HomeMy WebLinkAbout97-00111
~
'f
.:1\
'^
li
~..~
w
~
.....,.. ~
- l-
e:!) 6
i
,C'"'
0" '0
l:r
-
I
-
f'6 ~
! ~
1 ~
.. a <.,\
0 1ft i ~
.
~
&rlllf of CA'rll^RTN~: 1 IHRBI NGY.R
11130 known lIS _______
PETITION FOR PROBATE and GRANT Of' LETTERS
No. __~9q7-'O"1
To:
Reaister af Wills for the
~ /)<<rami. County of .CIIMIUWI.AND In the
Sodlll SfflIrlty No. -1.5.2.- 2 4 - 8 4 25 Commonweallh of Penruy!yanla
The petilion of the undersigned respectfully represents thai:
Your petilioner(s), wholillare 18 yws of age or older an the executClDL.,__
in the hUI will of the above decedent. daled AIII/UB t 6 ---
..bcoDllC"~
(0.,,''-' r)\r,-:: 1"1(, U \\-- IIi ( I 1\:' j)
--~-
nllmed
,19.!l1-
lfZ<;i;/''H
(Slllt relennl arcnnut.anCe'S, C.I. rmunr.latlon. duth of executor, ete.)
Decedenl wa~ domiciled al death in Cumberland County, Pennsylvania, with
I> er last family or princip~ residenpe,a\-1.00 Mi;. ailen .Q.tiY..ll~t2~4W. -
Mp."h,mdsburq- PA 11D.5.:i l,..l rll(':!: (Ill",:!... I}" \):;)--
lUst. sr.reet. numbtr, Twp. or Boro,l
Decedent.lhen 93 years of age. died Janua_ry 24 __, 19..2..~_,
at Messiah Villaqe .
Except as follows, decedent did not marry, was nOI divorced and did nm have a child born or adopted
after execution of the will offered for probate; was not the victim of a ~l1ling and WLl never adjudicated
incompetent:
Decedent at death owned property with e~timated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled In Pa.) Personal property in County
Value of real ell ate in PennsylYania
situated as foilows:
$ 90.000
$
$
S
Nonp.
WHEREFORE. petltioner(s) respectfully requestl4f the probate of 'he last .....Ill Dt\C~
presented herewith and the gr~nt of leners
(lestamenllryj administration c.I.a.; administration d.b,n,c,t.a.)
theron.
..
1_ ...t/l(J~"2h) I/J) (.1~!<;i'~';;)'-
'~J rl
~.~o---4 J ~,,~;. ') --- '
.~5 I'~--__
j
III
Charles H. Dissinger
16531~'on Coach Way
Ft. Mver. FL 33908
Harry Boas D~ss~nger
370 St. John's Drive
Camp Hill. pa 17011
- -
OA TH OF PERSONAL REPRESENT A T1VE
COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF CUMBERLAND ,
The petitloner(s) above.named SWeaI(S) or affirm(s) thaI the statem'enlS in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that a.s personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law,
'.1" J / / / (,." ,\
Sworn 10 ~r affi,lrmed and su bSCribed.~ 1(' C '., .1,' I c,, ';',/'~',C I"J ,,<~ 'Y> lP.
before me thiS _ 101'11-__ dal'of' / ~
J 97 / ", ~ ,
a uar. I~ 9 " ,,' ~t : / ~
, , ' " :'rY;r" .~,/;7..;;...., A;t::;::':;"," ".' -~
r~ NY C.' LEWIS R~ lif ~ ---L-/ ~
'51-2
"p.:,J;
~S ;:
'I"
~ i~l 1.1
\0,
1,1')
N
Q..,
'0 .~~
('I'""
'1'
j~
~'
~
p;
"
t.1-
-'
~" a~
,;.~
ad
Cl I
~
I-! clI~E
lJl
lJl yi j i
I-!
-r I:l ! II
')
~ i
\ t I
. iil
. .. r..
0
~
~ I I
III
'I
, ,
"
...
"
~: 1 qive and bequeath the followinq
personal property to the followinq persons:
(a) My mink stole. my short string of pearls and
pearl earrings, and my diamond watch to IRENE DISSINGER. if
she surv!ves me:
(b) my mink coat and hat, my diamond ring and
necklace of jade and pearls to HELEN DISSINGER. if she
survives me: and
(0) my diamond heart to my granddaughter. PATTI
DISSINGER, if she survives me.
ITEM VI: I give and bequeath my Lenox China
service for twelve (12) and serving pieces. my Copenhaqen
Plates and my Hummel figurines to my husband, H. BOAS
DISSINGER. for his use and enjoyment during his lifetime. Upon
my husband I s death. or upon my death if he predeceases me, I
give and bequeath my Lenox China service for twelve (12) and
serving pieces and my Copenhagen Plates to IRENE DISSINGER: and
I give and bequeath my Hummel figurines to HELEN DISSINGER and
IRENE DISSINGER to be divided among them as they shall agree.
