HomeMy WebLinkAbout97-00130
.~
~
~
<t)....
,
~
.
o
Z
,.
~
CD
.-&
1;)
~
No.
21-97 -130
Estate of
STANLEY Il. .1EFFlllm'
I Deceased
DECREE OF PROBATE AND GRANT OF LETI'ERS
AND NOW _~:13IlUAI<Y 11 th __ 19~, in consideration of 'he petition on
the reverse side hereof, satisfactory proof havin. been presented befol'e me,
IT IS DECREED that the Instrument(s) datl!ll DIlCI'}1f3EI1 30TII, 1993
described therein be ad milled to probate and flied of record as the last will of _.m.....
S1'ANLEY R. JEFFRIES
and Letters TF.S7'I\MIlli'IIIRV
are hereby sranted to DAUPIHN DEPOSIT BANK AND TRUST CG'1l'ANY
~~ e, r1w-;~ ftw 41M/}()~~;t
Real"tl' 01 WIlli 'MARY C. LEWIS
FEES
Probate. Letters, Etc. """'" $
Short CertlflcatCl( 3) , , , , , , , , " $
Renunctatiol) ............".. $
X-PAGES (9) $ 27.00
JCP TOTAL _ $ 5.00
Flied ,fflf311~All~, lJ", ~ 99,7, , , , $. , , ;lP,I,.oo
340.0Q
9.00
c..
~7 I.D.#07240
ATTORNEY (Sup, Ct, I,D, No.)
W. Rhoads, Rhoads & Sinon, LLP
nn';t 116,(, HArriAhl1r~r PA J7108
ADDRESS
(717) 233-5731
PHONE
..,. .~~
"0 N .; 0.:
!II N Ii .
,~.;~ Cl.. J r;;
~', )
,'\ 0.0
I t..'
. Z::~ ~
'i)
\;1 ;(1 '0
b L)) ;~
al I\) p;
CC d
ex:
I
CALLElD DAUPHIN DEPOSIT BANK & TRUSTcc::MPANY
ON 2~12"'97.
I ,r",
,';" I .11'
I
',I I
,ii'
ii,
,I' ";I
,F:
,:
"
:1 'I' :i;:" i I': I: :1:, ' II':
,;,' II.; 'I: ! 'I II "I' "
"1_' I, ': 'I _ _ 1 "__ I, :: II:
.. ,: I, Ii: ld:: ; 1,1: I'll: i" I i I : "I: 1:[ i I, " i! Il' !, i Iii; II,
':: '1'[llji1i)Jli'lli: I, 'I! :'1[11 ,I' I I :.I! ;1;: : II !I:' ! ;! illll', ,Illli 111'1 'ii,
I:: I!I if!! 11';1: i:.:111 i I'; i' H:II III; II: "I iillil [li:!IJi I'll !1I11 ::iiilll'! III!:I
1.,:.1..... I...:...j II.. 1..1..'1'. .11.:.,11 i,.."....II'II..,::'.I.....'I.I!I:.:IIII..:1 111:'.,!..,!lili,II!I.i'l ':III;II!I 1111:i..I.,!!i.,'!!I:
1,:111 II', Iii ,:1 r' ii ':11" II I' ,:1 III ','1 .'.':: ill. i.'I! 11..1 "llli,j' ".Ii II ':1:..11"1 I '"
illlll: Illllillll[: lill! ill;:11 :1;1 II ::11 i,11 ![I:III!I illll ;11 11:,111::;'
1.,1. I.. !.... '.!.:...III..I I.:.:..... ,I [:.........1 '1.1.1. ...' 'I :...'......1/ I ';..1. Ii:! i.. 11.:..:.....1... 111.1:.'1 ii..II... '.:...... .1"11 :.:..1 II 11111: I Ii ,
1'111 III: III I" I' I:' II' : I ql i :,1 ! Ih III' II[I :1.. :1 III!! I:! i:
I:ji: IIILliIIIUilll:: Illi illll':i [.:I I ::11 in Iii:: Iii, Ii, iii 1::11 :111', I'
'III!..III.II....:.'.! 1..1....1..1. 1 !'...:.I II 1 I..'... ' II ':111 i:..":.' II "/ I::! 11::11 ill::' 1 Ii. 'I' I:!III!.I :ii ili ;:I! H I I, " 'II
'1.....:WI.I'illl...II....'. tl II III 11".,'.'....;...1 !II, 1..".'..'.1 11111.. II.! 1 \...:' 11::1 i :':1111.'1 1'1: illll:111 :,.::1.1',11,:1.1 :.. I. .
, I'I'~. ,: I" "I" I ; 11.',11':' '1111 ':.' :.11. I '-:I' .;1.' Ii,: I l,i
1ft ' II'. , , , I' , ., I '" I !.'
'1~'III!Ir: q I',: Ill:' ill!} ;:111 i; :i: II 'il.:.,:.;II'I' il": II' I~ II::, ':' I illl, II! .';
:~.'I' "II: I~ !.:: Ii:, I~: :, I~: I' q :." /I I '.'1 '; /I .,1., ...... ' .
i'oli::liil".; IW II: ': I::; II,: ':,' !:: ,:.'11 111!III'i"
I: 115: 1111...:II!..I!i I,. ":III.i.~. ,',::' I.: I x ": ~ II; I' \': Ii Iii III:
I I~I ,'., I I ' I' I ,,, , q ., /I '" I "I ,. ,; . ,i,'
1\ 1"-1111 f.U.'.... il1rll: '11.'..'1 ...I~.' ~ 11 !l I :', 1I ~ ~'v':.".' I j'; il 1:!11 I:
"" 1'1 ,'i"1 i: :~I 1,1. li:1 ii,' , [r 'I' .~: v '.,i.1 '11;'1: ..'.
, '1.1 .' '. ' r. !. I I j ! .'.: . I !. .'.. II..' ,', ' 'l~ I! ' I ',-:
, '" II" I' ,,, , c, I" , I ' ."',
j i I "I I _I I ,:1 t I I I i:l I 'I' I:' i; I~ I;, I:' ':' i.I;, :' :' I: Iii II:: '
1.. I!:.:.:.. 1111.:..1.11'11.1 1[I[jl::1 111'..". 'I!'. II ~ ~ i 1: II ( I: I :: II :( '" fl I.: I'I,'I.I:,!!.!.I i'
, I,' I'.""." I., .., " " i.1 I ,,'I I ,. "::,'11, '...."..11 I, ,i I,"..
I: I I':: Ii! III! II I:; i II I'i ,:~ :ili.;':; I :':111 :,: I ii ': i :: I: ,! I'll! I ! : II
I i\
, ,
/1 ~ !, I
I?l /1 [' /,\ I
;;
,... III ".',1.1 . '.111..1 ;:11 '1...:; 'I 111.,i ~ 'i 'i ,I :1'," :',.' , ': ", II'::::: '::,
I. I 'I III, ,I" I', '. . " ! : .", ':..,
i' I,I:! 111.11(1 iiI I': I I;: ! II : ' III'!
II'~ 1,1 ~,!ill'lii II ~llllr:11 ::: I') II:, I',il I, ':
I!',:! d: "i"11 !: ,;:: I .' 'i i : III :' I .
! ,I I IIJ II i i:: I:! II ! II:: I, i ,'; 'I i: II II,.~ ,'..11111' ': 11'1'11 1,'.....111111.. III ','1111 Iii '
1I,I:r:! I II. : Ii 11'1.1 "Ii :1 I ;: I ." I, ".1
[ , ; ~ ' I ,'I . I '" " _' I ' I , , : ! I ' ' I I
I" ; T !!i': I' '! i'l j ,Ii I!", j ill! ::1 :Ii !! : i
ji!,
'II
,
,
,111
'I
"
. ,
: I'
'!"'II
,I 'I 'il
, '~II
il;11 II, II
, I,' '" ,-.
I::
"
4ll1J2 '
LAaT WtLL AND TESTAMENT
Ql
STANLEY R. JEFFRIES
I, STANLEY R. JEFFRIES, of Camp Hill, Cumberland County,
Penneylvania, beinq of sound and disposinq mind and memory, do
make, publieh and decl~re this to be my Last Will and Teetament,
hereby revokinq all Wille and Codioils by me at any time
previously made.
ITEM I: All inheritanoe, estate and
similar taxes beoominq due by reason of my death ("Peath Taxes"),
whether such Death Taxes shall be payable by my .state or by any
reoipient of any prcperty, shall be paid by my Exeoutor out of 'the
property passinq under ITEM IV of this Will as an expense and cost
ot administration of my estate. My Executor shall have no duty or
obliqation to obtain reimbursement for any Death Taxes paid by my
Exeoutor, even though paid with respect to proceeds of insurance
or other property nct passing under this will.
ITEM II: I hereby exercise all powers of
appointment which I may have at the time of my death in favor of
my Executor, and all property subject to all suoh powers of
appointment shall be included in my estate and be governed by the
provisions of this Will.
Page 1 of 9 paqes
,
ITEM 1111 I give and bequeath all or my
household furniture and furnishings, automobiles, books, piotures,
jewelry, ohina, orystal, appliances, silverware, wearing apparel
and all other lik~ articles of household or personal use or
adornment to my wite, RUTH NYE JEFFRIES ("My Wife") / if she
survives me. If My Wife does not survive me, I give suoh articles
to my then living children in as nearly equal shares as they shall
select under the supervision of my Exeoutor. If any suoh articles
oannot be fairly divided or distributed in kind in the opinion of
my Executor, suoh artioles shall be sold and the proceeds thereof
shall. pass as a part of my residuary estate.
ITEM IV: I give, devise and bequeath to
my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held,
administered and disposed of in accordance with this ITEM for the
benefit of My Wife and my issue (herein referred to as the
"Unified Credit Trust") an amount equal to the balanoe of the
dollar amount not taxed in my estate due to the applioation to my
estate of the unified credit against federal estate tax (the
"Unified Credit"), after deduoting therefrom the value, for
federal estate tax purposes/ of (a) assets included in my federal
gross estate which pass or have passed other than under the terms
of this Will and which will utilize a portion of the Unified
Credit, (b) any bequests under the preceding ITEM III which will
utilize a portion of the Unified Credit and (c) adjusted taxable
gifts not inoluded in my federal gross estate but included in the
Page 2 of 9 pages
" -
gomputation ot the tentative ted_ral ..tate tax in my .state. My
Tru.t.e Ihall have, hold, manaqe, invest and reinvest the assets
ot the Unitied Credit Trust, oollegt the inoome and
(a) It My Wife survives me, beginning at my death,
my Tru.tee .hall pay over the net inoome of the Unified
Credit Tru.t to My Wife during her lifetime, in
in.tallments not less frequently than quarterly. In
addition, my Trustee shall pay to My Wife suoh amounts
ot the prinoipal of suoh trust as, in the sole
di.oration of my Trustee, shall be neoessary for the
..intenanoe, support and medioal and nursing oare of My
Wife, taking into consideration any other means readily
available for such purposes.
