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HomeMy WebLinkAbout97-00056 No. _. 21-97-56 Eatate of Wilma H. Guthoehrlein _. Deceased DECREE 01<' PROBATE AND GRANT OF LETTERS AND NOW _~JANUI\RY 21 _____ t9!..7_._, In consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that Ihe Instrumenl(s) dated___.October 9, 1995 described therein be admitted 10 probate and flied of record as the lust will of Wilma H. Guthoehrlein and Letters _.t.e.a.~_ are hereby granted 10 Richard A. Guthoehrlei.n (' :/f)(I1{j e ..k.w~., .eCL.e~, A1r";~ ROllltcr or III. ~ FEES Probate, Lellers, Etc. "","" $ 60.00 Short Certlfleates(5) ........., $ 15.00 Renunciation """.."""" $ extra pages $ 15.00 JC:P TOTAL _ $.....2~ Flied"" .'!f.,f':l~,~~X. ,~1.!,~~n"""" ~Tlwl~1I IJ in Jij113) ATTORNEY ;;:;" I,D~,) ) g tJ A Jlktt~ 01 , ADDRESS LAJJ.. ;J 1-1//11/ tdl ( PHONE 7 ~/) '-93' 7! W~ O' . (,n ' ~ I U: [O~ -- ". ~;, ...... 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Guthoehrlein of Cumberland County, Pennllylvania, make this will, hereby revoking all my former wills and codioils. PAYMENT-OF nE~..cLAllSE FIRST: I dirflct the payment of my just debts and funeral expenses, the expenses of Iny last illness and the expenses of administering my eetate. I further direct that my body is to be cremated (no viewing) and my ashes disposed of in my executor's sole discretion. EXECUTOR Atm.. SUCCE6.SQR SECOND: I appoint my son Richard A. Guthoehrlein executor of this will. If Richard A. Guthoehrlein is unable or unwilling to aat or continue as executor, for any reason whatsoever before or after my death, I appoint my daughter Gretchen Gearhart as successor executrix. DIS'l'RIBUTIOlL..QY..!'lilllli)!lAL.-1lliD REAJd.~.RQl'.ERXY THIRD: I bequeath all tangible and intangible personal and real property to my son Richard A. Guthoehrlein and my daughter Gretchen Gearhart, in equal shares, to be divided among them as they shall agree. In the event either of my ohildren predecease me or fail to survive me, then I 1 #-.../1 ~ initials hereby give, devise and bequeath eaid deceased heir's share to my surviving child. I direct that the expense of packing, shipping, insuring and d~livering any Buch property to a beneficiary entitled thereto shall be paid by the executor as an administrative expense of my estate. In addition, to the extent practical in the executor's Bole discretion, I bequeath any poli()y of insurance on such propet"ty to the beneficiary to whom such property is bequeathed. RESlilUAFY C:w\USE. FOURTH: I give, devise and bequeath all the residue of my estate, real and personal, to R~ son Richard A. Guthoehrlein and my daughter GJ:'etchen Gearhart, in equal shares. If my named beneficiaries do not survive me, such property shall be distributed to the person or persons who would be entitled thereto if I had died intestate and unmarried, seized, and possessed thereof, and domiciled in the Co~nonwealth of Pennsylvania. !'OWERS