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IIIV .'"" "'1'"" IN1H'" ERIITANC'E TAX RE. .JRN I(JH DA!fS OF IJE^T11 AFTr,R Iml/91
l I Cm:CK t1E:m.:: n--= ^ ~)POUSAI..
RESIDEN'r' DECEDENT I'OVF.flTY CHUliT 1(1 CLAlMEDII
'OMM<JNW.AI """ l'IN"',"'1^,"" (TO BE F'ILED IN"DUPLiCATE, F1U;N~Mil'"flnn"" ~,Z
nEPAlilMINI (" IIf vI rill! ~
'" '" ,'1"",'" WITH REGISTER OF WILLS) ,,'()IJN1~ ('(Jill', YI",/\!!
fII\IU\I'HlUfll( "A Ill/I! '1l;!!1 1 _
=c'=o'='='~E~E~X';;;',"~AME(IX~;il'If1';r, AND MIIJUU INIIIALljllli;l[)[NT',;r;(iri!~ETTA(iDI:!f";C; '" "~no
BlKl!El<, CJ1ARL'ul'm R. "" "" "'" , ]',7.;, W, LlSmJHN W)
SOCIAL,,' ,"EClIR"ITY Nu~iBf'R -IriAT!:OTO,,-['Al',"l "" 'IiiA, If 'ii'r "i;111,,1"- "," ^'''' """"'. "A n">'
DECEDENT 1'12'~,,1 "')',ii6 'II:!!')( lll:n/l'J2U Co'''''y UJMBEIIlJ\N[)
jlf' APPli,:imrE! ~.lI!1VIVIN(', ~TItiffiT;[''fN!\i:;;rC([A?;f:--J' SOCIALSECUHITY NUi'IAERTAM6ii'N"Y RECElVED(SEE INSTRUCTIONS)
PIRSTf>.NOMIO ltF.IN,TIAlI . , ~ ,
aUOIEE, WIWUr< W, 20430-5492 194,638,04
_._~ 1H~q;;1U1 Rutum D' :~, --S(lpp(omor~-;;- 0 3, Romalndor RMurn
o 5, Foderal EslDln Tax RaImo RuqlJlfod
g] 4d, FUlllfO tnlOrosl Compronll~o
(lor dnl(Js 01 dOcllh aI/or 12~12-02)
DOCE:ldolll Dlod Tostalo ~ 7. Docadent MDllltamod a Uvmg Tru91
(AIIaeh copy 01 Will) (AIIaeh copy of T'"'IJ
AU. CORRESPONDENCe AND CONFIO~L TAX ~EPRM^TION SHOULD BE OIRECTEO TO:
NAME COMPLETE MAILING ADDRESS
EOBERT C, SPITZER POBOX 12087
-TELEPHONE NUMBER --------- HARRISBURG, PA 1710tl?987
717-231-7600 'D
I
14, Net Vallie Subjecl to Tax (LillO 12 0111111' Uno 13)
15. Spousal Transters (for date~ 01 dOllth atler 6- 30-94). Slle
Inslfuclltlns 'Of Applicable Pllfcenlage nn PagIJ2,(lnClur1e
values 'rom Schlldule K IH SchlJdule M.l
16. Amount of Line 14 taxable al 6% rala
(Includo valuos from Schedule K or Sche'lule M,)
1'7. Amount 01 Une 14 taxable 8t15% rala
(Include valuas from Schedule K or Schedllle M,)
18, PrincipalttlK dlle (Add tax Irom LInes 15, 16 and 17.)
19. Credits Spousal POvlIHty Cffldll Prior Payments
t 0,00 t
2~ 19 Is 9<ooter Ihan Lilia 18, OlltO' Ille dllloronce on Une 20, This is tile OVERPA VMENT,
A. Ch.ok hor.1f you aro r'~U6at1nQ_'Lrefu~d of your ovo'Paymell1. ... ..... ... ..""1
21, lt Uno 10 is grealer than linD 19. enlor 1118 diflaronco on L1no 21. Thi91s 1M TAX DUE.
' .
A. Enter tho intorost on tho balanco duo on lino 21A
B. Enlm tho total of Une 21 and 21A on Uno 21 B. Tllis I::; tho BALANCE DUE,
_Make Check Payable to: Re~!sta' of Wills, Agent
... ... BE SURE TO ANSWER ALL QUESTIONS ON PAGE ~ AND TO RECHECK MATH..... ...
Under panaUias oT'Porjury, I declare that I havo o)(amino(j this' return, including Ilccompanyinq schodules Clnd statements, and 10 Hle bost of my Knowledgo
and bflllcf. I! IS IrllO, corr(:jcl and completQ, I doclare thfllllll rea) ostate has boon repOrltld allruo markoll/aluo. DeclaraUon of preparer olher lhan tho porsonal
~opl(J~r) allvo IS ba~~d Oil ,nil informf\1I0n of which proparer lIas any knowlodgo.
SIONI-lE OF PEASO Rf:~'ONSII:J . FOR FILING RETURN ADDRESS DATE
, Y , ' /. ~ See Schedule attachc"<l L:;'\.;~:,).9J
.,. -t
$IGNATUR A_~~1BErR Oh~/'H/,N ~RES[NTAT1V[ ADDRESS OAT IE / / /;.,.,",
'-" ( , /' ":' '"""- POBOX 12087 'Z" 'j'.4'), rV
/ HARRISBURG, PA 17108
CHECK
APPRO-
PRIATF.
BLOCKS
04
06,
liml10d ESlaf(l
CORRES-
PONDENT
RECAPIT-
ULA TION
1. Rnal En late (Schodule A)
2 Slock, and Bonds (SOilOdulo B)
3 Closely flold Slock/Pnnnomhlp Inle'osl (5011. C)
4, Mortgages and NOlos Roooivnblo (Sollodule OJ
5. Cash, Bank Deposits & Miscollanoous Porsonul
P,opnrty (Schedule E)
6, Jointly Owned Prope,ty (Schedule FJ
7, Transfers (Schedule G) (ScllBdule LJ
8. TOlal G,oss Assets (Iolal Unes 1-7)
9, Funeral Expenses, AdmInistrative Costs,
MjscellaneoU~1 ExpensEls (Schedule H)
10, Debts, Mongage Llabllllles, Liens (Sohedulo I)
11, Total Daducllons (Iolal Lines 9 & 10)
12. Net Valufl of Estale (Line a minus Une 11)
13, Cl10rtlable and Governmanlal Beql'ests (Schedule J)
TAX
COMPUTA-
TION
~7
f.j(IMBLH
(fo! dAtlll of clealh prlOl 10 ll~ I J~81)
o B. Talal Numbor of Safe Deposit B())(o~
(I)
(2 )
(3)
(4 )
(5 )
';'jl ::0
,. !IJ---
-, 0
,
,., t",
(--
:;,:-:
-.
(~
; )
(6)__
(7 )
'-C:;l
'"'.\
;\
,:,
Cl
-"
527,123,42
(6 )
527,123,42
(9)_
20,536,07
(10)
534,52
(11)
(12)
(13)
21,070.59
506,052,83
(15)
(14)
194,638.01 x ,QQ.. .
506,052.83
0.00
(16)
311,414.79 x ,06
.
18,684.89
(17)
0.00 X ,15
.
0.00
(16)
18,684,89
Discount
Inlerest
(19)
(20)
0.00
(21)
(21A)
(218)
18,684.89
0"])0
18,684,89
,,(V.t14' 0:. (I~
SCHEDULE M
FUTURE INTEflEST COMPROMISE
*
~.JJ..THOI'PfNNSY\.VAl~V.
to1HfAtTloNCe TAlC Rt!TVRN
RE~a~4r DEC(DEHT
ESTATE OF
Charlotte R. Bucher
FlLc NUMBcR
Thi. .chedule is approprIate only for Estate. of decedents dYing after December 12. 1982.
This schedule "to be "sed for all fulure inlerests where Ihe rate of la~ which will be applic.1ble when Ihe future
intere.t ves1s in possessIOn and enloyment c.1nnol be established wilh certainly,
The instrument creating tne luture Inlerest is: (Pleas. att.:lch copy of Instrument)
o Will l'EJ Trust 0 Other
I. Beneficiaries
,lAME OF
BENEFICIARY
1. Wilbur Bucher
2. Gloria Weiqle
J.
