HomeMy WebLinkAbout96-00801
(OMMONWtAL1H Of 1'[NNSnVANIA
DEPARTM(NI Of RfVft~lJ(
DfPI '280601
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lAllach copy of Will) (A!I(lch CUPt (,f 'fln1l
ALL CORRESPONDENCE AND CONFIDINriALTAX"iNFORMATloifiHOULPjil DIRECTED 10",---------
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15, Spousal Tronden lfor dale' of doalh Clllor 6,30,941
See Inltruttlom lor Applicahle rotcftnlOlle on R,vllfllt
Side, {Indvde voh,it.. from Schodulft K (Jf Sdllldulll M,l
16, Amounl 01 Una 14 tClll.Ool" lit 6% (ule
(Indudl'l valueI frolTl Sr.hodlllo K or Sthedulft M)
17, AmfJvnl of Uno 14 lCIIWblll nt 15'\-lJ rntn
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lA, PrindpClI 1m dll(l (Acid 1{j)l horn Unl1\ 1\ \f,ulld II)
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER Of WILLS I
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ffJdQwl E\tottl To.... Roturn Roquirod
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0; TClICll Numbof of Scde Doposlt Boxes
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J, R.ol Ellale (Schadul. AI (II 0
2, Slocks and Bonds ISchedulo Ol 121 0
3, Closely Held Slor.k/Parlnerahlp InltHfnl (Schedulfl q 131 0
4, Mortgags, and Nolo' Rocoivubll'l (Schedulo 0) 141 0
5, COlh, Bank Deposil' & MIICollonooul POftonal PfOpfHly 151 0
z ISchedule EI
'" 6. Jointly Owned Property ISc:hedulo F) I ~ I 0
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=> 7, Tran,'e" (Schedul. GIISch.dul. LI ( 7) ')~,~i'J( uOf/
~ 8, TOlal Gron Au." (Iololllnfu 1,7)
u 9, Funeral EK~enlell Admlnlltrallye Co,,,, Mhcflllt1noau, 19) 5', :,-~I ,DC)
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"' hpensol I chedul. HI
10, Debit, Mortgage lIabllllhn, lift,,, ISr,hadul. q (10) I, ~'ty"fjL"..
11. Total Deductions 110101 Lines Q & 10)
12, Net Value 01 E'lolfl {liml 8 minus Un. 111
13, Charitable and GovernmontClI Bnqutlt" (Schedule Jl
18)_U~,..<'r r':.n'fl__.
'7 '1(0. 8'1
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III, IHI!M Il,n diHnrnlHI' <,I! lirlll ,0 Thi, is Iho OVERPAYMENT,
'ctHI(~ t.,.,.. If YO\I (1It1 'III( uMlln n fet urnl of YOUt ovcrpnymcnt.
21 If lino 1611 \penlAf IIHlf' 11111,111 fllIII" thl' tI!l/flHHI'" "filiiif' ')1 H\I\ i\ !lw TAX DUE, (21) ._~ 7__.1 J .& 0
^ (:nln, Ihn 11I1'"nlt "" IlIn 1'<11'111<1' 11,,1' 1'10 111'11 ll^ 121Al C>
(\ r fllfll ttlll !otol 1,1 lillI' ) \ (I;"j ) 1 ^ I," 1111" ) 1!1 'fill I; tlHl BALANCE DUE, (21 B) _~__7' 7 $_. 4 c)
.,~(1~..Ch'(~,f'ftvnbl. In: R'lIUhl.r 01 Wllh, Au."t_ ,,_,._ ___ ______.___._____.__._________._...__n
- -.. .. eE lURe TO ANsweR ALL QUesTIONS ON RivERSESIDE-~~!!.!~,~,CHECK MA!~_~ ~__==-=-
Undnr penolllfl' 01 perl'll,! I d",illlh 1IIIIt 11"lvlI ""1'0"",,1 tilt, 11'1111(' 11111,111,111' III l'mpOlI,/llIO Hhodulos nnd slalamanls, and 10 Ihe ba'l of my knowledge and bolll~f
II" tlllfl. ((j[rftd IInd IlIlIIpl"tll ! dnrlrllu 111I111I1I11"'! "..1 1111 1i'lltH'1l0 '"p(llllII 01 Irllllllllirkol "'01110 Dodmotlon of preporor olher than lhe personal rep'OSO,\tC1IIVO 1\
bo~ d on all HilcHr::(~, III ",,1,1.1, 1'11'1",,,,,1"11 '''I ;/,,,,1,,,1'11, _
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REY.ISlIrXII'IlAj I
~~~w;~ FU~~R~~DE~~~N~ES,
(OMMONW~ALTIl OF l'ENt-/$VWANIA I ADMINISl RATIVE COSTS AND
'Nfl\~:bY~1~t}T~~,Wl(RN,~~"~_ MIS~E~t~NEOUS EX~ENSES
ESTATE OF ---,. .--,----""'-.....,
Ti-tr:1'e>4 L. Z.....,;e-/" :;. s..~..l.f.$,".A 'f- .2'"10 t
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A, Funeral Expenle.,
B.
4,
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2,
3,
4,
5,
6,
7.
8,
. , ... .PlealePrln,tnorTvpe .
F'iLENUMBER .
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AMOUNT
- - --- - ---- - ~-~ ~--_..~~~-
DESCRIPTION
1.
r~~~..1 13'1:>""1 t..
Ke-)(,:'-'j ,.<:l(~(~
I11tMMJ
G;I~ep+ 1-. bt.., lei F"'-1 ere( I +i OWl< I !",c.,
(},fh,o/l.. (E'v+1e.fu,'e-.,
R,"j, R."" 6~<l/..1' ~ S(M.!>:
3, ~()I ,66
~-06,OO
100,00
1.
I Admlniltrative COlts:
Personal Representative CommIssions
Social Security Numb.r of P.rsonal Representative, __,_''''=-,_.~-
Year Commissions paid __0."__'''._______
2,
Attorney Fees ])"",'& J, Le...<>>< c'r,
{-~c.df{~l'rl~!>v3 S.f../ i):HJ~I.JJ' l:>tt 170lQ
Family Exemption
Claimant _____..._"_""",,,,,_ Relationship , ,_,____,_~
Address of Claimant at decedent's death
Stre.' Address ",_.n
"I()O,OO
3,
City ___u,,"'_____-'_'
State ____ Zip Code~,,~~...;.
Probate Fe.s
Mllcellaneoul Expenl..'
;?cllff(.,,()f/~'..>e..;;~ 0'; ~l<.tCI!So.r: (;c.JJ ~el
p.'~') -.1 'uokt, he~
?o$-f~rf" he.