CLAUSE. FIFTH: No fiduciary under this will shall be r.equired to give bond or other security for the faithful performance of the fiduciary's duties. Any such fiduciary shall have the following powers, in addi.tion to those given by law: 2 rJfj/ S initials PROV IS~QlL.F.OlL'rAXE.S. SIXTH; All estate taxes/ inheritance taxos, transfer taxes and other taxes of similar nature payable by reason of my death to any government or subdivision thereof upon with respect to any property subject to any tax, and any penalties thereon, shall be paid by the executor out of the prinoipal of that portion of my estate disposed of by any ARTICLE of this will, and all interest with respect to any suoh taxes shall be paid by the exeoutor out of the inoome or prinoipal or partly out of the inoome and partly out of the principal of suoh portion of my estate, in the absolute discretion of the executor, without reimbursement from apportionment among the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest; provided, however, that the executor shall not pay any such taxes, penalties or interest attributable to any property included in my estate solely bscause of a power of appointment thereover which I possess but have not exercised or any transfer subject to generation-skipping transfer tax. INTERCHANGEABILITY OF LANGUAGE AND HEADINGS SEVENTH; Any term used in the singular or pluI'al, or in the masouline, feminine or neuter form, shall be singular or plural, or masculine, feminine or neuter as a proper readi.ng of this will may require. The headings used in the various paragraphs of this will are included for oonvenienco only and shall have no legal significance. 4 ~ initials CERTIFICATION OF NOT)CE UN.pER RULE 5.6 ( a) Name of Decedent I Wilma H. Guthoehrlein Date of Deathl~nuary 2, 1997 will No. 1997.,00056 Admin. No. 2197-0056 To the Registerl I certify that notice of beneficial interQ~t required by Rule 5.6(a) of the Orphans' Court Rules was served ~n or mailed to the following beneficiaries of the above-captioned estate on March 27, 1997 Na!!!! Address Richard A~ Guthqehr1ein, 341 Willow Av~nY~. Camp Hill, PI'. 17011, Gretchen Gearhart. 360 Lakeshore Drive. Ber.keley Lake. GA 30136. Notice has now been given to all persons .ntitled thereto under Rule 5.6(a) except None Datel ,.-7 V // -t U4_~;/r /1/ Signature - p ) \..J '." 1,) ljl ClJCJ: 0: 0 'L"' <tor \"! ~) (1: ~ re. ~ ..., (Y; ,~t; ,.... I" n fi; ga Name Thomas M. Devlin - ~}~ Address 1802 Market Street Camp Hill, PI'. 17011 TelephoneJ 7lV 730-9878 x Personal Representative Counsel for personal representative Capacity I I .;. I I ~. -../ .,}.) ( {' GNHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWlAllH O"INNIYiVANIA (TO BE FILED IN DUPLICATE 2 1 9 7 -() () S (, H:I:.~:fj:&W~':::, WITH REGISTER OF WILLS) COUNTY CODE 1997 YWO(JUSf, NUMIIl' IDh..,"HA.Ml1l-'iT,'I.",A.NOMi6titfiNITlMI..' '-'. ". '..-' --.' .... J"'".I.'~COM'lnlA.OOlln~ --, .'- _.",:;:,;..;....0....:..:.