HomeMy WebLinkAbout97-00050
S'l~A'rUS . REPQR'Ulli!2~B--B.Y,L.L~!...J.1
Name of Decedent:
Ralph C,_F'rantz__
Date of Death:
Apd116, 1996
Will No.
Admin. No.
~1-q'7- SO
. '-
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estatel
1. State whether administration of the estate is complete:
Yes X No
-- _.,._..-~
2. If the answer is No, state when the persona]
representative reas6nably believes that the administration will be
complete 1___
3. If the answer to No. 1 is Yes, state the following 1
a, Did the personal representative file a final
account with the Court? Yes___ NO_lL_.'
b. The separate Or:phans' Court No. (1 f any) for
the personal ropresentative's account is,
c. Did the personal representative state an
account l.nformally to the padles in interest? Yes---K-__ No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date: 01/14/97 C-lf.t:l.ul t
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~ame~. Bogar. ERQuire
Name (Please type or print)
1 W. Main 51:.
llilj.J:5l.lTI<Uls town. _, PA 17011
Addross
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Capacity:
Personal Representative
(MAil :nnf IAM3)
_~Counsel for personal
reprosent,l ti VB
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~ ; fOR OATES Of DEATH ArTER 11/J 1/91 CHf.CK HERE
INHERITANCE TAX RETURN ~D~::~ug~DllIS CLAIMED
RESIDENT DECEDENT mE NUMBER
(TO BE FILED IN DUPLICATE ~ I
WITH REGISTER OF WIL1.S) Icoulm CODE .
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frlb':i:i Cj <\. limi1tld Eslote I j 40. Fuluro Inlerost Compromise
t.; ~ 9 (for dotes of death alter 12.12.82)
It co ~ 6 Decedent Diod Testole 7. Docedont Mainlalned 0 living Trll~1
c( i (Allach copy of Will) (Attach copy of Trust)
----.----TALl CORRESPONDENCE ANr)'CONFIDENTIAL"TAXINFORMATIONSHOULD BE'DIRECTED ro,
en ~ !NAME ICOMPlfH MAILING AODRE5f
~~ : James D. Eogar, Esqu:i..re I 1 West tvlaln Street
S ~ ji-€ltPHO-~Ii-~~UMB~--.' -- ..--.----- p--- - .-'.. -----.. ... -------.- - .....-"..~--.-1 Shiremalis to\vn, Pb d' 70 11
.----t.1 ~}:!...J~!':ll.~-87~"\="o=,=_"'=.==.=,="==-L~,.",=~~,.= ---- - - - ---'=i.if<;" - ~,=,~f).l~
1- '-.J " ,
, I R,ol Ellolo ISch,dol, AI III __..._
2. Slock, ood 6ood, ISch,dol, 61 12 I ___..__. ___..2:Z~,J.6_..___...__
3. Closely Held Slock/Portnership tnteres! (Schedule q ( 3 ) .._ h_~___~'_'_" ..._~_..____.__
<\, Mortgages and NOlos Receivable (Schedule OJ ( 4 l u _____,,_..~____. _._
5, Cosh, Bonk Deposits & Miscollof1floUS Per$onal Properly (5) .______~?~~J_?.~_~}t_..P___
ISch,dol, EI
6. Jointly Owned Property (Schedulo F)
7 Transfers (Sr.hedulo G) (Schedule l)
8, Total Qrou Assets (/0101 Una~ 1.7)
Q, Funeral Expenses, Administrative Cosls, Mis(.;ellaneou~
Ell.penStH (Schedule H)
Debls, Mortgcge liobililins, Lhms (Schedule II
Total Deductinns (lorol Lines Q & 10)
Net Value 01 ESlOto (Line 8 minus Une 11)
Charita bid and Governmental Bequests (Schedule J)
Not Value Subiect 10 Tal( (Line 12 .minus Line 13)
Spousal Transfers (for dotos of dealh ofter 6.30.94)
See lnstruc:tions for Applicable Percontoge on Reverse
Side. (Indude valuos from Schedule K or Schedule M,l
Amount 01 Line 14 toxable at 6% ralo
(Include values from Scho<:'Jle K or Schedule M,l
Amount cd line 14 tClxable at 15% rote
{Include ...olues from Schedule K or Schedule M.l