~,
5.
II. For decedents dying on or aMer July 1, 1994. if a sUrviving spouse exercised or inlends 10 exercise one ollhe
following within 9 months of lhe decedent's dealh, Chec~ the appropnale bloc~ and supply a copy of the
document In which the surviving spouse exercise. such withdrawal right.
o Unlimited right of withdrawal 0 Limited right of withdrawal
----
III. Explanation of Compromise Offer: (If more spaC<>-is needed. atlach additional a,s x 11' sheets) debts.
Decedent created Trust of all property, except real estate, and less expel1ses al1d/
Net Trust Assets are $56,052.83 ($527,123.42 - $450,000 - $2'1,070.59)
Trustee is to pay inccme to s]X>use, al1d, if not necessary for his
standard of living, to her daughter, Gloria Weigle, if Decedent's
spouse consents. (Schedule B).
It is anticipated that all income will be paid to Decedent's s]X>use because
of his age 83 and limited il1come -- SpoUSE is farmer.
RELA TIONSHIP
lIusband
Dauahter
DA TE OF
BIRTH
12 6 13
12/17 47
Accordingly, we pro]X>se to treat his interest as a life estate,
with remainder to his daughter.
IV. Summary of Compromise Offer: 56,052.83
1. Amount of Future Intere51 . . . .. . . . . . . . . . . . . . . . . . . . . . . . . $
2. Value of Une 1 exempt from tax as amo'Jnt passing to charities. etc, . . . , . . . . . . . .
(also Include as part of tolal shown on Line 13 of Cover Sheet)
3. Value or Une 1 passing to spouse al appropriate tax rate, , . . . , , , , . . . . , , . . . . . .
Chec~ 1 Block 06%.03%,02%.0 1%. ~Exempt
(also Include as part 01 total shown on Line 15 or Cover Sheet)
~. Value or Line 1 Taxable at Uneal Rate ". . . . , . , , , . . , , , , , . , . , , . . . . , . . . . . .
(also include as part of total shown on Line 16 of Cover Sheel)
5. Value of Une 1 Taxable at Collaleral Rate, , , , . , , , . . , . . . . , , , , . . . . . . . , , , . .
(also include as part ot lolal shown on Line 17 of Cover Sheel)
6. Tolal Value of Future Interest (sum of Lines 2 Ihru 5 must equal Line 1) . . . . , . , . .
AGE TO~
NEAREST BIRTHDAY
83
49
$ - 0
$ 21,559.04
34,493.79
S
$ 0
$ 56,052.83
quaUfies for a mllrital deduction liS to pnYlllOllt of tllll fulllncrcllse In dellth taxes cllused by the
inclusion of the principal of such trust in my gross taxable esUlte,
FIFTH: My Executor is hereby lIuthorized and empowered, in IIddition to such powers
granted executors by law. all exercisable without court order: (II) to sell securities or other property,
real or persoll1l1 or both; (b) to borrow money from such persons as it may desire, including the power
to borrow from itself as Illl individlllll or !IS a fiduciary under any Trust Agreement for any purpose
necessary or desirable in connection with the payment of lw<es or other matters incidental to the
settlement or administration of my Estate, or for investment purposes. on eithel' a secured or
unsecured basis, Ilt such rate of interest as may be necessary and to sign notes and to pledge the
assets of my Estate as security therefor; (c) to make non'prorata distributions in kind or partly in kll1d
or partly in cash; (d) to retain all or any part of my property. real or personal, constituting my Estate
for such time as my Executor deems best or to invest or reinvest the same without being restricted to
'legal" investments; (e) to me joint income tw< returns Illld to consent to joint gift tax returns with my
husbnnd, his executors or administrators; (f) to compromise claims against or in favor of the Estate,
with or without Court approvw on such terms and conditions as Executor deems appropriate, in my
Executor's sole discretion; (g) if the Estate includes any interest which I had in a business at the time
of my death, whether the same is a sole proprietorship, a partnership, or a corporation in which I
owned all or a substantial portion of the stock, to continue the business, until such time as my
Executor deems advisable to sell, liquidate or distribute the same in kind. Executor shall have all
rights and powers in connection with the business as I had when living, including by way of example
and not llmitation, the powers to operate or join in the operation thereof as a going concern, to form or
re.form a general or limited partnership, to incorporate or re.incorporate Illld to liquidate or sell the
same or any part thereof. all as it deems advisable for the best interests of the Estate and of the
beneficiaries thereof; without any llabUlty for loss resulting from the operation of said business except
2
whorl! HIWh 101111 in th.. rmlull of rWil,liglllwl! or {'mud on the part of the [';xoeutor: (h) to receive. for its
Hilrvitlon hi IltJl\fWetlol1 with /lny nlwh blwinllsH, such additienal compensation as may be commensurate
1Ilf1rllwith; (I) tn Illllilll. III my 1';XOtHltor's discrolloll. expenses o{' administration of my Estate as
doduoliotJfl ror rodnroi ItlOOll11l ttlX purposos. when this will result in an overull reduction of income and
dOllth tIlXO'1 {'or my 1';8tlllo (no IItljllstrnonls botween income and principal or in the amount of the
dintrihlltlons 10 lIw Inwtn wlllltld by soparate instrument shall be required as a rosult of such aotion);
0) in my Exeolitor's sole disllretion. to elect. (01' not) to treat as property passing to my husband and as
elllllble for tho IllllriLI11 deduction under I.R.C, Section 2056(a) property which is "qualified termInable
int.orest property" within the meaning of I.R.C, Seelion 2056(b)(7), in all regards except for such
eloction; (k) in my Executor's sole discretion to allocate such excmptions as are available as to the
lIenomtion skIpping transfer lax to any property. to exclude any property frolll that allocation and t.o
mnke all related allocations thereto, No beneficiary shall have any claim agalnst my Executor for
exercising such allocation powers as granted herein, (\) in my Executor's sole discretion to compromise
taxes on future interests on such terms and conditions as Executor deems appropriate; (m) to maintain
reasonable reserves for depreciation. depletion. amortization and obsolescence:
(n) notwithstanding anything to the contrary herein, my Executor shall have no power or authority
to take any act or make any election, or refrain from either action, which power 01' authority would
cause the income or principal of my estate to be taxed to sueh executor for income or estate tax
purposes by virtue of the existence or exercise or non-exercise of such power or authority,
SIXTH: I nominate. constitute and appoint my husband, WILBUR W, BUCHER, as Executor
under thls my Last Will and Testament, If my husband, WILBUR W, BUCHER, is unable or unwilling
to serve as Executor, then I nominate, constitute and appoint my daughter, GLORIA WEIGLE, as
Sucoessor Executor with the same duties and powers as if originally appointed, If my daughter,
Gloria, Is unable or unwilllJ1g to serve as Successor Executor, then I nominate, oon.,tltute and appoint
3
MAR'rllA MILLER WEIGLE, as Succ"ssor E,,,clltor with th" 'Ullll" dULi,," IInd pow",,, 118 if orii{innlly
appointed, No bond 8hall b" required ill this or IU1Y othor juri8dietion of lilY [,.""utor or SUcc,,""or
Executor,
SEVENTH: I hereby nominate. eOIl.tltuto und uppoint my h\18bund. WILBUR W, BUCHEn.
or if he is unable or unwilling to sorve. my dnughter, GLOIUA WEIGLE, as Succe.sor Guardian of tho
estate of any minor or other beneficiary physically or ment.ally unable t.o m/lnage his or her alTalrs Ilnd
to serve without bond in this or any other jurisdiction, If my husband and my duughter are unable or
unwilling to serve as Guardian of the est.ate of /lny minor or other beneficiary, then I nominate.
constitute and appoint MARTHA MILLER WEIGLE. as Successor Guardian,
If any beneficiary of my estate is under the age of eighteen (18) years at the time at which
distribution of any property devised and bequeathed by this Will would otherwise be made to such
beneficiary, or Is unable to manage his or her own alTairs. my Executor shall distribute all such
property to the guardian of the estate of such beneficiary.