-...... Guthoehrlein, Wilma H. . . 341 Willow Avenuo '~;A~'~C~'~~ N~~';'6 .----..'l~'; ~~'~i;'~ ~;J:~;~.';.~i(~~,'. c,~~ mp c~; ~~ ~ 1 :~ d ] 70 11 "~i'~"""U""'NO 1IOUII'I N':::."'" 'N' ."::~"~]'OClA"::~~"..=-_.._ A.OUH' '1CIlVID 1IIIIHIIOUC1l0HII C2. \. OrigInal R.turn 0 2, SupplelTlflnlOI k.luln [1 3. R.maind.r R"urn (fOl dOltl of death prior to 1"}.1 'I.Ui 05. f.dffOI Eliot. Tax Rtlvfn Ruqviff'd .1 'I ~(IO (~.. (7 94) ... ... 1j~tl !l!"~ u~.. ,... t:lffi .... "'z 81t o 40, fulur. Inl"." Compromilt (fo, dolt. of d.olh oft., 12,12,821 Dl6, D.ud.nt DI.d hua!. 0 7, DlCodent Malntoinllcl a ll....ing Trull ("lIoch copy of Willi 1"lIoch copy of 1'"111 ALCICOR.l\'s.P;P~~.I-lC;., AND CO:~~IQENTIIlL~'t AX;INFoRM'ATIQ~~~.:IlJRj~mlJ,O:.&\?:;:',I'~ N~Mt ~1<<>MPlnE MAIl!NO ADDR,n Tnomas M. Devlin, Esquire 1802 Market Street 1I,"HOH HUM" Camp Hill, PA 170] I 717 I 730-9878 ~):-: .- ..., 'L I. R.al Ellal. ISch.dul. "I (I ) 0 . 00 2, SIOC" and Bondi (Sch.dul. 81 1 2 ) 0 . 00 3, Clol.ly H.ld SlockIPo,'n."hlp Inl".,1 (Sch.dul. C) ( 3 I 0 . 00 4, MOIIsog.' and Nol.. R.c.lvnbl. (Sch.dul. 01 ( 4 I _ 0 . 00 5, COlh, Bank D,poIIII & Mil"lI.n.oul P.nonol P,op'r1y I 5 I _..2.. 570 . 42 ISch.dul. EI 6. Jolnlly Own.d P'.p."y (Sch.dul. F) I 6 I 7, 971 . 99 7, T,onlf." (Sch.dul. GI15ch.dul. q (71 JJl 1 d 9 01 e, 10101 Groll Amllllolallinll 1,71 9, Funerol Expenlt., Admlnlllralive COlh, Mhctllan'Oul EKp..." (Sch.dul. HI 10, D.bu, MO"goS. Liablllti." lI.nl (Sch.dul. II 11. 10101 O.ductlon. ('.101 Lin.. 9 & 10) 12, N.I Vol.. of Ellal. (lln. 8 ..Inullln. III l~, Charitable and Governmenlal 6tquIIU ISchedule J) 14, Nel Value Sub ,clio Tox (lint 12 mlnulline 13) IS, SpaUlal T,on,'." (for dOl.' of d.alh all.r 6,30,9,1 S.. Inllrucllon, for Appllcobl. P.rc.ntag. on R.ver" Sid., (Includ. volu.. Iram Sch.dul. K 01 Sch.dul. M,) 16, Am~unl of line ,. taxable 01 6% rot, (Includt valu'l from Sch.dule K or Sch.dule M,l \ 7, Amounl of lint 14 IOKClblG at 1.~% rOle Ilncludt valulI from Schedule K or Schedule M,l 18, Pdnclpalla, due ("dd 10' I,om Lln.. IS, 16 ond 17,1 19, Credlll Spoulol Poverly Credil Prior Poymenh '* !a: ... fij u ... .. [] A, llmll.d Ellal. ~ S ~ z S2 ~ ~ II! .. u _ 8, TOlal Number of Safe Oepo\11 BO_II\ . :~ 'If'l \ n r,) (8 ) 27 ,691. 42 (91 5,530.52 0.00 (101 (11)_?,530.52 (I') ~16~_.90 113) 0.00 22,160.90 (\0) (IS) (16122,160.90 )('-- ---~_.._- . ,06. 1,329.65 (17) . ,IS . 1,329.65 Di1Counl Inttrell (18) (19) 0.00 --1f.00 120) :! ... +---+ 20. II Lln. 191. gr.al.r Ihon lln. 18, .nl., Ih. dill."". on lIn. 20, Thill. Ih. OVERPAYMENT. S O~iII)L'.I.'I'lt.'II'.~'I'III\I-1.IIlII.'.l'InT:Tlr:'i.'fl.JlI..l..I'H!l......,I!HIlI - (211 (21"1 (21R) 1,329.65 0.00 1,329.65 21. If line 18 II greol.r than line 19, enler Ihe dillerenee on line 21. Thlll'lh, TAX DUE, A. Enler Ihe Inl.r..t on Ih, balance due on Une 21 A. 8, Enl.' Ih.'olol of Lint 21 and 21" on lIo. 218. Ihil i1lh. B"L"NCE DUE, Make Check Payable tal Regilt" of Willa, Ag'nt ."