HomeMy WebLinkAbout96-00658
PETITION ,,'OR PRonATE and GRANT 01<' l.ETTERS
d-./- [I ~ -in 51
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To:
Estalr of _ElUTIU':---JiI';I,SON
aim klloWII as
Reghter uf Wills for the
D"t'eas,'t!. Cuuntyof CUlIllll'rland in Ihe
Social S"t"lfiIY No. 172-01-2)) I Commonweallh of Pennsylvania
The pelilion of Ihe undersigned re'peclfully repre'enls that:
Your peliliouer(,t), who islJr): IS year, uf age or older ,mthe e.\CcutnI:--
in Ihe lasl will of thc above decedel1l, dated ~~!.r
and eodicil(s) dated AU!\UHt 8, 199?_
named
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(\lalC' felt\'anl ~ir'IlIO\lan~I.'\. !::.ll. rc:nundallOI1, dtalh of (\t\:ulor. (Ie.)
Decedent '''IS domicikd at death in _-ClImb.lU:.l.aud County, Pennsylvania, with
h iH . last family or principal residence al Chorch uf God Home 801 N Hanover Street
CarlisI", \'"nna :lorD of Carl1Hle
Iii..' ..lrI't.t. 1IIJI1\11l'f. '1'",(1. Hr Bllrn,J
Deeedent.llll'n 84 yea:', of a~e, died AuguHt II.. ,1996
at Cumberland County .
Except as follows, decedent did nOlmarry. was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was notlhe victim of a ~i"ing and was never adjudicated
incompetem:
Decedenl al dealh owned properlY ";th eSlimated values as follows:
!If domiciled in Pa.) All personal properlY
(If not domiciled in Pa.) Personal properlY in Pennsylvania
(If not domiciled in Pa.) Personal properlY in Coumy
Value of real est ale in Pennsylvania
situated as follows:
$1.100.000.00
$
$
S N/A
WHEREFORE, petitioner!s) respectfully requesl(s) Ihe probate of the last will and codieil!s)
presented herewith and the granl of letters TeHtamentary
(tc\tamcnI3r)': 3dminim~ltion c.I.a.; administration d.b.n.c.t.a.)
theron.
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Dauphi~}. osH Ba~k t:l. :~7t Company
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Senior Vice-President - Trust fficer
P.O. Ilox 190
Carlisle PA 17013
Attn: financial ~erV1CCR
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } as
COUNTY 010' Ctlmoer1iHl;!,
/:i;,'j-.{
The petitioner(s) above-name1 ,wcarts) or affirm(s) thai the statements in the foregoing petition arc
Irue and correct to the be~l of the knc.wledge and belief of petilioner!s) and that as personal represen-
lative!s) of the above deccder.1 p~ti\io.,cr(s) will well and Iruly administer the estate according to law.
Sworn to or affirllll:.d and ~ub';:ribed { pauphi~eposit.,-!!,-1nJY.;I1)~,Trust Cotp,l'any
before me this LU ~L\)' of ; Pftr..~..IJ 7J ~t.,.... ~.
^ll<jUSt, . i:9~ Senior Vice-I'renident and !?
1/-1)' (t. l . ~{l' ..,' .', ..... I...... t'... I I Trust Officer ~
Maxy C. '_ewis Rt!RIJ(f.." ! :E:
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No. 21-96-658
EslDle of
FIlIl'? C. NELSON
, Deceased
DECREE OF PROBATE AND GRANT OF tElTERS
AND NOW AUClUst 22, 19~, In consideration or the pelilion on
Ihe reverse side hereof, sot is factory proof having been presented before me,
IT IS DECREED Ihatlhe InslrUmenl(S) dated .1111 y Q. I QQ? and AIIQUst B. 1992
described therein be admitted 10 probale and filed of record lIS the last will of
Fritz C. Nelson
and Lellers Testamentarv
lire hereby granted 10 Dauphin Deposit Bank and Trust Compauy
FEES
P b L E S 865.00
ro ate, ellers, te..........
Shorl CertifiealeS! 3) .. . .. . . '" S 9.00
Renunciation................ S
Codicil (2) S 10.50
X-Pages (13) 45 00
JCP TOTAL _ S .
Flied .... August .22.1996........ .~:??
$934.50
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OOSWEl.:L, SNmER TlNINER & PICXX>LI\
Lam Snvder.EAtn'\re
A lTORNEY (Sup. Ct. 1.0. No.)
315 ~ Froot Street
Harrisburq. PA 17108-o74~
ADDRESS
(717) 236-9377
PHONE
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Called Dauphin Deposit Bank and Trust Canpan~.Sr. Vi.ce-President_Trust Officer
on 8-23-96.
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COMMONWEALTH OF PENNSYlVANIA' OEPARTMENT OF HEALTH' VITAL RECOROS
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LAST WILL AND TESTAMENT
OF
FRITZ C. NELSON
I, FRITZ C. NELSON, of the Borough of camp Hill, county of
Cumberland and Commonwealth of Pennsylvania, being of sound and
disposing mind and memory, and not acting under undue influence
of any person whomsoever, do make, publish and declare this
instrument to be my Last Will and Testament, in manner and form
following:
PRIOR WILLS
FIRST:
testamentary
made by me.
I hereby expressly revoke all Wills, Codicils and
writings of whatsoever kind and nature heretofore
DEBTS AND EXPENSES
SECOND: I hereby direct my Executor, hereinafter named, to
pay all my just debts, expenses of administration and funeral
expenses out of my estate as soon as is practicable after my
decease.
TAXES
THIRD: I direct that all estate, inheritance, transfer,
legacy or succession taxes, or death duties, which may be
assessed or imposed of, wheresoever situate, whether or not
passing under this my Last Will and Testament, including the
taxable value of all policies of insurance on my life and all
transfers, powers, rights or interests includible in my estate
for the purpose of such taxes and duties, shall be paid out of my
general estate as an expense of administration, and without
apportionment, and shall not be prorated or charged against any
of the gifts in this Will or against any property not passing
under this Will. In the absolute discretion of my Executor,
hereinafter named, it may pay such taxes immediately or may
postpone the payment of the taxes on future or remainder
interests until the time possession accrues to the beneficiary or
made, shall be added to any
amount then remaining in the
Unified credit Shelter Trust,
established hereinafter, and
distributed under the terms
and provisions of this Will as
though my said wife
predeceased me.
(b) unified credit Shelter Trust -
(i) Any and all assets remaining
after the Marital Deduction Trust
outlined in subparagraph (l)(a) of
Article FOURTH above shall be held in
this, the Unified credit Shelter Trust.
All of the income from said Trust shall
be made available to my wife to be used
as she may wish. The principal of said
Trust shall be held for the benefit of
the beneficiaries as provided in
subparagraph (2) below. However, my
wife shall have the following limited
powers to invade the principal.
specifically, she may invade the Trust
principal for her maintenance,
education, support and health care.
(2) predeceased spouse.
Should my wife predecease me, or not survive
me by thirty (30) days, or survive me and
subsequently die, then and in that event, my
estate shall be distributed, IN TRUST, as set
forth below:
(a) This Trust shall be known as the FRITZ
C. and BELLE F. NELSON Endowment Fund.
(b) The following shall receive life estate
income interests:
(i) To my brother, Floyd Nelson,
of Kane, pennsylvania, monthly income of
two hundred-fifty dollars or an amount
-4-
every agreement with respect to the property included in any
trust created in this Will, which they could if they were the
absolute owners thereof, without being limited in any way by the
specific grants of power hereinafter made.
(2) To retain for such time as in their judgment may seem
advisable all or any part of my property as assets which at any
time shall constitute a part of the trusts herein provided for,
(3) To sell or exchange, either privately or at public sale
and without prior approval of any court, at such time or times
and at such price or prices, and on such terms and conditions as
the Trustee may consider advisable, all or any part of the trust
property, real, personal or mixed, and to execute, verify,
acknowledge and deliver all deeds, bills of sale, or other
documents which may be necessary or proper in the exercise of
such powers without liability on the purchaser or purchasers to
look to the application of the purchase price.
(4) To manage any real property held by them in such manner
as they may determine, including authority to alter, repair,
maintain or improve such property as hereinafter set forth, to
mortgage such property on such amount, on such conditions and at
such rates of interest as they shall deem advisable; to abandon
such property, to adjust boundaries, to erect or demolish
buildings thereon, to convert for a different use, to dedicate
for public use without compensation, to grant easements and
rights-of-way, to waive payment for property taken by right of
eminent domain and to claim and negotiate for payment for
property, to enter into party-wall contracts, to protect out of
the general funds of the trusts herein created, to insure or
perfect title, and to charge the cost of any action taken with
regard to any such property to principal or income as they may
determine. To make all ordinary repairs, alterations or
improvements against the principal of the trust herein created of
which the property being repaired, altered or improved forms a
part.
(5) To lease any real estate subject to the trust herein
created for such term or terms, and for such rental or rentals
and under such covenants and agreements as may, in the discretion
of the Trustee, be considered for the best interest of the trust
estates. The Trustee shall recognize existing leases, but still
have the power to agree to modification of, or amendment to, the
terms of existing leases or to extensions or renewal thereof.
-8-
The Trustee shall have the authority to acquire by purchase, gift
or otherwise, and to resell, receive, hold, manage and control
real estate and other interest therein, subject to the Trusts,
and do all things necessary or proper in the performance of such
functions.
(6) To invest, and from time to time to reinvest, to
acquire and to retain temporarily or permanently the trust
estates received or held by them in cash or in kind of real or
personal property, foreign or domestic, including by way of
illustration, but not by way of limitation, common or preferred
stocks, investment trusts, mutual funds, common trust funds,
voting trust certificates, bonds, mortgages, debentures, notes,
unsecured obligations, wasting assets, or investments which are
unproductive, overproductive or underproductive as in their
discretion they may deem advisable, and without regard as to the
proportion that any such investment may bear to the total trust
funds or the relation it may bear to the type or character of
other investments in the trust estates, or to the effect such
investments may have upon the diversification of the investments
in the trust estates and they shall not be restricted in their
choice or investments to such investments as are permissible for
fiduciaries under any present or future applicable law, it being
my intention to give my Trustee power to act in such manner as
they will believe to be for the best interest of the trust
created herein. I hereby direct that my Trustee may, in addition
to all the powers of investment herein given, maintain in my
trust estate securities of the corporate fiduciary in any amount
which the said Trustee within their discretion deem proper.
(7) To pay income tax on gains from the sale or other
conversion of capital assets out of the proceeds thereof.
(B) To amortize, accelerate payment of, reduce, extend,
modify, settle or liquidate any lien, encumbrance, mortgage or
other charge against any real estate or other property which may
be subject to these trusts. The Trustee shall specifically keep
and perform all of the covenants, terms and conditions of any
existing mortgage or mortgages upon said real estate, on the part
of the mortgagor required to be kept and performed and shall have
full power and authority, with the consent of the mortgagee or
mortgagees, to refund, replace, extend or otherwise amend the
same, and to anticipate and accelerate any periodical payments
therein required.
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(9) To subscribe for stock allotments and exercise all
rights and privileges pertaining to securities which are
available to the owner thereof.
(10) To receive or make distribution of any trust herein
created, either in money or in kind, or partly in money and
partly in kind. The judgment of the Trustee as to what shall
constitute an equitable distribution or apportionment shall be
binding and conclusive upon the beneficiaries hereof. Nothing
herein contained, however, shall empower the Trustees to make
distribution before the time or times specified herein.
(11)
claim or
trusts.
To pay, collect, compromise, sue for or contest any
other matter, directly or indirectly affecting the
(12) To use income and/or principal to maintain in force any
policies of life insurance which I may own on the life or lives
of other persons or to receive in gift or purchase or maintain
previously existing insurance or annuity contracts for the
benefit of any beneficiary, primary or contingent, if the
Trustees determine that the best interest of my family would be
served by purchasing said contracts or by continuing such
insurance in force, and to exercise all the powers given to the
owner of such policies.
(13) To employ counsel, auditors, accountants, appraisers,
engineers, and other persons, professional or otherwise, as may
be necessary for the proper administration of the trusts, and to
pay their compensation from trust funds.
(14) To borrow money and security therefore, to execute
bonds and mortgages containing warrants of attorney, to confess
judgment and to pledge personal property.
(15) To incorporate any unincorporated business recei ved
from my estate.
(16) To carryon and conduct any business enterprise in
which I may be engaged at my death.
(17) As to each trust created herein, to exercise all the
powers granted and all the duties imposed herein until such time
after the termination of that trust as the property included in
that trust has been fully distributed, and to do all other acts
-10-
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which in its judgment may be necessary or appropriate for the
proper or advantageous management, investment or disposition of
any property included in any trust created herein.
EXECUTOR POWERS
NINTH: I hereby give unto my Executor, hereinbefore named,
and to my Trustee, hereinbefore named, the fullest power and
authority in all matters or questions pertaining to the
administration of my estate and trust, executing the provisions
of this my Last Will and Testament, including, but not by way of
limitation, the power and authority to determine all doubtful
questions which may arise in the construction of this my Last
Will and Testament, and the trust hereunder; I further hereby
authorize and empower my Executor, pending settlement of my
estate, to sell, convey, mortgage, lease, exchange, encumber or
otherwise dispose of any and all of the property, real, personal
or mixed at any time belonging to my estate, either at public or
private sale, without prior approval of any court, and at such
times and for such price or prices and in any such case upon such
terms as it may deem to be best in its discretion, and I
authorize and empower my said Executor to execute, aCknowledge
and deliver to the purChasers, grantees, mortgagees, vendees,
assignees or other persons, such contracts, deeds, mortgages,
bills of sale, and all other instruments of writing necessary or
proper without obligation upon the latter to see to the proper
application of the proceeds. It shall also have the power to
compromise or otherwise settle or adjust any and all claims,
charges, debts and demands whatsoever against, or in favor of my
estate as fUlly as I could do if living. It shall further be
empowered to carrYon and conduct any business enterprise which I
may be engaged in at my death, to retain any assets, including
stOcks or securities which I may own at the time of my death,
pending settlement of my estate, without regard as to whether or
not such assets or securities are legal investments for fiduciar-
ies, and may make distribution in kind to my Trustee. Pending
settlement of my estate, it shall also have the authority in its
discretion to convert, sell, exchange or dispose of such assets
and securities either for cash or for terms satisfactory to them
and to acquire other assets without limitation to securities or
investments as may be declared legal for investment of trust
funds. It shall further be empowered to borrow money, and to
pledge assets of my estate as security therefor, for the purpose
of paying taxes which may be levied upon or payable by my estate
-11-
in accordance with this Will and in the event that funds in the
hands of my Executor, shall be insufficient to pay such taxes,
and if, in the opinion of my Executor, it appears that conversion
of securities and other assets, real and personal, would then be
made at a sacrifice.