Principal lOx dllo (Add lox from Lines 15, 16 and 17,)
Crad;h Spousal Povorty (radiI Prior Paymenh
I
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110
,11
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IS
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116
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so
Cl)M.'.\()~I',<(~ ,\l TH Cf PC'INSrl', ,\/-/1.\
D(PARfME"n Of ~ffUIUf
DCPT 2611W1
H.\RRI5aUI!~._.\;\ 17!]~.0601
'D[<.:[DfNI5 H!.l.Ml Il'\$I";i~5i-;-iT{; M-,f)[il~(ii'i':;:TI-----n.-.---_.~...._"
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i j.'rill1tz, Ihl.ph C'
[S-OCIAl-S'EfuRIT1 ~iU'Mi'f'i--' i[l~ Hell D~ "- Itj
, 211-26-1539 I Oil 16/96
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700 Chllrl\.'!s ~;tr('(~L
M('chi.lnJrsbur~ll PA 17lYl:i
C'~'i1tl CUlnberlanc1
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- IriAn Of-RI~lfl
! 06/0G/l4
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2, Supplomenlul Return
I F'rantz, Mar.y M.
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~J 1 Original Return
3. Remainder Return
(lor dotas 01 death prior 10 12. I 3.82)
Fedorol E$lole T9X Relurn Required
[}j5
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Total Number of Safe Depolll 80xes
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171
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18 I ._.?l~_d 62.07
(91 cnn_______..._____.._.__
110) ______._.____.____.____-
(II)
112)
1\31
(141
539,462.07
539,462.07
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liS) ._.._~~9..i.63.~-~~.---.-- x~~. =
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1161
. x- .06 =
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117
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>- i 19.
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:;; 120
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121
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1171
. x 15:::z
116}
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Discount
InleHut
+
+ -~.
1191
1201
18. anter the difference on line 20. This is Ihe OVERPAYMENT,
If line 19 is greater thon tine
Ii.1
Chock hent if VO~ are reqoasting a- rofund of your overpaymont.
-0-
121j
121AI
12161
If Line 18 is graalor thon Linn lQ, 1lf110r lh(1 cJiHeronce on Line 21 This is tho TAX DUE,
A Enlor lhn intorest on the bolonco duo on Linn 21 A
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,
,
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e. Enl()r Inc. totol of Lino 21 and 211\ on lino 218. This is the 8AlANCE DUE,
_ _~~~..~~~_~~__~_a_y_a_ble _~o; Regl_~~_e.r ~f~I~~!..~~.!~!__
--->--)j;BESuRETl5ANSWER-ALCQUESTIOiifoNREVERse-SIDEAND TO RECHECK MATH -o(..c:
IJnderpe~;iiies 0/ perivry-:ld~~~ih-;Th;;~-;;;;mint~~r-~!;;~inr.luding-o~ompan)'~g-;;ht1dul~';"ond statemof1fs, and ~ lhe bO~1 of my knowledgo ~~-~Tb~i-;i'"
It i~ true, carroel ann complete.. I declarn thaI all (flal o~lolo hra boon reponed elt trull marko! '(OIUfl Declaration of preparer othar than the penonal rapfllsuntollvo il
based on all informotion of NhlCh fHllporN hm Olll! knowlodgo
\I(;NATURfOf-,;t~-~,,~ij.;;-E5P{)ri,~~ti)lf f;)R '1It'I'i:i"~r!~N ) '\[;[(J~,f S" 700 (~G;l-J~f~.,s - ~:; (--n.C' ('---'......---...- ._..__...u__m. ----. C-AIT.......
