.
Robert Gibney, husband of
decedent 0.00 38,076.95 100 30,076.95
2 Dean Witter Variable Annuity
II Policy "163105; decedent
contributed entire cost of
annuity; beneficiary is
Unified credit Trust Under
Decedent's Will 0.00 16,516.04 100 16,516.04
I
(II more space is needed. insert additional sheets 01 same site,)
CopyrIght (c) 1VV" lorm lolt"at.onIV CPSVII.ml. It'(.
Form 1500 Sch.dul. G IR..... 2-871
REV. ISH EX I f7.11111
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PII..I Print or T I
FILE NUMBER 21,96,0539
ca"~N~l~4'b~~~}hY'NIA
ESTATE OF Gene M. Gibney
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
Fun"11 Exp,n'I':
None
B. Admlnlltratlvl COlts:
1. Personal Representative CorTVTlissions
Social Security Number of Personal Representative:
Year Convnissions paid 0.00
Z. Attorney Fees
12,750.00
3. Family e"'nplion
Clalmanl Relationship NIA
Address of Claimant at decedent's death
Street Address
City State Zip Codl
4. Probate Fees 408.00
C. Mllcelllneoul Expen...:
1 Legg Mason
Transfer fee 50.00
2 Reserves for out,of,pocket
disbursements 500.00
TOTAL (Also onlor on lin. 9, Roca ~ulalion)
(II mOlllpacl II nHdod,lnlOrt addKlonallhHla oluml 11.1.)
Copyrigh' (e) 1994 telm SOtlwlI. ont)' CPSyslefM,lne.
S 13 708.00
Form 1500Sehedu&e H(R..... 7.sa,
~EY.1649 EX. iI/IS}
COMMONWEALTH OF PEUNSYLVANtA
INHERITANCE TAX RETURN
SCHEDULE 0
TRANSFERS TO SURVIVING SPOUSE
RESIDENT DECEDENT
ESTATE OF
Fllo Numbe,
Gene M. Gibney 21,96,0539
PART A: Enter Ihlt dltSCrlptlon and valult of aU InlereSIS, both laxable and non-taxable, fltgardln' 0110ca1l0n. and n.1 01 deductions
which pass to the decedent's surVIVln spouse b Will. Intestac ,operallon 01 law, or otherWise
Ulm II Description of Ilems
Unified credit trunt created
under ITEM V of will
Dean Witter IRA
Residue
Amount
1
599,131. 24
445,639.40
38,876.95
114,614.89
Part A Tolal: Enter thlt total here and inthe spouse's "Amount Received" block on Page 1 599,131.24
Election To Subject Property To Tax Under Section 2113(A) As A Taxable Transfer By This Decedent,
If a trust or slrrular arrangement meets the requirement of SectIon 2113(A), and:
a. The trust or similar arrangement IS listed on Schedule O. and
b. The value 01 the trust or Similar arrangement IS entered in whole or part as an asset on Schedule 0,
then the transferor's personal representative may specifically identify the trust (all or a Iractional portion or percentage) 10 be included in the eleclion
to have such trust or similar property treated as a taxable transler in this eslatl. If less than the entire value 01 the Irusl or simlar property is included
as a taxable Iransfer on Schedule 0, the personal representative shall be considered to have made the eleclion only as to a 'raction of the trust or
similar arrangement. The numerator of this fraction is equal 10 the amount of thetrusl or similar arrangement included as a taxable asset on Schedule O.
The denominator is equal to thelotal valul of thelrust or similar arrangement.
ELECTION:Oo you elect unde, Section 211J(A) to t,e.t... tUlblol'ln.fe, In thl. 0.1110 III 0' I portion 01 I t,u.t 0' .Imlll' e"lngement
c,eated 10' the .ole u.e 01 thl. decodenl'. .u,vlvlng .pou.. during tho .urvlvlng .pou.... enUrellleUmo?
0-. "
YES D NO 0 Slgnltu,,. '/ ~ Olte
Nole: II the .Iadlo" applies to morelhan one t,u;{ or similar arrange Int. th.n IlIparat,1arm mUlt be sIgned and flied.
Part B: Enler the description and value 01 all inlerests, both laxable and non.taJlable, regardless 01 location. and net of deductions
which ass to the decedent's survivin souse for which a Section 2113(A) eleclion is bein made.
Item II Oescription of Items Amount
None
Part B Tolal (see instructions)
0.00
Copyright (e) 1995 torm SOtlwlt. onty CPSyslems.Inc:.
Form 1500 Schedule 0 (Rtv. 8.951
ESTATE OF GENE M. GIBNEY
SSN: 202-20,6314
000: 06/27/96
PENNSYLVANIA INHERITANCE TAX RETURN
INDEX TO EXHIBITS
Document
Return Reference
1. Will
Page I
2. Harvest Life 712
Schedule E
93739
. .
1
o
~
~
LAST WILL AND TESTAMENT
QE
GENE M. GIBNEY
I, GENE M. GIBNEY, of Monroe Township, Cumberland
County, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last Will and
Testament, hereby revoking all Wills and Codicils by me at any
time previously made.
ITEM I: All inheritance, estate and
similar taxes becoming due by reason of my death, except any
taxes relating to generation skipping transfers imposed under
Chapter 13 of Subtitle B of the Internal Revenue Code, as amended
("Death Taxes"), whether such Death Taxes shall be payable by my
estate or by any recipient of any property, shall be paid by my
Executor out of the property passing under ITEM V of this Will as
an expense and cost of administration of my estate. My Executor
shall have no duty or obligation to obtain reimbursement for any
Death Taxes paid by my Executor, even though paid with respect to
proceeds of insurance or other property not passing under this
Will.
ITEM II: I give and bequeath all of my
household furniture and furnishings, automobiles, books,
pictures, jewelry, china, crystal, appliances, silverware,
wearing apparel and all other like articles of household or
Page 1 of 12 pages
-)
.-
personal use or adornment to my husband, J. ROBERT GIBNEY ("My
Husband"), if he survives me. If My Husband does not survive me,
I give such articles to my daughter, CAROLYN GENE GEISEL ("My
Daughter"), if she survives me, or if she does not survive me, to
her issue living at my death, per stirpes. If My Husband and my
issue all die before me, I direct that all such articles be sold
and the proceeds given to my friend, KIRBY BESHORE, if he
survives me, or if he does not survive me, such proceeds shall
pass as part of my residuary estate.
ITEM III:
If My Husband survives me, I
give and bequeath the sum of ONE HUNDRED THOUSAND DOLLARS
($100,OOO.00l to My Daughter, CAROLYN GENE GEISEL, if she
survives me.
ITEM IV:
If I survive My Husband, I
give and bequeath the following sums to the designated
organizations:
(a) The sum of TEN THOUSAND DOLLARS ($10,OOO.00l
to MT. ZION EVANGELICAL LUTHERAN CHURCH, 325 Old Stone
House Road, Village of Allen, Pennsylvania.
(b) The sum of FIFTEEN THOUSAND DOLLARS
($15,000,00) to MONROE TOWNSHIP FIRE CO., Peffer Road,
, Mechanicsburg, Pennsylvania.
ITEM V:
I give, devise and bequeath to
my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held,
administered and disposed of in accordance with this ITEM for the
benefit of My Husband and my issue (herein referred to as the
"Unified Credit Trust") an amount equal to the balance of the
dollar amount not taxed in my estate due to the application to my
Page 2 of 12 pages
estate of the federal estate tax credit for state death taxes
(other than those taxes imposed solely to obtain the credit under
Section 2011 of the Internal Revenue Code) and the unified credit
against federal estate tax (the "Unified Credit"), after
deducting therefrom the value, for federal estate tax purposes,
of (a) assets included in my federal gross estate which pass or
have passed other than under the terms of this Will and which
will utilize a portion of the Unified Credit, (b) any bequest
under preceding ITEM III which will utilize a portion of the
Unified Credit and (c) adjusted taxable gifts not included in my
federal gross estate but included in the computation of the
tentative federal estate tax in my estate. My Trustee shall
have, hold, manage, invest and reinvest the assets of the Unified
Credit Trust, collect the income and
(a) If My Husband survives me, beginning at my
death, my Trustee shall pay over the net income of the
Unified Credit Trust to My Husband during his lifetime,
in installments not less frequently than quarterly. In
addition, my Trustee shall pay such amounts of the
principal of such trust as, in the sole discretion of
my Trustee, shall be necessary for the maintenance,
support and medical and nursing care of My Husband,
taking into consideration any other means readily
available for such purposes.