ITEM VII: If I predecease my husband, H.
BOAS DISSINGER. I give and bequeath to him absolutely and in
fee simple all of my household furnitur.e and furniShings,
books. pictures, jewelry, silverware, automobiles, wearing
apparel and all other articles of household or personal use or
adornment and all pOlicies of insurance thereon not otherwise
specifically bequeathed in ITEMS V and VI of this will. If I
do not predecease my said husband, I make said hequest to my
children living at the time of my death. to be divided among
them as they shall agree.
Page 2
~
IT~M VIII: I qive. devise and bequeath all
the rest, residue and remain~er of my estate, not disposed of
1n the precedinq portions of this Will, to my hueband, H. BOAS
DISSINGER. if he survives me. If he does not survive me, I
make said bequest and devise to my children, in equal shares.
If any of said children are not livinq at my death, the share
of said deceased child shall be paid to the then livinq issue
of said deceased child, per stirpes.
ITEM-1!,: No interest of any beneficiary
under this Will or any COdicil hereto shall be subject to
anticipation or voluntary or involuntary alienation, and the
personal receipt of such beneficiary shall be the sufficient
and only discharqe of Executor unless otherwise provided herein.
ITEM X: In the settlement of my estate,
the Executor shall possess, among others. the following powers:
(a) To retain any investments 1 may have at my
death, including specifically those consisting of
stock of any bank even if 1 have named such bank as
the Executor herein. as long as the Executor may deem
it advisable to my estate so to do.
(b) To vary investments, when deemed desirable
by the Executor, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other property, real or personal, as the Executor
shall deem wise, without being restricted to so-called
"legal investments", and without being limited by any
st~tute or rule of law reqarding investments by
fiduoiaries.
Page 3
~
(c) In order to effect a division of the princi-
pal of my estate or for any other purpose. including
any final distribution. the Executor is authorized to
make said divisions or distributions of the personalty
and realty partly or wholly in kind. In the event a
division or distribution is made in kind. such divi-
sion or distribution shall be made at the fair market
value of the property at the date of division or dis-
tribution. Should it appear desirable to partition
any rp.al estate. the Executor is authorized to make.
join in and consummate partitions of lands. volun-
tarily or involuntarily. including giving of mutual
deeds. recognizances or other Obligations. with as
wide powers as an individual owner in fee simple.
(d) To sell either at public or private sale and
upon such terms and conditions as the Executor may
deem advantageous to the estate. any or all real or
personal estate or interest therein owned by the
estate severally or in conjunction with other persons
or acquired after my death by the Executor. and to
consummate said sale or sales by sufficient deeds or
other instruments to the purchaser or purchasers. con-
veying a fee simple title. free and clear of all trust
and without obligation or liability of the purchaser
or purchasers to seG to the application of the pur-
chase money or to make inquiry into the validity of
said sale or sales: also. to make. execute. acknowl-
edge and deliver any and all deeds. assignments.
options or other writings which may be necessary or
desirable in carrying cot any of the powers conferred
upon the Executor in this paragraph or elsewhere in my
Will.
Polqe "
C.:I:'.D..-.
"
.'
ITEM XII:
If at any time any minor child
shall be entitled to receive any assets hereunder, HAMILTON
BANK shall act as Guardian of tne Bssets Payable to such
child. Such Guardian may receive and administer all aSdete
authorized by law. and shall have full authority to use such
funds in any manner it shall deem advisable for the best
interests of suoh child. Said Guardian shall have all the
rights and privileges as to the Guardianship(s) and its asssts
as are herein granted to the Trustee and Executor as to the
Trusts and my estate and the assets therein.
ITEM UII:
I hereby nominate, constitute and
appoint my husband. H. BOAS DISSINGER, to be the Executor,
herein referred to as "Executor". In the event of his death or
disability. or his inability or refusal to serve. I nominate.
constitute and appoint my sons, ~~RRY BOAS DISSINGER and
CHARLES H. DISSINGER, to be the Executore. In the event of the
death or disability, or the inability or refusal of both of
them to serve. I nominate. constitute and appoint HAMILTON BANK
to serve as the Executor. The Executors are specifically
relieved from the duty or obligation of filing any bond or
other securi ty.
IN WITNESS WHEREOF. I have set my hand and seal to
this. my Last Will and Testament. consisting of this and the
preceding five (5) pages. at the end of each page of which I
have also set my initials for
identification this' day
greater security and better
of Iv, v ,-, ,1987.
~~r&.' .
CATHARINE T. OIS~
(SEAL.)