~i)rY..M..l-'r,'mlz.' ),:1'/1'1, 1<'''' Mc,,'lld[i]Cli!lllfU,.I'^ 1'10'.;'; 01/]4/97
)W.'NAI''''m''",''",.~'J~fi7f '''",,''7\i3:'.Hl.\;I,/f .\or,ff/.,; 1 w(.!.,t Mdin ~tr('F't U:.:fE
. '. c_.. (;v.",L/('<~'V ,;llin'1I1dnsluW1', 1'/\ \701] 0]/14/9'1
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Rf\l.1.~OJ Hot {'(.86l
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COMMONWEALTH Of PfNN!lW/ANIA
INHERITANCE T....X RETUR~I
RESIDEN!, DESfpENT
ESTAT"i OF ----
SCHEDULE B
STOCKS AND BONDS
fILE NuMlI11l
Ralph C. Frantz
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(AI~f~op"tv lolntlv.own.d.!,!!,,~.I~~~~~_5~~lvC),,~lp mu.t b,.dl.c1o..d on 5th.dul. p"
ITEM
NUMBER DESCRIPTION
_______~.~_m_"'._.____
1. U.S. Savings Bond Series EE $100.00
denomination No. C212280631EE issued July 1989
2. U.S. Savings Bond Series EE $100.00
denomination No. C219675732EE issued March 1990
3. U.S. Savings Bond Series EE $100.00
denomination No. C308531822EE Issued March 1991
4 . U.S. Savings Bond series EE $100.00
denomination No. C308531823EE issued March 1991
TOTAL IAII(I nnln, orllhl.. " fhffllpltulnllolll
(If morl! 'pCleft II nOfJclfU/, lItuul IHld,'iOII'II ,Itf'''''' 0/ Hlfl1" u'u)
VALUe AT DATE
Of DEATH
73.64
71. 32
67.20
67,20
S 279.36
I'^(jl, I (II; I
DELAWARE
GROUP
Tax-Free PA FUlld A Class
^CCOllllt SllIlIlnarv SlatclllclIl
For Ihe perit,e1: III. (II 'I(, lhn'lI[dlllll/,\1) y(,
(DcI''1Ji'''l1e Fl1l1<1l1 11'7)
(SIN ~l"rhl Stl"'1'l
I'hilnd,'ll'hill, 1'..\ l!lIO:l-:iilS2
s,s.rrax 1.1>,#
211.26.1539
Account II
5077481292
AE-ID: 303
Account Typl'
Regular Inve,trnunt Account
/I/'iIII"II Offi"e elide
03527.145.2000
]'OUl' FItHwcial Ad.';ser
RALPH C FRANTZ
MID HARY H FRANTZ
700 CHARLES ST
HECHANICSBURG PA 17055.6634
EflllOR BOSLET
CUIIA BROKERAGE SERVICES !lIC
403 NORTH SE:ONO STR,ET
HARRISBURG PA 17101
Is ~'O\lr IU\'l'slllll'nl program l!cslgu('{1 for 111l11111rkcl cn,'lrorWll'nts',' The ('nclosl'tl D"IrIIl't1/'t' DI!:l'st Orrl'rs n ()rt.~ll'p portfl]lln c1u-'ck.llp 10 h(llp
yuu :lnd your nllUllcllll :uhis('r n',il'w ~-l)lIr IIlH'slll1cTlI pllllJ. Wl' lll.llo I ell you ulHlut cuhalll'l'd sharcl:nldl'r sl'nin'.'i, lududlng Ollr IWl'rtH'N!
Ol'I:ll'holl('.
