HomeMy WebLinkAbout96-01039
InY.15oo IX. 17,Q'1
w
....
llIf~""
ulf~
w....
:z:"'....
"'$"
'*
J b- I 1-' ~ - (1
'OR OATIS O' DIATH AnlR 12/31/91 CHICK HIRI
INHERITANCE TAX RETURN ~o~:=~U~:~DIT IS CLAIMID 0
RESIDENT DECEDENT fill NUMBIR
(TO BE FILED IN DUPLICATE 0>.1
WITH REGISTER OF WILLS) COUN1Y CODE
,qq{g
ID3C(
COMMONWIAlfH O' 'INN,nVANIA
DI'UfMINf O' 11VINUl
01" 110601
HAUIUUIO, 'A 11111 OtJOl
DIN 'NAMI,'A', II). AND MIDO\I 'NI'tAII
YEAR
NUMBER
O(CIOWI', COMl'llU "DD~U)
706 Mpssiah VilLagp
MpchanLcsburg, PA 17055
Co.'" (CumbprLand 1
\......out., ~ECfI~IO I'U N\UUCTIOtd\
682 5.17,00
G 3. R.maind.r R.lurn
I'or datil of d.olh prior 10 12.' 3.821
[l .:i. F.d.ral Eual. Ta.c R.lurn R.quir.d
....
!
:il
'"
w
..
1 .Jacob G.
10AII O' DIA'" 10Al( C' 11~lIt
172-01-6953 105/09/% 07/211/05
,11 "'tl(UIIl ,,,,hl_'r.u vcuII' ~'..I ,\~" I'UI '''0 ..,ce, I ..".... l'oCIA' ueuIll' ~u"'u~
I nipffpnbilch ~1,1[' S, ,195-07-1617
~ 1, Onglnal A"urn ~ 2, Supplemental Relu,n
.....
..z
Ww
"'''
"'z
8~
o .t. limited E1lat. CJ 40. Fulur. Int.rllt Compromi\l
(for dOlll 01 d.alh aft.r 12.12.821
o 6. O.c.d,nt Oi.d Tlltol. J{: 7 O.Cld.nt Mointoin.d a Li...ing Trust
(AlIoch copy of Will) (Anach copy of Tru11)
I ALL ~ORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TOI:~,,,:n:I- ,Ii,,: 1f.\J,~,;;r"..., ", 'F
I NAMe iCCMI'U'( .....lllNQ .COIEU
David J. Lenox 'JAN M. WILEY & ~SSOCIATES
,
I,,"'HONINUNIII :One S. Baltimore St.
1717 I 432-9666 In;11c:ht1rn Ph 17nlQ
_ 9 TOlol Number of Soft 0,p01it 80x"
z
..
;:
c
~
:::l
....
0:
c
'"
w
'"
II} n nn
12 } 0 00
I J I 0.00
( 41 0.00
15 ) 0.00
101 0,00
171 682,547.00
18 I 682,547.00
(Q I 5,210.00
(101 3.443.88
1. R,al Ella" IS,h,d,I, A)
2, S'a,k! and Band. IS,h,d,I, B)
3. C10llly H.ld Stock/Portn.r1hip Int.r." ISch.dul. q
.s. Mortgagt1 and Notll Recei...abl. ISch.dule 0)
5. C01h, Bonk O.posits & Miscellaneous Penonal Proaerty
(S,h,dul, EI
6. Jointly Own.d Prop.rty {Schedule F)
7, Trand... (S,h,dul, 01 (S,h,dul, 1I
8. TOlal Gron AUlts (Iotol linll 1.71
9. Fun.ral bpen111, Admini1fralj". C01l1. Mi1cellaneou1
Exponlll (S,h,dul, HI
10. 0.b!1. Mortgage liobilitil1. li.ns (Sch.dule IJ
11. TOlal 0.duction1 (10101 Line, q & 101
j12. Net Value of Euot. (lin, 8 minu1 line 11)
,
1'3. Charitabl. and Go....rnm.ntal e.qutm ISch.dule J)
14. Net Valu. Subi'd 10 Tax (lint 12 minus line 13)
15, SpaOlal Tranlf", (far dall' 01 d,a,h oh" 6.JO.QA)
5.. lnllrudionl for Applicable PerClntag. an R.....n. (15)
Sid.. (Indud. volulI from SeII,dul, K or S,h,dul. M,)
16, Amoun! of lino 14 'a.abl, al 6% roll (161
(Indud, volulI Iram S,hodul, K or 5,h,dul, M.I
17. Amount of line 14 toxobl, 01 15% role (17)
(Include ...alu'l from Sch,dule K or Schedul. M.)
18, P,incipol'o. duo (Add 10.lram linll 15, 16 and 17.)
19. C,.dil1 Spou101 Po....rty Credit Prior Poyment1
673.893.12
(11) 8.653,88
(12) 673.893.12
(lJ) 0.00
(14) 673,893.12
x.!L.= 0.00
x .06 = 0.00
x .15 :: 0.00
(181 0,00
(lQ) 0.00
(20) 0.00
1211 0.00
121.0.1 0 00
(218) 0.00
z
..
;:
c
....
:::l
...
,.
..
'"
>C
C
....
Oilcount Interell
+ +.
20. If Line 19119r,ot" than Line 18. .nl.r the differ.nce on line 20. Thi1 i,th, OVERPAYMENT.
a O.tt:m!ll.[...1l..1..TI.II..li...Il<l.llloloUhl....j...rrm:-='I..TI.11I.....j.,U.r....J.......1
1121. If line 18 i1 greater Ihan line 19, Inllr the diKerence on lint 21. This i1lh, TAX DUE.
A. Ent.r the inllr,.1 on the balance due on line 21A.
I B. Enllr ,h,'o'ol of line 21 and 21A an line 21B. Thi. ;"h, BALANCE DUE.
I Make Chock Payabl. 'a: R.al,'" af Willi, Aa.nt
.. " " . .,:",>n ':?'~'c
of' .... . . ~."
~._- --'-'-- - .
PA 17632
Baltimore St., Dillsbur ,PA 17019.
,
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:
. 3% (.03) will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96
. 2% (.02) will be applicable for estates of decedents dying on or after 1/1/96 and before 1/1/97
e 1 % (.01) will be applicable for estates of decedents dying on or after 1/1/97 and before 1/1/98
. Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (....) IN THE APPROPRIATE BLOCKS.