Should my wife, BELLE F. NELSON survive me, my Executor
shall be authorized, in its sole, exclusive and unrestricted
discretion, to determine whether to elect Section 2056(b)(7) of
the Internal Revenue Code of 1986, as amended, or any
corresponding provision of state law, to qualify all or a
specific portion of the trust created in Article FOURTH,
paragraph l(a) of this Will for the federal estate tax marital
deduction and any marital deduction available under law of the
applicable state. I suggest, but do not direct, that in
exercising such discretion, my Executor attempt to minimize or
eliminate the federal and state taxes payable by my estate at the
time of my death. However, my Executor should also consider the
effect of its election upon the taxes payable by my wife's estate
at her death. The decision of my Executor shall be final and
conclusive upon all persons whose interests in my estate are
directly or indirectly affected hereby.
SIMULTANEOUS DEATH
TENTH: Any person, other than my wife, who shall have died
within thirty (30) days of my death, shall be deemed to have
predeceased me. If my wife and I die simultaneously, or under
such circumstances that the order of our deaths cannot be
established by proof, my wife shall be deemed to have survived
me. In any case, if my wife and I have established identical
trusts, such trusts may be merged, combined and administered as
one. Any person (other than myself) who shall have died at the
same time as any then recipient of income or in a common disaster
with such beneficiary, or under such circumstances that it is
difficult or impossible to determine who died first, shall be
deemed to have predeceased such beneficiary.
SPENDTHRIFT PROVISION
ELEVENTH: The rights, titles, benefits, interests and
estates of any beneficiary hereunder, including beneficiaries
under the trusts herein created shall not be subject to the
-12-
ri9h~s or claims of his or her creditors nor subject nor liable
to any process of law or court, and all of the income, principal
or other benefits from or under any trust herein created, shall
be payable, and deliverable only, wholly, exclusively and person-
ally to the designated beneficiaries hereunder at the time the
designated beneficiaries are entitled to take the same under the
terms of this instrument.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this q~ day of JUly, 1992.
~~~
FR C. NELSON
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named
Testator, FRITZ C. NELSON, as and for his Last Will and
Testament, consisting of fourteen (14) pages, in the presence of
us, who at his request, in his presence and in the presence of
each other, all being present at the same time, have hereunto set
our nds as tn es:
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FIRST CODICIL TO
LAST WILL AND TESTAMENT OF
FRITZ C. NELSON
BOSWELL, SNYDER, TINTNER & PICCOLA
COUNSELORS AT LAW
III NOkTIe FROm SnEEr
P.O. !\Ox 741
HARlISBURG. M 17108.0741
.-
r
COMMONWEALTH OF PENNSYLVANIA:
SS:
COUNTY
OF
CUMBERLAND:
We, Fritz C. Nelson, the Testator, , and
, the witnesses, whose names are signed to the
attached foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the Testator signed,
sealed, published, acknowledged, and declared the instrument as
his First Codicil to his Last Will and Testament; and that he
signed willingly and that he executed it as his free and
voluntary act for the purposes therein expressed; and that each
of the witnesses in the joint presence of each other and in the
presence and hearing of the Testator, signed the instrument as
witness to his First Codicil to his Last Will and Testament; and
that to the best of their knowledge the Testator was at the time
eighteen years of age or older, was of sound and disposing mind,
memory and understanding, and was under no constraint or undue
influence.
/,1' ) ;-'," ,
~/;! {. t{\~/ (' ;;I}>-.
FRITZ C. NELSON, Testator
,~q~
~~
Witness
Subscribed, sworn to and acknowledged before me, the
undersigned officer, by FRITZ C. NELSON, Testator, and subscribed
and sworn to before me by Donn L. Snyder and
Mark R. parthemer , witnesses, in the presence of each other,
this 8th day of Auqust , 1992.
L~ rJ.. C O~J'-
Notary u llc
,
rWI"I;,.i: ':;:.!
SARAH L.ifli',; ~:d' ~'1~-'~i PI.Y~
My C'~",'~~:;n i Ir ~'I L'~: i.~. :334
ftarr'~r"rt P~" (;3';'" '1 ':OV11
J
'.
.
~
IN RE: ESTATE OF
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY ,PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 1996'{)()658
FRITZ C. NELSON
i
I
. ,1
.,
~ERTIFICATION OF NOTICE UNDER RULE 5.6(0)
Name of Decedent:
FRITZ C. NELSON
Date of Death: AUGUST 14, 1996
"
Admin No.
1996-00658
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 August 25, 1996:
Name
Address
Dauphin Deposit Bank and Trust Company, Trust
of Fritz C, Nelson Trust
8 West High Street
Carlisle, PA 17013
Notice has now been given to all persons entitled
January 9, 1997
Signature
Name
Address
D N NY.
Post Office Box 741
Harrisburg, PA 17108.{)741
Telephone (717) 236-9377
Counsel for personal representative
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. .'1I 01 10~IUnOOOp. alii 01 UMClU'1 uosmd J0410 Aw"" , ,
.;:1Il11~,:J p,gdun AJtMB 01 UHMU Uf};.JQ SU4 'UO!lnt;!Jls!o 1:-: ..
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d'Jlt't~J':IJUOO JOIUnu:> -HI! m p'l;l,'t'_';JJ{J oq III'^ 'J'll'.. .
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o
Dauphin Deposit Bank
and Trust C6mpa1y
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PRINCIPAL
Receipts: Per Inventory riled
This Account
Page
1. 309,092.06
10,986.13
3
3
1,235.60 4-5
Net Gain (or Loss) on Sales or Other Disposition/Principal
Less Disbursements: Debts of Decedent
runeral Expenses
Administration Expenses
rederal/State Taxes
rees & Commissions
ramily Exemption
Balance before Distributions
Distributions to Beneficiaries
7,422.74
10,055.00
2,176.93
9,656.65
58,227.30
0.00
-------------
1,32I,313.79
6
6
6-7
7
7
87,538.62
--------------------------
1,233,775.17
0.00
Principal Balance on Hand 1,233,775.17 8
-------------
ror Information:
Investments Made 9
Changes in Investment Holdings 9
INCOME
Receipts: Per Prior Account riled
This Account
Net Gain (or Loss) on Sales or Other Disposition/Income
Less Disbursements
Balance Before Distribution
Distributions to Beneficiaries
Income Balance on Hand
ror Information:
Investments Made
Changes in Investment Holdings
0.00
141,939.26 10-15
0.00
-------------
141,939.26
12,309.45 16-17
-------------
129,629.81
0.00
-------------
129,629.81 18
Combined Balance on Hand 1,363,404.98
2
..---.--------
nlSIlOI\:.JEMENTS or I'IHNCIl'flI.
Debts of necedent:
1996-08-21 Emerald Drug Store -
Prescriptions Expense
72!.>. .16
1996-10-01 Chorch of God lJome -
Convalescont flame Expense
6,691.28
-------------
Funeral Expenses:
1996-09-05 Myers-Ilarner Funeral Home Inc.
- Funeral Expense
1,181.00
1996-11-15 Rolling Green Cemetery Co. -
Companion Marker and Memorial
Base
2,B14.00
-------------
Administration Expenses:
1996-08-21 Cumberland County Register of
Wills - Probate Fees
814.00
1996-0B-21 Cumberland County Register of
Wills - Cost of Filing
Additional Pages to Will
60.50
1996-08-21 Doris Sarber - Family Travel
Expense
50.00
1996-08-26 Cumberland Law Joornal - Cost
of Advertising and Proof of
publication
60.00
1996-09-23 The Patriot News Co. - Cost of
Advertisement and Proof of
publication
119.98
1991-01-06 Internal Revenoe Service -
1996 Fiduciary Income Tax
203.00
1991-01-06 PA Department of Revenue -
1996 Fiduciary Income Tax
35.00
1991-05-14 Comber land Coonty Register of
Wills - Cost of Filing PA
Inheritance Tax and Inventory
31. 00
1991-06-11 Bowell, Snyder, Tinter &
Pie cola - postage Expense
1998-01-13 Internal Revenue Service -
1996 Fiduciary Income Tax
6
1,422.14
10,055.00
8.45
63.00
. ...>,.~
....""''''-'-,..:.~.: :..
1998-01-13 FA Dopartmont of Ravonuo -
1996 Fiduciary 1ncomu Tax
1998-06-19 Cumberland County I\egistor of
Wills - Cost of One Short
Certificate
Reserve:
Reserye for Filing Account
Federal and State Taxes:
1997-12-08 Cumberland County Register of
Wills - PA Inheritance Tax
Payment
1998-02-04 Cumberland County Register of
Wills - Balance due on PA
Inheritance Tax
Fees and Commissions:
1997-06-17 Donn L. snyder, Esquire -
1/2 of Attorney's Fee
Reserved to pay:
----------------
Donn L, Snyder, Esquire -
Attorney's Fee $20,000.00
Less Payment 06/17/97 10,000.00
-----------
Dauphin Deposit Bank and Trust
Co. - Execotor's Fee
9.00
3.00
600.00
-------------
9,599.75
56.90
-------------
10,000.00
10,000.00
38,227.30
-------------
Total Disbursements of Principal
7
2,176.93
9,656.65
58,227,30
-------------
87,538.62
-=1:I1llI=__IlI....s=a=a
!'
INFORMATION GCHEDUU:S--PIHNCIPAL
Investments Made:
6.223.~2
1998-12-01 601.878 units ARK Funds PA Ta~
Free Port folio Reinvestment of
Capital Gains Distribotion
Changes in Investment lIoldings:
(985,934,00)
1997-11-03 E~changed 88,363 onits
Municipal Bond Fund for 88,363
shares Marketvest Funds PA
Municipal Bond Fund M59l
985.934.00
1997-11-03 Received 88.363 shares
Marketvest Funds PA Municipal
Bond Fond M591 in Exchange of
88.363 units Municipal 80nd
Fund
1,061,374.30
1998-03-23 Received 106,201.746 shares
ARK PA Tax Free Portfolio in
Exchange of Marketvest Funds
PA Monicipal Bond Fond #591
70.403.13
1998-03-23 Received 7,054,422 shares ARK
Short Term Bond Portfolio in
E~change of 7,054.422 shares
Marketvest Funds Short Term
Bond Fund #592
(1.061.374.30)
1998-03-23 Delivered 106,201,746 shares
Marketvest Funds PA Municipal
Bond Fund #591 in Exchange of
106.201.746 shares ARK PA Tax
Free port folio
(70,403.13)
1998-03-23 Delivered 7,054.422 shares
Marketvest Funds Short Term
Bond Fund #592 in Exchange of
7,054.422 shares ARK Short
Term Bond Portfolio
9
RECf:1 PTS Of' INCOl1f:
Di v id'JIld:!:
1996-09-03 Markctvo:!t Fund:! PA Municipal
Bond Fund # 591
143.99
1996-09-03 Marketve:!t Funds Short T"rm
Bond Fund # 592
169.91
1996-10-01 Marketvest Funds PA 14unicipa1
Bond Fund #591
26'/,08
1996-10-01 Marketvest Funds Short Term
Bond Fund #592
319.28
1996-10-07 Fritz C. Nelson Trust under
Agreement - Dividend on 100
shares TRW Inc.
55.00
1996-10-07 Fritz C. Nelson Trost onder
Agreement - Dividend on 240
shares Atlantic Richfield Co.
330,00
1996-10-07 Fritz C. Nelson Trust under
Agreement - Dividend on 200
shares Mobil Corp,
200.00
1996-10-07 Fritz C. Nelson Trust under
Agreement - Dividend on
Marketvest Funds Inc. Short
Term Bond Fund #592
158.53
1996-10-07 Fritz C. Nelson Trust under
Agreement - Dividend on
Marketvest Fonds PA 110nicipal
Bond Fund #591
119.61
1996-11-01 Marketvest Funds PA Municipal
Bond Fund #591
271. 45
1996-11-01 Marketvest Funds Short Term
Bond Fund #592
329.55
1996-12-02 Marketvest Funds PA l1unicipal
Bond Fond #591
266.49
1996-12-02 Marketvest Funds Short Term
Bond Fund #592
321. 59
1996-12-31 Marketvest Funds PA Monicipa1
Bond Fond #591
38.21
1997-01-02 Marketvest Funds PA Municipal
Bond Fund #591
283.29
10
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1997-01-02 M,ukotvosl. Funds nhort Torm 331.05
Ilond ~'Ilnd '592
1997-02-06 Markolvost f'unds PA Municipal 205.66
Dond Fund 1591
1997-02-06 Markotvost Funds Short Torm 329.86
Dond Fund 1592
1997-03-04 Markotvost Funds PA Municipal 262.22
Dond Fund 1591
1997-03-04 Marketvest Funds Short Term 304.20
Bond Fund 1592
1997-04-02 Marketvest Funds PA Municipal 207.95
Bond Fund 1591
1997-04-02 Marketvest Funds Short Term 336.87
Bond Fund 1592
1997-05-02 Marketvest Funds PA Municipal 278.32
Bond Fund 1591
1997-05-05 Marketvest Funds Short Term 330.88
Bond Fund 1592
1997-06-04 Marketvest Funds PA Municipal 285.11
Bond Fund 1591
1997-06-04 Marketvest Funds Short Term 343.29
Bond Fund 1592
1997-07-03 Marketvest Funds PA Municipal 268,2S
Bond Fund 1591
1997-07-03 Marketvest Funds Short Term 334.03
Bond Fund 1592
1997-08-04 Municipal Bond Fund 3,651. 50
1997-08-04 Marketvest Funds PA Municipal 276.97
Bond Fund 1591
1997-08-04 Marketvest Funds Short Term 344.08
Bond Fund 1592
1997-09-03 Marketvest Funds PA Municipal 276.52
Bond Fund 1591
1997-09-03 Marketvest Funds Short Term 342.62
Bond Fund 1592
1997-10-03 Marketvest Funds PA MunicIpal 269.71
Bond Fund 1591
II
, '-i.-~1;~"4:iF',",9Jd';";:i;"""~'\""""'~1,;'~:M.:(4.~;-~~~~"'\'i.i;;::",,:~i:~,"""':~;i""."""'1'":''.,;
....
