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Home My WebLink About96-00619 IJETITION Hm PRonATE and GltANT 01. LETTERS Z:c>1?1 / _ I q H\lUI<' oJ Kathleen E. NearhDof_____, No, _~:~~_-:.-__I.Jl___._____ al.", /.';"0"''' ell _ Tn: ----....-------177. 32'-888 I' Ikn'lI,\('tI, SlIdol S,'cllrir... No, .___.::........:...___ .- ~---+---_.__._--_._--_._--'--------- Rogblor of Wilb fur Iho COllnlY of .._.c::.um~eJ'l!lnd_ in Iho Commonwoahh of I'onnsylvania Tho I'olilionof Iho IIlllkrsigno<l,ospOOlflllly roprosollls Ihal: Yonr I'olilionor(sl, who ishuo IN yoars of age or ol<ler anlhe exeellLriX inlhe lasl will of Ihe ahove <lecl'<lenl, <lale<l AugusU8, an<l co<licil(s) <lalo<l none name<l , 19-92.- l'l~ll~' IclC\i1l1t dl(III11\liIlKC\, c.}:. fCl1l11h:ialioll, tlcil!h ull'\l"~'Ulnr. cll:.) Decen<lenl w,,, <lomicile<l '11 dealh in h er lasl family or principal residellce :II Cumberland COlllllY, Pennsylvania, wilh 770 South Hanover Street. Carlisle. Po. (Ii" 'Ifl'ct, l1Iunhcr al\lll11lllldpillil)1 Deeen<lelll,lhen 83 years of age, <lie<l July.1!, ,19 96 al Alliance HoW, Carlisle,h. Excepl as follows. <lece<lenl <lid nolmarry, was nol divorce<l and did nol have a child born or adopled afler execulion of Ihe will offere<l for probale; was not the viclim of a killing and was never a<ljudicated incompelem: Decendem al death owned property with estimaled values as follows: (If domicile<l in I'a.) All personal properly S 225,000.00 (If nOI domiciled in I'a.) Personal properlY in Pennsylvania S (If nol domiciled in I'a.) Personal properlY in Counly S Value of real eslale in Pennsylvania S none silualed as follows: WHEREFORE, petitioner(s) respectfully request(s) Ihe probale of the last will and codicil(s) presenle<l herewilh and the gram of lelters testamentary UC!'olilIllCIUar)'; mlminhuillinn c.t.a.: ildminhlraliun d.h,Il,C.I.a.) lheron. 1; , . " .,,- 'G: ,," c ."c c'::: ;:5 ~: E C ; C ~ iii -tJ 7/l.;)Jr.dA..6..((1- t,lt.c/c /l!J, IVlarcella to. page {/ 770.fuluthllllIlo.ver St. Carlisle, Po 17013 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTII 0... IJENNSYLV ANIA } 88 COUNTY 0... CUMBERLAND The pelitioner(s) above.namc<l swcar(s) or affirm(s) thai Ihe slatcmenls in Ihe foregoing pClition arc Irlle and eorrecl 10 Ihe besl of lhe knowlcdgc and belief of pelitioner(s) and Ihal as personal represen. Hllive(s) of Ihe ahove dccedelU pelilioner(s) will well 'lIId lruly adminisler Ihe eslale ,or<ling to law. Sworn 10 ~r. affirmed. an<l snbserih~'<lt 7).J, )/C eU .. J. ,.~- ~ ~TfL~ '''''>< .'lY~~L ~;;lr 0 . ~ I I Mary C. Lewis, Rl')!ister - {}--- ~ \.5-1\<;:;-\ Eslale of No. 21-96 - 619 ESTEL Kathleen NearhDof , Deceased DECREE OF PROBATE AND GRANT 01<' LETTERS AND NOW AUGUST 12 19 96, 'd' f I " , _, 111 consl cratlon 0 lIe petlllOn on the reverse side hereof, salisfactory proof having been presellled before me. IT IS DECREED that Ihe instrument(s) dated August 18, 1992, described Iherein be admitted 10 probale and filed of record as the last will of Kathleen E. Nearhoof, and Lellers Testamentary are hereby granled to Marcella E. Page 91' FEES Probate, Lellers, Etc. ......... $ 270.00 Short Certificates{ 3) .. .. .. .... $ 9 .00 Rel1unciation ................ $ X-page $ J.UU JCP 5.0e- TOTAL _ $ 287 00. AUGUST 12, 1996 . Filed .".,..",.."..".",..".."..," Stephen D. Tiley #46397 ATTORNEY (SUP, CI. I,D. No,) 5 S. Hanover St.. Carlisle, Pa. 17013 ADDRESS 717-243-5838 \ I I \ I I I I I I I , I I ! I i t I I PHONE nO Cr;:" :--, - . c.=!! \~j (J'. ;".'1 C' 1 0:. " "> , ~1) :J",\ l.lJ Called attorney on 8-13-96. H1~lllllrv I. i lrn'()IjTlIIS ClIIIWICAlt Uool WARNING: IT IS ILLEGAL TO ALTER THIS COpy OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH, COMMot.WEAl Ht OF IlENNSVlYANIA O[PAnTMtNT OF tt[At fit VITAL "[cones LOCAL REGISTRAR'S CERTIFICATION OF DEATH CERT. NO, 3047668 __.J U~JJ 1996 Otl...II"""ul,,,,'C."ll'UlWotl Name of Decedent Kathleen E. "'" ------.--------"----~--"ii'.{ij,.. Nearhoof tl" Sex Female Social Security No,--.!1J-32:88?J Date of Death July 21. 1996 " Date of Birth Dec. 2~ 1912 Place of Death A IIi ance Home . Birthplace_ Franklinvl1le, Huntin9don Co.. PA I."l,t,"l.&/"'l. Cumberland C,J,,"" Carlisle Race Wh i te C,I"U<JIo"g"01 T".",,,,p Pennsvlvania Marital Status Occupation Ma 1 ntenance Decedent's Widowed Mailing Address Armed Forces? (Yes or No) No 770 S. Hanover St~~qrlisle. PA 17013 ~."mr;.... ~l'.....' C"t O' To...n Slat' Informant Marcell a Page Funeral Director __6r:~~.L~._!:_O_lL Name and Address of Funeral Establishment B. E. COX Funera 1 Home , RR 1 LJ!IlL 38B.....W_arri ors Mark. PA 16877 Part I: Immediate Cause Interval Between Onset and Death (a) Metastatic Carcinoma (b) Carcinoma of 8reast (c) (d) Part II: Other Significant Conditions Manner of Death: Natural ~.. Homicide 0 Accident 0 Pending Investigation 0 Suicide 0 Could not be Determined 0 Describe how injury occurred; Name and Tille of Certifier Robert A. Hollen, M.D. Address 850 Walnut Bottom Rd., Carlisle, PA 17013 (M,D" 0,0" Coroner, M,E,) This is to certify that the information here gIven is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing, / t:f' c@;- ~---- ~ ~.---.J 07-090 . lOUI R"O'"'II fl' V"I .:ordl o."~oCt"'o ~~Ji'<<.~ :;r1ol~~'~111 1616 Hamilton Avenue. Tvrone. PA 16686 51''''' AM'... Cory. Botougt'l, Towntllfp '1 -1 . I , " l I ~ ~ :~ ~ ~ . .f " ... LAST WILL AND TESTAMENT OF KATHLEEN ESTEL NEARIIOOF I, Knthleen Estel Nenrhoof, of the Borough of Cnrlisle, (770 South Hnnover Street), Cumberlnnd County, Pennsylvnnia, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testnment, hereby revoking and making void any and all Wills and Codicils heretofore made, FIRST I direct the payment of my just debts and funeral expenses as soon after my death as may be convenient. SECOND I declare that I am now the widow of George Levi Nenrhoof who died on March 19, 1992 and that we had no children, THIRD I make the following specific bequests: (i) I give and bequeath to my niece, Beverly Heaton of 4615 Meadowbrook Ave., Orlando, Rorida, my piano and white bedroom suit, provided that I have the same at the time of my death. (ii) I give and bequeath to Sidney Gates, of RD #2, Box 438, Warriors Mnrk, Pennsylvania, any and nil tools and guns which I may have at the time of my death. (iii) I give and bequeath to Bnrbara Gates, of RD #2, Box 438, Warriors Mnrk, Pennsylvania, wife of the aforesaid Sidney Gates, my dining room set, provided that I have the same at the time of my death. FOURTH All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath as follows: (i) 1\venty percent (20%) to The Alliance Home of Cnrlisle, PA, Inc., 770 South Hanover Street, Cnrlisle, Pennsylvania 17013. (I have been advised by the attorney that he also represents the said Horne. I hereby declnre and affmn that the said attorney has not suggested, advised or encouraged me to make this distribution to The Alliance Home, but rather, I have decided to make the same of my own free will and accord, and upon my own suggestion.) (ii) The remaining eighty percent (80%) one-half (40%) to the person or persons who would constitute the heirs at law of my Husband if he had died intestate. unmarried, and without issue on the date of my death, and the other on-hnIf (40%) to the person or persons who would constitute my heirs at law had I died intestate, unmarried, and without issue. FIFfH I hereby nominate, constitute and appoint Ms, Marcella E. Page, of770 South Hanover Street, Cnrlisle, Cumberland County, Pennsylvania: as Executrix of this my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Ms. Mareella E. Page, I nominate, constitute and appoint my niece, Beverly Heaton, of 4615 Meadowbrook Ave., Orlando, Florida, as Executrix of this my Last Will and Testament. I further direct that no bond or other security shnIl be required of any Executor or Executrix appointed in this Will for the performance of his, her or its duties in any jurisdiction in which he, she or it may be cnIled upon to act. Pagel 012 ., I I I ! , i i , i . j I .... . , . . ... SIXTH In addition to, nnd not In Iimitntion of, the powers confcrred by Inw or by other provisions of this Will, my Exccutrix shnl1 hnve the following powcrs, ench of which mny be exercised from time to time by my Executrix In her sole dlscrctlon: (n) 1b retntn In the fonn received, and to scl1 either at public or private sale, or to distribute in kind, any real or personal propeny. (b) 1b manage both real and personal propeny, (c) 1b invest and reinvest In al1 fonns of property, notwithstanding the fact that any or all of the Investments mode ore of a chnmcter or size which but for this expressed authority would not be considered proper for an Executrix, (d) To exercise any option or rights arising from the ownership of investments. (e) 1b compromise claims without coun approval and without the consent of any beneficiary. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on two (2) pages, this 18th day of August, 1992. 