HomeMy WebLinkAbout96-00997
No. 21-96-977
Estate of
Incz D. ArbcgoHt
I Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW Dcccmbcr 5 19~, in consideration or Ihe pelitlon on
the reverse side hereor, satisraetory proor having becn prescnted berore me,
IT IS DECREED that the instrument(s) dated January 8. 1982
described therein be admitted to probatc and filed or rccord as the last will or
Inez D. Arbc~ost
and Letters Tcstamcntary
areherebygrantedto Evclvn P. lIurlcy and Hac L. lIurlcy
FEES
Probate, Letters, Etc. ......... $ 115.00
Short Certificates( ~ .......... $ 9.00
Renunciation................ $
$ 5.00
TOTAL _ $129.00
Filed . .~;C;t:!'\~f::~. .~,. !9.9.q..............
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Regi~ler or Wills
IRWIN. KcKN,lGIlT & IlUGHES
,/)-l-{; oJ.at-
Ro c B. Irvin 06282
ATTORNEY (Sup. Ct. 1.0. No.)
60 W. Pomfrct St.. Carlislc. PA 17013
ADDRESS
717-249-2353
PHONE
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CALLED ATTORNEY DECEMBER 6, 1996
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I, INEZ D. MUlHGAST, of South Middleton Township, Cumherlan
County, Pennsylvania, declare this to be my last will and testament
and revoke all wills which I have previously made.
I I give and bequeath the sum of One Thousand ($1000.00
to my daughter and son-in-law, Evelyn P. and Mac L. I~rley in appreci-
ation of their many kindnesses to me.
II All the rest, residue and remainder of my estate,
I give, devise and bequeath unto my four children; Marlin E, Arbegast,
Evelyn P. Hurley, Lorraine Snyder and Donald L, Arbegast, in equal
shares, and if deceased to his, her or their surviving issue per stirpe
III Any share of my estate which shall become distribu-
table to a minor may be held in a savings account, certificate of
deposit or similar security, in a federally insured banking or savings
institution in the name of the minor and marked not to be withdrawn
until the minor attains the age of 18 years.
IV I appoint my daughter and son-in-law, Evelyn P.
and Mac L. Hurley as co-executors of this will, If for any reason they
shall fail to qualify or cease to act as such during the administration
of my estate I appoint Farmers Trust Company as substituted executor.
No bond shall be required of any fiduciary named in this will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this 8th day of January, 1982.
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Signed, sealed, published and declared
by Inez D. Arbegast, testatrix above named,
as and for her last will and testament,
written on one sheet of paper, in our
presence, who, in her presence, at her
request, and in the presence of each
other have hereunto subscribed our names
as attesting witnesses:
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REGISTER 01' WILLS 01' COUNTY
OATH 01' SUBSCRmlNG WITNESS
codicil
(cach) a subscribing witncss to thc will prcscntcd hercwith, (each) being duly qualificd according to
law, depose(s) and say(s) that prcscnt and saw
the testat , sign Ihc samc and that signcd as a witness althe
request of testal in h prcscncc and (in thc presencc of cach other) (in thc presence of Ihe
other subscribing wilness(cs)).
Sworn to or affirmed and subscribed bcforc
me this day of
19_
(Namc)
( Addrcss)
Register
(Name)
(Address)
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Evelyn P. Hurley and Hac L. lIurley
(each) a subscriber hercto, (cach) being duly qualified according to law, depose(s) and say(s) Ihal
they are familiar with the signature of Inez D. Arbel!ast
adiDI:
will
testalrix
prescntcd herewith and
-mil
bclicvcltthc signaturc on thc will is inlhe handwriting of
of
thc
thai
they
to thc besl of
Inez D.
their
Arbel!ast
knowlcdgc and belicf.
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Evelyn . HurlelName)
116 w. Middlesex Rd. Car isle
PA 17013
Sworn 10 or affirm~d ttd subscribcd bcforc
me Ihis t/ day of
December 19 96
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Hac L. lIurle
e, 1'A 17013
116 W.
(Address)
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CERTIFICATION OF NO'I'IC~; UNDER RUI,E 5.0(8)
Name of Decedent:
INEZ D. ARBEGAST
Date of Death:
OCTOBER 18. 1996
Estate No.:
21.96.0997
To the Register:
I certifY that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
December 23. 1996 .