6/7,) fee-
Sw.14"1 ..\ ?brier'
m. If3.Jf.'/(108'
1000,O()
?O.C50
i1l.t5, en;
/().crD
TOTAL (Allo eMor on line 9, Recapitulatlonl
(If more Ipace II needed, Inlort additlonallh.... of lame II...)
$ ~ 5'6/ 'c:'_~__
;2./~ 9&.fol
REVOCAlILE
TRUST AGREEMENT
MADE this .!J..~~ day of D&'~!::'JY, 199.1:.. by and between Thert.:~a L. Zwick,
individual and n:sldent of Cumberland County, PenllBylviUlia, (hcf(',inufler alternatively referred
to as the "Settlor"), and Theresa L Zwick individual and resident of Cumberland County,
Pennsylvania, as the Trustee. (hereinafter alternatively reierI'd to as the "Trustee").
lY..LTN E SSE T H:
,ARTICLE ONE
(A) Establishment of ::I'rust Estat~: The Senior ha~ transferred and dellvered to
the Trustee that property more fully described in Schedule "A", attached hereto and made part
hereof (the "Property"), The Tru:aec shall hold and administer the Property, together With all
other cash or property of any kind which the Trustee at any time may acquire from the Settlor or
from other, by inter-vivos tr,II1sfer or pursuant to beneficial') designatlon~ by Last Will and
Testament or oth~~rwise, including, but not liInited to, the residuc ,tn,t rcmainder of Settlor's
Estate as provided for in Settlor'> Last WllI and Testament (" Additions "), together with the
proceed~, investments and reinv<,stments willi respect therclO as a trust estate ("Tnlst Estate") on
!lIe terms aud conditiolls hercinafter set forth,
'The name of the Tru.~t herein created shall be nrn THERESA L, ZWICK
REVOCABLE LIVING TRUST,
(B) Dlstrthutll1lllUi,-Settlor Durillll Settlor's Ufetime: During the lifetime of the
Settlor, the Tmstee shall pay to the Sdl.lOl' 01 expend for tlle Scttlor's benefit the entire net
income produced hy the Trust Estate ("Income") in cOllvcnient installments or otherwise as
Settlor may fmm tlmc to time direct, together with such portion of the principal of saki Trust
Estate as Settlor truly from tilT\t: TO time direct in writing or, if Settlor gives no directiOn>, as the
Trustee deems advisable to provide for the health, welfare and cllmforulble support of the
Settlor, and to continuc Settlor'~ accustomed pnltern of giving to individuals and organizations,
Any unexpende\llncome shall be added to principal and invested as stIch,
(e) Distributions of Trnst EstllleJll.the. Eli~:nt a ,Settlor lIecomes IncllI,lacitated:
If at any tim.:' Settlor is under a legal disability, 01' if by reason of illness or mental or physical
disability Settlor is "illcapacilated," as such term is defined below, and is unable to make or
COlTllT1Ullicate responsihle decisions concerning SCltlor's affairs, the Trustee ~hal\ use Ihe income
and f'art or all of the princlpnl l,r tl1C Trust Est.,!e for the cnre, comfort and support of Ihe
Settlor, or for any other purpose which tile Trustee, in their sole and absolute discretion, deem to
br, for the best interes\.S of the Settlor,
1
"lncapudty" of a Settlor shall he determined by the (~xistcnce of Cine or 1lI(Jl't: Orllle tbJlowlng;
(l'l There IS a C{)urt order, which such 'Trustee or benetklary deems to be
jurisdictlolUllly proper and stJll concurrently applicable, holding a person to be legally
incapacitated to act on his 01' her own hehalf or appointing a guardian to act for him or her, or
(2) There are: duly executed, witnessed, and a,:knowledged written certificates of two
licensed physicians (each of whom represents that he or she is certifiecl by a recognized medical
board), to the .:ffect that each physician has examined the Settlor and has concluded that such
person has become incapacilllted to act rationally and prudently in his or her own financial best
interests, or
(3) Ther': is evidence which such Tmstee or be,neficiary deems t.O be creditablt' and
still currently applicable that the Trustt,',e has disappeared, is lma,countable absel1\, or is being
detained under duress where he or 8he is unabk effectively and prudently to 1001< after his or her
own best inlerests.
Given the occurrence of such ::vents or c,n.:mnstallces, the aft'ected Settlor shall be
deemed to have become incapacitllted, Such incapacity shall be (kerned to continue until such
court order, certiticaws, and/or circumstances have become inapplicable or have been revoked,
Any physician's aforesaid certificate may be revoked by a similar ceniticate 10 the effect
that the person is no longer incapacitated executed either' (a) by the originally certifying
physician(s) or (b) by two other licensed, board certified physicians, NlJ Trustee shall be under
any duty to instit\Jte any inquiry inlo the person's possil'le incapacity, but the expeIlse of any
such inquiry reasonably instituted may be paiJ from the Trusl :lssets, Payment for such inquhy
refers both t,l a reasotwble inquiry as to th: incapacity of slleh individual and to that inquiry as to
the revocation of such u certificate,
(D) Distributions F..ollo.winll tb.e..De.atlLDLllu.'...sCltloJ:;
(1), IO~Qrl1e DistrihuU<.ill.l!p.Qu1!.e.alll~llli.u.;.
Up")n the death of the Settlor, the Successor Trust.::,> shall pay to the personal I'epresellt<lcive of
the estate of the Settlor, all Income accrued but undistribur.ed as of the date of death of Ihe
Settlor
(2), Illiltib,ution of Principal to Esta.ll:.ill.....%illWL1Q.l'~-::.D.s;,illh..I~:. The
Successor Tlustee ,hall then make payment to the personal reprei;entative of the estate of Settlor,
out of the principal of the Trust, an amollO! equal to the estate, inheriulllce, transfer, succession
or other dealh taxes ("death taxes") federal. Sl<lte and other, payable by reaSOll of the inclusion of
part or all of the trust property in his or her estate, The detmniMtion by the perwnal
r
2
representative of the estate of the Settlor, of Ihe amount payable hereunder shaJJ be fmal and
conclusive, The fUla\ determination of the l\I11ount due hereunder shall be based upon the values
as t1na11y d~tennined for estate tax purposes it\ the cSUite of the Setl10r, The Settlor hereby
directs the Successor Trustee to pay such amount plOmptly upon llirltwn request of the personal
representative of the estate of the Settlor, and uflon payment of the amount fmally determined to
be due hereunder, the Successor Trustee shall he discharged from any further liability with
respect to such payment,
(3), P.IDJ/tI of Appointment Exercisabll:-'o;v~ttloL Upon the death of the Settlor,
the remaining principal and any accrued or undistributed Incom", shall be transferred and
dellverec to or for the benefit of such one or more person>, corporations or other organi1.ations,
including the estate of the Settlor or to the creditors of the Senior, in such portions or amounts
and subject to such t.rusts. ternlS and conditions as the Settlor, may appoint by specific reference
In thc Last W ill and Testament of the: Settlor to the power of appoinunent contained in this,
Paragraph (0) 3 of Article One, If the Senior does not exercise this power in full, the
unapIXlinted principal and accumulated and undistributed Income shall be distributed as
hereinafter provided,
(4), Distributions of Remaininlllncome and Principal: Upon the death of the Settlor,
the remaining principal of the Trust and any accumulated or undisu'ibuted income shall be
distributed as follows:
(a) Specific Dlstrihutlons frow the Trust Estate:
Prior to any distribution (If the balance of the Trust Estate, the following spec,ific
distrihutiolllJ shall be made by the Successor Trustee:
(i) One thousand ($l,OOQ,(J()) dollars to MARIE MCGLAUGHLIN, Settlor's friend and/
neighbor,
(il) Diamond riog and Four thou:,and ($4,000,00) Il) BRENDA SUE BROWNLEY,.j
Settlor's granddaughter.