(b) During the life of My Husband, my Trustee
shall pay to My Husband from the principal of the
Unified Credit Trust at any time and from time to time
such sums or specific assets as My Husband may
designate by written notice to my Trustee; provided,
however, that no withdrawal, when added to the
aggregate amount or value previously withdrawn by My
Husband pursuant to this subparagraph (b), during the
calendar year in which the withdrawal is to be made,
shall exceed the greater of (1) $5,000 or (2) five (5%)
percent of the aggregate value of the Unified Credit
Trust at the time of such withdrawal.
Page 3 of 12 pages
(c) Upon the death of the survivor of My Husband
and me, my Trustee shall distribute the principal and
any undistributed income of the Unified Credit Trust to
such of my issue as My Husband shall appoint by his
Last Will and Testament which refers specifically to
this power. The appointment may be in such amounts and
proportions and for such estates and interests and upon
such terms, trust, conditions and limitations as My
Husband may appoint; provided always that no
appointment shall directly or indirectly benefit My
Husband, his estate, his creditors or the creditors of
his estate. If My Husband does not exercise this power
of appointment, my Trustee shall distribute the then
remaining principal and undistributed income of the
Unified Credit Trust, as follows:
(1) If My Daughter is living at the
death of the survivor of My Husband and me,
one-half of the then remaining assets of the
Unified Credit Trust shall be distributed
outright to My Daughter and the balance of
the assets of the trust shall be distributed
to my Trustee hereinafter named, IN TRUST
NEVERTHELESS, to be held, administered and
disposed of in accordance with ITEM VII
hereof for the benefit of My Daughter.
(2) If My Daughter is not living at the
death of the survivor of My Husband and me,
the then remaining assets of the Unified
Credit Trust shall be distributed to My
Daughter's issue then living, per stirpes, or
if she has no issue then living, such assets
shall be distributed in accordance with ITEM
VIII of this Will.
ITEM VI:
I give, devise and bequeath
all of the rest, residue and remainder of my property, real,
personal and mixed, not disposed of in the preceding portions of
this Will, to My Husband, if he survives me, or if he does not
survive me, as follows:
(a) If My Daughter survives me, then I give one-
half of my said residuary estate outright to My
Daughter and the balance of my said residuary estate to
my Trustee hereinafter named, IN TRUST NEVERTHELESS, to
be held, administered and disposed of in accordance
with ITEM VII hereof for the benefit of My Daughter.
Page 4 of 12 pages
(1) The sum of TEN THOUSAND DOLLARS
($10,000.00) each to my grandnieces, SANDRA
GIBNEY and STEPHANIE GIBNEY, if living upon
the death of such survivor.
(2) The sum of FIVE THOUSAND DOLLARS
($5,000.00) each to my friends, KATIE MAE
LENTZ and ELIZABETH SUE LENTZ, of
Mechanicsburg, Pennsylvania, if living upon
the death of such survivor.
(b) The balance of the assets passing under this
ITEM remaining after the distributions under paragraph
(a) as follows:
(1) FIFTEEN PERCENT (15\) of said
remaining assets to my friend, KIRBY BESHORE,
of 1421 Potato Valley Road, Harrisburg,
Pennsylvania, if he is then living.
(2) FIVE PERCENT (5\) of said remaining
assets to MT. ZION CEMETERY ASSOCIATION, Rts,
74 and 174, Monroe Township, Cumberland
County, Pennsylvania.
(3) FIVE PERCENT (5\) of said remaining
assets to the SALVATION ARMY, Carlisle,
Pennsylvania.
(4) FIVE PERCENT (5\) of said remaining
assets to HOSPICE OF CENTRAL PENNSYLVANIA,
Enola, Pennsylvania.
(5) The balance of the assets passing
under this ITEM shall be given outright to
such charitable organizations as my Executor
or Trustee, as the case may be, shall
designate. For purposes of this ITEM,
"charitable organizations" shall include only
organizations described in Section 501(c) (3)
of the Internal Revenue Code, as amended at
the time of any such distribution.
ITEM IX:
No provision of this Will
shall be deemed to be an exercise of any power of appointment
which I may possess.
ITEM X:
No interest in income or
principal of my estate or any trust created hereunder shall be
Page 6 of 12 pages
.. .' ~.
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Executor or Trustee
shall pay over the net income and the principal to the
beneficiaries herein designated, as their interests may appear,
without regard to any attempted anticipation (except as may be
specifically provided herein), pledging or assignment by any
beneficiary of my estate or of any trust created hereunder and
without regard to any claim thereto or attempted levy,
attachment, seizure or other process against said beneficiary.
ITEM XI: Any person who shall have died
at the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me. Any person other than me
who shall have died at the same time as any then beneficiary of
income of my estate or a trust created hereunder or under such
circumstances that it is difficult or impossible to determine who
shall have died first, shall be deemed to have predeceased such
beneficiary.
ITEM XII: In the settlement of my estate
and during the continuance of any trust created hereunder, my
Executor and my Trustee shall possess, among others, the
following powers to be exercised for the best interests of the
beneficiaries.
Page 7 of 12 pages
(a) To retain any investments I may have at my
death so long as my Executor or Trustee may deem it
advisable to my estate or trust so to do.
(b) '1'0 vary investments, when'deemed desirable by
my Executor or Trustee, and to invest in such bonds,
stocks, notes, real estate mortgages or other
securities or in such other real or personal property
as my Executor or Trustee shall deem wise, without
being restricted to so called "legal investments."
(c) In order to effect a division of the
principal of my estate or trust or for any other
purpose, including any final distribution of my estate
or trust, my Executor or Trustee is authorized to make
said divisions or distributions of the personalty and
realty partly or wholly in kind. If such division or
distribution is made in kind, said assets shall be
divided or distributed at their respective values on
the date or dates of their division or distribution.
In making any division or distribution in kind, my
Executor or Trustee shall divide or distribute said
assets in a manner which will fairly allocate any
unrealized appreciation among the beneficiaries.
(dl To sell either at public or private sale and
upon such terms and conditions as my Executor or
Trustee may deem advantageous to my estate or trust,
any or all real or personal estate or interest therein
owned by my estate or trust severally or in conjunction
with other persons or acquired after my death by my
Executor or Trustee, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying 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 purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge 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 my Executor or Trustee in this
paragraph or elsewhere in this Will.
(el To mortgage real estate and to make leases of
real estate for any term.
(fl To borrow money from any party, including my
Executor or Trustee, to pay indebtedness of mine or of
my estate or trust, expenses of administration, Death
Taxes or other taxes.
Page 8 of 12 pages
~
(g) To pay all costs, Death Taxes or other taxes,
expenses and charges in connection with the
administration of my estate or trust, and my Executor
shall pay the expenses of my last illness and funeral
expenses.
(hI To vote any shares of stock which form a part
of my estate or trust and to otherwise exercise all the
powers incident to the ownership of such stock and to
actively manage and operate any incorporated or
unincorporated business, including any joint ventures
and partnerships, and to incorporate any such
unincorporated business, with all the rights and powers
of any owner thereof.
(i) In the discretion of my Executor or Trustee,
to unite with other owners of similar property in
carrying out any plans for the reorganization of any
corporation or company whose securities form a part of
my estate or trust.
(j) To assign to and hold in my estate or trust
an undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(l) To compromise controversies.
ITEM XIII:
In the settlement of my
estate:
(a) My Executor shall not be personally liable
for any loss to my estate or to any beneficiary of my
estate resulting from an election made in good faith to
claim a deduction as an income tax deduction or as an
estate tax deduction; nor, as a result of such elec-
tion, shall any compensating adjustments be made
between income and principal or in the amount of any
gift under this Will to my spouse intended to qualify
for the marital deduction for federal estate tax
purposes.
(bl In valuing property in my gross estate for
the purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particular valua-
tion date; nor, as a result of such decision, shall any
compensating adjustment be made in the amount of any
gift under this Will to my spouse intended to qualify
Page 9 of 12 pages
--
for the marital deduction for federal estate tax
purposes.
ITEM XIV:
If at any time any minor shall
be entitled to receive any assets free of trust by reason of my
death, whether payable hereunder, by operation of law or
otherwise, I appoint my Trustee hereinafter named as Guardian of
such assets authorized by law payable to such minor. The
Guardian may receive, administer and shall have full authority to
use such assets, both principal and income, in any manner the
Guardian shall deem advisable for the best interests of the
minor, including college, university, graduate or other
education, without securing a court order. The Guardian shall
have all the rights and privileges in its capacity as Guardian as
are herein granted to my Executor and Trustee as to my estate and
any trusts created hereunder.