1991-10-03 Marketvost Fonds Short Tnrm 334,12
Ilond Fund * 592
1991-11-04 Marketvest Funds 1'/1 Municipal 7.'/(,.90
Ilond Fund *591
1991-11-05 Marketvest Funds Short TOrln :~.12. 1 ()
Bond Fund *592
1991-12-02 Marketvest Funds 1'/1 Municipal 3,451.45
Bond Fond *591
1991-12-02 Marketvest Funds 1'/\ Municipal 111 . 91
Bond Fond *591
1991-12-02 Marketvest Funds Short Term 335.90
Bond Fund *592
1991-12-23 Marketvest Funds P/\ l~unicipal 228.69
Bond Fund *591
1991-12-30 Marketvest Funds 1'/\ Municipal 84.96
Bond Fund *591
1991-12-31 Marketvest Funds 1'/\ Municipal 3,919.61
Bond Fund #591
1991-12-31 Marketvest Funds Short Term 339.64
Bond Fond *592
1998-02-03 Marketvest Funds P/\ Municipal 3,992.85
Bond Fund *591
1998-02-03 Marketvest Funds Short Term 334.95
Bond Fund *592
199B-03-02 Marketvest Funds Short Term 309.80
Bond Fund *592
1998-03-03 Marketvest Funds 1'/\ Monicipal 3,539.50
Bond Fund *591
1998-03-20 Marketvest Funds P/\ Municipal 2,392.29
Bond Fund *591
1998-03-20 Marketvest Funds Short Term 240.39
Bond Fund *592
1998-04-06 /\RK 1'/\ Tal< Free portfolio 1,165.52
1998-04-06 /\RK Short Term Bond portfolio 94.21
1998-05-01 /\RK 1'/\ Tax Free Portfolio 3,619.45
1998-05-01 /\RK Short Term Bond Portfolio 314.22
1998-06-01 /\RK 1'/\ Tax Free portfolio 3,789.39
12
1998-06-01 AIlK lalOrt Tu UII Boud l'urlfollo ]2~). !J2
1998-07-01 M\K PA Tax ~"rne Port! 01 10 1,1>7.0.6'/
1998-07-01 AIIK fJhort Term Ilond ('art! 011 0 37.4.9'1
1998-08-03 AIIK PA Tax Free Por!: Co1 io 3,73/..05
1998-08-03 AIIK Short Term Bond Portfolio 326,36
1998-09-01 ARK PA Tax Free Portfolio 3,687.75
1998-09-01 ARK Short Term Bond Portfolio 323.93
1998-10-01 ARK PA Tax Free Portfolio 3,551.66
1998-10-01 ARK Short Term Bond Portfolio 301.24
1998-11-02 ARK PA Tax Free Port folio 3,666.54
1998-11-02 ARK Short Term Bond Portfolio 297.22
1998-12-01 ARK PA Tax Free Portfolio 3,519.72
1998-12-01 ARK Short Term Bond Portfolio 287.09
------------- 65,732.60
Interest:
1996-09-03 Capital Reserve Account 111.15
1996-10-02 Capital Reserve Account 662.08
1996-10-07 Fritz C. Nelson Trust under 27.04
Agreement - Interest on
Capital Reserve Account
1996-10-07 Fritz C. Nelson Trust under 53.68
Agreement - Interest on
Capital Reserve Account
1996-11-05 Capital Reserve Account 703.16
1996-12-04 Capital Reserve Account 673.60
1997-01-06 Capital Reserve Account 733.21
1997-02-03 Capital Reserve Account 756.93
1997-03-04 Capital Reserve Account 697.88
1997-04-03 Capital Reserve Account 789.32
1997-05-05 Capital Reserve Account 799.21
1997-06-05 Capital Reserve Account 823.16
13
'.
1997-07-03 Capital HOt1l!IVt) ^CCOllllt IIfll. tJl)
1997-08-01 Capital Hone rVf) Account 1160.0')
1997-09-03 Capital lh.wv rYe Account H26.09
1997-10-02 Capital Roserve Account ~)31 . 33
1997-11-03 Capital Reserve Account 921.17
1997-12-02 Capital Reserve Account 855.29
1997-12-31 Capital Reserve Account 1,005. 30
1998-02-02 Capital Reserve Account 966.92
1998-03-02 Capital Reserve Account 870.35
1998-04-02 Capital Reserve Account 982.98
1998-05-01 Capital Reserve Account 967.19
1998-06-01 Capital Reserve Account 1,013.98
1998-07-01 ARK Money Market Port folio 73.77
1998-07-01 Capital Reserve Account 936.56
1998-08-03 ARK Money Market Port folio 1,120.71
1998-09-01 ARK Money Market Portfolio 1,150.50
1998-10-01 ARK Money Market Portfolio 1,131.06
1998-11-02 ARK Money Market Portfolio 1,145.63
1998-12-01 ARK Money Market Port folio 1,108.21
------------- 24,559.20
Other:
1996-09-04 Monicipal Bond Fund 3,666.17
1996-10-02 Municipal Bond Fund 3,522.31
1996-11-05 Municipal Bond Fund 3,576.69
1996-12-03 Municipal Bond Fund 3,512.78
1997-01-03 Municipal Bond Fund 4,238.28
1997-02-05 Municipal Bond Fund 3,766.91
1997-03-04 Municipal Bond Fund 3,459.55
1997-04-03 Municipal Bond Fund 3,797.06
14
1997-04 -17 fritz C. Nelson Trust undt.[
Agreement - Incomo Cduh
1997-05-05 Municipal Bond fund
1997-06-03 Municipal Bond rund
1997-07-02 Municipal Ilond fund
1997-08-07 fritz C. Nelson Trust under
Agreement - Income Cash
1997-09-03 Municipal Bond fund
1997-10-02 Municipal Bond fund
1997-11-03 Municipal Bond Fund
Total Receipts of Income
15
2(J~).25
3, (ju~). 22
3,TI6.54
3,546.95
0.61
3,646.59
3,556.24
3,646.31
51,647.46
141,939.26
""......aa..............a_
Dl SBUI\SEMENTS or INCOME
1996-08-20 Transfer to Principal - 55.00
Accrued Dividend on 100 sharos
TI\W Inc,
1996-08-20 Transfer to Principal - 200.00
Accrued Dividend on 200 shares
Mobil Corp.
1996-10-01 Dauphin Deposit Bank and Trust 204.56
Co. - Commission
1996-11-01 Dauphin Deposit Bank and Trust 238.54
Co, - Commission
1996-12-03 Dauphin Deposit Bank and Trost 244 .04
Co. - Commission
1997-01-02 Dauphin Deposit Bank and Trust 240.63
Co. - Commission
1997-01-06 Internal Revenue Servico - 320.00
1996 riduciary Income Tax
1997-01-06 PA Department of Revenue - 53.00
1996 riduciary Income Tax
1997-02-03 Dauphin Deposit Bank and Trust 279,33
Co. - Commission
1997-03-03 Dauphin Deposit Bank and Trust 256.97
Co. - Commission
1997-04-01 Dauphin Deposit Bank and Trust 236.19
Co. - Commission
1997-05-01 Dauphin Deposit Bank and Trust 260.56
Co, - Commission
1997-06-03 Dauphin Deposit Bank and Trust 253,88
Co. - Commission
1997-07-01 Dauphin Deposit Bank and Trust 261. 41
Co, - Commission
1997-08-01 Dauphin Deposit Bank and Trost 250.55
Co, - Commission
1997-09-03 Dauphin Deposit Bank and Trust 256.63
Co, - Commission
1997-10-01 Dauphin Deposit Bank and Trust 254.59
Co. - Commission
16
. .
PROPOSED DISTRIBUTIONS TO IlENEE'ICIARIES
Curront
Valuo
12128/98
E'iduci a ry
Acquin i tion
Villuo
To: Dauphin Deposit Bank and Trust
Company, Trusteo - O-Tip Trust under
Section E'ourth l(a)
Principal
-------- -------------
---------
64,816.851 shares ARK PA
Tax E'ree Portfolio
665,669.06 647,902.38
------------ ------------
665,669.06 647,902.38
-a_aDDa_____ --.~-.-___D_
To: Dauphin Deposit Bank and Trust
Company, Trustee - Unified Credit
Trust under Section E'ourth l(b)
Principal
---------
Cash
Securities:
7,054.422 shares ARK Short
Term Bond Portfolio
41,986.773 shares ARK PA
Tax E'ree Portfolio
95,774.32
95,774.32
70,473.68
70,403.13
431,204,16
419,695.34
Income
------
Cash
129,629.81
129,629.81
------------ ------------
727,081.97 715,502.60
==--------=- =_=a==______
~-------=--= -._.a______.
1,392,751.03 1,363,404.98
19
OJ! - qb -~.s-~'
r-:--;' -:~ :-,.. '-,
I.. MA_R 0 I1q 99
COMMONWEALTH OF PENNSYLVANIA
OFFICE OF ATTORNEY GENERAL
FelJnl'll'y 24, 1999
MIKE FISHER
ATTORNEY GENERAL
Charitable Trusts and
Organizations Section
21 S. 12th Street, 3rd Floor
Philadelphia, PA 19107-3603
Telephone: (215) 560-2402
Fax: (215) 560-2202
Donn L. Snyder, Esquire
Saul Ewing Remick & Saul
Penn National Insurance Tower
2 North Second Street
7'" Floor
Harrisburg, PA 17101
Re: Estate of Fritz C, Nelson. Deceased
Dear Mr. Snyder:
Receipt is acknowledged of your letter regarding the
charitable gifts in the above matter.
I have reviewed the Account and other materials submitted
and, on behalf of the Attorney Generi1l as parens patri~ for
charities, would advise you that this Office is without objection
to confirmation of the Account as stated.
'1:)
'n
f)
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General
LB: j ak
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INVENTORY
Estate of:
Date of Death:
County:
Fritz C. Nelson
08/14/1996
Cumberland
CASH;
Fritz C. Nelson T/A .
Capital Reserve Account
Accrued Interest
9,551.92
I07.81
Cash found in Wallet
8.00
Church of God Home . Refund of
Telephone Expense
62.64
Church of God Home . Refund of
Convalescent Home Expense
5,406.92
George Hugh Holder . proceeds
of sale of 1 share Hershey
Creamery
825.00
RWC Corp.
Insurance Refund
15.19
United Security Assurance
Nursing Home . Reimbursement
for Care
3,813.32
---........-..........--
19,790.80
PERSONAL PROPERTY:
--------------..-..-
Harr's Auction' Proceeds from 32.25
Sale of Items found in
Nursing Home Room ..............
32.25
STOCKS/LISTED:
.......................... ..
Received from Fritz C. Nelson
Trust under Agreement
240 shares Atlantic Richfield Co
28,365.00
6,050.63
985,934.00
210 shares Dauphin Deposit Corp.
88,363 shares Dauphin Deposit Bank
and Trust Co. Municipal Bond
Fund
1,11B shares Fulton Financial Corp.
2l,311.8B
11,351.81
71. 82
189 shares Harsco Corp.
Accrued Dividend
.l.
'~...
Estate of:
Dete of Death:
County:
Fritz C. Nelson
08/14/1996
Cumberland
7,491.589 sheres Merketvest Funds PA
Municipal Bond Fund #591
75,440.30
7,054.422 sheres Marketvest Funds Income
Short Term Bond Fund #592
70,403.13
200 shares Mobil Corporation
Accrued Dividend
22,225,00
200.00
900 shares National Fuel Gas Co.
32,175.00
9,325.00
55,00
100 shares TRW Inc
Accrued Dividend
369 shares Union Pacific
Corporation
26,360.44
1,289,269,01
TOTAL RECEIPTS OF PRINCIPAL.............,.
1,309,092.06
-2-
CAB
H P L
E P 0
C R C
K 0 K
P S
o
E
C
E
o
E
N
T
15--1<.;)\ - ~
INHERITANCE TAX RETURN
RESIDENT DECEDENT
CO......OHW~~h-TH OF ",[H"'''lAHIA (TO BE FILED IN DUPLICATE
OEPAR iEJ't~.r ~~1l0fV[NU
HA"'s~u.a.~A ""0-0,,, WITH REGISTER OF WILLS caUHTYCaOE
OECECENrs NAME (LAST. FIRST, AND '-'lOOlE INITIAL) DECEDENT'S COMPLETE ADDRESS
Nelson. Fritz C. Church of God Home,
50CrAl.5ECURITYNUMBER OATEOFOEAHt QAT(OFBlRTH Carli.sle, PA 17031
172-01-2331 08/14/1996 03/27/1912
FILE NUMBER
Fon OAT[SOF OEATtt AFTeR lUll/SIt CHECK HERE
IF Ii SPOUSAL
RTV R ITI AIM
Callnty
Cumberland
2196-0658
n~. s "HA ~~~:!hS~".t:~pJ?"~'~lI~:E~U'~ ~~_~~;/~~~~~;}:_,,~~_t. __.... _ __... ...___..... __"__.
!:i,J. , ..', ......:Z.6. '!// //ICarlisle, PA 17013
... IGNATuRE OF PREPARER OTHER niAN R(PAES ATlVE Dauphin Depos i t Bank and Trus t Company
~. _\o!~~.t. _~~&I! _ ~.t_,,~~_t_ _ _ _ _.. _ _... _. _... _ _'" _ _ _.. _ _.
Carlisle, PA 17013
REV.Uoo [X .(7.g.)
(IF APPLICABl.E) SURVIVING SPOUSE'S NAME ILAST,FIRST AND MICDLE INlT/ALI
Nelson, Belle F.
X 1. OriglnoJ ReMn
4. Unvled ESlate
SOCIAL SECURITY NUMOER
182.40.9714
AMOUNT RECEIVEOISEE INSTRUCTIONSI
0.00
!RJ 5.
1 8.