,
(iil) Four thounsand ($4,000,00) dollars to SALLY DAY SHOWERS, Settlor's (
granddaughter,
3
(Iv) Four thounsand ($4,000 00) dollars to SHARON KELLER, Settlor's !
granddaughter,
(v) Three thousand ($:l,(XYJ,OO) ~()llaL' \0 SUSAN STONER, Settlor's niece,1I'
(vi) Three Ihousand ($3,000,00) dollars to GAY DUNN, Settlor's niece. ,/.
I
(vii) Three thousand ($3,OOO,I.JO) dollar, to JUDITH WElNRAUCH, Settlor's V
niece,
(h) UI~trlhutlon oUhl:.BalaW:uU~tht: 'fru~t.Es1ll!..el
After provision has been made for th~ above-noled sccit1c distributions, the
rest, residue, remainder and balance of the Trust Estale shall be distributed
to J. PAUL Z.WICK. Settlor's son,
(5). Failed Beneficiary Provision>~ ]n the evt.nt that), PAUL ZWICK should
predecease the Settlor, his share of the Tntst Estate is to be equally divided among my three
grnnddaughters, BRENDA StlE BROWNLEY, SALLY DAY SHOWERS, ,'ND SHARON
KELLER.
,.~- .
In the event that any of Stlttlor's other beneficiaries named ahove should predeceaSti the
Settlor, all of that person's share of the Trust Estate is to be left in Trust to be equally divided
among lhat person's lineal children and their issue, per stirpes, If an ~bove-named beneficiary
should predecease the death of the Settlor and should die without issue, then her share of the
Trust Estate shall be added to the other shares set aside for the blaleflt of the Settlor's other
living beneticiaries or their surviving issue, pel' stirpes
ARTICLE TWO
(A) Minor Beneficiary PrOYisiJ1ns: 11' any beneficiary who is entitled to receive a share
of the principal of the balance of the Tmst Estate pursuant to Paragraphs 4 (b) and 5 of Section
(D) in Article One, shall not have allained the age of twenty-one (21) years, the Trustee are
hereby authorized and empowered to continue to hold and manage such share for the benefit of
such person until he or she attains the age of twenty-one (21) years, and the Trustee may
accwnulate all 01' part, of the h1come from such person's share or pay 5.) much thertlof, together
with such amounlll of the principal of hi:; or her share of the Trust Estate as the Trustee in their
4
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s(lle and absolute discretion shal! de.,m pl'('per fvr his or hCf health, education, welfare,
~ maintenance and sllppor\. tn tl1(: dbbursel1K'nl of funds dil'ected to be paid to or for the tlse and
benefit of any beneticiary who shall nOI hav(~ anained the age (,f twenty-one (21) years, the
Trustee may, in their sole and absolute discretion, make payment of the same to the parent,
guardian or such other person, If any, having custody of the beneticlary who has nol yet attained
the age ,11' Iwenly-one (21) years at the time such paymenls arc mru.le, to be used for the health,
education, welfare, maintenance alld Stlpporl of ,ud! beneficiary, but withOUI liability tlO the pt\l'l
of the Trustee to see the application of said paymcms by the payee, and the receipt of any such
person shtdl be a full acquittance of th~ Truslee as to any amounts so paid, 01' the Trustee may
make payment of the same IlIrect!)! to or for the benetit of such benet1eiary. This ,hall be
\lollstrued as a pow!;r only and shall not operale to suspend the absolute ownership thereof by
such beneficiary who hns not yet attained t.he age of twenty-one (21) years , \lor prevenl the
absolute vesting thereof of such benefieilll Y,
(B) Perpetuities Sa~Q\iillw: Notwithstanding nnything to the contrary herein
contained, upon the expiration of twenty-one (21) years following the death of the survivl11' of all
the beneficiaries herein Illuned or described who are living lit the death of the tirst Settlor to die,
all Tmsts remaining hereunder shall terminate, and the principal shall be transferred and
delivered to the person lhen entitled to the Income therefrom
..-
(C) Spendthrift Clause: Neither tiu~ principal Iwr the Income of any portion of the
Trust Estate shall be liable or subje,.t to the contracts, debts, liahilities or lorts, now (II' hereafter
made, contracted, incurred or committed, or any beneficiary or remainderman; nor shall the
prinCipal or Income of the Trust Estate be liable to attachmenl hy garnishment proceedings or
other legal process; nul' shall any assigmnent ()l' order either of principal or income, given 1:1)' any
beneficiary or remainderman be valid, but the principal and Income shall be paid by the
Tt'ustee directly to or for the use of the beneticidry entitled thereto, without regard to any
assignmenl, order, attachment or claim wbatever, Every su~h attempted assigl1lTI\~nt 01' other
disposition by any benefi~iary or remaindennan shall not \:Ie merely voidahle, but absolutely
void, except that this provision shall not impair or restrict the exercise of any power of
appointment granted hereunder. No payment hereunder shall become the property of any
beneficiary or remaindclman until it is w..eived by him or his guardian,
(D) DJsposldon of Al'CJ:Ul:.d_lnrome..EoUowlng Death oflJl{,flme Beneficiary: Upon
the death of any tncome beneficia!)', any Income aC{:rued or received by the Trustee subsequent
to the last Income payment date shall be paid to the person 01' persons for whose benefit the
principal producing such Income is continued ill trust or to whom sLlch principal is distrihuted
under the tenns hereof,
(E) S1w:Il. Dividp.nds Allocated_T411'rlnclpal: Corporate digtributions received in shares
of the distributing corporation shall he allocated to principal, regardless of the number of shares
and however described or designated by till' distributing corporation,
s
,.-
,..