ITEM XV:
If there should be established
by My Husband, either in her Last will and Testament or by inter
vivos Deed or Agreement, trusts similar to the trusts herein
established for the benefit of my issue, my Trustee herein shall
have the right and power to merge trusts herein established with
similar trusts for the same beneficiaries established by My
Husband and to operate each of the merged trusts as a single
trust.
ITEM XVI: I hereby appoint My Husband as
Executor of this Will. If for any reason he should fail or cease
to act, I appoint My Daughter, CAROLYN GENE GEISEL and KIRBY
Page 10 of 12 pages
~'
----- ....
BESHORE, of 1421 Potato Valley Road, Harrisburg, Pennsylvania, as
CO-Executors and if either of them should fail or cease to act,
then the other shall serve alone. All references in this Will to
my "Executor" shall also refer to my Executrix, successor Co-
Executors or the sole surviving Executor or Executrix, as the
case may be.
ITEM XVII: I hereby appoint My
Husband and KIRBY BESHORE, as Co-Trustees of any trust created
hereunder. If for any reason either of them should fail or cease
to act, I appoint My Daughter, CAROLYN GENE GEISEL, as Co-
Trustee. Any Trustee may resign at any time without court
approval upon thirty days prior written notice to the remaining
and any Successor Trustees. I intend that there always be two
trustees acting hereunder at all times. Any Trustee whose
resignation from office will result in a vacancy shall have the
right to designate by writing a successor Trustee to act in his
or her place. Any such successor may be a Corporation or
individual Co-Trustee. If at any time there is only one acting
Trustee and the prior Trustee had not designated a successor who
has agreed to so serve, the remaining Trustee shall appoint a Co-
Trustee to serve with him or her. No Successor Trustee shall be
responsible for any act or omission on the part of any previous
Trustee. So long as a beneficiary of a trust hereunder is Co-
Trustee, he or she shall not participate in any discretionary
determination of the Trustee to distribute principal or income of
such trust to or for the benefit of such beneficiary or to his or
Page 11 of 12 pages
..
.
form 11lIH!!"
tlmiu
11.':",
"
.-.~-- ~~~
Livinlllnsured
(File Wilh Unil~>d Slates Gift Tu. Return. FOfm 709, May Be Filed With URiled Stale5 Estate Ta.
Heturn. form f06. Whore Decedent Owned Insurance on Life of Anoth..rl
----r=-. - (
I 35 Sad.! SIfCUrlf'y nllmbrlr
I
~
.
38
Name 01 Insured
139 S~ 1;~9~~.7al b'rth
4'
CAROLYN GTRNF.Y
Name and addh'$5 of Insurance company
Harvust Life In5uranc~ Co.,
6277 Sea Harbor Drive, Orlando, FL 32887
42 Type 01 pallCI 43 PolicV number ' 44 Face amount 45 Issue dahl
Whole L fe I 0380013095 1$3,000.00 8-8-79
46 Gros'i prltmlurn 147 FreC!I..II,ncy of p"ymenl
$59.23 Annual
48 ASSignee's name 49 Dale ,u5lgneo
N/A
50 II Irrevocable des'gnatlOt'l 01 beneflclarv "'ade. name of 51 5.. S2 Oale 01 blnh, 53 Oa..
Ihmullclary ,: Kno... aes.g" a:~ J
54 11 other than simple deSignation. quoee In lull. (Anach additional shuets If necessary.)
55 II policy 15 not paid up'
:s Interpolated tennlnal reserve on date or oei1h. assignment. or Irrevocable deSignatIon ~ 674. 04
or b.ne'iclary. , .
b Add proponion 0' gross premium paid beyond date 01 death, assignment, or Irrevocable I
dQslgnallon 01 ben~hctary ........... ... '.
c AQd adjusUmml on acco.Jnl o! dlvldend~ 10 creal1 01 pohcy.
d Tolalladd lines a. b. ant: c)
e Outstandrng Indebleaness against policy.
I Net lotal yalue of lhw policy ('or gift or estate lax purposes) (subtract line ~ 'rom lin~ dl
50 II I)OlrC;V IS either paId up or a single premuJm'
a TOlal C051. on d"lt' .,1 death. assIgnment. or Irrevoeable designatIon of beneficiary. ot a .
single-premium "'wiley on hfe of Insured at attaIned age. for onglnallace amount plus j
any additional pald.up Insurance (additional face amount S )
III a SIr'lgle.prt!mlum Dolley for (he total face amount would not hil,Ulf bltltn Issued 011
!r,.~ hte olltle Insurea as 01 1he dalo speCified. "evonholess, assume Ihal such a polle','
could Ihen "ave tleen p\Jrchased by the Insured anCl ~1a1e the C05t Ir'lereof. uSing lor
such purpose 1he !>ame formula and basis employed, on 1r'le dale ~pecirlod. by 1Me I
company In calclJla:lng single premiums.) I
b Ad)ustme!"ll on account ot di'lldenClS to credit 01 pOliCY
c TOlalladd lines a and bl
d Outstanding Indebledness a;a1ns1 polley
" l'4ltl 10111 "'al~e 01 POt cr Itor gin or e.s181e la. pUf1Jasesllsubtract lint :J hem Itne CJ
t,,<.l 1J""I!"~IQneC: Of'l,Cr.' 011"'-' HIO'I'"l\olIme(l ,nSt.I""c:e eO""D"", "trlta., eer1.het 1""1".t ~I'lt'f'\r'" St:1~ 'O'Ir'llll,. 'I\~ to""cl ''''0,,,,,1.00'
"'Q""U"'.~~
"'" .cust. Serv .Adm.
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C."ofICaloo"
711.2
Published by Tn Manlg8ment Inc.. 8 Subsidiary 01 Thl1 SorRilu 0' Nallonal AnUS, Inc
10
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. 10-3-96
2/1tli92
HlN"Y W "HO"'O.
"O.l'" .. LONG."A'
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AICH....D. WOOD
LAWAlNC[. A."....... III'
..l ."UCI: WAUl"
..lOHN". ...ANalCM
'''ANK..l. U.l"
" .1("HlN .HI.LA
CHA"Ll. L. SlIlCK'
"AUL A LUNOllN
..lAC"~. HU"L[......l"
NATHAN H WAll"S...l"
DAVID. DOWUNO
DAViD ~. O'LLAR'"
DAVID 0 TWADOlLL
CH.....LE...l 'l""'"
STAHLlY It. .MITH
..lI:N. H. [)AMO...",.D'
O"A"I: 0 NICHOLAS
'AI".AO llOMtnlD fO n.1I: 'LOllI.C)A...."
'HO.......'" '''lNCIl
Ol"'N H OUIIIN.r"NL
OONN'" M J CLA"M
CI...."Lr. 1:. QU1.H"'L'"
LUC...lMNllllLL...
.....U..., "'l.lIlLL
............. 0 LOCHINGl"
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lIM01HY..l ",lIlflA
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LO"I..l "'clL."OY
K.....l..L... ALII"IOH' NOlL
VI!IOINIA.. HlNIICHl'"
.U....1'4 [. ac:hWA8
OItAN,. PI["...Anll
TOOO..l .HI...L
..l[NN"[" M "'cHUGH
Ml.NHlfH L ..lOlL
THOM......l N[HILLA
UllOA UN 8: SINON I.LP
ATTORNEVS AT LAw
DAUPHIN BANK BUILDING
TWELrTH FLOOR
ONE SOUTH MA"KET Sou.....e
P.O. OOX II"e
HARRIS"URO. PA 17106.1146
0" COUNII[L
'''AN...A .INON
..lOHN C DOWLING
,....UL H "HOAoII
..0',1...
JOliN Jot MU.llt.LMAN
..t. t."O
CUll." 'llNOl."1I1l0'
.....1..0
TELEPHONE (717. 233,8731
rAX NOS:
GtNERAL: 717.232.1<4158
MUNICIPAL OROUP: 717.231.454510
LITIGATION GROUP: 717.z31.e4537
OllllC' DtAL NO
(717) 231.6677
'ILl NO
4067/02
December 23. 1996
Re: Estate of Gene M. Gihnev
2~ l5! :o@l
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CERTIFIED MAIL
RETURN-RECEIPTREQUESTED
Ms. Mary C. Lewis
Register of Wills
County of Cumberland
I Courthouse Square
Carlisle, PA 17013
Dear Ms. Lewis:
Enclosed are the following in connection with the ahove-referenced Estate:
I) Pennsylvania Inheritance Tax Return. in duplicate, showing no
balance due;
2) Inventory;
3) Check in the amount of $49.00 as payment for filing fees in
connection with the Return and Inventory;
4) Copy of U.S. Estate Tax Return;
5) A copy of this letter, together with the first page of Return,
which we ask that you time stamp and return to us; and
6) Self.addressed, stamped envelope for your use in returning time
stamped copies to us.