We. the undersigned. hereby certify that the foregoing
Will was signed. sealed. published and declared by the above-
named Testatrix as and for her Last Will and Testament, in the
: ,., )
I\~': . ) I - (:> ..___r"
INHERITANCE TAX RETUR~~~~g:,~~~~fFDf~~MmR 12/31/81
RESIDENT DECEDENT POVERTY CREDIT IS,~~~
COM~~~::'~~Le'~T06::~v~s~b~AN" (TO BE FIL.ED IN DUPLICATE FILE NUMBER
HARRIS~~~~.';~~~~"'",01 ~ITH ~EG_~STER O~_ WI~~~S) cou~i:t ~ODE ;i1R7
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INlfIAL) DECEDENT'S COMPLETE AODRESS
Dissin er, Catharine B, 100 Mt. Allen Drive
SOCIAL SECURITY NUMBER DATE OF DEATH I)ATE OF BlnTH Mechanicsburg, PA 17055
DECEDENT 159-24-B425 01/24/97 08/18/1903 CQun c.."umberland count.y
" A LI A I VIV'Na s au ,",AM1' (LA", SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INS'rRUCTIONS)
FIRST ANI) MIDOLE INITIAL) . .
,Af.V-16QO F.)(.l7-9~)
CHECK
APPRO-
PRI...TE
BLOCKS
CORRES-
PONDENT
REC...PIT-
ULATION
TAX
COMPUT....
TION
1, Orlgln.1 Return
00111
NUMBER
Supplemenlal Return
3, Renllllnder Return
!'or datil 0' d.&ll',prlorlo 12-13-0\21
;{2l: 5, Feder.1 EOIete TII)( RelUrn Requl,ed
o 4. Umltod ESlate 0 4a. Future Interest Compromise
(lor dates 01 de"h afte, 12-12-82)
18 8, Decedent Died Testete 0 7, D"cedent Maintained a Uvlng Truot
(Mach copy 01 Will) (Mach copy 01 Truot)
~ COAAESPClHDI!NCE!. AND C~FIDI!rfl'1AL TAlOllFOAMATI
NAME
Hc:w=ll C. Mette
TELEPHONE NUMBER
717-232-5000
1, Real Eota'a (Schedula A)
2, Slocko and Bonds (Sohedule BI
3, Closelv Held Stock/Psnnershlp Inte,est (Sch, C)
4. Mortgages and Note, Recelv.ble (Schedule 0)
5, Cash, Bank Deposits & Miscellaneous Personal
Property (Schedule E)
6, Jolntlv Owned Property (Schedule F)
7, nansle's (Schedule Cl) (Schedule L)
8, Tolsl Cl,oss Assets (totel Unes 1-7)
9, Funeral Expensesl AdmInistrative CoslS,
Miscellaneous E'pen...s (Schedule H)
10, Debts, Mongage Uebilltles. Lie., (Schedule I)
11, Totel Deductions (totel Unes 6 & 10)
12, NetVslue 01 Eslate (Une a minus Llne11)
13, Ch.l1teble and Clovernmentsl aequesl' (Schedule J)
14,
1ti. 5Pou'.lTrll'\llflrl(for date. 01 duttl alter 6-30-94). Sill
Instrutlio"Ifot Applicable Perelnlall.on Pll,ga 2,(lncludl
valuu from Schedul. Kat Schedule M,l
16. Amount of Una 14lsxable at 6% rate
(Include values I,om Sohedule K or Schedule M,)
17, Amount of Line 14laxable 8115% rate
(Include values from Schedule K or Schedule M.l
16, Principal tll)( due (Add Ie' Irom Lines 15, 10 ,nd 17,)
19. Credits SpOlllJal Poverty Credl! Prior Paymollt9
+
t~!I4PADOl
_ 8, Tolel Number 01 Sale DepOSit Boxo,
(1)_.
(2 )
(3 )
(4 )
(5 )
$HOUUI 8e; DI"E!.cm;:D'TO~'!'I,l: "<,,,,' . "'i' ";
COMPLETE MAILING! ADDRESS
P,O. Box 5950
3401 N, Front. Street.
Harrisbur , PA 17~lO-0950
lJone
89,438.00
None
None
49,437.99
'I;'
20, II Line 19 I' reate, Ihan Line 16. enler the dllle,ence on Line 20, This;, the OVERPAYMENT.
"k Ch.ck h.... If ~ 8<. r.queo1Ing a rotund of your bvtlJl.ynienl. 1
21. If L1nEl181s greattl.lr than line 19, enter tile dlllmanco on Uno 21. This Is tho TAX DUE,
A. Enter the Inlerest on tlle blllanco due on line 21A.
B. Enler the totul 01 Uno 21 and 21A on Llno 21ll This is lho BALANCE DUE.
M.ke Ch.ck Pay.blalo: Register 01 Wills, Ag.nt
:" /, . .,,' ... ... BE SURE TO ANSWER Al.L QUESTIOtoIS ON P...GE 2 ANO TO RECHECI( MAT11 .. '''. ..