0;//~~:J':?t:/'- "A'4(SEAL) Kathleen Estel Neorhoof COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ) ) SS: ) We, Kathleen Estel Nearhoof, Stephen D. Tiley, and Theresa L. Bentzel, the Testabix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her La~t Will and that he had signed willingly (or willingly directed another to sign for her), 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 Testatrix, signed the Will as witness and that to the best of their knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. i/" ~. /J..Jt/t '" v~ ~ ...' _, . ',(t:;ltttu-~, .J~t! .:: ~~. Kathleen Estel Neorhoof v$. ~-4- D,Tiley Subscribed, sworn to and acknowledged before me by the Testatrix and the witnesses above-named, this 18th day of August, 1992. ; I ~kYl' No; Public i NOTARIAL SEAL KIlISTA KING, NOTARY PlJBUC CARLISLE, CUMBERLAND COUNTY. PA III COMMISSION EXF'lRES JUNE 27, 1994 Page2012 'f: . >, ;',:5 '. .' ',j ~ '~, ' '" " d'.__' \,.t' , ~. ,.,.. ,,:, -", i>.' " '.. " ; , ;,,}tt~~ A',f..,,"h ,~ :e~:~;'~.ri'~_~:'<~,: ~j;P0Jt:.~~:1 :,;:;,1~\rt~.t:/'~_:,~ ~' .....:'}.~''''''f,~~.:,' :~~~5~);~'~f.~ :.r;;');;:.}~, >'~J{{,' I{t~ ~ ;-f"t'.i~","\'!,l_':,\' :~\~ 1;~r~:~:i.~.t <-:."~.,; .-- &T.~~,,:,..$.\,_:.::, Ig{' r , E-o Z r>l :s < !n r>l E-o Q Z < ..:l :::3 :;= !n < ..:l .;, '-.--' ~: >~r~,. .. ~l;:;:; ~;~I;;-'-~: .", ~ '. .'1/;\ , " ;.~ " " l . I g~ 3 ~. r:J.~ f:) l. ., ,,' :co 0, ('1 ~l (.i - ,", r' ~ o ~ o o ; < r>l Z ..:l r>l ~ Z r>l r>l ..:l == ~ ::.:: ~ :;t, 8 I 03 ;g .... ::0 8'8, . f9.....,..' t:,.I')O.. -ro_' ~. ~t:t. on . _.h.__ . . -;; 6,"~,' .;3(1)' :; l>>b ". C i ,.,' ~ 0 _ , :5'iie<,> ; * !~t~ ~ -g ....!" ! aI'.".;,;. o ~ -,.'C ~ l~ll o o c7j:U., CD 1= D: on., ';! '" <~, '.~: ~ ., ; ".\: :'(f~ 'M"f_ 1 ,- :'>' "-~ n '. ,~.,., ., ~';'~~~ -:'~'_\"'"';,,,,}~'t "---.,.....-fff-. ";:~~: " '-,\ -.' ~ "' : i.: ~ ::1 >:: ~.":.1 -.f ~~i ,~'t' :,'~''''?11' ...:,:''':~,;:{;~ ' ~- -: . ~~,: ii\;~~~~ " .".-~'n~ ~"~~ '. '':':'1:>'" '}~!, "';1'7,' ',1 ~";~1 '.:_:,s': '~ '1~:1/ :~ . "~'" '-. .&~~ ~,~;:~~~~,: , ,'; ".:-~ ,- - ',-' -.~ ' '. ~-' . <' , CERT1FICA'l'ION OF NOTICE UNDER flULF. 5. Ii ( a) Name of Decedent: Kathleen Estel N earhoof Date of Death: July 21, 1996 Will No. Admin. No. 21-96-619 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on Sept. , 1996 Name Address --"Charles Mcllvaine, R. D. 112, Box 1621, Interlochen, FL 32148 Beverly Heaton, 509 Withers Ct., Ocoee, FL 34761 Sidney Gates, 247 Dry Hollow Road, Warriors Mark, PA 16877 Barbara Gates, 247 Dry Hollow Road, Warriors Mark, PA 16877 The Alliance HDme of Carlisle, PA, Inc., 770 S. Hanover St., Carlisle, PA 17013 Elizabeth Jane NearhoDf, P. O. Box 73, Tyrone, PA 16686 James Gates, 309 W. 15th St., Tyrone, PA 16686 Carol Turner, 43 Harvard Rd., Audubon, NJ 08106 Marguerite Drew, 6330 Salada Rd., St. Augustine, FL 32084 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except no exceptions Date: Sept. /'2, , 1996 . , p .- - .- , a'J 0_ LrJ , '.,1" :;J, a:-- .::~ ~ UU ~;... AJ, ,/,4'7 Sign ure Name Stephen D. Tiley Address 5 South Hanover Street Carlisle, PA 17013 Telephone ( 711 243-5838 Capacity: Personal Representative x Counsel for personal representative CEH'l'!r'ICA'l'ION OF NO'I'ICE UNDEH !tUI.E 5. G (.!!l Name of Decedent: I<uthlccn Estcl NeurhDof Date of Death: July 21,1996 Will No. Admin. No. 21-96-619 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Hules was served on or mailed to the following beneficiaries of the above-captioned estate on Septcmbcr 18, 1996 ~ Address James A. NcarhooC, 509 Wcst 15th Strcet, Tyrone, PA 16686 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except no cxceptions Date: Sept. 18, 1996 //" L,. /~').? _/tJ Sigh;~ure / Name ", Stcphen D. Tiley " Address 5 South Hanover St. l"! L>, " Carlisle, PA 17013 ~ Telephone( ) 717-243-5838 (1.' ~ Capacity: Persona 1 Representative 1'71 X Counsel for personal " "'::J representative 00 IN RE: ESTATE OF KATHLEEN ESTEL NEARHOOF, Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNT~ PENNSYLVANIA, ORPHANS COURT DIVISION NO: 21-96-619 PRAECIPE To the Clerk of the Orphans Court: Please withdraw the First and Final Account and Proposed Schedule of Distribution prepared by Marcella E. Page, Executrix of the Last Will and Testament of Kathleen Estel Nearhoof, which had been previously flied for confirmation at the June 17, 1997 sitting of the Orphan's Court for that purpose. Date:dt.n'~ / til 1'997 ~A' j/&~ ,-& f/ ~ rey Tiley, P.C. Sy Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, Pa 17013 (717) 243.5838 FIRST AND FINAl. ACCOUNT OF MAHCIiI.I.A E. PAGE, EXIlCUTIUX 01' TilE I,AST WILL AND TESTAMENT 01' KATIII.EEN I!STEI. NEAIlIIOOI', I,A'I'E 011 TilE BOROUGII OF CAHLISLE, CUMBERLAND COUNTY,I'ENNSYI.VANIA, DWEASED I.E'I"mIlS TESTAMENTARY ADVEItTISED: CUMUERLAND LAW JOURNAL August 30, Sept. 6 and 13, 1996 TilE SENTINEL August 23, 30, and Sept. 6, 1996 DATE OF DEATII: July 21, 1996 ESTATE FILE NO. 21-96-619 PRINCIPAL RECEIVED Accountant charges herself with the following principal amounts received: 1996 July 31 Aug. 13 13 13 13 13 13 13 30 Pa. State Employees Retirement System, pro-rated retirement checks Balance Farmers Trust Company NOW account #6-22508 Accrued interest to July 21, 1996 Balance York Federal Savings & Loan Asn. account #020-056515 Accrued interest to July 21, 1996 Balance Farmers Trust Company Certificate of Deposit #0103628 Accrued interest to July 21, 1996 Balance Farmers Trust Company Certificate of Deposit #0057557 Accrued interest to July 21, 1996 Balance Farmers Trust Company CertiCicate of Deposit #74671 Accrued interest to July 21, 1996 Balance Farmers Trust Company savings account #2-082121 Accrued interest to July 21, 1996 Cash in wallet Cancellation Df automobile insurance, State Farm TOTAL PRINCIPAL RECEIVED INSURANCE PROCEEDS Accountant charges herself with the following insurance proceeds received: 1996 Oct. 16 Proceeds, The Equitable Life Assurance Co. I I ,I " ;, j: I: TOTAL INSURANCE RECEIVED -1- 427.02 77,298.32 29.52 81,713.52 223.32 50,000.00 57.92 10,000.00 247.95 18,000.00 135.54 10,042.07 39.29 440.00 66.29 248,720.76 6,993.96 6,993.96 INCOME ItECmVIW Accountant chargcs herself with the following Income amounts received: 1996 Aug. 20 Interest, Farmers Trust Co. C/O "0103628 166.53 20 Interest, Formers Trust Co. C/O "0057557 25.55 27 Interest on Estate checking account 84.54 30 Interest, Formers Trust Co. C/O "0074671 104.26 Sept. 18 Interest, Formers Trust Co. C/O Hl03628 224.47 27 Interest on Estate checking account 138.06 Oct. 16 Interest, Formers Trust Co. C/O" 103628 204.92 25 Interest on Estate checking account 87.58 Nov. 14 Interest, Formers Trust Co. C/O" 103628 211.75 19 Interest, York Federal account "020-056515 1,246.23 19 Interest, Formers Trust Co. C/Os 440.24 26 Interest on Estate checking account 137.91 Dec. 23 Refund, The Alliance Horne 1,115.46 29 Interest on Estate checking account 130.56 1997 Jiiii:" 27 Interest on Estate checking account 84.91 Feb. 27 Interest on Estate checking account 81.62 Mar. 25 Interest on Estate checking account 95.26 26 Refund of fire insurance premium, State Form 49.02 Apr. 25 Interest on Estate checking account 108.22 TOTAL INCOME RECEIVED 4,737.09 DISBURSEMENTS Accountant claims credit for the following amounts paid: 1996 July 26 Aug. 8 9 9 16 16 Chccks cleared after death Forfeiture of interest on checking account #6-22508 Register of Wills, Letters Testamentary and 3 short certificatcs Cumberland La w Journal, advertising Lctters Carlisle Hospital, account Patient Accounting Scrvices, account 107.98 29.52 287.00 60.00 59.80 4.93 -2- PllOPOSliD SCJlliDULI\ 01' 11ISTHIIlUTION BAI,ANCE Fan IJIS'I'JUJlUTION 210,323.45 TO: The Alliance Jlome of Carlisle, PA, Inc. a/k/a Chapel Polnte at Carlisle 770 South Jlanover Street Carlisle, PA 17013 20% of residue of Estate = 42,064.60 Partial distrlbutlDn Nov. 19, 1996 Balance for distrlbutlDn 30,000.00 12,064.69 42,064.69 TO: Iielrs-at-Law of George L. Nearhoof, husband or Kathleen Estel Nearhoor, who died March 19, 1992: 40% or residue of Estate = 84,129.38 ElIZllbeth Jane Nearhoof Sister of George L. NearhDof P. O. Box 73 Tyrone, PA 16686 1/3 of 84,129.38 = 28,043.13 Partial distribution November 19, 1996 Balance for distribution 20,000.00 8,043.13 28,043.13 Barbara Gates Niece of George L. Nearhoof 247 Dry Hollow Road Warriors Mark, PA 16877 1/3 of 84,129.38 = 28,043.13 Partial distribution November 19, 1996 Balance for distribution 20,000.00 8,043.13 28,043.13 James A. NearhDof Nephew of George L. Nearhoof 509 West 15th Street Tyrone, PA 16686 1/3 of 84,129.38 = 28,043.12 Partial distribution November 19, 1996 Balance for distribution 20,000.00 8,043.12 28,043.12 -4- '1'01 Jlelrs-nt-I,nw of Kuthleen Estel Neurhoofl 40% of residue of listnte = 84,12!J.38 Beverly Henton Niece of Knthleen Estel Neorhoof 509 Withers Court Ocoee, FL 34761 1/4 of 84,129.38 = 21,032.35 Pnrtlnl distribution November 19, 1996 Balance for distribution 15,000.00 6,032.35 21,032.35 Cnrol Turner Niece of Kathleen F.stel Nearhoof 43 Harvard Road Audubon, NJ 08106 1/4 of 84,129.38 = 21,032.35 Partial distribution November 19, 1996 Bnlnnce for distribution 15,000.00 6,032.35 21,032.35 Marjorie Drew Niece of Kathleen Estel Nearhoof 214 12th Street, Apt. A St. Augustine, FL 32084 1/4 of 84,129.38 = 21,032.34 Partial distribution November 19, 1996 Balance for distribution 15,000.00 6,032.34 21,032.34 Charles Mcilvaine Nephew of Kathleen Estel Nearhoof R. D. 112, Box 1621 Interlochen, FL 32148 1/4 of 84,129,38 = 21,032.34 Partial distribution November 19, 1996 Balance for distribution 15,000.00 6,032.34 21,032.34 210,323.45 -5- . ' " .' . ~ 'oi, f" ',l" I.. .: .' '_"! ,'., ,', . , ,,". " ,1~1:' " .1~.' .:,,,,.' . ~', :"Jl :!..;.,:' ,::;', '';'.