I YES NO
I
1. Did decedent make a transfer and: I
I
a. retain the use or income of the property tronsferred. ....................................................... \ X
I
b. retain the right to designate who shall use the property transferred or its income, ............... ~
c. retain a reversionary interest; or ..,..........................................................................,..... X
i
I
d. receive the promise for life of either payments, benefits or care? ....................................... '
X
2. If death occurred on or before December 12, 1982, did decedent within two years preceding
death transfer property without receiving adequate consideration? If death occurred after
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate consideration?.."",..""....,.....,....",..".....""...."",."",...."..."".,..,"',......,',..,"',.
X
,X
3. Did decedent own an 'in trust for' bank account at his or her deathL....................................
I
iX
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCH~U,U G :AN~~LE IT AS PART OF THE RETURN.
Ur,l < :
6\:6\j L\ 31lJ 96.
S\l\:~
10"
" \" ~jel::l
. ":"':Ja\::l
' . ~... .
.
IEY-U10 IX+ (7.131
COMMONWIAlTH Of 'INN~"'lVAUIA
INHUIIANCl 'AX InUIN
IUIOIN' OlCIDfN'
SCHEDULE "G"
TRANSFERS
iSTATifof c~c
fiLE NUMBER
Jacob Gri~r Dj~ff~nbach 55 U172-01-6953
__.._._____~._.._"_ "_._._ ._..__ _ _ __".__" u _.....__.____.." -.<-- .--"----.-...-....----".-.-
THIS SCHEDULE MUST BE COMPLETED AND FILED If THE ANSWER TO ANY Of THE QUESTIONS ON THE REVERSE SIDE Of THE COVER SHEET IS YES.
ITEM DESCRIPTION Of PR~P~~;;- .._--- -- - --- EXClUSION-;~;;;~~~~~ --.D-E~D.- - 8?h\i~gt~~r-
NUMBER________... __ _____._ ____ ___ __~FAS.'E.'!u, ___ltlL INTEREST
Fundpd Rpvocabl~ Dppd of Trust by
and bptwppn Jacob Gripr
Dipffpnbach, Spttlor, and Harry
E. Lindsay, Trustpp, datpd Nov.
3, 1995 with thp asspts as listpd
on thp attachpd pagps.
TOTAL lAI.. onto, on lino 7, Rocopl..lotion) 5682.547.00
'" more 'poc. i. n..d.d ins.rt additionol sh.." of lam. ,i,..,
Estate of: Jacob Grier Dieffenbach
SS#l72-01-6953
"SCHEDULE G"
ITEM
#
DESCRIPTION OF PPTY
EXCLUSION
TOTAL VALUE
OF ASSET
DECD'S
% INT
DOLllIR VAIlJE
OF DECD'S
INTEREST
1. 500 Sh. Advancd Micro DIne. $ 9,283.00 $ 9,283.00
2. 525 Sh. Archer Daniels Midld $ 9,432.00 $ 9,432.00
3. 3000 Sh. cracker BOld C Stre $ 57,939.00 $ 57,939.00
4. 1000 Sh. Dynatech Corp $ 19,125.00 $ 19,125.00
5. 220 Sh. Entergy Corp New $ 5,788.00 $ 5,788.00
6. 2000 Sh. Ericsn LM Tel Sek10B $ 41,126.00 $ 41,126.00
7. 1000 Sh. Muni Assets Fund Inc. $ 12,250.00 $ 12,250.00
8. 1349 Sh. Horizon/CMS HIther corp $ 17,541.00 $ 17,541.00
9. 1000 Sh. Houston Inds Inc. $ 22,750.00 $ 22,750.00
10. 1000 Sh. Intel Corp $ 64,125.00 $ 64, 125.00
11. 1050 Sh. Intl. Business Mach $114,081. 00 $114,081. 00
12. 2500 Sh. Intllgnt Electrs Inc. $ 23,750.00 $ 23,750.00
13. 245 Sh. Long Island Lighting $ 4,196.00 $ 4,196.00
14. 275 Sh. Niag Mohawk Pwr. Corp $ 2,114.00 $ 2,114.00
15. 3000 Sh. Novell Inc. $ 42,564.00 $ 42,564.00
16. 500 Sh. optical Data Sys Inc. $ 12,094.00 $ 12,094.00
17. 1500 Sh. Oracle Corp. $ 49,968.00 $ 49,968.00
18. 2000 Scientific Atlanta $ 32,500.00 $ 32,500.00
19. 1000 Sequent computer Sys Inc. $ 13,813.00 $ 13,813.00
20. 1000 Sybase, Inc. $ 25,376.00 $ 25,376.00
21. 1000 Telefonos M SA RP L ADR $ 33,688.00 $ 33,688.00
22. 10 Sh. MHL Income Realty $ 2,760.00 $ 2,760.00
Partnership III LP 83
23. 5 Sh. constructive Liquidating $ 1,025.00 $ 1,025.00
Trust for CIF High Yield Series 17
24. 5 Sh. Constructive Liquidating $ 1,069.00 $ 1,069.00
Trust For CIF High Yield Series 18
25. 5 Sh. Constructive Liquidating $ 869.00 $ 869.00
Trust For CIP High Yield Series 19
26. 2199 Sh. Flagship Penn Triple $ 21,968.00 $ 21,968.00
Tax Exempt FD CL A
27. CMA Money Fund $ 41,353.00 $ 41,353.00
TOTAL:
$682,547.00
$682,547.00
Jacob Gripr Dipffpnbach
ITEM
NUMBER
A. Funoral Expen'''1
....1.110."....
1.
B.
2.
3,
4.
C.
1.
2,
3.
4.
5.
6.
7,
8,
..
C~NWIALn4 O. ",..NSYLV...NIA
INHllITA"'Cf tAX UTVI,..
IISIDINT DICIDINT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
SS #172-01-6953
DESCRIPTION
AMOUNT
, Administrative Costs:
,
1,
Plnonal Rlpr..ln,alive Cammi..ian,
Social Slcuriry Number 01 Plnonal Rlp..senlalivo:
Vlor Cammi..ian, poiei
Anarnev FI..
I Ja~ M. Wiley
I Family EXlmplian
Claimant
Add.... 01 Claimant 01 dlcleiln", dlalh
& Associatps, 1 S. Baltimorp St.
Dillsburg, PA 17019:
$5,000.00
RIJa'ion,hip
SI..lt Add....
Ciry
5'011
Zip Caeil
Pro ball Fe..
Filing Feps:
I Miscellaneous expenses:
30.00
Flowers/Neill Funeral Homp:
180.00
TOTAL (AI,a Inler on linl 9. Rlcapitulatian) IS 5 , 210 . 00
(If more 'pace is needell, insert additional ShHh of same size.)
