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COMMONWEALTH Of PINNSYLVANIA . DePARTMINT Of HEALTH' Yl'fAt. AIOOR08
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LAaT WILL AND TESTAME~
OF
I&XAL DEANIUI1<QX
I, LOYAL DEANE HECK, a resident of and domiciled in
Pinellas County, Florida, being of sound and disposing mind and
memory, do hereby MAKE, PUBLISH and DECLARE this to be my LAST WILL
AND TESTAMENT, hereby revoking and annulling any and all Wills and
Codicils I formerly may have made.
~RTICLE 1 - B~NEFICIARIES
At the time of the execution of this Will, I am single.
r have two children.
ARTICLE 2 - DEBTS
I direct that all debts which I am legally obligated to
pay at the time of my death (except where such payment reduces or
otherwise interferes with exceptions and allowances allowed
beneficiaries herein under Florida statutes now existing or
hereafter created or amended), the expenses of my last illness and
funeral, and costs of administration of my estate, shall be paid as
soon as practicable after my death. In the event that any property
or interest in property passing under this will, by operation of
law or otherwise by reason of my death, shall be encumbered by
mortgage or lien, or shall be pledged to secure any obligation
(whether the property or interest in property so encumbered or
pledged shall be owned by me jointly or individually), it is my
intention that such indebtedness shall not be charged to or paid
from my estate, but that the devisee, legatee, joint owner taking
by survivorship or beneficiary receiving such property or interest
in property shall take it subject to all encumbrances existing at
the time of my death.
ARTICM,E 3 .. TAXES
I direct that my Personal Representative payout of my
residuary estate without apportionment, all estate, inheritan~e,
succession and other taxes (togethf~r with any interest and penalty
thereon), assessed by reason of my death, imposed by the government
of the United states, or any state or territory thereof, or by any
foreign government or political subdivision thereof, in respect to
all property required to be included in my gross estate for estate
or like death tax purposes by any of such governments, whether the
property passes under this Wi.ll or otherwise, including property
over which I have a power of appointment without contribution by
any recipient of any such property.
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MI'l';i: CtlL_L=_yOIliT._..9.lfNERSHIP
If at. the time of my death I am apparent joint owner, co-
owner, or. owner of any real estate, bank account or savings account
in any commercial bank or savings institution, bond, or any
security or instrument of indebt.edness, or any or all other
proper.ty, real or personal, wh1.ch is registered or issued in my
name and that of another person or persons as tenants by the
entireties or as joint tenants with rights of survivorship, or
which is payable t.o either co-owner or the survivor of them, or to
any non-owner to whom payable upon my death, I devise all of my
right, title and interest in any such property upon my death to
such other person or persons as surviving owner ther'eof, or to such
non..owner to whom payable, as the case may be. It is my
understanding that all such right, title and interest in any such
property will pass to such person or persons upon my death by
operat.ion of law, but I do, nevertheless, make these provisions in
order to eliminate any question as t.o the right of any such person
or persons to succeed to the ownership of such property upon my
death and to provide for the possibility that a true joint tenancy
with right of survivorship, or estate by the entirety, or ownership
payable upon death to some non-owner, was not created during my
lifetime.
~RTICLE S - P~ESU~ION OF SURVL~QBPJliR
If, any benef iciary and I should die under circumstances
that render it doubtful whether she or I died first, it shall be
presumed conclusively for t.he purpose of making distributions under
this Will of property owned by us jointly with the right of
survivorShip or in an estate by the entirety, of proceeds of life
insurance or, further, of property payable on my death, that that
beneficiary predeceased me.
ARTICLE 6 - SEPARAT~_pETERMINATION
I, LOYAL DEANE HECK, do hereby acknowledge that t.his Will
is created by me, independent of any I~ill or other est.ate or
financial planning by any beneficiary stat.ed herein and that any
will or other financial or estate planning document drafted by any
benefic1.ary herein which has the same date as this document 1.5
simply coincidental and is not intended as a contract between
myself and that beneficiary. Each will is SUbject. to revocation by
its maker.
b~~IgLEL'L-=-._PER~PNAL PROPEIITX
A. SelJ,grate-1limlQf1i ti9n of PersClnal Property. I may
leave a written statement or list disposing of certain of my
tangible personal property. Such wr 1. ting shall control the
dispos1.tion of the descr1.bed property if owned by me at the time of
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.
my death and further if such named beneficiary survives me. If no
written statement or list is found and properly identified by my
Personal Representative within 30 days after qualification, it
shall be presumed that there is no such statement or list and any
subsequently discovered statement: or list shall be ignored.
B. AltElrnative Devise of Personal Prooerty. To the
extent that I have not effectively disposed of tangible personal
property pursuant to paragraph A above, then in that event:
I hereby devise all of my clothing, jewelry, household
goods, personal effects, automobiles, boats, and all other tangible
personal property not otherwise specifically devised, except cash
on hand, owned by me at the time of my death, together with all
insurances thereon, as part of and in accordance with Article 8 -
Rest and Residue.
r direct that any expenses incurred in safeguarding or
delivering such property be paid from my estate as an
administration expense thereof. The beneficiaries shall divide
such property among themselves amicably if able to do so; otherwise
my Personal Representative shall make the division in any manner
deemed advisable and the decisions of my Personal Representative
shall be f.inal and binding on all concerned.