Under pBnaltles 01 perjury, I declare 1I1at I havo ox ami nod IhlS ralurn, mcluding accompanying schedUlos and statements, and to the best 01 my knDwledgo
and bellol, It Is true, correct and completfl, I doc!nro that all roal eslalo has beon roponed at true market value, Doclaratlon of preparer ather than tile personal
~lJproS8 lvo Is basod 0 1 information 01 which proparor has a~'.Y knowlodgo, ,
_~I /'.1 E OF !fJSON ZO S~.~~l[ FOR FILING RET~.~._. ADDRESS DA7[ 'l /.
. , (/,;:; z:-",...Sft--_..-.~ ~e Schedule attached /(1 / / 1 (
OF ~REPARt;fllTC~,_9.~ifrN"p"(':"ATIV' ADDRESS OATE ;', I - . .
::':'.1J..c.l.LL./41,t l/ 3401North Front S~reet /(1 )//1'11
NTF"" . HarrIsburg, PI\ 171l0"09~iO f P-'-
(8 )
(7 )
None
40, 750..:,QQ
11, 2BB. 89
( 8)
179,625.99
(9 )
(10)
None
(11).
(12)
(13)
11,288.89
168,337.10-
500.00
14
167,837.10
(15)
)(,_.
(16)
167,337.10 x
10,040.23
,06 a
(17)
500.00 X
75.00
,15 'Cl
(18)
10, 115.20!...
0.00
Discount
Interest
+
(19)
(20)
(21)
(21A),
(21B)
10,115.23
0'.00-
10,115.23
Page 2
Estate of: Cat.l1ar1ne B. Dissinger
-1997' 00 111
SCHEDULE J, part A - - 'I'axable Bequests
Item
No.
Narre and Address of Beneficiary
Relationship
Arroun t
1 Harry B. Dissinger
370 st. Johns Drive
Camp 11.Ul. FA 17011
Son
72.043.55
7 Donald Dissinger
8 Patricia D. Swift
Son 70,293,55
Daughter.-in-lq.w 6,000.00
Daughter-in-la,,' 7.000.00
Grandson 2.000.00
Grandson 2.000.00
Grandson 2.000.00
,Granddaughter 2.000.00
Grandson 2.000,00
Grandson 2.000.00
None 500.00
2 Charles H. Dissinger
3 Irene Dissinger
4 Helen Dissinger
5 Anthony Dissinger
6 Charles H. Dissinger. Jr.
9 Harry B. Dissinger, Jr.
10 Ronald Dissinger
11 Order of Eastern star
~tro Chapter No. 380
Harrisburg, FA
, , ~
,,(; '1
1.5, /j 1- "l
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX OIVlSIO~
DEPT, Z80601
HARRISBURG, PA 1712&-0601
NonCE OF INIIERIfANcE fAX
APPRAISEHENT, AlLOWAMcE OR DISALLOWANce
OF DEDUCTIONS AND ASSESSHENf OF TAX
01-27-98
DISSINGER
01-24"97
21 97..0111
CUMBERLAND
101
E~~~~t_,R~.=~~'.._.''',--'1
MAKE CHECK PAYABLE AND REMIT P^VMINT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORn ON FOR YOUR RECORDS .....
iiEV:i54"7"ExuAFP"iiiF9:;Y-iio'ficE--oji" 'fNHEifii'iliicE-"fAx-'A-P;;RXisfifiii'r; -ALDiwiliici - 'iili-" -.. -.. -".... - - -.. --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
CATHARINE T FILE NO.21 97-0111 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
IICN
Hown L C METTE
3401 N FRONT ST
PO BOX 5950
HOG
PA 17110
ESTATE OF DISSINGER
TAK RETURN WAS I (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l e.t.t. (Schadulu A)
2. Stock. and 80ndl I Schedule B)
5. Clos.ly Haid stock/Partnarship Inter.lt (Schedule C)
4. Horta.gal/Not.. Racaivabl. (Schedule D)
S. C..h/8ank Oapolit./HilC. Parsonal Property (Schadule E)
6. Jointly Owned ~rDp.rt~ (Schedula F)
7. Transfars (Schedula G)
a. Totlll A..etH
11)
(2)
(!)
(~)
(5)
(6)
(7)
) CHANGED
.00
ilL 438, Q2..
,00
.00
49.437.99
.JUl..
40. 7il. 00
'II
j
*
UVcU" 11m ...."1
CATHARINE T
DATI
01,17"98
HOT! I To tnlur. prDper
ar.dtt to ~aur aCGGunt,
.ub.lt tho UPPlr portion
t)f tnil forlll with your
t.M pay".nt,
179,625,99
APPROVED DEDUCTIONS AND EXEMPlIONS:
9. Funeral Expan&al/Ad~. COltl/MiIO. Expanse. (Schedul. H) (9)
10. Dobh/Hor-lgaua UablllH../Uan. (Schadula II 1101 .n
ll. Tohl OoducHon. (lll II .288 I1lL
12. NIt Valua of Tox Ratu,'n 1121 168,33 7 . 10
IS. e".ribbla/Govarnllent.l aequa.hi Hon~al.ctad 9115 Tru.h (Schadula Jl US) 500.00
l~. Nit Valua of Eltata Subjlct t. Tax ll~) 167 Jll.Ll!