(b) Upon the death of the survivor of My Wife and
.e, my Trustee shall distribute the principal and any
undi.tributed income of the Unified Credit Trust to my
ielue then living, per stirpes, provided, however, that
should any Duch issue be the issue of a deceased ohild
at mine and shall not then have attained the age of
twenty-one years, each such issue's share shall be
retained by my Trustee, IN TRUST NEVERTHELESS, each to
be held, administered and disposed of as a separate
trult ..tate in aooordance with ITEM VI for the benefit
at .aoh suoh issue (the "Grandohild' s Trust").
Page 3 of 9 pages
ITEM V: I give, devise and bequeath all
of the rest, residue and remainder of my property, real, personal
and mixed, not disposed of in the preceding portions of this Will,
to My Wif., if she survives me. If My Wife does not survive me, I
give ftnd bequeath said residue to my issue then living, per
stirpes; provided, however, that should any such issue be the
issue of a deceased child of mine and shall not then have attained
the age of twenty-one years, each such issue's share shall be
retained by my Trustee, IN TRUST NEVERTHELESS, each to be held,
administered and disposed of as a separate trust estate in
accordance with ITEM VI for the benefit of each such issue (the
"Grandchild'li!> Tt'ust").
ITEM VI: My Trustee shall have, hold,
manage, invest and reinvest the assets of each Grandchild's Trust,
collect the income and
(a) Until the beneficiary of the Grandchild's
Trust (the "Grandchild") shall have att.ained the age of
twenty-one years, my Trustee shall from time to time p~y
to or for the benefit of the Grandchild such amounts of
the net income and principal of the Grandchild I s Trust
as, in the sole discretion of my Trustee, shall be
necessary for the Grandchild's maintenance, support,
medical and nursing care and education, including
college and graduate education, taking into
consideration any other means readily available for such
Page 4 of 9 pages
purpo.... At the end of e~ch year any unexpended income
.hall be added to the principal of the Grandohild's
'rru.t.
(b) After the Grandchild shall have attained the
aq. of twenty-one years, my Trustee shall distribute the
r.maining principal and any undistributed income of the
Grandohild's Trust outright to the Grandchild. If the
Grandchild shall have died before attaining that age, my
Tru.t.e ahall distribute the then remaining principal
and any undistributed inoome to the issue then living of
the parent of the Grandchild who was a child of mine,
per stirpes, or, if such parent shall have no issue then
living, to my issue then living, per stirpes; provided,
however, in either event, if any such issue is then a
beneficiary of a Grandchild's Trust hereunder, the share
of such issue shall be added to the principal of suoh
Grandchild's Trust as if an integral part thereof, to be
held, administered and disposed of in accordance with
the terms thereof.
ITEM_YII: No interest in income or
prinoipal of my eetate or any trust created hereunder shall be
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Exeoutor or Trustee
Page 5 of 9 pages
ahall pay over the net inoome and the prinoipal to the
beneficiaries herein designated, as their interests may appear,
without regard to any attempted anticipati.on (except as may be
specifically provided herein), pledging or assignment by any
benefioiary of my estate or of an), trust created hereundet" and
without regard to any claim thereto or attempted levy, attachment,
seizure or other prooess against said beneficiary.
ITEM VIII:
Any person who shall have died
at the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me. Any person other than me
who shall have died at the same time as any then benefiC'liary of
income of my estate or a trust created hereunder or. under such
ciroumstances that it is diffioult or impossible to determine who
shall have died first, shall be deemed to have predeceased such
beneficiary.
ITEM IX:
In the settlement of my estate
and during the continuance of any trust created hereunder, my
Executor and my Trustee shall possess, among others, the following
powers to be exercised for the best interests of the
beneficiaries:
(a) '1'0 retain any investments I may have at my
death so l.ong as my Executor or Trustee may deem it
advisable to my estate or trust so to do, including
stook in the corporate Executor or corporate Trustee or
its holding company.
Page 6 of 9 pages
(b) To vary investments, when deemed desirable by
my Bxeoutor or Trustee/ and to invest in suoh bonds,
stooks, notes, real estate mortgages or other seourities
or in suoh other real or personal property as my
Exeoutor or Trustee shall deem wise, without being
restrioted to so called "legal investments."
(c) In order to effect a division of the principal
of my estate or. trust or for any other purpose/
inoluding any final distribution of my estate or trust,
my Bxeoutor or Trustee is authorized to make said
divisions or distributions of the personalty and realty
partly or wholly in kind. If such division or
distribution is Inade in kind, said assets shall be
divided or distributed at their respective values on the
date or dates of their division or. distribution. In
making any division or distribution in kind, Iny Executor
or Trustee shall divide or distribute said assets in a
manner which will fairly allocate any unrealized
appreoiation among the beneficiaries.
(d) To sell either at public or private sale and
upon such terms and conditions as my Executor or Trustoe
may deem advantageous to my estate or trust/ any or all
real or personal estate or interest therein owned by my
estate or trust severally or in conjunction with other
persons or acquired after my death by my Executor or
Trustee, and to consummate said sale or: sales by
sufficient deeds or: other instruments to the purchaser
or purchasers, conveying a fee simple title, free and
clear of all trust and without obligation or liability
of the purchaser or purchasers to Bee to the application
()f the purohase money or to make inquiry into the
validity of said sale or sales; also, to make, execute,
acknowledge and deliver any and all deeds, assignments,
options or other writings which may be necessary or
desirable in carrying out any of the powers conferred
upon my Executor or Trustee in this paragraph or
elsewhere in this will.
(e) To mortgage real estate and to make leases of
real estate for any term.
(f) To borrow money from any party, inCluding my
Executor or Trustee, to pay indebtedness of mine or of
my estate or trust, expenses of administration, Death
Taxes or other taxes.
paqe 7 of 9 pages
(q) From the same souroe as from whioh Death Taxe.
are to be paid in accordance with ITEM I, to pay all
Closts, Death Taxes 01' other taxes, expenses and oharges
in Clonneotion with the administration of my estate or
trust, and my Executor shall pay the expenses of my last
illness and funeral expenses.
(h) To vote any shares of stock which form a part
of my estate or trust and to otherwise exercise all the
powers incident to the ownership of such stock and to
aotively manage and operate any incorporated or
unincorporated business, including any joint ventures
and partnerships, and to incorporate any such
uninoorporated business, with all the rights and powers
of any owner thereof.
(i) In t.lle discretion of my Executor or Trustee,
to uni.te with other owners of similar property in
oarrying out any plans for the reorganization of any
corporation or company whose securities form a part of
my estate or trust.
(j) To assign to and hold in my estate or trust an
undivided portion of any asset.
(k) To hold investments in the name of a nominae.
(1) To compromi.se controversies.
.ITEM X:
In the settlement of my estate:
(a) My Executor shall not be personally li.able for
any loss to my estate or to any beneficiary of my estate
resulting from an election made in good faith to claim a
deduotion as an income tax deduction or as an estate tax
deduction.
(c) In valuing property in my gross estate for the
purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
d.oision made in good faith to use a particUlar valua-
tion date.
ITEM XI:
If there should be established
by My Wife, either in her Last Will and Testament or by inter
vivos Deed or Agreement, trusts similar to the trusts herein
Page 8 of 9 pages
U"\ 1!E
'0 N ~;
.!a N ~~)
t~ r.>- . ,4
'~"l (j
, 'f'
,t" (\. ffi
f.-.J .t---! ["L.. '.0
..
C> i".J) ,.:l
c; W p:; ~a
ill 0::
0::
r; ti'< ID
~ = w 1
UJ ~
"' ~ ~ < ,
H J III
H ~ ~ 0 0
en ~ ..J iii
'" ~ ~ " w ~
H "' ~ w ~
.-, ill < ~
S III " ,
~ ~ ~ < 0
co << ~ w I CO Ii
z , ci ~
H ~. = ~ " J
H "j 0 J n:
H ~ ~ 0 m
~ I" ~
=ii ~ iii ~
H [-< w
en UJ III z ~
j 0 <
~ I
. ,
. it
\~
H"',,"ltt'AOllllll/J'1fttlll,t.,jI!'ffllll
ONI'tuO~ O:l/..'ddf1fl'1i'lm.I~18''''Y
11..e)A UN It, ~.lIl"tW<<li~
'.
A.l1(lf">I}!
.,',
,
\1 l,,,\\
~.
..'
'lilt 5~
'5.'4' \~
N Q .
~, 7\:' Q.. 1 0
().j l)
~.C~<'::, \0 ,
I t~:
r) (,,, ~ m
I"~ Ui '"
(;) ,)
l~' i" '~J
"
a: 0
I';
~
Register or Willa or
C:UM.BIIRI.IINll
County, Penn8ylvanla
INVENTORY
e.lalo 01 Stanley R. J effrios
No, 219'1:0130
al.o known a.
D.loolDaalh 01/28/l99'1
. Doooa.ed Soolal Security No. _.l.?1.:..Q.!.. 8800
~~A. Hartman,
per.onal Ropro.enlatlve(.) 01 tho above ealat.. dec.a..d. vorlly Ihat tho lI.ma app.arlng In Iho lollol'ilng Inv.ntory Inolud. .11 of tho
p.r.onal ....1. whorov.r .lluato .nd .11 01 the real ..tel.ln tho Commonw.allh 01 Penn.ylvanla 01 .old Dooodent, thollh. voluatlon
pl.o.d oppo.lle eaoh Ilem 01 .ald Inv.ntory represenls lis lair value .. ollhe doto ollho O.o.d.nt'. d.oth. and that Dooedent own.d
no r.al .atat. out.lde ollhe Commonw.ollh of Ponn.ylvanla oxoopl thai which sppoar. In a memorandum al tho end 01 this
Inv.nlory. I /We v.rlfy thot fhe .Iat.ment. mode In Ihl.lnv.nlory are Iru. and oorrect. I/Wo und.r.l.nd Ih.t lal.e .1.lement. her.ln
are mode .ubJ.ot to tho panaltl.. of 18 P.. C,S. Sootlon 4904 relotlng 10 un.worn lal.llloatlon to aUlhorlllo..