~. '~1; 't' . I,.,. , ','r. ",/1 . ',",0' . '\.\-.t .." -...., i . " "~ .Y\ "<' l' i ., K."', , \' ~~, \j :~ ~1 '~ '. ~y,~,. .'~" ", ' ,,.;It ~j-..'tf.....:. .:Ii! ..It..,;,,,~.,p,tr,, LAST WILL AND TESTAMENT OF KATIILEEN ESTEL NEARHOOF I, KlIlhleen Estel Nellrhoof, of the Borough of Carlisle, (770 South Hanover Street), ClIIllherllll1ll COllnty, Pennsylvania. being of sound und disposing mind, memory and underslllndin~, do hereby make, publish und declure this as and for my Lust Will and l\:stament, hereby revoklllg IInd muking void any und all Wills und Codicils heretofore mude, FIRST I direct the puyment of illY just debts and funerul expenses as soon after illY deuth us muy be convenient. SECOND I declare that I am now the widow of George Levi Nearhoof who died on Murch 19, 1992 nnd thut we had no children, THIRD I make the following specific bequests: (i) I give and bequeath to my niece, Beverly Heaton of 4615 Mendowbrook Ave., Orlando, Florida, my piano and white bedroom suit, provided that I have the same at the time of my death. (ii) I give and bequeath to Sidney Gates, of RD #2, Box 438, Warriors Mark, Pennsylvania, any and all tools and guns which I may have at the time of my death. (iii) I give and bequeath to Burbara Gates, of RD #2, Box 438, Warriors Murk, Pennsylvania, wife of the aforesaid Sidney Gates, my dining room set, provided that I have the same at the time of my death. FOURTH All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath as follows: (i) Twenty percent (20%) to The Alliance Home of Curlisle, PA, Inc., 770 South Hanover Street, Curlisle, Pennsylvania 17013. (I have been advised by the allomey that he also represents the said Home. I hereby declure and affmn that the said allomey has not suggested, advised or encouraged me to make this distribution to The Alliance Home, but rather, I have decided to make the same of my own free will and accord, and upon my own suggestion.) (ii) The remaining eighty percent (80%) one-half (40%) to the person or persons who would constitute the heirs at law of my Husband if he had died intestate, unmarried, and without issue on the date ormy death, and the other on-half (40%) to the person or persons who would constitute my heirs at law had I died intestate, unmarried, and without issue. FIFTH I hereby nominate, constitute and appoint Ms, Marcella E. Page, of 770 South Hanover Street, Carlisle, Cumberland County, Pennsylvania, as Executrix of this my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of the said Ms. Marcella E, Page, I nominate, constitute and appoint my niece, Beverly Heaton, of 4615 Meadowbrook Ave., Orlando, Florida, as Executrix of this my Last Will and Testament. I funher direct that no bond or other security shnll be required of any Executor or Executrix appointed in this Will for the performance of his, her or its duties in uny jurisdiction in which he, she or it may be cnlled upon to act. Pago 1 of 2 1- ,. . SIXTH In addition to, and not in limiuuion of, the powers conferred by law or by other provisions of this Will, my Executrix shall have the following powers, each of which may be exercised from time to time by my Executrix in her sole discretion: (a) To retain in the fonn received, and to sell either at public or private sale, or to distribute in kind, any real or personal propeny. (b) To manage both real and personal propeny. (c) To invest and reinvest in all fonns of propeny, notwithstanding the fact that any or all of the investments made are of a character or size which but for this expressed authority would not be considered proper for an Executrix. (d) To exercise any option or rights arising from the ownership of investments. (e) To compromise claims without coun approval and without the consent of any beneficiary. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on two (2) pages, this 18th day of August, 1992. ffiiht(.l~/~tSEAL) Kathleen Estel Nearhoof . COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ) ) SS: ) We, Kathleen Estel Nearhoof, Stephen D. Tiley, and Theresa L. Bentzel, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that he had signed willingly (or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the wiOlesses, in the presence and hearing of the Testatrix, signed the Will as wiOless and that to the best of their knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue'influence. ~" r~~ L.q'Utat...J'Ue ' r-t';e:' Kathleen Estel Nearhoof t... .. ..$. l.-t:i,. D. Tiley 7 1J...lM/J c. Theresa L, Bentzel Subscribed, sworn to and acknowledged before me by the Testatrix and the witnesses above-named, this 18th day of August, 1992. ~/ "'- ~ . N~ I NOTAIIIAL SfAl KJlISTA KIND. NOTARY I1JBLlC CAIIUSLE, CUMBERlAND COUNTY. PA MY COMMISSION ElCrlRES JUNE 27. 1994 . Page 2 012 FlltST AND FINAl, ACCOUNT 01' MAHCEI,I,A E. PAUE, EXECU'I'HIX 01' TilE I.AST W II. I. AND TESTAMENT 01' KA'I'III.EEN E.'n'E1, NEAHIIOOI', I,ATE 01' TilE JlOHOUUII 01' CAHLISI.E, CUMIlEHLAND COUNTY, PI\NNSYI.VANIA, DECEASlm LE'I"I'lmS TESTAMENTAHY A()VEHTISED: CUMIlEHLAND I.AW JOURNAL August 30, Sept. 6 and 13, 1996 TilE SENTINEL August 23, 30, and Sept. 6, 1996 DATE OF DEATII: July 21, 1996 ESTATE FILE NO. 21-96-619 PRINCIPAl. RECEIVED Accountant charges herself with thc following principal amounts reccived: 1996 July 31 Aug. 13 Pat State Employees Retirement Systcm, pro-rated retirement checks Balance Farmers Trust Company NOW account #6-22508 Accrued interest to July 21, 1996 Balance York Federal Savings & Loan Asn. account #020-056515 Accrued interest to July 21, 1996 Balancc Farmers Trust Company Certificate of Deposit #0103628 Accrued interest to July 21, 1996 Balance Farmers Trust Company Certificate of Deposit #0057557 Accrued interest to July 21, 1996 Balance Farmers Trust Company Ccrtificate of Dcposit #74671 Accrued intcrest to July 21, 1996 Balance Farmers Trust Company savings account #2-082121 Accrued interest to July 21, 1996 Cash in wallet Cancellation of automobile insurance, State Farm 13 13 13 13 13 13 30 TOTAL PRINCIPAL RECEIVED INSURANCE PROCEEDS AccDuntant chargcs hersclf with the following insurancc procceds rcceived: 1996 Oct. 16 Proeccds, The Equitable Life Assurance Co. TOTAL INSURANCE RECEIVED -1- 427.02 77,298.32 29.52 81,713.52 223.32 50,000.00 57.92 10,000.00 247.95 18,000.00 135.54 10,042.07 39.29 440.00 66.29 248,720.76 6,993.96 6,993.96 INCOME ItECmVED Accountant charges herself with the following Income amounts received: 1996 Aug. 20 Intercst, Farmcrs Trust Co. C/D #0103628 166.53 26 Intcrcst, Farmcrs Trust Co. C/D #0657557 25.55 27 Intcrest on Estatc chccklng account 84.54 30 Intcrcst, Farmcrs Trust Co. C/O #0074671 104.26 Scpt. 18 Intcrcst, Farmcrs Trust Co. C/D # 103628 224.47 27 Intcrcst on Estatc chccking account 138.06 Oct. 16 Intcrcst, Farmers Trust Co. C/D Hl03628 204.92 25 Interest on Estate chccking account 87.58 Nov. 14 Intercst, Farmers Trust Co. C/D Hl03628 211. 75 19 Intcrest, York Fcderal account #020-056515 1,246.23 19 Interest, Farmers Trust Co. C/Ds 440.24 26 Interest on Estatc checking account 137.91 Dec. 23 Refund, The Alliance Home 1,115.46 29 Interest on Estate checking account 130.56 1997 Jiin.' 27 Interest on Estate checking accDunt 84.91 Feb. 27 Interest Dn Estate checking account 81. 62 Mar. 25 Interest on Estate checking account 95.26 26 Refund of fire insurance premium, State Farm 49.02 Apr. 25 Interest on Estate checking accDunt 108.22 TOTAL INCOME RECEIVED 4,737.09 DISBURSEMENTS Accountant claims credit for the following amounts paid: 1996 July 26 Aug. 8 9 9 16 16 Checks cleared after dea th Forfeiture of interest on checking account #6-22508 Register of Wills, Letters Tcstamentary and 3 short ccrtificates Cumberland Law Journal, advertising Letters Carlisle Hospital, account Patient Accounting Services, account 107.98 29.52 287.00 60.00 59.80 4.93 -2- Aug. 20 Sept. 25 Oct. 16 Nov. 13 19 19 20 1997 - Jan. 8 21 Apr. 14 14 Unl ted of P A, telephone service The Sentinel, advertising Letters Register of Wills, Pat Transfer inheritance Tax - 36,836.87 less reimbursement of 11,119.99 Register of WlUs, filing Pa. Inheritance Tax Return Marcello E. Page, a/c Executrix commissions Frey and Tiley, a/c Attorney's fee Register of Wills, filing supplemental Inheritance Tax Return Mediq Mobile X-Ray, account R WC Emergency Physicians, account Internal Revenue Service, 1996 Personal Income Taxes PA Deportment of Revenue, 1996 Personal Income Taxes Notary Public fee Marcella E. Page, balance Executrix commissions Frey and Tiley, balance Attorney's fee Reserve to file Account TOTAL DISBURSEMENTS RECAPITULATION Total Principal Received Total Insurance Received Total Income Received Total Receipts Less Total Disbursements Balance for Distribution -3- 9.15 62.09 25,716.88 15.00 5,500.00 5,500.00 15.00 24.83 16.56 934.00 272.00 6.00 5,698.81 5,698.81 110.00 50,128.36 248,720.76 6,993.96 4,737.09 260,451.81 _ 50,128.36 210,323.45 TO: \Iclrs-at-Law of Kathlccn Estcl Ncarhoof: 40% of rcslduc of Estatc = 84,129.38 Bcvcrly HcatDn Nlcce of Kathleen Estel Nearhoof 509 Withers Court Ocoee, FL 34761 1/4 of 84,129.38 = 21,032.35 Partial dlstrlbutlDn Novembcr 19, 1996 Balance for distribution 15,000.00 6,032.35 21,032.35 Carol Turner Niece of Kathleen F..stel Nearhoof 43 Harvard Road Audubon, NJ 08106 1/4 of 84,129.38 = 21,032.35 Partial distribution November 19, 1996 Balance for distribution 15,000.00 6,032.35 21,032.35 Marjorie Drew Niece of Kathleen Estel Nearhoof 214 12th Street, Apt. A St. Augustine, FL 32084 1/4 of 84,129.38 = 21,032.34 Partial distribution November 19, 1996 Balance for distribution 15,000.00 6,032.34 21,032.34 Charles Mcnvalne Nephew of Kathleen Estel Nearhoof R. D. #2, Box 1621 Interlochen, FL 32148 1/4 of 84,129,38 = 21,032.34 Partial dlstrlbutlDn November 19, 1996 Balance for distribution 15,000.00 6,032.34 21,032.34 210,323.45 -5- :.';l:'; (,:31 :, --~;-, -.,' _-:<~; - ".'