'.
r=
. - --:"
--
"
~
!
....''''0.''.... ..
(CaMCN\llrUUM O' "N"S"",,,....
."MlIltAHQ tAl .nu'N
'II~'N' OKlO....,
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE L1ABLITIES AND LIENS
PI.... Print .r Typ.
,'ILE NUMBER
ISTATI 0'
~A~nh ~ripr Dieffenbach SSH 172-01-6953
ITIM I
NUMBER
DESCRIPTION
AMOUNT
I.
2.
3.
4.
5.
6.
7.
Apartment Rent:
Nursing Care:
Patriot & Sunday Newspaper:
SRW Cable TV I
PP & LI
Messiah Village Pharmacy:
Reimbursement to AETNA for'overpayment of
Annuit ies:
$1,782.00
944.00
63.68
59.85
86.85
6.86
500.65
TOTAL 'Also '1m" on lin. ro. R,cQ~iIUIQfiQnl
11 :no,.. saata is nHatcl. ;nslr. -:oaitionaJ inN" 0; :am. SI:..l
5 3.443.88
Itv.un... n.&7\
..
COMMON'W'Al," 01 ,........T\'W......
'.....ANCI 'U""""
ItIMMIft OICIMM'
SCHEDULE J
BENEFICIARIES
PILE NUMBER
ISTAT. Of
JACOIl GHIER DIEFFENIlACH SSU 172-01-6953
ITEM
NUMBER
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS Of BENEFICIARY
A. Taxaal. Beau..u:
1.
I
lEnt ire Interest
at 0% tax rate as
;spousal benefici-
lary of Sect ion
12113 Trust.
Mary S. Dieffenbach
706 Allegheny Apts.
Messiah Village
Mechanicsburg, PA 17055
spouse
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
1.
i B. Charitabl. and Governm.ntal Boq.....:
I
I
I
I
..
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (AlIa onlO' on lino 13. Rocapitulatian) ! S
(If mare spac. i. n..d.d, in.ert additional sh..t. of same size I
RY,V.IM? EX' (K,?l)
'*
SCIIEIHILE 0
THANSFEHS TO SUHVIVING SPOUSE
nJWNlW'IWI'.......ntflf'"W,\I.\.AJM
f4nJtAt-'llll.u:lIm"'H
lDPmf1lln1ltm
""UrNum,",r
F.'" A TY.llt.
JACOB GRIER DIEFFENBACH
ssu 172-01-6953
PART A: Enter Ole dnal(JIion and value uf.U illltrtitJ, hllth ..iluh1c and nOIl.tauhlt,lcg.uJltu uflll\:.illiuu. (111.1 uf dcductiuns)
"hkh raulo the dcc(Jtlll'llur\'i\'in~ II~nU~ by "111. iutclt..!:)'. tlp.:rallttO ur I,w, or ulhl."mi~.
Dcscri lion of ilems An"un'
I 89% of Funded Revocable Deed of Trust by and
between Jacob Grier Dieffenbach, Settlor, and
Harry E. Lindsay, Trustee, dated Nov. 3, 1995, $607,467.00
(Schedule G., Item 1) passing after deductions
as the Unified Credit Trust portion of the estat
2.11% of Funded Revocable Deed of Trust by and
between Jacob Grier Dieffenbach, Settlor, and
Harry E. Lindsay, Trustee. dated Nov. 3. 1995,
(Schedule G., Item 1) passing by election as
Qualified Terminal Interest Property
$ 75.080.00
Part A Total; F.ntcr the amount sho"n on \he rcupitul.ation shtct in \he ()tct'dtnt Inrllmlatlnn SC'cllon. 682 54 0
Election To Subject Properly To Tax Under Section 211J(A) As A Taxahlc Transfer U)' This Decedent.
If . trust or similar unngcmenl m<<ts the rcquircmmtJ ofSt4.1ion 2113(A), and;
.. The l.NSt or similar unngcmml illistcd on Schedule 0, and
b. TIle value of\he tlUSt or similar arrangement is cn1crw in "hole or in p.llt as an a.ud on SdlNult 0,
then the transferor's pmon.al rtprcsmutive may sflCcifically ilk.-ntiry the UUIt (all or. fractional rortion Of pacenlage) III be included in the election 10 have
such wst or similar propc:rty ltcated as a taxable trawfcr in this estate. If leu than the entirc value of the Wit Of similar property is irKludtd as a
taxablc transfer on Schedule 0, the pmonal rcprescntati\'c shall be coruidtred 10 huc made lhe election only u 10 a fraL1ion of the Wsl or similar UTangcment.
1be numrrator of this fraction is rqualto the amount ofthc Wit or similar UTangcmcnt included as a uuhlc asset on Schedule O. The denominator is equal
10 the total value oflhe wit or similar UTangenK1l1.
EI~F.CrIOS: Uo you tlut under 8<<tlon 1113(A) to trrat .. at_ubi, tnrufrr In 'h1l tllat, all or _ ponton or. tnut or IImll.,.. arranc,mrnt
crtaltd for tht sol, uu ofthb dC'Crdrnt'lsuf\'h'lne'poUK durine tht lunh'lnl.pouu'l ,ntln- Ufrllmt?
VI-:S D NO OJ Slenatun Oalr
Not': Ifthr rltcllon applltllo mort Ihan onr tnul or .Imllar urancrml'nt.'.hrn a.rparatr funn must ht Iltntd and nlrd.
Part B: Entrrthe dcscriJ'llion and ",.Iue (ifall inlerests. both t.luhle and non.l..uhle, rcgarlllcu ofllX'alion. (nclllf&:duL1ions)
"hich r.a..u to the decedent', sUr\'i\'ing 1f'lIUK' fill "hith a SC\.1ion 2113 (,\) ch.'\.1ion is lll:ing m..lIe,
Dcscri lion of ilems '\mounl
I
Part II Tolal
payments shall be considered as advancements.
2. Upon the death of the survivor of the Settlor and his
wife, The Trustee shall then pay and distribute the balance of
said trust as follows:
(a) A five (5%) percent share to HARRIS STREET UNITED
METHODIST CHURCH, of Harrisburg, pennsylvania, or
to its successor church.
In the event said
Church or its successor Church is no longer in
existence, said share shall be given to BETHANY
VILLAGE UNITED METHODIST RETIREMENT HOME, now
situated on Wesley Drive,
P.o.