i, C.Qwp.1:JlDlis:.Clainu' To ~()mprom\se daim~ Hnd controversies:
8, yote CO!l)l,Jlon~: To vote shllre~ of corJ'lOratc stock, in person or by
proxy, In favor of or against management proposal,;
9, Carry Securities Without Idenlifyinll Trust Estate: To curry ~e,'urities in the
llame of a nominee, including UUlt of a clearing corp(lIlltion 01 dtlpository, or in
book entry form or unregistered or in such 'lther fom) as will pass by delivery;
10, DistrIbution in Kind: To make division 01' distribution hereunder either ill
cash or in kind; and, in cOlUlecuon therewith, to allocate 10 different kinds of, or
interests in, property and property having different bases for federal income tax
purposes, all as the Tmstee deem equitable;
11, Jnvesunent..of..Iru.s~Ass.c1:i: To Invest and reinvest the Trust Estate
funds (or leave them temporarily uninveswd), in any type of property and every
kind of investment, without regard to any principle of diwrsifi:atlon of risk, and
without being limited to "legal investments", including (hut not limited to)
corporate obligations of every kind, preferred (II' cornmon stocks, securities of any
regulated investment trust, and partnership interests,
/' ,
12, Participate in Business. Operatio.oJl: To participate in the operation of any
business or other enterprise for whatever period of time the Trustee deed propel',
with full power to do any and all things deemed necessary or appropriate.
Including the power to incorporate any unincorporated business; to vote any and
ull shares of stock owned in any such business: to borrow and to pledge assets as
security for such borrowing; to assent to, join in, or vote in favor of or against
any merger. reorganization, voting trust plan, or similar action, all\l to delegate
discretionary duties with respect thereto: to delegate all or any part of the
supervision, malUlgement and operation of the business to such persoll or persons
as may be selected; and to close out, liquidate, or sell the business at 6uch time
and upon such terms as the Trustee d~crn advisable
13, Deposit Funds: To deposit TruM Estate funds in any commercial savings or
savings and loan accounts, or in "money market" or sinlilar accounts maintained
by any corporal(, fiduciary,
14, BllWlYi..B.lnds: To borrow money for any reasonable Trust Estate purpose
(rom any lender, IllCludinll the power to borrow from the probale estate (If Settlor
for the purpose of payment of laxes or on behalf of any separate trust hereunder
fl'om atlY other separate trust hereunder, upon such tenns, Including (but not
limJted to) interest rates, security, and loan duration, as they deem advisable,
7
.---
15. Milke Loans: To lend Trust Estah:1 funds to such persons and 011 such tenm,
Including (but not limited to) interest rates. security, and loan duration, as the
Trustee deem advisabk, including till) power to make loans to the Settlor during
his lifetime,
16, Sale of Tl'Ust Estaw. ~1S: To sell or other,\lise dispose of Trust Eslate
assets, including (but not limited to) Trust Estate real Propeny, t(Jr CllSh or credit
public or private sale, and with slIch warranties or indemnifications as Ihe Trustee
deem advisable,
17, Alteration oL.Disposal JlLlnls.LEsJ.atlLA~: To improve, develop,
manage, lease, or abandon any Ttusl Estllte assets, as the Trustee deem a.lvisable,
18. Hold Property,JYjthout Identifyilli.Irust~: To hold property In the
name of any Trustee or any custodian or numinee, without disclosing this tnlst.
hm the Trustee are responsible for the acts of any custodian or nominee the
Trustee so use,
19. CompclWlte for Administralioo: To pay and advance money for the Trust
Estate's protection and for all expenses, losseS. und Iiabllitie, sustained in its
administration,
r~"" '
20, Act as ~al~es.e.ll\ll1iY.l:: 'f () prosecllte or defend any action for the
protection of the Tnlst Estate, the 'frustee in the performance of their duties, (II'
both, and to pay. cOlltest, or settle any claim by (1]' against the Trust Estate or the
Trustee in the perfOlmance of their dlllies,
21. Hin:.,.r.Jlli~ultant'i.~: To employ and dismiss agents, brokers, investment
advisors, a:;eountants. attorneys and employees, regardless of whether they are
associated with the Trustee. or the Tmstec or affiliates or employees thereof, and
lo advise or assist them in the perfonnilnce of their dulies,
22, AlIocate~('inci~'al,illliLlru;Qlru:: To d.ete,nninc wlull is principal or income
and what items shall he charged or credited to eiiJler,
23, Execute Bin..uui l.cilaLlD.sl11l.llliJnt~: To execute and delivp.r allY Insullments
necessary 01' uscl\.Il in the exercise of any of the foregoing powers,
24. Retain Non..lru;.o.me..pJ:Qducin~ P['~: '1'0 retain, during the Iifetinle of the
Settlor. for so long as the Trustee may deem advisable any property whatsoever.
regardless of whether or not such property Income producing,
,"
8
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25. &c.lain..s.:lllol',~.l'eJ'1iQllaLB.I;siden(;k !'olluwing the death of the Settlor. t)Jt'
Trustee atc alllbori7..ed Ie' retain as pan of the 'I'tust E~ta(c for the personal use of
the Settlor, llllY propert) occupied by Sctllor uno the Settlor at th" dea.th of Senior
as their prineil':,l place Dr !'("iidcnCt' for so long as the Setllat' wishes to occupy
said residence, During sliGh period of l'(~lClllioll, the Tl1.lSlee shall pay frolll the
Income or principal of the separate llw:ts established hereunder a" the Trustee
may deem to be in the lr.:\I iruercsts of such trusts and their bene tIc iaric~, a 11 taxes
and assessments kvieJ upon Dr assu~s,^l against residence, and all costs (If
mainlail11ng, repairing and insuring said residence
No obligation of rent shall be impo,ed upon rhe Settlor during any period of
occupadon of said residenci', On written or ora! request of dIe Selllor, the
Trustee may sell said residm:c and replace it with other pt")perty which in the
opinion of the TrusWe is sUlU'ible as a residence for the Settlor. tu be retained in
the trust in the same manner a" the property which v"as replaced,
26, i\uthoI'i~'.JJ.l....S.uuL.D...QI;I.Ulli:llW: Either Trustee shall have the power to
execute individually any and all docwnents necessary to carry out the powers,
functions, and dut:es of the position of Tl1Istee. Such power shall include, but
shall not be limited to: the signing of checks, thi;: opening r;f bank or other
tinandal accounts, the disbursement of TruM funds, the executioll of contracts.