Price
Dille
01101.'96
01/31/96
02.29,'96
03129/96
04,'30/96
05,'31/96
06/28/96
07109:96
07/09/96
09/30/96
Tn,"sacllo"
SUIIIIIIIIl')'
Trllllsllctloll
Dollar Share Shares I'llIs(+) Total Shares
.\1II01lIlt S Price S or ~lilllls(-) (limed
1,868,348
74.411 8,56 8,701 1,877.049
69,53 8.4G 8.219 1,1)85,268
75.48 8,31 9,0(11 1,894,349
72,95 8,25 8,842 1,903,191
74,91 8,21 9,124 1,912,315
72.01 8,25 8,728 1,921,043
21,90 8,16 2,684 1,923,727
0,00 0,00 1.923,727- 0,000
0,000
Solanc. FOlWard
Dlv R.lnvosted
Dlv Reinvested
Div Reinvested
DIY Reinvested
Div Reinvested
Dlv Reinvested
Dividend Adjustment
Transfer Of Shares
Ending Salanee
contract Value
as of 4/16/%:
;115,629.38 8.25
1,894.349
CertifIcates ('lIlssued Sill. res Tutal Shares Dividends ell(llfal Gains Total
Held B)' You Hel<! By l's OWlled yrn \"I'D Dlstrlbutlulls
0.000 0,000 0,000 $461.24 $0,00 $461.24
Your Fund's ~ielrl rtlr Ihl' ~O~t1a~' IH'rlud l'l\(l('(1 091:\0/% WIU ".90%. c.ukulnll'(lnccurdlog lu th~ SEe ~icld (urmuln. YIelds nucluule and
arel10l ~1l11rullh.'i',I. Dhidl'nds of SO,0376~1~O per share were paid hy )'our Fuud for the surnl' period,
Sl'J<.cted Distribution Options: Di\'idends Reinve,ted C.pitol Gains Reinvested
-=
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Additional Investment/Address Change
(Use IInly for Tax-Free PA Fund A Class)
I
RALPH C FRANTZ
AND MARY H FRANTZ
700 CHARLES ST
MECHAHICSBURG PA 17055.6634
=-
=-
=-
-=
-
=
-
~
DATE
.--1-
DOLLARS, , I CENT
MAKE CHECK PAYABLE TO:
Tax.Free PA Fund A CI."
1
2
3
4
......
=
-
-=
iiii.iMiii
~
o lIas YOllr Addross Chllnged~
PIi..'!lI!it:: compld~ lh~ -
[..~\'crsc sid~ lInd rQturn to
Iklawurc Group,
DELAWARE GROUP
P,O, BOX 42972
PHILA,. PA, 19101-2972
PloRDO do not sond caih,
MInimum lnvolltmcnt $100.00
ACCOUNT NUMSER
2 5077481292
FINANCIAL ADVISER COpy
PURPOSE OF
NOTICE;
pAVMENTI
("
;c_)
To fulfill tht requlrl1ll1lnh of Seotion 2145 (b) of the Inhorltanol and Eotete Ta" Aot, Act 21 of 1995, (72 P.St
Sacticn 91(,51.
Do tach the tcp pcrtlon
rever.. Ilde.
-- ~eke chick or mon~y
of this Hotioe and sublllit wIth your pey~ent to the RegIster of Wll1sprlnted on the
order payebla tOl
REGISTER OF HILLS, AGENT.
REFUND (CRll A refund of n t81t crlldlt may be requestGdby ooftlp18t1ng an "Appllctltlon for Ref\md of PennlylvBnle
Inheritance ftnd Estate hit" (REI,I-nnl. Appl1catloM5 lire Bvftllabls ot the Office of the RIghter of Wllh,
any of the 23 Revenue Dlstrlct Offices or from tho OepnrtmOrlt's Z4-hour~nswerlng service numbers for forms ordering:
In Pennsylvania 1'800-362~20S0, outsIde PennsylvanJtl and wIthin looftl liarrtllburg are8 (717) 787-8094,
TOOl (111) 172-2252 (HearIng I~PBlred Only).
OB.IECTIONSI
AOHIN.
ISTRATlVE
CORRECTIONS I
PENAL TV;
INTl:RESTI
Any part~ In interest not satisfied with the osse,sm.nt of tAIt as shown on this notice may objeot wIthin
slltt~ (60) days of receipt of thll Notice by:
--written prohst to the PA Oepart",enl of Revenue, Board of Appeals, Dept. 2810:!}, Harrllbur9, PA 17128-1021, OR
~~eleotlng to have the ~atter detor~tned at audit of th_ personal repreGentatlvo, OR
--appeal to tho Orphans' Court
Factual I'lrt'ors discovered on thh assessment Ihould be llddre..ed in writing to: PA nepartment of Revenue,
Bureau of IndIvidual TIIX88, ATTN: Post AssessJllent Review Unit, Oopt. 280601, Hi5rrlsbur9, PA 17128-0601,
Phone (117) 787-6505. See page 5 of the booklet "In.truotlons for tnherl\ance Tax Return for 8 Re.ldent
Decedent" (REV-150!) for an eltpl6natlon of al'lmlnhtratlvely correchlb1e Arrorl.