VORK OFFice:
lie tAST MARKeT STRttT. VORt<. PA 17<401. TtLePHoNt 171718"3.8968. FAX 17171 O"'3.&fU'"
LANCASTtR orrlc!::
115 NORTH LIME STRctT. LANCASTtR. PA 17802. TtLtPHONt 17171397.&127. f'AX 17111387.15287
AF'f'ILlATCD OFFICE:
SUITt Z.C. 1700 SOUTH DIXIE: HIGHWAY, BOCA RArON. rL 330432. TtLCPHONC 104071 3gB-15eGB. f'AX ,...07) 39&."'''87
UIIOAI)H 8: NINON 1.1.1)
Ms. Mary C. Lewis
Page 2
December 23. 1996
Should you have any questions on the enclosed, please do not hesitate to
contact the undersigned.
Thank you for your cooperation in this mailer.
Very truly yours,
RHOADS & SINON LLP
By:
a/~V~~.
~ nne R. Durham
al Assistant
Enclosures
cc: J. Robert Gibney, Executor (w/encl.)
Stanley A. Smith. Esquire
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PURPOSE OF
HOJltEt
To fulfill t~ requlr...nt. 0' SectIon Zl~~ (b) 01 1hl Inheritance and E,tat. ra. Act, Act 21 of 1995.
(72 P.S. Sactlon 91~5).
PAYtENh
Detach the top portIon 0' thl, Notlcl and lub.lt with your pay..nt to thl Rlglltar 0' wIll, printed on the
rav.r.. ,Id..
.- ".... chIck or .onlY ord.r payabl. to: REGISTER OF HILLS, AGENT.
REFUND (CA)I A r.fund of . t.. credit .ay b. requa,tad by coaplatlng an RApPl1catlon for Refund of p~.ylvanl.
InherItance 8nd [Itet. T.." (REV-Ill]). Applications ar. avallabl_ at the OfflcI of the AlgI_tar p' Willi,
any of the Z] Ravlnue District Of,lc.. or fro. thl Dlpsrt..n", Z4-hour an.warlng .srvlel nu.bar. for lor.. ordarlngt
In Penn.vlvanla 1-800-562-2050, outs Ida Penn.ylvanla and withIn local HarriSburg .r.a (717) 717.ID9~,
TDD' (7171 772-2252 (H..rlng r.p.lr.d Only),
OBJECTIDNSr Any p.rty In lnt.r..t not ..tl.fl.d with the ........nt of ta. .. shown on thl. notlc. ..y obJ.ct within
.Ixty (60) d.y. of r.c.lpt of thl, Hotlc. by:
--written prot..t to the PA D.p.rt.ent of R.venu., Bo.rd of App..l., D.pt. 281021, H.rrl.burg, PA 17128-1021, OR
--al.ctlng to have the a.tt.r d.t.ralned .t audit of the p.r.onal r.pr...nt.tlv., OR
--appeal to the Orphan.' Court.
AOftIH"
ISTAATIVE
CORRECTIONS:
Factual .rror. dl.cov.r.d on thl. ........nt .hould b. addra..ad In writing tal PA Dapart..nt of Aav.nu.,
Bur.au of Indlvldu.1 T...., 'TTH: po.t A.......nt Ravl.w unit, O.pt. 280601, Harrl.burg, PA 17128-0601.
Phon. (7171 787-6505. S.. page 5 of the booklat -In.tructlon. for Inh.rltanc. Tax R.turn for a R..ldant
Dee.dent- (A[V"15DI) for an .xplan.tlon of a~lnl.tratlv.lY correctable .rror..
PENALTY:
Th. 15~ ta. aan..ty non-participation p.nalty I. coaput.d on the total of the tax and Int.r..t a......d, and not
paid b.for. Janu.ry II, 1996, the flr.t day .ft.r the end of the tax aan..ty p.rlod. Thl. non-plrtlclpatlon
p.nalty I. .pp.alabl. In the .aa. aann.r and In the the .a.. tl.. p.rlod a. you would app..l the t.x and Int.r..t
that ha. bean .......d .. Indlc.ted on thl. notlc..
INTEREST I
For d.t.. of d.ath on or aft.r 10-)-91, P~'ylvlnle E.tat. Ta. b..ed on the F.d.ral E,t.t. T.x
return b.co... d.llnqu.nt .t the .xplratlon of nine (09) .onth. fro. the data of d..th.
For dat.. of d.ath prior to 10-)-91, Penn.ylvanla E,tat. Tax ba.ad on the F.daral E.tat. Ta. r.turn
baeo... d.llnquent at the .xplratlon of .Ight..n (18) .onth. fro. the data of d.ath.
Tax.. which bee... d.llnqu.nt b.for. January I, 1982 b.ar Int.r..t at the rat. of .1x (6~) percent p.r annu.
calculat.d at . dally r.t. of .00DI6~. All t.... which b.ca.. d.llnquent on or aft.r January I, 1982 wIll b.ar
Int.r..t at . rat. which will vary fro. calendar y.ar to calendar yaar with that rat. announc.d by the PA
Depart.ent of Rav.nu.. Th. appllCabl. Int.r..t rat.. for 1912 through 1997 ar.1
V..r Intar..t R.t. Dally Int.rut Factor V.ar Int.r..t Rat. Dally Int"ut Factor
1982 Z'X .000548 1987 9X .00D2U
19U In .00008 1988-1991 11X .DOUDI
1914 11;( .DDUDI 1992 9X .DOO2U
1985 UX .DDU56 199)-1994 7X .00D19Z
1986 I'X .DDDZ74 1995-1997 9X .000247
."Int.r..t 1. c.lculated a, followlI
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY IKTEREST FACTOR
--Any Notlc. I..ued aftar the ta. b.coa.. d.llnquent will r.flact an Int.r..t calculation to flft.an CIS) dayI
beyond the data of the .......ant. If payaant II aed. .ftar the Int.r..t coaputatlon data .hawn on the
Notlc., additional Int.r..t IlUlt b. calcul.ted.
,
15'~ 1/3-?
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
,*
C-
BUREAU OF INDIVIDUAL TAXES
IHtllRI1AHC[ UX DIVISION
0[111. 180601
11AARISBUAC, PA Hlla-DbDI
NOTICE OF INHERITAHCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDU:TIONS AND ASSESSHENT DF TA.
"'.lh' II &1'111.'"
STANLEY A SMITH
RHOADS & SINON
PO BOX 1146
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-05-97
GIBNEY
06-27-96
21 96-0539
CUMBERLAND
101
M
GENE
ESQ
Anaunt Renitt.d
PA 17108
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:is'4TEx--"Fi'--ioi-:9'fj-Nci'ficE--oF-YriHEiiiTAN-cE-YAX-jiPPRA-isEHEN'r-;-"i.l"OWANCE-iili-mmmmm-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GENE M FILE NO. 21 96-0539 ACN 101
ESTATE OF GIBNEY
05-05-97
DATE
ATTACHED
NOTICE
TAX RETURN WAS:
I X I CHANGED
SEE
I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule A) II}
2. Stocks and Bond. CSchedule 8) (2)
3. Closely Hald stock/Partnership Interest (Schedule C) (3)
4. Harig.gas/Not.s Raceivabl. (Schadule D) (4)
S. Cash/Bank Deposits/MIsc. Parsonal Property {Schedule EJ (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfars (Schedule GJ (7)
8. Total Assat.
.00
648.853.26
.00
.00
9.726.99
.00
55.392.99
leI
NOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
tax paynent.
713,973.24
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Hisc. Expenses (Schedule H) (9)
10. Oebts/Hortgeue liabilities/liens (Schedule I) (10)
11, Total Deductions
12. Net Value of Tax Return
13. Cherlt.ble/Governnent.l aequests (Schedule J)
14. Net Value of Estat. Subject to Tax
13,708.00
1.134.00
111l
llZI
1131
1141
14,841 nn
699,131. 24
.00
699,131.24
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:
IS. AMount of Line 14 .t Spousal r.te CIS)
16. AMount of Line 14 taxable .t Lineal/Class A rat. (1&)
17. AMount of Lina 14 taxable .t Colleteral/Cless a rat. (17)
18. Prlncipel Tax Due
NOTE:
153.491...~~:J< .00=
100,000.. 0 X .06~'
.00 X .15;
liB)
.00
..6 ;000.00
.00
6.000.00
TAX CREDITS:
PAYHENT
DATE
09-20-96
RECEIPT
NUHBER
AA146764
DISCOUNT (+1
INTEREST/PEN PAID 1-)
300.00
AHDUNT PAID
5,700.00
'. ,
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN. I
TOTAL DUE
6,000.00
.00
.00
.00
. IF PAlO AFTER DATE INDICATEO. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREOn" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FDR INSTRUCTIONS. I
RESERVATION: E.t.ta. of d.c.d.nt. dying on or b.for. OaC..b.r 11, 1981 -- If any future Int.r..t In the a.tat. I. tran.f.rrad
In Po.....lon or onjoy.ont to CI... B (collat.ral) bonaficlarlo. of tho d.codont aftar tha a.plratlon of any a.tata for
11f. or for y.ar., tha Co..onwaalth h.raby a.pra..ly r...rva. tha right to nppr.I.. and ...a.. tran.far Inh.rltanca f....
at the lawful CI... B (colla1.r.l) rata on .ny .uch futura Int.ra.t.