and other such fmandaI transactions,
~
(B) ResigwWllll..Qf Trustee: Any Trustee may resign at any time during Settlor's
l1feti.mes by written notice to Senior, After the death of the Settlor, a Trustee may re,sign at any
time, without stating cause, by notice to the remaining Tru"tee(s); provided. however that prior
to the resignation of a sole remaining individual Trustee, such Trustee's resignation shall not
becume effective until after such TrLlstee has appointed a COlllorute tl1lStce as suce.essor. and such
CQrporate trustee has ac(:epted such appointment Absent sllch appoinrment and acceptance, said
Truste(~'s resignation shaH not become (~ffeClive until said Truslee has petitioned a coun of
compelent jurisdiction to designate a successor corporale trustee,
If:) Successor_1r.ustttOO: Upon the death. disability, incapacity or resignation of any
Trustee, during the lifetime of the SenIor, i.he S,m!or rna,y apPt,im one or more successor
'Trustees, Upon the death, disability. incapacity or resignation of any individual TI1.1stee
following the death of the SenIor, the then l'(~maining Trustee if any may appoint one or more
Sllccessor TruSlees. who may either be individuals OJ' a corporate trustee: pwvided. however,
llat such right of appoultment shall not exist to the extent a corporate trUstee has alread)' been
appointed hereunder,
9
Unless the SetlloI' mak"s oth~r pr<wisions dllring SenIor's liti:lime as is her unlimited
fight Olen UP"!) the death 1)[ LlI,apacity of tllC Se,ttlor, Sl:SAN S'~ONER, Set:lo~'S niece, and
1. PAUL ZWICK, Set110r'~ son, shall serve as SUCCESSOR CO,TRtlSTEES Without bond or
with as minimum a bom.l as required.
(D) RfplaceDlent or A Corporate. Trusteel If at "ny time a c()rpol'ate trustee has been
appolllted during the lifetime of SenIor. the Settlor may replllce su"h corporate lrustee by written
notice to said corporaw trustee, and may. but Sbllll not be re<juired to, designate a succes~or
corporate uustee, Following the death of the Seulor, an individual Trustee may replace a
corporale trustee by written notice thereto, and may, bUI shall nOI he required to, designate a
successor corporate tnlswe.
(E) COlnl,ensatlon....J.lL Trustee: The Trustee shall be entitled to re<:eive annual
compensation for thei.r services hereunder hut 001 in excess of such compensation as would be
approved hy a coun 01 competent Jurisdiction, Payment of sllch compensation to a Trustee, in
his, her or its capacity as such shall not preclude payment to any Trustee fr.lf the rendition of
professional servic.:s for, or on behalf of, the T I1.lSt Estate, For any services performed by the
Trustee in connection with SenlL'r', estates, which services are normally performed by the
personal representative, the Trustee shall be entitled to such additional (,',olllpensation us may be
fair and reasonable under the circumstnnces,
(F) Au1b.<lIiQ'_tlLlenn1nat/> Small Tr...~IS: Should the prindpal of any Trusr Estate
/_ herein provided for, be or become tOt' small in 'J1e Trustee' discretion to make e~tahlishment 01'
continuance of the Trust Estale adVisable, the Trustee may make immediate distribution of the
remaining pnncipal and Income outright to the Income heneneiaIies ill the proportion to which
they are then entitled 10 the Income. The rc:ceipts and releases of the distributee will terminate
absolutely the right of all persons who might olherwise have a future interest in any portion of
the Trust Estate, whether 'iested or contingent, without notice to them and without the necessity
of filing an account WIth the COlin,
(G) Mergl'r: The Trustee may merge or consolidate for administrative purposes any
tnlSI established under this Trust Agreement wllh any other trust establlshed by Settlor of the
Settlor havmg the same TruSlee and suhstllntially the same disposilive provisions,
(ll) D1vislonand..D.eJegation of Dl.lties \ly Trustee: One or more IJf tlle Trustee may,
whenever, as often, and for Slll,h period as they shall deem it advisable 10 do so, delegate 10 one
or more of the other Trustce, ,illY or all ministerial and administrative duties, Including the
keeping of books and records, acting as custodian of !be Trust ES\,lte properly, and preparing all
necessfII)' tax returns, as well as the authoril)' w exercise in their names and behalf any or all the
powers, authoriUltions, discretion, and duties vcsled in or devolving UPOI'. them as Trustee under
the proVisions of this Trust Estate. Any action taken by the Trustee to which such division or
delegation shall be made shall have the same f()fee and effecI as if taken and exercised by the
designating or delegating Trustee(s) acting in conjunl;tion with the designated ,'I' delegated
10
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Trustee(6). Any such delegation shall be sufficiently evidenced for a~y Iwd ~I'ery purpose if
r contained in a writing. signed by th~ dc,iglluring Tru~lee(S) and del1vered to the deSIgnated
Trustee(s) ,
(1) Fiduciary Rl'rtrictioN._DiscretlQn and EID:l.kmll: The powers and discretion
granted to the Trustee arc exercisable only in a fiduciary capacity and may not be used to shift or
enlarge any beneficial interest eXCI~pt as an incidental consequence of the disclllirge of fiduciary
duties. The Trustee may make discretionary payments of income and principal in un..:qual shares
to the beneficiaries of any trust establlshed hereunder, and may, but shall not be required to,
consider other ref,ources available to any btmeftciftrY, The Trustee may make taX elections
without regllrd to the relative intere,t, (If any b~nefkiarics and may, but shall not be required to.
make equitable adjustments among beneficiarks.
ABl'ICU EO.1JR
(A) t\ddltJnns to Tru~1 Estate: The Settlor or others may, by L~st Will and Testament,
inter-vivos transfer or belll'f1ciar)' design;ltion, add to the Trust Estate, cash or such property in
kind as IS acceptable to the Trustee al any time during the term of the present Trust Agreement,
,"' (8) Se~Q...&.vDke AWel'ml'.nt; The Settk)r expressly reserves tlle right at
any lime and from time to time to revoke tltis Agreement, ill whole or in part, by written notice
delivered to tile Trustee dW'ing Settlor's lifetime, The Settlor shall have the right to revoke, in
whole or in part, any portion of the present Trust Agrccmelll relating to the Trust created herein,
Upon the deatll of the Settlor, the Trusl and all of its tenm and conditions shall become
irrevocable and not subject to a.mendment or modification,
(e) SettJo('s..RI&bUlLA.lnwd-~1Aan:f1IlCJlt: The Settlor further reserve the right
at any time and from time to time to amend this Agreement at any time during her life by a
proper instrument ill writing, executed by the Settlor and delivered to the Trustee during Settlor's
lifetime and accepted by the Trustee, The Settlor shall have the right to amend, in whole or In
part, any provision in the present Trust Agreement relating to the Trust created herein, lJpon the
death of tile Settlor, the Trust and of its telms and conditions shall not be subject to amendment
or modification.
