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HomeMy WebLinkAbout96-00906 , -J ~. ._ .. .., . " .. '1t'l1l Burger %' 194 Evergreen Rd, _ New Cumbe~.nd PA 17070 ..,.11 :::ilate . " Allt NumbOf ZIp Codo IF, \ '.-2/ -' ftt -'i'L1f: ,dC}UrU LU)J (j , (dJ1 pfJ /70/,,3 \', , f'L: ci: " ...:;: , . ~ " '1 '. , f ' ~~ /.; I ~. )0 . ". .'.. .'. "''''-'''>.~~<';>; ) " . " . ,-... '" . .... f r.. ~ ,) " ~ . . , .. " t !.' , I .) ,_ - .,.;' .~. ,I ~- . i' ~~ , . I, .' . . .' ~.- - . .. "'. ",4 .__ ---..,.,.,...-' - r~ 4_~_.-:",~ _ _ Ii ~ \ , 1 1':' , ! COH"OHW[AlIIl or P[NNSVlIJANU DEPARIHENT or R[IJ[NU[ BUR[AU or INDllJlDUAl IAM[S DlPI. :BObOl IlARRISBURG, Pi IIlza-ObDI . , / I '._ INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21-cr"t.' 96137(,57 09-04-96 riG' r;~ . l-a.1 flll' .,.t\1 EST, OF RAYMOND T BURGER 5,5, NO, 716-09-4596 DATE OF DEATH 08-10-96 COUNTY CUMBERLAND TYPE OF ACCOUNT 'i SAVINGS L.. [Xl CIlECKING [J TRUST [J CERTlF , HARRY E BURGER 194 EVERGREEN RD NEW CUMBERLAND PA 17070 REHIT PAYHENT AND FDRHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 DROVERS BANK has provided the DepartMent with the inforMation I hhld below whh~h has bun uud In calculating the potential taM due. Ihelr records indicate that at the death 0' the lIbove decedent, yoU were 0 Joint owner/benefIciary of this account. If you 'eel this inforMation Is Incorrect, please obt"ln written correction fro. the flnllnclal Institution, attBch " COpy to this for. and return it to the ~bove addr.'I. Ihl, "ccount is taMable in accordance with the I"herltance I"M lnws 0' the Co..onweaith of Pennsylvania. ~uella!Jn' May oe a'Is...r..o 0'1 CdlllllY llll' lO'-O:U:', Doh Establhh.d REVERSE SIDE FOR 04-08-90 FILING AND PAYMENT INSTRUCTIONS COMPLETE PART 1 BELOW Account No, 431362 . . . SEE Account aalanc. 1,328,75 P.l"'cant Tax.blD K 50,000 A.ount Subj.ct to Tox 664,38 Tax Rat. K ,15 Pot.ntial Tax Dua 99.66 10 Insure proper credit to your account, two IZI caple, of thll notice nUlt acco.pany your pay.ent to the Register of Wills. Hake cheCk payable to: "Register of Wills, Agent". HOlE: If taM pay.ents are lIIade ..Ithin three (11 1II0nths of the decedent's date of death, you l!Iay deduct a ~Z discount of the taM due. Any inheritance taM due will beca.e delinquent nine l~) .onths after the date of d.ath. PART ill TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE [CHECK ] ONE BLOCK ONLY A. ~ Ih. above Infor.atlan and taM due is corr.ct. ~ I. You .ay choose to re.lt pay.ent to the Register of Wills with two caples of thl, not Ie. to obtain a discount or avoid Interest, or you .ay check bO. WAft and r.turn this notice to the Register of wills and an official ass.ss.ent will be Issued by the PA Departeent of Revenue. B. c=J Ihe above asset hat been or will be reported and taM paid with the Pennsylvania Inheritance taM return to be filed by the decedent's representntlve. C. ~ Ihe above Infor.atlon Is Incorrect nnd/ar debt' nnd deductions wer. paid by you. You _ust eo.plete PART ~ and/or PART ~ below. If you indicat. a diffel"'ent tax I"'at., pl..se stat. you I'" I"'.lationship to dec.dent: OFFICIAL USE ONLY 0 AAF PA DEPARTMENT OF REVENUE PART ~ TAX IlFTUIlN . r.nHPII'TATTnN LINE 1, Doto Estobllshod 2. Account aalanc. 3. P.l"'c.nt Taxabl. 4. Amount Subject to Tax S. Debts and D.ductions &. Amount Taxabl. 