PURPOSE OF
NOnCEI
fa fulfill the r.qulr...nt. of S.ctlon 2140 of the Inharltanc. and E.tal. T.. Act, Act 11 of 1995. (12 P.S.
Sactlon 9140),
PAYMENf:
Oatach tha top portion of thl. Hotlca and .ub.lt with your pay.ant to Iha Regl.t.r of Will. prlntod on the r.ver.. .Ida.
--M.ko ch.ck or aoney ordu p.y.bl. to: REGISTER OF MILLS, AGENT
REfllHD (CR):
A rafund of at.. cradlt, which wa. not r.qua.tod on tha r.. R.turn. ..y ba r.que.tad by coaplatlng .n -Appllc.tlon
for R.fund of Penn.ylv.nla Inherltanc. and E.tat. Ta.- (REV.I1I1). Application. ar. available .t the Office
of tha Regl.tar of Will., any of the 11 Ravenue Ol.trlct Office.. or by calling tha special 24-hour
an.werlng s.rvlca nu.bers for for.. ord.rlng: In P.nnsylvanl. 1-800-162-2050, outslda Pannsylvanla and
within local Harrisburg ar.. (111) 181-8094, fOOl (111) 112-1152 (H.aring lapalr.d Only).
OBJECTIONS:
Any party In Intar.st not .atlsfl.d with the appralsaa.nt, allowanca or dls.llowanc. of d.ductlons, or assas...nt
of ta. (InclUding discount or Intor..t) as shown on thl. Hotlc. au.t object within sl.ty (6D) days of r.c.lpt of
this Notice by:
--wrlttan protast to the PA Oapart.ent of R.vanu., Board of App.als, Oopt. 181011. Harrl.burg, PA
--alactlon to h.ve the .attar dat.r.lnad at audit of the .ccount of tha p.r.on.1 r.prasant.tlv.,
--.ppa.1 to the Orph.ns. Court.
17118-1011,
OR
OR
AOHIN
ISfRAnVE
CORRECfIONS:
F.ctual arror. dlscovar.d on thl. ..sass..nt .hould ba addr...ed In wrlllng to: PA Oapart.ant of R.vanua,
Buraau of Individual f...., ATfN: Po.t A..a.s..nt R.vl.w Unit, C.pt. 280601, HarriSburg, PA 11118.0601
Phona (111) 181-6505. Sa. paga 5 of tho boo~let -In.tructlon. for Inh.rltanc. Ta. R.turn for a R..ld.nt
O.eadant- (REV-ISOI) for .n ..planatlon of adalnlstr.tlv.ly corractabl. .rror..
DISCOUNT:
If any ta. due I. P.ld within thraa (1) cal.ndar .onths aftar the dac.dont.. d..th, . flv. parc.nt (5~) dl.count of
tha ta. p.ld I. allowed.
PENAl TV:
fh. 15~ t.. .an..ty non'partlclp.tlon panalty I. co.put.d on the t01.1 of tha t.. and intora.t .......d. and not
P.ld bafore J.nuary 18. 1996, the flr.t d.y .ft.r tha .nd of the ta. ..n..ty p.rlod. Thl. non-p.rtlclp.tlon
p.n.lty I. app..labl. In the .... a.nnar and In the the .... tl.. p.rlod .. YOU would APpaal tha ta. and Int.ro.t
th.t has b..n ....,..d a. indlc.t.d on thl. notlc.,
INTEREST:
Intara.t I. ch.rgod b.glnnlng with flr.t day of dellnqu.ncy, or nlna (~) aonth. and on. (I) day fro. tha da1. of
d.ath. to the d.1e of p.y.ont. f.... which b.ca.e d.llnqu.nt bafore JanuAry I, 1981 ba.r In1.r..t .t the r.t. of
.I~ (6~) p.rc.nt p.r annu. c.lcul.tod at a d.lly rat. of .000164. All ta_o. which bac..a d.llnqu.nt on and aft.r
January I, 1981 will b.ar lntar..t at . r.t. whIch will v.ry fro. c.l.nd.r y.ar to c.londar y.ar with th.t r.t.
announcad by the PA Dopart..nt of R.v.nu.. fhe appllc.bl. Int.ra.t rat.. for 1981 through 1997 ar.:
'!!!! Intoro.t R.te D.lly Int.r..t Fllctcr !!!r Interesl Rata O.lly Inter.,t Factor
1981 10~ .000548 ICJ81 .% .000141
1981 16~ .0004S8 1988-1991 11" .000lDI
1984 1l~ .000501 199Z .% .000147
198!t U" .00OSS6 1995.1994 1% .000192
1986 to~ .000114 1995-1997 .% .000141
.-Inta,..t Is calcul.1.d .. follow'l
INTEREST = BALANCE OF TAX UNPAID X NUneER OF OAYs DELINQUENT X DAILY INTEREsT FACTOR
--Any Hotlc. I"u.d .ft.r the ta. b.eo... d.llnqu.nt will raflact an Int.r..t c.lculatlon to flft..n 115) day.
b.yond the data of tha ....s...nt. If pay.ant I. aad. .ft.r the int.rest co.put.llon data .hown on the
Notic., .ddltlonal Intar..t aust be c.lculatad.
I:) 113--1
BUREAU OF INOIVIDUAL TAXES
IHt'UIlAHC[ 1&1( DIVISION
DOl. Zl0601
HARRISBURC, PA 11111'0'01
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*
<i...___
NOTICE OF INNERITANCE TAX
APPRAISE"ENT, ALLOXANCE OR DISALLOMANCE
OF DEDUCTION. ,. AND ASSESS"ENT or TAX ON
JOINTLY uELD OR TRUST ASSETS
I'.."'III&I"UI-'"
ROBERT J GIBNEY
1140 BAISH RD
MECHANICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN"DC
ACN
11-04-96
GIBNEY
06-27-96
21 96-0539
CUMBERLAND
202-20-6314
96143366
AMount R..ltt.d
GENE
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 .....
R-iv:is4-a-Eif-AFii-io7-:96j------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 11- 04-96
ESTATE OF GIBNEY
GENE
M DATE OF DEATH 06-27-96
CUMBERLAND
COUNTY
FILE NO. 21 96-0539
TAX RETURN WAS:
S.S/D.C. NO. 202-20-6314
(X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
96143366
ACN
FINANCIAL INSTITUTION: MELLON PSFS
ACCOUNT NO.
00355-050210
TYPE OF ACCOUNT: (Xl SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 04-25-94
Account Balance
Parcent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxabla Amount
Tax Rate X
Tax Due
.00
0.500
.00
.00
.00
.00
.00
NOTE. TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT
DATE
DISCOUNT (+)
INTEREST (-)
AMOUNT PAID
RECEIPT
NUMBER
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER TNIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
( IF TOTAL DUE IS LESS THAN fI, NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFlECTEO AS A "CREDIT" I CR), YOU "AY SE DUE A REFUND.
SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. I
.00
.00
.00
.00
M
II j
_Of
NOTICE I
To fulfill the raqulra""" of Sactlon 21ftG of the InherltMu end E.tata Tall: Act, Act 2Z of 1991. (72 P.S.
Section 2140).
PAYMENTs
Detach the top portion of thh NoUu and .ubtllt with your pay.."t to the Raghtar of Willi prlntad on the
ravar.a .Ida.
aa "aka chack or aonay ordar payabla tal RECISTER OF WILLS, AelNT.
All pa~t. recalv.d .hall flrat b. appll.d to any Int.ra.t which .ay be dul, with any r..alndar appll.d to thl tall:.