~
Address
Marlin E. Arbegast
Evelvn P. Hurlev
Lorraine E. Snyder
Donald L. Arbegast
26 North Franklin Street: Allentown. PA 18102
116 West Middlesex Drive: Carlisle. PA 17013
2500 Satsuma Street NE: Palm Bav. FL 32905
30 South Franklin Stree; Jacobus. PA 17407
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none
Dale:
12123/96
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SignMure (/ )
IRWIN, McKNl1nrr & HUGHES
Nome Ro(!er n. 11'\\;". ESQuire
Address 60 West Pomfrel StrL..1
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Corlisle. PA 17013
Telephone (717\ 249.2353
Capacily:
PL'ISOnal ReprcS<.'I1ll1live
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Counsel for Personal Repl'CSL'OllItivc
bolng duly Hworn ____ __ eccording to law, dopol" end lay' that lhay __arll-tlw.-- ------ - --
Co-ExecutorE--________ ___ _. 01 tho e,tato 01 _ I neLDa-Arl1cgBl1t
100e 01 ___..__CarlilllILBOrOugh- ___n___ ---, Cumborlend County, Pa., deco..od and that the
within Is an inventory made by _-----------thcm---- -- ---, the sald-Co-l!YPPlItnrR
01 the entire eltate 01 said docodent, consilting 01 all tho pe"onal prop.rly and roal estole, except roal estate ouhide
the Commonwoallh 01 Ponnsylvania, and that tho ligures oppolite oach item 01 the Invontory repr..ent it's lair value
.. 01 the dato 01 decedent's doath.
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
$I:
Evelyn \'. & Hac I.. lIurley
-------------. ...---- ------
Sworn
alariol 5001
Jacquolino L. rawb31Jgh, Notary PIlbIiC
Carl"to Bora. Cumboriond Coonlj
My Commission ExptresAug '4. 1t;l~C; i
M.oo<<, Pornsyt.IilNa .~, ci~'o~/
Date 01 Death 18
Cay
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_~WeHt MiddleHex Drive
Carlisle,PA 17013
Adduu
nrf"nb.cr
Month
1996
vu,
INSTRUCTIONS
I. An invontory must be liled within three month. alter appointmont 01 personal repre.entolive.
2. A supploment inventory mu.t bo mod within thirty daYI 01 discovery 01 additional a"ets.
3. Additional .hoots may bo attached a. to porsonalty or roally
4. See Article IV, Fiduciario. Act of \949.
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
FOR OATESOF DEATH AFTER 11/)110' CHECK HERE
IF A SPOUSAL
.REV' Ull:l EX . (7.",
COlA~mrMJJ~Of".fMll~~ANIA
HAnRISB5~t.~~ 'Zn.06O'
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R D Ro er B. Irwin, Es ,
~ ~ TELEPHONENUlABER
- T 717.249.2353
1. Real Estate (Schedule A) ,
2. Slacks and Bonds (Schedule B) (2)
3. Closely Held StocklPannership Interest (Schedule C) (3)
4. Mongages and Notes Receivable (Schedule a) (4)
5, Cash. Bank aeposits & Miscellaneous Personal Property (Sch. E) (5)
6. Jointly Owned Property (Schedule F) (6)
7, Transfers (Schedule G) (Schedule l) (7)
8. Total Gross Assets hotal lines 1.7)
9. Funeral Expenses, Administrative Costs, Miscellaneous
Expenses (Schedule H)
10. aebts. Mongage Liabilities. Liens (Schedule I)
11. Total aeductions hotal lines 9 & 10)
12. Net Value 01 Estate (line 8 minus line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Sub'ect to Tax (Line 12 minus Line 13)
15. Spousal Translers (lor dates 01 death aller 6-30.94)
See Instructions for Applicable Percentage en page 2.
(Include values tram Schedule K or Schedule M.)
16. Amount of Line 14 taxable at 6'/. rale
(Include values Irom Schedule K or Schedule M.)
17. Amount of Line 14 taKable at 1S'/. rate
(Include values tram Schedule K or Schedule M.)