.-."'! ..,':j,;)~ -",' c. <!. 9:~"'il 1')".' ,\(\ ... - (OMMut~wl At h. 01 rl W~!l'I'VAttlA OIPAIlIMltl! 01 IlhltWI OfP1 180toOl tl,lUI!lIU'G. PA I" 11 ObO I IS //,)1 - d INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) 'OA OATIS 0' DIATH AnlA 12/31/91 CHICK HIRI .. A SPDUSAL POYIATY CAlDIT IS CLAIMID I IILI NUMBIA ~ 1-!lli-1i I II COUNTY COOl yf AN NUMBfR ., V BOO r I. l' ~"I ... ... ..~'" frliE~ "'=9 ut"' ~ OICIOINI'!I '44"'1 [IA') 'IIH At41l MIOUII .,.,.,AII IJlc111l'41 ') UJMPlIIl AIJIJ.' " Neurhoof, I{uthleell Estel ~;":~~~~'8":~"~:~-=];~~;'~';:~1!196 jU~~_:'!i;~',~;~L~ ,.. "".."" ...h..".., ''''''"' ..., ,.... '''''''0 .~~'~":,,'__J~(<A_L\'~~,,~<U~"__ r3 I. Original Return r 1 '} Supplemental Return o 4, limited Eltol. [1 40 Future Inlerell Compromise (lor dole' 01 dealh ahar 12.12.81) ~ 6, Decedent Died Tellote r-j 7 Decedent Maintained a Liying TrUll (Allath copy of Will) (Aneth copy 01 Trull) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. 20. IF line 19 is gfeater Ihon line 18, enler the difference on line 20. This i"h. OVERPAYMENT, 1i1!3 ... z " Cl U ... = .... "'z ...... "'= "'z Sf NAM Frey and Tiley tHl'HON( NUMIU 7711 South 1I1111over Street ClIrlisle, I'^ 171113 C'""t~~u~~~~~,:~;lt:r~~! 1 'u(;,6.,., I' i J Remu;,d.. Re'"" (for dol" 01 dealh prior 1012-13,821 11 5 Fed..ol ElIo.e To. ReM' Requ'"d -.U. 8 Tolal Number of Sale Deposit BO.II COM'II Tl MAilING AOOIU!l 5 South lIanover Street Carlisle, I'^ 17013 (II 12 I lJl 141 . 15 ) _ 248JJ_2_0_.76 2.4.3=5.8.3 8 161 171 .__.!l.4&5~.00 23,134.09 (8) .. 333,575.76 z = ;:: :5 => ... ii: ~ U ... '" 1. Real Eo'o.e (5chedul. A) 2, S'ocks o,d Bo,ds ISchedule BI 3, Closely Held Sloc~/Parlnership Inlerell (Schedule C) 4. Mortgagll and NaIll Receivable ISchedule 01 5. Cash, Ban~ Deposill & Miscellaneou, Personal Properly (Schedule EI 6. Joinlly Owned Property ISchedule FJ 7, Tro",'... (S,hedule GIISchedu'e l) 8. Total Gran AUlllllolallinll 1-7) 9. Funeral bpens", Adminislralive Cas", Miscellaneou, E.pen..s (Schedule HJ 10. Debll, Mortgage liabilities, liens ISchedule I) 11. Totol Deductions Ilolallin.. 9 & 101 12. Nel Value of EUole (Line 8 minus line 11) 13. Charitable and Governmenlal 8equII" (Schedule JI U. Nel Value Subjett to To. (line 12 minus Line 13) 15, Spoulol Tranlf.rs (for dol.. of deolh after 6.30-94) See Ins'ructions for Ar.plicoble Percenloge on Rever.. Side. Ilnclude volu.. rom Sch.dule K or Schedule M,) 16. Amount of line 14 taxable 016% role (Include volu.. from Schedule I( or Schedule M.) 17. Amounl of line 14 taxable 01 15% role (Include value, from Schedule K or Schedule M.) 18. Principalla. due IAdd lox from Un.. 15, 16 and 17,) 19. Credill Spoulal Poverty Credil Prior Paymenll . 44,175.00 191 (101 ___u_________ (Ill (l2) (lJI (l4) 23,134.09 310,441.67 45,117.33 265,324.34 z = ;:: .. ... => ... :Ii = U >< .. ... (IS) _ (161 _ (l7) . = . .06 = 26S,,324.34 . .15 = 39,798.65 (181 Dilcount .-L989.93_ Inllte'l (19) 120) 46,164.93 6,366.28 Check here if you arC' requcsting a refund of your ovcrpayment. 21. If line 18 i, grealer than line 19, enler the difference on Line 21. This illhe TAX DUE. A. Enler the inlerell on rhe balance due on Line 21 A 121} 121A} 121BI B. Enter Ihelolal of Line 21 and 21A on Line 218. Thi, is rh. BALANCE DUE. Mole. Check Payobl. to: R.gl.t., of Willi, Ag.nl '<1;->:", ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ~ ~ Under penalties of perjury, I declor. that I hove examined rhis reI urn, including accompanying schedul.. and ,'olemenl., and 10 the be,' 01 my knowledge and belief, it illrul, corr.ct and complete, I declare that all real ellole ho, been reporled 01 true markel value, Declaration of preparer olh~t than the personal reprllenrative i, baled on 011 information of which prepare' has any ~nowledge, llON.tun Of 'USON aU'ONSlau 'OR fIliNG anuaN AOOI!!l!l 56'! 2:;z,; ~;.(,:'" o{:,. l~:~"';;"'"1A"V' ''''':l~? Sl>.~JtI1 HIlI).oVel:.St,,(~lll'lisle,. p ^17JIJ.:I o,~()Y~__~~J!l96 t':', '-:J, ~ ".......... ,/ .4, H5 S~Il!Inover_ St:. ~n.r:ljsle, P A 17111:1 N~:L,.JJJ~jL Ad '" 01 '994 ....~..I.. ,b' ,,'.d'" ., .b. .., ..'..,"..... .. ,b' .., ..I~ .1 .....,... " .. I.. the ule of the IpoUle. The rotel 01 prelcrlbed by the Itotute will be: . ". ,.031 will b. ...II..bl. 10' ..,.... .1......... .,1., .. .. .." 711/94... b.,... ,,"96 . ."".0'1 will b. ...,,.,bl. 10' ........, ......... .,1', .. .. .." 1/1/96 .od b.,... '1\197 . ,'" ,.0' 1 "'" b. ...II..blo ,.. ....... ., ......... .,1., .. " .." , 1'197 ... b.Io" ,1\ /9' . .......1 .....,... .~"'" .. " .... ,1\198 will b. ."".' ,.." I.b....... .oo. PLEASE ANSWER THE FOLLOW'NG QUEST'ONS BY PLACING A CHECK MARK kIlN THE APPROPRIATE BLOCKS. YES NO , . Did decedent make a tronsler and: x X X X a, retDin the use or income of the prDperly tronsferred, ....,.,.....,..........,....,......,......,.,...,..,... b. relain the right to designatB who shall use the properlY translerred or its income, ............... c. retoin 0 reversionary interest; or ................................................................................... d, receive the promise lor lile 01 eilher payments, benelits or care~ ....................................... .. 11 .... .""..... .. b.'" D...mb" 12. ,98'. '" ......., .IOhI. ow' ,,,,, .....".. ....b ,...... ...p", .IOb." ....1.1., ...,.... ,,"'~,,"'... 11 .... ",,,,,. oh" D...mb" 12. '98'.'~ ........ .....,,, '''P''Y ...hI. ... Y'" ., ....b .IOb..' ,...M.. X adBquate consideralion~... ........"..,........... ,...,......".....,........"........,."......".....,......,',........ 3. Did decedent own on 'in trust lor' bonk accounl ot his or her dealh~...................................... If THE ANSWER TO ANY Of THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND fiLE IT AS PART Of THE RETURN. ,I' , X 'I~I)OIU. lJl1) SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY ... _ Ploa...o "-'In~_ar!yf'o FilE NUMBER ~"J~'~II ~... COMMONWU,lfH 0' 'INNnlVANIA INH.lnANe. TAX InUIN InlDINT OICIDINT ESTATE OF KATHLEEN ESTBI, NEAHIIOOF 21-116-6111 IAn "op.rty lolntly..own.d with the light .f Su,vlvonhlp mvlt b. dllllo..d .n Sr.hedule '1 VALUE AT DATE OF DEATH mM E I N NUMBER D SCRIPT 0 1. Balance Farmers Trust Company chccklng account # 6-22508 Accrued intcrest to July 21, 1996 2. Balance York Fedcral Account #020-056515 Accrued Interest to July 21, 1996 3. Cash In wallet 77,298.32 29.52 81,713.52 223.32 440.00 4. Balance Farmers Trust Company C/O #0103628 Accrued interest to July 21, 1996 5. Balance Farmers Trust Company C/O #0057557 Accrued interest to July 21, 1996 6. Balance Farmers Trust Company C/O #74671 Accrued Interest tD July 21, 1996 7. Balance Farmers Trust Company Savings Account #2-082121 Accrued interest to July 21, 1996 50,000.00 57.92 10,000.00 247.95 18,000.00 135.54 8. Cancellation of automobile insurance, State Farm 10,042.07 39.29 66.29 9. Pro-rated retlremcnt funds from State Employes' Retirement System 427.02 TOTAL (Also onle' on line 5, Recapitulation) S 248,720.76 IAltoch addilianol 8Y," )( 11" ,...." if more 'pace i, n..d.d,) , FINANOAJII- TRUST CORP Dati August 29, 1996 Frey & tHey 5 S. Hanover St. Carlisle, PA 17013 RB: Eslatlal. Kathleen E. Nearhoof 177-32-8881 DatB 01 Dea\h DIu Mr. Tilev 7/21/96 In answer to your requllt concerning eccaunla awned. Ilthlf IIparatlly or JDlntly. by the above relerenced decedent and \he belence In each account .as DI \hI date 01 dea\h, WI hIVe checked our record.! and are submitting \he lallDwlng InlDrmatlan In duplicate. We suggut \het you rue one 01 thele Ie lien allachld to \hI Pennsylvanll Inven. tory larms (RCC) to eubstantlate \he balance you report. I Nate \hat we have shawn the correct registration lor IIch account. Also, Intlfnt accrued to i \he dati DI dea\h, II any, Is listed u a ..parate Ol}llre. Certificate 57557 was opened 2/7/85 for $10,000.00 with the interest disbursed semiannually. The value as of 7/21/96 was $10,247.95. The reportable 1099 interest from 1/1/96 through 7/21/96 was $525.06. The certificate is registered to George L. Nearhoff or Kathleen E. Nearhoof. I 1 Certificate 74671 was opened 5/31/88 for $18,000.00 with the interest disbursed quarterly. The 000 value was $18,135.54. The reportable 1099 interest to her 000 was $610.17. The certificate is registered to GEorge L. Nearhoff or Kathleen E. Nearhoff. Certificate 103628 w~s cpened 9/13/93 for $50,000.00 with the interest disbursed monthly. The 000 value was $50,057.92. The reportable 1099 interest to ODD was $1,600.49. The certificate is registered to Kathleen Nearhoof, alone. ]5:;:')/jodk~~t Doris Cnodhart CD/IRA dept. 310 Allen Road. P,O, Box 220 . Carlisle. PA 17013 . (717) 243.8003 or (717) 243.3212 I'Y.ISIO u. 111/1 Il~:'~"~'" .