Name of Rhoads & Sinon LLP
Morn.y:
1.0. No.: 07240
Addr...: P.O. Box 1146
" Harrisburg, Pa 1 '/l08
1
T.I.phon.: 717/233-573~_____
Personal Representative
Slgnalur.: ;(~ IJ. ~~7.... ~ ~ -
Larry A. Hartman
Slgnatur.:
Addr..s: P.O. Box 2961
Harrisburg, Po 19105
Telephon.: 1.lli2 5 5.2045
Oalod:
{la:~ 1 t' 9'17
Oesorlptlon
Valuo
(See continuation page(s) attached)
(Maoh aadltlonal .hoot. II nec...ary)
Total:
418,757.93
NOTE: The Memorandum 01 real ostale outsIde tho Commonwealth of Pennsylvania may, at tho alectloll ollho parsonal ropresentatlvo,
Include lhe value of each Item, but such IIguros should not bo o~tflndAd Inlo tho total 01 tho Invanlary,
Prep.rtld hylhe Pfllmly)",anl. Ba, AfollOCllI.llClrl
Copynghl (c) 1996 tnrm loltware unly CrSyslems, Inc.
form _RW-1 (19921
I.~) - I ( , () -- If
c
nlV l~OOI)(~lHI"l
fUrl [)A 11 :\ or Dr A' H Af 11 fl 111,1 t III \ CHI ell; II Uli
II A '-,POW,AI J::J
.!l~.'lJJUY..I.!1lJ.:lillU:;lA!M1.LL . ~___~__
FILE NUMBER
ntCl:ntNP!J NAMI: (I AlrI, FlII!ll, ANO MHltll.f INITIAl)
Jeffrien St.anlo R.
30elAt sr.cufmVNLJMAfll DAH'o.'.nEATH J~.~~..i~.f\l~~.
172-01.8800 01/2B/199} 01/12/1910
Cl)(I'1~Y
{II' ArpUCAnL[~ nUAVIVINO fiPClUsr'[1 NAML (lAf;T,r.IR~; r ANIl Mlf)[ll r. INIIIAI.} ~1()f:IAI. fi{:CUIIITY NUMRi: n
Joffrion. Ruth Ny. IB2.~0.9985
X 1. Original RelUln []2:"" Supplemonlol Rot"In
4. Umltod Estate D 41, Fuluto lntmofll Compromlso
(101 datos 01 doftth .ftor 12-12-82)
[]] 8. Decodent Died To,tote []] 7. Decodont Molntolnod a Living Trust
Mooh copy 01 Willi (Attach a nopy of Tn19tL
C p ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
~ ~ NAME COMPLETE MAILlNOADDAtss
R D Larr A. Hartman, S. V . P. & T. <2.'--__ Dauph in Depos it Bank and Trust Company
E E
S N TEI.EPHONE NUMaEA P.O. Box 2961., .
- T 71.7 255.2045 Harrisbur PAU1.05
1. Rool Eotate (Scl1edulaA) (1) _ ._None
2. Slacks and Bond. (Sehedulo B) (2) 393 , 96 9 . 26
3. Closoly Held Stock/Partnership Inlore" (Scl1edule C) (3) None
4. Morlgogos and NOlO' Recolvable (Scl1edulo DI (4) None
8. Cosh, Bonk Oepo,lI, & Mlscellonoou, Personal Property (S0h, E) (6) 2/, ,J 8 8 . 67
8. Jointly Owned Proporty (Schedulo F) (8) None
7. Tron,te," (Seheduls G) (Schedulo L) (7) ""Q.:
8. Total Groso Asse" (Iolal Lines 1-7)
9. Funeral Expenses, AdmlnlatraUvo Cosls, Miscellaneous
Expenseo (Schedulo HI
to. Debts, Mortgage Liabilities, Liens (Schedule I)
11. Tolal Deduction, (Iotol Lines 9 & 10)
12. Nel Volu. 01 estate (Line 9 mlnue Llno '11)
13. Cl1ortloble and Governmental Bequesls (Schedule J)
14, Net Value Sublentlo Tax (Line 12 mlnos Line 13)
16. Spouool Tlonelo" (101 dotes of deolh after 6-30-94)
500 InBlructlons lor Appllcoblo porcentoge on page 2.
(Include, values from Schedulo K or Schodule M.)
18. Amount ot Llna 14 t""oble at 6% roto
(Include voluoBlrom Schedule K or Sohedulo M.)
17. Amount of Une '141axable 8116% rate
(Include volueslrom Scl1edule K or Scl1edulo M.)
18. Principal lox due (Add lox from Line 15. 16 and 17.)
19, Credlls/Sp Povorty Prior poymonts Ol,count
_~, 1.2,350.00 , 650.00
20, II Line 10 Is greolar than Line 18. enler tho dlllorence on Llno 20. Tills Is Iho OVERPAVMENT,
[EJ 0 I Chock here If you ore requeollng a refund 01 your overpaymant.)
21. II Llno 181s g..olar tl10n Llno 19, onlor 1110 dlllareneo on Llno 21. Tills Is tile TAX DUE.
A. Enter tho Interest on tho balanco duo on Uno 21A.
B. Entelll1elolnl 01 LInD 21 and 21A on Llno 21B. Till' I' tho BALANCE DUE,
Make Chock pa able 10: Ro lotor of Wills A ont
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
CAB
H P L
E P 0
C R C
K 0 K
P S
roMMP~^~~NI)~\ (iJ,laltj,~1I0r^NI^
il"1""""
HARIl19 Illl, PA 171~8.nIlOl
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
coutnv r:or:r
? 1 <J/- 01 'lO
YfAfI
NUMllUI
Dll:! Of Nl'~ (.I1MPl I II AnrJflUI~
g
C
E
D
E
~
21,] North 21llh Siro"t
enmp III I], I'A ] /01]
AMOUNT nEr:EIVlO (Uff IN!lTRUtTION!I)
3B9,220.2}
Romalndor Return
(for datos of dooll, prior to 12-13-82)
Fodoral Estate Tal( Roturn ReqUited
Total Numbor of Safe Doposlt Boxos
(8) .
1,18 , 757.93
Cumbor] mal
Os.
l8.
R
E
C
^
P
I
T
U
I.
A
T
I
o
N
(9)
28,046.35
(11) 29,537.66
(12)_---289,220.22..
(13)
(14)
389,220.27
0.00
(16)
1.26 , 1.27 .41. X Q!.'
15,785.57
SII)~~"U>> OF prRsON RE';;P~~S~ILEJ1UiE!I.INCl lit lUflN
.-3..':"/'1 tl., ~~..... " .
SIONfI'rUF\[ or: PHtPJlr\U\ OlllEH HIAN rH:f'rlr:r,ENTfllIVI
Copyright (t;) 11Hl41olrn holtwarnullll' CPfll'~tn!nh, 111(;,
(16)
263,02.2.86 X .06.
0,00
(18)
l5,785,57
0.00X.15'
(10).
1.,491..31
(19).__ 13 ,000.00
(20) 0.00
(21)
(21A)
(21B)
2,785,57
0.00
2,785.57
T
A
X
C
o
M
P
U
T
A
T
6
N
(17)
Interest
Undlr flenallles of perjury, j rlfwlarlthall have lIKanllned IhlS lehun, IncludlnllAccompAnl'lng h(:hlldulu And sllltemenls, and 10 lhll but 01 my knowledgoand btlliel, it Is true,
coner-tand J..:omplell, I declare thaI all realutatll has been reporlt'd at true market V/llul!. OeclarallOn 01 prepareI' olhel than tho peraonalreprosentAllve is bUild on allinlnrmatlOn 01
whiChpreparerhasanyltnOWlldgll,
Larry A. Hartman, S,V.P. & T.O.
P.O. Box 2%1
il;irl:i~,i;~i';\: - i'A. - - i 'iio',- - -........... -... -...... -.
Dauphin D"posit Bank and Trust: Company
P.O. !lox 2%1
__-0.:~-ri-j~;I;ili;,::'i'A-. -j'/-W," -. - - ....-. -" ..-- - - - -..
DATE
~7,<I'(7
DflTE
["(UIl! 1500 {f,lll'. i"94l
fU:V ' UHf) [)(... (.(-86)
COM\1Rtl:iiIVl.:,..r.t\<::F. ~\Nllm,yANIA
"tQlh'1!N~'IJ\!h&tN'f
ESTATE OF
-
SCHEDULE B
STOCKS AND BONDS
Stanley R. Jeffries
~II '0
ITEM
NUMBER
1
10
SS# 1 l?-OI-H800
01/28/1997
. - -
olnll -ownod wllh R.!II!!t 01 Survlvo,.hlp mUl' bo dllolo~l!!?hodulo F.)
DESCRIPTION
1,0 shares Airtouch Communications Inc.
2
60 shares Arneritech Corp.
Accrued Dividend
3
100 shares AT&T Corporation
Accrued Dividend
4
40 shares Bell Atlantic
Accrued Dividend
5
90 shares BellSouth Corp
Accrued Dividend
6
7,000 shares Dauphin DepcsIt Corp
7
32 shares Lucent Technologies Inc.
B
40 shares NYNEX Corporation
Accrued Dividend
9
40 shares Pacific Telesis Group
Accrued Dividend
II 2,500 shares PPL Resources Inc Hldg Co
lOO shat'es Pennsylvania Power & Light Co. PFD 11.5%
l2 400 shares Rite Aid Corp.
Accrued Dividend
13 60 shares SBC Communications Inc,
Accrued Dividend
l4 40 shares US West Communicationa Group
15 40 shares US West Media Group
Accrued Dividend
". TOTAL (Also snler on line 2, Rec.pllul.tlon
(If more spso. Is need.d, Insen .ddltlon.lsh..'s of s.me elz..)
CoPVrlghl(tj1984 form loftwaro only CPSYltllms, Inc.
FILE NUMBeR
2197-0130
-
VALUE AT DATE
OF DEATH
24.1875 967. 50
57.6875 3,461.25
33.90
38,75 3,875 .00
33.00
65.875 2,635.00
28.80
42.8125 3,853.13
32.40
41.25 288,750.00
53.875 l,724.00
49,875 l,995.00
23.60
38.3437 1,533.75
l2.60
58.6563 5,865.63
23.l875 57,968.75
39.5625 15,825.00
80,00
53.3125 3,198.75
25,80
32,5625 1,302.50
18.0625 722.50
21.40
0.00
$ 393,969,26
Form 1600 Schedule 8 (Aev. 4-116)
AI'V- 15011 EX. (12.88)
C()M~N\~lft\~~\r,*:~~~~~ANIA
ESTATE OF
Stanley R. Jeffries
Jolnllan.nl(a):
_NAME
A.
B.
C.