(0) Life InsurlUlCi:: If Settlor designate the Tmstee as beneficiary of tile proceeds of
any policies of insurance on their lives. the duty and responsibility for the payment of premiums
and other charges on such policies during the Settlor's Ilfelimes shall rest solely upon Settlor.
The only duty of tlle Trustee shall be the safekeeping of such poliCies as are deposited with it,
and the Trustee shall be under no duty to notify the Senior that any such premium or other
charae is due and payable,
11
All options, righls, privileges and henefits exercisable by \)1' accruing (0 t.he SettJor during
". their lifetimes by \he tenliS of Ille polides lihall be for the Senior's sole henefit. The Settlor
agree, however not 10 exercise any options whereby the proceed, would be payable to the
Trustee ()ther t.han in one sum. Upon the written request of t.he S<:ltlor, the Trustee shall execut.e
and deliver such consents and instruments as may be requisite to enable the Settlor 10 exercise or
avail themselves of any option right pri\'ikgc or berlet1t granted by any of the policies. Upon
the Settlor's/Settlo!"s deaU\(s), or at such later time as may be sped fled in the policies, the net
proceeds of any policies then payable to Ihe TruslC.e hen~llllder shall be col1e\~ted by the Trustee;
the recdpt of Ihe lrus\C'~ for such proceeds shall re lease Ule lll,urance Gompanlcs from liability
on the policies, and the insurance c:ompanies shall \1c under n(J (luty to see to the application of
such proceed~, The Trustee may lake all steps llCee~:s"IY in thcir opinion to ent'(Jrce payment of
said policies and shall b,~ entitkd I(J indemnify th\~1l1sel YC~ i ,ut Df any property held hereunder
against all expenses incurred UI taking such action.
(E) ~'mplD~8th Benefits: 'I he Settlor may lksignate Ule Trustee as beneficiary of
certain empl(Jyee deau1 henefits, In sl1(:h case the Trustee shall wiled the pl'OCeedH receivabll\
therefrom upon the Settlllr'3 death and hold ulem as part of till' Trllst Estate, The rWJipt of the
Trustee for such pwceeds shall he a full acquiltance to the [\dministraIOl' of such benefit, and said
administrators i;hall not be liable to see to Ihe application of such proceeds, To Ihe extent that
such pl'Oceeds are not induded in the Settlor's estate for fi::deral estate lax purposcs, they shall
not be used for the p,\ym~nt of death \aXe., or any administration expenses of Settlor's e stale ,
The Trustee may select "BY option available to it as 10 the time and method of payment of such
proceeds and may also exercise any option with respe.ct to thc In\:ume or death taxes thereon as
they in their sole discretion deem advisable, and their decision in these matters shall be binding
upon, and shall nr)t be subject to question by, the beneficiaries,
ARTICLE Ff\!E
(A) Inc,ontestllbilin: The beneficial provisions (If this instnmlent (and of Settlor's Last
WiU and Testament) are intended to be in lieu of any other rig,hts, claims, or interests of
whatsoever nature, whethcr st.atutrJry or otherwise, t~XCcpl hona fide pre-death debts, which anv
beneficiary hereunder may have against or in Settlor's estate of the properties in Trust here,undcr.
Accordingly, if allY
beneficiary hereunder asserts any daim (CX(:crt a legally cnf(l;ceable debt), sUl\utory election, or
other right or interest against or in Settlor's e:it.ltc, Settler's wnt, or any properties of said Will,
or directly or indLl'ectly contCf>ts, disputes, or calls into question. before any court, U'ie validity of
this mstrumenl or of said Will, then;
(a) Sueh b(~nef1dary shall thereby &bsolutely forfeit any anti 811 hcneficial
Interests of whatsoever kind and nature whidl f>lIch beneftdary might Nherwise
have under this instrument and the inlelCsts of the other bcnet1daries hereunder
shall thereupon be appropl'iately and propoltionally increased and/or advanced.
12
,~
-,
(b) All of the provisions of this lnstr\lment, to the: extenl ulat they confel' any
benefIts, powe,rs, or rights whatsoewr upon such claiming, electing 01' contesting
beneficiary, shall thereupon become absolutely void and revoked, and
(c) Such claiming, decting, or contesling beneficiary, if tilen acting <I, a Trustee
hereunder, shall automatJcally cease to 11<' a Trustee, and shall thereafter be
Ineligible either to select, re1110W, or become a TrllSl,~e hereunder, The foregoing
shall not be construed, however, to limit the appearancc of any bcndiciary as a
wilness in any prcli,:eeding involving this instrument (Jr s'lid Will 11m limit any
beneficiary',; appeanHl(';c iI, <lny cal",dty in any proceeding solely for the
consu'uction of either of said documcnrS,
(J3) 1'1l~lentul.De.b14.1:axelLand Ot.hecChal:&c:LlWllIl-Stillllr'.s...Death: Upon eaeh
Settlor's dea\h, the Tru:;tee may pay to or upon the order of Se\tlor', person,ll n:presentatlvc
funds needed to pay Senlol 's debts, funcrui and burial expenses, costs of administration, death
taxes and specific bequests, if any, under thl) Setr.!oT's Last Will and Testament, The Trustee
may I'cly upon Seltlor's pers01lUll'epr,'sentative as to \he amount of such charges, The decision
of the Trustee about whether to provide funds shall be final. except that the Tnistel' shall use any
'V,S, Treasury securities that may be redeemed al pal' to pay fedwtl eSUlte !'axes for thaI purpose,
Assets tiiat arc nN included in SenIor's grm;s estate fill' federal estate tax purposes shal1110t be
used for such payments,
~ (C) l'a}'lIlent JIL~t tb~ Settlor's Death: If the Senior docs lIot negate titis
provision hy specific reference te} lhh paragraph in the Last Will ,;nd Testmnent of Ihe Settlor.
the Trustee shall, upon the deal]1 of the Settlor, pay to th~ c~,tale of SeHlo! from the principll of
the 'flust a sum sufficient to cover the estate and inheritance t,1Xes payable by reason of the death
of the Settlor and attributabk: to the principal of the Tl'IIst,
(D) Disclaimer: AllY bcneficiary herwnder, or the legal representative of any sitch
beneficillry shall have the right, Willlll1 \he time prescribed by law, to disclaim any benet1t or
power under this Trost Agreernem,
(l!,) Word ,Me.anings: The words "herein", hereinbefore", "hereinafter" and
"hereunder" refer to this Agreemlcl1t as a whole al1d not merely to ~ subdivision in which such
words appeal'. Unl(lSS Ihe conleKt requires oth.:lwisc The sln..l!;ular shlill include the plural. the
plural the singular, and the use of any gendt:r shall be applicable to all gcnders, The tenus
"child" "children" and "issue" :lnd similar terms shall include adopted children, regardless of \he
dale of adoption, wi\h full effect as if they ,!,'ere the natural children of the adopting pamm, The
tenn "minor" shall mean any person under the age of twenty-one (21) years, l'eg,ardless of the
age of \he majority provided by statute.