The 15% Hilt amnesty non-parttcJpatlon penalty Is oomputed on the total of the talt and inter8lt ",s....ed, and not
pald before January 18, 1996, the first day after the end of the talt amnesty period. Thl. non-partiolpation
penalt~ Is appealBble In the 5811I0 manner lInd In the the SBme time periOd as you would appeal thl \81t and lnterut
that hal been assessad as Indicated on thll notice.
Additional PennlylvanJo Estate Talt as.essed a>> a result of 8 ohange on the Federal Estate Tax clo.lng
tetter blfoolllel deilnquent at the Rltpirlltlon of one (1) 1I0nth frolll the date thlf fln81 notice of the Jncruse
tn Federal Estate Talt Is receIved.
Taltos which beca~e a~lInquent before January 1, 1982 bear interest at the rate of silt (6%) percent por ~nnulI
oaloulated llt a dlllly rat" of ,000164, All \bites whioh beca",e dallnquent on or after Jrmuary 1, 1982 will bear
Interelt at a rate whIch will vary frolll oalendar year to oalendar year with that rBte announoed by the PA
Oepart",ent of Revenue. The appliCAble Interest ratos for 1982 thl'o\lgh 1997 flrel
~ tnterut Rate Daily tnterut Factor Year Interest Rate Dally tntQrut faotor
1982 20% .000S48 1987 9% .000241
1983 16% .000438 1988~1991 11% ,000301
1984 11% ,000301 1992 9% .000241
1985 13% .000356 1993-)994 1% .000192
1986 10% .000214 1995~I991 9% ,000241
'-Interest Is calculated .. follows:
INTEREST = BALANCE OF TAX UNPAIn X NU"BER OF nAYS OELINQUENT x nAILY INTEREST FACTOR
--Any ,",otlca luued after the hit beco.811 delinquent will reflect an Interest calculation to fUteln 05) day I
beyond the dati of the ftlS8Illlumt. If pr\yment is made after the Interut cOlllPutatlon dtlte shown on the
NotIce, additional interest IIIUlt be calculated.
PURPOSE OF
NOTICE I
PAVHEHTl
-:1'
:i
Ch
I
Ii:
,
p,
I;] :5
ije,
To fulfill the r.quirtllltnh of Station 2145 (b) of the Inh~rltflnat tlrld ElihU Tell. Aotl Aat 21 of 1995.
(72 P,S. Soath1l'1 914SL
Dltach the top part Ion of thl, Hotic. end 'UbMlt with your pa~M.nt to the Register of Wille printed on the
rlvtr.. .Id..
u Hak. check ar lIIoney ordlr pa!fl"lbh tOI REGISTER OF' MILLS, AGENT,
REfutrtO (CR)1 A refund of a tax credit lIIa~ bit r.qullt.d by cOllpllltlng an "App1Jcl!ltlon for Refund of Pllnnsyhl!lnla
Inherltanoe and [:;,tate TllX" (REtJR13131. ApplIcations at'l eVIIJ!lIble at the OffiCI of the Reghter of WHI.,
,ny of the 23 Revenue Ol.trlot Offlo.. or fro. the Dllp3rt~lnt.s 24-hour an.werlng '.rvlCIl nUMber. for for.. orderlngl
In Plnn.~IY8nll!l 1-800-362-2050, outtldl Plnnsylvenla and wIthIn local Harrltburg arlll (117) 787R8094,
TDDI (111) 7Y2-22S~ (HQarlng IMpaIrld Only).
OBJECTIONS I
AOHIN.
ISTR",nv!:-:
CORRECTIONSl
PENAlTYl
tNTEREST:
Any party in lnt.r..t not .ctlsfIld with thl a"I.s..nt of tllx III shown on thJ. notJel May objlot withIn
.Ill.ty (60l days ef r.celpt of thJ. Netlce bYI
'-wrltt.n P~otl.t to the PA DlpartMlnt of Rlvlnul, Soard of App.al.! Dlpt. 2810ZI, HarrI.burg, PA 17128-1021, OR
--1l18oUnll to have the lIlattar deter'llllned at ftudlt of the plrsonal rlprullntatJve, OR
~.lIpp.a1 to the Orphans' Court.