>~ (OMMOHWI AI1It Of ,( UN!lYl VAtU" IHln_nANCI fAX ..JUIN .UIDIHIDletDINI SCHEDULE G TRANSFERS "If^~r "RINI OR IYI" FILE NUMBER ESTATE OF KATIII.EEN ESTEl. NEAHIIOOF 21-96-610 THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES, ;~;M OESCRIPIION OF PROPERlY 10tAl VAtUI O[~O g?hll^c~~t~V,Es NUMBER 'nclude nome ol,he homl.,... ,h.ir '.'ofio",~i/) fa Jecedent, dale 01 ham'.' [XCLU!tION or A!t!)El IN' INHRES T 1. MiscelIaneous household goods and personal property to Beverly Heaton, nlcce, Including piano and white bedroom suit, transferred about a month prior to decedent's death, valued at $685.00 per attached appraisal 2. Dining room set and miscelIaneous household goods to Barbara Gates, niece, transferred about a month prior to decedent's death, valued at $820.00 per attached appraisal 3. 1984 Mercury automobile to Beverly Heaton, niece, about a month prior to decedent's death 685.00 100% 685.00 820.00 100% 820.00 1,200.00 100% 1,200.00 4. Cash to MarcelIa Page, friend, on May 6, 1996 5. Cash to Beverly Heaton, niece, on May 6, 1996 23,575.00 100% 23,575.00 100% 35,000.00 100% 23,575.00 23,575.00 35,000.00 6. Cash to Beverly Heaton, niece, in April, 1996 TOTAlIAI~o enle' on line 7. Recopilulalion) S ,,, mo'~ 'pace it n..ed.d, in'l'f' oddlliOllol ,h.." of lomp 1". , 84,855.00 , I . . AlIII1I6t 6, 1996 TO WHOM IT HAY CONC1\RN: The follDwing is II lht of h01l6ehold goods (nnd estilllnted vnllle of ellch) given to me by my lIunt, Kllthleen NellrhDDf. Wurl1tzer Pillno (see IIttached letter of apprllisal from Piano World) $200 Clock (per phDne call to Clock World. The clock is obsolete and parts 200 cannot be obtained. A whole new movement will be required. CIDck is not in good working cDndition) White bedrDom suite (bed is broken. Bureau drawers do not open and 50 close prDperly) Walnut finish bedrDom suite (in good cDndition) 100 TV (late 1970 model according to Cablevision Industries service technician 15 End tables (in gDod condition) 20 10 10 20 15 5 15 25 TOTAL $ 685 Recliner (moderate conditiDn) Recliner (Dnly suitable for porch) Small Kitchen table & 2 chairs Apartment washer & dryer combination (problem in dryer) Portable hand vacuum cleaner Set of dishes MiscellaneDus household items 12~,~<-,~j<~/ 9 Jidfl'- Beverly J. Heaton 509 Withers Ct. Ocoee, FL 34761 -""~""-'''"'';',-'''''.,.''- "li<}~~1\ ...~f1U'.. CQMMONW(AlHt Of '(NNSYl't'ANIA nmUIIANC( tAX IUtUIl.N AU10HH OICID[Nl SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES L. . .PI"'JI..Prln~ arrypa FILE NUMBER '1'~1~1I1.. lI"l ESTATE OF KATHLEEN ESTEL NEAIUlOOII _L-___ 21-96-619 1-.--------- I AMOUNT ITEM NUMBER A. DESCRIPTION Funeral Exp.nl'" 1. B. Admlnlltratlv. Caltl' 1. Personal Representative Commissions 170 - 12 - 0777 11,198.81 Social Security Number of Personal Represenlalive: Vear Commissions paid 2. Allorney Fees 11,198.81 3. Family hemplion 0.00 Claimant Relationship Address of Claimant al decedenl's deolh Slreel Address Cily Slale Zip Code 4. Probale Fees 287.00 C. Mllcellan,oul Expenl'" 1. Checks cleared after death 107.98 2. Cumberland Law Journal, advertising Letters 60.00 3. Carlisle Hospital, account 59.80 4. Patient Accounting Services, account 4.93 S. United of PA, telephone 9.15 6. Forfeiture of interest on Farmers Trust Co. checking account 29.52 7. The Sentinel, advertising Letters 62.09 8. Reserve to file Account 11 0.00 9. Notary Public fee 6.00 TOTAL (Also enler on line 9. Recapilulation) S 23,134.09 (II more Ipac. II needed, Inlert additional sh.oh allamo silo.) 20. If line 19 h greot'r than LIne 18. enler Ihe differenclt on line 20. Thi, Is the OVERPAYMENT. Ii!~ 21. If line 18 is greater Ihan line 19, enler the difference on line 21. This is the TAX DUE. A. Enl.r ,he inl.res' on the bolonce due on line 21 A. B. Enler Ihe 10101 of line 21 ond 21 A on line 21 B. Thi. i. Ihe BALANCE DUE. Malee Check Payable to: RIgl"lr of Will., Aglnt . .i\:iJii',;;"li'k,.',. .'. BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND.TO RECHECK MATH.:: ~ .1{"..:",. "" ",,'.' Undlr penahie. of perjury. I declar. Ihat I have .xamined Ihi. relurn. including accompanying IChedulel and ItalemenU. and 10 Ihe b." 01 my knowl.dge and b.li.f. it II true. correct and complele. I d.c1are thol all real ellal. ha. been reported allrue markel value, Oeclorolion of preporer other Ihan Ih. p.nonal ,.pr.nnlali.... il bOl.d on 011 informalion of whic.h preparer hal any knowledge. !II tUltf Of 'USON US'ONSIIU 'Olt I G UTUltN AOORUS DAIl 'LtL"-b.1f.,,-, .' c~( 770 S. 1I1ll10ver St" Carlisle, I'A 17013 Nov. .~, 1996 SIGN""UIl:( Of "I'''''U OTHU THAN 1l:1,Il:(U ...'rv( AOOIUS OAT( ~r;::, ,(). :}-'''I 5 S. lIanover St., Cllrlisle, I'A 17013 Nov. """. , 1996 .1 I R(Y.UOO (At 1,~.q.1 ~ ..:5'" llllE~ "''''9 u~'" J ~.~..~ Ii'. .'(\ .... - COMMONW(Alltt Of PlNNSVlVANIA O(PAR'M(Nl 0' R(VfNUf Of" 1I0bO 1 HAUIUUIIG,_'A 11121.0001 OI(tOlN 'S NAM( (LAS. mSl. ""~D MIOt)l( IUlltAII ( .5- IJJ'- /3 INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) L fOA OATIS Of DIATH Ann 12'31'91 CHICK HIAI If A 5POU5AL PO_YtAn_C~I_DI.!_!5 CLAIMID [J fill NUMIIA 21-96-619 ~O_UN_'Y .CClDE. YfAR NUMBER VIClO(H1'~ (OM'lI ( AVO'(!I~ ... ili fil u w co NEARIIOOll KATIILEEN ESTEl, SOCIAl S1cuJII't' NUMa.. 770 South IInnover Street Cnrlisle, P A 17013 1912 c.". Cumberland "MOUNT lllClIvfO l~lIIH~lIl:UC"ONSI DAti 01 Illl:lH 177-32-8881 03. 05. Remainder R.turn (lor dot.. of dealh prior 10 12.13.821 Federal Eltale Tax Return Required !XI 2. Supplementol Relurn - AMENDED ,),... wili "'co "'z 5f o 1. Original R.turn o A. lImitld E'lale 0 Aa. Fulure lnler'" Camp rami" (lor dolt. of deolh alter 12.12.82) 06. Dec.dent Died T.,tate 0 7. Decedenl Mainlained a living Tru,1 ~~-~~ ~--~~ AU'CORRESPONDENCEAND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED'TO, H"M COM'L(t( MAlllUG AOORUS Frey and Tiley 5 South Hnnover Street ","HON' NU""" Carlisle, P A 17013 _ 0, Total Number of Safe Depa,it Bo.... '.. i_ri'!;..~!';~t.t":'tllt{tt'(,~., ''':~ '!~~ -, z '" 5 '" t:: :.: u w '" 1. Reol Eslolt (Schedule A) 2. Stock. and Bond. (Schedule B) 3. Cla,.ly Held Slock/Partnenhip Inlerest (Schedule C) A, Mortgages and Not" Receivable (Schedule 01 5. Ca.h, Bank Depa,ill & Miscellaneou, Personal Property (Schedule EI 6. Joinlly Owned Prope~y (Schedule F) 7. Tranll... (Schedule G) (Schedule l) 8. Talal Gran Aueu (total Une, 1.7) 9. Funeral Expen,... Admini,lrative COlli, Mi,cellaneouI Expen... (Schedule H) 10. Debll, Mortgage liabilili", lien, (Schedule I) 11. Tolal Deduction, (!olalline' 9 & 101 12. Nel Volue of E'lale (line 8 minus line 11) 13. Charilable and Governmental Bequesll (Schedule J) 14. N.I Value Subject to Tax (line 12 minuI line 131 15. Spou.ol Tranller. (for dol.. 01 deoth alter 6.30.941 See In,truction. far Ar,plicabl. Percentage on Revene Side, (Includ. valu" ram Schedule K or Schedule M.) 16, Amount of line 14 laxable ot 6% role (Include ...alu" from Schedul. K or Schedule M.) 17. Amounl of line 1A taxabl. of 15% role (Include values from Schedule K or Schedule M.) 18. Principal tax due (Add lox 'ram lln" 15. 16 and 17.) 19. Credit, Spou,al Poverty Credil Prior Poymenll + 44,175.00 (11 (2 ) 131 (4 ) ( 51 ( 6) 171 326,755.76 248,720.76 78,035.00 23,134.09 (8 ) ( 9) (101 23,134.09 303,621.67 45,117.33 258,504.34 1111 (121 (131 (141 (15) (161 (17) )(._= x .06.. 258,504.34X .15 .. 38,775.65 z '" ~ ... ~ :Ii '" u ::l ... (181 Inlerell Discount + 1,938.78 46,113.78 7,338.13 (191 (201 Ch~clc here if you aTe '~qu~sting a refund 0' your overpavm~nt. (21) (21AI 121B) Act .48 of 1994 provide. for the reduction of the tax rate.lmpo.ed on the net value of trande.. to or for the u.e of the .pou.e. The rate. a. pre.crlbed by the .tatute will be: e 3% (.03) will be applicable for e.tate. of decedenll dying on or after 7/1/94 and before 1/1/96 e 2% (.02) will be applicable for e.tate. of decode nil dying on or after 1/1/96 and before 1/1/97 . 1% (.01) will be applicable for e.tate. of decedenll dying on or after 1/1/97 and before 1/1/98 e Spou.al trander. occurring on or after 1/1/98 will be exempt from Inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (,,) IN THE APPROPRIATE BLOCKS. YES NO 1. Did decedent make 0 transfer and: a. retain the use or income of the properly transferred, ....................................................... b. retain the right to designate who sholl use the properly transferred or its income, ............... x x c. retain 0 reversionary interest; or ................................................................................... x X d. receive the promise for life of either payments, benefits or careV ....................................... 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer properly without receiving adequate considerationV If death occurred after December 12, 1982, did decedent transfer properly within one year of death without receiving X adequate considerationV... ................................................................... ............................. X 3. Did decedent own on 'in trust for' bonk account at his or her deathL.................