., ..iUURE .TOrANSWER');n'QUESTlONS~PN'REVER5E'~IP'f~'N~~t(!M~TH';/,:.o(.;-( , ' ".' Under p.nolllel 01 perlury. I declar. thaI I nove examined Ihil return, Including occompony'lng IChedvlel and .Iat.menll, C1nd 10 the bell of '''y knowledge and bel, .1 i, Irue, correct Gild (omplelt, I dlldor. lhal all real 111011 hOI bun reporled al Irue market value. D.claralion of prepar.r olh.1' In on th, plHlonal reprellnloti.", ~ale..d all olllnformotlon of which . t.l no~nowl.dge. _~_~ -- ---... "aNt'"" "'IO~ ," ,'"" I a lUOH J:.. 1<<:,:'0'"'" 7 ' . / ' ..., 0"',. / /- /1:.' /. -z..... < Y//,1.(/!r",L~L:::'l/l ~// ~' ,7('I( ,) I'(.,L!LL ~'a" . 10""A "A~"'''. ~ AOD/'" I ~ 51' C' '/ (<<It I / 0", ~t22 / /.;: I, /1/'1 n Ivt... ,~, I At' /'. "-7,,,/ L '/ (. /(.~Uvy 'f. ~^--~ ,-..~ t-:',."J:t J(_~........./l, 00(..... , [1..::',' /1.1 ,/"'1, "7 - {, - , - ----I' ,.... 4"--....'.-..v. ._.-1"-<"',....-.., LAST WILL AND TESTAMENT I, Wilma H. Guthoehrlein of Cumberland County, Pennsylvania, make this will, hereby revoking all my former wills and oodioils. EAYl>IENT OF DEBTS CLAUSE FIRST: I direct the payment of my just debts and funeral expenses, the expenses of my last illness and the expenses of administering my estate. I further direct that my body is to be oremated (no viewing) and my ashes disposed of in my executor's sole discretion. EXECUTOR AND SllCCESSOR SECOND: I appoint my son Richard A. Guthoehrlein exeoutor of this will. If Richard A. Guthoehrlein is unable or unwilling to aot or continue as exeoutor, for any reaeon whatsoever before or after my death, I appoint my daughter Gretohen Gearhart as successor executrix. DISTRIBUq'ION OF PERSONAL AND REAl, PROPERTY THIRD: 1 bequeath all tangible and intangi.ble personal and real property to my son Richard A. Guthoehrlein and my daughter Gretchen Gearhart, in equal shares, to be divided among them as they shall agree. In the event either of my children predeoease me or fail to survive me, then I 1 1J. fI fJ initials hereby give, devise and bequeath said deoeased heir's share to my surviving child. I direct that the expense of paoking, shipping, insuring and delivering any such property to a beneficiary entitled thereto shall be paid by the executor as an administrative expense of my estate. In addition, to the extent practical in the exeoutor's sole discretion, I bequeath any polioy of insurance on such property to the beneficiary to whom such property is bequeathed. Bllf!IDUARY cr,AlISE FOURTH: I give, dSllise and bequsath all the residue of my estate, real and personal, to my son Richard A. Guthoehrlein and my daughter Gretohen Gearhart, in equal shares. If my named beneficiaries do not survive me, such property shall be distributed to the person or personw who would be entitled thereto if I had died intestate and unmarried, seized, and possessed thereof, and domiciled in the Commonwealth of Pennsylvania. POWERS CLAUSE FIFTH: No fiduoiary under this