FaotuaA errors discovered on thIs al~lll~ant should b. ~ddrossed In writing tal PA OepartmQnt of Rav8null,
BUrlau of IndJvlduel T8><8S, ATTNI Post AU8ulllnt R8VJaW Unit, Dept. 280601, tterrhburll, PA 17128-061l1,
Phone (717) 737.6SD5. Sa. pag$ 5 of thl book lilt "Instruotlons for Inhlrltance 18l( Rlturn for a Rnidlnt
Deeldlnt" (REVRI50Il for an Il(pl&natlon of ed~lnlstratlv.ly correctabll Irror..
Tha 15% tax a_nesty non-particIpation ponnlty I, co_put.d on the total of the tax ~nd interest a......d, and not
paid bllfore January 18, 1996, tha first day aft.r the Gnd of the ta>< amnesty period, Thl. non-partIcipation
plnalt~ 11 appeahbla In th" lI11IllQ lIIannllr and It' thl th8 51111I1 tllllll plrlod liS YOU l<Iould llpp.al tho ta>< and Interest
that ha. b.en ntle..ed ns JndJcated on this notlol.
For dat.. of dellth on or aft,r 104]-91/ Pennlylvanla Estat. 111>< bll.ed on the Fedlral E~tatQ T8><
raturn bacoMlls delinquent at the ell.plratIon of nln. {09l months fro. thll date of dlath.
For dat.s of death prIor to 10-!R91, Pennsylvania Estate Tax ba.ed on th~ Feder~l Estate Tax rlturn
beco... delinquent at the .xplration of Ilghtllln (18) .onth. frOM the dat. of d.ath.
Ta><a. whIch b.oaM' delinquent blfor, Jenuary 11 1982 bear Intorl.t at tho rate of SIK (6%) p.rcent per annUM
calculat.d at !l dally rate of ,000164, All tall.u which b.eallla dal1nqulnt on or after January I, 1982101111 blllr
Intlr..t at a rata which will vary fro. ~alendar year to callndar ~ear with that ratl announoed by tnll PA
Dlpart.lnt of RavllnuI. Thll applicable Intere.t retGs for 1982 throuQh 1997 arel
Vur Intlr..t Rate DaJ1y Int.rlGt Fllotor Vlar Intllrl.t Rete Daily Intllrut Factor
1982 20% ,000548 1987 9% ,000247
1985 16% .000438 1988-1991 11% ,000301
1984 11% ,000SOI 1992 9% .000247
1985 In .000356 1993~1994 n ,000192
1986 10% ,COO274 1995-1997 q% .000247
--Intorut ill calclllat.d .. follol<lsl
INTEREST = SA LANCE OF TAX UNPAID X NUHSER OF DAYS OELINQUENT X DAILY INTEREST FACTOR
~~Any Notlol J..ued aft.r tha tax baco..s de1inquant will rlflect nn Intera.t oaioulatJon to flft'.n (15) days
beyond the date of the a.......nt. If pay..nt i. ~ade ~ftlr the Interlst cOMPutat!Qn date 'hown on t~.
Notlc.! addJtJonal Jnter..t ~Ult ba oalculated,
/') I )'J /
BUREAU OF INDIVIDU,~L TAXES
Hmt:R1IA..CE: lAX OIVISl!iN
[lU'f, <'f106Dl
HARR1SIHJRG, PA 111211-0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INUERIT ANCI' TAX
APPRAISEMENT, ALLOWANCE OR OISALLOWANCI'
OF DEDUCTIONS AND ASSESSMI'NT OF TAX
JAMES 0 BOGAR ESQ
1 W MAIN ST
SHIREMANSTDWN PA 17011
DATE
ESTATE OF
DATE OF DEATH
FILE tJUMBER
COUNTY
ACN
05-12-97
FRANT l
0',-16 - 96
21 97 - 0050
CUMBERLAND
101
:~.~".).
fir,) . .