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. lr~:ral August 13, 1996 Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: KATHLEEN ESTEL NEARHOOF ESTATE Dear Mr. Tiley, In reference to your letter dated August 9, 1996 regarding accounts held in the name of Kathleen E. Nearhoof, the following account(s) are held at York Federal. ACCOUNT NUMBER DATE OPENED DOD BALANCE ACCRUED INTEREST HOW TITLED --------------------------------------------------------------- 020-056515 Kathleen E. Nearhoof 04/20/96 $81,713.52 $223.32 If you have any questions, please call me at (717) 846-8777 between the hours of 8:30AM and 4:00PM, Sincerely, YORK FEDERAL SAVINGS & LOAN ASSOCIATION . ,\;.. C' ;.) J!.~ __,U)...N). ~u..-- Donna Shultz Assistant Manager Deposit Servicing 10 1 S George S~ YCi~" jA i~JO~ 7~7':';6'a~n f. Be!;' 222' v;ED FJNANOA~'I- TRUST CORP Oall August 29, 1996 Frey & tiley 5 S. Hanover St. Carlisle, PA 17013 n.: ElItallol. Kathleen E. Nearhoof 177-32-8881 Oall 01 Death DIu Mr. Tilev 7/21/96 In INWlr 10 your roquIII concernlnv .ccounll ownld, Illher IIplrallly or Jointly, by Ihl above rolerenced decldenl and the ballnce In each accounl ~ 01 thl dill al death, WI have checkld our records and are submlltlno thl lollowlnv Inlormatlon In dupllcall. WI suvvell thai you lUe onl 01 lhlle Illlen allachld 10 tho Pennsylvenl> Inven. lory lorml (Ree) 10 lubllAnllate the balanca you report. Noll that WI havI shown the correcl revblr~tlon lor each account. Also, Intern I acetu.d 10 thl dall 01 death, II any, Is Ilsled u a IIpuale fiVUn. Certificate 57557 was opened 2/7/85 for $10,000.00 with the interest disbursed semiannually. The value as of 7/21/96 was $10,247.95. The reportable 1099 interest from 1/1/96 through 7/21/96 was $525.06. The certificate is registered to George L. Nearhoff or Kathleen E. Nearhoof. Certificate 74671 was opened 5/31/88 for $18,000.00 with the interest disbursec quarterly. The 000 value was $18,135.54. The reportable 1099 interest to her DOD was $610.17. The certificate is registered to GEorge L. Nearhoff or Kathleen E. Nearhoff. Certificate 103628 w~s cpened 9/13/93 for $50,000.00 with the interest disbursed monthly. The 000 value was $50,057.92. The reportable 1099 interest to 000 was $1,600.49. The certificate is registered to Kathleen Nearhoof, alone. ~'x!jdk~t Doris Coodhart CD/IRA dept. R(V.UID u. 12.811 J:J~'~I\ ..Vb!- COMMOUWUl1H 01 r[NNSYlVANIA INHI.IIANCllAX Il1u'N InlDINf DtCIDINT ESTATE OF SCHEDULE G TRANSFERS PLEASE PRINT OR TYPE FILE NUMBER KATULEEN ESTEl, NEARHOOF 21-96-619 ---_._~--~._._- --. THIS SCHEDULE MUST BE COMPLETED AND FILED IFTHE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM -.---- --- - DES~RIPIION OF PROPERlY lOlAI VALUE -. DECO. -- DOllAR VALUE NUM~E~ !~C~!!.~O~~. ~~!h~ "ansl.,.., rh.ir '.'o"onlhi~!o d.c.~.nf. dole 01 "on"._r~ EXCLUSION Of ASSET ___I;t L.. _ ___ _~~ IDJ~~R~~J.~~ ___._ 1. Dining room set and miscellaneous household goods to Barbara Gates, niece, transferred about a month prior to decedent's death, valued at $820.00 per attached appraisal 820.00 0.00 820.00 100% 2. Miscellaneous household goods and personal property to Beverly Heaton, niece, Including piano and white bedroom suit, transferred about a month prior to decedent's death, valued at $685.00 per attached appraisal 685.00 0.00 685.00 100% 3. 1984 Mereury automobile to Beverly Heaton, nieee, transferred about a month prior to decedentls death 1,200.00 1,200.00 100% 0.00 Cash to Beverly Heaton, niece, in April, 199 1,115.00 35,000.00 100% 33,885.00 Cash to Beverly Heaton, niece, in May, 1996 0.00 23,575.00 100% 23,575.00 Cash to Marcella Page, friend, in May, 1996 3,000.00 23,575.00 100% 20,575.00 4. 5. 6. I _ .1C?TA.-L I~l,o enler on line 7,_Recopilulolionl $ (II mot. 'pace ;, n..dfld. inse" add,lional Ihe.'. 01 lome linJ 78,035.00 I .i i I ~~ :l ~ 1 :o~ +.aou.> 1<0" ~ W~ .~cvJ.. PA. ,(,& 77 g,""'-("3~-~797 .1 a &~A ~ ~ .:Uo-J:: ~ ~J. ~~ ..:klv- M~'if u 11~ I1.".ct- k'oJ:~ "-'4 ~ I .. C~..- ~S. r,g . t 0 ~. RwrI- chQJl\.l:> - Olo. - . I 1- &u. (W.Om:\ ~".".;.. ~~.. ~t~.. ~ . -rc~ C5f\J1<ft'oo.. ~~ 3t,.,.ur-- ~ fNJ~ ~~...~ ~ .. ~~ 1o.1Jt.. .. cHI - s.- ~ 0<- ...JO. - 00 50. " cO 10. - c.k;.~c.L - ~ 0. C C7\"~ ~ r" 10. - ao.C'~ rt /0. " tV 10. -- o~ /S'. - aL..t. - ~ ~J,.c-Il.&. ~ $7S.~ "c 10, " 16. c~ .. ~ ~ po. r c-tCt\. <:.Iv.. c9.. 1:'- /. ' .lSl~'\ R C'-0"'7'Y\ s- .....-e-~ . \ - AUI:ust (,. 1996 TO WHOM IT MY CONCERN: The following is a list of household goods (and estimated value oC each) given to me by my aunt, Kathleen Nearhoof. Wurlitzer Piano (see attached letter of appraisal from Piano World) $200 Clock (per phone call to Clock World. The clock is obsolete and parts 200 cannot be obtained. A whole new movement will be required. Clock is not in good working condition) White bedroom suite (bed is broken. Bureau drawers do not open and 50 close properly) Walnut finish bedroom suite (in good condition) 100 TV (late 1970 model according to Cablevision Industries service technician End tables (in good condition) 20 10 10 20 15 5 15 25 TOTAL $ 685 Recliner (moderate condition) Recliner (only suitable for porch) Small Kitchen table & 2 chairs Apartment washer & dryer combination (problem in dryer) Portable hand vacuum cleaner Set of dishes Miscellaneous household items ,;q 1 9 ~ldi / CjL'l.~c~j,-,; . .~ e. ,{l'- Beverly J. Ireato~ 509 Withers Ct. Ocoee. FL 34761 15 IIVI'" lit I' "1 "li<}~}1\ -~rJJ"" COMMONWULHt Of PlNNSYLVANIA INHUIfANC[ fAX Il[IURN AUIOlNf OlClOlNI SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSESj . _ _ PI.al._P~lnla~ TV:I'en FILE NUMBER ESTATE OF ITEM NUMBER A. 1. B. 1. 2. 3. 4. C. 1. 2. 3. 4. S. 6. 7. 8. 9. KATHLEEN ESTEL NEAIUlOOF 21-96-619 --L------r--- I AMOUNT DESCRIPTION Funeral Expon",", i Admlnlstratlvo Calli' I Personal Representative Commissions Social Securily Number of Personal Repre.entative: Vear Commi..ion. paid 170 - 12 - 0777 11,198.81 AUorney Fee. 11,198.81 Family Exemplion claimanl Addre.. of Claimanl al decedenl'. dealh Slree' Addre.. 0.00 Relation.hip City Slole Zip Code Probale Fee. 287.00 Mllcollan,oul ExpenlOl' Checks cleared after death 107.98 Cumberland Law Journal, advertising Letters 60.00 Carlisle Hospital, account 59.80 Patient Accounting Services, account 4.93 United of PA, telephone 9.15 Forfeiture of interest on Farmers Trust Co. checking account 29.52 The Sentinel, advertising Letters 62.09 Reserve to file Account 11 0.00 6.00 23,134.09 Notary Public fee TOTAL (AI.o enter on line 9. Recopilulalion) s (II marl Ipace II needed, In,orl addillanallheeh 01 lama .1...) ~. .-. ... 'I~IIU D 1....1 146847 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT O' REVENUE OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX . D NO. AA RECEIVED FROM: & ACN ASSESSMENT r:t CONTROL ~ NUMBER AMOUNT ROBERT M FREY ESQUIRE lvl 'iI"'''',l/";J.UU 5 S HANOVER STREET CARLl SLE, I'A 170 I 3 ~ 'OtD tUff \ i I I I I ESTATE INfORMATION, ~ fiLE NUMBER U 21-1996-0619 ~ NAME Of DECEDENT (LAST) iW NEARHOOF KA1'HLEEN II DATE Of PAYMENT m POSTMARK DATE COUNTY SSN 177-32-8881 (fiRST) (Mil ESTEL CUMBERLAND DATE Of DEATH REGISTER OF WILLS (I ( ,. ". -( RECEIVED BY ) ,:: I I '-. ~'I". ,) oJ /,1.1 I SIQNA U, I ('-t- . I ,. iI" MARY C. LEI.lIS I YI:d ,)(!{ ... REGISTER OF WILLS $44,175.00 DO m TOTAL AMOUNT PAID REMARKS MARCELLA E PAGE C/O ROBERT M FREY ESQ CHECKtl 106 SEAL _._..._ n__ _~_ ._ _ ___ _._ __ ____ ____4 ... - .----. ---. -- --- -- .._-~. ------ ---~ ---- ---, ~..........- , -::. ~- _n' --.---...Jld.~ _-.- , '1:' /<)-//.1' -/3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAKES INIIEAl1ANC( fAX DIViSION DEP'. zaOfloDl tlARAISlURG, PA llia-Dba1 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FREV & TILEV 5 S HANOVER ST CARll SLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTV ACN PA 17013 ('.. 02-17-97 NEARHOOF 07-21-96 21 96-0619 CUMBERLAND 101 Allou"t RenHt.d i* IIt.;"'IIIII lll.tu KATHLEEN E MAKE CHECK PAVABLE AND REMIT PAVMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR VOUR RECORDS ~ iii'j:is4i"EX-"FP--iI2=9&Y"NOTIcE--OF-YNHEiiiTANCE"i'AX-APPRAisEHENT-;-m.-OwANcE-oli----m---------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NEARHOOF KATHLEEN E FILE NO. 21 96-0619 ACN 101 DATE 02-17-97 TAX RETURN WAS: I I ACCEPTED AS FILED I Xl CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL AND SUPPLEMENTAL 1. R..l Est.t. ISch.dul. Al III 2. Stocks and Bondi (Schedule 8) (2) 3. Closely Hdd stock/PartnershIp Int.ra.t (Schedule CJ 131 4. "arlo.gas/Not.. Receivable (Schedul. DJ (4) S. Cash/Sank Deposits/Hlsc. Parsonal Property (Schedule EJ (5) 6. Jointly Owned Property (Schedule fJ (6) 7. Transfar. (Schedule G) 171__. 8. Total Auats APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Fun.ral Expanse./Adn. COlts/Hlse. Expansa. (Schedule HI 10. Debts/Hortgag. Liabiliti.s/Llans CSchedule I) 11. Total Deductions 12. Het Value of Tax Return 13. Charitable/Govern.ental a.quests ISch.dul. J) 14. H.t Value of Estat. Subj.ct to Tax 191 1101 NOTE: RECEIPT NUMBER AA146847 DISCOUNT 1'1 INTEREST I-I 1,93B.78 RETURN NO. 01 .00 HOTE: To in sur. prop.r .00 cr.dit to your account, .00 subnit tha uppar portion .00 of this forM with your 248 ,720.76 h. p.yunt. .00 78,035.00 181 23,134.09 .00 IllI _ llZI 1131 _ 1141 .00 X .00= .00 X .06= 258,504.34 X .15= 1181 AMDUNT PAID 44,175.