NOTE: If an assessment was iasuod previoualy, Unell 14, 15 and/or 16. 17 and 11 will
reflect figures that include the total of ~ r.turn. ar.....d to dat..
ASSESSMENT OF TAX:
IS. AMount of Line 14 .t Spau.al rat. 11S)
16. AMount of Un. 14 taxabl. .t Un.allCl... A rata (16)
11. AMount Df Lina 14 taxabl. at toll.taral/Clal' B rata (11)
1&, Prine J pal Tax Dua
TAX CREDITS:
PAYHENT
DATE
10-23-97
11,288,89
,00
167,H7,10
500,00
X ,00. ,00
K,06. 10,0'10,23
M .15. 75.00
UlI._......:::.-IO ,115. 2S
REcEIP1'
NUHBER
AA242378
DISCOUNT ('1
INfEREST/PEN PAID I-I
, 0 0 -- --,,-,-.~,..'--"
n,ns ,~!
AIlOUNT PAID
TOTAL TAX CIIDIT
.ALANCI 0' TAX DUI
lNTlRlI1 AND I'IN.
TOTAL DUI
---,-~_..- .~
10,115,23
, ____~,.u..__
,00
..:00__
.00
,-------..-.-
. IF PAID AFTER DATE INDICATED, SEE ~EVERSE
FO~ CALCULATION OF ADDITIONAL INTEREST,
( IF TOTAl. DIll II II U IIIAN II, N<\ PATHINT II ~FCllJUED.
If' fOUl DUI I' ~"I II 110 AI A "c.~',"Il" (CRI, YOU HAT 'E DUE
A ~ElUHD, ..., "'V'"" 11111 D, TIlIt 'O"H IO~ INIUIJCTIDIIS.I
R!SEltV.TtONI E.t_t.. of d"IHnt. dvin. on or btIforl DIClllb.r 12, 198Z ~.. if any futuro lntlrutin th.. ..tet. 11 trenlfli'r~
In po.....Jhn or anjoy..nt to Cil..-B (coll,t.rel) ban,fle!lrl.. of the d.e.d.nt ,ft.r th' ,x~lr'tlon of ~y ..t.t. for
Ilf, ~r for w'.r., tn. C~.lth h.r.b~ .wpr...ly r...rv.. th. right to IPpral.. and a..... transf*r Inh.rltano. T.x..
lit the llwful Cllu II; (aoU,tal'.U r.t", on any ,ueh futur. Inhrut.
PUIIPOItl OF
NOTltEl
To fulfill th, rlqulrllllnh of $action 2140 of th, Inhlrltlneo and E.hh Talol: Ant, Act 21 of 1995. (12 P.S.
Slet Ion 91"0 l.
PAYMENT I
n.tnch th. top portion of thh Notle. and ..ub_It with your pay.ulnt to the Re"htar of WJll' prIntlld on the r...,.r.. IJ~.
--Hak. chick or llIQMy ord.r payablo tal REGISTER OF MILLS I AGENT
REFUND (CR),
A r.fund of a tllol: cr.dlt, which wa. net r.quI.ted on the T~loI: R~turn, ..y b. requ..ted by co.platlng an "ApPlloatlun
'or R.fund of P.lV1sylvl\n11l Inher-1tanu and f..tate Tax" (RElJ"IUSL Applications 8ra avaUabl. at the OffJe.
of the Reailt.r of WJllu, any uf the 23 Rlv.nue Oi.trict Offlca" or by calling the ,p.eINl 24-h6ur
an.w.rlng ..rvie. nUllb.rf for forlll ord~rlngl In P.nns~lvani8 1~800~S6l.Za50, outBide Pann.~lvanl~ .nd
within local HarriSburg ara. (717) 781-8094, TOO* (717) 772.Z2S2 (H.arlng 1~llr.d Only).
OBJECTIONSl Anv party ir! Int.rut not ..thflnd with the appralse..nt, aHollenee or d!$ol1owanu of dMYctlon" or ......Hnt
of tal( (Jnc:ludlng dhcount or Inhrut> al ~hown on thh Notlc" au.t objact within .1l(ty (61)) day, of rlcaipt of
thh Hath:;, bYl
"-wrltt.n protll.t to thfl PA Oepflrtllnt of Reven'Je, Houd of Appellll, Dept. 2:81021, Harr1lbur". PA l71l8-10U, OR
--fil.cUon to have the .att.r dehrll.lned at audlt of the Mcount of the parlonal repreuntaUva, OR
-"app..l to tha Orphans' Ccurt.