Box 66,
Mechanicsburg, pennsylvania;
(b)
A five (5%) percent share to MESSIAH VILLAGE
ENDOWMENT FUND, of 100 Mt.
Allen Drive,
i
\
II
I
Mechanicsburg, Pennsylvania;
(c) A forty-five (45%) share to be distributed to the
following relatives of the settlor herein, Jacob
Grier Dieffenbach, in equal shares, per capita:
his niece, JEAN HELLMUTH, his nephew, GEORGE
LEVAN DIEFFENBACH, his niece, EVELYN D. MONEY,
his nephew, WILLIAM D. BOLLINGER, his nephew,
HARRY E. LINDSAY, his niece, HARRIET A. LINDSAY,
his niece, MILLIE M. RAINEY, his niece, BEVERLY
JAN M, WILEY
'" ASSOCIATES
"nORNE\' At LAW
2; IAILO ClRCU
D1WIUltG, p" 1"1'
GIMBER, his nephew, FREDERICK C. DIEFFENBACH,
-3-
JR., his niece, MARY ANN PHILLIPS, his nephew,
ROBERT E. DIEFFENBACH, and his nephew, JAY A.
DIEFFENBACH.
(d) A forty-five (45%)
percent share to be
distributed to the following relatives of
settlor's wife, Mary S. Dieffenbach, if they are
then living:
(1) One-Seventh (1{7) share to her sister-in-
law, MADELINE D. SLEAR;
(2) One-Seventh (1/7) share to her niece, MARY
M. ELLIS;
(3) One-Seventh (1{7) share to niece, SISTER
!I
I
,
SHARON MARIE SLEAR;
(4) One-Seventh (1/7) share to her nephew,
EUGENE B. SLEAR, JR.;
(5) One-seventh (1/7) share to her niece, JANE
F. GESKER;
(6) One-Seventh (1/7) share to her nephew,
THOMAS D. SLEAR;
(7) One-Seventh (1/7) share to her niece, ELAINE
M. SLEAR.
If any of the above having a fractional interest in
said share should not be then living, said fractional interest
JAN M. WILEY
& ASSOCIATES
AnORNO' AT LAW
2 IARLO tUtu
OIUSIVRG. PA I""
shall be given to his or her issue then living, per stirpes.
-4-
If any of the above having a fractional interest in
said share should not then be living and have no issue then
living, said fractional interest shall be distributed in the
same manner as the rest of said share.
FIFTH:
1.
The Trustee shall have the following
powers, and any others that may be granted by law, with respect
to each trust hereunder, to be exercised as the trustee in its
discretion determines to be to the best interests of the
beneficiaries:
(a) To retain any property or undivided interests in
property, received from the Settlor or from any other source,
including residential property, regardless of any lack of
II diversification, risk, or non-productivity;
!I
:,
I
I
(b)
To invest and reinvest the trust estate in any
property or undivided interests in property, wherever located,
including
bonds,
notes,
secured
unsecured,
or
stocks
of
corporations regardless of class, real estate or any interest in
real estate, and interests in trusts, and common trust funds,
and to keep and maintain funds in savings accounts, wi thout
being limited by any statute or rule of law concerning
investments by trustees;
,
'I
I
I
credit,
(c) To sell any trust property, for cash or on
at public or private sales; to exchange any trust
JAN M, WILEY
'" ASSOCIA rES
AnORNt\" AT LAW
llARLO CIRCLE
D1LUIVAC. PA 1'J01t
property for other property; to grant options to purchase or
-5-
.
;]
acquire any trust property; and to determine the prices and
terms of sales, exchanges and options.
(d) To operate, maintain, repair, rehabilitate,
alter, improve or remove any improvements on real estate; to
make leases and subleases for terms of any length, even though
the terms may extend beyond the termination of the trust, to
subdivide real estate; to grant easements, give consents and
make contracts relating to real estate or its use; to release or
dedicate any interest in real estate;
(e) To borrow money for any purpose, and to mortgage
or pledge my trust property;
(f) To employ attorneys, auditors, depositaries,
proxies and agents, with or without discretionary powers; and to
keep any property in the name of a trustee or a nominee, with or
without disclosure of any fiduciary relationship, or in bearer
form;
(g) To determine the manner of ascertainment of
income and principal, and the allocation or apportionment
between income and principal of all receipts and disbursements.
The trustee may at any time or times charge all or any part of
the Trustee's regular annual compensation against the principal,
regardless of any rule of law or statute to the contrary;
JAN M. WILE\'
'" ASSOCIATES
"nORNE\' AT U"
: IARLO CRetE
D1LLSIURG. P.\ 11019
(h) To take any action with respect to conserving or
realizing upon the value of any trust property, and with respect
-6-
to foreclosures, reorganizations or other changes affecting the
trust property; to collect, pay, contest, compromise or abandon
demands of or against the trust estate, wherever situated; and
to execute contracts, notes, conveyances and other instruments,
including instruments containing convenants and warranties
binding upon and creating a charge against the trust estate, and
containing provisions excluding personal liability;
(i) To enter into any transaction authorized by this
Article with trustees, executors or administrators of other
trusts or estates in which any beneficiary hereunder has any
interest, even though any such trustee or representative is also
Trustee hereunder; and in any such transaction to purchase
property, or make loans on notes secured by property, even
though similar or identical property constitutes all or a large
proportion of the balance of the trust estate, and to retain any
such property or note with the same freedom as if it has been an
original part of the trust estate;
(j) To receive additional property from any source
and add it to and commingle it with the trust estate;
(k) To make any distribution or division of the trust
property in cash or in kind or both, and to continue to exercise
any powers and discretion hereunder for a reasonable period
after the termination of the trust but only for so long as no
JAN M. WILE\'
'" ASSOCIATES
_\ nOR~[\ .\ T LA"
: IARLO t1RCL[
D1LUiIL'RC. 'A. 1701'
rule of law relating to perpetuities would be violated;
-7-
JAN M, WILE\'
'" ASSOCIATES
"nORNEt AT LA"
IIARLO ClRCLt
DILLS.vaG, PA 11'lI1'
(1) To allocate different kinds or disproportionate
shares of property or undivided interests in property among the
beneficiaries or trusts, and to determine the value of any such
property. The trustee may make joint investments of funds in
such trusts, and may hold the several trusts as a common fund
dividing the net income therefrom among the beneficiaries of the
several trusts proportionately.