13
,,-,
(F) l!lu:~OLAJi1clf,lleadln\Ul: lkadings cOlllaincd in this Tnm Agr~emctlt are
Insened only as a mat1er of convenience and foJ' refc.r~nce, and slH,ll11ot t'c construed m any way
to define, limit, extend 01' dc.;,(;l'ib~ the scope of any of \he provisions hereof,
(G) Governhli l.aw: Thit. Agrecln~nt shall be deemed to have been delivered to and
accepted hy the Trustee in the Stale of Pellnsylvmiu, regardless of the jurisdiction In which
actual exee;ulion nlay have Oc'c\lrre(l, and shall Ix: interpreted and gowrned in all respectS by the
laws of said State which shall \1e applied til any dispute arising hereunder.
(H) Enfm:s:e.ahillb:: Thc invllljdily OJ enforceability of any particular provlslon.~ of
this Agreement shall no> affe.:1 the olhel' pmvislons hereof and this Agrecmelll shall be constrUed
in all respects as if such invalid or \Inell!'orceah\~ provision was omitted,
(I) {;M.llgIUli..J\.gteement: Except as otherwise spedBcally proviut:d herein, no
change, modifkation. amendment nf, or waiver under. lhis Agre,ement shall bt: valid unless the
same be in writing and signed by all of me parties hereto,
(J) !Sutif.es.: An) nOlice, request, dirccthm, instnll:tion lIr other communicatj('n
permitted or requested to be made hereunder by any parry t(1 tile Diller shall be in writing
(including telex, telegram or te\ecopkr ["('otX"], ,igned by the party giving such notice and shall
be delivered personally, sent by registered or certified mail. po,stllge plepaid, or by telex,
telegram or fax (in each such case followed by written continuation) to the other parties. to the
,r">-. addresses mdicared below (or to such other ,J(ldress as any or ailll!' said undersigned may have
submitted therefor by written notification, The date of p,~l'sonal delivery, lh.:: date of receipt (if
mailed). when delivered by the telegraph company or in Ihe cas<: G!' telex Of fax, when received,
as the case may he, shall be the d~'ective date ot such notke, Whenever under the tenns hereof
the time for giving notice or pert'omling an act falls upon a Saturday, Sunday or holiday, such
time shall be extended LO the next business day,
Mrs, Theresa L. Zwick
6-B Richland Lane, Apt, 1'-6
Camp HlII, PA 17011
14
""'
;'1
,
,'/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
--'I
BUREAU Of INOIVlDUAL TA~ES
INHERITANCE TAX DIYISJON
DEPT, 250601
HARRISBURG, PA 17128.0601
( '
NOTICE OF INHERITANCE TA~
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TA~
01-28-97
ZWI CK
07-09-96
21 96-0801
CUMBERLAND
101
E~~:'"'t !~"-ltt.!<l. -l
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ....
ifiV': isc'-i 0 EX oAF ii Of IF9& yo Nor i cEo "oF - i"NHEiii i' Aiie E- "fAx - "A"ppiiii is EHE NT -; -A i. i:OWA iic E "i;Ii"""""""""" -""" - -"
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
THERESA L FILE NO. 21 96-0801 ACN 101
DAVID J LENOX ESQ
1 3 E HARRISBURG ST
OILLSBURG PA
DATE
ESTATE OF
DA TE OF DEATH
FILE NUMBER
COUNTY
ACN
17019
ESTATE OF ZWICK
TA~ RETURN HAS, (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real E&hb ISoh.dule A) 11 J
2. stock. and Bond. (Schedule OJ (2)
3. Clolely Held stock/Plldnershlp Inbred I Schedule C) (3)-
4. Hortgag.I/Not.. Rac.ivabl. (Schadule OJ (4)
5. C.sh/Bank Deposits/Hlsc. Perlon.l Property ISchedule E) (5)
6. ~tointh Owned Property ISch.dl..ile F) (6)
7. Transfers (Schadule G) (7)
8, Tohl Auah
APPROVED DEDUCTIONS AND EXEMPTIONS;
9. Funer.l E~pens.$/AdM. Costs/Hisc, E~panl.1 (Schedul. HJ (9)
10. Debts/Horta.ga Liabiliti.s/Lian. (Schedule I) (10)
11, Tohl D.ductIon.
12, N.t Value of TllIX Return
13, Charitable/Gvvarnnental Beque.t. ISchedul. J)
14, N.t Valu. of E.tat. Subj.ct to Ta)(
) CHANGED
,00
,00
,00
,00
.00
,00
132.298,41
(8l
5,561,00
1.849,81
(11)
(lZl
(l3)
(l41
*'
I1Y.\"" U "', III-Ul
THERESA
L
DATE
01-28-97
NOTE I To lnsur. proper
credit to your aecount,
sub.it the upper porti~,
of thil for. with your
ta>< paYHnt.
13].298,41
7.410 81
124,887.60
,00
124.887,60
If an assessment was issued previously. line8 14, 15 and/or 16. 17 and 18 will
reflect figures that include the total of ~ returns assessed to date,
ASSESSMENT OF TAX;
15. A~ount of Lin. 14 et Spou.al rat. (IS)
16, Alnount of Un. 14 taxllbl. .t Lin..lIela.. A r..t. (16)
17, AMOUnt of Line 14 taxable .t Coll.t.ral/CI... Brat. (17)
18, Principal rax nu.
NOTE;
TAX CREDITS:
----.----
PAYHENT
DATE
-fFo7-96
RECEIPT
NUHBER
--AAi46819
DISCOUNT (t)
INTEREST (-)
41r~
.00
114,887.60
10,000.00
K ,00.
K ,06.