The guardian shall hold, manage, invest and reinvest any property received by the guardian
(whether under this Will or otherwise), shall collect the income thereof, and shall apply so much of the
net income and, if the net income is insufficient, so much of the principal of the property held for such
beneficiary as the guardian shall deem necessary or advisable for ;uch beneficiary's health,
maintenance, support and complete education,
The guardian shall accumulate any surplus net income annually and add the same to the
principal of the property held for such baneficiary,
When such beneficiary attains the age of eighteen (18) years, or becomes able to manage his or
her alTairs, the guardian shall distribute to such beneficiary all property held by the guardian for such
beneficiary.
If such beneficiary dies before attaining the age of eighteen (18) years, or becoming able to
manage his or her alTairs, the guardian shall distribute to the personal representative of such
beneficiary's estate all property held by the guardian for such beneficiary,
4
'.. loLlJ ' I. ,f
;J: j/..-..d~H..A/-t'1 ~<" 1(' ..)It.< .u...~'1.<....
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~ VO I'JJ)
TRUST AGRE"MENT . " ' c-'" rl' ~ 171
I '/ (,;(;'\ LJ..,. <-".~
-w -I.....'" I .( f - r/ -
,,' ? .,.1 j
~ ,j...-./4
THIS AGREEMENT i~ mnde this _ ,/ dllY of ,i / ' ' '" l ' I / ,/2'/ J
1992. by and betweon cHAHLO,[,l'r~ R, BUCHER. (hereinnfter called "Settlor"), Ilnd CHARLO'IYI'E It /)~ ,
BUCHER, (hereinafter called '"l'rusteD"),
BACKGROUND: Settlor hereby causes this Trust to be funded by the trnn"fer and
assignment of certain property to Trustee, The Settior may also cause oth~r property to be deposited
for the uses and purposes of this Trust at n Inter date, The property is listed in detail in Schedule "A"
attached to this Trust, and mnde n pnrt hereof,
AGREEMENT: Settlor creates this Trust on the following terms and conditions:
ARTICLE I.
ADDITION OF PROPERTY TO TRUST
Settlor reserves the right to add to this Trust property and/or securities by gift, devise,
bequest or otherwise howsoever, whether such addition be mnde by the Settlor or any other person.
Such additional property and/or securities so acquired shall be held on the same terms of trust and
with like force and effect as if said property and/or securities had originally constituted a part of the
Trust.
ARTICLE II,
ADMINISTRATION DURING SE'ITLOR'S LIFETIME
During Settlor's lifetime, Trustee shall administer the trust estate as follows:
(a) Payments to Settlor, Trustee shall pay any of the income from I,he trust estate to
Settlor, or to other persons designated by Settlor, that Settlor may from time to time request. In
addition, Trustee shall pay to Sett.lor any part or all of the principal of the trust estate that Settlor
requests in a writing delivered to Trustee prior to Settlor's death,
(b) Incapacity or Incompetency of Settlor, If Settlor is determined to be incapacitated as
provided in Article IV, Trustee shall, for the duration of such incapacity, pay to or apply for the benefit
of Settlor, and of Settlor's spouse and other dependents, any sums from the income or principal of the
trust estate that Trustee, in its absolute discretion, deems necessary or advisable for the ClUe, support,
and maintenance and for any other purposes that Trustee considers necessary to provide for the needs
and requJrements of Settlor. and Settlor's spouse and other dependents. taklng into consideration the
standard of living to which they are accustomed at that time, These payments may include direct
payments to any landlord, hotellteeper or hospital; for services rendered in connection with any
medical, nursinf!, or dentai care; for services rendered in furnishing food. clothing, transportation, legal
or accounting services, or any other required services, provided that Trustee receives proper
substantiation by those performing the services; IUld for the preparation of returns and payment of any
and all taxes which Settlor or Settlor's spouse may be obligated to pay under any applicable state or
federal Jaws. Payment or use of any portion of the Income or principal of the trust estate for any of
the purposes expressed above is not to be questioned b.yany person or court.
1
c@
6)
._.,._u_......_______..____.__...,. _....
A1tTICLI'; VII,
I'O\VJo:W, ()Io' 'I'IUJHTI~I';
Excoptll.~ otlwrwiso specifically prnvicl<:<l hOl'ein, and ill addition to the powors granted Trustee
by law, all of which shall bo nxoreisod by Truston wit.hout posting' bond or furnishing sureties in this or
any other jurisdiction. the TruHtno shnll hold IInd mlmllg'n the fund. when so eolh)cted, together with
such other property liS may bo /lequin,d. durillr: tho oxistonce of this Trust, all of which said proporty
will hereinaHer be referrod to liS the "Trust Estllt.O", or "Trust" said term meaning the principal Clnd
income of any trust or trusts created herein or ia Schedulo "B" hereof, upon the following terms and
conditions and with the following powcrs and authorities:
A, To take, hold or retain all or any part of the trust hereby created in the form of which It
may be acquired a.s long lIS it deems advisable and to receive all the income, increments, rents and
prolits therefrom;
B. Subjoclto SeWor's reserved rights herein to sell. exchange. partition, lease, option, or
otherwise dispose of any property or part thereof, real or personul. which may at any time form part of
this Tnlst Estate at public or private sale for such purposes and upon such terms. including sales on
credit with or without security, in such manncr and at such prices as it may determine, including the
right to lease real estate for periods in excess of five years and for a term expiring nflel' the
termination of any trust, and including the right to deal in real estate ventures as a general or limited
partner, In the event of a sale. exchange. partition, lease or option of any of the property of this
Trust Estate, there shill! be no liabUity on the part of the purchaser or purchnners to see to the
application of the purchase money, but the same shall be held and disposed of by such purchaser or
purchasers free and clear of any of the provisions of any trust created hereby;
C, Subject to Settlor's reserved rights herein to invest or reinvest the Trust Estate in any
property, real or personal, of any kind or nature, including stocks, bonds, mortgages, other securities
and common trust funds of the Corporate Trustee without being limited or restricted to investments as
now or may hereafter be prescribed for trustees by the laws of the Commonwealth of Pennsylvania or
any other state, including the ,'ight to acquire. seU or retain stock in the Corporate Trustee, Trustee
may invest. reinvest. buy, sell or trade options, puts, calls, or any other type of fmancial instrument,
the nature of which need not be contemplated or in existence at the time this trust Is created,
D, To cause securities which may from time to lime comprise any part of this Trust Estate to
be registered in its name as Trustee or in the name of any nominee or to take and keep the same
unregistered and retain them or My part thereof in such condition that they wiU pass by delivery
without disclosing the fact that the property is held in a fiduciary capacity;
E, To make any loans. either secured or unseeured in such amounts, upon such terms, at
such rates of interest aud to such persons, firms, corporations or the executor or administrator of
Settlor's Estate without interest and withoul, reimbursement for the purpose of the payment of taxes,
debts and administration expenses,
cash;
F, To retain the pJ'incipnl or corpus, or any part thereof of this Trust Estate il1 the form of
G, To vote, in respect to any securities which may at any time form a part of this Trust
Estate, upon any proposition or election at any meeting and to grant prOldes, diseretionnry or
otherwise: 1,0 vote at any such meeting; to join in or become a part of any reorganization, reacljustment,
3
merw~r, voting trLl~t, l:onsolidlltioll or I)Xdllllll:f~ alld to dep()~it BUY ~llldl :wcllrilif~11 with ilny c()mlllittf~f~,
depository, trustnp. or ollH'rwise Hnd to pay olll of this Trust Esla!.l! /lny ff~l!H, /!XpfHlSeH, and
assessments, incurred in r:olll1l!(:tion tlwn~with I\llej to ctlnrj~'~ t.he Sllml! to. fJriflclpnl or inp.omn as
Trustee may see {it; to n:wrd~.;e l:onvorsioll, sulHicriptiol1 or l)thnr right1J, or to HolI or abandon ~uch
rights l\nd to roccivll Ilnd hold llny new ~wC\lritioH issued flH II result of ~lJch rnorgnnizlltion,
readjustment. merger votillj.{ trwit, eOIU:IOli/lutiOlI, (~Xdlnnge or exercise of ~1I1meription, conversion or