ADHIN
ISTR"nVE
CORRECTIONS I
faotuel .rrors dl.coverad on this a'I~'.~.nt should b. addr.ssad tn writing tQI PA nepert..nt of R"vlnue,
Burel'U of Individual TaxII, ATTNI Post Au.n..nt Revlaw Unit, O.pt. 28061Jl, Harrisburg, PA 17128-0601
Phonl (717) 787-6505. S.a pag~ 5 of the booklet "In.tructio,R for InhsritancI TIM R.turn for a Residant
DlClld.nt" (REV-lS01> for an .Mpllnlt!on of adlilnhtratlvaty (:Ctrr8Iltabl. arrol".
DISCOUNT I
If any taw due 1. paid wIthin thr.. (3) cal.r.dar .onths after tha dacldant'. dtath, a flv. p.rc~t (5~) dl.count nf
the tal( palel 11 allow.d.
PENAL IV.
ThI lS~ taw a.n'lty non.partlcJpatlon penalty i, cOMputed un the total of the tllM and interast I......d, and not
pIIld b.for. Januar~ 16, 1996, the fIrlt da!l' aftar the end of tha tai< a"muty per lod. fhlli 'lon-p"rUcJpaUon
p.nalty I. appealable in the I... lI.nnar and In th. the la~. tl.a p.rlOd al ~au would appeal the tlX and Int.r~.t
that h.s b.an ft....,.d al Indl~at9d on thl. notlc..
INTEREST I
lntare.t It charged b.gInning with flrlt day ot d.Unqu.ney, or nln. (9l Month. and onll III day fr'oll tha d.t. of
lilith, to tha data of pey..nt. Tlx.. whlch beca_ d.lInquant. bflfl1f'1 Janullry 1, 1912. boS., Inbrost It the rat. of
lib (6~) parcant par annuli calculehd at a dallv rat. of ,000164. AU hillS whloh blteall. dallnquent on and after
Jlnuary 1, 1982 will b.ar int.r.,t at a rata which Hili vary fro. c~llIndar V'.r to oalendar y.ar with that rat.
announc.d by tha PA n.partlllnt of Rllvemle. Th. IIppllc&bh Jnt.rut rat.. for 1982 through U98 IrOl
't!!!: Int.rut Rete Dallv Int.rut factar :!!!r ll'..t!r.!.!.t.l!!!! Dally '_nt.r..t Factor
1912 20~ .000548 19&7 9i: .000241
19U 16:< ,0004]3 1988-1991 11~ .000301
1904 11~ .000501 1992 9i: .000247
1985 13% .000156 19'9S~199" 7;: .00019?
1986 10;: .0002.74 1995'199~ 9;: .OOOZO
-"Int.r..t t. ca!eulated ., followII
I11TEREST . BALANCE or TAX UNPAID X NunBER or DAYS DEI,INQUENT X DAILY INTEREST FACTOR
--Any tlotJea I"Yed aft.r thl tal( baco... d.llnquttnt wJll rafl.ct, an int"..t calcul.Uon to flft..n OS) day.
blyond the date of the a.......nt. If paYllnt 11 111M aU.r the Jnhr..t cogputatlon dat. Ihown on thl
HOt!C1., addltJOMl Intarnt lrI.l.t be calcuht.d,
\"
'.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2145 (b) oflhe Inheritance and eatste Tax Act, Act 21 of 1996. (72 P,S. Seollon 9145)
Detach the lop portion of thlll Notice and submit with your payment to the Register of Wills prInted on the reverss side, Make Clheck or money order payable
to: REGISTER OF ~LLS, AGENT,
PAYMENT:
REFUND (CR)
A refund ot a talC credit. which was not requested on the Tax Return, may be requested by comp!Elllng an "Application lor Refund of Pennsylvania
Inherllance and Estate Tax (REV.1313). Applications fitS available al the Office of the Register of Wills or any of the 23 Revenue Dlstrlol Offices, or by
calling the special 24.hour answering service numbers tor forms ordering: In Pennsylvania 1.800.362.2050, outside Pennsylvania and within local
Harrisburg area (717) 787-8094, TOD# (717) 772-2262 (Hearing l':Opalred Only),
Any party In Interest not sallsfiecl with Ihe appraisement, allowance or disallowance of deductions, or assessment ot lax (including diocount or Interest) 8S
shown on thlll Nollce must object fllthln sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue Board 01 Appeals, Cep!. 281021, Harrisburg, PA 17128-1021, OR
-..elecllofl to have the maltar determined al audit of the accounl of the personal representativg OR
--appeal to the Orphans' Court
OBJECTIONS
ADMINISTRAflVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed In writing to: PA CepDrtment of Revenue, Bureau of Individual Taxes, ATTN: Post
Assessment Review Unit, Dept. 280601 Harrisburg, PA 17128.0601 Phone (717) ;87.6605. See page 3 of the booklet "Insln.lctions (or Inheritance Tax
Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax duals paid within three (3) calendar months after the decedent's death a five percent (5%) discount of the tax paid Is allowed.