will shall be required to give bond or other security for the faithful performanoe of the fiduoiary's duties. Any such fiduciary shall have the following powers, in addition to those given by law I 2 r,,1Lf.L- initials EROYlS.Iml E'OR 'rAXEa SIXTHI All 6state taxes, inheritance taxes, tremsfet taxes and other taxes of similar nature payable by reason of my death to any government or subdivision thereof upon with rfll!lpeat to any property subject to any tax, and any penalties thereon, shall be paid by the executor out. of the principal of that portion of my estate disposod of by any ARTICLE of t.his will, and all interest with respect to any such taxes shall. be paid by the executor out of the income or prinoipal or part.ly out of the inoome and partly out of the principal of such portion of my estato, in the absolute discretion of the executor, without reimbursement from appoI,tionment among the beneficiaries, recipi.ents or owners of such property for any such taxes, penalties or interest; provided, however, that the executor shall not pay any such taxe~, penalties or interest attributable to any property included in my estate solely because of a power of appointment thereover which I possess but have not exercised or any transfer subject to generati.on-skipping transfer tax. INTERCtl1\fjGEABII.ITY m' LANGUAGf:i: AND HEADINGS SEVEN'rH I Any term used in the singular or plural, or in the masculine, feminine or neuter form, shall be singular or plural, or masculine, feminine or neuter as Ii proper reading of this will may require. The headings used in the various paragraphs of this will. are included for convenience only and shall have no legal significance. 4 ~ initials /"' I "J' <,. ,. (" ) ~ { .. " ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT QF REVENUE BUREAU OF INDIVIDUAL TAKES (HIIIl'Il"NCI TAil IIIVIUOH Dllll. ~ftt).OI tlAtfR I SlUff 0 , IIA Hli'B0601 NOTICE OF INHERITANCE TAK APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAK DATE ESTATE OF DATE OF DEATH FILE NUMUR COUNTY ACN THOMAS M DEVLIN ESQ 1802 MARKET Sf CAMP HILL PA 17011 08-25-97 GUTHOEHRLEIN 01-02-97 21 97-0056 CUMBERLAND 101 c *' '"XIHI fll" CII-"1 WILMA H F~"~'~~~~~:~:~~=~l MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMRERLAND CO COURT HOUSE CARLISLE, PA 17015 CU1' ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS .... REV: iS40j - EX -A F ii - f 03'":97 yo NDY i cE" -cir i"NHEii if ANtE - 'f Ii x- ;iPPR Ai sEi-fENT -,- -j( ri: oWAiicE - ,(ili - 0- - - - - - -" - - - 0 - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GUTHOEHRlEIN WILMA H FILE NO. 21 97-0056 ACN 101 DATE 08-25"97 TAX RETURN WAS, I X) ACCEPTED AS FilED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..l est.t. (Schedule A~ 2. Stock! end Bonds (Schedule OJ 3. Cloul)' H.ld stock/Partnership Int.refit (Schedule C) 4. Hartg.ges/Nota. Haceiy.bIe (Schedule D) 5. C..h/8ank D8POJlts/Hisc. P"rson.l Property (Schedule El 6. Jointly Owned Property (S~hedul. Fl 7, Trmns1er. (Schedule G I 8. 