other rights; lInd generally tllke 1I11action in resl",,:t to ony such s"curities as TruRtee might or could do
lIS absolute owner thereof; to votl) lIny Rtodt in tl", corporllte trustee, if lIny, I)xel)ptthat in the election
of directors of slIid corporllte tl'ust"" snid Rtoek shull be vol,,,d as directed by Settlor, or if not, Selllor's
oldest child,
}!, In Trustee's discretion to alloente to eitber principal or income or between them any and
alll.llxcs (especilllly cllpital gains toxcs) or receipts or expenses which Trustee may be required to pay
on beblllf of this Trust Estllte,
I. To divide or distribute, whenever it iR required or permitted, this Trust Estate and to make
such division or distribulion in kind 0" in mOllf'y or partly in kind and partly in money, lInd t.hat for
such purposes the judgment of the Trustee as to the value of the difTerent itoms sholl be conclusive
and final upon the beneficiaries; Trustee lllay make non pro-rata distributions,
J, To hold and administer the trusts created hereby in one or more consolidated funds in
whole or in part in which the separate trusts or funds shall have an undivided interest;
K. To compromise claims, on such terms and conditions as Trustee, in Trustee's sole and
exclusive discretion, deems appropriat.e without obtaining court approval therefor,
L, To engage attorneys, investment counsel, accountants, agents and such other persons as It
may deem advisable in the administration of this Trust Estate and to make such payment therefor as it
may deem reasonable and to charge the expenses thereof to income or principal as it may determine
and to delegate to such persons any discretion which it may deem proper, The Trustee shall not be
liable for any negligence, omission or wrongdoing of such counsei or agents, providing reasonllble care
was exercised in their selection;
M, If t.he principal of any trust is payable to a person or persons under the lIge of twenty-one
(21) years, the Trustee shall continue the term of said trust as to said person or persons under the age
of twenty-one (21) years, until he, she or they attain (,wenty-one (21) years of age, paying over to said
person under the age of twenty-one (21) years, or for their use and benefit, the proportionate share of
the net income of said trust;
N, No title in any Trust Estate, or In the income accruing therefrom, or in its accumulation
shall vest in any beneficiary, and no beneficiary shall have the right or power to transfer, assign,
Mtlcipate, or encumber his or her intel'est in said Trust Estate, or ill the income therefrom, prior to
the actual distribution thereof by the Trustee to said beneficiary, Further neither the income nor the
principal of any Trust Estate shall be liable in any manller, in the possession of the Trustee for the
debts, contracts or engagements of any beneficiary,
0, Should the principal or income or both of this or any Trust be payable to any person as te>
whom the Trustee has actual knowledge of a court adjudication of incompetency, or who the 'rrustee
determines, in the discretion of Trustee, is unable to act efTectively on his or her own behalf in
financial matters, then Trustee shall have the right to use such principal or income to pay to such
beneficiary, or for the benefit of such beneficiary,
4
p, No tru.sl crenwd hen~ill, or by 1','<I~rd~H~ of n pow(~r of nppoinlnwnl hereunder. ~hllJl continue
for maI'o than twenty.one (21) years allM UII! Ib.th of lhe lllst to di" of ~"llIor and the henefieillries in
being at the date of Selllor 's deaU.. ^ny property still held in trwltllt the expiration of thllt period
shllll immodilltely vest in nnd be distributed to II.., perRon or persons lI",n enUlled to reeeive or hllve
the bene/it of the ineol11e tlwrofrol11 in the proportions in which they nre entitled thereto, or if thoir
interests llfC indnfinite, then in eqwll ~hllrr.~l, per fitirpes.
Q, If atllllY time during t.h" t"rm of this Trust, Trustee determines, in its sole discretion,
thllt the corpus of t.h" Trust ha:l b"come too sl11llll to be practicllhle, or uncconomicnl to continue, then
Trustee mllY distribut" Lhe COl'pUS of the Tn"t estat.e to th" then income beneficiary or beneficiaries in
accordance with the portions of income to which each beneficiary is "nUtled, or if suth portions are not
specifically set forth herein, then in such amounts liS it. deems appropriate,
R. The words "child, childrcn or issue or descendant.s" as used in this Trust. shall include
adopted children and adopted grandehlldren, and children or grandchlldren born or adopted aner the
date of this Trust, unless expressly stated to the contrary,
S, All powers and authorities granted to Trustee hereunder shall be fully exercisable by
Trustee through and includil1g final distribution of assets herelilder, even though the Trust may have
terminated theretofore,
T. 'ro maintain reasonable reserves for depreciation, depletion, amortization and obsolescence,
U, In Trustee's sole discretion to allocnte such exemptions as are availnble as to the
generation skipping transfer tax to any property, to include any property from that allocntion and to
make all related allocations thereto, No beneficiary shall have any claim against Trustee for exercising
such allocation powers as granted herein,
V, No pel'son at any time acling ns a Trustee hereunder shall have nl1Y power or obligat.ion to
participate In any discretionary authority Settlor has given to Trustee to pay the income or principal to
such person or for his or her benefit or in relief of his or her legal obligations,
Further, no Trustee who is a beneficiary of one of the trusts, or who is legally obligated to
support a beneficiary, shall ever participate in (I) the exercise of, or decision not to exercise, any
discretion to pay income or principal to, or to apply income or principal for the benefit of, any
beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to
accumulate income), (Ii) the determination whether a beneficiary is disabled, (iii) the decision to end
any trust, (iv) the exercise of discretion to allocate receipts or expenses between principnl and income,
(v) decisions to exercise tax options, (vi) a decision to make payments to aid in the settlement of my
estate, (vii) the selection of a custodian for a minor's property, (vill) the selection of the property to be
allocated to the marital deduction trust, (Ix) the decision to combine or divide trusts, or (x) the
amendment of the trust by a Trust.ee hereunder,
ARTICLE VIII.
APPLICABLE LAW
This Trust has been accepted in the State of Pennsylvania and shall in all respects be governed
by the laws of that State.
5
Ni\'U((.;'l' '/I\{,II',;
L <1'.'1111"<1 .1:J thu Ii iljl"':J I; pC il.'u (~!Jt tm" I;ud in tr.',m'.) Ilf mOlloy
which I;h" prOf'orty will brinr; if 'c';(iJI)'.)':'d flJr Sill" in thlJ
llP"1I m,J(lwt, ilLLowin'j ,] rO')'.)0(1.1blo t;imu 1;0 fin') a purchilsor
1;110 bUI':J with thQ knoW!ud(}!.' Of "II the usos to wh i eh it is
capilble of being Used. Tho lii~host ~nd bost Usa Of this
prO(Jf,tl', in ou, opinion, is for rosicJontiill cJP.VcIOpment.
l.OCM'ION
~hB 9ubj&ct P'Op&rty is lociltlJcJ in a~ urban and m0stly rUr~l
ilred near tho town Of Hechanicsburg, It is eight miles east
Of Carli31e, the POlitical soat of Cumberland County, and
t:;clv" milQs ~p.st Of liu'ci:,burg. N~jor higlil1al's are I-81,
PennSYlvclnia TUl:'npikcc, Rout,!) 11 ,1nd Route 15.
HIPROV cNSNTS
DwellinC/ - bUiH 1870 - 2376 sq.ft. liVing spac8 _ log,
bl:'ick V&neer and frame, front ilnd side porches and an
attaChed fl:'ame washhouse. A nell steel rOOf on the dwelJing
was I:'ecently installed. The dwelling consist3 Of the
fOllOWing: kitChen, di3hwJ3hec electric .stove top,
built-in even, waSher/drysI:' hOOkup, double drain stainless
steel sink, liall and base cabinets, panelled walls, vinyl
floor and acoustical tile ceiling; bath, vinYL floor and
showerstall; dining room, carpet and closet; double living
room, carpet; foyel:', car?&t and open stair~ay.
Second level has 4 bedrooms, several liith hardWood floors,
closets and heated, and sevel:'al no heat, no closets and pine
floors; sewing room, pine floor, no heat; bath, vinyl floor,
ceramic tile Wall, Sholierstall. There is no inSUlation in
the attic. The partial basement has stone foundation, Con-
crete floor, oil fired hot water vapor heat (a 2 line
system), domestic hot w~ter from the furnace, asbestos inSUl_
atiOn on pipes. This house is Well built and in good Condi_
tion. Water is from a 140 ft. drilled Well, with submersible
pump, a water softener' is Used. A large cistern is fUll for
iil:'e protection. Some years ago a test Well was drilled but
Was never put in use. Thel:'e is a 125 ampere electl:'ic
breakel:' box. Septic is a 1200 gal. tank with seepage bed.