)( .15=
,00
6.893,26
1,500,00
8.393,26
~~~~~~~l~~/~'jf~
( IF TOTAL DUE IS LESS T"^N .1. NO PAYHENT 1$ REQUIRED,
IF TDTAL DUE IS REFLECTED AS A "CREDIr' (tRI. YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE Of TltIS FOIll1 fOR I NSTIllICTIONS , )
. IF PAID AFTEk DATE INDICATED, SEE REVERSE
FOR CALCULATION Of ADDITIONAL INTEREST,
(le)
AHDUNT PAID
7.973,{0
FlO[;I'r\i1
FI(;,
_':' ' I
" of
I,/dl::,
'97
JAN 24 P 1 :07
Clllii,
Curn"
,HI
" 1'/\
RESERVATION, Eltet.. af dealdllnt. d~l", on or b41forl DecHber 121 1982 -- if MY future Inhlr..t In tM ..tat. II tr."f.rrad
In pon'lIIlan or .nJoy..nt to CI.II a (0011atlral1 beneflelerie. of the dlo.dent afhr tM IxpIratlon of any ..tat. for
llf8 or for year., the Co..onw..lth h.r,by upr...lY ru.r"'I' the rlDht to appraise and a..... trM.hr Inhar1tanu Talil.
at the lawful Clan B (coll.taraD rl'lte on any IUClh futurI Inb,...t.
PURPOSE Of
NOTICE I
To fulfill thtl requlrHent. of S~t1on 2140 of tha Inherlhlool and E.tat, TIIIC. Aot, Ad 22 of 19'91. 12 P.S.
S.oHon 2140.
PAVHF.NTI
O.tach the top portion of thh Hotlol and .utHllt with your pay_ltflt to the RIghte,. of WU1I pl'lntld 011 the rllVI,.n .Id..
"~Hak. ohlck or IIOnl'" ordlr peyablt tOI REGISTER OF' HILI.S, AGENT
All pay..nts r.o.lved shall first h. nppl1ed to any IntclI'.st whIch .IlY bw dUG with Ilny r..alnMr applied to the taM,
REFUND (CRll A r.fund of a taM oredlt, which w.. not r.que,ted on the TaM RlIturn, .ay be r~..t~ by cClllfll.Ung en "Appllcat.lon
for R.fund of PCtl"uylvanla IMerUnnel and Estat. TtlM" (REV-13131. ApplIoatlonl are flvallabl. at thn Offlc'
of the Reghte,. of Wl1h, any of thfo 2] Revenul District OffiCII, or by calling thll speoclal 24-hoiJr
anlWlrlng ..rvloe nullberl for for.. Clrdlrlngl In Pennlylvanla l-GOf)~]62~20S0, outllde penn.vlvanla M1d
within local Hllrrhburg area (11'1) 767-8094, TOOt (717) 772~22S2 OIurJng hlpalred On1!f),
OBJECTIONS I Any party In Int.re.t not lathfi.d with the apprllh..ent, allowancl or dlullowancl of ded\lctlon., or u....II.nt
of hill (Including dltoount or In-tor..U 8S ghown on thh Notice IIIUlt obJect withIn sbty (60) da~1 of reCleJpt of
thh Notlcl bYI
--Mrltten protut to the PA O4lptlrteent of R.venue, Board of Appeals, O~t, 281021, Harrisburg, PA 17128-1021, 'DR
--elllotlon to hmv. the eatter det.r.l~ at audit of t.h. rlocount of the par.MIlI repru."tatlve. OR
~~ltppeal to the Orphans' Court,
ADMIN
ISTRUIVE
cOmtECTlONS I
factual errort dhcovlrecl on thh 1!I....sllumt should be lKktre..1Id In wdtlng tOI PA O.part.ent of Rlvenue,
Bur.au of Individual Tax.., AT1Nl POlt ........"t Revlllw Unit, Oept. 280601, Hftrrl.burg, PA 17128-0601
Phone (717) 781-6505. 00. Pll9l S cf the book lot "lnltruotIon. for InherItanc. TaM R.turn for a Ruldent
DIKl.dent" (REV-ISO)) for an eMplanatlon of adIllnhtratl....1y corrllCtlbh .rrcrl,
OISCOUNTI
If any taM due It paid within thr.. (]) clIllOdar .onth. 8fhr tho dec.dent'". doath, a flve p.rclt\t 15%) dhoount of
tho taM paid it allowed,
PENAlrVI
Th. 15;( taM .......ty non~part1clpatlon penalty It tl'*PUtld on tht> total of the taM -and Intllrllllt a"..Itld, llInd not
paid b.fore Janyary 18, 1996, the flr.t day after the end of tm. taM alltl..ty p.rlod, 1hh nnn-part!clpfIltlon
penalty II appoalllbll in the 11ft.. .annar 800 In the thl IMN tI.1 period u you would appel'll the tlM and Inter..t
that ha. be.., a....s~ !!II Indloatld on thlt notlc..
INTEREST I
IntlrtlU It Clhllrged begJnnlno with flrlt day of dtIl1nquttncy, or nine ('9) IIOnthl and one (1) dllY frol the dat. of
delth, to tM date of p~y..,..t. TaM" wtl1ch bee.... dell'lquent btifore January I, 1982 bur Int.r'lt at thl r.t. of
IhI: (6:0 parc..,t par anhUII calClulf1tld at " daily rat. of ,00016tl. All taM" whIch tMcMII del1nquent on and .ft..r
Jenullry I, 1982 will bear Inhr..t lilt " rat. which Mll1 VIrY trOll (jalltOdar y.ar to calendllr '1nr with thIIt rat.
annoI..flCld by tM Pol DupartMnt of RllvefluI, 1he "PPl1ubl. tntarllt rat.. for 19&2 through 1997 arll
~ Intarut Ratl Oalh Int.rut fltOtor !!!! Intsrllt Rat. Dally lnt.rut fltCltor
1982 20:( ,000548 19f17 'X ,000247
19U 16;( ,000U8 19H-19'n 11:( ,000301
1984 Ill. ,OP0301 1992 'X ,000247
19a5 13:( ,000356 1993-1m n ,OOO19t
1... 10;( ,000274 I99S~ 1997 'X ,000l47
ulnUr..t II celcul.tlld .. folloMtI
INTEREST 4 BALANCE OF TAX UNPAID X NUNBER or DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NoUce luuecl after thl ta)( bttoOMI d.llnquent will r.Ull<lt an Int.r"'U ClftloulaUon to flft"" (IS) day.
b.yond the date of the ......HI'IL If PIYMnt I. .ade afhr the Int.rllt COlllPutaUon dlte thown on the
NoUo,. ftddlt1QMI Intar..t Wit tHI oa1llulated.