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 reflect figures that include the total of abh returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Lin. 14 at Spousal r.t. IIS) 16. Anount of Lin. 14 taxable at Lin..l/Class A r.te (16) 17. Anount of Lin. 14 taxab1. at Collat.,.al/Clals a ,.at. (17) 18. PrIncIpal Tax Du. TAX CREDITS: PAYMENT DATE 10-16-96 326,755.76 ~3. 134 09 303.621.67 45,117.33 258,504.34 will .00 .00 38,775.65 38,775.65 46,113.78 7,338.13CR .00 7,33B.13CR . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN tl, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRIo YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I I RESERVATIONI Estat.. of dlCldant. dying on or b.fore Oac..blr 12, 1911 .. If any future Int.rl.t In thl I.tat. I, tran,farrad In pD.....lon or .nJoy..nt to Cia.. B Icoll.tarall bln.flclerl.. of thl dlcld.nt .,tar thl Ixplratlon of any a.tat. for Ilf. or for y.ar., tha Co..onN..lth haraby exprassly r..arv.. tha right to apprals. and ...... tran,far Inharltanc. T.... at the lawful tl... B (coUahralJ rat. on any luch future Intera.t. PlJRPOSE OF NOTICE I PAYft[UTI REFUND (UI: OBJECTIONS: ADHIN ISTRATlVE CORRECTIONSr DISCOUNTI PENAl TVI INtEREST: To fulfill the requlra..nt. of S.ctlon 2140 of thl Inheritance and E.tat. Tax Act, Act ZZ of 1991. 72 P.S. Section 21"0. Detach the top portion of this Notlcl and ,ubalt with your pay..nt to thl Ragl.ter of Will. printed on th. r.v.r.. .Id.. uHlk. ch.ck or .on.y ordlr paYllbl. tal REGISTER OF MILLS. AGENT All payaent. r.c.lved shall flr.t b. applied to any Int.r..t which 'IlY b. due with any r..alndlr appll.d to the taM. A r.fund of a tlX cr.dlt, which wa. not r.qu..t.d on tn. rax R.turn, .fty b. r.que.t.d by co.pl.tlng an "Application for R.fund of Plnn.ylvanla Inh.rltllnce and E.tat. Tax" (REV.1313). Application. ar. av.ll.bl. at the O'flc. of the R.gl.t.r 0' Will., any 0' the ZJ R.v.nue DI.trlct Of,lc.., or by c.lllng the sp.cl.1 Z~.hour .n.w.rlng ..rvlc. nuabers for for.. ord.rlngl In Pann.ylvanla 1.800.36Z-Z0~0, out.ld. Plnn.ylvanla and within 10c.1 Harrisburg .r.a (717) 787.8094, TOO' (717) 77Z.2252 CH.arlng I.palr.d Only). Any party In Int.r..t not satl.fl.d with the appr.ls...nt, allowanc. or dl..llowanca of d.ductlon., or a.s..s.ant of ta. ClnclUdlng discount or Inter..t) a. shown on this Notlc. .u.t obJ.ct within .Ixty (60) day. of r.c.lpt of this Notice by; -.wrltt.n prot..t to the PA Oap.rt.ant of R.vanuI, Board of Appaals, Dopt. 281021, H.rrl.burg, PA ...Iactlon to hav. the .att.r dat.r.in.d .t audit of the account of the por.on.1 rapr..ant.tlv., -.app.al to the Orphan.' Court. 17128.1021, OR OR factual .rrors di.cov.r.d on thl. .....s..nt .hould b. addr....d In writing tal PA D.part..nt 0' Ravlnul, Bureau of Individual Tex.., ATTN: Po.t h......nt R.vl... Unit, D.pt. 280601, Ilarrhburg, PA 17128.0601 Phon, 17111 787.6505. Sal pag. 5 0' the bookl.t "Instruction. for Inharltanc. Tax R.turn 'or a R..ld.nt D.c.d.nt" (REY-1501) for .n .xplanatlon of ad.lnlstratlv.ly corr.ctllbla arror.. I' any t.x due I. paid within thr.. (3) calendllr .onths .,t.r the d.c.dent's daath, a flv. perc.nt (5X) dl.count 0' the taM p.ld I. allo"ld. Th. 15X t.x a,nl.ty non.partlclpatlon p.nalty Is COlput.d on th. total of the taM and Inter..t ....s..d, and not p.ld be'or. J.nuary 18, 1996. the first day aft.r the .nd 0' th. tax aln..ty periOd. Thl. non-participation p.nalty I. app.alabl. In the .a.. I.nn.r and In th. the sa.. tl.. periOd a. you would Ipp.al the ta. and Int.re.t that h" b..n .......d .. Indlcat.d on this notice. Inter..t I. chargld blglnnlng with first day 0' d.llnqu.ncy, or nln. (91 .onth. and ani II) day 'roe the data of daeth, to the dlta of plly..nt. Taxa. which baca.. dellnqulnt b.for. January 1, 198Z b..r Int.re.t at tn. r.t. 0' sl. (6X) p.rcant p.r annul calculat.d .t a dally r.t. of .000164. All t.... which b.e... d.llnqu.nt on end .,t.r January I, 1982 will b..r Intlr.st at a r.t. which will vary fro. c.l.nd.r yaar to calendar v.ar with that r.t. announc.d by the PA DIPart..nt 0' R.v.nue. Th. IIPpllcabl. Int.r..t ral.. for 1982 through 1997 ar.: '!!!! Inler..t Rill. O.lly Intarnt fllctor ~ Inter..t Rllt. Dally Inter..t rllctor 1982 ZOX .000548 1981 .X .000247 1983 16X .000438 1988'1991 Iii: .000301 1984 11:1: .000301 1992 'X .000247 1985 13:1: .000356 1993-1994 ]X .000192 1986 10:1: .00027. 199~-1991 ., .000247 --Inter..t Is c.lculaled II 'allow.: INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Notle. Is.u.d aft.r th. t.x b.co... d.llnquent will rlfl.ct an Int.r.st c.lculatlon to fl,t..n CIS) days blyond th. date 0' th. ........nt. If p'YI.nt Is .adl aft.r Ihl Int.rest co.putatlon date shown on th. Hotlc., additional Int.r..t aust b. calculal.d. (")(") ~ :0 c:- :Om ..,q> c. n :., .~ a ~.. .. 3 r 'Tl ". CD , .. N ,>r- VI . , , ,. :c.. ~.(' --. -~ fij g, -,j l0.- W p;':" N , . I " I } I \ - / ::; j" v RCV.ISOO IX. l1.q" z o ;: .. .. => "- :Ii o u '" ~ 'OA OATIS 0' OIATH A"IA 12/31/91 CHICIl HIAr .. A SPOUSAL . POVIA" CArOIT IS CLAIMIO I ) i1LI-NUi;iilil------. .. - .---- .--- 21-96-619 cCl.UNlY CODE DI((OIUI'~ (0I0~'11 ft AOOIIU 770 South Hanover Street OAI,OIiiii,,-- Carlisle, I'A 17013 Dec. 22, 1912 c~" umber1and SOCIAl !lIeuI", NUMIU AMOUNT IIIlCllv[O (SIl INSIIU"ION51 '* .. 15 fil III o COMMONWUlHt 01 PfNNSYLVANIA OtPARTMfNT Of A(V(NU[ Of" 110601 HAR'l:ISIU~G. P... 17118.0601 O(C(O(,..,I'S "'AM( IIASI, fIRSI. AND MIOOl( lNlllAl1 NEAHHOOF, KATHLEEN ESTEL INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) o .to. Future Inlerell Compromise (for do'.. 0' d.olh ok.. 12.12.821 o 7. Decedent Maintained 0 living TrUll (Anech copy of Trult) .,r~X:INF.ORMATION SHOU _ r DIREcn:D TO." CO""HU MAIliNG ADOIIUS 5 South Hanover Street Carlisle, PA 17013 SOCIAt uCuI.r, NUMIU OAIl Of OlAW YEAR NUMBER 177-32-8881 I" ""1"11,'111 lUIVI'I',NG VOUII-' N"'w, IlJlSt. "." .NO ..tDOl.IINII'AII w .. lieS'" u"''' w,,-u :coo u"'''' ~'" o 1. Original Return o .t, limited EIIol. o 6. Deced.nt Died T I1tote (Allach copy 0' WillI 'AL...7CORRES~NDENCrAND CONFIDE N""', Frey and Tiley IfU'HONf NUMIU 0;; 2. Supplemental Relurn 03. 05. Remainder Relurn ('or do'e. 0' deolh prior 10 12.13.821 Federal Estot. Ta. Return Required . .. :315 "'0 "'z 8~ 243-5838 - 8. T 0101 Numb.r a. Soft Deposit Bo... ....i., '.'-"r:.;," ":-~ '.' ,.!': : . .~ .i .': z o ;: =s => .. ii: .. u ... '" I. R.ol Eliot. (Sch.dule A) (II 2. S'ock. ond Bond. (Sch.dule B) ( 2) 3. Clollly H.ld S'ock/Partnership In'ere.' (Sch.dul. CJ (31 4. Mortgage. and Notes Receivable (Schedule D) (4 ) 5. Cosh. Bonk Oepolits & Miscellaneous Penonol Property ( 5 ) (Schedule E) 6. Jo;n"y Own.d Prop.rty (Sch.dule fl (6) 7. Tron.'e.. (Sch.dul. G) (Schedul. l) (71 8. TOlol Gran Anets (total lines 1.7) 9. Funeral e.penlls. Administrative Costs, Milcelloneous '91 Expenses (Schedule H) 10. Debts, Mortgage liabilities, Liens (Schedule I) (10) 11. TOlol Deductions (tolollines 9 & 10) 12. Net Volue of estale (line 8 minus line '1) 13. Charitable and Governmental Bequests (Schedule J) 14. Net Value Subject fa To. (Line 12 minus line 13) 15. Spousal Transfe,. (for dales of dealh after 6.30.94) See Instructions for Applicable Percenlage on Rever.. (151 Side. (Include volues from Schedule k or Schedule M.) 16. Amount of line 14 taxable at 6% role (16) (Include values 'rom Schedule K or Schedule M.) 17. Amounl of Line 14 lo.able at 15% role (171 (Include values 'rom Schedule K or Schedule M.) 18. Principal 10. due (Add to. from lines 15. 16 and 17.) 19. Credill Spousal Poverty Credil Prior Payments + ~103.54 (B) 4,103.54 + (II) (12) (13) (14) >C,_= . .06 = 4,103.54 . .15 = 615.53 Discoun' Inlerell (18) ----QJJiA.L_ ---- (lql (201 20. If line 19 is grealer than line 18, enler 'he difference on line 20. This is ,he OVERPAYMENT. a 0 ....:T:r.I!'IIII'u..I.....I'....'..'I.I.IoJ.tlhh... .illT1":"r.lr.'I.....I.I......'<I. !1!.I....IlIi1il 21. If line 18 is grea'er than line 19. enler the difference on line 21. This i1 the TAX DUE. A. En'er the inte,es' on Ihe balance due on Line 21A. B. Enter the Iota I of line 21 and 21 A on line 218. This i1 the BALANCE DUE. Malee Checle Payable to: Regll'er of Willi, Agent '. ~ BE SURr TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ~ Under p.noltie. of perjury. I d.clore Iho' I ha.. e.omined ,hi. rtlurn. includ;ng occomponying "h.dul.. ond .'o'em.n... ond '0 ,he be" 0' my ~nowl.dg. ond beli.,. i' i.'rue. corre" and comple'.. , d.clore Ihol 01/ reol e"o'. ho. b.en ,epooled a"ru. mor~el '01". D.clora'ion of preporer o'her Ihon 'h. p...onol repre.enloli.. i. balld on 011 informalion of which preporer h01 any knowledge. ~AJU" or ""ON "''''''SO'', 'P' ''''NO "'U'N ADO'", OA" /',b'i (., /" L.: 'r ,- 770 S. Hanover St., Carlisle, PA 17013 _July 3d L~ ~'ON"U" 0' ""A". 01"" '"AN ~l""'NIA"', ADO'", --- ____ OA" -4'~_.:Q~ 2~_____5_ So' JI-II!1.o.v_eL~J!J.J~.arlisl.e,J~J\..J7_013._ _ _ ___ ___ __July ')cJ ,.l.l!1!.7_ (21) (2IA) (2IB) 615.53 -----------T5-:3r-. ----.--lf30-;~ . , l.