(m) To pay without reimbursement, to the legal
representative or representatives of the Settlor's estate, from
I the principal of the trust hereunder, such amount as it may deem
!I
required for the purpose of paying a part of all of the expenses
of
the
illness
funeral
the
Settlor
and
the
last
and
of
,
i
I
11 administration
d
II
I
and
any
estate,
Settlor's
estate,
the
of
( including
the
succession
taxes
transfer,
inheritance
and
interest and penalties thereon) which shall become payable by
reason of the Settlor's death;
(n) To establish out of income and credit to
principal reasonable reserves for the depreciation of tangible
property.
2.
(a)
To the extent that any such requirements can
legally be waived, no Trustee shall ever be required to give any
bond as Trustee; to qualify before, be appointed by or in the
absence of breach of trust account to any court; or to obtain
the order or approval of any court in the exercise of any power
-8-
beneficiary shall be final and binding upon all persons as to
the matters and transactions shown in the account.
SIXTH:
1 (a) The Trustee may resign at any time by
giving written notice specifying the effective date of the
resignation, to the beneficiaries, at the time of giving notice
of the current income.
(b) If Harry E. Lindsay resigns or is unable to act
as Trustee, MERRILL LYNCH, will then serve as my Trustee.
Merrill Lynch shall accept without examination or review, the
accounts rendered and the property delivered by or for a
predecessor Trustee, without incurring any liability or
responsibility for so doing.
2. (a) The guardian or conservator of the estate of a
beneficiary under legal disability, or the parents or surviving
parent or guardian of the person of a minor beneficiary for
whose estate no guardian has been appointed, may act for the
beneficiary in signing any instruemtn under this Article.
(b) Any Successor Trustee hereunder shall have all
the title, powers, and discretion of the Trustee succeeded,
without the necessity of any conveyance or transfer.
3. Whenever the Trustee (except a successor Trustee
appointed pursuant to this paragraph) considers it advantageous
JAN M. WILE\'
'" ASSOCIATES
,nORSE\ .\r LA"
: URLO CIRCLE
OILL'iBVRC. p" '101'
to the beneficiaries of any trust, the Trustee may transfer the
situs of any trust and in so doing may appoint, as a successor
-10-
:\
\: Trustee, any person or corporation authorized under the laws of
., the t:ni ted States or of any State to administer trusts by a
I'
il written instrument delivered to the successor. Any successor
II Trustee so appointed may be removed at any time by the former
I'
,
I Trustee that made the appointment and the former Trustee may
:1 again become Trustee or may appoint another successor Trustee.
I: A successor Trustee appointed under this section may resign by
il
\. a written instrument delivered to the former trustee.
'I SEVENTH: The construction of this instrument, the
I validity of the interest created hereby and the administraticn
J of the Trust Estate and the separate trusts shall be governed by
II the laws of the State of Pennsylvania.
i IN WITNESS w1!EREOF, the parties herein have set thei:- hands
'\ and seals the day and year first above written.
.'
I
il WITNESS:
I. ~u.~t. fl--'-"-'JV
,I (".,/2:
II %&~~/V~
t.u/~~~*t4 (Sv.L)
~J~COB GRIER DIE ENBACH, SETTLOR
Ij~ ,. 4/
TROSJEE
(SEAL)
ATTEST:
MERRILL LYNCH (SUCCESSOR TRUSTEE)
BY:
J....s M, WILEY
'" ....SSOCIATES
...noR.~ty AT U'A'
: I"RI.O CIRCLE
DIW_tlIG, 'A l~"
I
Ii
I
1\
II
I
-11-
/ j' .1'1.\ ((
BUREAU OF INDIVIDUAL TAXES
IHH[RltlNCE 'AX DI~ISIOH
DEPt. lllObOl
HARAlSIUAC, Pi 111:a-ObOI
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
L/
;~'~~~
lff1~
.'
NDTlCE OF INIIERITANCE TAX
APPRAISEMENT. ALLOWANCE DR DISALLDWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
11'.1'" III" III.H.
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-2/1-97
DIEFFENBACH
05-09-96
21 96-1039
CU~\BERLANO
101
Allount Relli Hed
JACOB
JAN ~1 WILEY
Ot-E S BAL T1~\ORE ST
OILLSBURG PA 17019
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 ~
iiEV:i5'4i"EX-AFP-rOi-:9:rj-HOTicniTYNHEiiiTA'NCn:',iiniPPRAisEHEHT-,--ALLowANcE-oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF DIEFFENBACH JACOB FILE NO. 21 91>-1039 ACN 0 DATE - 0-97
TAX RETURN WAS: IX 1 ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. stocks and Bonds (Schedule 8)
3. CI05.1~ Held stock/Partnership Interest (Schedule C)
4. Mortgages/Nates Receivable (Schedule OJ
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule Fl
7. Tr8nsfers (Schedule G)
8. Total Assets
I CHANGED
NOTE: To insure proper
credit to your account,
subnit the uppe~ po~tion
of this forn with you~
tax paynent.
,no
.nn
.00
,no
.on
.no
6R7.'i07 .00
(8)
III
IZI
(3)
141
ISl
1&)
171
';R7, <;07,00
APPROVr,D DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Hisc. Expenses (Schedule H) (9.) l:" "1 (' r"1Q
10. Debts/Hortgage Liabilities/Liens (Schedule I) nO) -:. 1,11-:' ap
11, Total DoducHons III I A ';'i, AA
lZ. Not Valuo of T.. Return llZ) /;T\ AQ, 1?
13. Ch.rlt.ble/Govorn~ental Bequests ISchedule JI 1131 .no
14, Not V.lue of Estate SUbject to T.. 1141 ';7' AQ, 17
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
1S. Anount of Line 14 at Spousal rate (1S)
16. Amount of line 14 taxable at lineal/Class A rate (1&)
17. Anount of Line 14 taxable at Col1ate~al/Class Brat. (17)
18. P~inclpal Tax Due
nn
nil
("'In
X,OO =
x.06 =
X,15 =
. 1181
.00
.GO
,00
.00
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCDUNT Itl
INTEREST/PEN PAID I-I
AMOUNT PAID
TOTAL TAX CREDIT '
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.rr.
("r"
:~~ \
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FDR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YDU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIDNS.)
RESERVATIOHl
Ii
,
"
i
I
,
:1
1
',I
PIJIlPMEOf
NOTICE:
PAYttEHT l
REfUND (CA):
.
..
0"
c ;-:-
\,"j
- ,
-;,!?
~
-tJ
;u
:::..