REF1JND (eA)r
A r.fund of a tall: cr.dlt, which wa. not r.qua.tad on thl ta. raturn, '.y b. r.qua.t.d by caapl.tlng M -Application
for R.fund of P.nnlYlvBnI. Inh.rltanc. BnCI Estata Tb" (R[Va13U). applications ara .valhbl. at the Offlc' of
thl R.gl.t.r of Will., MY of the lJ R.v.nu. DI.trlct Qfflc.. or by c.lllng tha .p.clal Z4-hour an.w.rlng ..rvlc.
nu.bers far for.. or~rlngl In Penn.ylvanl, 1.IOOaJ6ZaZOSO, outsld. p.nn.ylvanl' end within local
H.rrlsbUrg ar.a (717) 717-1094, TOOl (717) 77Z.ZZSZ (Haarlng lapalr.d Only).
OBJECTIONSs Any party In Int.r..t not ..tl.flad wIth the appral...ant, allowanc. or dl.allowanc. of deductions or .......ant
of ta. (InclUding dl.count or In1ar..t) a. .hown on thl. Notlc. .ay obJ.ct within .llI:ty (60) day. of r.calpt of
thh Notlc. by:
a.wrlttan prota.t to thl PA D.part..nt of Ravenu., Board of Appaal., Capt. ZIIDZI, Harrl.burg, PA 171ZI.1021, OR
aaal.ctlng to hava the .att.r d.t.raln.d at the aUdit of the account of the p.r.an.l r.pr..ent.tlve, OR
aaBPP.al to the Orphan." Court
AOftIHa
ISTRATlVE
CORRECTIONS:
Fectu.l .rror. dl.covar.d on thl. .......ant should be addr...ed In writing to: PA Oapart.ent of Ravanue,
lureau of Indlvldu.1 Tax.., ATTHI Po.t A......."t R.vl... unit, DEPT. ZI06DI, Herrl.burg, PA l11ZI-0601
Phon. (717) 117.6505. Se. paa. 5 of tha bookl.t "In.tructlon. far Inherltanc. Tax R.turn far a R..ldant
O.cadent- (REY.ISDI) far an 'MPI.n.tlan of ad.lnl.tratlv.ly corract.bl. .rror..
DISCDL'Us
If any tex due I. paid within three (3) c.l.nd.r .anth. .ft.r thl d.cadant". d.ath, a flv. parc.nt (5%)
dl.count of thl t.x p.ld I. .llowed.
PENA LTV I
Th. ISX t'M a.,..ty non.partlclplltlan pan.lty II coapuhd on the totel of tha t.lI: and Inhrllt .......d, and not
p.ld bafor. Jenuary II, 1996, thl first d8y aftar the and of thl t.. .ana.ty parlod. Thl. nonapllrtlclpatlan
penalty I. appealabl. In tha .... .annar and In the thl .... tl.a parlod a. you would .ppaal thl tax and In1.r..t
that h.. b.an ......ad a. Indlc.ted on thl. not Ie..
INTEREST I
Intar..t I. ch.rg.d baa Inning wIth flr.t d.y of dallnquency, or nine (9) 'anth. and ana (I) d.y
fro. tha d.t. of d..th, to thl data of p~y..nt. TaMa. which b.c..a d.llnqu.nt bafor. January I, 198Z
baar Intara.t .t tha r.t. of .Ix (6%) pareant p.r a~ calculatad at . dally rllt. of .000164.
All t.x.. which b.c... dallnquent an or aft.r January I, 1911 will ballr In1ar..t at . rat. which will vary fru.
calendar yaar to calandar y..r with that rat. announc.d by tha PA D.part..nt of Rav'n\~. Tha appllcabl.
Intar..t rata. far 19az through 1996 .r.:
Vur Intar..t Rat. Dally Int.r..t rector Vaar In1arut Rata Oallv Intarut Factor
1911 2DX .000SItI 1981 .. .0002U
1983 16;( .000411 1981.1991 IU ,000301
191ft Il~ .000301 1992 .~ .ODOZ41
1985 13~ .000356 1993-1994 ,~ .000192
1916 lOX .000Z71t 1995.1996 .. .0002U
uIntarllt II uleul.tad .. fa 11 Otilll
INTEREST = BALANCE OF TAX U"PAIO X HUMBER OF DAYS DELI"QUENT X OAILY INTEREST FACTOR
uAny Hatlc. I..uad .U.r thl t,lI: becOM' ~l1nquant will r.flect an Interllt c.lculatlon to flft.an US} day.
beyond the data of the ........"t. If pa,""t II aada .fter tM Intar..t co.putatlon data .hawn an tM
Notlea, .dclltlonal Int.rnt ault be caleuhtld,
'1/1 ~ _f
/, .
BUREAU OF INDIVIOUAL TAMES
."'lRIfAHC[ laX DIVISIOH
D(Pf. 110.01
HARRISBURC, PA 1111'-0.01
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
( ,
NOTICE Dr INHERITAHCE TAM
APPRAISEnENT, ALLOMANCE OR DISALLOMANCE
or DEDUCTIONS, AND ASSESsnENT or TAM ON
JOINTLY HELD OR TRUST ASSETS
U"lhl II I" III.'"
ROBERT J GIBNEY
1140 BAISH RD
MECHANICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
11-04-96
GIBNEY
06-27-96
21 96-0539
CUMBERLAND
202-20-6314
96143367
AMount R.ftttt.d
GENE
M
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 ~
R-ii:is4-S-Ejf-AFii-ioi-:96i------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 11- 04-96
ESTATE OF GIBNEY
GENE
M DATE OF DEATH 06-27-96
COUNTY
CUMBERLAND
FILE NO. 21 96-0539
TAX RETURN WAS:
S.S/D.C. NO. 202-20-6314
(X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
96143367
FINANCIAL INSTITUTION: MELLON PSFS
ACCOUNT NO.
142-108-3211
TYPE OF ACCOUNT: () SAVINGS (Xl CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 08-18-76
Account Balance
Per cant Taxable X
Amount Subject to Tax
Debts and Deductions
T axab le Amoun t
Tax Rate X
Tax Due
.00
0.500
.00
.00
.00
.00
.00
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
I IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ( CRI, YOU HAY 8E DUE A REFUND.
SEE REVERSE SIDE OF TNIS FDRH FOR INSTRUCTIONS. I
.00
.00
.00
.00
PUR1'OSE Of
NOTlCEI
PAYMENT I
REfUND leA) I
1.11 J
To fulfill thl r.qulr.aentt 0' Slctlon ZI~D of 1he Inherl1encl and E,tet, r.. Act, Act lZ of 1991. (72 P.$.
Section 21"0),
DelICh thl 10, portion of 1hl. Hotle. and luo-It with your ply.ent to the Retltte.. of Will, printed on the
t.v..... tide.
.. H". chIck or ~'Y order plyabl. tal RECISTEA Of WILLS, AtENT,
All plyeen1, r.celved thlll flr.t be .ppll~ to eny Int.r..t which ..y bl dul, with any r...lndtr applied to the tl..
.. r.fund 0' . tl. credit, which .... not r~.t.d on the tllC r.turn, '1)' be nqu..ted by co.pllUng en "&PPIlc.t1D1'1
for R.fund 0' PIM.ylv....t. InherltMCI and E,tat. Te."' (REY-UU), Application. IIrt Ivallablt at thl OUlf.. of
the Algl'1... 0' Will., any of the IS Rlvlnul DI.trlct Dfflc.. or by calling thl 'Plclal Z"-hour an....tlng 'Irvlel
r1U8tMrs fof' fonl ordulnlll In P.....,.ylv.nl. l-aaO-S6Z-Z050, outside P.nn..,lvlII1la end within loc.l
Harrl.burg ar.. (717) 717-1094, TOO. (717) 77Z-ZZ5Z (H..rlng I8p.lr.d Onl.,).
DlJECTIONSI An., part., In Inl.r..t nol .all,'I.d Nlth Ih. .ppr.I....nl, .llawane. or dl..llawanc. a' d.ductlans or .....s..nt
of lax (Including dl.count or Inl.r..I) .. shown on Ihl. Notlc. ..., obJ.ct Nllhln .Ixt., (60) da.,s a' r.c.lpt of
this Notice b'tf
.-wrllten prola.t to t~ Pi O.parl.-nt of A.v~, Board 0' App..I., Depl. ZIIOll, Harrl.burg, PA 17Ila-IOll, OR
--.I.ctlng 10 have I~ ..t1.r d'l.ralned .t t~ audit of the accounl of Ih. person.l r.pre.entatlve, OR
--app..1 to the Orphan.' Court
ADtlIN-
ISTAiTlYE
CORRECTIONS I
DISCOUNT I
PENALTY I
INTEREST I
factu.1 .rror. dl.cover'd on Ihl. .....s.ant .hould ba addr....d In writIng to: PA D.p.rt.ant of R.v.nue,
Buraau of Incllvldu.l Tax.., ATTN: Po.t A.......,..t Ravl... Unit, D[PT. l10601, H.rrlsburg, PA 17UI-0601
Phone (717) 717-6505. Sa. p.g. 5 of Ih. booklat -Instructions for Inherllanc. T.x A.turn for. Aasldent
Dacadent- IREY-ISOI) for an .xplan.tlon of .d.lnlslratlv.l., carr.clabl. error..