7. Tax Rat. 8. Tax Du. TAX nN .JOTNT /TIlII!'lT Ar.r.""NT!'l O.^:!:, 0;'" nI' 1 2 3 4 5 6 7 8 PART ~ DATE DEBTS AND DEDUCTIONS 1 2 3 4 5 6 7 8 CLAIMED K K PAID PAVEE DESCRIPTION AMOUNT PAID TOTAL IEnt.~ on Lin. 5 of Tax ConputationJ Unde~ penalti.s of P.l"'ju~y, I d.clal"'. that th. facts I conpl.t. to the best of my knowl.dge and belief. $ and "".. ~, ,-; '~.. , .' ;/ J! ) DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT lH AN OFFICIAL TAX ASSESSMENT w1th 1I11pllcnbl. inhrut bued on infor""llo" subaltted b., the fl"""c1al In,Ututlon. Z. Inherltanca h_ baco.., delinquent nln. 1II0nthl .".r the dacadant', II"'. of d."lh. J. . joint account is t,uebl. ava" thouyh Ihe dacadant', "".. 11I111 'Idded .... /I ..,,"er of (0"\l8"18"C.. It. Accnunh I Including tho.. hald ballll.." nYlbllnd nnd wlf.1 which the decadant put In joint m..... within on. 'I.'" prior to d..lh .r. fully t"~,,bl. "' I,,,n,'.r.. !I. Accounts ..tablll"ad Jointly balw.." h\.llbllnll ftnd wlf. 1II0r. Ihlln one y...,' prior to daftth are not t".lIbl.. b. Accounts hald by II dacadant "In trult for" ,,"oth.r or othar. ar. ',,"'bl_ fully. REPORTING INSTRUCTIONS - PART 1 TAXPAYER RESPONSE I. BLOCK A . If the Infor..tlon IInd co.putallon In the notic. nre corr.ct Bnd deducllon. nre not b.ing clal.ed. piae. nn "X" In block "A" of Part I of Ih. "'a.payer Ra.pon,e" ".ellon. Sign two cop I.. nnd "ub.lt tha. with your ch.ck for the a.ount of ta. 10 the R.ghl.r of wills of the county Indicated. Th. IIA nepart.enl of Aevanue will Inue fin official a.....oont IFor. REY-IS48 [XI upon rec.lpt of th. raturn froo tho Aogl.tar of Will.. 1. 'LOC~ a _ If tho a.,et "poclflod on this notlco ha. boan or will bo roport.d nnd ta_ paid with Iho P.nn.ylvanid Inh.rltance la. Raturn filad by lho docadont'. ropro,antatlva. placo nn "X" In block "B" of Part I of tho "Ia.pay.r Ro,pon.e" .octlon. Sign ono copy and roturn to tho PA nopart.ont of Rovonuo. auroau of Individual la.... Dopt 110bOl, Harrl.burg. PA 17118'0601 In tho onvolopo provldod. 1. aLOCk C _ If tho notice inforoatlon I. Incorroct and/or doductlon. aro bolng clai..d, eh.ck block "e" and coaplot. Parts 1 nnd 1 .......,...:..., ... .:... :.........:..... ...l..... ....., ...~ .~..1... ::..-.j :0........ ~:.., ..;~;. ..:....: .:,...:.;. :... li.. ".....,... ..: i... ..t>,..t;.. 0.. .;,. ;::...;...... of Will. of tho county Indlcalod. tho PA D.part..nt of Rovonu. will I..uo IIIn official a.'.....nt IFor. REV-I~48 EXI upon roc.ipt of tho roturn fro~ tho Rogl.tor of Will.. TAX RETURN - PART 2 - TAX COMPUTATION LINE I. Ent.r NOIE: tho dato tho account originally wa. o.tabll.hod or tltlod in tho .annor ..Istlng at dato of d.ath. F~t III docodont dying aft.r 11111181: ALcount' which tho deeodont put In joint nn.o. wlthln on. (I) year of doath ar. taKable fully a. tran.for.. tlowovor, thoro I. an o_clu.ion not to ..cood 11.000 por transfor.. rogardlo.s of the valuo at tho account or Iho nu.bor of account. h.ld. If a doublo a.torlsk 1--) appoar. bofore your flr.t na.o In tho addro,. portlon of this notlco. the '1,000 o.clu.lon alroadY has boon doducted froo tho account balanco a. report.d by tho financial Institution. 