E.tat.. 0' d.c.d.nts dvlng on or bafor. O.ceab.r IZ, 1,8Z -- If any future Int.r.st In the ..tata lajtrensfarr.d
In po"I.slon or .nJoy.ant to Cl... . (coll.t.r.l) banaflclarl's of tha d.c.d.nt aft.r tha aMPlr.tJ~ of any. ..t.t. for
Ilf. or for y..r., tha Co..anw..lth h.r.by aMPr...ly r...rv.. thl right to appr.I.. and ji.... trans'.r Inharlt.nc. T....
at tha I-..ful Cl... a (callatulU r.ta on any .uch future Int.nd. .: I .' . -
<JI
To fulfill tha r.qulr...nt. of S.ctlon 214a of the Inh.rlt.nc. and Est.t. Tax Act, Act Zl of 1'95. (7Z P.S.
S.ctlon 91110).
a.t.ch tha top portion of this Hotlca and sub.1t with your pay..nt to the R.glstu of Wills prlnhd on the r.v.rsa slda.
--".k. chICk or .on.y ard.r pay.ble tal REGISTER Of HILLS, AGENT
A r.fund of a tax cradlt, which wa. not raqua.t.d on the Tax R.turn, ..y ba r.qua.tad by co.pl.tlng an -Application
for Rafund of Penn.ylv.nl. Inh.rltanc. and E.tata Ta.- (REY-131]). Application, ar. avall.bl. at the Offlc.
0' the R.gI.t.r of Will., any of the 2] R.venu. Ol.trlct Of' lea., or by c.lllng the sp.clal ZII-hour
an.warlng sarvlc. nuab.r. far for.. ord.rlngl In P.nn.ylv.nl. 1-8aa-16Z.2aSa, out. Ida P.nn.ylvanl. and
within local Harrl.burg .r.. (717) 787-8a94, TOO' (717) 77Z-Z%SZ (H..rlng IIPalr.d Only).
OBJECTIONS I Any party In int.r.st not ..tl.fl.d with the appr.i...ant, .Ilawanc. or dl..llawenc. of dedUction., or .......ant
of t.x (Including dl.count or Int.r..t) a. shawn on thl. Natlca .ust obJ.ct within sixty (6a) day. of r.calpt of
this Notlca bYI
...rltt.n prot.,t to tha PA DIP.rt..nt of R.v.nu., laard of App..ls, D.pt. zaUll, Harrisburg, PA 17128-1021, OR
.-.I.ctlan to h.v. the .att.r d.t.ralnad It audit of the account of thl p.rsanal r.pra..nt.tlv., OR
".pp..1 to the Orphans" Court.
AD"IN
ISTAA TtVE
CORAECTIONS: Factual .rror, dl.cov.r.d an this ........nt should bl .ddr....d In .rltlng tal PA Oep.rt..nt of A,vlnul,
lur.au of IndlvldU.1 T'M'" ATTNI Pa.t A".S'I.nt R.vl.. unit, O.pt. %8a601. Harrisburg. PA 171Z8-0601
Phon. (717) 787-6505. S.. p.g. 5 of the boakl.t -In,tructlon, for Inh.rltanc. Ta. R.turn for a A..ldant
O.c.d.nt- (REY-IS01) for an ..plan.tlon of ad.lnl,tr.tlv.ly corr.ct.bla .rrar.,
DISCOUNT I
II
,
i
,
PEHALTY:
INTERESTl
If any tax dua I, p.ld within thr.. (]) c.l.ndar aonth. .,tar the d.ced.nt", d..th, . flv. p.re.nt (5~) dl.count of
the ta. paid Is alla.ad.
Tha 1Sj( tax a...asty non-participation panalty Is eo...,tad on thl total a' tha t.x and Intarast .......d, and not
paid b.far. January 18, 1'96, the flr.t day aft.r the and of the tax aan..ty parlod. Thl. non.partlclpatlon
p.nalty I. app.alabl. In the .... .ann.r and In the the .... tl.a parlod a, you .ould app.al thl tax and Int.ra.t
th.t has bean .......d .. IncUcat.d on this notice,
Intar..t Is charged b.glnnlng with flr.t day of d.llnquancy. or nln. (9) aonth. and ona (1) day fro. tha d.ta of
da.th, to the data 0' pay..nt. Tax.. \lfhlch bae... d.llnquant blfar. January 1, 19az ba.r Intan.t .t tha nt. of
.Ix (6;() parcant p.r annu. calculatad at a dally rat. of ,OOal64, All tax.. which b.caa. d.1Lnquant on and .ft.r
January I. 191Z viii b.ar Intar..t at . rata which .111 very fro. c.landar ya.r to eal.ndar y.ar with that r.t.
announc.d by the PA Dapart.lnt of Rav.nu.. Th. appllcabl. tnt.ro,t rat.. far 198Z through 1"7 .r.:
'!!!! Intara.t Rat. Oally Tnler..t Factor !!!! Tnt.rllt Rat. D.lly Tntera.t Factor
1982 10;( .Oaa548 1'81 9% .OaaZit7
l,n 16;( ,aaOU8 1'88-1991 Uie ,a00301
1984 11;( ,a00301 199Z 9% ,OOOZ47
19.5 11:C .Oa0356 1'1J1-19'4 7% .000192
1986 lO:C ,OO027it 1995-1997 9% .000247
--lnt.rut Is e.lculat.d .. folia..:
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAIS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotle. i.su.d aft.r the ta. b.co... dallnquant viii r.flect an Intar..t c.lcul.tlon to flftaan tiS) day.
bayct'tt the d.t. of the ........nt. 11 p.y.ant Is ..d. aft.r the interut caaput_tlan data shown on tha
NOtlC', additional Intare.t au.t ba calculatad.
Rn&'HOEX 1~.9"1
PROBATE 3124197
417197
.
.~ INHERITANCE TAX
EXPLANATION
...~ .. . OF CHANGES
COMMONWEAL TH or PENNSVL VANIA
DEPARTMENT Of REIJf NLJ[
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISRuno PA 111"A MOl
'" NAMt: Jacob Diefenbach FILE NUMBER 2196.1039
ACN 101
SCHEDULE ITEM EXPLANA TlON OF CHANGES
NO.
The amount on line 15 does not Include assets passIng to a trust or sImilar
arrangement for which a Section 2113 (A) election has not been made,
(72P.S. 9113 (A). The reported values of the excluded assets have not been
verIfied by the Department of Revenue.
TAX EXAMINER: J, Paul Dibert
PACE 1
ROW Copy
lI'I - -<
n (..... "
;'~ N
c..
'<:"
.-
c:
0...