;,
OUTBUILDINGS
50 x 72' 2 floor frame (east and north sides Covered with
metal siding) with an attached 1 story 20' wide wagon shed
With Concl:'ste floor for implements.
POUlt,ry bUilding - 20 x eo I frame
Corn storage bUild,tng - 12 x 3D' frame & wire _ capacity 75
tons ear corn.
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DuC-____~__~~~J:__~L~~_....
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OAA-______________________
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OAa________..._____________~
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Kroamer
---------------.....-....--
Se. footnote At end or tabl..
1'1'!
'rAULt! f;.__VIEW:l 1'~;1I ACIl~; lll<' r:1l01':l 'HI) l'A:.iTIJlH;.-I;IIt1llnu41cl
- - -
IJrutI-
Corn Corn .llllKf1 O~tll Wllltllt Alr"lCo, hay ltJlSUlIlu IIQi' fllllltU,'lJ
!!!! l!ln ill! U" ll!! Ion ~.
. IlO 2. dO 50 5.0 3.5 6.5
.
130 26 iiJ 50 5.0 3.5 6.~
125 25 15 . q5 q.5 l.O 5.5
110 <12 '10 qO q.5 J.5 ..~
110 22 III 40 4.5 J.5 6.~
115 2l 15 q5 q5 3,5 6.5
110 22 10 qO q.o 3.0 5.5
--- --- --. --- --- --- ---
--- --- --- --- ..,..- --- ---
130 ~6 eo 50 5.0 3.5 6.5
60 12 55 25 2.5 2.0 q,O
55 II 50 20 2.5 2.0 q,O
--- --- --- --- --- --- ---
90 Ie 65 qO 3.5 3.0 5.5
90 1e 65 qO 3.5 3.0 5.5
80 16 60 35 J.5 3.0 5.5
100 20 70 ~O '.0 3.0 5.5
95 19 65 35 '.0 3.0 5.5
-- --- --- -- -- --- --
-- -- --- --- -- --- --
-- --- u_ -- --- -- --
-- --- --- --. -- --- -
25 25 ~O .S '.0 3.5 6."
,
1'~:Jnnl(','IIfJN: Ilw'\I'PI;1I'-I'f tl,tldin ,llul.tJ'II'n tll.Il
I !11l: "1'1'1:11"1" 1t.1\ 1111 1'11",1"'1 III 111I'f('IIII'l.111't1 IIIIlIff' 1I11111".1 111 Ihe l'.npI"IY ;'/11";11',4'11. ;11I11 Hl'Ilht'l Ilw f'IIlI"pYllll'lll In
lII:1kl' IIII' :111111:11\<11 IIIl1 Ihl' 1IIItll"'II\:1111I1I Illf 1/, 1\ (lI11IIIlI"'1I1 Iqlllllllll' ,'pl'r:ll',l'd vallll' nl Ihl' l"llfl(,ll)'
1 !lIt, 1\1'1";11'1" ILl' 'In IIl'r~jll/:lllllh'Il'\1 .11 II' hla" Wllh fl"'11l'11 In 1/1t' \ld'II'II 1\1:1111" 1I11lw <1PI11:1I',alll'flllll 1111111' P:1I11l1
1'11111~ In Iltr ,,11(' I Ill' "hll/wlll' "I ~l.llkl'l V:dlll" II. III\' :'1'1":11',11"'1'1111 1\ 11111 ":1'.1'11 "' \\ftllll' !II III I'all IlflPI! II\(' 1:IIT, ~lItPI,
lIf 1I:III"tl;,II1lI~ill 111111I'l'fll~I'I'lrIVI' tlw/lt'I\ Ilr 1ll'I'llp:ltll~ uf Iht' PIIII'le"'Y :'I'IH:It'.rd, 01 "I'leltl rllt' l:llC, l'nlllf IIr 11111illllalll,irlll
III ,"(" ,,'r~l'tll f1\\'IU"~ II' II( t "/Illlll'; III llie 11'111",,11(,,: 111 Ihl' Ytl'illily ollh., "r"pl'fIV ;q'p':li~ell
1 lite APl'f:ti';I'r hilI( PI"\llllallv Il1"pl'rled lilt' jlllll'IC't1y. bolh illo:ulr :11111 11111, nllll 11:1\ l!llllle all (',Inilll ill',PtTIIIlII III :111
l'fHlIpnrahk "ait''l fi(II'11 III lilt' rl'l'lell1. III Ihe 11(.".1 !II Ihe Aplual~el'o; kllll\ykd~l' II III I hdid, all ';lilll'lllcnl,\ IIllcl 1"(lfrllll.liIlH III
Ihi~ rcptllt i1rc Ime alld ClIHl't'L ;llllllhl' ^ppr:1f':I" 11.1<; tlul knowingly wllhlll:ld allY ..ij.:l,ilit'1lI11 InrorlJl111ioll,
II, All l'II11III1J!CI1I allt! llllllll"'! t'olldJllllO<: il/(, rfltllairu~tl bClei" tilllplI';('ll hy Ihe Irrlll!> or Ihe .".."ignIllCt11 or try Ihc lItUkf'
..i/.lllrtJ ;tlft'l'rin#! 1111: Hl1al,v\(,<;, tll'"II1111<;, illllll'lllldll"illll'i \'f111lllinctl III Ihc rl'f1l11ll,
,ll ., lii( :IPI"ai',al ""tfllt 11lI.. IIf:rll 111.111(' ill l'llllli1fllllly willt a III I i\ ,,"hWll Ie' Ilu' rc~llldn:lllelll'{ or lhe Cocle or "r/lrl....lli,,1t1l1
Elllin awl ,'llilOdallh lit 1',II(('''''lllnill ('I1..lIm;1 pt Ih(' i1l'p'ili<:al IIrlllltli/aliulIO: wilh width Ih(' ^I'l'rllj"cr 10; nrnliall'll.
r. AIll't11ll'lrl"iillll" allt! opinilln"i t:fllln:rl1illJ.f lite real c"tall.: Ihlll {Ire ..Cl r!lllh ill lite apprni.o;nl reporl were IU('fHII('cI "y III..'
Af'llralQ'r \\hml' o:i~I1:11'lrc III'p(';1ro; 1111 Iht ilfll.r:li..al lept1ll, Ilnll.'<:" il1llk'il1cll ao: "f~L'vie\V ^rrral.'\cr." Ntl dlall~e I.f allY IIC'111 ill
Ihe ill'pr:1i~;d r('pnrl <:hall hi: l1lade hy nnyollc olllrr Ihall Ihe ^J'prilL~cr, amI lhe ^rl'ntl'\cr !:/lnll have 1111 rC.\Jl(III..ihilily (or 1111,\'
..."eh 1I1li1ll1hrlti/ell dlilllJ:!C,
,
f 'ONTINI ;FNT ANIl I.I^"TIN(; ('(JNIlITIf INS; Thl' l't'llilil'i1li,," "I II"., AI'I"";'''' i1rl"'''rill~ illlhe "1'1"i1i"d rqlllll " <1'''.1\'<,1
III rhe (IInl1\\'il1~ cfllltlilil1lll: and lo..,,('h nlller <;pel'ilir i1mllilllililH.! tOlulilillll" :1'\ are "1'1 filllh by Ihr. ^I'prni",e, ifllltr /l'I'"''
I. Thr I\rrr:ti"i('r ,,"C;llllll'<; 110 re'\r"uo:ihilil,V ~lr IIwlle,.. fir 11 It:~:d n"Il1ft' nrli.'l'linJ..! the (1l!llll:rly npprnir,c:d or Ihe tilh' Ihl'Il'
hi, 11m dill,''' Ihe Aprr:lhrr r!.'ndrr :1IIY opini/lll 11", III lite lillc, whit'1l i" as"tI/llcd III he !loud nrllJ t1l:1rkcll1hlc, Till' P'''pl'rly i...
ilrrrrtlC;cd jl~ Ihtlllph Hillier re<:plltllOihle oWl1ership.