R
E
C
A
P
I
T
U
L
A
T
I
o
N
(9)
70,244.78
2. Supplemental ROlurn
4,1. Futuro Inlorosl Compromiso
(lor dale. 01 dealh oner 12-12-02)
~ 8. Dacedanl Died Teslale []] 7. Decadent Maintained a UVlng TruSI
(Anach copy a' Will) (Anach a cop 01 Trusl)
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
~ ~ NAME COMPLETE MAILINQ ADDRESS
R 0 Doris Trostle Dauphin Deposit 8"nk and Trust Company
~ ~ rELEPHOHEHU"'OER 8 West High Street
- T 800432.7994 Carlisle, PA 17013
1. ReoJ Eslale (Schedulo A) (1) None
2. Slacks and Bond. (Schedule B) (2) 1,289,269. Ol
3. Closelv Hold Slock/Portnershlp Inloresl (Schedulo C) (3) None
4. Mongages and NOles Racalvable (Schadule D) (4) None
5. Cosh. Bonk DeposilS & Miscellaneous Porsonal Property (Sch. E) (5) 21,683.71
6. Jolnllv Owned Property (Schodule F) (8) None
7. Translors (Schedule G)(Schedulo L) (7) _ 0-
8. TOlal Gross AsselS (loloJ Unos 1-7)
9. Fur1braJ Expensos, Administrative Costs, Miscollanoou9
Exponses (Schedule H)
10. DeblS, Mortgago Uabllities. Uen. (Schedule I)
11. TotoJ Daductions (loloJ Un.. 9 & 10)
12. Not Value 01 ESlala (Une 8 minus Uno 11)
13. Charitable and Gavornmenlal Bequesls (Schedule J)
14. NOI Value Sub aclto Tax (Une 12 minus Une 13)
15. Spousal Transfera (for dales 01 doalh anar 6-30-94)
See In.lIIJctians lor Appllcablo porcontoge on page 2.
(Include values from Schodule K or Schodulo M,)
16. Amounl 01 Uno 1410xable a' B% ralo
(Include values from Schedulo K or Schedule M.)
17. Amounl 01 Une 1410xable a115% role
(Include values from Schedula K or Schedule M,)
18. Principal 'ax due (Add lax Iram Una 15. 16 and 17,)
19. Credit./Sp Poverty Prior Pavmenls Dlscoun'
o . 00 + +
20. If Una 191s groaler Ihan Une 18, enler Ihe differenco on Une 20. This l'lho OVERPAVMENT.
[!;] D Check hero II au are re uesUn a retund at our Dve aymenl
21. If Uno 18 Is grealer Ihon Une 19, enlar Iha difference on Une 21. This I. Ihe TAX DUE.
A. Entor tho Intorosl on Iho balanco duo on Uno 21A.
B. Enter tho lolal 01 Uno 21 and 21A on Une 21 B. This Is Ihe BALANCE DUE.
Make Check Pa ablalo: Ra I,'ar 01 Wills, A .nl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
(10)
7,422.74
Inc.
YEAR
NUMOER
Remaindar Return
(far dales 01 dealh prior 10 12-13-82)
FederoJ ESlale Tox Relurn Required
Total Number 01 Safo Deposil Boxes
(8)
(11)
(12)
(13)
14)
(16)
(19)
(20)
(21)
(2IA)
(21B)
1,310,952.72
77 ,667 .52
1,233,285.20
1,233,285.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Una" p'naltlll of PIFjU'Y, I Cl'CIA,. I"all "a". '.,1mln,d till' 'llu,n.lnCIUel,ngAccomplny,ng .cn'dl,lIUlndltll,m,nl', ,nelto th, tle.t of my knOwteag,&nd tI,II". It II t,u.,
eOU'etAnd compl.I..1 ellCtA" thai &11 ,uIIlIAI. hll b.,n "port'el.1 ttl,l' m&'k,t ...,lu.. D,claFl!lon 01 pflp.."r othlF Ihln 11'1' p.rlOn&1 tlpnunt..tl....'. bn.d on AlI,n'armAlion or
whICh pnp.", hu Any knowl.dg,. . r- /..! _y '7
.
DATE
(15)
l,233,285.20X ~=
(16)
O. 00 X .06 =
T
A
X
C
o
M
P
U
T
A
T
I
o
N
(17)
0.00 X .15 =
Intorost
Copyrtght {cltUg41arm .OHWA" only CPSytt,ms, 'nc.
ir-lJ-97
OATE
Fo'm 1500 {R..... '.141
,... :.. ~~i..
-
~
'"
~
.....
-
:-
~
" r- .+! :i
:l)C P'
a:~ Uli
REY. '10:1 EX + (U"U)
co......o!i'XMill!:1 'V. P~!j,~~~.NI. SCHEDULE A
IN~hlb~N~'tit"A'olN'f" REAL ESTATE
ESTATE OF FILE NUMBER
Fritz C. Nelson SS_ 172-01-2331 08/14/1996 2196-0658
(Property !olnUy-ownod wtth RighI 01 Survivorship mUll btI dlsclosod on Schodul. F) All real 18111. should b. roporlod 1IIIIr mlrk.1 Vllu.
which II deIlnod 18 th. prlc. .1 whIch property would b. ..chlnged between I wtlllng buy.r Ind I wtlllng Iln.r, n.lth.r b.lng comp.nod to
b or IIn, both hlvln ....onabl. know! . 01 tho rol.vlnlllcta.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
TOTAL (Also onlor on IInol, Roc ItulaUon)
(n moro .pacol. noodod, Inson addluonal.hool. ol.arno .ilo,)
CoPytlllht(C) '"'' 'arm loU.ar. only CPSYI'I'nI,lnc,
s
Farm 1500 Schadull A IRI". U-'51
0.00
REV - 1503 EX + (4.111)
CO......ONWEAL I~ OF P~\\SYlVANIA
'N",niTAN E IA'lunN
RESICEN DEeE Nl'
SCHEDULE B
STOCKS AND BONDS
ESTATE OF
Fritz C. Nelson
SS# 172.01.2331
08/14/1996
All
ITEM
NUMBER
olnU -owned with RI hi 01 Survlvorshl musl bo dlsclosod on Schodulo F.)
DESCRIPTION
Received from Fritz C. Nelson Trust under Agreement
I 240 shares Atlantic Richfield Co, CUSIP #048825103
2 210 shares Dauphin Deposit Corp., CUSIP #238282107
3 88,363 shares Dauphin Deposit 8ank and Trust Co.
Municipal Bond Fund
4 1,118 shares Fulton Financial Corp., CUSIP #360271100
5 189 shares Harsco Corp., CUSIP #415864107
Accrued Dividend
6 7,491.589 shares Marketvest Funds PA Municipal Bond
Fund #591, CUSIP #57061DI07
7 7,054.422 shares Marketvest Funds Income Short Term
Bond Fund #592, CUSIP #57061E204
8 200 shares Mobil Corporation, CUSIP #607059102
Accrued Dividend
9 900 shares National Fuel Cas Co., CUSIP #636180101
10 100 shares TRW Inc, CUSIP #872649108
Accrued Dividend
11 369 shares Union Pacific Corporation, CUSIP #907818108
TOTAL (Also ontor on lino 2. Roca ilulation)
(II mora spaco is noodod. inson additional shoots 01 sarno SilO.)
COPyftghllc} 1"410rm 10tlwl'. only CPSYltl",I,ln"
FILE NUMBER
2196.0658
VALUE AT DATE
OF DEATH
118.187 28,365.00
28.8125 6,050.63
I!. 1577 985,934.00
19.0625 21,311.88
11,351. 81
71.82
75,440.30
9.97999 70,403.13
111. 125 22,225.00
200.00
35.75 32,175.00
93.25 9,325.00
55.00
71.4375 26,360.44
S 1,289 269.01
Fo,,,, 1500 5chldull 8 IRlv. 4-18)
REV.. '107 EX . C7.1I)
SCHEDULE D
MORTGAGES AND NOTES
RECEIVABLE
Ploaso Pltnl or T 0
FILE NUMBER
2196.0658
cO.....f1!\~Mil1.l'(llf. p~~~~.hY.NI.
INRtslb~Nl'O~li/nitf"
ESTATE OF
Fritz C. Nelson
SS" 172.01.2331
08/111/1996
All
ITEM
NUMBER
oln -ownod wttIIlh. RI ht 01 SUIVlvorahl muat ba d1lC1oud on Schadul. F.)
DESCRIPTION
VALUE AT DATE
OF DEAlll
,
;1
TOTAL (Also onlOf on line 4. Roc IlUlallon)
(II moro space 's noodod.ln""" addlllonalshools 01 same slzo.)
Copynghl(C) ,114 form .ollwar. only CPSy"''''I,lnc.
s
Far". 1500 Sch.dul. D IR., 7.11)
0.00
REV-tlOIU.lt-IPI
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
PI0850 Print or T 0
FILE HUMBER
2196-0658
cO"l'N'I:l,"Xft.'I.'A' Q{ PWlt~f.Y'NI'
"hlo'N)b~c'Eb,"r"
ESTATl! OF
Fritz C. Nelson
ssn 172-01-2331
08/11./1996
o\n -owned with RI hI 01 Survlvorohl mUll be dllclOled on Schedule F
VALUE AT DATE
OF DEATH
9,551.92
107.81
DESCRIPTION
Fritz C. Nelson Trust under Agreement Capital Rserve Account
Accrued Interest
8.00
2
Cash found in Wallet
62.64
3
Church of God Home
Refund of Telephone Expense
4
Church of God Home
Refund of Convalescent Home Expense
5,406.92
825.00
proceeds of sale of 1 share Hershey Creamer
5
George Hugh Holder
15.19
6
RWC Corp. - Insurance Refund
3,813.32
32.25
United Security Assurance Nursing Home - Reimbursement for Care
7
Haar's Auction _ Proceeds from Sale of Items found in Nursing
Home Room
961.39
8
9
Equitable Group Annuity Certificate #AC733-251
Beneficiary Belle F. Nelson
893.61
10
Fulton Bank IRA #210-000051
Beneficiary Belle F. Nelson
Accrued Interest
TOTAL (Also onlor on lino 5. Rocopilulation)
(AUach addltiona18 11'2!' . 11- shoolS II moro spaco Is noodod.)
Copynohl(t) 111I4 forlfl 10ltW." on'y CP5Yll.IfII.lnt.
$ 21,683.71
Form 1500 5th.dlll. E lR'v, 2-11)
5.66
REV. l!lO' EK . tn.1I1
CO......O~WfliL'~ 0' P[~'Y1 VANIA
INN 'AI AN E ,.., UAN
A SI EN OEC[ NT
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
2196-0658
ESTATE OF
Fritz C. Nolson
SSII 172.01-2331
08/11./1991>
Jolnttlnan1(I):
RElATIONSHIP TO DECEDENT
NAME
ADDRESS
A.
B.
c.
ITEM LETTER DATE TOTAL VALUE DECD'S DOLlAR VALUE OF
FOR MADE DESCRIPTION OF PROPERTY
NUMBER JOINT OF ASSET % INT. DECEDENTIKTEREST
TENANT JOINT
TOTAL (Also onlO' on lino 6. Recapitulation) Is 0.00
JolnUy-ownod property:
(II moro spacol. noodod.lnsortaddiUonal .hoot. 01...... .izo.)
Copy,IG'" [e) ttg4 'Ofm lolt.....&r. only CPSYlteml,lnc.
Form 1500 Sehldule F IRev, 12-111
REV. UIOUt 1'.It'
CO"':1R~'lir~li.l1 Of. P~Whl"NI'
~t"O[N)b\td'E'b'tNl
I!STATl! OF
SCHEDULE G
TRANSFERS
Ploaso Print or T 0
FILE NUMBER
2196-0658
Fritz C. Nolson SS# 172.01-2331 08/14/1996
nllS SCHEDULE MUST BE COMPLETED AND FILED IF nlE ANSWER TO ANV OF nlE QUESTIONS ON PAGE 2 IS YES.
ITEM DESCRIPTION OF PROPERlY EXCLUSION TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMBER I"ClloId~,~a,m. alltl. tran,t.,.., Ut,lt OF ASSET % INT. DECEDENT INTEREST
t.l.hanl'lI 10 d.ud.'" d.l.ol t,a"lt."
TOTAL IAlso onlor on IIno 7, Recapitulation) k 0.00
(II moro spaco Is needod, Inso~ addltionolshoolS olsamo slzo.)
Copytlgh1(C' In" tarm salt...'. anly CPSYlt.ml,lnc,
Fa,m 1500 SChedul. G (R.v, 2~'7)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
REV. un EX. (7-11)
CO"'~NO!1,'Xf..A.'IJ" Of. PIJt~tV.h'l'N"
~lsib'EN~btt"OENr"
ESTATE OF
Fritz C.
ITEM
NUMBER
A.
Pi..... P~nl or .
FILE NUMBER
2196-0658
Nelson
SS# 172.0l.2331
08 14 1996
OESCRIPTION
AMOUNT
1
Fun.ral Exp.n...:
Myers-Harner Funeral Home Inc. . Funeral Expense
7,181.00
2,874.00
2
Rolling Green Cemetery Co. . Companion Marker and Memorial Base
B.
Admlnl.traUveCo.la: Dauphin Deposit Bank and Trust: Co.
Personal Rapresenlativa Convnisslons
Social Socurlty Number 01 Parsonal Rapr..anlativa:
Vaar Convni..lons paid
38,227.30
1,
2.
Attorney Foes
Donn L. Snyder, Esquire
20,000.00
3.
Family Exemption
Claimant
Addre.. 01 Claimant at docedanr. dealh
Straat Addras.
City
874.00
Relationship
State
Zip Code
4.
Probate Fees
Register of Wills
c.
Miscellaneous Expenses:
Cumberland County Register of Wills . Cost: of Filing Additional
Pages to Will
60.50
60.00
50.00
203.00
35.00
179.98
500.00
0.00
s 70,244.78
1
2 Cumberland Law Journal - Cost of Advertising and Proof of
publication
3 Doris Sarber . Family Travel Expense
4 lnt:ernal Revenue Service - 1996 Fiduciary Income Tax
5
PA Department of Revenue
1996 Fiduciary Income Tax
6 The Patriot News Co. - Cost of Advertising and Proof of
publication
7 cumberland County Register of Wills . Reserve for Cost of Filing
Accounting
TOTAL (Also enlar on lino 9. Roca Itulalion)
(II more .pacel. needed, In.er1addlUonal .heela 01 same .1ze.)
Copyrlght(c) UI94 to"" 10ItW&" only CPSy.ttm"lne.
Fo'"' 1S00Schldull HtR'v, 7-11)
REV~1141 EX.IIO~i.1
SCHEDULE M
FUTURE INTEREST COMPROMISE
COM\'N~lt"XM.'ll.l1llf:~'tYhl"NI'
"hIOEN)'6C::""b'tN~
ESTATE OF
Fritz C. Nelson ssn 172.01.2331 OB 14 1996
Thlo ochlldulolo opproprtlt. onlv lor fatal.. 01 d.c.donll dying In.r O.comb.r 12, 1982.