Jointly-owned property:
SCHEDULE F
JOINTLY-OWNED PROPERTV
SS// 172.01.8800
01/28/1997
FILE NUMBeR
2197.0130
RELATIONSHIP TO DECEDENT
ITEM LE1TER DATE TOTAL VALUE DECO'S DOu.AR VALUE OF
FOR MADE DESCRIPTION OF PROPERTY
NUMBER JOINT OF ASSET "'INT. ~ECEDENTINTEREST
TENANT JOINT
.
TOTAL (Also enle' on IIna 6, ReoapltulBUonl 0.00
ADDRESS
(If more .pacel. needed, In.ert addltlona' sheela 01 eeme .Ize.)
Copyllght (c)t994 lorm soHwal1 only C:PSyalems, Irlc.
form 1600 Schedule F (R.v, 12~811)
!lEV" 11'>10 !;X + (2..01)
COM\mNWI'Il.,'N.ti .Ot/~N~lJVJN'^NI^
"!~lb'N't'b,l,b'Nf
ESTATE OF
S::lHEDULE G
TRANSFERS
Plea.e Print or T 0
FilE NUMBER
2197..DUO
--
2tanley R. J"ffrie~ ss# lU-Ol-BBOO ~m.D997
THIS SCHEDULE MUST B~ COMPLETED AN~ FILE.!!..!!:. THE ANSWER TO ANY OF THE QUESTIONB ON PAGE a IS YES.
ITEM DESCRIPTION OF PROPERlY
NUMBER Include name ot the1rftrl811ullIl, thell
flliatlooshl to decllderlt datil of tfanlhH.
Revecable Agreement J Trust
dated 12/30/93 Betw!1On Dauphin
Deposit Bank & Trust Co. and
Stanley R. Jeffries, Granter,
Upen Death of Grantor Trust
Terminated and A.sets
Distributed to Personal
Representative of EstaLe.
Schedules Band E include
Listing of Trust Assets
EX
---
ClUSION TOTAl. VALUE DECO'S DOLLAR VALUE OF
OF ASSET % INT. DECEDENTINTEREfoT
.
,
.
~
r on IIn. 7, R.capltulatlon) Is D,OO
..
TOTAL (Also ante
(II more .p.ce I. needad, In.ert addlllon.1 .heets 01 ..rna .Iza.)
CoPVrlgh1 (e) 11l94lorm antlware only CPSvatema, Inc.
!'orm 1600 Sthlldule G (Ael/. 2-117)
~
I, STANLEY R. JEFFRIES
(Settlor) of CAMP BILL. PENNSUVANIA
hereby transfer to Dauphin Deposit Bank and Trust Company (hereinafter called
the Trustee), a Pennsylvania bank and trust company, such property as may be
delivered contemporaneously herewith. or at such time or times hereafter. to be
held in Trust as follows:
FIRST: Dispositive Provisions For My Benefit. During my lifetime:
A, All of the net income shall be pElid to me at leElst quarterly or shall be pElid or
accumulated and added to principal, as I may direct in writing;
B. As much of the principal as I may from time to time request in writing shall
be paid to me, or as I may otherwise dired;
C. If. in the Trustee's opinion. I am at any time unable to act or to apply the
payments to my own best interest and advantage, the Trustee may apply
i:lirectly for mv benefit as much of the income and! or principal as the Trustee
may, from time to time, deem aPJ?ropriate for my welfare, comfort, support or
emergency needs, directly and Wlthout the intervention of a guardian. and may
add to principal as much of the income as the Trustee deems advisable.
D. Trustee shall keep true and correct books of account. which books of account
shall at all reasonabfe times be open to the inspection of Settlor or his duly
appointed representative. TlUstee shall also quarterlv render Settlor a detailed
statement showing all receipts and disbursements on account of the trust estate
and the manner and form in which the trust estate is invested at the time of the
rendition of such statement.
SECOND: Dispositive Provisions After My Death. Upon my death while the
trust continues, the Trustee shall pay the then-remaining princip,,1 and income to
my Executor or Administrator for dIsposition as part of my Estate.
THIRD: Right to Revoke and Amend: I reserve the right to revoke or amend this
trust, in whole or in part, at any time and from time to time by an instrument in
writing, deliver,~d to the Trustee and intended to take effect during my lifetime;
except that the duties, powers and liabilities of the Trustee shall not be changed
without its written consent. The Trustee reserves the right, at any time upon thirty
(30) days advance written notice to me, to resign the trust and deliver the trust
estate to me, after deducting therefrom its fees and any expenses then due and
payable.
fOURTH: Additions to Trust: Subject to the approval of the TrUstee, either I or
any other enUty may add property, real and personal, to the principal of this trust.
FIFTH: Trustee', Powers: In addition to the powers granted by law, my Trustee
shall have the following discretionary powers, applicable to principal and Income,
which shall be exercisable without leave of court and shall continue until
distribution is actually made:
A. To accept and retain any or all property at any time hereafter delivered or In
any other manner hereafter acquirea, Incluclng stock or other securities of the
Trustee, or of a holding company controlling tli.e Trustee;
8, To invest in all forms of property (including, but not by way of limitation,
real estate, all types of stocks, bonds, options, and participations in common
trust funds and money market funds); Without being conIlned to investments
prescribed by statute and without being required to diversify;
C. To buy investments at a premium or discount;
D, To hold property unregistered or In the name of a nominee;
E. To give proxies, both ministerial and discretionary;
F. To compromise claims;
G, To join in any merger, consolidation, reorganization, voting trust plan, or
other concerted action of security holders, and to delegate discretionary dulles
with respect thereto;
H. To borrow from Dauphin Deposit Bank and Trust Company or from others,
and to pledge real or personal pl'Operty as security therefor; to loan cash or
securities upon such terms and condil1ons as trustees deem appl'Oprlate.
1. To sell at public or private sale for cash or credit or partly for each to
exchange, to Improve or to lease for any period of time, any real or personal
property; and to give options for sales, exchanges, or leases.
J, To allocate any property received or charge incurred to principal or income
or partly to each, wifhout being obliged to apply the usual niles of trust
accounting;
K. To distribute in cash or in kind or partly in each;
L. To retain any part or all of my business interests held in this Trust as long as
the Trustee considers it advisable to do so; and to conduct, alone or with others,
any such business in which I am engaged, with all the powers of an owner or
with respect thereto, including the power to delegate discretionary duties to
others and to pay adequate compensation to any such person; to invest other
property in such business, nnd to incorporate it or change its form. This power
Includes the right to take all appropriate actions to prevent, identify, or respond
to actual or threatened violations of any environmental law or regulation
thereunder.
.
.
HEIi-\8tl7 EX+(10-114)
COM\l.\lElfift~4~~11l{i~?~^"'^
ESTATE OF FILE NUMBER
Stnnley R. ,JeffrI"s S8ft l/?-l!l-HROO 01/~!!L].25!!__._____1)}7.0130.___
Thl. ..hldul... _"",oprl.t. only '0' E."'t.. 0' d6oldonl8 <lyIng .n., O.oember 12, 1"2.
This 80hedule Is to bo uned for oil futuro Intolosts whoro 11m rato olln)( which will be apPUclIblo whon tho futuro Inter08t vosls In
08908slon and enjoyment c~n"ol bn ostabllshod with cortAlnty.
The Instrument creatIng lho futuro lntmoallfi:
X Will
SCHEDULE M
FUTURE INTEREST COMPROMISE
1::J. Tru.1
(Pl.... .1lIch oopy ., In.trum.nll
.r.J Olh.r
I. B.nell.l.rI..
NAME OF DATE OF AGE TO
BENEFICIARV . RELATIONSHIP BIRTH NEAREST BtRlliOAV
1. Children of Decedent Chlldren
2.
3.
4.
5.
II. For doced.nl. dying on or aller July 1,1994, If a surviving 'pou.e exerol,ed or Inlend, 10 exerol,e one of the following wllhln 9
monlh, ollhe decedenl', de.lh, check Ihe .pproprl'le box .nd eupply . oopy of Ihe dooumenlln whloh Ihe ,urvlvlng epoullll
exerelae, ,uch wlthdr.wal rlghl.
o Unllmltld right 01 wlthdraw.1 ~e.!! rlghl 01 WIthdrawal
III. El<p1.nIUon 01 Comprom..e OIl.r: (If more 'pace I' needed, oUaoh addlllon.18,6 XII" eheel,)
i
IV.
Summ.ry 01 Comproml.. OIl.r:
1. Amounl of Fulure Inlere.t , , , ,
" " " ".
263,092.86
2. Velue 01 Une 1 exempl from lax a, emount pe,.lng 10 oharlllea, elo, ,
(aI,o Includa., part of lotal ,hown on Une 13 of Cover Sheel)
3. Value of Line 1 pa,.lng 10 apou,. al approprlete la. rale , . . , ,
Chock 1 Block 0 6%, 0 3%, 0 0%
(al.o Include.o p.rt of 101,lohown on Line 16 01 Ccver Sheel)
4. Value 01 Line 1 Taxable al Lln..1 Rale
(aloo Illelude ao rart of 101,1 ,hown on Line 16 01 Cover Sheet)
6. Value of Line 1 Taxable at ColI~teral Rale .
('.1'0 Include.. part of 10lal 'hown on Line 17 01 Cover Sheel)
6. Tolal Value 01 Fllturelnteresl (sum of LInes 2lhru 5 Illust equ;'\1 Une 1>
. 0.00
,,' , . o.no
. 263,092.86
. 0.00
. 263,092.86
rorm 1600 Schrdule M (Rev. 1O.9")
CopyrIght (e) 1~9!) form ~oltwArfl only CPSystom8, Inc.
..