If an., 1ax due I. paid Nlthln thra. (1) c.lend.r aonths .ft.r the decadent's d..lh, a flva perc.nt (5~)
discount of the ta. p.ld Is .UowMl.
T~ 15~ In .....Iy non-partlclp.tlon p.n.lty Is coaput.d on I~ tolal 0' the t.x and Int.r..t .n....d, and not
p.ld bafor. January 18, 1996, the first d.y .ft.r lhe .nd of lhe t.x "'asty parlod. This non-p.rtlclp.tlon
pan.lty I. appe.labIa In Ih. s... .ann.r and In Ih. Ih. .... tl.. p.rlod .. you would BPPI.I IhI tax and Int.r..t
th.t h.s b.an .s....ad .. Indlc.t.d on thl. natlc..
Int.r..t I. charg.d b.glnnlng Nlth flr.t d.y of d.llnqu.ncy, or nln. (,) lonlh. and one (II d.y
'ra. Ih. da1. 0' d.slh, to Ih. data of p..,..nt. T.x.. which b.c... d.llnquant b"or. Janu.ry I, I'IZ
baar Inl.r.'1 al 1h. r.t. a' .Ix C6~) p.rcanl p.r annul calcul.lad at a dall., rala 0' ,ODOI6~.
All tax.. which bac... d.llnqu.nt on or a'l.r January 1. 1'8l will b.ar Inl.r..t .t a rata whiCh will var., 'roe
c.land.r .,..r to c.l.nd.r y.ar with Ihat r.l. announc.d by Ih. Pi O.partlent 0' A.v.nue. Tha appllcabl.
Intara.t r.t.. 'or l'IZ thrOUgh 19'6 .r'l
V.ar Inlarast Aat. 0.11'1 In1arut fActor Vaer Inlara.1 A.ta Dslly tntar..t factor
I9Il lOX .0005,.1 19a1 .~ .000lU
1913 16~ .00OftSa 1911-1991 11X .000501
I... IlX .00OSOI 1991 .~ .000l47
1985 U~ .000356 1'9]-19~ 1~ .00019l
1916 lOX .ODOU" 1995-1996 OX .OOOZU
nlntar..t Is calcul.tad .. 'ollowu
IIITEREST a 8ALANCE OF TAX lINPAIO X HUMBER OF DAYB OELIHQUEHT X OAILY IHTEREST FACTOR
-.Any Notlc. "'ued aft.r the tax becOM. delinquent N111 rallKt .., Intaraat celeul.Uon to 'lftaan USI da.,.
beyond lhe dal. of the .........,t. If p.yeant Is .ade; .ftar the Intarut cOllPUlaUon de1. Ihown on lhe
NoUc., eddltlONlI Intar.U aull ba calcul.1ad.
i(
PUlI>O$E OF
NOTICE:
To fulfill the nqulr..."h of SICUon lUD 0' tM Inh.,.I1anc:. and Est.t. Tex Act, Act IZ of 1991. (7Z P.S.
Section lUDI.
PAvttEHT:
Detach the top portion 0' thl. Hotlcl end .~It with your p.~."t to thl Rlglstl,. of Will, prlntld on the
rlv.r.. ltd..
.. "aka chick or ~y ord.r payable tOI RECISTEA OF WILLS, "CENT.
All p.~t. recalvld thall '1,..t ba applied to any Int.,...t which ..y b. due, with any "...Inda,. applied to thl tlX.
REfUND (CR) J
A refund of I tlx crldlt, whIch wa. not r.que.tad on thl tax return, ..y b. r.que.tad by co~l.tlng an -Application
for R'fund 01 P~'ylvanl. rnherlt~. and Ettat. rax. CREV-llI5). ApplicatIon. .r. Ivallable It thl OffIcIo'
the Rlg),ta,. of Willi, any of the 25 RaVlnul Dl",.lct Dfflc.. or by calling the splclal l'-hour anlwlrlna ..rvlel
nu.ber. for for.. orderIng I In Pennsylvania l-aOO-J6Z.Z0S0, out. Ide Penn'Ylvanl. end within local
Hlrrl.burg .r.. (717) 717-109., TOO. (717) 772-Z25Z (H..rlng IIp.lr.d Only).
aBJECTIONS, Any p.rty In Int.r..t not ..tl,'I.d with the eppr.I...ent, .llowanc. or dl.allo~anCI a' d.ductlon. or .......ent
0' tax (InclUding dl.count or Int.r..t) .. .hown on thl. Notlc. ..y ObJ.ct ~Ithln .Ixty (60) d.y. 0' r.c.lpt 0'
thh Notlc. bYJ
--written prot..t to the PA D.p.rtaent 0' A.venue, Baird 0' App.al., Dept. 211021, Harrl.burg, PA 17121-1021, OR
--.llctlng to h.v. tIM .att.r d.ter.ln.d .t tIM audit 0' the .ccount 0' the p.r.on.1 nprllentallv., OR
--app..1 to the arphan.' Court
'Of"H-
ISlA'JIVE
CDAR[CJIDHS:
Factual arror. dl.cov.red on thl. .......ent ~Id be addr...ed In ~rltlna to: PI D.part.ant of A.v.nue,
Bur.au 0' Indlvldu.1 T.x.., ATTH: Po.t '.....eent Aavl.. unit, DEPT. Z10601, H.rrl.burg, PI 17121-0601
Phone (717) 717-6505. S.. p.g. S 0' the bookl.t "In.tructlon. 'or Inherltanc. T.x A.turn 'or. R..ldent
Deced.nt" (REV-ISOII 'or an .xplan.tlon 0' .daJnl.tratlv.ly corr.ctabl. Irror..
DISCClUtT,
If any t.x due I. P.ld ~Ithln thr.. III c.l.nd.r aonth. aft.r the d.c.dent.. d..th, . flv. p.rc.nt IS~J
dhcot.I1t of the tax P.ld Is .110wed.
PENALTY:
The IS~ tax .~,ty non-participation p.n.lty I. coaput.d on the tot.1 of thl tax and In1.r..t ......ed, and not
p.ld blfor. Janu.ry II, 1996, the 'Ir.t d.y aft.r the and of the t.. aan..ty p.rlod. Thl. non-plrtlclp.tlon
pen.lty I. .ppa.labl. In tha .... .ann.r and In thl the .... tl.. p.rlod a. YOU .ould appa.1 the t.x and Int.r..t
that h.. b.en .......d a. Indlc.t.d on thl. notlc..
INTEREST'
Int.r..t Is ch.rged b.glnnlng ~Ith first d.y 0' d.llnqu.ncy, or nl~ 191 .onth. and one flJ d.y
'roe thl dlt. 0' d..th, to the d.t. 0' pay..nt. r.x.. ~hlch b.c.II dlllnqulnt b.'or. Janu.ry I, 1912
b..r Intlr..t at the ra1. 0' .Ix (6~1 p.rc.nt p.r annua calculat.d at . d.lly r.t. of .0001'.,
All t.... which b.c... d.llnquent on or .'1.r J.nu.ry I, 1982 ~lll b..r Int.r..t at a rat. which will vary 'roe
c.landar y.ar to cal.ndar y.ar with that rat. announced by the p, D.part.ant of Rlvlnu.. Th. .ppllcabl.
Int.r..t rat.. for 191Z through 1996 a,.:
V..r Int.rut A.11 D.lly Int.r..t F.ctor Vn, Int.r..t R.te Dalh Int.rllt Factor
191Z ZOX .0005.8 1917 'X ,000247
1983 16~ .00001 19.1-1991 Il~ .00OSOI
1984 Il~ .000101 199Z 'X ,OOOZU
1985 m .000356 1991-1994 1X .00019Z
191' In .000274 1995-1996 'X ,OOOZ47
-"Inter..t II nlculatld o. follow. I
INTEREST = BALANCE OF TAX UNPAIO X NUKBER OF DAYS DELINqUENT X OAILY INTEREST FACTOR
--Any NoUn "'ued aft.r the tax beco... d.llnquent will r.f1.ct an Int.rllt c.lculallon to fifteen (151 d.y.
beyond the dlt. 0' the ......aent. I' p.yaent I, .8da .'1.r thl Int.ra.t coaput.tlon date .hown on the
Notice, additional Int.raU .,.t be calculated.