18. Principal tax due (Add tax Irom line 15. 16 and 17.)
19.CreditslSp Poverty Prior Payments Discount Interest
0.00+ 2,828.79 + 148.88 0.00
20. II lin!19 's greater than line 18. enter the dillerence on line 20. This is the OVERPAYMENT.
~ 'ICheck here II you are requesting I relund 01 your overpaymenl.1
21. II li e 18 is greater than line 19, enter the difference on line 21. This is the TAX DUE.
A. Enter the Interest on the balance due on line 21 A.
B. Enter the total 01 line 21 and 21A on line 21B. This is the BALANCE DUE.
Mike Check Pa able 10: Re tsler 01 Wills, A enl
~ ~ BE SURE TO ANSWER All QUESTIONS ON PAGE 2 AND TO RECHECK MATH 4 4
Unaer pel\lllles 01 perJury,' declar. lh.l' hlY. ....mned this r.lurn.lncluclinq .ccom~n)'lnq schedules Ind sl.lemenIS.lnd to Ihe best of my knowled;e.nd beuet, It Is true,
c:orrect.nd camp lei.. I decl.re Ih.111l ,e.1 esllle has been reported It true "",kel v.lue. Oecllflllon of pre~'el olher thin the personll represenl.lIye is bisect on 11IInformaUan of
which preparer hu In)' knowledge.
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FilE NUMBER
21.96.0997
YEAR
NUMEJER
COUNTY COOE
OECEOENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
Arbo ast Inoz
SOCIAL SECURITY HUMBER DATE OF DEATH
189.09.4150 10/18/1996
OECEDENI'S COMPLETE ADDRESS
1000 WOBt South Strout
Carlislu, PA 17013
D.
OAIEOF BIRTH
02/17/1905
c.""" Cumbor land
(IF APPLICABLE) SURVIVINC SPOUSE'S NA...E ILAST .FIRST AND "'IODLE INIIlAL) SOCIAL SECURITY NUMBER
AMOUNT RECEIVED ISEE INSTRUCTIONS)
0.00
2. Supplemental Relurn
41. Future Interest Compromise
(lor dates 01 death aller 12.12-82)
~ 6. Decedent Died Testate 07. Decedent Maintained a Living Trust
(Anach co 01 Will) (Attach a co 01 Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Remaindor Return
(lor dates 01 death prior to 12.13-82)
Federal Estate TalC Return Required
Total Number 01 Sale Deposit BOlCes
X 1. Original Return
4. limited Estate
o 5.
....L. 8.
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COMPl.ETE MAlLINC ADDRESS
IRWIN, McKNIGIfl' & HUGHES
60 West Pomfret Street
Carlisle PA 17013
None
None
None
None
59,071,85
None
None
(8)
59,071,85
(9)
6,803.94
5,589,99
(10)
12,393.93
46,677,92
None
46,677.92
(11)
(12)
(13)
(14)
(IS)
0,00 X
0,00
=
(16)
46 ,677 ,92 X .06 =
2.800.68
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P
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A
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(17)
0.00X.1S=
0,00
(18)
2,800,68
(19)
(20)
2,977.67
176,99
(21)
(21A)
(21B)
0.00
0,00
0.00
SICNATURE OF PREPAREROTHER THAN R
() 1.-.
Evelyn P. & Mac L, Hurley
116 West Middlesex Dr.
Cs.-ri is'iii.'"Pi.." "i'70i"3........................ -. -..
SENTAflVE IRWIN, MeKNIGIIT & HUGHES
60 West PomfrBt Streot
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S:~N"TURE OF PERSON RESPONJ'BLE FOR FILINC RETURN
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Act 148 of 1994 provIdes for the reduction of the tax rates Imposed on the net value of transfers to or for
the use of the spouse. The rates as prescribed by the statute will be:
83% (.03) will be applicable for estates of decedents dying on or a<<er 7/1/94 and before 1/1/96
82% (.02) will be applicable for estates of decedents dying on or a<<er 1/1/96 and before 1/1/97
81% (.01) will be applicable for estates of decedents dying on or a<<er 1/1/97 and before 111198
8Spousal transfers occurring on or a<<er 111/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (Xl IN THE APPROPRIATE BLOCKS,
YES NO
1. Old d.c.d.nl make a Iransfer and:
a. retain the use or Income ot the property transferred.. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. retain the ftght to designate who shall use the property translerred or its income. . . . . . . . . . . . . . . . . . . . . .
Co retain a reversionary In1efesl: or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d. ,"c.lv. the promi.. lor I~. of e~her payments. b.nefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Z. If death occurred on Dr before December 12. 1982, did decedent within two years preceding death
transf.r property without receiving adequate consideration? If death occurred after December 12.