.
fH;:V.. \641:1 0:. (6/11f,l
c(JMMONW[^l.TI~ OF rFNNBYLVf\NIA
SCHEDULE 0
TRANSFERS, TO SURVIVING SPOUSE L
lNHU\IlANc;t TAX RlTURN
RtfllOENT DE(;F.DUH
E9TA'f'E OF Fllo Numb"
8tanley R, Jeffries S8ff 1/2-01-B800 01/28/1991 2197.0130
PART A: Enlor Iho doscrlpllon .nd v.l"o ,,' .1I1"loro.I.., bOlh '.'.blo ond non-IB>oblo, rogsrdlo" ollocBtlon Bnd 1'101 of dsduollon.,
__~.whlch aB9...,t~9odo!lt's Autvlvlng I:lpouao bV wllI, InlOfllacy, operation of IRW, or olhOlwlao.
_"01'11. Doeorlpllon 01 1101'11'
1 Dauphin Doposit !lank and Trust Co, T\W
Stanley R, Jeffries
Unified Credit Trust F/B/D Spouse
Item IV of Living Will and Trust
See Schedules B & E losa Expenses &
Debts reported on Schedules H & J
(Value of Entire Trust 389,220,27, Value
Life Eatate 126,127,41 aa per Calculation
Schedule K,
Amount
389,220,27
P.rt A Tol.l: Enlor the tot.1 hers snd In Ihs spouse'. "Amounl Rscelved" blo~k on Page 1 389 , 220,27
F.lectlon To Subject Property To 'fax Under Section 2113(A) As A Texablll Transler By This Decedent,
If a trust or similar arrangoment meots tho roqlllroroonl of Section 2113(A), and:
ii, The trust or similar arrangoment Is Hslod on Schedule 0, and
b. Tho value of tho lrust or similar arrang~~rnrmlls entered In whole or part as an aSSAI on Schftdulo 0,
Ihon the transforor's personal representative may spoclflcally IdentUy tho trust (all or e fractional p:lrtlon or percenta\:1o) to b€llncluded In the election
10 have $uch trust or similar propo!1y troatod as a taxablo transfer In tills astate, If lass than the entirf! vallIe of the trust or slmllar property Is Included
as a taxable transfer on Schudule 0, Iho porsonal ropresontallvo shall be consldolod 10 hava mado tho oloction only as to a fractIon of the trust or
~lmUar arrangemont. Tho nurnerator of Ihls fraction Is equal to tllo amount of tho trust or similar anangomont Included aaa tal(ablo asset on Scheduls 0,
The denominator In oqusllo tho tolal valua olltlO trust or similar artangemont.
ElECTION:Oo you .Ioot u"d.r S.otlon 2113(A) to t,..t es a I..abl. tre".f.r In this .slel. on or. portion 01 a tru.t or similar .".ng.m.nt
grelted for the 80le use of this deoedentls 8'Urvlvlng SpOUSG durtng the surviving spouse's entire lifetime?
YES [] NO 0 Slgnalur. _ ;(;~~. d.~~,l;;'..~ Dat.
Note: If the eleotlon appUes..!o "lOre than one trust or similar arrangornen., then a separate cop)' of SClh~dul. 0 must be slaned aM flIed.
Part B: EnlGr the doscrlpllon and valuo of alllntetOSI9, both ta)(a.blo and non-taxAble, rogardloss of location and net 01 deduotlons,
which ass to the docadont's surviving ~ouno for which a Soctlon 21'13(A) ,~Ioctlollls being made,
De'crlpllon 01 I~~_ _
Item 1 in Part ^ above being Unified Credit Trust
F\B\D Wife per Item IV of Wi 11 (Value 389,220.27
Life Estate 126,127.41)
Note: Electl.on under 72 P. S" Section 9113
is bel ng made as to Entire Trust,
liei'll *
1
Amount
389,220,27
Psrt B Tolol (..e In.lruello,,")
389,220,27
COl'yrlghl (e) 1995 form software only Cf'5ysteIl1S, Inc,
Form 1500 Sohodulll 0 (Rov, 11-95)
I Nn:RNAL R EVENlIE SERV I CE ("ENTER
Northea~t Region
DC(lllrtlllcnt of the TJ'ell~lIry
D, 0.'- 2 J
Date;
M'Il 0 d 9lll
Estate of; St/lnley R, Jeffries
Decedent's SSN:
Dauphin Deposit Bnn~ & Trust Co,
1', 0, Box 2961
Hnrrisburg. PA ,7105
Date of Death:
Person to Contact:
r1/~ 9 7- /30
()' .'
172-01-8800V
Jnnuary 28, 1997
Bnrbara Punk
Contact Telephone Number: (215) 516-3946
Estate Tax Closing Letter (This is not a bi II for tax duel
Our computation of the Federal tax liability for the above estate is shown
below, It does not include any interest or lnte payment penal ties that may.be
charged, but other penalties have been considered in the computation, You
should keep a copy of this letter as a permanent record because your attorney
may need it to close the probate proceedings for the estate. This letter
is evidence that the Federal tax ret.urn for the estate has either been accepted
as fi led, or has been accepted after an adjustment that you agreed to.
This is not a formal closing agreement under sect ion 7121 of the Internal
Revenue Code, We will not reopen this cnse, however, unless Revenue ProcedUre
94-68 applies, See attached copy.
If you have any questions about this letter, please write or call the person
whose name and telephone number are shown at the top of this letter. If you
write to us with questions about this letter. please provide your telephone
number and the most convenient time for us to call if we need addl t lanai
information. Please attach this letter to any correspondence to help us identify
your case, Keep the copy for your records,
Thank you for your cooperation.
cc:
Sincerely yours,
~r~r12--
(y/rector. s~~e Center
Enclosure:
Co py 0 I' t. his let tel'
TOTAL TENTATIVE TAX..., , .'..",.,. '. . ..,. ". , . . .,., ..,."". $
LESS: GIFT TAXES PAYABLE (GIFTS MADE AFTER 12-31-761....,..$
(IN I FI EO (,REO!T. . . .. , . . . , . . , , . . . . . , , . . . . . . , . . . . . ,. , . , . $
CR ED I l' ~'OR STATE DF.ATt! TAXF:S.."...,..........,.,. , . . $
CREDIT FOR GIn TAXF.S (ON GIFTS PRIOR TO 1-1-77).... ,$
(,RF.IlIT FOR FORF.lGN DEATH TAXES.....,.,.........,...,.$
CRED I l' FOR TAX ON PR I OR TRANS FERS, , . . . . . . . . . . . . , , . . . . $
TOTAl. SlJATRACTIONS"..,........,.....,....,.......,.",...,..$
NET ESTATE TAX. . , , . , , . . . . , , . . . . . . . . . . . . , . . . . . , . . , . , . , . . , . . , . $
UENERATION-S~IPP[NG TRANSFER TAXES"..,.."........"",..,.$
~F('TI()N ~qSO,\ IN('RFAS~:n ESTATE TAX........,..........,...., ,$
rOTAI TR!\NSI'F1~ TAXES....,..,.....,..................."..., ,$
I' f.; N ,\I T II' S. II' II N \' . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . , . . , . . . , . , , , . $
I'.n. n", .1.11. Ilcn'oIl1efll. 1',\ 1'1020
127.357.51
0.00
192,800.00
0,00
0.00
0,00
0.00
192,800.00
0.00
0.00
0.00
0.00
O,on
~
I.etter 1>27IS(') (Rev. S-,qhl
COMMONWEALTH OF PENNSVLVANtA
DEPARTMENT OF REVENUE
/ ~i . " ?"'l (.,
8UREAU OF INDIVIDUAL TAMr:S
lHHUUTANCE TAlC OIVISJON
OEPT. za0601
HARf1ISIlURQ, PA 1712'8-0601
NOTICE OF INHERITANCE TAM
A~PRAISEHENT, AllOWANCE OR DISAllOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAM
02-02-98
JEFFRI ES
01-28-97
21 97-0130
CUMBERLAND
101
E~=-,=~A""unt R.~ltt.3
MAKE CHECK PAVABLE AND REMIT PAVMENT Tal
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. REl'AIN LOWER PORTION FOR YOUR RECORDS ....
il EV: iS4? "f,iC AFP' - (09: 97Y-NoYic i: - -cW "iNH Eiii f AN-CE - i'A x - APPRi.i SEMENT -; -A i.l1iwANcE - ,ilf- -- - - -- -- - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
STANLEV R FILE NO. 21 97-0130 ACN 101
DATE
ESTATE OF
DATE OF DEATM
FILE NUMBER
COUNTY
ACN
LARRV A HARTMAN
DAUPHIN DEP BK 8 TR CO
PO BOX 2961
HBG
PA 17105
ESTATE OF JEFFRIES
TAM RETURN WAS: I X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGlflAL RETURN
1. R..l Est.t. (SChedule AJ
2. Stock. and Barlda (Schadul1l 8)
5. Closely H~ld Stoek/Pertn.r,hip Int.r'lt (Schedule C)
4, "n~tg.g../Not.. Receivable (Sch.dule OJ
S, eMah/D.nk Paposits/Hilc. Perlonal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transt.r. ISchedule G)
e. Tot.l A...t.
I ) CHANGED
(1)
(2)
(3)
(4)
IS)
(6)
17)
.00
393.....969 ,26
.00
.00
2~..Q
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Fun.,..l Exp.ns../Ad~. Costs/HiIC, EXPlns.. (Schedull H)
10. Debts/Hortgage Liabiliti../Liena (Schedule I)
II. Total Deduction.
12. N.t V.lu. of Tlx Raturn
15. th.rlt.bl./Gov.rn~.nt.l BlqUI.tS) NonMellctld 9113 Trust. ISchedul1 J)
14. N.t V.lu. af Est.t. Subject to Tax
If an assessmant was issued praviously, linas
reflect fi\luras that illcluda the total of ill
ASSESSMENT OF TAX:
IS. AMount of line 14 .t Spou$ll rat. (IS)
16. AMount of line 14 tlxMbla .t Lln..l/Cl..~ A rat. (16).
17. AMount of Line 14 taxahl. .t Coll~t.r.l/Cl... Brat. (17)
1'. PrincipII Tax DUI
NOTE:
TAX CREDITS I
PAYHENT
DATE
04-25-97
04-28-97
10-08-97
RECEIPT
NUHBER
AA211229
AA211226
AA242323
DISCOUNT I')
INTEREST/PEN PAID (-)
350,00
300,00
.00
(9)
(10)
28,046.35
*'
tn-lUll_ ,,, lOt-tll
STANLEV
R
1.491.;U
Ill) _
(12)
(15)
(4)
DATE
02- 02"98
NOTE I To Inl\l,.. prop.,.
oredit to your account J
subnit the upper p~rtlon
of this forn with your
tax pfily.,.nt.
418.757.93
;>q .1i~7 iaia
389,220,27
.00
389,220.27
14. 15 and/or 16, 17 and 18 will
raturns assessed to date.
,00
15,785.57
.00
15,785,57
15,785.57
,00
.00
,00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
I IF TOT~l DUE IS lESS THAN fl. NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS REflECTED AS A "CREDI'r" ICR). YOU HAY DE DUE
A REFUND, SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS,)
126,127,41 M .00,
263,092,86 M ,06,
,00 K ,1~,
liD)
AHOUNT PAID
6.650,00
5.700,00
2.785,57
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTERE$T AND PEN.