'Tobl As.eh APPROVED DEDUCTIONS AND EXEMPTIONS: " Funeral Expenus/Adlll. Costs/Misc. Expenses (Schedule HI (9) 10. D8bts/Mortgage liabilities/Lhnl (Schadula 1.) (10) 11. Tob1 Deductions 12, Net Velue of Tax Raturn 15, Charitable/Governmental Bequesh (Schedula J) 14. Net Valua of Estate Subjeot to Tax If an assessment was issued previoLlsly, lines refle~t figures that include the total of abh ASSESSMENT OF TAX: 15. Amount of Line 14 ot Spousal 16. "mount 01 Una 14 taxable at 17. AlIlount of line 14 taxable .t 18. Princlp.l Tax Due NOTE: r...t. Lin..l/CI... Areta Coll.taral/CII" 8 rat. TAX CREDITS: -~---,- PAVHENT DATE 05-15:'97 RECEIPT NUMBE R -AA211309 DISCOUNT 1+) INTEREST/PEN PAID I-I - --~ .00 11) (2) (3) 14) 15) (6) 17) I CIIANGED .00 ,00 ,00 ,00 9,570,42 7 . 'U.L..i'!.. 10.149,01 (8) NOTE I To insure proper cradit to your account, .ubMit the uppar' portion of thil forlll wHh your tax pay",."t. 27,691,42 5,530.52 Jl.D.. Ill) __..5..;30 ~;> U2) 22,160,90 U!) ,00 U4) 22,160,90 14, 15 and/or 16, 17 and 18 will returns aSRessed to date. 115) 116 ) un .00 X ,00. 22,160,90 X ,06. .00 x, 15. IU} AMOUNT PAID 1 :329 ,n- TOTAL T~X CREDIT ...._.__._--~-.__..._._-~~- BALANCE OF TAX DUE ---, -_._-~-_._------ INTEREST AND PEN. _...._----~--_._-_...- TOTAL DUE . IF PAID AFTER bATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAl INTEREST, ,00 1,529,65 ,00 1.329,65 ___ '1, 52J~{F-l ______._~~_Oo~~.._j ,00 _...._---~-~---- IF TOTAL DUE IS lESS THAN $I, NO PAVMENT IS REQUIRED, IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI, VOU MAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,) 00 ~'.iF f'.-\ Ui :! f) RESERIJATIrNi htU.ti af dio'.ntl d~lng on Dr bafor. Ol()..b.r 12, 1982 ~-1f any fl,lttlr. Int.r..'t I" the '.ltIlU. 11 t'.Ii.flrred in PO....I~bn Or .nJay.."t to CIa.. B (col1et,ral) b.n.fl~larl.1 of thl deoedent .,tlr the expiration of any ..tat. for 1U_ or for ,Yler., thCl COlllllonw..1th h,,,obv IXpr'IIUy r'..rv.. the rlgt,t to appr.Ju m\d .11... trMlf4lit Inh,rU."!:,, rax.. It tt',. hwful Chu B (collat."1I1~ rat. on any SUtlh futur. Jnhrut. PURPOSE OF NOTICE I to fulfill the r.qulre..ntl of S.ctlon 2140 of the Inheritance and f.tht, T!!IM Act, Act 11 of 1995. C72 P,S. hctlon 9140), PAVI't€NTt D,hlch thl top portion o.f thh Natlca Md SUbMit '4ith your PflYIIltmt to thl Ra"ht.r of WHh prInted on thl ".var.. II1d.. ~-"ak. chlok Or "antly ordQ,. PllYllblu h~l REGISTER OF HILLS} AGENT ME:J:'I'ND (CRJ/ .. rllfund of II hlllc credit, whiCh wu not rllquuhd on thll hll< Rllturn, My b, rQquuted by COIllPlllUnSll an "~pp1JcIUon for Refund of PllnnSy!vllInllll InhClrltanco and Estflte hl)c" (REV-UB), Appl1caUon. arll av&llabh at 'l:hll OffiCII (If thil Rllllht.r of W1Jh, any of thll ?3 Rllvenue lIlatdct OffJcu, or by caUln", HI. IIp.clial Z4-hour an.wertn, l.ryJell nulltb."s for fonls ordering; In PClnnllylV8nJa 1~600.562-2050, ouhlde flllnnlylvltnltt