1. Entor tho total balanco of tho account Including intor..t accru.d to tho data of d.alh. 1. Ih. patc.nt of tha account Ihal Is ta.able for oach .urvlvor i. dotor.lnod a. follow.: A. th. p.rcont ta.able for Joint a".ls o.tabllshod .or. than on. y.ar prior to Iho d.cod.nt's doath: DIVIDED BV tOlAL NUHBER OF JOINT OWNERS E_aoplol A Jolnl a...1 rogisterod DIVIDED BV tOtAL NUHBER OF X 100 PERCENT TAXABLE SURVIVING JOINT OWNERS In tho na.. of tho docodont and INO othor p.rsons. I DiViDED BV 3 (JOINT OWNERS) DIVIDED BV 1 ISURVIYORSI . .167 X 100 16.7% (TAXABLE FOR EACIt SURVIVOR) B. lho p.rcont ta.ablo for a...ts croatod within one yoar of Iho docod.nt's doath or accounl. own.d by tho docodont but hold In tru.t for anothor indlvldualls) (trust bonoflclario.): I DIVIDED BV tOlAL NUMBER OF SURVIVING JOINI OWNERS OR TRUST BENEFICIARIES X 100 PERCENT tAXABLE E.a.pl.: Joinl account rogistorod in the naeo of th. doc.donl IInd two othor porson. and ostabllshod within ono yoar of doath by tho docodont. I DIVIDED BV 1 (SURVIVORS) . .SO X 100 SO;: (TAXABLE rOR EACH SURVIVOR) 4. Th. a.ount SUbJoct to tax (1lno 4) i. dotorolnod by .ultlplylng Iho accounl balanco Illno 1) by tha porcont ta.abl. Illn. 11. S. Entor tho tolal of Iho dobts IInd doduction. lhted In Pari 1. 6. tho a.ount la.abl. (lin. b) I. d.tor.lnod by ,ublracting tho dobts and d.duction. (1lno S) fro. Iho a.ount subjocl to ta. (1In. ~I. 7. Entor tho appropriate ta. rat. Iline 7) a. d.tor~ln.d b.low. A. For datos of doalh occurring aftor 6/10/94, tho t,.. ralo' for Irlln.f.rs to .pouso. aro a. folloNs: I. Oat.. of doath on or aftor 7/1/94 and bofor. 1/1/9~ tho rate I. 11:. 1. Dal.. of doalh on or aflor 1/1/9S trans for. to spou.o. will bo ta.od al 01: te. ral.. Not.: for dat.. of d.alh prior to 7/1/94 transfor. to spou.o. are ta_able at 61:. B. Tran.f.r. to Iln.al d..condants Including fathor, ftothor, son, daughtor, grandchildr.n, .on-in-law. daught.r-ln~laN. stoPchlld nnd Iholr is.uo ar. ta.llbl. lit sl. porconl 161:). C. Transf.r. to all olh.r. Including brothor, .Islor, unci., aunl, n.phoN and nioco ar. ta.llbl. III flflo.n porconl IISI:). D. If you chango tha ta. rat., ploll'. spoclfy your relallon.hlp to Ih. d.c.d.nl In 1h. nroa provld.d. a. Iho a.ount of la. duo (lino 8) Is dotor.lnod by ~ultlplylng tho n.ount ta.ablo I Ilno bl by the la. rllt. Illno 71. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED AlloNabl. dobt' and doduclion. aro dol.r~ln.d a' follow.: A. Vou 10galIY are ro,ponsibl. for payoont, or tho o.talo .ubJoct to ad.lnhtrallon by a parsonnl ropr...ntativo i. In.ufflclont to pay tho doductiblo It.... B. You actually paid tho dobts aftor doath of th. docodont and can furnish proof of pay.onl, e. D.bt, bolng clal.od 8U.t bo Ilo.llod fully In Part 1. If addlllonal spac. Is nO.dod, uso plain papor a Ill" . 11ft. Proof of pay..nt .ay bo roquostod by Iho PA nopart.ont of Pov.nuo. TAXPAYER ASSISTANCE IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE OR CALL THE BUREAU OF ltlDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN HARRISBURG AT (717) 787-8327, TOOl (717) 772-2252 (HEARING IMPAIRED ONLY) (1/ ;,'-;.1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF INDIVIDUAL TAXES lHHUUANCE JAil DlvtslDH DEPJ. :10611 tWlR15IUAG, Pi 1'llI.aUI ( NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOMANCE OR OISALLOMANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY NELD OR TRUST ASSETS In.a"..'" Ill.." HARRY E BURGER 194 EVERGREEN RD NEW CUMBERLAND PA 17070 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY SSN/DC ACN 02-25-97 BURGER 08-10-96 21 96-0906 CUMBERLAND 716-09-4596 96137457 Anount R..it t.d RAYMOND T HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... R-iy=isira-Eif-AFP--ti:i:96i---------------------------------------------.