This achodulo Is 10 bo usod tor nil fUluro tnlDfosts whoro tho ralo oliO which Will bo opplicablo whon tho futuro inlorosl vosts In
possosslon and on nl cannot bo ostabhshod With cor141n .
Tho Instrumant croatlng tho futuro InlOlosl is:
Will
FILE NUMBER
2196.065B
Trull
(Pl.... 11Iach copV ollnltrum.nl)
OIhor
I. Benencllrt..
OATE OF
BIRTII
AGE TO
NEAREST BIRTIIOAV
NAME OF
BENEFICIARV
RELATIONSHIP
1.
2.
3.
4.
5.
II. For decedonls dying on or ahor JulV 1, 1994, iI a surviving spouso oxorclsod or Inlonds to exorciso ono 01 tho following within 9
monlh. ollhe decodonr. doath, chock tho approprialo box and .upply a coPV 01 tho documenlln which Iho .urviving spou.o
oxo,cl.o. .uch withdrawal right.
Unlimited rtghl 01 withdrawal Umlted rt hi 01 withdrawal
III. ExplanaUon 01 Comproml.. Oller: (II mo'o spaco i. noodod, attach additional 8.5 XII. .hoot.)
IV.
Summary 01 Comproml.e Oller:
1. Amounl 01 FUMe Inlorest . . . .
........"......... .
. . S
0.00
2. Valuo 01 Uno 1 oxomplfrom tax as amount passing 10 charities. otc, . . . . . . . . . . . , . , , S
(also Includo as part of tolal shown on Una 13 01 Cove, Shool)
3. Value of Uno 1 passing 10 spou.o alapproprlalo lax ralo . . . . . . . . . . . . . . . . . . . . . . . . S
Check 1 Block 0 6%, 0 3%, 0 0%
(also Includo as part 01 tOlal shown on Uno 15 01 Covor Shoot)
4. Valua 01 Uno 1 Taxable at Unaal Rato . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S
(also Includo as part ollolal.hown on Uno 16 01 Cove' ShOOI)
5. Valuo 01 Une 1 Taxable at Collala,a1 Ralo . . . . . . . . . . . . . .., . . . . . . . . . . ' . . . S
(also Includo as part ollOlal shown on Uno 1701 Covo, Shool)
8. TOlal Value 01 FuMO Inlo'esl (sum 01 Uno. 21hru 5 musl oqual Une 1) . . . . . . . . . . . . . . . . . S
Copytlghl(e) 10\15 fatm sallw.,. only CPBystlms,lne.
Farm 1500 Ben.dull M (RI.." 10~1I.)
0.00
0.00
0.00
0.00
0.00
AEV - 1141 0. 11-'111
SCHEDULE N
SPOUSAL POVERTY CREDIT
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX QlVI510N
(AVAILABLE FOR DECEDENTS DYING AFTER IWI/91)
ESTATE OF FILE NUMBER
Fritz C. Nelson SS~ 172.01.2331 08/11./19% 2196-0658
ThiS schodulo must bo complolod ilnd IlIod If you chockod tho spou501 POVOfty crodlt box on tho COVOf shoot.
PA T I - CALCULATI N OF GRO S E TATE
1. Tooblo AssOIS 10101 110m IIno 0 (covor shOOI) ,
I. 1 310,952.72
2. 0.00
3. 0.00
4. 0.00
5. 0.00
0.00
2. Insuranco Procoods on !.Jlo of Oocodont.
3. Rotiremont Bonelits . . . .
4. Joinl AssolS wilh Spouso
5. PA lonory Winnings. . .
6a. Olhor Nonlooblo AssolS: UsI (Anach schodulo II nocosslll'/). . . . .. .'.... 6a.
6b.
6e.
6d.
6. SUBTOTAL (Unos 60, b. e. d). . . . . . . . . . . . . . . . . . ,
...........6.
0.00
7. TOlol Gross AssolS (Add IInos 1 Ihm 6), . . . . . . . . . . . . . .
7.
1,310,952.72
Incomo:
a. Spouso........................
b. Docodonl.......................
e. Jolnt..........................
d. To Exompllncomo. . . . . . . . . . . . . . . . . .
e. Other Incomo not listed above. . . . . . . . .
1. Tolol......................
4. AvorBgo Joint Exemption Incomo Calculation
4a. Add Joint Exomption Incomo from above:
(II) 0.00
8. TOlol ACl1JoI Uobilitios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Nol Valuo 01 Eslalo (Sub.oclline BIram IIno 7) . ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IIlIno 9 Is groalor Ihan $200.000 - STOP. Tho oslale Is nol ollglblo 10 claim Iho crodlt. II nol. conlmuo 10 Part II. 9. I , 310 , 952 . 72
PART II - CALCULATION OF JOINT EXEMPTION INCOME - (Attach copIes of Federal Individual Income
Tax Returns for decedent and souse.
1. TAX YEAR:
la.
lb.
Ie.
Id.
Ie.
II.
B.
0.00
1993 2.
0.00 2a.
o . 00 2b.
o . 00 2e.
o . 00 2d.
0.00 2e.
o . 00 21.
TAX YEAR:
1994 3.
o . 00 3a.
o . 00 3b.
0.00 3e.
o . 00 3d.
o . 00 3e.
0.00 31.
TAX YEAR: 19 95
0.00
0.00
0.00
0.00
0.00
0.00
4b. Avorage Joint exemption Incomo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IIlIno 4(b) Is groalor Ihan $40.000 - STOP. Tho OSlalels nol oliglblo 10 claim Ihe crodlt. II nol. conlmuo 10 Part 111.
PART 11\ - CALCULATION OF SPOUSAL POVERTY CREDIT FOR RESIDENT AND NONRESIDENT
ESTATES
.
0.00
: 3)
0.00
+ (21)
o . 00 +(31)
0.00
.
1. Insert amount of taxable transfers to spouso or $100,000. whichover Is less. .
I.
2. Multiply by credit perconlage (seD instructions) . . . . . . . . . . . . . . . .
3. This is the amount 01 tho Rosident Spousl1l Povorty Credit. Includo this figuro
in tho calculation 01 total crodits on IIno 19 01 tho covor shoot . . . . . . . . .
4. For Nonresidonts, ontor tho ratio 01 tho docodent's gross ostato in PA to tho valuo 01 tho
docodonl's gross ostato . . . . . . . . . . . . . . .. ...................
5. Multiply lino :J by Iino 4 and ontor the total horo. This is tho amoun1 01 tho Nonrosldont Spou:131
Povorty Crodit. Includo this figuro in tho calculatIon 01 tolnl crodlts on lino 19 at tho cover sheet.
Copyrlghlltl t;;4 form loll""'.'. only CPSYI1."'I,I"t.
2.
3.
4.
5.
5Ch.dul. tR.....1.UJ
R[V.U,..'OttIIUI
COMMONWEALT" OF II[NN5YLVANIA
IN..[RUANCE TAli. Jl[TUnN
SCHEDULE 0
TRANSFERS TO SURVIVING SPOUSE
R[!1IDENf DECEDENT
ESTATE OF File Number
Frltz C. Nelson SSII 172-01-~131 OR II, 1')% 21%-0658
PART A: Enlor Iho doOCtlpllon and voluo 0101111'1010010, bolh Il\Jloblo ond non-ll\Jloblo, rogOldlooo ollocollon ond nol 01 doducllono,
which ass to tho docodonl'o ourvlVmq :JPOU50 by will, mlostacy, operation 01 law, or othorwl:Jo.
Doserl lion ot Itorm
l.ife Interest Unified Crcdit Shclter Trust under Item (l)(b) of
Last Will and Testament
Amounl
565,755.20
110m'
I
2
Life Interest Qualificd Terminable Interest Property Trust under
Item (1) (a) of the l.ast Will and Tcstament
665,669.34
3
IRA Fulton Bank and Benefits Equitable Group Annuity
1,860.66
PlIl1 A Tolal: Enlorlho 10101 horo and In Iho .pouso'o "Amounl ROCDlvod- block on pa 0 1 I , 233 ,2 B 5 . 20
Election To subJect Properly To Tax Under Section 2113(A) As A Taxable Transfer By this Decedent,
lIaWol or similar arrangomonl moolO tho roqullomonl 01 Socllon 2113(A), and:
a. Tho trust or similar arfnngomont is listod on Schodulo 0, and
b. Tho valuo 01 tho trust Of simlar arrangomonl is ontered In wholo or part as an asset on Schodulo 0,
Ihan Iho "anoloror's porsonol roprosanlallVo may spocilically idonllly Iho "usl (all or alracllonol portion or porconlago) 10 be Includod In Iho olocllon
10 havo such wst or slmlar propony "oalod as a Il\Jlablo Iranslor In Ihls oslalo. II10so than Iho onllro valuo ollho "uol or slmlar propony Is Includod
as all\Jlablo "anslor on Schodulo 0, Iho porsonal roprosonlallvo shall be con.idored 10 havo mado Iho olocllon only ao 10 alracllon ollhO L-uSI or
similar arrongomont. Tho numoralor ollhlo traction is oquollO tho amouol ollho Irusl or simlar a"angomonllncludod as a Il\Jlablo aosol on Schodulo 0,
Tho donominator is oqual to Iho 10UlI valuo 01 tho trust or simIlar arrangoment
ELECTION'Do you elecl under SecUon 2113(A) to treat as a taxable transter In thlo estate all or a portion ot a trusl or similar srrangement
crealed for the sole use of thIs decedent's surviving spouss during the surviving spouse's enUre lItetlme?
YES 0 NO m Signature Date
Note: It the election a lies to more than on_lrust or similar arran emenl. then a s arale c ot Schedule 0 must be sl ned and filed.
Part B: Enlor Iho doscrlpllon and voluo 01 olllnlolo.'s, bolh tl\Jlablo and non-tl\Jlablo. rogordloss ollocalion and nol 01 doducllons,
which asS to Iho docodonl's survivin spouso lor which a Section 211:J(Al oloctlon is bcin mado.
110m' Doserl lion ollloms Amounl
0.00
Part B Tolol (soo Inslrucllono)
Form 1500 5th. 'JI' 0 tR,y.l.gSI
COpyflgl'lllCll\JU tOfm IOU......'. only CPSy'1,,,,,,.lrc.
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NC NAME
OETACH AND RETAIN TlflS PORTION FOR VOUR RECOROS
7 c '"
Fritz C. Nelson, EKecutor '.'c'" y v,
60Y
No. M-043861
NC NO. 1301753117
DATE August 19. 1996
REMITTANCE AMOUNT
INCOME PRINCIPAL
FOR Codicil to Will and
Additional pages to Will
JCP Fee
$60.50
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AlC NAME Fritz C. Nelson, Executor
AlC NO. 1301753117
FOR
Letters of Testamentary
Short Certificates (3)
y
No. M - 0 4 3860
DATE August 19. 1996
REMITTANCE AMOUNT
INCOME PRINCIPAL
$865.00
$ 9.00
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$874.00
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BUNlAU or INDIVIDUAL !AWlS
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011'1. 110.0'
'1"'.'110110, fl' 11111'0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
FRITZ
f~.
'(,..nu "'fll'''1
11-03-97
NElSON
08-14-96
21 96-0658
CUM8ERLAND
201
DDRIS TROSTLE
DAUPHIN DEP 8K & TR CO
8 W It/GIt Sf
CARLISLE PA 17013
Allount RelllHt.d
1> ~OAf'. 93
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WIllS
CUM8ERlAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE. To In.ur. prop.r or.dlt to your .ooount, suboit tho upp.r portion of this foro with your t.. p.yo.nt.
CUT ALaND THIS L~~.E_-__...~____.~!'.~~!~_.~~~.E..~.~_O_~!~!lN FOR YOUR FILES____..~_.___
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To fulfill 'h. ,...I'...nl. of S.ellon 2145 lb) of Ih. Tnh.'llone. .nd E.I.,. T.. Ael, Ael 21 of 1995.
(72 P.S. SectJon 9145).
PAVHENJ:
O.'.eh Ih. 10. .0,lIon of Ihh '011.. .nd .ub.1t -Ith .ou, ..'..nl 10 Ih. ...1.1., of Wllh .'Inl.' on Ih.
rever.. Ilde.
"ak. check or _onew order payable to: REGISTER OF HILLS, AGENT_
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1l11'1.'ltql,(lI
IlAIUII',IHllul I'A I !l~111 04101
MARY C. LEWIS _~N~~
PENNSYLVANIA REGISTER OF WILLS ~
INHERITANCE AND ESTATE TAX NO. AA 24 2518 AEV"102E'(II.")
OFFICIAL RECEIPT
flI,C[IVEO FROM:
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
DAUPHIN DEPOSIT OK & TR CO
201
"10.028.93
8 WEST HIGH STREET
CARLISLE. PA 17013
lOtljlllhl
FQ.D H!RE ... .
ESTATE INFORMATION
, Itr tlUMU['t
e 1:JJ96-Q~58 SSN 172-01-2331
,lAMlOf OIC[QENT ,lASTI IFlRSTI '''''1
___!JEL@~_ FR IT2 C
OAlr: or PAYMENT
__.Jg.tQ..~ / 1997
POSlMAf1K OATE
0/00/0000
COUNTV
--9J_MElERLAND
OATE OF DEAn.
TOTAL AMOUNT PAID
SlO.028.93
PB
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RECEIVED BY ~ , ~. 1.-.. - L,., .~." J.:..o ()..I ..../(.; l
MARY c. L{W IS' / /: u .,.,,///;1-
REGISTER OF WILLS 1
REMARKSDAUPHIN DEPOSIT BANK AND TRUST CO.
SEA~HECKII M-049054
Hi t-;i3T:..i~ Of- V-.ilU.S
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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIYISION
DEPT. 280601
HARRISBURC, PA 171Z8.0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
1.
f/f-'
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t(W.IU/U'" lU.I1)
DORIS TROSTLE
DAUPHIN DEP BK
8 W HIGH ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
12-29-97
NELSON
08-14-96
21 96-0658
CUMBERLAND
201
FRITZ
C
& TR CO
AMount R.Mitted
PA 17013
$56.90
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To Insure prop.r cr.dit to your .ccount, subMit the upper portion of this for. with your t.x pay"ent.