TOTAL DUE
RESERVATION I tltetel of dtaldlnh dylnl on C'lr before D'ClIIdI,r 12, 1912 ... if Iny futurl Inter..t In the ..tat.' II tr.".hrrld
In po.....Jon or InjQ~~'n\ to Cl,.. a (oollltlral) b.n'fla'erl" of the dlcedlnt .ft.r thl IMP1ratlon of any ..tat. for
11ft or for y.ar., the COMonw"lth h.r.by .MPr...ly r...rv.. the right to IPprahl and ...... trln,f,r Inh,rltlllnce Tll(,1
at the lawful ellll B (oolllt.rall ration any .ueh futu,.e Inhr..t.
PURPOSE Of
NOTICE I
PAVHfNT I
REFUND (CR)I
OBJECTIONSl
AO"IN
iSTRATIVE
CORRECTIONS,
DISCOUNTl
PEH.LTV,
INTEREST I
To fl.llfll1 the requlrl..ntl of S.ction 2140 of thl Inh.rltanc. and f..tatl TeM Aot, Aot 21 of 1995, (72 P,S,
S.otion 9140).
D.hch the top portion of thil Notio. and lub.1t with your paYlllnt to the bghhr of Will. prlnt.d on the "I"er" lidl.
uHakl check or lonly ord.r payabh tal REGISTER OF MILLS ~ AGENT
A r.fund of . hM crldlt, whloh wu not rlque.tld on the TaM R.turn, ..ay bl r.quI.t.d by co.pl.ting fin "Appllo.tlon
'for R.fund of Plnnlylv&n!a Inhtllrltano. Ind F..tat. TaM" (REY-UUl. ApJtI1c:atlons ar. Ivail.bl. .t the Off In
of the R.gllt.r of Will., any of the 25 R.".nuI Dlltriet Offlo.., or by oallJng the 'Plolal 24-hour
an.wltJng ..r"io. ~b'r. for for... ord.rlngl In p.nn.yl"anla 1-800-362-2050. out.ldl P.nnsyl~lnlB B~
within local Harrl.burg arIR (717) 787.809~, TOOl (117) 172~2252 (H.arlng IlIpalrlld Only).
Any p.rty In lnt.rolt not ..tJ.fi,d with the apprll....r.t, allowanc, or dls.llowano. of d.duotlon., or ..s.....nt
of ttlIC (Inoluding dhCl\)Unt or Int.r..t) a. ahown on thh Notlo. .u.t obj.ct wlthJn .JKty (60) da~' of receipt of
thh NoUc. bYI
-~wrltt.n protist to tho Pl Olp.rbent Of R.".nu., Bo.rd of ApJlellll, Dlpt. 281021, Harrisburg, PA 17128.1021, OR
utlllctlon to hllv. the IIl1tter d.tprlll".d et fludlt of the nocount of th. p.rsonlll repres.nt.tlv., OR
~-appliUIl to the Orphan,' Court.
f~tual orror. di.covlr.d on thl. .....,..nt .hould b. .ddrll...d In wrltlno tOI PA D'Pftrt.ent of R'v,nue,
aur.flu 0' .lndl"ldua1 T.M", UTHl POlt A.......nt Rllvlew Unit, O.pt. 280601, Harrhburg, PA 171Z8~0'01
Phon. (117) 787.6505. S.. page 5 of the bookl.t "Instruct Jon' for Inh.rJtancI TIIM R.turn for a na.ldent
Dlo.dOt'lt" (REV.1S01) for an .Mplan.tlon of nd.Jnl.tratl".ly oorr.ctabl. IIrrort.
If anv hM dUll II paid within thr.. (3) o.hnd.r lIonth. aft.r thl d.c.d,nt', d..th, a flv. p.rcllnt (5iO dhClount of
the te)l paid 11 allow.d.
The 15% tllM .lIInuh' non.p.rtJcllpatlon p.nalty 11 eOllPut.d on the tobl of the taM nnd Jnterut .......d, ,net not
p.ld be for. January 18, 1996, the flr.t dBY .ftlr the .nd of the tBX Blln..ty petlod. Thh non~Pflrtlclpet1on
p.nMlty 1. app..labl. In th, sa.. ..nn.r .nd In the the .... tl.. p.rled al you wauld app.al the t'lI and lnt.r..t
thllt h.. b..n .......d II, lndJe.he:! on thh notlo..
Int.r..t !. oh.rg.d b.glnnlng with flr.t day af d.llnquenov, or nln. (9) .onth. and on. (11 dav fro. the data of
d.,th, to the d.te at p.y..nt. TaM" whJch b.oa.. dllinqu.nt b.forG January 1. 1982 b..r Int.r..t .t the r.te of
.b (6%) p.rc:.nt plr annul ealoulatlld at a dally rat. of .00016'.. All ta~.s which bile... d.llnqulnt on Ind aft.r
January 1, 19BZ will b'~r Intlrl.t at a rat. whloh will vary fro. eallndar y.ar te c.lond.r y.ar with that r&t.
announoed by th. P. Depart.ent of R.".nuI, Th. tlppUcablt Inh,...t rlt.. for 1982 th,'ougtl 199B arll
l'.!!I: Interut Rah DIIl'l tnhr..t Fletor ~ Intlre!.l...!!!.!.! Daily tnt.r..t Factor
1982 20X . 000S~8 1987 9X .000247
1985 16X .000~3lS 1988-1991 11% .000301
191. llX ,000301 1992 9X .000247
19&5 15% ,OonS6 199)-1994 n .000192
1986 10;,( .000274 1995.1998 9;': .000247
"-Intllr..t 1. oalculat.d a. followsl
INTEREST' BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-.Any Notlol I..ued .ft.t the taM beeo... d.llnqu.nt wlll r.fleot an Int.rl.t calculation to flft..n (15) day.
ba~ond thl ellt. of thl ........nt, If paYllnt 11 .eOl aftar thll lnt.rllt cOllf)utatlon rtatt ,hown on the
MDtlo., eddlt1or\.l 1nter..t IlUIt bt c.loulatld.
\.
r
_..- .=..........
~! . I
00
tl;JR1.dtll;?PI!!1
. . l7;,",cr;/ '" "0; t;;
, v-L 1'~~;: ~ YI"*C7-l~rrJlIl' V1(tA11l/Y
'eOIIOU e4l411M P9pnlOUI SUM IUElW9191S PI99 10 ^do~
'U!~ 10 I~n" ,
)!911 '/'JSIOIl9U9Q . JOI1P'UO S9 ElltllS!> 9111 U! ISBJ91l11 LIP. Un",
!1I\tflj 01lU9lunooon alii 01 UMOU~ yOSJAd Jl'410 AmA"
iUHlU!alf} p!Hdun AJi'MH Olll~J^15 U8f1Q set! 'UOllf1QU\SIO
lUn\lIBH~lS pIPS 01 <)l,lO:t;1 1'-111 " "', 'ii'! '.n ,\1
\\1:'11)111\10:) j(lj "!I"\
t",-,
r
"'f
I
" ,".
l.-;j'>"i'i 'iii
;:';,11';', f"
~;:S '" ~: tf t:'~ 1
l>l ~
o~ H 0:: ~. ::1 g't3
~ 0 .' 1\' >- () c: ~
~~ z t:: ~ .,J.-- ~ U ~
0 Z ;\, -- <1J '"
H~ H 'Ll ~~ 0 f ,(J 0 iU Q) ~ ~i
~'" '" ..., H ,. ::.:;.... .c: (5
z~ H U H'" ,- :;:>0+-0,...
:>- . ""ILl U PILl ~,\' :' '" ~ 0 i
o >l H ..: <II ~~ ' ~ r [II '0 c: ....
~~ A H . ,[: Vi ~ CD
l:l ~~ ~ r1 "',~ ii. \, 10,_ ;; (/) Qla
o . H "~-~O)on:s
ur.: g; ~ z-o"'u , ~~
eJ~ H~HH ) Ii) : I,,) 1~ ... C Q)
., g.::c....
~e3 0 ~ ro A ~ ~ h. lU
U H Au lilffi ':1 ~ B Vi :s.~
0 '" ~
HU ~E-I "i , (f) Q.l
g; '" ~ "''''' ,'> ; ,!/ ,.. ru
~ 0 !:II'" C, 2! ~-E :J
O~ ~~ H ~O . " c: is
U~ ILl ~ OH ...~ 11)'-
~ "0 !<l <liH 0:: I.. ,"....
A~ H ~ ':i -:-~: ~
~~ 0 H ~
'" l; Q "
ILl <II .. ~ "
:>, p "
~ , "
HU " ~
,.
-. ....
;; 0
(\ t;(
J)
~
""'~
C'.
P",.
/Y6/"
\;,
."~
, "'J ,-<hI"",
of ~(/ ,"0 Y 't>
''.f'' 01'1
~, I,
~':.
(3
.
, ,,(
D Dauphin Deposit Bank
an<i TruSI Company
c
.'
"
1997-04-02 2,500 aharea Pennaylvan t a Power
(, Light Reaourooa Ino,
Not Proceeds 51, , 745.81
Fid. Acq. Valuo 57,968,75 0.00 3,222.94
1997-04-02 400 ahorea Rite Aid Corp.
Net Prooeods 18,1,17.03
Fld. Acq. Value 15,825.00 2,592.03 0,00
1991- 04-02 60 aharea SBC Communlcationa
Inc.
Net Proceeda 3,467.03
Fld. Acq. Value 3,198.75 268.28 Q,OO
1997.01,- 02 40 sharea U.S. \leat
Communication" Croup
Net Proceeda 1,400.60
Fld. Acq, Value 1,302.50 98.10 0.00
1997 -04-02 40 shares U.S. \lest Media
Group
Net Proceeds 745,62
Fld. Acq, Value 722.50 23.12 0,00
1997-0S-07 100 shares Pennsylvania Pcwer
& Light Co. PFD I,. 5%
Net Proceeds 7,914.88
Fid. Acq. Value 5.865,63 2,049.25 0.00
Total Gains and Losses/Principal
Les s Loas
11,797.33
3,445.42
3 ,445 .4~.
Net Gain
8,351.9l
---....---.......
.5-
Rouervo:
Cumberland County Register of
Wills. Cost of Filing Final
Account
. Federal. and Statu Tllxue:
1997.04-25 Cumberland County Regt star of
Wills . PA I nhed 1ol1nco Tax
Payment
1997-04-30 Cumber land County Regletar of
Wills - PA lnherl tance Tax
Payment
1997-10-07 Cumberl and County Regiater of
Wills . PA Inheritance Tax
Payment
Fees and Commissions:
1997-1l-25 Rhoads & Sinon - Attorney's
Pee
Dauphin Deposit Bank and Trust
Co, . Executor's Fee
Rhoads & Sinon - Attorney's
Fee
Family Exemption:
1997-12-1l Ruth N. Jeffriea Family
Exemption
500,00
6,650.00
5,700.00
2,785.5,
4,500.00
13,228.00
4 ,500. 00
3,500,00
.......................