'i~'
UI 1..1 !l AlP 11I.HI
RALPH
C
f--
C---
.---.--. .............-. -..---~J
Amount Rem1 Hed
... ---....- -.....-----------------".".-..--
-.---------...-"-.- ---..---.--.---....-.-.
____ __"__oo_.. .._...._n. _ ___
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ......
R"EV: is,,''i'' EX -Ai: ii - f 0 j-: 97 Y "NoT" ICE - -OF - YN'H EiilT ANe E - 'fAx - iip pili, IS EM EN r; "A r. i:a W Ai-Ie ii" ,(ifi -"" -" - - - - - - - -""""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FRANTZ RALPH C FILE NO. 21 97-0050 ACN 101 DATE 05-12-97
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the t~tal of M.b. returns assessed to date.
ASSESSMENT OF TAX:
l~, Amount of line 14
16. Amount of Line 14
17. Alltourtt 0"1 Line 14
18, Principal Tax DUB
TAX CREDITS:
---
PAVMENT
DATE
TAX RETURN WAS: I X) ACCEPTEO AS FILED
) CflANGED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R...l Estate (Schedule A) (1).
2. Stocks and Bond~ (Schedule B) (2)
3. Closely Held stock/Partnership Interost (Schedule C) (3)
4. Mortgages/Notes Receivable (Schodule 0) (41
S. C8sh/81nk DQPosi t5/Mi $C, Personal Property (Schedule E) (5)
6. Jointly Owned Property tSchAdule F) (t.)
7. Transfers t Schedule G) (71
8. Tohl Assets
.00
279.36
.00
.00
539,182.71
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. f'uneral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Oebh/Hodgage liabilities/Liens (Schodule I) nO)
11 . Total Deductions
12. Net Value of rax Return
13. Charitablft/Govo,'nITl9ntal 8equ8Sh (Schedule J)
14. Net Value of Estate Subject to Ta,(
.00
~Q.Q..
ill )
112)
113)
114)
HOTE:
at Spousal
taxable at
taxl'ilbla at
rate
Lineal/Class A rat.
Collet.ral/Class 8 rata
539,462,07
.00
.00
x .00.
X .06.
X .15.__
118)
,00
.00
.UO
.00
115)
116)
117)
RECEIPT
IlUMBE R
DISCOUNT 1+)
INTEREST/PEN PAID I,)
AMOUNT PAID
NOTE: To insure proper
credit to your account,
submit th_ upper portion
of this form with your
tax payment,
539,462.07
00
539,462,07
.00
539,462,07
---- _~~:~~~~/~~'~:~~~.~E . :~~-j
PNT_E~~~:LA~~E~~~ :.~ -~_.~._~=--: ~~-=]
IF TOTAL DUE IS LESS TUAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DlIE IS REFLECTED AS A "CREDIT" ICR), VOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF TUIS FORM FOR INSTRUCTIONS.)
. IF PAID AFTER DATE INDICATED, SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST,
If',
'-1"
"
,0 'L
I:': ..
"
';:h
~!-: :,
':")c.)
RESERVATIONl Estatln of d.cedllntl dylng on or before OllClIllbllf 1~. 1982 ~. 11 any future interest In the a.tate I, ttan.f.rr.d
In pou.ulon or enjoy",.nt to C18u' B (colhteral) benef1clarlu of the decedent aft.r the GxpJratlon of any utat_ for
life or for ya.r., the COllllllonw881th hereby expressly r..arV8. the right to Ilpprolll8 Ilnd au... trensf.r lnher!tllnafl Tax..
at thll lawful Clan 8 (collateral J rl'ltll on any suoh future Inhreat, '
PURPOSE OF
NOTICE I
PAVHENT:
REFUND (CRll
OBJECTIONS:
ADHIN
JSTRATIVE
CORRECTIONS:
OISCOUNT:
PENAL TV:
INTF.RESTl
To fulfill the rllllUlr81l111nts of Sect.lon 2140 of thll Inheritance and E.tote TI.'lIC Act. Aot 21 of 1995.02 P.S.
Section 9140'.
Oetnch thll top portion of this NOtlC8 and subllllt with your payment to the Register of Wills printed on the reyerse Ilde.