--------------~----------------------- NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-25-97 ESTATE OF BURGER RAYMOND T DATE OF DEATH 08-10-96 COUNTY CUHBERLAND FILE NO. 21 96-0906 TAX RETURN WAS. S,S/D,C. NO, 716-09-4596 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORHATION ACN 96137457 FINANCIAL INSTITUTION. DROVERS BANK ACCOUNT NO, 431362 TYPE OF ACCOUNT. DATE ESTABLISHED ( ) SAVINGS (lO CHECKING ( ) TRUST ( ) TIME CERTIFICATE 04-08-90 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 1.328,75 0,500 664,38 ,00 664,38 ,15 99,66 NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS, HAKE CHECK OR HONEY ORDER PAYABLE TO. "REGISTER OF WILLS. AGENT," TAX CREDITS: PAYMENT DATE 11-08-96 RECEIPT NUMBER AA146935 DISCOUNT (+) INTEREST (-) 4,98 AMOUNT PAID 94,6B TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER THIS DATE. SEE REVERSE FOR CALtULATION OF ADDITIONAL INTEREST, · IF TOTAL DUE IS LESS TNAN 'I. NO PAYHEHT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" I CRI. YOU NAY BE DUE A REFUHO. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. I 99,66 ,00 ,00 .00 PIIlPOSE OF HaTlCE. PAYMENT. REF\J(IJ (CAJI DIJECTJDHSI AIllIIM- ISl1IATlIIE CORR(CTJDNSt DISCCUfT I PDCAlTY. IHTERESTI 01 . -f' ,.... , n -' .0 N tlJ t~l .' .. . ~,' o:~ r- ~], ... C. "'=' Uu To fulfill the requlra-.nt. of SectIon Zl~a of ~ l~tlt8nC. end E,tat. T.. Act, Act ZZ of .991. (72 P.S. s.ctlon Z140). DtitKh tM top portion of thl, Hotlu end .~lt with your payqnt to the Aaghte.. of ..Uh Ptlnt~ on the rava.... ,Id.. .... ...... chKk or ~y 0,...... payebh tal MeISTER OF WILLS, ACEHT. AU paYMnt. recalved aMll flr.t ba applied to My Int.r..t .....Ich all' be due, ..Ith My .....Ioder epplled to the talC. A ...kAt of . tax credit, which .... not r~.tMl on the tax return, uw be tell',..ted by cOIIPl.Ung .... "application 'or R.fund 0' Penn.ylv....ln l~rltBnC. and E.t.ta r.... (REV..,.!). Applications a... avel1ebla at ~ Dlflce of th. Regl.te.. of Will., any of the 23 A.v~ Dlltrlct Olflc.. or by call1na the specIal Z4.hour anlwerlng ..rvlce ~r' for for.. ordering, In Pennlylv.nl. 1.IDD-36Z-ZDSD, out.lde Pennsylvania end within I~l Herrlsburg ar.. (717) 111-8094, TOO. (717) 772-Z252 (Hearing r~.lred Only). Any party In Int.r..t not ..thfled with u,. -..pralt-.nt, allGNanc. or dl..lIGNanc. of deduction. or .........,t of tu Unclucl1ng dlSCCU'lt or Int.r..t) .. ahoNn on thlt Notlca AY object within diety (6a) day. of rac.lpt of thh Kot1~ bYI "-wrltt.. prot..t to the PA Dep.rt.....t of R.v..., Ia.rd of Appeals, Dept. 2alDZl, He..rlsburg, PA 17UI"UZ1, OR .....Iectlng to hava u,. ntt... det....lnad .t the BUd I t of the ecCDU"lt of the panonel rapr....t.tln, OR --.....1 to the Orphans- Court Fectu81 '1"'1"'01"" dlscov.red on thl. .....a.ant should be addr...ed In writing tal PA Depart...,t of R.v~, lur.eu of Individual T.x.., ATTH: Po.t A........,t R.vlew unit, DEPT. 2aD6al, H.rrlsburg, PA 17121-a6al ~ (717) 787-65a5. S.. page 5 of the bookl.t -In.tructlon. for Inherltanca Tax R.tum far. Ra.ldent Decadent- (REV-15al) for en axplenetlon of ~Inl.tratlv.ly correctabl. .1"'1"'0"'. If ltIy tax dull I. paid within \hI"''' U) cal...... ..,th. aft... the decedent.. death, a flv. parc.,t (5%) dllCDU"lt of the tax paid It .llowed. 