~, All)' ..kt'ICh in Ihe H.'porl may <:hl1w lIJ1prn~illlillt.' dbllrll<;illno; nntl i" il1rlttclcd III ao:..i,,1 Ihe rellueT in \'i'illilli/illp I Ill' 1'1111'
l'tlY, 'J h(' ^I'rrahcr 1t:1.. 1Ili1Cle till !Hlr\'CY or Ihr prnpelly,
.t Th(' I\ppraic;('r i.. nlll required In !live.' Ic..lilllllll~' or appear ill ('1I11r1 hCt'illl_\C nr lI:1vlll!! mndc the npprui.c;nl \\ illl tl'l~'ll'III'l'
In rt,C' propcrlY in 11l1('"lh11l, !lnles<: nrriln!!Cr11et1l~ llil~'e bcen previtlll<:ly lI1i1dl' Ihereft1L
<-1 ^"Y dj~lrfhl1linll l1r Ihe \'nlllilrion ill Ihl' rrl'"tl bl'l\\"l'CII 1:11111 ami i11q\lllvl'IIIC:IlI~ nrrlic,.. only UlldN lite C','d,..lill~ prO!!"1111
of Illililnlitlll, The o:crnrilrc \'l1lunllnl1... ror 1;1IId :\1111 hllildill!! 1I111'i\ lIul be lI~ed in L'1"'.jUlll'lillll willi /lilY Illlter IIrprlli.~1I1 :1I1t1 IIll'
ill\'olilli(\tlll\CIf.
,li, Tlte "rrr:1ic;C'r n<:lillIllC~ 111:11 IlIcre t\fe Illl lIilltl('n or UlI:I/lpllrc111 l'I1Wlili1l11\ or lite properly, _~uh.\lIi1, or ,'\1 nll:lIl1(' " , whkh
\\1111111 fcnder il /lime fit le,"~ ~':1ll1nhlc. The I\l'pr:tio:cr a~~lI/11('s. 1111 re'\pllll~ihilily (lIr ~\II:h c\llldili(ln~, or for engineering whirl!
IIIj~hl he reCj\lirc:d III di."l'lwer C;lIl'11 fnclnr,,,.
. (I, Infimnalilln, C''\lil1lilIC~, nod nrininll~ (ltrni.,h('d In the ^rrmi,c;c-r, Ill1lll'I111lailll:d in Ihe rer'lrl. were nOlnltled (flllll Sl1ll1l'f'~
(:"n~illC'r('tI fcllahle IIf\(1 hclieved III he IrtI!.' find l'lIrrCl'1. IlnWt..v('t, 1111 U'Sflllllc;ihi1ily (Ill' 11t:l'urnt'y or ~ltdl Ilelll," (t1rni.c;lll'lf I Ill'
^rrnti'l('r l'no he 1l.'i(lII11Crl h,V rhe ^rrrni.'\cr,
7, Di..do",uc of Ille l'lIlllCI1I~ or lire nrrrnllial rC'rlllrl j,l\ l!"vrnlctl hy Ih(' nylmv,li alii I Itc!!"lnlioll~ (I( Ihe proreS."'llllnl npl'wi,,:!l
IIr~"ni'Aljllll' lI'ilh \\'hkh Ihc ^rp",i,er i, Amlj"led,
R, Ncjlhrr All, IIIlI ony pAri of Ihe CIIolCll1 of Ihc rer"" , or ~IlPy Ihcrcllf (indlldjll~ ~ondu,i,,", A' I" Ihe pmll('lIy I'nhl",
Ilic idc"tilY or Ihc ^rp,ni,er. pmfe",i"n,,' tle"ignAI,,,n,, rcrcren"e 111 Any prore""j""AI "pprnj,,,, "'p"n!,,"ill"', ," Ihc nrlll \Vilh
\I hkh Ihc Arr'i1i'e, i, l'I,"nc~lrd). ,h,,1I he lI,e,1 r." A"y pn'f"',e, hl' AII)""" hili Ihe dielll ,'pcdned in Ihe rrf""1. II". hll"'\lIt"
if API'",I,"I rrc r"id hy '''lIIe, Ihe 1l11l11~"pCC III ii, <I"'ce',"", Illld """ip"'. '"ortp"~r ill,'lIrer<, e"n'lIl1n"I,', prore,.'ionnl "l'l'rIll",1
nrJ!;lIliljuil1l1~, 1111)' (tnlt' ur rt'tlrmlly IIrrrll\'ed nmllldnl i"...liIl1lillll, nny t1cfl:lrlIllCIII, llpClll')'. nr lll~trlllllcnlaljly nr Ihe Unilt'l!
SIIlIC'< or 1111)' .~Inlc or the: 1>1..lrll'1 of CUllll11hill, wllhoUllhc previous wrillen l'IlI!.'iC'II! nr the ^"(lrnl~('r; nm ~ltll" " h(" l'IIIl\'C)'('11
I,y nll)l1O(, In Ihe ruhlk Ihlllll~h m.JvC'rll~ln~, puhll<: rclnlillll'i, "eW~, ~ah'c.;, nr 1I1ltrr lIIedin. wilholtl IlIe wrlllen "C1II.~l'111 nl1t1
npprnv:tl ,,( Ihc ^1'rrnlllCr,
(), On nil nJ'"rnhnlll. ~ul~l('l.'l III ,(nll~r.'l'lmy l.'11l1l1'1('lllil1. rC'f1nlrs. ur lllrcrllliun,l;, Ih(' 1I11prni~1I1 rerml ntHJ vnhll: (,'lIl1C:III~lllll 11'("
l'f1nli"l!['nf urun ('ltlllrlelinn fir Ihe illlrruvclIlt'nl,( in 11 '\1lrkllllllllikl' IIUlI1l1er,
""I;;!M~,4,~,/~(~~'"I""I')" ,,44~4:~ ~rc~
'.edIftftM."
'ef..,,"'" M" "YO ~ ror,,"lINWl)UN.f, ~(W"IW". '1\""'1.., ,,~, Nfw II~, Cf 01\11 I (fOOl '4)4l4' lIem'
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PAX ~ 7~7-731-~~11
~-----.--:AX !~~~s~:ss:=~---_____..
:0 : BOB. SPITZER
no:-!: HARTIN CHRONISTER
.-
'-
:U: MR. WEIGLE REFERRED TO clIARLorTl!' BUClll.R T:rE/?'- WE 1)0 NOT Kl;10W TllE ES'rATE NAME
v e; s:~!!:! '~:::'.::i::':.. c.:;.,t:- $:~"t:)
.
.
(1)
~A."i!'!:
JULY 2,6,,1996
.'
~:::ss.,G!: JULY 02, 1996 PRICING OF SECURITIES !!'ELD BY TlI'E nEE....
ALSO. WE DO Nor HAVE rHE QUAN1'ITY OF SlIARES --LISTED BELOW IS THE PRICE PER SIIARE
DESCRIPTION 07/02/9'6 PRICE
.
.
AT & T 62.025
PNC BANK 30.3375
JELL ATLANTIC 61.8875
lL'JUlIS SAVINGS 16.3875
PP & L 4.50' PFO 58.750 .~
, .
.
/,- 1,)3., ,',
,,) ...
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAHS
INHUHrANCf. TAX 01'.'1510N
DEPT. 21\0601
IiAMRISIIURG, flA 171ZS.0601
~'~'"
1~1. ,',~
.....'f.j, . ,t,;,
NOTICE OF IN~EHITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANce
OF DEDUCTIONS AND ASSESSHENT OF TAX
II ~ . II.' II I" I 0 I .1/1
DATE (J(,-I);'_'J'!