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II.JpplI pUll ..IIU -4\ D\ _lqll~lId .plI. lu..Alld JnoA 4ll~ ll.qnl pUll .~I~oH 1141 ID UO'lJOd dOl _~I 4311l_O
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ll[flAIllMUH 01 III VEtlU[
BUREAU OF INDIVIDUAL TAXES
(lEI'f 2HOfiOl
IIArmISUUI1G_ PA 111~8.0001
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
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NO. AA 269731 AEVlto> EX (It...,
RECEIVED FROM:
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ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
DAUPHIN DEPOSIT BK & TR CO
CIO DORIS TROSTLE
B WEST HIGH STREET
CARLISLE, PA 17013
101
CIi.-=i,t.. Qn
Fan H[R[
ESTATE INFORMATION:
FilE NUMBER
ra.o HERE -
NAME OF DECEDENT (LAST)
(FIRST!
(MI)
POSTMARK OATE
010010000
COUNTY
CUMBERLAND
DATE OF DEATH
TOTAL AMOUNT PAID
$56.90
SK
REMARKSDAUPHIN DEPOSIT DK & TR CO
CIO DORIS TROSTLE
SEA~HECKII 2204856
RECEIVED BY
MAR V C. LEWIS
REGISTER OF WILLS
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D...ch Ih. I.. ..rtlon of Ihll Hollco .... .....11 .lIh ..ur .....nl .... .....1. I. lho n..' .nd .dd....
prlntad on tha rava,.a "da.
If RESIDEHI DECEDEHT .... ch.ck .r ..n.. ardor .....1. 'a' REGISTER OF WILLS. AGENT.
If HON'RES1DEHT DECEDEHT .... ch.ck or .on.. ardor .....1. I.' COMMONWEALTH OF PENNSVLVANIA.
REfUND (CRII . r.fund of . I.' cr.dll. .hlch ... nol r.qu..,.d on IhO T., ..Iurn. ... .. r.....,.d .. co..l.tln. an
....llc.'lon for R.fund of ..nn..I.onl' Inh.rllone. .... E.,.I. T.," (REV'ISISI. ...llc.llon. .r. ...Ilobl. .1
tho Dfflc, .f Ih. R..I.I.r of will.. on. .f Ih. 2S R..onu' DI.lrlcl Dfflc.' or fr.' 'h' D...rl..nt" 2'-hour
an...rln. ..rulc. nuob.r. for for.' ord.rlnol In p.nn..I.onl. 1_.,.'S.2".S., oul.ld. pann..I.anl.
and .llhln 10c.1 H.rrl...r. .r.. (7171 7.7-."" TOO' (7171 772-22'2 (H..rln. 1...lr.d onl.'.
.EPLV TO. Qu..tI.n. ....rdln. .rron c.nl.ln.d .n Ihl. notlc. .hould .. .ddr....d I.' P' D..arl..nl of R......" .u.....
of Indl.ldU.1 T."', .ITH. po.1 ........nl R..I.. Unll. 0..1. 2....1. H.rrl...r., P' 171'.....1. phon.
(7171 717-6505.
DISCOuNT l
If on. I.' dUo I. ..Id .llhln Ihr.' 'SI c.I....r ..nlh. .fl.r Ih. d.c.d.nl" d..lh. . fl.. p.rc.nl ('Xl dl.counl
of tha ta. pa1d 1. allowad.
IhO I'X I.' .....1. n.n-..rllcl..II.n ..n.II' I. co...,.d on Ih' 1.1.1 .f Ih. I.' .... Inl.r..1 .......d, .... nol
..Id ..fo" J.....rY I., I.... Ih' IInl d.' .lIar Ih' .nd of Ih. ,., ..n..tv p.rI.d.
Inl.r..1 10 char..d ...Innln. .lIh 11,,1 d.. of d.\ln...anc., or nln. ,91 .onlh. .... one (II d.. fr" IhO d." of
d..lh, ,. Ih' d." of p....nl. T.'" .hlch ..c... d.II....nl ..f.r. Janu.r. I. 1..2 ...r Inl.r..1 .t Ih. r.l. .f
", (.XI .arc.nt .ar ...... colcul.,.d .1 . d.lI. r.l. .f ..'.1.', .\1 ..,.. .hlch ..c... d.\ln....nl .n and .lIar
Janu.rY I, 1..2 .111 ...r Inl....t .1 . r.l. .hlch .111 .or. fr.' c.l.ndor ...r I. col.ndor ...r .lIh th.' ....
onnoun<.d .. Ih' P' D...rl..nl of ......... Th. ...llc..I. Inl.r..t r.I.' f.r I'.' Ihrough I". .r..
Vaar tntarut Rata DailY tntera.t Factor Vaar tntarut Rata DailY tntara.t Factor
-
198Z lOX .000548 1981 .X .000Z47
1981 16X .000458 1988-1991 llX .00nOl
1984 UX .0DnOl 1991 .X .000247
1915 UX .000556 1991.199" 7X .000192
1986 I.X .000l74 1995-1998 .X .000247
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
__Intar.lt 11 calculatad a. folloWI1
PEHAlTVl
INTEREST I
--.n. Hollc, I..u.d .fl.r IhO I.' ..co.., d.II.....1 .111 r.fl.ct on Inl.r..t ..lcul.'lon 10 flfl." (1" d."
....... Ih. d.l. of Ih. ........nl. If ....anl I. .... .lIor IhO Inlor..' c._I.tlon d.l. ........ on IhO
Nottca. addlt1ona1 Intaralt .u.t be calculatad.
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BUREAU OF INOtVIOUAL TAXES
IHlllAIUNCl IAlC DIVISION
D[PT. :80bOl
1l.l'UIISBUIIC, PA II100a-ObDl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT. ALLOWANCE OR OtSALLOWANCE
OF DEDUCTIONS AND ASSESSMENT or TAX
DORIS TROSTLE
DAUPHIN DEP BK
8 W HIGH ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
1l-03-97
NEl SON
08-14-96
21 96-0658
CUMBERLAND
101
8 TR CO
Allount R."ithd
PA 17013
L/
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I1tfJ.... .
C
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WIllS
CUMBERLANO CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ii"eV:i54TEx--,Uip--iii9-:9'fr-iioYIcE--o"-iNHEiiIiAii-cE-YAx-jippiiA"iSEi.fEiiT~--'\L.i-OWAi.fcE-cfR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
FRITZ C FILE NO. 21 96-0658 ACN 101
TAX RETURN WAS: I ACCEPTED AS FILED I Xl CHANGED SEE
If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 18
reflect figures that include the total of ahh returns assessed to date.
ASSESSMENT OF TAX:
15. Anount of Line 14 at Spousal rat. (15)
16. Anount of Line 14 taxable at Line.l/Class A rat. (16)
17. Anount of lina 14 taxable at Collateral/Cla.s Drat. (17)
18. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
ESTATE OF
NelSON
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Eat.t. (Schedule A)
2. Stocks and Donds (Schedule 8)
3. Closely Hald stock/Partnership Interest (Schedule C)
4. Harts.ges/Note. Recaivabla (Schadula OJ
5. Cash/Sank Daposits/Misc. Parsonal Proparty (Schedule EJ
6. Jointly Owned Property (Schedule FJ
7. Transfers CSchedula GJ
8. Total Assats
III
121
131
141
151
t61
171
.00
1,289.269.01
.00
.00
21,683.71
.00
.00
181
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Misc. Expenses (Schedule HJ
10. Debts/Hortgage Liabiliti.s/liens (Schedule IJ
11. Total Deductions
12. Net Value of Tax R.turn
13. Charitable/Covernnantal aaquasts; Non-elected 9113 Trusts (Schedul. JJ
14. Nat Valua of Estat. Subject to Tax
191
IlOI
70,244.78
7.422.74
1111
1121
1131
1141
NOTE:
1,860.66 X .00=
.00 X .06=
.00 X .15=
llBI
RECEIPT
NUMBER
DISCOUNT 1+1
INTEREST/PEN PAID I-I
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
'!o-lh'lI If' InUI
FR ITZ
DATE
ATTACHED
11-03-97
NOTICE
HOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
tax paynent.
1,310.952.7Z
77.667 ~?
1.233,285.20
.00
1.233.285.20
will
.00
.00
.00
.00
.00
.00
.00
.00
IF TOTAL DUE IS LESS THAN '1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREOn" ICRl, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
,
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In .......Ion.' .nl....n. .. Cl..' B Ce.ll...,.ll b.n.'lel..I.. .. ,h. d.e.d.n' .,.., .h. .,.I,..I.n ., .n. ...... ..,
11" ., .., ,..". .h. C....n...l.h h.,.b. ...,...1. ,...,... .h. ,I.h. .. ...,.1.. .nd ...... ',.n.'" Inn.,l..ne. I.'.'
at the lawful tin. B Ccollatarall rat. on any such future Intarnt.
PURPOSE Of
HOnCEI
10 fulfill the requir...nt. of Sactlon 2140 of the InherltanclI and [.tat. t._ Act. Act 21 of 19Q5. (7Z P,S.
Section 91ltO J.
PAYHEHT:
D.'.eh .h. ... .."I.n.' .hl. H.lln .nd ......11 .l.h ..u, .....n. .. ,h. ..,;,t., .. will. .dn..d .n ,h. ,...". .Id..
.-Haka check or lIonay order payable tOI REGISTER OF' MILLS, AGENT
REFUND C CA) :
. ,,'und .. . ..' e,.dll, .hleh ... n.' ,.'u....d .n .h. I.. o.'u,n, ... b. ...u....d b. e...l.lln. .n ....1Ie..l.n
for A.fund of Pennsylvania Inheritance and E,tat. ,.... tREV-UUJ. Appllcetlon. at. aVflUabla at the Offlu
of the Ragl.tar of Will., any 0' the ZS RavanuII DI.trlct Of'lc.'f or by calling the sPllcla' Zit-hour
an."erlnG ..rvlce nuabar. for 'or.' ordering: In PannsYlvanla 1'800-362-2050, out. Ida Pann,ylvanla and
within 10ca. Harrl.bUrg ar.. (711) 7a7'809~, TOOl (7171 772.2252 tHaaring I.palrad Only).
OBJEC"DHS, In. ..,,. In In'.'''' n.' ..1I.f1.d .lth ,h. .....Is...n.. .1I...nn ., dl..lI..ann .. d.dueU.n.. ., .".....n.
.. .., 'Ineludln. dl.eoun' ., In','.'" .. .ho.n.n ,hl. H..le. .u.. .bJ.C' .I,hln .1,.. C.Ol d..' ., ,0e.I.' ..
this Notica by:
OR
--wrlttan protalt to tha PA aapart.ant of Ravanua, Board of APp.al., Dapt. 281021, HarrisbUrg, PA
_..lactlon to haya tha .attar datar.lnad at audit of tha account of tha parlonal r.pr'lantatlva,
.-appaal to tha Qrphan.' Court.
17128-1021,
OR
AD"IN
ISTRATlvE
CORRECTIONS:
Factual arror' dl.covarad on thll al.....ant .hould ba addra.,ad In writing to: PA Oapartaant of RaYlnua,
Bureau of Individual Ta.I', ATTN: POlt Allall.ant Ravla. unit, Oapt. 280601, HarrllbUrg, PA 1712S.0601
Phone (117) 787.6505. Saa paga 5 of tha booklat ~Inltructlonl for Inherltance Tax Rlturn for a Ra.ldant
Dacadant~ IREV-1S011 for an a.planatlon of ad.lnl.tratlvaly corractabla .rror..
DISCDlItTI
" on. ,., duo I. ..Id .lthln Woo 131 e.l.nd.' ..n'h. .fl., .h. d.cod.n'" d..,h. . fl.. ...nn' ,m dlse.un' ..
tha tax paid I. allo.ld.
PENalTY:
Ih. ISX ..' ....... non-..,'lcl..'lon ..n.l'. I. c...u..d .n ,h. ....1 .. ,h. .., end In'.'''' .....,.d. ond no'
..Id b...,. ,.nu." ,a, ,..., ,h. '1'.' d.. .,.., .h. .nd .. .h. .., ..n.." ..,I.d. Ihl. n.n-..,'lel..'I.n
..n.l'. 1. .....I.bl. In 'h. .... ..nn.' .nd In .h. .h. .... .1.. ..,I.d .. ..u ..uld .....1 .h. .., .nd In','.''
that has baln a..a..ad .. Indlcatad on this notlca.
INTEREST:
In'.'." I. eh.,..d b.. Inn In. .I,h '1,.. d.. .f d.llnqu.ne.. ., nln. '" ..n'h. .nd on. 'II d.. .,.. ,h. d." .f
d..'h, .. .h. d." .. .....n'. I.'" .hleh b.e... d.llnqu.n' b...,. '.nu." '. I'" b.., In'.'''' .. .h. ,... ..
Ihe 16iC) par cant par annuli calculatad at a dally rata of .OOOI6~. All Un. which baca.. d.lInquant on and aftar
January 1, 1982 will baar lntere.t at a rata which will vary fro' calandar yaar to cftlondar yaar with that rata
announcad by the PA Oapart.ant of Ravanua. The appllcabla Intaralt rata' for 1982 through 19'7 ara:
'!!!! Inter.,t R"ta DAlly lntar..t FAetor !!!! lntaralt Aata DAilY lntora.t Fnetor-
nS2 ZOiC .000548 ln7 ,x .0002U
nn '.X .00041S l'UI8.19'1 lliC .000301
191" IIX .00nOl llJU .X .000tU
1915 UX .000n6 I"S'11J9~ 1X .0001'2
1916 10iC .00021,. 19'5.19" 'X .000Z~7
--Intara.t Is ulculatad .. follow':
INTEREST = BALANCE OF TAX UNPAIO X NUnBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
-.Any Hotlca I.,ued aftar the tax baco.a. dallnquant will ra'laet an tntara.t calculation to fl.taan C1S) day'
beyond tha data of the a..a..,ant. If pay.."t II ,ada lI'tar tha In"rut cooputatlon data ,hown on tha
Nottn, additional Intarnt ault ba calculatad.
, IIr~14;C'I"(',H<41
PROUA IE
10/20/91
~.~ INHERITANCE TAX
EXPLANATION
~.~ OF CHANGES
CDMMON',vrAl1l101I'INW,YlV,VM
O[I'Alt'MrNT 01 III VI Ntll
BUREAU Of INDIVIDUAL TAlES
or"l :W.ol
U,\RlHSI1\JllG ",\ I H;'" fW",(ll
Fritz Nelson Fll~ 2196-0658
ACN 101
SCHEDULE ITEM EXPLANATION OF CHANGES
NO.