PENALTY: The 15% tax amnesty nM-partlclpation penalty Is computed on the total of Ihe tax and Interest assessed, and not paid before
January 18,1996, the (Irat day afler the end of Ihe lax amnesty period, This non. participation penalty Is appealable In the same manner and In the same
tlrne period as you would appeal the lax and intere3t thai has been assessed as Indicaled on this nollce
INTEREST: Intereat ia charged beginning wllh first day of delinquency, or nine (9) months and one (1) day from the date of dealh, to tha date of payment. Taxes which
became delinquent before January 1, 1982 bear interestst the rale of six (6%) percent per annum calculated at a dally rste of .000164. AU taxes which
became delinquent on and after January 1, 1982 will bear Interest at a rate which will vary from calendar year 10 calendar year with that rate announced by
the PA Department of Revenue, The applicable Interesl rates for Hl82 through 1997 ara:
YEAR INTEREST RATE DAILY INfEREST FACfOR YEAR INfERESf RA fE DAILY INTEREST FACfOR
1982 20% ,000540 1907 9% - 000247
1983 16% .000438 1986.1991 11% ,000301
1984 11% ,000301 1992 9% .000247
1988 13% .000356 1993.1994 7% .000192
1986 10% ,000274 1995.1996 9% ,000247
..Interest Is calculated as follows
INTERESf. BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INfEREST FACTOR
.-Any Notice IlIued after the talC beCOmes delinquent wfU renect an Interest calculation to fifteen (15) days beyond the dele of the assessment. If payment
Is ,"/Iide after the Interest computatfon date shown on the Nolfce, addltlonallnlerest must be calculated,
PAVMEN1'1
DetHh the top portion of thl. MoUM _ at.it with your paYHnt ..... pay.l. to the MM end Metrl.,
print. on ... r'~r" .Ida.
If RESIlIENT PECEllENf .... __ or ...... ordor p..obl. tOI RE~ISTER OF WILLS, AGENT.
If _-RESIlIENT IIECEllENT "'0 __ or ...... ordor ,...obl. tOI C_ULTH OF PEHNSYLVAHU,
ftEFlltD (ath A rekftd of . tax ered1t., which WI' not r~.tttd on the TIK Return, ..y b4l rOCf\.M.t.ct by cOIIPleUno M
"Aflt'lluaUon for R.fund of PIIM,yAv"'ia JnhArltlftO. .nd bt.t. T'K" (REY~n15). Appllo.t1on, .r. IV.HIb1. at
U. Office of tM R.,lIt.r of N11l1, ~y Qf the 23 Aevenue DlItrlot Office. or frOll the o.,..rtlllntl, 24"""r-
.'.....ring ..,.vlol nullber' for far.a Ordlll'lngl In Pttnn,yhanla 1~800~562.2050, ouhldlt Plm,ylwnl.
Ind within local Harri.burg ar.a (117) 181~8094, TDDA (117) 172-2252 (~rlno I.palred only).
REPlV TOI
QUIIUonG regarding .rror. oontalned on thll notlol .hould be tlddr..tlR tOI PA DIF.r~t of A.VInUl, lurHU
of Individual 'ax.a, ATTNl po.t A.......nt R.vi~ Unit, Dept. 280601, "-rrlaburg, PA 1711.8-0601, phone
(717) 787"6505.
nlSCOUHTt
If ~y tax duD A. puld within thr.. (3) ~landar aonth. after the deo.dlnt'. death, a flv. peroent (&X) di.count
of the tax paid i. allowed.
PENAL TV I
ThI IS): tax .-ne.b non-plrtloipaUon ptKlIlty 11 OOllput..:t on thl totll of the tlM and Intl,...t ......ed, end not
paid ~for. ~~ry Ib, 1996, th& flr.t dey aftar the and of thl taM a-ne.ty psrlod.