1982. did deced.nt transfer property within one year of death without receiving adequate
consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Okl decedent own an 'in trust ror' bank account al his or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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Copyright (e) 1194 form IGttwlr. only CPSystlms.lnc.
Form 1500 (R... 7'''1
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SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
~lV' 'Il~EX . (7.11)
courN'1Mrrm4\,~M'N'AHIA
ESTATE OF
Inez D,
ITEM
NUMaER
A.
II.
Pl.... Print .r T I
FILE NUMBER
21.96.0997
189.09.4150
10 18 1996
DESCRtPTION
AMOUNT
1
Funlrll ExPln...:
Eby Granite Works, grass
marker/inscription
374,00
2
Westminster Cemetary, Inc"
foundation order
241. 92
1.
Admlnl.trltlYI C.lla: Mac L, (, Evelyn p, Hurley
Personal Representative Commissions
Social S.curity Number a' P.rsonal Representotlye: 174-20.6603/201-16.5177
Y.ar Commissions paid 1997
2,950,00
2.
AlIomoy Fees
Irwin, McKnight (, Hughes
2,950.00
0.00
3.
Family Exemption
Claimant NONE
Address 01 Claimant at decedent's death
Street Address
City
Stote
Zip Code
Relationship
4.
Probate Fees
Cumbo Co, Register of Wills
129,00
C.
Mllc.nlnlOu. Exp.n....
Cumberland Law Journal -
estate notice publication
60.00
1
2
Register of Wills, filing
fee
25.00
3
The Sentinel . estate notice
publication
74.02
TOTAL (Also enter on line 9. Reca ~ulatlonl
(II more 'pICI I. needed, In..rt additional .heela 01 IIml II...)
Copyright (c) '"410rm softwar. onty CPSYltelTll,lnc.
S 6,803,94
Form 1500Schedolo H(Rev. 7.11)
,Rl\I.'I1Z EX. (1.111
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Pl.... Print 01 .
FILl NUMBER
21.96.0997
COMrH\lnrt~~o/a~)bYAH'A
ISfATll OF
Inez D. Arbogast SSO 189.09.4150 10/18/1996
ITEM
NUMBER
1
DESCRIPTION
AMOUNT
10,38
Emerald Drug, prescriptions
2
Sarah A. Todd Momorial Homo,
resident 0237100296
5,579.61
TOTAL (Also .nler on Une 10. Reca ~ulalionl
(If more spac.ls ..eded, Insen additional sheelS 01 same size.)
Copyright (c) 1994 form software onty CPSystems,lnc.
S 5,589.99
F.,m 1500 SchodoletlRev. 1-11)
-
~~~ljlkHll)i1~~J ~~:l!' '~o\l~fmH:AA1~l~
I, INI:Z II. Altlmr.,\ST, of South ~Ilddlctou TOI<IIshlp, Cumhcrlnn
County, Pcnnsylvnnln, dcelarc thIs to bc my Inst wIll nnd tcstamcnt
and rcvokc all wills whIch I havc prc"iously mndc.
I give and bcqucath the sum of One Thousand ($1000.00
to my daughtcr and son.in.lnw, Evclyn 1'. nnd fIne I.. lIurley in apprcci'
ation of their many kindncsscs to me.
II All the rest, rcsiduc nnd remainder of my estate,
I givc, devisc and bequeath unto my four childrcn; Marlin 1:. Arbegast,
Evelyn P. lIurley, Lorrainc Sn)'dcr and Donald L. Arbcgast, in equal
shares, and if deceased to his, her or their surviving issue per stirpe
III Any share of my estate which shall become distribu-
table to 0 minor may be held in a savings account, certificate of
deposit or similar security, in a federally iasured banking or savings
institution in the name of the minor and marked not to be withdrawn
until the minor attains the age of 18 years,
IV I appoint my daughtcr and son-in.law, Evelyn P.
nnd ~Iac L. lIurley os co-executors of this will. If for any reason they
sholl foil to qualify or cease to oct as such during the administration
of my estate I appoint Formers Trust Company os substituted exccutor,
No bond sholl be required of any fiduciary named in this will.