The amount on line 15 does not include assets passing to a trust or similar
arrangement for which a Section 2113 election has not been made (72 P. S. 9113).
The reported values of the excluded assets have not been verified by the
Department of Revenue.
TAX EXAMINER Bill Lyons
PAGE 1
ROW Copy
PURPOst Of
NOTICtl
To fulfill the r.qulr...nt. of S.ctlon 21~5 Cb) of the Inharltanc' 8nd [.t.t. Ta. Act, Act ZI of 1995.
(72 P.S. Sactlon 91~5',
PAYttEHT,
D.tach tha top portion of thl. Hotlea and .ubllt with your pay.ant to tha R.gI.tar of Will. prlnt.d on thl
ravar.. sid..
__ "aka ch.ck or .on.y ordar payabl. tal REGISTER OF MILLS, AGENT.
AEFUND (CA)I
A r.fund of a ta. cr.dlt ..y b. r.qua,tad by coapl.tlng an "Application for Aafund of Pann'Ylvanla
Inh.rltanc. and E.tata raM" (AlV-l)I)). Application. ar. .vallabl. at the Dfflc. of the Raglstar of Will.,
any of the Z3 R.v.nua DI.trlct OfficII or frol t~a Dapart.,nt', Zl,-ho", an.warl,,~ ..rvlca nuab.r. for forll ordarlngl
In Pann.ylvanla 1-800-)6Z-2050, out.ld, Pannsylvanla and within lOCI. Harrl.burg araa (111) 187-8094,
TOOl (111) 112-ZZ52 (H.arlng I.palr.d Only).
OBJECTIONS: Any party In Intara.t not .atl.fl,d with the a.......nt of ta. a. ,~~~n on thl. notlc. .ay obJ,ct within
.I.ty (60) day. 0' r.c.lpt 0' thl. Notlca by'
--wrltt.n protast to the Pi D.part..nt of R.vanu., Board of App.al., D.pt. 281021, Hlrrlsburg, PA 11128-1021, OR
--.I.ctlng to hive thl aatter d.ter.lnld .t audit of the par,onal rapr...ntltlvl, OR
--.pp..l to the Orphan.' Court.
AD"IN-
ISTAATIVE
COAAECTIONSI Factuel arror. dl.cover.d on thl. ..,..,..nt .hould b. addr..sad In writing to: Pi Dlpart..nt of Rav.nu.,
Bureau of Individual T.~a', ATTNt po.t A.......nt R.vlew unit, O.pt. 280601, Harrl.burg, Pi 11128-0601,
Phon. (111) 181-6505. S.. pig. S of tn. booklat "In.tructlons for Inherltancl T.. Aaturn for. RI.ld.nt
Dlcldant" CAEV-1501) for an I.pl.natlon 0' adelnl.tratlvely correctable .rror..
PENAL TV ,
Thl 15~ ta. aan..ty non-Plrtlclpatlon p.nalty I. coaputad on the total of the t.. and Int.r..t a......d, and not
paid b.for. January 18, 1996, the 'Ir.t day aft.r the end of the tax .an..ty p.rlod. Thl. non-participation
penalty I. app.alabl. In the .... aann.r .nd In tha the .... tl.. p.rlod a. you would appaal the tax and Int.r..t
th.t ha. b..n .......d a. Indlcat.d on thl. notlc..
INTEREST,
For d.t.. of dalth on or .ftlr 10-)-91, Pann.ylvanla E.tat. TI. b..ad on the Fld.ral t.t.ta Tax
r.turn blco.., d.llnqu.nt at thl a~plratlon 0' nln. (09) .onth. fro' thl data of daath.
For dat.. of daath prior to 10-3-91, Pannsylvanl. E.t.t. Ta. ba.ad on tha f.d.ral E.tata TIX raturn
b.co... dallnqu.nt at the a~plretlon of .IQ~t..n (18) aonth. froa the data 0' d.eth.
'ex.s which baca.a d.llnquant bafora Janu.ry I, 1982 balr Intara.t et tha rata 0' .Ix (6X) p.rcant p.r .nnu.
calculatld at a dally rata of .000164. All t.x.. which bac... dallnquant on or .,tar January 1, 19B2 will b.ar
Intar..t at a rata which will vary 'roe cal.ndar yair to calandlr y.ar with that rata .nnounc.d by thl PA
Dap.rt..nt of Aav.nue. Th. appllcabl. Intar..t rata. for 19B2 through 1997 Ir.l
V.ar Int.rllt Aat. naUy Intarltt Factor V.ar Intarllt Rat. nally Intarllt Factor
1982 20X .000548 19111 'X .000247
1983 lOX .000U8 1988-1991 IU .000301
19a" It:( .000301 1992 'X .000:lt1
1985 n~ .000356 1")-1994 7X .000192
1986 lOX .000214 1995-1991 'X .000241
ulnt"nt I. calcul.t.d a. followll
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR
..lny Notlc' I..ued .ftar the t.x b.co.a. d.llnquant will r.fl.ct an Int.r..t calculation to flftaen (IS' day.
b.yond tha date of the ........nt. If p.y.ant I. .ada .ftar the Int.r..t co.putatlon d.ta .hown on the
Notlcl, .ddltlonal Int.r..t .ust ba calculat.d.
/5"-/.v _ J'
DORIS TROSTLE
DAUPHIN DEP BK & TR CO
8 W HIGH ST
CARLISLE PA 17013
COHHONWEALTH OF PENNSYLVANIA
DEPARTHE~T OF REVENUE
NOTICE OF DETERHINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSINO LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
,
/
'*,
BUREAU OF INOIVIOUAL TAXES
INHERITANCe TAX DIvISION
O[pr. zaUDI
H.\ARISIURa, PI 1111'-0601
I.,./U 'I au HI-",
03-30-98
NELSON
08-14-96
21 96-0658
CUMBERLAND
202
FRITZ C
Allount A..Ut.d
"l
MAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HOTEl To jn.u~. p~op.r credit to ~our account, subllit the upper portion of thl. for. with your tax paynant.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
RE-V:;i6--EX-iiFP--ioi:-9;i-----.-.-NO-ficE--OF--nETE-iHINiiiloii-AN-n-As-sESS-HENT-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF NELSON
FRITZ
C FILE NO.21 96-0658
ACN 202
DATE 03-30-98
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
9.599.75
2, Pennsylvania Inheritence Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
.00
5. Pennsylvania Estate Tax Due
9,599.75
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
9.599.75
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
.-:\
. .
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE ,00
(IF TOTAL OUE IS LESS THAN .1. HO PAV~ENT IS REQUIRED
IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU ~AV BE
DUE A REFUND, SEE REVERSE SIDE OF THIS FOR~ FOR INSTRUCTIONS. I
, _.
"IF PAlO AFTER THIS OATE ,-'st6 REVERSE SlOE
FOR CALCULATION OF ADOITIOHAL INTEREST.
PUm'OSE OF
NOTICE I
to fulfill the r.qulr..anta of s.ctlon ll4S (b) of the Inherltanc. 8nd Eatat. tax Act, Act II of 1995. (7l P.S.
S.ctlon 91451.
PAYPfEHT:
D.tach the top portion of thla Notlc. and subelt with your pay..nt to the Reglst.r of Will. prlnt.d on the
r.".r.. .Ide.
n ".k. check or .on.y ord.r payabl. to: REGISTER OF MILLS, AGENT.
REFUND etA): A refund of a tax cr.dlt .ay be reque.t.d by co.pletlng an "Application for Refund of PennsYlvenla
Inh.rltance and E.tat. tax" (REY-1313). Application. are available at the OfficI of thl A.gl.tlr of Will.,
any of the l3 Alvlnul District Offlc.s or frol thl O.Plrt.ent's Z4-hour answlrlng .ervlc. nueblr. far for.. ord.rlng:
In Pennlyl"anla 1-800-36Z-Z050, out.ld. P.nnlyl"anla and within 10cII Harrisburg ar.. (717) 787-8094,
TOOl (7171 77Z-ZZSZ IH..rlng lap.lr.d Only).
OBJECTIONS:
Any plrty In Int.rl.t not s.tl.fl.d with the a.s.ss..nt of t.x .. shown on thl. notlcl ..y obj.ct within
.Ixty (60) d.y, of r.c.lpt of thl. Notice by:
--written prot..t to thl PA Dlpart.lnt of AI".nu., Board of App.al., D.pt. l810ll, Harrl.burg, Pi 171Z8-10ZI, OR
--.I.ctlng to hl"l the ..tter d.t.raln.d at audit of the Plr.onal r.prll.ntltiv., OR
--app.al to the Orphan.' Court
AIJtUN-
ISTRATIVE
CORRECTlONS1
Factu.l .rror. dl.cov.r.d on thl, ........nt should ba .ddr....d In writing to: Pi D.part.ent of A.venu.,
Bur.au of Indlvldu.l T.x.', AIIN: Pa.t A.......nt R.vl.w unit, D.pt. l80601, Harrl.burg, Pi 171Z8-0601,
Phon. (717) 787-6505. S.e p.g. 5 of the bookl.t "Inltructlon. for Inh.rltanc. T.x R.t~rn for a R..ldant
a.c.d.nt" (REY-1501) for an ..plan.tlon of adalnl.tr.tlv.lY corr.ctabl. .rrar..
PEHALTY1
Th. IS~ t.x aan..ty non-participation panllty I, ca~t.d on the total of the tax and Int.r..t ......ad, and not
paid bafor. January IB, 1996, the flr.t d.y .ft.r the Ind of the t.x .an..ty plrlod. thl. non-Plrtlclp.tlon
p.n.lty I, .pp..labl. In the .... .ann.r and In thl tha .... tl.a p.rlod .. you would .ppa.l thl tax and Inter..t
that h.. be.n .......d a. Indlc.t.d on thl. notlc..
INTEREST I
Addltlon.1 P.nnlylvanl. E.t.t. T.x .......d a, a rllult of . chang. on the Fadaral E.tatl Tax clo.lng
I.tt.r baeo... d.llnqu.nt at thl Ixplratlon of anI (1) .onth fro. the data the final notlc. of the Incr..I.
In r.deral E.t.t. T.x I. recalv.d.
Ta... which bec.e. delinquent b.for. Janu.ry 1, 19BZ b.er Inter..t at the rata of .Ix (6~) p.rcent par annul
calculated at a dally rata of .000164. All ta.e. which b.c... d.llnqu.nt on or aft.r Janu.ry 1, 1'8Z will b..r
Inter..t at a r.t. which will vary fro. c.lendar year to calendar y.ar with that rate announc.d by the Pi
a.part..nt of R.vlnu.. Th. appllc.bl. Int.r..t rat.. for 198Z through 1998 .r.1
'!!!! Interllt Rate Dally Inter..t Factor ~ Int.,..t R.t. D.Ily Int.rllt Factor
1982 'OX .000548 1987 'X .00OZ47
I.n 16~ .000431 1918-1991 1l~ .000301
1984 1l~ .000301 199Z OX .DDOZc.7
1985 13:< .0003S6 1 '93-1994 7X .00019Z
1986 10;( .000Z74 1995-1998 'X . aoOZ47
--Int.ra.t Is calcul.ted .. followSl
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc. I..ued .ft.r the t.x b.co..s d.llnquent will r.fl.ct an Int.r..t calcul.tlon to flft.an liS) d.y.
bayond the data of the ....sl..nt. If pey..nt I. .ad. .ft.r the Interest coaput.tlon d.t. .hown on the
Notlc., .ddltlon.1 Int.r..t au.t ba calculat.d,
Is:. I~~ I.. J'
COHMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSVLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
*,
, ~
BUREAU OF INOIVIDUAL TAMES
IHttUIIAHC[ fAil DIVISION
DlP'. 1IOt.OI
IlARNISIURG. PA 111l1-01l01
1".lItlll" 11'.'"
03-30-98
NELSON
08-1(,-96
21 96-0658
CUM8ERLAND
202
FRITZ C
DORIS TROSTLE
DAUPHIN DEP BK & TR CO
8 W HIGH ST
CARLISLE PA 17013
Anount R.",itt.d
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HOTE: To insure proper credit to your account, sub...!t the upper portion of this forn with your tex p.YMent.
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR FILES ...
Rifv:iiJ;-EX--AFP--Coi:-9ij-----.-.-NCificif-OF--nETifRHiN-Afio-N-Aiin-AS-sESSlHENii----------------------------
OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF NELSON
FRITZ
C FILE NO.21 96-0658
ACN 202
DATE 03-30-98
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
9.599.75
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
5. Pennsylvenia Estate Tax Due
9,599.75
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
9,599.75
7. Additional Pennsylvania Estate Tax Due
TAX CREDITS:
PAVMENT
DATE
DISCOUNT (+)
INTEREST/PEN PAID (-)
RECEIPT
NUMBER
AMOUNT PAID
'.j( "
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
tIF TOTAL DUE IS LESS THAN '1. ND PAYNENT IS REQUIRED
IF TOTAL OUE IS REFLECTEO AS A "CREDIT" (CRJ, YOU NAY BE
DUE A REFUND. SEE REVERSE SlOE OF THIS FORN FOR INSTRUCTIONS.J
>IF PAlO AFTER THIS DATE. SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
.00
PURPOSE OF
HOlICEI
To fulfill the r.quir...nt. of S.ctlon l14~ (bl of the Inh.rlt.nc. and [,tat. Tax Act, Act II of 1995. (72 P.S.
S.ction 914~).
PAY"ENT:
D.tach the top portion
r.ver.. .ide.
-- "aka ch.ck or .on.y
of thl. Notlc. and .ub.lt wIth your pay..nt to tho R.gI.ter of Will. prlnt.d on the
ord.r payabI. to:
REGISTER OF HILLS, AGENT.
REFUND eCR): A r.fund of a tax cr.dlt .ay b. roqu.,t.d by coapl.ting an "Application for Refund of Penn,ylvanla
Inh.rltanc. and E.t.te Tax" (REV-I1Il). Appllcatlonl are avallabl. at tho Office of the R.gi,ter of Will'.
any of the 23 Revenuo DI.trlct Offlc., or fro. tho O.part..nt", 24-hour an'werlng ,ervlc. nu.ber, for for.. orderlngl
In P.nn.ylvanla 1-300-162-2050. out.ld. Pann.ylvanla and within local Harrisburg aroa 17171 737-3094.