11M 15:r tu MM.ty non-Participation penalty It CCMIPUted on the total of the tax and Int.r..t ......ed, and not paid before JWlUllrJl la, 1996, the fir" day aft.r the end of the tax e.\II.ty period. Thls non-participation ptnIlty It eppe,tlllbl. In the .... .......1'" and In the the .ua tI.. period .. YOU would appeal the tu end Int.,...t thet h.. b.-n ......ed a. Indicated on this notlCI. Intar..t It cha,.ged beQlmlng with flnt day of dellnquency, or nine (,) ItDnth. and OM (1) day f,.o. the data of duth, to the data of paY8Wlt. Tax.. which bec.... dallnquent before ......ry 1, 1911 bu.. Int.r..t It the rata of .Ix (U) parcent per ...... calculated at a dalb reta of .00al64. All tax.. which bee... delinquent on or aft... J8I1UIIry 1, 1982 will bear Int.r..t at a rete which wUI wry f,.o. calender y.ar to calendar y.er with that rata ~ed by the PA Deplrbent of R.vll'lUl. The eppllc.,la Int.r..t rat.. 'A.. 1982 through 1997 arll Vaal'" Inte,...t Rata Deily Inter..t Fecto.. V.... Int.....t Rata Oalh Int.nst Fector 1911 zor .aOOS4' 1987 n .OOOZ"" I9U 16% .000411 1941-1991 11% .0OOsal 1.84 In .aoosal 1992 n .ODOZ"" 1.85 In .aanS6 1995-1990\ n .DOOI9Z 1986 lor .OUZ74 1995-1997 n .UOZ47 ulnt.....t I. calculated e. follGN'1 INTEREST . BALANCE OF TAX UIlPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlca I..uad .ft.r the tax bacote. delinquent will r.flect en Int.r..t calculation to 'If teen (IS) day. beyond the data of the .........,t. If P'Y8WIt Is IIade .ftar tt. Int.,...t COllPUtatlon dat. thowI on the NoUca, adcfltlOMI Int.,...t ~It be calculated. ~ ... ... .... /S-/5S -/~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT c. *' BUREAU OF INDIVIDUAL TAXES INHERltANC[ tAX DIVISION PEPT. :10601 HARRISBURG, PA 11111-0601 'O.UII It..IP III-t" HARRY E BURGER 194 EVERGREEN RD NEW CUMBERLAND PA 17070 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-24-97 BURGER 08-10-96 21 96-0906 CUMBERLAND 96137457 RAYMOND T Allount R..1tt.d MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE I To insure proper credit to your account, sub.it the upper portion of thia for. with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... iiE"i=i6'ii7"EX-"i=ji-nZ:96y--_m.iiii-iilHE"RiTANC'E--TAif"si'iiiEilENT-OF-Accoljiii--ii..-m_m__m__m_-- ESTATE OF BURGER RAYMOND T FILE NO. 21 96-0906 ACN 96137457 DATE 02-24-97 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURREHT STATUS OF THE STATED ACN IN THE NAHED ESTATE, SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE, DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 02-18-97 99.66 PRINCIPAL TAX DUE, ___'n _._____,.._. m_______._.__..... PAYMENTS (TAX CREDITS), PAYMENT DATE 11-08-96 RECEIPT NUMBER AA146935 DISCOUNT (+) INTEREST (-) 4,98 AMOUNT PAID 94,68 ..,. " r.~ " , . -. 'v, , . ~...;- ~:\ ;.J '- r.JU TOTAL TAX CREDIT . IF PAID AFTER THIS DATE. SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST, ( IF TOTAL DUE IS LESS THAN tl, NO PAYHENT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE OUE A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS, I TOTAL DUE 99,66 ,00 ,00 ,00 BALANCE OF TAX DUE INTEREST AND PEN.