IN WITNESS WIIEItI:OF, I hove hereunto set my hand and seal
this ath dny of Jnnuary, 1982,
. ~1I''r LQ (J,t( J,t ,:t.:
Signed, scaled, published nnd declared
by Inez D, Arbegnst, testatrix above named,
ns nnd for her lost will and testament,
written on one sheet of paper, in our
presence, who, in her presence, at her
request, nnd in the presence of ench
other hove hereunto suhscribed our names
os attesting witnesses;
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FARMERS II
TRUST
November 8,1996
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Irwin McKnight & Hughes
60 West Pomfret Street
Carlisle, PA 17013
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Re: Estate of Inez D Arbegast SSN 189.09.4150
Date of Death: October 18,1996
Dear Mr. Irwin;
In answer to your request concerning accounts owned, either separately or jointly, by the above
referenced decedent and the balance In each account as ofthe date of death, we have checked
our records and are submitting the following information in duplicate. We suggest that you file
one of these letters attached to the Pennsylvania Inventory forms (ReC) to substantiate the
balance you report.
Note that we have shown the correct registration for each account. Also, interest accrued to the
date of death, n any, is listed as a separate figure.
Checldng account #612421 was orlglnally opened 3/4/82. The account was tttled Inez D
Arbegast with Evelyn Hurley as Power of Attorney. The balance as of 10/18/96 was $17,837.04
plus $9.50 accrued interest for a total of S 17,846.54. The account was earning 1.75% interest
at the time of death.
We do have a safe deposit box at the Main Office #167 tilled Inez D Arbegast with Evelyn Hurley
as Power of Deputy.
Sincerely,
k J,.V\':,.~~Cfo-.J.
Karen Tomassone
SupelVisor Customer SelVice
On~ W~st High Slr~cll'.O. Illl\ 220 C.lrlisl~. l'~nl1syl\..lIli,' liOI3 (ili) 2~3-3212
10 HARRIS"
D SAVINGS BANK
Harris Sa\'in~s Operations C"nl,'r
635 :-;orth 121h Stre\'!
Lemoync. Pennsylvania 17u.t:1
ilili31.IHIJ
ilili31.9392 Fax
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NGV 03 1956
IJ:Win, M::f(night & Hughes
60 \'e;t Panftet street
Carlisle, PA 17013-3222
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The inrornation which you requccted on the Rccount(D) of
l\J:begaSt Estate (Zor:inl Scr.:uri ty Humbr.:r 189-09-4159
IneZ D.
) is aD rollo~rn.
Account tlumber(s)
17-54-186963
.-
Class or Account
6 Hths, Cert,
--
11-2-90
-
D:1te Oflence
-
Principal Balance
$40,000,00
931.16
AccrJcd !ntcrcnt
40,931,16
Dalance at
Date or Death
Wividual
Account
Owner:;hip
Ilame or Joint
Owner. if any
11-2-90
Date Owncrshin
',/IIS 'Estnblinh-;'d
Please have the E:tCC\ltor of this EState sign the crcloscd W-9 fonn
am return it to rre in the provided envclcp1. 1h:mk yoJ.
hdditional Infor-
mation RCC)\lccterl
_ ?ccrclY, " /,,\
Q~-c;L,:"~' L~.L,--
Grctd~'" I.. Co,I"
Sr. Ret-til Mnlnlnll'allm Scrvl~'n IlL,!,.
~. ..--
15-/-15.- 7
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~ ','1
~k ..-:.'~~f.'
u' i,~;;; 'i';,
r, \oil ~tl'
..,""a ,t lu.~
.. '
L/
BUREAU OF INDIVIDUAL TAXES
INlIlRIIANC[ lAX DIVISION
DIP'. :eObDl
UARRIS!lURG, PA llllll-DtoDl
NDTICE OF INHERITANCE TAX
APPRAISEMENT. ALLDWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
II. ,.IH.""''''
ROGER B IRWIN ESO
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-11-'11
ARDEGASI
10 .111- ')I,
ZI 9t,-Il'I'1I
CUM8[RlANIl
101
11111
II
A"ount H..d t t.1I
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER or WillS
CUMBERLAIIIl CO COURT 1I0USE
CARLISLE, PA 1/015
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
R-iv:isiij-Ex"AFfi-io:i:97i--Nor-icE--oF'i-NHER'iTAiicE';rAx-iipPRA'isEi1ENT~"ALi'oWAiici'o'R'-""""""".