TOOt (717) 772-2252 (H.erlng Iepelr.d Only).
OBJECTIONS I Any party In Intero,t not ,ati,fi.d with the als.s,..nt of tax as shown on thl. notlc. .ay Object within
.I~ty (60) day. of r.colPt of thl. Notlc. bYI
uwrlthn protnt to the PA nopart.ont of R.v.nu.. Board of Appoall. Oept. 281021. ttarrhburg, PA 17128-1021, OR
--el.ctlng to have the aatter d.ter.ln.d at audit of the personal repres.ntatlve. OR
--.ppeal to the Orphan," Court
ADt"H.
ISTRAlIVE
CORRECTIONS:
F.ctual error. dl.cover.d on this ....'...nt Ihould b. .ddr....d In writing t01 PI nep.rte.nt of R.v.nue,
Bur.au of Individual Tax... ATTN: Po.t A.'.'...nt R.vl.w Unit. D.pt. l806QI. Harrl.burg, PA 17128-0601.
Phone (717) 787-6505. S.e page 5 of the bookl.t "In,truction, for Inh.rltance Tax R.turn for. Re.ld.nt
O.c.dent" (REV-I501) for an ..planatlon of adalnl.trativ.ly corr.ct.bl. .rror..
PENALTY:
Th. 15% tax aene.ty non-p.rticlpatlon panalty i. co.putad on tho total of the tax and Intara,t a......d. and not
paid b.for. January 18, 1996, tha first day .fter the ond of the tax aana.ty p.rlod. Thl. non-participation
penalty I. app.alablo In tho .a.o .ann.r and In the tho sa.. tl.a p.riod .. you would appeal tho tax and int.r..t
that has b.an ..'....d .. Indlcat.d on thl, notlc..
INTEREST:
Addltlon.1 Penn,ylvanl. E.tal. Tax .,.e,..d as a re.ult of a chang. on Ihe Fod.ral E.tat. lax clo.lng
latt.r becoae. dallnqu.nt .t the expiration of one (11 Month fro. the dato the final notice of the Incr....
In Fed.ral E.tal. T.. I, r.celv.d.
Ta~.. which boca.e dellnqu.nt b.for. January I. 1982 b.ar Int.r..t at the rata of .ix (6%) p.rcent p.r annuM
calculat.d at a dally rate of .000164. All ta~es which b.ca.. delinquent on or aft.r January 1. 1982 will b.ar
Int.re.t at a rate which will vary fro. cal.nd.r y.ar to caI.ndar y..r with that rat. ftnnounc.d by the PA
n.part.ent of R.v.nuo. Th. appllcablo Inter..t r.t., for 1932 through 1998 aral
~ Int.rnt Rat. Oalh Inter..t factor !!!!" Inhrnt Ral. Dally Inhre.t Factor
1982 20% .000548 1987 'X .000247
1981 16% .000438 1988-1991 It:( .000301
1984 lU .000301 1992 'X .000247
1985 13% .000356 1993-1994 7X .000192
1986 10% .000271t 199~.1998 .X .000247
ulnt.re,t I, calculat.d a. follow'l
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notice I'.u.d .fter the t.~ b.co... dellnqu.nt will refl.ct an Inter..t calculation to flft..n (I~) dly.
b.yond the date of the ..'.....nt. If p.y..nt I. ..d. .fl.r the Intor.st co~utatlon date .hown on thl
Notlc., additional Int.re.t _u.t b. calculat.d.
PAYlEXTI
OItach the top portion a' thh MaUe. .-.d ...It ..Ith your ,.,..,t ... ,.)'8bl. to the MM end Iddren
printed on the rever.. "de.
If RESJDEKT DECDJEHT .... c:heck or MWMV order p.veilh ten RECISTER OF WILLS, AGENT.
If ItOIHlES11lDIT DECEIlEIlT .... dwell .. ...... ....... .....1. t.. COIttON\IEAL TH OF PEHllSYLVAHIA.
REJ1ICD (CAh A r.hnI of a tax credit, ....Ich .... not r~Il'" on the Tax Aatum, ..v be r.....ted bv COlIlpI.Unt .,
-AppUelltJan for A.f1nI of p.,...nlVW111 Jrherl~ ... E.tat. Tax- (REV..nU). AppUcaUon. ar. 1IY'I1l1ib1e at
thI Office of the Aeght... a' WIU., InY of thI Z3 A.v.... Ohtrlct Offlc" or froll the DlpartMnt'. Z4-hour
.,....rl,.. "Nice ......n far 'an. arderl,..1 In P.-rtnlVW1la l-lao-36Z"U50, outelde p.,...nlVW1la
and ..IUdn lOQI ..rrhburg ar.. (717) 717"1094, T1JD. (717) nz..ZZSZ CHArlng J~lred only).
REPLY TOI DoIe.Uon. reprdl,.. arrare cant81ned on thh noUce IhaUld be addra..ed tal PA Deper~t of A.veNM, Bur'"
of Indlvlul To.., Ami Pall ......lMnt A.vl_ lkllt, Dept. Z10601, ..rr!lburg, PA 17121"0601, phana
(717) 717"6505.
Dlsaunl
If .,y tax ... I. ,.Id ..Ithln thr.. (5) calender -.nth. aftar thI decedent'. dMth, a five percent (S%) dllCCM'lt
0' the tax peld I. allawed.
paul TV I
The 15% tax ......ty nan"pIIrtJclp.Uan ,.,-1 ty 11 ~ted an the tatel a' the tax ... lnt.r..t .....sed, end not
peld before Jenlarv 11, 1996, the flret dIIv aft.r the .-.d of the tax __.ty period.
1NTIRES1.
Int.r.et 11 c:Mrged blglmlng ..Ith flret day of dell~, or nine C') IIOftth. and one (1) dQ frOll the dIIt. of
dMth, to the dIIta of pa,..,t. To.. ....Ich bec8M "'l1~t before Januarv 1, l'IZ beer lntareet at the rate of
.be (6%) perc.,t per ...... eIIlcul.ted at a dallv ret. of .000164. All tua. ....Ich ___ "'U~t on and afta..
........, 1, 1HZ ..111 beer lnt.r.1l at a rat. ....1c:h ..111 varY 'rOIl calender vllr to calendar VII" ..lth that nt.
~ bv the Pi Depert.ant 0' R.v.nua. The ."Ilcabl. Intar..t rata. for 191Z through 1991 .r'l
Yo.. Int.raet bte 0I11v Int.r..t Fector V... Jnter..t bte Doll. Inter..t Fecto..
1HZ zoX .000541 1911 9J .000Z47
ItIS 16% .0000' 19ea"I991 I1X .000501
19M I1X .000501 199Z 9J .000Z47
I9IS 111 .00osWt 199'-1'" n .000l9Z
1916 lOX .000Z74 1995"199' 9X .000247
--Inter..t I. e11lculatad a. followll
IIITERElIT a BlUlfCE OF TAX UIlPAIO )( HVKBER OF DAYS DELIHqUEHT )( DAILY IIITERElIT FACTOR
....Anv Matlce In,,1d aft.r the tax ~. dell~t ..U1 reflect., Inter..t calcuhUan to flft.., US) dIIv.
beyond the dlta 0' the .....~t. If PII~t .. ~ aft.r the lntar..t CQIfIUtatlan dIIt. IhaWI an the
Matlce, addition" lnt.r..t .,.t be calcuhtad.
/s 1.<1- ,\.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
BUREAU OF INDIVIDUAL TAXES
U'UITAHCI: 'AX DIVISION
Dl.PT. UIUI
twlAISIlltG, PA 1712'1-0601
m.IIU 0 an 11I-m
DORIS TROSTLE
DAUPHIN DEP BK
8 W HIGH ST
CARLISLE
DATE
ESTATE OF
DATI! OF DEATH
FILE NUMBER
COUNTY
ACN
03-30-98
NELSON
08-14-96
21 96-0658
CUMBERLAND
201
bo<Jnt R..I Hed
FRITZ
& TR CO
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE, To In..,r. pr_r credit to your 8CCount, lubIIlt tM up...r portion of thh fo... with your tax p.~t.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE"y:iliiITEX-AFji-lo3':9'rj------ii.ii-iiiifEiiii:"Aiic'E-YAX-STA'TEii'ENY-OF-A'i:"cciijtfT--iiiii---------------------
ESTATE OF NELSON FRITZ C FILE NO. 21 96-0658 ACN 201 DATE 03-30-98
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACH IN THE MANED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 02-09-98
PRINCIPAL TAX DUE.. 9,599.75
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
'12-05-97
02-06-98
RECEIPT
NUMBER
AA242518
AA269731
DISCOUNT (+)
INTEREST/PEN PAID (-)
429.18-
56,90-
10,028.93
56,90
AMOUNT PAID
:. ,
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
9.599.75
.00
.00
,00
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN el,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI,
YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS. I
C
PA'ttI>fT1
o.tech the top portion of this Hatlc. WId ..,.It "Ith )'OUr p.~t aade p.,.bl. to U. r-. IW1d .tdr...
prlntMt on the n.".r.. diM.
If RESJDEHT DECEIlOCT uk. cheek or ...y arar payabl. tal REGISTER OF WILLS, AGENT.
If NQN-RESlDEHT DECEDENT aka c:heck or "'1 orar pa,.bl. tOI CotttONWEALTH OF PEtf<<SYlVAHIA.
REJ1.IID (CAli . r.f\n:I of . tex crlldlt, whIch WII' not r...tMt on the To A.tum, _1 be r...tMt by ~I.tlng .,
"AppUQtlon far A.f\n:I of p...,-vIVMla Jm.rIUnce WId Edat. Tax" (REV-UU). AppUClltlon. ar. IM1I18bl. et
the Offlee of the Aeglst.r of "Uh, en)' of the Z3 A..".,.". District Offlc.. or frOll the Depar....t.. Z4-hour
.,....rlng .."Ice ,..,.n 'or fora. oriMrlncu In p.,.,sylVMI. 1-800-36Z-Z0Sa, ouhliM p...,-vlVW11.
... within 10C111 Harrisburg .r.. (717) 717-1094, TlJOI (117) nz-zzsz (Hearing J.,.lrMt only).
REPLY TOI b.tton. regardIng .rror. contained on this nottce thould be eddrllnd tOI PA Depert-lt of A.."......., Bur..,
0' Individual Tax.., .TTNI Pa.t ........"t A.vl~ unit, Dept. Z10601, Herrlsburg, P' 171ZI-0601, ~
(717) 787-6505.
DISCOl.IfTI
If en)' tax dull I. paid within thr.. (]) QI8ndar ItOftth. .ft.r the decedent'. dMth, . flv. parcMt (5%) dl~t
of the tax p.ld I. .Ilowed.
PDtAl;t1
The 15% tax ....b non-p.rtlclpatlon per'IIIlb II coeputlld on the tatel of the tax IW1d Int.r..t .....sad, .nd not
paid be'or. .JInMry II, 1996, the flnt day a'''r the end of the tax ......b period.
INTERESTI
Int.n.t II charged begl,.,l", with flnt da1 of iMU~, or nine (9) ItOftthl rd one (1) da, frOll the data of
dMth, to the data of P.~t. Tax.. which bee-. deUnquw'lt bI'ara J.1uary I, 198Z Mar In"r..t at the nt. of
,he (6%) percent per ...... calcul.tMt .t . dIIl1' rat. of .0001". .11 taXI' which bee-. deUncp.Mnt on InI .ft.r
.JInMry 1, 191Z will bier Int.r..t .t . rat. which will v.r, 'rOIl calendar ,ear to CIIlandlr ,..r .,Ith thet rat.
~ b, the p, Oepar....t of A.v.,.".. The 1lpp1lc:ab1. Int.rllt r.... 'or 198Z throuctl 1998 arel
Y..r Int.ra.t Ra" DeUy Jnter..t rKtor
Yoo.
Jntlr..t Rat.
DIllY Int.r..t rector
198Z 20Z .000S41 1987 .2 .000Z47
1.13 162 .00008 1988-1991 112 .00DSoI
1914 112 .000301 I99Z .2 .000Z47
1915 152 .00DS506 1995-1994 12 .000l9Z
1.16 IOZ .000Z74 1995-.99. '2 .000Z47
-"Jnt.,lIt I. calcul.tlld .. fallON'1
IIlTEIlEST " BALANCE OF TAlC UKPAID X HUKBER OF DAYS DELIHQUEHT X DAILY IHTEREBT FACTOR
--Any NotlCII 1.....1d .ft., the tax brIccM. dellnquMt ifill r.UKt Bn Intlr..t cttlcul.tlon to '1ft.." US) "'1
beyond tIM dIIt. 0' u. ........"t. If ~t I. -sa ,'''r \hi Int.rllt ~tatlon dl;t. IhoNn on the
Hatlc., addlt1~1 Int.,..t ...t be celcul.tMt.
..
-^. .
STATUS nEI'ORT UN[)ER nUl.E (,,12
Nmnc of [)cccdcnl: FnlTZ C, NEl.SON
Social Sccurily No. 182.4().1)714
Datc of [)calh;
08/14/%
Register File No. 21-11)1)6-0658
Pursuant to Rule 6.12 of the Suprcmc Court Orphans' Court Rules, I rcport the following
wilh respcetto complction oflhc administrulion of the above-caplioned cstate:
1.
S(ate whethcr administration of the estalc is complcte: Yes
No x
2. I f the answer to III is No, state when the pcrsonal
representativc reasonably believes thatthc administralion
will be complete: Dccember, 1998
3. If the answer to III is Yes, stale the following:
a. Did the pcrsonal rcpresentative file a final
accoun( with the Court'? Yes No x
b. The sepam(e Orphans' Court No. (ifany) for
the pcrsonal representative's account is:
c. Did Ihe pcrsonal represcnlative state an account
infonnally to the parties in interest'? Yes No x
d. Copics of receipts, releascs, joinders and
approvals of fonnal or infomlUtion accounts may
be filcd with Ihe Clerk of the Orp lUns' Court
and may be allachcd (0 this repo .
Datc: Augusl29, 1998
Signature:
r- .' .'
.~ .. ,
'., .;) ....
."-
;--".:
0
1"'1
0-
W
"'0
.j2 en ~
P- ... 5
0: t..)t,j
'.UM l<i~"<,ll
DOl N L. SNYDER
2 NORTII SECOND STREET, 71'11 FLOOR
HARRISUURG, P A. 1710 t
717-257-7524
Allomcy for the Estate