--Make check or 1I0ney order payable tOl REGISTER OF HILLS, ADENT
A refund of a tax credJt, which was not requested on the Tnx Return, may be requested b~ co~pletlng an "^~pl1catlon
for Refund of Peflns~lYanlfl Inher1tance and Estate Tal(" (REV-BBl. Appllcntlons areayallable at the Office
of the Register of Wills, any of the 23 Reyenu. Oistrict Offices, or by cnlllng the special Z4-hour
nnlwerlng I.rylce nUMbers for forlll' orderlnYI In Per.nsylYMla 1-800-362-2050, outside Penntylvanla and
w1thJn looal Harrlllburg nrea (717) 787-6094, ronll (7171 77Z-Zi:!52 (Ho~ring Impaired Only),
Any party In InterYlt not satisfied wJth the appraisement, allowance or disallowance of deductions, or 81sessment
of tal< (IncludIng discount or Interut) 85 shown on this Notice must objetlt within 1I11dy (bO) days of receipt of
this Notice bYI
--written prot..t to the PA Oepflrtlllent of ReYBnu., Board of Appeflh, Oep\. 2810Z1, t!llrrJlburg, PA H126-10a, OR
--election to haYe the IIatter deter.ined at audit of the fl{)COunt of the p.rsonal reprlllentatlve, OR
.~oppeal to the Orphans' Court,
Factual errors discovored on this ass8ss~ent should be 8ddressed In writing tOI PA Dllpartment of R.venu.,
Bureau of IndJvldu8l Taxu, ATTN: Post AU8SslIIent RevlClw Unit, Dept. 280601, Harrisburg, PA 171::8.0601
Phon. (717) 781-6505. S.. page 5 of tho booklet "Instnlctlons for InherJtl'lnc. TlIl< Rsturn for a Ruldent
D.cedent" (REV'.1501) for lIn explanation of adlllinlstretl....hI correctablCl Clrrorl,
If any tal< due Is paid wIthin three (3) calendar lIlontfu aft.r the decedent's death, e flye peroont lfi/D dhcount of
the tax paid Js allowed.
The IS% tax 8.n4llty non-p8rtlclpatlon penalty II cOlllputed on thfl total of the tax end Interest anesud, tlnd no~
paid b.for. January 16, 1996, ~he first day after ~he end of the tax aMnesty periOd. This non-participation
penalty II appe.lable In the sallie ~anner and In the the san tllll. period liS you would appoal the tax and Intlrut
tha~ has been 8Il1UI.d 8S Indlca~ed on this notlc~,
Interest is charged beginning with flrst day of delinquency, or nine (9) ",onths lInd cne (1) oay frolll the date 01
doath, to the dati of paynnt. TalC.. which becue dellnqu.nt hofore January 1, 1982 bur Interelt at the rab 01
six (6%) percent per annu.Il calcuj,at.d ftt a dally rate of ,000164. All \lIlCU which beca.e d.llnqu.nt on and a1ter
January 1, 1982 will b.ar interes~ at a rl'lte whIch wJll Yar~ frolll calendar yoar to calondar Y~ftr with that ratll
announc.d by tho PA Department of RevClnue, The nppllcllble Intorest rates for 1982 throu~h 1997 arel
'!!!!: Interest Rah CrillY Inter9lt Factor :!!!.!!! Interut Rate !lalIY lnterut Factor
1982 20% .000548 1987 9% .000247
1983 161: .000438 1988-1991 11% ,000301
1984 11% .000301 1992 9% .000247
1985 13% .000356 l'93-199li 71: .000192
1986 10;: .00021li 1995-1997 9;: .OOO'?:li7
-Mlnterut h calculated .. followSl
INTEREST = SA LANCE OF TAX UNPAID X NUNBER OF DA~S DELINQUENT X DAIL~ INTEREST FACTOR
-.An... Notice 19Iued after the tax beea... dlllnquent will reflect an Interut clllcullltlCln to flft.en (Ud deys
beyond tho dati of the a....IIII.nt. If pay.ent 11 lIIade after tho lnterut cOIIIPutaUon d8tu shown on the
Notice, additional Int.r..t IIIUlt be calculated,