ESTATE OF CIW{LOTTI'; Il BUClllm
DATE OF DEATH (J7-02-~6
FILE NUMBER 2197-0027
COUNTY CUMm:ltLAND
ACN 101
[~'~.o~~ R'~~5
MAK~ CHECK PAYABLE AND REMIT PAYMENT TO:
HIIGISTI\R OF' WILLS
CUMBEHLAND COUNTY COURTHOUSE
CARLISLE PA 17013
ROBEHT C SPITZER
PO BOX 12087
HARRISBURG PA 17108-2087
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV: i 5'(;, - Eif' A F p"" i oj": ij;Y -NO Y i c r"o F -"i NH E iff f Aiic E - YAX - 'A"p piiA"i S EMENr; -A L 'i. aWA NC E' oR'"'" - -". - -- - -" - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CHARLOTTE R BUCHER FILE NO. 2197-0027 ACN 10'\
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Fun.rol Ex..nus/Adm, Costs/Hlsc, Ex..ns.. (Sch.dula H) (9) 20,536.07
10, D.bh/Hodgag. Llablllti.s/Ll.ns (Sch.dul. I) llO) 534.52
11. Total D.ductlons (11)
12. Net Value of Tax R.turn (12)
13. CharUa.ble/Government.l. Bequest, (Schedule Jl (13)
14, N.t Volu. of Estata Subj..t to Tox ll4) 506,052.83
NOTE: If an assessment was issued previously, lines 14, lS and/or 16. 17 and 18 will
reflect figures that include the total of ab1 returns assessed to date.
ASSESSMENT OF TAXI
15. Amount of Line 14 .t Spousel rat. (15)
16. Amount of Line 14 taxable at Line.l/Class A rat. (16)
17. A~ount of Line 14 taxable at Collataral/Cl..s B rata (17)
18. Principal Tax Due
TAX CREDITS I
PAYMENT
DATE
TAX RETURN WAS,
) ACCEPTED AS FILED
RESERVATION CONCERNXNG FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIG,NAL
1. Relll Estate (Schedule A)
2. Stooks and Banas (Schedule B)
3. Closely Held stock/Partnership tnterast (Schedule C)
4. Hortgagas/Notas Receivabla (Schadule D)
5. Cash/Bank Deposits/Misc. Parsonal Property (Schadule E)
&, Joil,tb Owned Property (Schedule F)
t. Transfars (Sohedula G)
8. Total Assats
RECEIPT
NUHBER
DISCOUNT I')
INTEREST/PEN PAID 1-)
1-10-97
AA185059
""CREDIT MAY BE APPLIED TO COMPROMISE TAX ACN 102.
( X) CHANGED SEE
DATE
A1'TACHED
06-02-9'/
Il)
12)
13)
(4)
(5)_
(6)
17)
NOTEI To insure proper
credit to your account,
subnit the upper portion
of this form with your
tax paymant,
527.121.1.2
IG)
527 , 121. 42
21 ,070.59
506,0'i2.81
-0-
-0-
-0-
X,OO. -0-
x.06. _.u..
X' 15 . -0-
, Ile) -0-
AHOUNT' PAID
18,684.89
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
-------.-.-.
TOTAL DUE
18 68L .8
""18.681..8
, IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INT,REST,
I IF TOTAL DUE IS LESS THAN fl, NO PAVHENT IS REQUIRED,
IF TOTAL DUE IS REfUCTED AS A "CREDIT" (CRI j YOU HAV BE DUE
_ ur:r,'lllln t'rr: nrHI'f)t'r t'tnr: nt. TUTt' r-nD'" ~nD Tlle'l'f)IIt'"T,.,.,,,,c:: l
..
RESERVATION I !ltat.. of ~Cl.d."h dying on or blfor.Dlc..btr 12, 1982 ~. if any future Intlr..t 1n th. utat. Jttranlhrrtd
In pO.....lon or enjoy",nt to Cia" a (oolhtlraU ~.n.fialllrl.. of tht cllCldlnt eU,r the II(PlraUon of Bny I,tat. "or
11'. or for YI.r., the COM.onwGalth hereby Ixpr.'tIY r...rv.. the right to apprai'l and ...... tran.f.r 1nM.rltenol T8KI'
at the lawful CI.I. B (0011at,ral) rat. on any ,uQh future Intar..t.
PURPOSE OF
NUTlCEl To fulfill tha r.quir.llInt, of s.ct1on 2140 of the Inherlhnoe and Eltelte TIM Aot, Aot 21 of 1995, (7Z P.S.
botton 9140).
PAYMENT, Ottach the top portion of thll ~otlc. and lubalt with yaur paYMlnt to the Rlglltar of Willi printed on the river.. .Ida.
~-H.k. oh.ck or lonlY order payabl, tOI REGISTER OF MILLS, AGENT
REFUND (CR)I A rlfund of I taM credit, whiCh WI' not rlque.ted on the Tlx Return, 'a~ be rlqul.tad by COMpleting an "Appllcution
for R,fund of Plnn.ylvanla Inh.rltanCI and Estata Tlx" (REV~1313l, Applloltlonl ara available at the Offiol
of tha Reglst.r of WillI, any of the 23 RevenuI Distrlot OffiCI., or by cllllng thw 'plol~l t4-hour
anlwlrlng ,.r'dc. nu.blrs for for III ord.rlngl In P.nnll~lvanla 1-800-362~20!i0, ouhldl Pann.~lvanla Ir-d
wlthln lOCI. Hlrrl.burll ern (111) 181-8094, TOOl (111) 112~ZZ5Z Olurln; hlpllrld Only).
OBJECTIONS I Any plrt~ In Intlrlst not 'Itl.fl.d with thl appral....nt, allowancl or dl.!llowanOI of d.d~otJon., or a"I..nent
of tax (Including dl.count or Intere.t) I' shown on this Notlc. 'Ult objlct within .Ixt~ (60) da~. of rlcelpt of
thh Hotle" bYI
uwrJttln proh.t to thl PA Oepartllllnt of Rev.nu., Board of Appeals, Ollpt, 281021, Hlrr1sbur;, PA 11lZS"1021, OR
~~.Iaotlon to have the .att.r dater.lned at audit of tha aocount of thl par.onll r.pre.antatlv./ OR
"~DpPI81 to the Orrhan.' Court,
ADHIN
ISTRATIVE
CORRECTIONS I
Factual .rror. dllcov.rld on thi. a....t..nt Ihould b, addressed In writing tOI PA DIPartnent'Df Rlvlnu./
Buruu of Individual TaxIS, UTNI Po.t h.nt..nt Rlvl.w Un1t, Dept, 280601, Harrhburl1, PA 17128~0601
Phone (711) 187~6505, S.a pIO. 5 of thl bcokl.t "Instruction. for Inh.rltancl Tax Rlturn for a R.sld.nt
OeOldlnt" (REV"1501) for an 'Mplanatlon of adMlni.tratlvlly corrllctable error..
DISCOUNT I
If any tel( dul 11 p.id within thr.. (3) cal.ndar .onth. eftllr the d.c.dlnt'. duth, . fiva perolnt (5;'0 dlloount of
the tllK Plld i. allow.d,
PENAlTYl
Th' IS~ tllK a.ne,t~ non~partlolpatlon p.nalt~ I. OOMputld on t~. totll of the tlX and Intere.t I......d, IInd not
paid before Jlnu.r~ la, 1996, the flr.t day Ifter the end or the tax nn..t~ per'iod. Thh non-partJcipathm
~'n.lty I. IIppI.llbl. In the '..1 Mann.r and In the the .... tl.. periOd a. yo~ would app.al thll taM and Int.r.lt
thlt hat be.n I....t.d I' Indlc.t.d on this notlol,
INTEREtT I
Int.re.t I. chlrOld b.glnnlng with flrft d.~ of d.linqu.nc~, or nln. (9) lonth. and on. (1) day frOM the datI of
d.ath, to the dete of paYllnt, Tax.. Which bloall. d.l1nqulnt before Jlnulelry ., 1912 bur inhrut at thl rqte of
.he (6%) plrclnt plr annul calculat.d at a dalh rat. of .000164, All ta}(u which b.ca.. d.lu,qu.nt on and after
JanuQr~ 1, 1982 will b.ar Int.re.t at a rat. which will var~ frOM oal.ndar ~'ar to cal.ndar ~.ar with that rat.
announo.d by the PA D.part.llnt of R.venu.. Th. applicable Interl.t rat.. for 1982 through 1997 Irlll
'!!!r Intornt Rat. Dal1~ Int.r..t Factor ~ Interut Rate Dall~ Int.rut Factcr'
1982 20% .000548 1987 9% ,000247
1983 16:< ,0004U 198&-1991 11% ,000501
1981t 11% ,000301 1992 9% ,000Z47
1985 13% ,000356 1993-1994 7% ,000192
1986 10:C ,000274 1995.1991 9% ,000247
.-Inter..t it cliculatld .. follow'l
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~~Any Hotlce Issuld .ftar the tax bloo... d.linqulnt will refl.ot an Jnterl.t calcul.tlon to flft..n (IS) dlY'
blyond th. date of the .....s..nt, If plY.lnt I. MId. .ftar the Interest cc.put~tlon dltl .hown on thl
Notlo~, additional Inter..t RU.t ba calcui.ted.