.')..,-(/1,.' ,>31)
Internal Revenue Service Center
Mld.Allanlic Region
Department Jt the: reasu!)
DO-.' l/lHIJ
i,
OliO;
~UG ,) 1 lS91
[&1.11101
'.'!'" '.1. (~T1\'lrV
,).ced_nl I Soc'.&1 ~."""'" "'utflbf'
-' j.. .-
G"
('.,
'-
......"1''''',....
" ,',. " )~J
.
J. HOlJ~HT GIlJlll!:Y
% RHOADS I. SINON
P. O. BOX 11116
HARRISBURG. PA 17108-11116
PItton to Contact:
HAHlJAHA FUIlK
Contocl Tol'""",,, Numllor.
215-516-3946
Eot.lt' TII Cloalll9 L'n" (Thl' " nol , 11111 IOf III dUO)
Our computatlon ot the Federal tax 11ability tor the above estate is shown below.
It does not include any interest or late payment penalties that may be charged. but other
penaltles have been consldered In the computation. You should keep a copy ot thls letter
as a permanent reccrd beoause your attorney may need lt to close the probate proceed1nas
tor the estate. thls latter ls e.ldence that the Federal tax return tor the estatl bas
elther been aooeptld as.tlled, or has been accepted atter an adjustment that you acrlld
to.
thls ls not a tormal clo~lng agrlement under sectlon 712l ot the Intimal Rlvenue
Code. We wl1l not reopln thls case, however. unless Revlnue Procedure 94-68. reproduced
on the back ot thls letter. appllas.
It you have auy qUlstlona about thls letter, please wrlte or call thl plrson wboal
aaae aDd tlllphonl nuablr are ahoWD at thl top ot thls letter. It you writl to us with
qUlstio~ about thi1 Ilttlr. pllaal provldl your telephoal auaber aDd the ..at OODYlallnt
tl.. for UI to oall lf WI nlld additional latonaatlon. Pllasl attaoh th18 lettlr to auy
correspondlacl to help us ldlntify your casl. Keep the copy for your reoorda.
thank you tor your oooplratlon.
IDcloaurll
Copy of thls letter
Tentative tax ..........................,..................... b' . . . ,198.500.00
Less: =-:~W"payIbIe(lorgiftsmedealt8f12-31-76) ..,'........ '192:tl;0.00
CrecIt lor State de;.th'~' . . . . . . . . . . . . . ' , . . , , , , , . . . . . . . . .: 5. 700.00
CredIt lor FederIIlJft IIxII (~~ ~ io' i-i~771 ' . , . .. , , . . . . . : : : : s -0-
Creclt for Ioralgn dMth tax" ..........,..,."._"."...." S -0-
Credi1 for W on prior translBnl .....,. . , , . . . . . . . . S -0- 8
Total sublractions .."............", , , . , . , , , ' . , , , , . , . . . $1;9 . 500.00
Nel estale W .,"",".,....,.",., ' , , , ' , . , . . , , , . S -0-
Pena/tiea. d any , , , . . . . . . . . . , , , . ' , . . " "".. S -0-
10""
P.O. Box 331. BenI8lem. PA 111020
lilt., t127(SCI (Rev. s-M)
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Gene M. Gibney
Date of Death:
June 27. 1996
will No.
1996-00539
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-1L-
No
2 .
representative
complete:
If the answer is No, state when the personal
reasonably believes that the administration will be
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 -1L-
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 -1L- No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Clerk of the Orphans' Court and may be attached to this report.
~ht(Ji/kb4
Signat~re ? ~'
Stanley A. Smith. Esauire
Name (Please type or print)
I)
1997
Date: Auaust
>
'.
i ~-
;.
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Rhoads & Sinon LLP
P.O. Box 1146
Harrisbura, PA 17108-1146
Address
(717) 233-5731
Tel. No.
Capacity: ___Personal Representative
-X-Counsel for personal
representative
(MAH: rmt/AH3 I
105566
pUAPOSE OF
NOTICE:
To fulfill the r.qulr...nt. of S.ctlon Z145 Ib) of the Inh.rltanc. and [.tat. Tax Act, Act ZI of 1"5. C72 P.S.
S.ctlon '145).
PAYH[Nh
D.tach tha top portion of thl. Notlc. and .ubalt with your pay..nt to the R.gl.t.r of Will. prlnt.d on the
r.ver.. .Id..
u H... ch.ck or .on.y ord.r payable to: REGISTER OF MILLS, AGENT.
AEFUND CCA): A r.fund of a tax cr.dlt .ay ba requ..ted by co.pletlng an ~Appllcatlon for Aefund of Penn.ylvania
Inh.rltance and E.tate Tax~ CAEY-IlIl). Application. are avall.ble at the Office of the Aegl.ter of Will.,
any of the Z3 A.venue DI.trlct Dfflc.. or fro. the Departa.nt'. Zr..hour anlw.rlng I.rvlca nu.b.r. for for.. ordarlng:
In P.nn'Ylvanla 1.100.362-Z050, outlld. P.nnlylvanla and within local Harrllburg ar.a l717J 717-10'4,
TOOl (717) 77Z-ZZ5Z (Haarlng lapalred Only).
OBJECTIONS: Any party In Int.relt not .atl.fled with tha all....ent of tax a. Ihown on thl. notice aay obJact within
.Ixty (60J day. of racalpt of thl. Notlca by:
.-wrltten pr01a.t to thl PA O.part..nt of R.venu., Board of App.al., Dept. ZII0ZI, Harrl.burg, PA 17IZI-1021, OR
"alactlng to have the .atter deter.lned at audit of tha parsonal npre..ntatlve. OR
--app.al to the Orphan.' Court
ACHIN.
ISTAATIYE
CORRECTIONS: F.ctual error. dl.cover.d on thl. a,I.I...nt should be addra.s.d In writing tOI PA n.part.ent of Aevenue,
Bur.au of Individual Tax.., ATTN: Post A..e.s..nt R.vl.w Unit, n.pt. Z80601, HarriSburg, PA 17121-0601,
Phone (717) 717-6505, S.e page 5 of tha booklat ~In.tructlon. for Inharltanc. Tax A.turn for I R"ldant
O.c.dant" CREY-1501) for an ..planatlon of a~lnlltratlv.ly corr.ctabl. .rror..
PENAl TV:
Th. 15% ta. a.n..ty non-partlclp.tlon p.nalty I. coaput.d on the total of the tax and Int.r..t a.I....d, and not
paid b.fora J.nuary II, 1996, the flr.t day aft.r the and of the t.x aan..ty p.rIOd. Thl. non-participation
p.n.lty I. appealabl. In the .... .ann.r and In the the .... tl.. periOd a. you would appaal the tax and Int.r..t
that ha. be.n al.e...d a. Indicated on thl. notlc..
INTEREST:
Additional P.nn.ylvanla E.tate T.x a..e..ed a. a relult of a chang. on the Fed.ral E.tat. Tax clo.lng
lett.r b.co... d.llnqu.nt at the expiration of on. Cl) .onth fro. thl d.t. the final notice of the Incr....
In F.d.ral E.tat. Tax I. r.celv.d.
Taxel which b.c... d.llnqu.nt b.for. January I, 198Z b.ar Inl.r..t at the r.t. of .Ix C6X) p.re.nt p.r annul
calculat.d at a dally rat. of .000164. All t.x.. which b.ea.. dallnqu.nt on or aft.r January I, 1911 will baar
Intar..t at . rat. which will v.ry fro. cal.ndar y..r to cal.ndar y..r with that r.t. .nnouncad by the PA
Dap.rt..nt of A.venu.. The appllcabl. Intar..t rat.. for I'll through 1997 .r.:
v..,. Intar..t Rat. Dally Inhre.t Factor Vur Inhrut Rat. Dally Inhr..t Factor
1911 Z.~ .000541 1987 ,~ .000Z47
1915 I'~ .ODDUI 1988-1991 m .000301
1914 IU .000301 1991 n .000247
1915 13~ .000356 1993-19'4 7~ .000192
1986 I'~ .0002710 1995-1991 .~ .000l47
ulnhr..t It caleule1.d .. follows:
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF OAYs OELINQUENT X DAILY INTEREST FACTOR
.-Any Notlc. I..uad .ft.r thl tax blto.a. d.llnquent will r.fl.ct an Int.r..t calcul.tlon to flfl..n liS>> day.
b.yond the date of thl all.....nt. If pay..nt I. .ade eftar the Int.ra.t co.putatlon date .hOMn on the
Notlca, addltlon.1 Inhre.t .u.t be c.lcul.t.d.