and wlthJn loealltl.'lrrhburv llr8tl (717) 787-8094, TDUl! (17) 7i'l-ZZ!:iZ (HeQrJn(J IlllpllIlred Only), OBJECTIONS; Any pftrty In lnterllllt not s~tJsfJ.d with thu apprllJsClMent, allowance or dlsellowsnc. of daductlonE, or ala...Mllnt of hI( (including dhC:iJUl"lt or Jnttlrutl IlIt shown on this NoUee must objllct Io'lthln uhty (60) dMYIl of r.oliipt of thh Noticll by! ADHIN ISTRAH\if CORRECTIONS; --wrJtt.n protllJ~ to the PA Oe"llIrtlllllnt of Rllv.n~e, 80ard (If ApPlllah, Oept, Zo!!IDZ1, .tarrhburll, PA 1'1128-1021, OR ...llIIctinn to hl'l"'1l the lIlethr dllterllllnlld ftt lIudJt of the fl(;Count of the p.r'onl&l r,pre..ntlltlva, ON --appenl to thoOrphlln.' Court, I"M~tu&l orrors ahcov,red on thh USitllSlIIllnt should bA addruslld 11'1 wrlt!ng tOl PI. DeplH'hlllnt of Rev."Ye, lIureau of IndJvldufll Tl':Il(el, ATTN; p().t hUlliIllInt Revlllw Unit, O"pt, 280601, tlarr'lIblirg, PA 171Za-OfoOl Phone (71'1) 7a7~t,SOS, s.. page 5 of the booklet "Instruetlonfl fnr InhllrltflncllI TIll( R.turn for ft RlIIidllnt O.ndent" (REV'150l> for an 'l)cpl~nIlItlon of adllllnhtrlltJvllh correotable IInors. OlSf.OUNT I If rtny tll'l( dUll 1111 paid within thru (3) cllhndl\r 1Il0nths ~ft.r the decedent's dllath, a fJvII lJercent (Ij%) dhc:ount of the till( ~aid I. allowed, PENALTVl Thl 15% ta~ lllmuty non-participatIon penlllty 11 cOlllpuhd on the tl'hl (Jf thll hI( and Jnterut !IIullad, IInd not paid b~!forll Jlnuttry 1ft, 1996, tnll first day f1fter thll and of the tfl~ 1I.nut:i period, This non+psrtJc1plIUon pllnalty III app..'\lIbl. In the sa.. IIlInner IInd In the th,. lID.e till'e p.rlod as YOU would Ilpptllll the tOK ftna Int.r..t thllt ha. bll.n fl......d all Jndlcatlld on thl. notice, INTERESTl Int.rut Is cllar,'d bllglml!rlg with first day of d.llnqullncy, or nine (9) 1II0nth. ftnd one (1) day frolll th8 d'h of a..th, to tht date (If paYlIIllnt. Trtli.. which beceI.t delinquent bRfor. JHnlJary I, 1962 bur Inhlrut: .t the rate of ..he (6%) Ptlrcant per annUM tftl11ule.ted at It dally rate of ,00016'., All tllKU which batlllllle de1Jnquent on 8n'll aft.,. Jflnuarv 1, 19az will baar Interut Itt a rtlh which will Vllrll frolll clllilndftr Yllar to calendnr :i..r with that ",U. annou~.d by thl PA D.P,rt..nt of Revenue, Tht Dpplicabl~ Inter.st rate. for 198Z through 19'7 are; ~.!: Inhrut Rllt,! Dally Int\".rnt Fltctor Y!!! Inter."t Rute D"llv Interut Factor 198, 20% ,000;48 19o!!7 9% ,000Z47 1983 16% ,0DQuo!! 1988'1991 11% ,000~01 1984 11% ,000301 1992 9% ,0001.47 1985 13% ,OOQ3S6 1993nl994 7% ,000192 1986 10% ,00OlN 1995-l991 9% ,OOOIA7 --Int.rut I. ulcuAaha .. follo....z INTEREST . BALANCE Dr TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR uAn:i HOtJCle luued after the tIIN beeolfllli> dtlllrlquant wIll r,'leot ftn 1nter..t calcUlat1cm to fHt..n (15) dayt beYOnd the date of the us.....nt. H paYMent is .ad. llftClr the Interut COIIput.Uon dftt. .hown on th. Notice, addltlona) lnt.rut IIIU.t be ci'llcuhhd,