..1\
" ,
Ifi
(',J'
PAvMENT,
D.18Qh the toP: portion of thl. Noqoe and liIub",tt with your pOYller1\ 'llt'd. PftYllble to the 118111 nnd t1ddreu
printed on t~. rever.. .Jde,
,
r~. If RESIDENT nECE[)fthC~",1 chook or lIlonlY order PlIyoble tOI REGISTER OF WILLS, AGENT,
If NON-RESIDENT DECEOfNT IIlfl"O chook or Iloney ortlGr peYl'lble tOI COMMONWEAl.TH OF f'ENNSVLVANIA,
REFUND (CRl, A refund 0" e tnK credit, whloh 101M not requlltlild on the Tall Return, II"" b~ requ".ted by cOIIIPletlng I'm
I1Appllo8tlon for Refund of Pennsylvania [nhArltancQ ll/"Id Estatlil hK" <REV-IS1.5l. Appllc8t!ons nto avnllable at
tho Offlol of the ReglUer of WHls, any of the 13 Re...en\le DistrIct Offlcu or frail the Dep8rt"'ent'. 2C1-hour
an.wlrlrlg ..rvlce l"U..bl"D for forlll. orderlngl In Pennsylv8nla 1-800,,362-2050, outs.lde Penn.';'l..."nla
8nd within local HnrrlSburg Area f717J 7e7'809C1, TOO' (7111 772-2<'52 nturlng I",palred onlY).
REPlV Tal
Quutlons regarding DrrOrl contaIned on this notice should blll addressed to: PA Departmlllnt of Re",llInuI, Bureau
of Individual TlIlIU, ATTNI Post Assesslllent RlI...law Unit, D.pt. 280601, tlarrllbur", PA 1712B-0601, phonll
(717) 787~6505,
DISCOUNT I
If any ,tall duo II psld within thrll. 01 clllendltr months nfter thlll declIId"nt's dosth, II f}...e percent (5%) dllcount
of tho t8l1 paid 15 1l110WlIId,
PENA\.TVl
The 15% tall. amnesty non-pllrtlclplltlon pnnal ty II computed on the total of the tall. and Interest as'liIllled, and not
paid bdorl Janl.lary 18, 1996, the first d!lY aftlllr the ond of thll tall alllnuty periOd,
INTERf,ST:
Inhrest It charged b.glnnlng with first day of d.llnqulIncy, or nln. (9) aonthl and onll (1) day froa the dati of
duth, to tho date of pl'lYlllent. TallIS which becallllll d'linquent blllfora Jtlnuary I, 1982 beQr Inhrest at thlll ratlll of
.lll (6%) perc.nt per annu", calculated tit a dally rat. of ,000IM, All ta)(OS whloh blCllllcr dollnqu.nt on and aftor
January 1, 1982 will bear Inter.st at a rlltlll which will ...arv frolll calendar year to calend~r yaar with that rata
announc.d by tha PA OIlPllrtment of Re....nu.. Thll applicable Interut ratu for 1982 through 1997 arol
Vaar
Interest Rate Dally Interllst ractor
Vear
Intorest Ratfl
Dally Intlllrllst F80tor
1982 20% ,00nSLj8 198" 9% .000247
19U 16% ,000438 1988~ 1991 11% ,000301
1984 11% ,000301 199(. 9% .000247
1985 13% ,On0356 1993-1994 1'1. .000192
1986 10% .000274 1995-1997 9% ,000247
~~Intllr..t It c81c:ulflt.d .. followlI
INTEREST = BALANCE or TAX UNPAID X NUMBER or DAYS DELINQUENT X DAILY INTEREST rACTOR
--Any Notlc. Iuulld lIftar the tL'l)( bllcOlllU dllllnqu.nt 101111 r.fl.ct IIn Interest cfllc:ulllt!on to flHun CIS) day'
beyond the dAti of tha IUlu,.ent. If pay""nt II llIada aft.r the Inter".t cOlllputatlon dat~ Ihown on the
Hotle., additIonal Int.relt llIUlt be clllculat.U,
'" ,..
PA'1'"EHTI
OltaQh thl top portio~ of thl. Hotlel and IUQ_It with your pSY~lnt ~adl p~Yabll to thl na.e and addrlll
printed on the rlv.rae Ildl,
If RESIDENT DECEDE~T IIIskl check or lIlonoy ordlr pllyabll tal REGISTER OF WIllS, AGENT,
If NON~RESIDENl DI.:EDENT uke chick or lIIoney order payable tOI COI1MONWfAI. TH OF PENNSVLVANIA,
REFUND (CRJI A r.fund of a taK crodIt, which wal not rlqullted on tho TaK Return, .ay b, rlqueltld by co.plltln; an
"Application for Rlfund of Plnnlylvanla Inhorltance and Eltatl Tllx" (REV-1313), Applloatlon. are avallebll at
the OffiCI of ~h. RegIltlr of Will., any of thl 23 Rlvlnue Dlltrlct OffiCI' or Iro. thl nIPart.lnt'. 1,4.hour
an.wlrlng urvIcI nUMber. for "orllt orderlnQll In Penn'Ylvanla 1-800-362-2050, ouhlde Pennlylvllnla
and wJthln local Harrl.burg area (717) 787-8094, TDD* (717) 771,.2252 (Hearing I.palr.d only).
REPlV Tal
Que~tJon. rlgardlng orrors contained on this notlcl should bl addre,sld tal PA Olpartllllnt of Rlvlnue, Bureau
(If IndJvldual TaKeI, ATTHI Po.t huu'lnt RevllW Unit, DIp\' 280601/ HarrIsbllrg, PA 17128~0601, phone
(717) 781~6505,
DISCOUNT I
If IIny taK dUI 1. ~old within threl (3) calendar .onth. after the d.c.dlnt's d.ath, a (I~I percAnt (5%) di.count
of the taK paid 1. allow.d.
PENAl TV I
Th. 15% tax a.n..ty non-partIcIpation p.nalty 1. cOlput.d on tho total of thl taK ~nd lntlr..t e......d, and not
paid b.fore J&iluar'y 18, 1996, tho flr.t day aft.r thl .nd of tho hK allnnty perIod,
INTERESTl
Int.r..t 1. charg.d b.glnnlng with fIr.t day of dellnquenoy, or nln. (9) lonth. and ono (1) dl~ froll the date of
death, to the date of paYlllont. TaKOS which b.oa.. dellnqu.nt bofor. Jalluary I, 1982 b.ar lnter.st at thl rat. of
.IK (6%) p.raent per annuli oelc~11l'lt.d at 8 d8J1~ rat. of .000164. All hK" which blca.. d.llnquent on and after
January 1, 1982 wIll b.ar Int.relt 8t a rat. which wl)1 vary fra~ cal.ndar y.ar to cal.ndar year with that rat.
announeed bV thl PA Depart..nt of Rlvlnue. Thl appllcabl. Inter..t rate. fnr 1982 through 1991 Ire:
Vear
lnterl.t Rat. Olll~ Intore.t factor
Yallr
Int.r..t Rat.
Dally Intlr..t Flotor
1982 ZOX . D00548 1987 OX ,000247
1983 16X ,000438 1988~1991 11X ,000501
1984 11% .000501 1992 9% ,000247
1985 13% .000356 1993-1'194 7X .000192
1986 10% ,000274 1995~199" 9:< ,000247
--tnt..rut II oalculated .. follo""
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NeUe. h.ulKl aft.r "the tax beco... delinquent will r.O.ct ftO lnterut Cllllouletlon tu fifteen OS) deYI
beyond the dati of thl 1II....MAnt. If ply'.nt I. .ltd. /'lfter the Intllrut cOllpUtetlon date .hown on thfl
Notice, lKkIltlonel Intarut ...t bt cllculltld.