Total Disbursements of Prinoipal
-7-
1,428,35
15 ;135 .57
22,228.00
3,500.00
44,704.23
-----..-----
RECEIPTS OF INCOME
o i v Wends:
1997.04.03 IMcent Technologies Inc. 2,40
1997.C4-03 Pennsylvania Power & Light 1,043.75
Resourcos Inc.
1997-04.03 Pennsylvania Power & Light Co. 112 . SO
PFD 4.5% .M..................... 1,158.65
Intereat:
1997.03-04 Capital Reserve Account 59.03
1997-04.03 Capital Resarve Account 95.67
1997-05-05 Capital Reserve Account 1,579.87
1997 - 06 - 05 Capital Reserve Account 497,63
1997-07-03 Capital Reserve Account 487,03
1997-08-01 Capital Reserve Account 4.90 . 04
1997-09-03 Capital Reserve Account 462,13
1997-10-02 Capital Reserve Account 511.15
1997-11-03 Cap i tal Resorve Account 486,22
1997.l2.02 Cap i tal Reserve Account 439,22
1997-12.31 Capital Reserve Account 479,99
.......................... 5,587,98
Other:
1997-03-24 Stanley R. Jeffries T\A - 7.23
Income Cash
1997-05-l2 Stanley R. Jeffries T\A - 0,01
Income Cash .................. ........ 7,24
..........................
TOtal Receipts of lncome 6,753,87
11II..."'*.._____11I_
-10-
j5-1t(). ~
COMMONWEAL,.H OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
*'
c--'
BUREAU OF INDIVIDUAL TAMES
IHttERIUNCC TAM DIVISION
Of.PT. 210601
HARRISaURO, PA 171ZI-0601
IIV.~" 'I A" (.HIl
LARRY A HARTMAN
DAUPHIN DEP BK & TR CO
PO BOX 2961
HBG PA 11105
DATE 05-18-98
UTATE OF JEFFRIES STANLEV R
DATE OF DEATH 01-28-97
FILE NUMBER 21 97-0130
COUNTY CUMBERLAND
ACN 201
f~~~__~~~t ~.~t.Od'-]
MAKE CHECK PAYABLE AND REMIT PAYMENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE I To 1n.ure prop.r cl"'ed1t to your account, SubMit the upp.r pod ion of this forll "Uh your tax paYMant.
CUT ALON\; THIS LINE .... RETAIN LOWER PORTION FOR YOUR FILES ....
;il';': 483 - Ei(- A'Fjl'-C oj:-'7 i - - - - -il-. - Nofi l: it -oF" -liEi'fIiH'i HA f'iiiti - AN-Ii - A S-S ES SHENT - -- - -- - - -- - - -- --- --- - - - - - - --
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF JEFFRIES
STANLEV R FILE NO.21 97-0130
ESTATE TAX DETERMINATION
ACN 201
DATE 05-18-98
1. Credit For State Death Texe. e. Verified
.00
2. Pann.ylvanie Inheritanoe Tax Asaessad
(Excluding Discount a~d/or Interest)
15.135.57.
3, Inheritance Tex Assessed by Other States
or Territories of the United Ststes
(Excluding Discount and/or Interest)
.00
5, Pennsylveni3 Estate Tax Due
15.135.57
.00
4, Totel Inheritance Tex Alaeased
TAX CREDITS I
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
'5 CO
:oq- '3~
~~'7'" -
li'l ) 0
, ~ ()
N 'l
, '
[> ,T;; ~ ;)
0 Cl -I)
(f& ~ . "-J
~s.::
~8
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(IF TOTAL DUE IS LES~ THAN .1. NO PAYHENT IS REQUIRED
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (tRI, YOU HAY BE
DUE A REFUND. SEE REVERSE SInE OF THIS FORH FOR INSTRUCTIONS,)
;00
.00
.00
,00
-IF PAID AFTER THIS DATE. SEE RLVERSE SIDE
~OR CALCULATION OF ADDITIONAL INTEREST.
PIJIlIIOIE lII'
NOTICE I
PA'/HENf t
lC'l fU1f111 tht ,"",ltMlntl (tf '.otion ItltS I.b) of thl Inheritance and E,tat. ralC 'at, Act 21 of 1"5,
(7~ P.I. Slct!on '14&',
Dtt~h t~ top portion of thl, Notlcl and .ua.Jt with your p.y~ent to thl Ragl.ter of Will, printed on the
r,vlr.. ,Ida.
-- Meka chick. or 1II0nov ord.r peyabh tOI REGISTER OF HILLS, ADENT,
REFUND (CR)I A r.fund of . taw cradJt GaY b4 r.qu..t~ by co~l.tlng an "Application for Refund 0' Plnnlvlvant,
Int'Illlrltano. INld htat. TeM" (REY-lSiS). APplication. It. IVIJlIIbl. at thlt OfficI of t"- Rqlst.r of WU1.,
any of thl Z! RGvlnua DI.trlat Of' 10111 or 'rOll the Oapartlllnt', 24-hour .n.warlng ..rvlel nl.Mber. for for.. ordtrinel
In Penn'vlvant. 1-600-S6t-lOSO, outDide Pennsylvania and within local Hartl,burg ar.. (7\7) 781-8094,
TOD'll (717) 71Z-ZZ5:l CH..rinD I"PltJr'd Onh'L
OBJECTIONSl
ADI1IN~
ISlltlnVE
CORRECTIONSI
PENALTY I
JNTERES'f1
Any party In Int.rut not n11,U.d with th. a".UIII.nt of till( at thown or. thll notic. ..ay objeot w!thln
.IHty (60) day_ of reo.lpt of thlo Notlc. bYI
--writt.n prnt1ut to the PA neparh'Mt of Rllvenue, Board of ApJ'leall, Dlpt. ?IIlOZl, 11arrhburg, PA 17lZ8"1021, OR
~..ll.ctln, tQ ha.... the .Itter dltlrlll,...d lit ItOdIt of thl p.rlional r1pr...ntllUv., OR
nilflp..l to the Orphans' Court.
f~tu.l errors dhcoverad on thl. au..sllant should bl IIddrlllud In wrltlnA tal PA nltlPllf't!I..nt of R.l,I~,
(hJr'Hlu of Indll/ldulIl lax.., ATTNI POlt AUluller.t ".vlaw Unit, nap\. Z8rJ6Dl, ftsrrlsburll, PA 17lZ.~0601,
Phonll 0171 787"tr.5115. $.. paAI 5 a1 the bookllt "In.tructlons for Inheritance Ta)l. Return for 8 ~.t1lhnt
n.ced.nt" (REV '1501) for M .xplanlltlon of ad.lnlstratlvetv correctabll errarl.
The 15% tax aanlsty non-participation p~lty II cOMputed on thl total of thl tax and Int.r..t al.~...d, and nat
paid b.far41 Jrmultl'y la, 1996, the flrllt day after the end of the tax ".l1ftlty plrlod. Thh non~partldpatlon
panalty Is IIrpealable In thlt SIll.. ..annar and In ttHI! tile nIl till. period fIB you would app.al the t~)( Bnd Intor.U
that hat be.n a....'.a a. indicated DO thl. notlc..
For data. nf d..th on or aft.r 10"3-91, P.nn.ylv.nla E.tat. Tax b~,.d on the F.der.l Elt.t. Tax
return beco.~' dellnqu.nt at the .xpiratlon of nln. (09) 1I0nth. fro. th. d.t. of d.ath.
for d.t.. of d.ath prlnr to 10~!-~1, P.nn,ylvanl. Eltet. lox ba.ed Oil the Federal E~t.t. T.~ r.turn
b.cOll.. dlllnqu.tlt at the .xplrBtion of alghteen (18) .onth, fro. the date of duth,
Tlx" Nhloh neca~. d.lln~Jont b.fore January 1, 1~.Z b~8r Int.rl.t lit the rat. of .lx (6X) p.rc.nt par ~
Cl.lcul.t.d at . dally rete of .000164. AU tax.. which bacH' daUOquaflt on or after Jllnuar" I, 1912 lillll bllr
Int.rut at II rat. which will ...ery ffOll cal.ndar Ylllr to t8hnd&r ynr with that rata announr..d by the PA
Oap.rt.ent of R,v.l'IUa. Tne DPflUclllbl. lnhre.t rllt.. for 1962 through 19911 lIIrel
V..r Inter..t Rata Dally Int.r..t Factor V..r Int.rut Rlt. Oalh Intlllr..t flKltor
---
1982 lO% .000S4' 191'7 OX ,(\GOU7
19U 16:< ,000458 1988-1991 It:( .000301
1984 11:< .000301 1992 'X .OMz~7
1915 UX ,000356 1993-1994 'X .DDD19Z
1'" 10iC ,00DZ7lt 1995~I'98 'X .00021\7
~~lnterl.t 11 C1.loul.ted .. 'olloH'1
INTEREST' BALANCE OF TAX UNPAIO X NUNBER OF OAYS DELINqUENT X DAll,y .tNTEREDT FACTOR
hMY KotlCl. luuad aft.r the tex "(,;0'" dellnqu.nt wIll r.fleet an Int.r..t CIICluhtlDn to fHh8!'l (l!i) dlYI
beyond the data of the y......-nt. If ~ay..nt II ..aa .ft.r the Int.r..t cOlpUt.tlon d.t. Ihown on t~
Notice, Mldltlonal int.r..t lIU.t bti l..'1l1(lulat.d,
\
PIJRlIOSl! OF
NOTICE I
To fulfUl the rtcNlrUMlnb of SHUon 2145 (b) of thl InhlrltMOI Ind Elt,t, 111( Aot, "at II of 1995. (72 P.I.
SHUon 9141),
PAvttENTI
o.tHh the top portion of thlt Not1Qa Md ,ubIlJ't with your PIYNnt to the Regilt', of N11l1 print" on tM
r.v.r.. I1de1.
h Milk. check or 'OM~ order payllble tnl REGISTER OF MILLS, AGENT.