- Ll: f'_ .. :J ;"... ~'-' PAVpt(HfJ a_tach thl top portion 0' thl, NotJcl and lubalt with your pay..nt '.de payabl. to thl na.. and addr... prlntad on the r.var.. ,Ida. If RESIDENT D[CEDEHT aaka chack or aonay order payable to: REGISTER OF WILLS, AGENT. If HON-RESIDENT DECEDENT .aka chack or aOnly order payable tOI COHHONWEAl TH OF PENNSYLVANIA. REfUND (CR), , r.fund of . t.. credit, which wa. not raqua.tad on the ra. Rlturn, '.y b, raqua.tad by coaplatlng en -Application for R,fund of Penn,vlvanla Inh.rltanca and E,t,t. ra.- (REY-ISI)), AppllcatJon. at. avallabl, at the OffICI of the Rlgl.tar of Willi, any of the ZS Rlvanu. Dlltrlct O'flc.. or fro. thl Dlpartaent', Z4-hour anlwarlna ..rvlel nuabar. for for.. ordering: In Pennsylvania 1-8DO-S6Z-ZD5D, out.ld. P~'Ylvanla and within 10cIl Harrl.burg ar.a (111) 787'8094, TOO' (7171 772-2252 (fl.erlng r.palr.d only). REPLV Tal au..tlons r.g.rdlng .rrorl contaln.d on thl. not Ie. .hould b. .ddr....d to: PA D.part..nt of R.v.nu., 8ur.au af Individual hll", AnN: Pa.t An.....nt RI..,II.. Unit, Dopt. 280601, lIarrhburg, PA 11128-0601, phan. (111) 181'6505. DrSCOUHT: If any tIll dul Is paid within thrl' (!l callndar lonths .ft.r the dlc.dlnt'. d.ath, a fl..,. plrcent (5~) dl.count af the tall plld I. allow.d. PENAL TV I Th. 15~ te. aena.ty nan'partlclpatlon plnalty I. ca.put.d on thl tatal af the tall and Intlr..t a..o...d, and not paid blfor. January 18, 1996, the flr.t day .ft.r the end af the tall lana.ty periOd. INTEREST I Intere.t Is chargad big Inning with flr.t dey af dollnquancy, ar nine (91 .onth. and one (11 day froe the data af daath, to thl data of pIY'ant. Talll' which b.cI'o dollnquont b.for. January I, 1982 ba.r Int.r..t at the rat. af .111 (6~) p.rclnt p.r annu. calculat.d at a dally rat. of .000164. All tall" which beca.. d.llnquont on .nd aft.r January I, 1982 will b.ar Int.r..t .t a r.t. which will vary fro. calendar v..r to cal.ndar v.ar wllh that rat. announc.d by the PA Dlperl..nt of RI..,.nul. Thl appllcabla Inllrl.1 r.ll, for 1982 through 1997 ara: V.ar Intlr..t Rat. Dally Int.r..t f.ctor Vur Inllrllt Rat. Dally Int.r..t r.ctor 19112 20~ .000548 1987 .~ .000241 1985 16~ .000418 1988-1991 II~ .000301 1984 II~ .oonol 199Z .~ .000241 19115 Il~ .000356 1993-1994 n .00019Z 1986 lOX .000Z74 1995'1991 .~ .0002101 ulnternt It calcul.t.d II followl: INTEREST . BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR ~~Any Notlc. I..u.d .fl.r the ta. b.co... d.llnquant will r.flact an Int.ra.t calculation to flft.'n (151 day. b.yond Ihl date of Iha ........nt. If pay.anl I. .ad. aft.r Ihl Int.r..t co.putatlon d.t. .hown on Ihl Hotlc., additional Int.r..t lU.t b. calculal.d. /5:: //1 '-/7' BUREAU Of INDIVIDUAL TAKES IHllEAUANct flJ( DIVISION DlP'. :10601 llAARISlURO, Pi 17Ue-0601 COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE *' l___ NOTICE Of INHERITANCE TAK APPRAISEHENT, ALLOWANCE DR DISALLOWANCE Of DEDUCTIONS AND ASSESSHENT Of TAK '!f.U"" iI. 111..11 FREV & TILEV 5 S HANOVER ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTV ACN 10-13-97 NEARIlOOF 07-21-96 21 96-0619 CUMBERLAND 101 KATIlLEEN E Allou"t Re..H tld PA 17013 MAKE CHECK PAVABLE AND REMIT PAVMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR VOUR RECORDS ~ rtE'v:Ei4i-EX-"FP-r03:imnHoYicEnoF-YNHEii'ifAiiCE-TAiriiPPiiAiSEHEHT-;-"i..rowAiicE-oli-nn------------ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NEAR HOOF KATHLEEN E FILE NO. 21 96-0619 ACN 101 DATE 10-13-97 TAK RETURN WAS' I X I ACCEPTED AS fILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. R.al Eatata ISch.duLa Al III 2. Stack. and Bonds (Schedule 8) (2) 3. CloSlly Hald stock/Partnership Inter..t (Schedule C) (3) 4. "arta.gas/Not.. Receivable (Schedule DJ (4) S. Ca&h/Bank Deposits/Hllc. Parlonal Property (Schedule E) (5) 6. Jointly Dwnad Praparty ISchadul. fl 161 7. Tranlfers (Schedule C) (7) 8. Tot.l As.at, I CHANGED NO. 02 NOTE: To insure proper credit to your account, lub.it the upper portion of this forn with your tax pay..."t. .00 .00 .00 .00 4.103.54 .00 .00 181 4,103.54 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funaral Expanse./Ad... Costs/Misc. Expenses (Schedule H) (9) ID. Dabta/Hortgega llabllltl.a/llenl ISchedul. II I1DI 11. Total Deduction. 12. Net Value of Tax Retu~n 13. Cha~itable/Gove~na.ntal Beque.t. (Schedule J) 14. Nat Value of Eatat. Subjact to Tax .00 .00 Illl llZI 1131 1141 no 4.103.54 .00 262.607.88 will If an assessment was issued previously, lines 14, IS and/or 16, 17 and 18 reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. A.aunt of Llna 14 at Spaul.I rata 1151 16. A_aunt of Line 14 taxable at Lineal/C1a.. A ~ate (16) 17. Amount of Line 14 taxable at Co11ateral/C1a.. Brat. (17) 18. Principal Tax Due NOTE: .00 K .00. .00 K .06. 262.607.88 X.15. 1181 .00 .00 39,391. 18 39,391.18 TAX CREDITS: PAYHEHT DATE 10-16-96 02-19-97 07-30-97 DISCOUNT It I INTEREST/PEN PAID I-I 1,969.56 .00 14.44- AHOUNT PAID 44.175.00 7.33B.13- 630.88 RECEIPT NUHBER AA146847 REFUND AA211588 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 39,422.87 31.69CR .00 31. 69CR . If PAID AfTER DATE INDICATED. SEE REVERSE fOR CALCULATION Of ADDITIONAL INTEREST. If TOTAL DUE IS LESS THAN fl. NO PAYHEHT IS REQUIRED. If TOTAL DUE IS REflECTED AS A "CREDIT" ICRI, YOU HAY 8E DUE A REfUND. SEE REVERSE SIDE Of THIS fDRH fOR INSTRUCTIONS. I RESERVATION I E.tat.. of d.cldant. dying on o~ b.for. O.c.ab.r 12, 1982 -- If any future Intar..t In the ..tet. I. tren.f.rr.d In po.....lon o~ enJoy..nt to Cl... 1 (coll.t.r.l) banaftclarla. of tha dacad.nt aft.r tha a.plr.tlon of any a.tata for Ilf. o~ for y.ar., the Coa.onw.alth hlraby a.pra..lr r..arva. the right to appral.. and ...... tran.far Inharltanca TaMa. at the lawful Cia.. 1 (collataral) rat. on any such futura Int.r..t. PURPOSE OF NOTICE: To fulfill tha raqulr.aant. of Sactlon 2140 of the Inh.rltanc. and E.tata Ta. Act, Act 21 of 1995. (72 P.S. S.ctlon 91UL PAYMENT I Datach tha top portion of thl. Notlca and .ub.lt with your payeant to tha Ragl.tar of Will. printed on the r.v.r.. .Id.. ..Hak. chick or laney order payabl. tal REGISTER OF MILLS, ACENT REFUND (CA)1 A rafund of . ta. cr.dlt, which wa. not raqua.t~ on the TaM R.turn, .ay b. r.qu..t.d by co.pl.tlng an "Application for Rafund of P'M.yivanla Inh.rltancl and Eltata TaM" (REV-UU). Applications ara av.lI.bl. at thlOfflce of tha R.gl.tar of Will., any of the 23 R.v.nua District Offlc.., or by calling thl ,plcl.1 Z4~hour an.w.rlng .arvlce nulbar. (or for.. ordarlngl In Penn.ylvanl. 1-100-362-2050, out.ld. Pann.ylvanla and within local Harrl.burg araa (717) 787-8094, TDD' (717) 772-2252 (H.arlng I.palr.d Only). OBJECTIONS I Any party In Intara.t not .atl.fl.d with the appr.I....nt, .llowanca or dl.allowanca of d.ductlon., or .......ent of taM (Including dl.count or Intlra.t) a. .hown on thl. Notlc. au.t object within .IMty (60) day. of racalpt of this Notlcl by: --wrlttan protut to the PA C.part..nt of Rlvenue, Board of App.als, D.pt. Z810ZI, Harrhburg, PA 17IZ8-IOZl, OR --.l.ctlon to have the .attar d.t.r.lnld .t audit of tha account of tha par.onal r.pr..ent.tlva, OR --appaal to the Orphan.. Court. ADHIN ISTRATlVE CORR[CTlONS: Factual arrors dl.cov.r.d on thl. a.....aent .hould ba addra..ed In writing tal PA Depart..nt of Ravanu., Bureau of Individual TaMI', ATTN: Po.t A.....lent Rlvlaw unit, napt. Z80601, Harrl.burg, PA 171Z8-0601 Phon. (717) 787-6505. S.. paga S of tha booklat "In.tructlon. for Inh.rltanc. Ta. R.turn for a RI.ld.nt D.cad.nt" (REV-ISOI) for an .MPlanatlon of adalnl.tratlvaly corr.ctabl. .rro~.. DISCOUNT I If any ta. due II paid within thr.. (3) calandar aonth. aftar the d.c.d.nt.. dlath, a flv. parc.nt (SXJ dl.count of the tax paid I. allow.d. PENALTY: The 15X ta. .~..ty non-p.rtlclp.tlon panalty I. coaputad on the total of thl ta. end Int.r..t .......d, end not p.ld before January 18, 1996, the flr.t day aft.r the .nd of the t.. aan..ty p.rlod. Thl. non-participation p.nalty I, app.alabl. In the .... .ann.r and In the the .... tl.. p.rlod a. you would app.al the taM and Int.rl.t that ha. b..n .......d a. Indlc.tad on thl, notlc.. INTEREST I Int.r..t I, charg.d b.glnnlng with flr.t day of d.llnquency, or nine (9' .unth. and on. (1) day fro. the data of death, to thl data of pay..nt. Tax.. which bee... d.llnquent b.for. January 1, 198Z b.ar Int.r..t at the rat. of .IM (6~) p.rcant par annul calcul.t.d .t a dally rata of .000164. All tax.. which b.caa. d.llnquent on and .ftlr January 1, 198Z will b.ar Int.r..t at a r.ta which will vary fru. calendar yaar to cal.ndar y.ar with that r.t. announc.d by the PA n.part..nt of R.vlnue. Th. appllcabl. Int.r.lt rate. for 1982 through 1997 ar.t !!!! Int.ra.t Rata nal1y Int.rut Fllctor ~ Int.rut R.t. Dally Int.rut Factor 1982 ZO~ .000548 1987 OX .000247 1983 16X .000438 1988-1991 IlX .000501 1984- IlX .000301 1992 OX .000247 1985 UX .000556 1993"1994 7X .000192 1986 laX .000274 1995-1997 9X .00020 --Int.ra.t I. calculat.d a. fol1owlI INTEREST = BALANCE OF TAX UNPAID X NWKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notlc. I..ued .ft.r the t.x b.co... d.llnquent will raflact an Inter..t calculation to flft..n (15) day. beyond the data of the .......ant. If pay..nt II aad. aftar the Intarut co.putaUon data .hown on the Hotlce, additional Intarut lU.t b. calculated.