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ARBEGAST INEZ 0 FILE NO, 21 96-0997 ACN 101 DAn 011-11-91
TAX RETURN WAS, I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate <<Schedule A) 11 J
2. Stocks and Bonds (Schedul~ 8) 12l
3. CloselY Held Stock/Partnership Interest (Schedul. CJ <<3)
4. Mortgages/Notes Receivable <<Schedule OJ 14J
5. Cash/Bank Deposits/Misc. Personal Property ISchedule EJ 15l
6. Jointly Owned Property (Schedule FJ lb.
7. Transfers (Schedule GJ (1)
8. Total Assets
CIIANOlU
HOftl fo Inlur. proper
cr.,U t to your .ccount,
lub,,1 t the upper port 10n
of th'. for" with you,.
h. p.y".nt.
,00
.00
.00
.00
59.011 ,115
.00
.00
Iftl
59,011.85
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad". Costs/Misc. Expenses (Schedule HI Iql
lQ. Debts/Hortgage Liabilities/Liens ISchedule 1) 1101
11. Totel Deductions
12. Het Velue of Tax Return
13. Chlritable/Governnental Bequests (Schedule JJ
14. Het Value of Est.te Subject to TeK
6.803.9"
5.509,99
1111
1121
IIS1
1101
17.393 93
46.617.9Z
.00
46.617.9Z
If an assessment was issued previously, lines
reflect figures that include the total of ~
ASSESSHENT OF TAX:
15. Anount of Line 14 .t Spousal r.te
16. Anount of Line 14 taKable at Lineal/Class A r.t.
17. Anount of Line 14 taxable at Coll.te,.al/Clels 8 ret.
18. Principal TaK Due
14, 15 and/or 1&, 17 and 18 will
returns allessed to date.
NOTE:
IUI
1101
1111
.00 X .00.
',6,611.92 X .06.
.00 x. 15.
11ft I
.00
Z,800.68
.00
2.800.68
TAX CREDITS:
PAYMENT
DATE
01-11-97
RECEIPT
NUMBER
AA185085
DISCDUNT 1'1
INTEREST/PEN PAID 1.1
Ti.0..03
1
AMOUNT rAID i
Z .8Z8:191
I
I TOTAL TAX CREDIT .1.-
,BALANCE OF TAX DUEi
INTEREST AND PEN, ,
TOTAL DUE
Z.968.82
16a.14CR
-..----
.00
168.14CR
. IF PAID AFTER DATE INUICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
If TOIAL UUl 15 1155 TlIAN II. NO PAYMENT 15 REQUIRED.
If TOTAL OUl 15 RI!lICHD AS A "CREDIT" ICRI. YOU MAY BE DUE
A R[fUND. 511 RIVIRS[ SIDE or TlU5 FORM rDR IN5TRUCTIDN5.1
. -,
RESERVATIONI [,tat.. of dacodents ~J~on or bafor. Oaca"bar 12, 1982 .. If any futuro Intarest In tho a.tato 1. tran,f.rred
In Pos....lon or enjoy..nt to Cia,. B (collat.ral) ban.flelerie. of tho dacadont after tho ..plratlon of any ..tat. for
Ilf. or for ya.rs, tho Co..oRw.alth hereby ..pr.ssly r...rva. tho right to appraise and ftssa., trans far Inh.rltanca Ta...
at tho lawful Cia., B (eo11nt.fal) rata on any such futuro Inter..t.
PURPOSE OF
NOTICEl
To fulfill tho requlr..ants of Sactlon 2140 of tho Inherltonce and Estata 'aM Act. Act 21 of 1995. (72 P.S.
SlIctlon 9140).
PAYMENTI
Oetach tho top portion of thl. Notlea Bnd subeit with your pay..nt to tho Rogister of Will. printed on tho ravor.. .Ida.
--Haka chack or 1III0ney order payable tOl REGISTER OF MILLS, AGENT
REFUND (CRI:
A refund of a tax eredlt. whleh was not requested on the lax Return, lIIIay be requested by eo.pletlng an "Applleatlon
for Refund of Pennsylvania Inheritanee and Estato lax" (REY-Ill)). Applleatlons are available at the offlee
of the Register of will., any of the Zl Revenue Dlstriet Offlee., or by ealllng the spaeial Z4-hour
answaring serviee nUMbers for for.. ordering: In Pennsylvania 1-800-16Z-Z050, outside Pennsylvania and
within loeal Harrisburg area (717) 7a7-aOQ4. TDDI (117) 71Z-ZZ5Z (Hearing Inpalred Only).