REFUND (CAl:
A refund of . tllM crH1t ..v b, requelt,d by cOlIPl,ting an "Appl1oation for R,fund of Pennlvilllnl,
Inh.rlt~. end E,t,t, h)(" (REV-UU)' ApplJcIUonl ar. "....Uabl. It thl OfficI of the Regllt,r of NUll,
any of the 21 RI"1OUt DI.trlot Of'lc.. or fr~ the o.,.rt..nt'. Z4'nour ~.w.rlnt ..r\l10M ~r' for fnr.. order Inti
In Penntylvanll 1-'00-562-2050, out,id, Pennlvlvenll and within local H~rrl.burg .r.. C7t?} 717-8094,
TDDt e711} 71Z-Z?52 (Hlaring IilPllr.d Only),
OIJECTIONS: Any perty In Inter..t not .,tJ,fled ~Jth the .....'..nt of tlM IV .hoMn on thl. notlel .I~ objlot within
.het". (60) dl~' of rlcelpt of thll NoUel b~1
~.wrltt~ protut to the PI. o.plrt.."t of Revenue, tolrd of ApPI.I., hpt. 211021, Hlrrhburg, PA 1712&-1021, OR
-~Il'cttnt to h,vI the 'Ithr detaralned It I!IIUdIt of thl plrsonal r.,rulntatlvl, OR
~~.pltll to thl Orphan,' Court
AUttIt4-
ISTRATlW:
CORRECTIONSI FactuIl Irr~r' di,oo~lrld on thl, ........nt .hould b. addra.ft~d In writing tal PA Deplrt..nt of R.venue,
Bur.au of IncHvJdYal faIC", ATlNl Po.t A...".."t R.\'llw Ul'Ilt, D~t, 210601, Harrhburg, PA 17121-0601,
Phone (717) 717-6505. SH p~ 5 of thl bete*ht ''In.\rlJction. for Inh.ritenol TIM R.t~.rn for I R..ldent
hoecbnt" (REY~150l) for an IMplanaUun of adllJnhtrllltlvlh oorr,atRla errnr.,
PENAL TV I
The 15;( tlw RnIsty non-plrtlcJplUnn pl1\lDlty 11 nOllPutlld on the tot. I of the hl( and Jnter.st ......ed, and not
plld tMfor. January }I, 1996, the flr.t day aft.r thl and of the tal( alW\t.sty p.rlod. This non-plrtlclpltlon
penlUy It appealabll In thl ..... .ann" ttnd In the the ..... tiN period .. yCY would app..1 the talC and Int.rllt
thlt hi' bien .s.....d I' Indltatlld on thl. notlCI.
INTERESTl
AddlUonal PIM.yIVWlII E.tat. TalC anltslld u II ra.ult of . chang. on the rlcklrll (.t"tlt TalC cloling
l.ttar b.COM. dtU"....nt at the! IMPlratlon of anti (1) ~,th frol the data the flnlll noUel IIf thl jntlr""~
In F~r.1 f.t.t. r'M I. rl~alv.d.
riM" which ~... o.llnque~t beforl JlnUary 1, 1982 bI.r Int.rl.t .t thl rlta of ~Il( ('~) peroent per ~
ulculat.a.t I dally rata of .000164, All tan. which b.o.... delinquent on or aftar January I, 1912 ..Ill Mar
Int.r..t at I rlt. whleh will VII,.y fro. c.londar y..r to nlef'ld.r y..r ..1th that ratl ~Id by the PA
Deplrt-.nt of Ravenue. T"'- appllc~l. Intar..t rat.. for 1982 through 1"1 ar'l
!!!!: Intar..t Rlt. DIUv Intarut FltCltor ~ Inhr..t Ratl Dally Int.r..t flCltor
1912 m ,QOOSU 1917 'X .0002'7
1911 16A .000456 1'18~1"1 m .OonOl
I'" m ,000501 1992 'X ,00024'1
1965 U;( ,0005S6 1995'1~ IX ,000192
I'" Ill/: .000274 199~-1991 'X ,000247
-~Intlr..t It CI1Clylltad a. foll"wll
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
~.Any Notlc. I..uld IU.r thl till)! bleOM. dllJnqvMlt will. r.flllOt an Intar..t ulcul.tlon to flft.." (IS) My.
b.yond the dati of the ........"t, If pay.."t h aadll aft." thn Inter..t cOIlPUtltlon dati IM'Ifn on thl!
Notlc., Itddltlon.l Int.rut ..,.t be oaleulatld.
.., ,n '.
ICf1J -~ 130
IU:CEIPT. RELEASE, WAIVEI{ OF AlIllIT ANlllNIlEMNIFICATION AGIU,EM~NT
KNOWN BY ALL MEN PRESENT that I, Tina .J. Bnlllner, a remaind{'f' heneficilll)' of the Trust under the
Last Will and Teslament of Stanley .Je 1'1'1' il)s, do herehy acknowledge to have had and received [i'om
Manufacturers and Tmdcrs Trust Co., hereinafter called "FIDUCIARY", my one-half share of the balance
remaining in #1200118362 consisting of Two lIundred I'wenty-Six Thousand Seventy-Nine Dollars awl
Twenty-Five Cents ($226,079.25).
I hereby also acknowledge and a[(ree as follows:
1. That I have examined the Fiduciary's statements during the administration of this Trust and have
approved them.
2. That, in order to avoid additional delay and expense in the ndministration nnd distribution of snid Trust
Account, I waive the filing and audit of said Trust Account in the Orphans' Court Division of the
Common Pleas of Cumberland County. I herehy agree that in the event it should ever become necessary
to file said Trust Account and have it audited by any court of competent jurisdiction, I will bear my full
share of the expenses and fees connected herewith.
3. That J have assumed that there are no additional debt of said Trust Account, but agree thai in the event
that any debt of said TllIst Account should at any time become payable, I will discharge my full share of
said obligation and any cost or expense in connection with the defennination of the validity of any such
debt.
4. That, in the event an erroneous distributiun has been made to me from this Trust Account, occasioned
by fact or law, regardless of any party's negligence in making said distribution, I agree to refund to the
Fiduciary the amount erroneously distributed to me.
5. That J do hereby remise, release, quil-claim and forever discharge the said Fiduciary, Manufacturers and
Traders Tnlst Co., its successors and assigns, of and from all claims, Trust Accounts, demands, and
reckonings whatr.oever, for, by, or in connection with the administration and distribution of the said
Tnlst Account.
6. That I agree to indemnify the Fiduciary against all liability, loss or expcnse which may be incurred by
the Fiduciary as the result of the settlement of this Trust Account, or of the distribution being made
upon this Receipt and Release, regardless of any party's negligence in mal:ing this distribution, to the
extent of my distributive share.
IN WITNESS WHEREOF, I have hereunto set m)' hand and my seal, this _'II- day of::::J~ >I.li/," 2006.
''7::0 '}!LiV}ll!I!' n/IJUlIU';(SEAL) "
[j[ (',"
',Yitii-es es: i! "
. /):7 ;:
.-.J
I:&J
-
EFORE ME, the undersigned authority, on this day personally appeared _~ r ""Mer, knowoio m6''for
introduced to me by ___), to be the person whose name is subscribed to the foregoing ip,strument. and
acknowledge so he/she execuled the same for the purposes and consideration therein expressed,and :..,
SUBSCRIBED AND SWORN TO ME this -+J.- day of f '!".Li!.Lf-A.D.,~. ' ';~'
, CJ1
Notary Signature: /(" .1 .. ':~(kl Ul
Printed Name of Notary: -11Jt-.. (;..,.ij};'yl/Vj 1
My commission expires: .. .. l,h;!l) 9' r.
,
'"Il''' hi.... .....,," 0/ ,..., MIl \........1....... ~.._ \"0._ 'I 11('11011
rt
19(11- \?:IJ
RECEIPT, RELEASE, WAIVER OF AlI!)IT AN!) INDEMNIFICATION AGREEMENT
KNOWN HY ALL MEN PRESENT that I, Be('ky Groff, a remainder beneficiary of the Trust under the Last
Will and Testamenl of Stanley .Jeffries, do hereby acknowledge 10 have had and received from Manufacturers
and Traders Trust ('0., hereinafter "a lied "FIDUCIARY", my (>lie-half share of the balance rcmllining in
# 1200118362 consisting of '1'11'0 Ilundred Twenty-Six Thousand S,'venty-Nine Dollars IInd Twenty-Five Cenls
($226,079.25 ).
I hereby also lIeknowledge and agree liS follows:
I. That I have examined the Fiducillry's statements during the administration of this Trust and have
approved them.
2. That, in order to avoid additional de IllY IInd expense. in the administration and distribution of said Trust
Account, I waive the filing and audit of said Trust Account in the Orphans' Court Division of the
Common Pleas of Cumberland County. I hereby agree thut in the event it should ever become necessary
to file said Trust Account and have it audited by any Cl1urt of competent jurisdiction, I will bear my full
share of the expenses aud fees connected herewith.
3. That I have assumed that there arc no additional debt of said Tmst Account, but agree that in the event
that any debt of said Trust Account should at any time become payable, I will dischllrge my full share of
said obligation and any cost or expense in connection with the detennination of the validity of any such
debt.
4. That, in the event an erroneous diBtribution has been made to me from this Trust Account, occasioned
by fact or law, regardless of any party's negligence in making said distribution, I agree to refund to the
Fiduciary the amount erroneously distributed to me.
5. That I do hereby remise, release, quit-claim and forever discharge the said Fiduciary, Manufacturcrs and
Traders Trust Co., its successors and assigns, of and from all claims, Trust Accounts, demands, and
reckonings whatsoever, for, by, or in connection with the administration and distribution of the said
Trust Account.
6. That I agree to indemnify the Fiduciary against all liability, loss 01' expense which may be incurred by
the Fiducial)' as the result of the settlement of this Trust Account, or of the distribution being made
upon this Receipt and Release, regardless of any party's negligence in making this distribution, to the
extent of my distributive share.
IN WITNESS WHEREOF, I have hereunto sel my hand and my seal, this 2.1.,h..day of 1'~1-rr"~2006.
~~~ ~L)
f...-'
,{",
BEFORE ME, the undersigned authority, on this day personally appeared :~l...., c;,.~, known, to me. (or
introduced to me by ~;"."" h't.. ), to be the person whose name is subscribed to the foregoing Instrufuent, and
acknowledge so he/she exccuted the same for the purposes and consideration therein expressed and :;-,
SUBSCRIBED AND SWORN TO ME this 1.:1'" day of f~ A.D., ')"...<... .; (.,
s&: ....lJ).I~ en
Notary Signature: ~ l_ <-"
Printed Name of No ary~C>.>("t. "" ~\ .
My commission expires: ~L~L.J! ].<:)0')
NOTARY STAMP
l;UMMUNWEAL TH OF Pj;NNSYLVANIA
Nolarlal Seal
Werron Wolfe. Notal)! Publkl
Uwchlan Twp" Choate, Coomy
My Commlsak>n ExplrtO Apr. 7, 2009
M.mber, P.nn.yl....n/II "'''oolltlon of Notaries
~".." I,~.., ~.'h~ "f W, ....1........I\uI,.. ~.H..... \''''''''1111'_1'.'1
v1-.