INTERESTt
lntar..t I. oharpcl blglnnlng ",ith flr.t dB)' of delinquenoy, or nine (9) ItOllth. Wld one (1) dtIy froa thft date of
death, to the date of pay-.nt. TSM.. which bee... delinquent before J.wMJWry 1, 1982 basr lnt.r..t It thl r.t. of
.Ix (6X) perc-nt psr ~ oalculated at a dally r.t~ of .000164. All taM.' which b8c... delinquent on and aftar
January 1, 1982 will blsr int.r..t at a rst. which ",111 vary frOl oalendar Ylar to oa1endar y..r with that rata
annotM'lOfrd by the PA o.p."rt.....t of Ravenue. The applicabl8 Inhr..t rata. for 1982 through 1998 aral
V.ar Inter..t Rat. Dalhl Intere.t Factor' V.ar Intetra.t Rat. Dally Intar..t Factor
1982 Zo~ .0005"& 19&7 9~ .000241
1915 16X ,000"18 198&-1991 m . DOOSt1
19M IIX .00OSOl 1992 9X .0002,.7
1915 IS" .00OS56 199]~1994 7X .000192
1916 lOX .000274 1995~199a 9X .000247
-~lnt.r.at I. calculated .. follON'1
INTEREST = 8ALANCE OF TAX UNPAID X HUftBER OF DAYS DELINQUEHT X DAILY INTEREST FACTOR
~"Any Notl06 1..UId aftar t~ taM t.OPl" delinquent will raf1aat an Int.r..t oaloulatlon to fifteen (1~) day.
be)l'ond the det. of the ......IlIf1t. If pay..nt II alldtt IIft.r the Int.r..t cotlPutatlon date shoNn on ttM
Notlol'l, IKfdltJonal Int.r..t .II.t be calculat.d.
PAYMEMTt
DetllOtt tM top portion of thh NoU" end ,ub.1t with your plyunt 1161 plylbll to the MIll II'ld Iddre..
printed on thI r.,.r.. ,ide.
If RESlOOfT DECEDENT .lke chect( or lKtMy order Ptlyllbl. tell REGISTER OF WILLS, AGENT.
If MONMRESIDENT DECEDENT lIlIka ctwck or RrMlY of'ttor payable tOl CottHONWEAl TH OF PENNSYLVANIA,
REH"O (CAli .. r.fund of II tax or4tdlt, which was not reque.ted on the tal( Return, IllY be raquelted by oHPleUna ..,
"AppU~Uon for Rflfmd of PlWlnlylvlM1111 Inheritance end F.ltllte llx" (REY-UU), Applioations ere tMlU_le et
th8 Offico of the Reallter of Wills, .oy of the 23 R.venUG Di.trlct Offices or froe the Dsplrtlent'l 2~Mhour
answering .ervloe ~rs for fori' orderingl In PannlYlyanla 1-800~562M2050, outllde Pennlylvenl.
.nd within loc.l HarrisbUrg Ire. (7l7) 787-8094, lDOI (717) 772~2Z5Z (Hearing lapalred cnly),
IlEPlV TOl
QuesUunl rfPrding error. contained on this notice Jhould be addr..,ed tOl PA o.partHnt of Revenue, Bureto
of Individual llxe., It.llHl POlt AI.e,...nt Review Unit. Dept, 280601, Harrl.burg, PA 17128-0601, phOne
(117) 1a7'6505.
OlnCOlIfTl
If eny tex due I. paid within thr.. (3) calendlr lonth. aft.r the decedent'. death, I five Plrcent (5X) discount
of the tlx peld 11 eUotIHtd.
PENALlY I
T.... 15% tax ....tv non-perUclplUon ptlintlty is OOllputltd on the total of the tex Ilf'Id Inter..t .......d, end not
veld btfore January la, 1996, the flrlt day 8fter the end of the tax aeno.ty period,
INTEREST 1
Intere.t 1. charged beginning Mlth first day Qf dellnquenoy, or nine (9) aontha and one (1) day fr08 the date of
death, to tn. date of pay..nt, laxe. whloh beoeae delinquent before Jenuery 1, 1982 balr Interest .t the rate of
11M (6X) peroent ptlr IOOUIl oalculatad at a dotlly rata of ,000164, AU taxe. MhIch baoIH dt>Unqu.nt on Met efter
~ry 1, 1982 Mill bear intare,t at 8 rata whioh will vary frOM oalendar ya.r to caleoder year with that rate
announoed by tile PA Depert..nt of Revltf\Ull, The IIPplloebla Interelt ratel for 19&2 thraugh 1998 arel
Vear Interelt Rate DIllY Intere.t Factor Vear Int.rut Rat. Deily Int.r..t faotor
1982 20Y. .000548 1987 9X .(1.''1247
'9'" 16Y. .00O~38 1988-1991 11;( .00050!
'964 Ill' ,00OSOl 11192 9Yo . Cl00241
.915 15;( .OOOS% 1993~1994 n .OD0192
'916 10;( .000274 1995-1996 I)';: .000247
..-Jntere.t h calculated 81 fOUOWII
INTEREST c BALANCE OF TAX UNPAIO X NUnBER OF DAYS DELINqUENT X OAILY XNTEREST FACTOR
--Any HoUn. I..uact aft.r thfl tllK baool.. dellnqU&nt will ,'.flect IIfl Intera.t caloulaUun tc f1fteen US) day.
beyond tha date at the ......Hnt. If paYlant Is lad. I1ftar tho Intara.t (lOllpUtftUon date ahoMO on thfl
HatiClIll, eddJtJonol Int.ra.t lIust no oalculated,