OBJECTIONS: Any party In interest not satisfied with the appraise~ent. aliowance or disallowance of deductions, or assess.ent
of tax (Ineludlng dl.eount or Interest) a' shown on thh Notiee flust object within st.ty (60) days of receipt of
this Notice by:
--written protest to the PA Cepart.ent of Revenue, Board of Appeals, Cept. ZaIOZI. HarriSburg, PA
..electlon to have the ..tter deter.lned at audit of the account of the personal representative,
.-appeal to the Orphans' Court.
171Za-IOZI,
OR
OR
ADHIH
IStRATlVE
CORRECtiONS:
faetual errors dl.covered on this as,e.s.ent should be addre..ed In writing to: PA O,part.ent of Revenue,
Bureau of Individual TaMa., AtTN: Post A"ass.ent Ravlow Unit. Dapt. Za0601. HarriSburg. PA 171,8-0601
Phon. (717) 787-6505. S.. page S of the booklet "Instruction. for Inharltanca laM Raturn for a Rlsldent
Oacadant" (REY-lS0l) for an e.planatlon of ad.lnlstratlvely corr.ctabl. error..
DISCOUHTI
.f any t.. dua I. paid within three ()) calendar eonth. after the doeedent'. d.ath, . five plreent (5~) dlseount of
the tax paid I. allow.d.
PENALTY I
Th. 15~ tax aon..ty non-partlelpation penalty I. eoaputed on the total of the t.. and Inter..t a..e.,ed. and not
paid before January 18. 1996, the first day aft.r the end of the tax a~esty p.rlod. Thl, non-partlelpatlon
p.nalty Is appealable In the .a.. .anner and In the tho sa.. tl.. p.rlod a. you would appeal the tax and Intere.t
that has ba.n ..s.ssed a. Indicated on this notice.
INTEREST:
Interest Is ch.rged beginning with first day of delinquency, or nine (9) .onlh' and one (I) day fro. the data of
daath, to tha dale of pay.ent. Ta.e. whleh baea.e dallnquent before January I, 19aZ bear Intore.t at tha rale of
sl. (6~) p.re.nt p.r annu. calculalod at a dally ral. of .000164. All I.... which bee... dellnqulnt on and afler
January 1, I,az will bear Inlerosl al a rate whiCh will vary fro. ealDndar year to calendar year with Ihal rate
announced by Ihe PA Depart..nt of RDvanuo. The applleable int.ra,t rat., for 19ft, through 1997 aral
198Z
1981
1'84
1'85
1986
--Inlerul
zu
16~
II~
U~
lOZ
I. calculaled as
.000548
.000438
.000301
.000156
.000U4
follow.:
!.2! InlDrnt Rale DRily Inter..t Factor
1987 .> .000Z47
1988.1991 11% .000301
199Z .> .oaOZ47
1991-1994 n .OOOI9Z
1995-1991 .> .000Z47
'!!!! Inlernt Rat. Dally Inler..1 fActor
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Nollc. I.sued aftDr tha tax beco.e. dallnqu.nt will reflect an Inl.rest calculation to flft.en (IS) day.
beyond Ihe data of tha as.e,s.ent. If pay..nt i, ..de after the Inl.rest co_putatlon dale shown on the
Notlee, additional Inlera,1 .ust b. calculated.
/~t-/'!~., _ ~I
I
BUREAU or INUIVIDUAL lAMES
INlttAIUNC[ fAll DIVISION
D[Pf. 110.01
IlARAISBURG. PI Illla-DbOI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
,
L/
~~~
111-1.11" '" 111.'11
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
OB'25-97
ARBEGAST
10'IB'96
21 96-0997
CUMBERLAND
101
INEZ
o
Anount R."Ut.d
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HOTE: To Inlu~. proper credit to your account, subn!t the upper portion of this forn with your tax payn.nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-V:i60-j-EX--AFP--io3.:97i-------...--iNiiERiirANCE--iAX--STA-iEHE-Ni-o-F-AC-Couiii--.-..---------------------
ESTATE OF ARBEGAST INEZ 0 FILE NO,21 96-0997 ACN 101 DATE OB-25-97
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS DF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELDW
IS A SUHHARY OF THE PRINCIPAL TAM DUE, APPLICATIDN DF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: OB-04-97
PRINCIPAL TAX DUE: 2,aOO.6B
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
01-17-97
OB-05-97
RECEIPT
NUMBER
AAla50B5
REFUND
DISCOUNT (+)
INTEREST/PEN PAID (-)
140.03
.00
AMOUNT PAID
2,a2B.79
16B .14-
TOTAL TAX CREDIT
2.BOO.6B
.00
.00
BALANCE OF TAX DUE
INTEREST AND PEN.
· IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION DF ADDITIDNAL INTEREST.
C IF TOTAL DUE IS LESS THAN II,
NO PAYHENT IS REQUIRED.
IF rOTAL DUE IS REflECTED AS A "CREDIT" ICRI.
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIDNS. I
TOTAL DUE
.00
PAYftENT:
D.t.ch the
prlnt.d on
top portlon of this NoUe.
the nverM.:lld..
~, \.J
and 'ub.lt with your pay.ant ..d. payable to the na.. and addre..
If RESIDENT DECEDENT .aka ch.ck or .onay ord.r pllyable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT .ake ch.ck or .onay ord.r payabl. to: COHHONWEAL TH OF PENNSYLVANIA.
REfUND (CR): A r.fund of a ta. cr.dlt, which wa. not raqu..tld on the Ta. Aaturn, 'lIy ba requ..t.d by co.pl.tlng an
~Appllc.tlon for Refund of Penn.ylv.nl. Inh.rltanc. and E.tate Ta.- (REV-1313). Application. are .vallabl. at
the Off Ie. of the Ragl.t.r of Will., any of the Z3 Aav.nu. DI.trlct Offlc.. or fro. the Dapart..nt'. Z4.hour
an.w.rlng .arvlce nu.blr. for for.. ordering: In Plnn.ylvanl. 1-800.36Z-Z050, out.ld. P.nn,Ylvanla
and within local H.rrl.burg .r.a (717) 787-a094, TOO. (717) 77Z-2ZSZ (H.llrlng Iap.lred only).
REPLV TO:
Qu..tlon. reg.rdlng .rror. contain.d on thl. not lea .hould b. .ddr....d to: PA D.part..nt of R.v.nu.. Bur.au
of Indlvldulll T..... ATTN: Po.t A.......nt R.vl.w Unit, Dlpt. 280601, Harri.burg, PA 17128-0601, phon.
(17) 787-6505.
DISCOUNT:
If any t.. due I. pllld within thr.. (3) cal.ndar .onth. aft.r the dlc.dent', d.ath, a flv. parc.nt (5~J dl.count
of the ta. paid I. allow.d.
PENal TV:
Th. IS~ ta. ..n..ty non-participation penalty I. co.puted on tha total of tha ta. .nd Intar..t a..a...d, and not
paid b.fore J.nu.ry 1&, 1996, tha flr.t d.y aftar tha .nd of the t.. a.n..ty p.rlod.
INTEREST:
Inter..t I. charged b.glnnlng with flr.t day of dallnqulncy, or nln. (9) eonth. .nd one (1) d.y fro. the date of
d.ath, to tha data of pay..nt. 'a.e. which b.ca.. dallnqu.nt b.for. January 1, 198Z b.ar Int.r..t at the r.t. of
.1. (6%) p.rc.nt p.r annul calculat.d at . daily rata of .000164. All t.... which b.ea.a d.llnquent on and aft.r
Janullry 1, 1982 will b.ar Int.r..t at a rat. which will vary froa cal.ndar y.ar to calandar yaar with that r.ta
announced by tha PA Dapart.ent of Aav.nu.. Tha appllcabl. Int.r..t rat.. for 1982 through 1991 are:
V.ar Intarnt A.t. Dally Inter..t factor
V..r
Inter..t Rat.
Dally Intere.t factor
19U zax .000548 1987 .~ .000Z47
198] 16X .000438 1988-1991 llX .00USOl
1984 llX .000301 199Z .~ .000247
1985 13X .000356 1993-1994 n .00019Z
1986 10% .00Ol7le 1995-1997 .~ .000247
ulnter..t Is calculated II follo...:
INTEREST = BALANCE OF TAX UNPAIO X NUNBER OF DAYS UELINQUENT X DAILY INTEREST FACTOR
--Any Notle. l..ued aft.r tha t.. baco... d.llnqu.nt will r.fl.ct an Int.r..t c.lculatlon to flft.an (IS) day.
beyond the data of the ........nt. If pay..nt I. .ade aft.r the Int.r..t coaputatlon data .hown on the
Notlc., addltlon.l Int.r..t ~.t b. calculat.d.