" ""
:.5 -" .:;
fJ t;' ,- .V:;
llJa: P-
ee Uu
. .
/5;<1,.(/.-9
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSVLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
"
{..,
I*,
BUREAU OF INDIVIDUAL TARES
IHtf[AIU.N([ tAlC DIVISION
OEPI. llOttOl
tIARRlSIURG. Pi IIlZS-DbOI
JAN M WILEV
ONE S BALTIMORE
DILLSBURG
ST
PA 17019
11,.'"11''' III.HI
11-03-97
DIEFFENBACH
05-09-96
ZI 96-1039
CUMBERLAND
ZOZ
JACOB
Anount RanHt.d
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTEI To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
R-iv:7jil-EX--AFP--{Oj~-97j-----ii.-NCiiicif-OF--nETifRHiiiAfiCiN-Aiin-AifsESS-HENif----------------------------
OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF DIEFFENBACH
JACOB
FILE NO.Z1 96-1039
ESTATE TAX DETERMINATION
1, Credit For State Death Taxes as Verified
Z. Pennsylvania Inheritance Tax Assessad
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
4, Total Inheritance Tax Assessed
5, Pennsylvania Estate Tax Due
6, Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
7. Additional Pannsy1vania Estate Tax Due
TAX CREDITS:
PAVMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
ACN ZOZ
DATE 11-03-97
,00
.00
.00
.00
.00
.00
.00
AMOUNT PAID
TOTAL TAX CREDIT ,00
BALANCE OF TAX DUE .00
INTEREST AND PEN. ,00
TOTAL DUE ,00
-IF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHEHT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR). YDU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PURPOSE OF
NOrICEI
To fulfill the requlre.ent. of Section ZI~5 Ib) of the Inheritance end E.t.te Te. Act, Act ZI of 1995. 17Z P.S.
hctlon 9Ift5).
PAYMENT:
Detach the top portion of 'his Notice and 'ubelt ..lth VDI..' l,...,.ent to the Reghter of Wills printed on the
r.ver.e .Ide.
.... "ake check or .on.V order p.vable tOI REGISTER OF lULLS, AGENT.
REfUND ICA,:
A r.fund of a ta. cr.dlt ..V be requ..t.d bv coapl.tlng ~n -Appllc.tlon for R.fund of Penn.vlv.nla
Inh.rltance and E.t.t. Ta.- CREY.I!I!I. Applications .re aVIII.bl. It the Off Ie. of the Rlgl.ter of Will.,
any of the Z! A.v.nul DI.trlct Office. or fro. the O.p.rt..nt'. Zft-hour an.w.rlng ..rvlc. nu.ber. for for.. ord.rlng:
In P.nnsylvanle 1.800.16Z.Z050, out. Ide P.nnlylvanl. and within 10c.1 H.rrllburg ar.. 11111 11'-109ft,
TOO' (717) llZ-Z252 IHe.rlng lip. Ired Onlyl.
OBJECTIONS: Any p.rty In Int.r.lt not I.tl.flld with the alse'~~.nt of t.. .1 lhown on thl. notice e.y Object within
.I.ty (60) d.y. of r.celpt of thl. Notice by:
..wrltt.n protl.t to the PA nep.rt..nt of Rlvenu., Bo.rd of App..Is, O.pt. 211021, H."hburg, PA 11121.1021, OR
...I.ctlng to h.v. the ..tt.r d.t.r.ln.d .t .udlt of the plr.on.1 r.pr.l.nt.tlv., OR
-..ppeal to t~. Orphan.' Court
AOftIN-
ISTR'flVE
CORRECTIONS I F.ctual .rror. dllcov.red on thl. .1.e'I..nt .hould be .ddr.I..d In writing to: PA O.p.rt..nt of R.V.nul,
Bur.au of Individual T...., ATTH: Po.t AI......nt R.vl.w Unit, O.pt. 210601, H.rrl'burg, PA 11121.0601,
Phone (111) 787-6505. S.. pag. 5 of the bookl.t -In.tructlon. for Inhlrltanc. T.. Rlturn for. R..ld.nt
O.c.dent- (REY-150I' for an I.plan.tlon of ed.lnl.tr.tlv.ly corrlclabll .rror..
PENAL TV:
The 15~ t.. lan..ty non-p.rtlclp.tlon p.nalty I. coaput.d on the tot.1 of the te. and Inl.r..t .......d, Bnd not
P.ld before Janu.ry II, 19'6. the flr.t d.y .ft.r the .nd of the t.. e.ne.ty period. Thl. non.partlclpatlon
pen.lty I. appl.labll In the .... .enner and In thl the .... tiel p.rlod .. YOU would applal tha te. and Int.r..t
that he. b.en .......d .. Indlcat.d on thl. notlcl.
IHTEREST:
Additional P.nn.ylvanl. E.t.te Te. .......d I' a r..ult of a chang. on the f.d.rel E.tet. T.. clo.lng
lett.r b.coe.. delinquent el the e.plratlon of on. III .onlh froe the dlt. the fln.1 notlc. of the Incr.l.e
In F.deral E.tat. Ta. I. rlcllv.d.
T.... which b.ca.. delinquent b.for. Janu.ry 1. 1'12 be.r Int.r..t .t the rete of .1.
calculetld at a d.lly rete of .00016ft. All I.... which b.caee d.llnqu.nt on or efl.
Intere.t .t . r.t. which will very fro. cel.nder y..r to cel.ndar y..r with Ihat r.t.
a.p.rt.ent of R.venue. Th. appllcabl. Int.r..t r.I.. for 1911 through 1'97 ar.,
,~X) p.rc.nt p.r .nnua
"'I''<4ary I, I 91Z N III b..r
announC.d by the PA
!!!! Int.rnt R.t. Dally Intlrnt faclor ~ Inl.r..t Rete Dally Int.r..t Factor
nlz ..X .0005'" 1911 'X .000....1
1913 16~ .000ftSt 19aa-llJffl 11:C .000301
191ft 11% .000!01 1992 OX .0002U
1.8S UX .00nS6 199!.199~ 'X .aooln
1916 IU .00021ft 1995-1991 'X .0002U
.-Inlernt I. c.lcul.ted ., followa:
INTEREST = BALANCE or TAX UNPAID X NunBER Dr DAYS DELINQUENT X DAILI INTEREST rACTOR
--Any Natln Inued .ft.r the t.. bacOH' delinquent will r.fI.ct en Intarnt calculation to flft..,.. U51 d.y.
tMyond the d.t. of the .n....."t. 11 p.y..nt Is .ad. .fter the Jnt.rut coeput.tlon d.t. .hown on the
Hotlc., addltlon.1 Int.ra.t au.t b. c.lcul.tad.
I,')-/'/y- l'
BUREAU OF INDIVIDUAL TAXES
lHIIlRltAHC[ 'U DIVISION
DEPt. 1801101
IIAMAISBURO, PI HllI-OUI
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSVLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-24-97
DIEFFENBACH
05-09-96
21 96-1039
CUMBERLAND
201
.
..
JAN M WILEV
ONE S BAL TlMORE
DlLLSBURG
ST
PA 17019
Altount R...1tt.d
,*'
11,."111 "'111-"1
JACOB
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE. PA 17013
NOTE: To Inluc. pcop.c cc.dlt to youc .ccount. lubnlt the uppoc poctlon of thll focn with youc t.. p.ynont,
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ....
ilEV:4B:S-EX--AFP--(03~97i-----.-.-NCiiicif-OF--oETifRHiiiATiCiN-Aiio-ASlSESSlHENif----------------------------
OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF DIEFFENBACH
JACOB
FILE NO.21 96-1039
ESTATE TAX DETERMINATION
ACN 201
1, Credit For State Daath Taxes as Varified
2, Pannsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3, Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interast)
.00
4, Total Inheritance Tax Assessed
5, Pennsylvania Estate Tax Due
TAX CREDITS:
PAVMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
DATE 03-24-97
,00
,00
.00
TOTAL TAX CREDIT ,00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
oIF PAID AFTER THIS DATE. SEE REVERSE SIDE elF TOTAL DUE IS lESS THAN '1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST, IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE
DUE A REFUND, SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS,)
.."
<l
"
c:
C
...,
n-:
~,l-
PURPOSE Of
HOUtE1
~ l'~ ~:J~ .'::! :,
fa fulfill the r.qul~.~t. of Section Z14S lb) of tho Inheritance and [ttat. Tax Act, Act 21 of 1995.
(72 P.S. SectIon 9145).
PAYKENT: D.tach the top portion of thl. Notle. and tubalt with your pay..nt to the Raglltar of Will, printed on the
rav.r.. _Id..
._ "aka check or aoney order Plllyable tal REGISTER OF HILLS, AGENT.
REfUND (CR)I A r.fund of . ta. credIt ..y ba raqua.tad by coaplatlng an "Application for R.fund of Pennsylvania
Inheritance and Elt.ta Ta." (REV-Ill!), Application. ar. available at the Offlc. of the Raglltar of Willi,
any of the 23 Ravenue District Offlc8' or fro. the napart..nl', 24-hour answering .ervlce RUBber. for for.. orderlngl
In PennSYlvania 1-800-362-2050, outsidl Plnnlylvanla and within local Ilarrhburg arIa (7171 787-809",
TOOl e717) 772-2252 (Haarlng I.palrld Only).
OBJECTIONS1 Any party In Intaralt not .atl.flad with tha a..a'l.ent of ta. a. Ihown on thl. notice .ay Object within
.I.ty (60) dey. of receipt of thl. Hotlca bY1
--wrlttan prote.t to the PA Cepart.ent of Revanue, Board of Appaal., Capt. Z810Z1, Harrllburg, PA 17128-1021, OR
--alactlng to have tha .attar datar.lnad at audit of the p.rlonal rapre'lntatlva, OR
--appaal t~ thl Orphanl' Court.
ADMIN-
ISTRATIVE
CORRECTIONS:
Factul1 .rror. dllcov.r.d on thl. a.......nt Ihould b. addr.I..d In writing to: PA n.pert..nt of Revenul,
Buraau of Individual Ta..., ATTN: Po.t Alle'I..nt R.vl.w Unit, Dapt. Z80601, Harrllburg, PA 17128-0601,
Phona (717) 787-6505. Sa. pag. 5 of tha bookl.t "Inltructlon. for Inharltanca Ta. R.turn for a Ra.ldant
Oacadant" (REV-1501) for an .xplanatlon 0' ad.lnlltratlv.ly correctabla arrorl.
PENAL TV:
Tha 15X ta. a.nalty non-participation p.nalty I. co.put.d on the total of tha tax and Int.r..t a,I.I.ad, and not
peld bafore January 18, 1996, the "rlt day aftar the .nd of the tax .-n..ty parlod. Thll non-participation
panalty I. appaalabla In the .a.a .anner and In the thl la.e tl.a parlod al you would IIPpa.1 the ta. and Int.re.t
that ha. baan 1I1...lad a. Indlcat.d on thl. notice.
INTERESt:
For dat.. 0' d.ath on or aft.r 10-]-91, P.nnlylvlnla Eltat. Tax bal.d on thl F.daral Eltata Ta.
raturn baco.l. dallnqu.nt at the expiration of nln. (09) 1I0nth. frail the data of delth.
For dat.. of death prior to 10-]-91, P.nnlylvanle E.tet. Ta. ba'ld on the F.dara1 E.tate Ta. raturn
baco.e. dellnquant at tha expiration of .Ightean (18) .onthl fro. thl dllt. of d.ath.
Ta.a. which blcalla dallnqu.nt bafore Januery 1, 1982 blar Int.rl.t at tha rat. 0' .Ix (6X) parclnt plr annuli
calculatad at a dally rata of .000164. All tll.11 which baca.e dallnquent on or aftlr January 1, 1982 will balr
Intere.t at a rat. which will yary fro. cal.ndar yaar to cal.ndar Ylar with that rata announc.d by thl PA
Depart..nt of Rlvenul. Tha appllcabll Int.ra.t ratll for 198Z through 1997 ar.:
Year Interlllt RIte DaUy Intarnt Factor Ylar Int.rnt Ratl OaUy Interlllt Factor
1982 20X .000548 1981 .~ .000Z"7
1983 l.~ .0004]8 1988-1991 1l~ .000]01
1984 11:C .000301 1992 .~ .0002U
1985 1S~ .00Q356 1993-1994 n .000192
1986 10;( .000274 1995-1997 .~ .000247
--Intera.t Is calculatld .. follow.:
INTEREST " BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlcl II.u.d aftlr thl ta. b.co..1 dlllnqu.nt will rafllct an Intarllt calcullltlon to ,Ift.an (15) day.
blyond tha data of tha 1I1......nt. If pay..nt I. lIad. a,tar the Intlr.lt cOIIPutntlon data .hown on tha
Notlca, additional Intar..t .ult bl calculat.d.