ARTICLE 8 - REST AND RESIDUE
I devise all the rest, residue and remainder of my
property, including the proceeds from any insurance policies which
may be payable to my Personal Hepresentative or to my estate,
including without limiting, all property acquired by me after the
execution of this Will, all property over which I may have a power
of appointment, and all lapsed legacies and bequests in two equal
shares, one such share to be distributed to my daughter, VICTORIA
H. HECK-BELL, the second such share to be distributed equa.lly to my
two grandchildren, GLORIA ANNE HECK and CAREY HECK, JR., per
stirpes with the issue of either grandchild representing his or her
parent, should such grandchild predecease me.
If my daughter shall predecease me, her share thereof
shall pass to her issue, per stirpes, if any and if none, then the
whole thereof shall pass equally to my named grandchildren above,
if living, and if not then to their issue, per stirpes.
AnTICLE 9 - NOMINATlQIi
I nominate and appoint VICTORIA II. HECK-BELL, as Personal
Representative of my estate, to serve without bond. In the event
VICTORIA H. HECK-BELL, shall be unwilling or unable to serve in
this capacity, I then appoint ROBERT C. BURKE, JR., as substitute
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or successor Personal Representative of my estate, to serve without
bond.
ARTICLE 1~._ FIDUCIARY'S PO~ND RESPONS~
I hereby give to my Personal Representative and to the
Trustee of any Trusts created by this Will, in addition to the
powers conferred by law, in their discretion, without any leave or
order of Court or other judicial proceedings and without bond, full
power:
1. To purchase, buy, acquire, retain, improve, manage,
protect, invest, reinvest, exchange, lease, grant, bargain and
sell, or option to grant, bargain and sell, borrow, mortgage,
pledge, transfer, and convey estate or trust properties in real
property, tangible personal property, and intangible personal
property (inClUding without limitation stocks, bonds, obligations,
mortgages, money market accounts, checking accounts, and other cash
deposits, and other securities and interests therein), without
regard to any law, court ruling, or rule or regulation governing
fiduciaries in such manner, and on such terms without limit as to
time as my fiduciary may deem advisable, even for terms beyond the
administration of this estate and beyond the expected term of any
trust provided for herein; to open, maintain, and operate checking
accounts, money market accounts, and other cash deposits, and
brokerage accounts (not including, however, a margin account
thereto or the trading in listed or covered options) and discount
brokerage accounts all in the name of the estate or trust; and to
invest, reinvest, hold, and vote as an asset of the estate or trust
properties the capital stock of any corporate fiducia:c-y of my
estate or trust created by this instrument, and to invest and
reinvest said properties in the common trust funds of said
corporate fiduciary, if any.
2. To vote stock in any corporation or exercise voting
privileges with respect to any partnership interest or interest in
any other entity for any purpose in person or by proxy, to enter
into a voting trust, to consent to an election or revocation of S
Corporation status, and to participate in activities with respect
to such corporation, partnership, or other entity related to any
trust created hereunder in any capacity permitted by law.
To incorporate any business or venture in which I was
engaged at the time of my death and to continue such incorporated
business throughout the period of admir.istration. '1'0 continue to
operate any business or venture in which I was engaged at the time
of my death whether incorporated, unincorporated or otherwise.
3. To invest and reinvest in any property including but
not by way of limitation bonds, notes, debentures, mortgages,
certificates of deposit, common and preferred stock, shares or
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interests in investment trusts without the requirement that such
property yield any specified amount of income as may be required by
Florida law as it now exists or may hereafter be amended.
4. To inspect, review, and monitor or require the
inspection, review, and monitoring of any and all real property
held as an estate or trust asset or tendered to my fiduciary for
the purpose of determining compliance with all laws, rules, and
regulations affecting said real property and t.o charge the expense
thereof to the iucome or principal of the estate or trust without
reimbursement or adjustments. Further, to take all actions my
fiduciary deems necessary t.o prevent, abate, clean-up, or otherwise
respond to any actual or threatened violation of said laws, rules,
or regulations related to the generation, use, treatment, storage,
disposal, release, discharge, or contamination by any materials or
substances which are prohibited or regulated by said laws, rules,
or regulations or that are known to pose a hazard to the
environment or human health and to charge the expense thereof to
the income or principal of the trust without reimbursement or
adjustments.
5. To employ counsel, accountants, or other agents for
the handling of estate or trust business and to determine the
reasonable amount to be paid for said services and make payment
thereof.
6. To accept from anyone a contribution to the principal
of my estate or any trust provided for herein to be administered
under the terms of this instrument.
7. To pay the expenses that are reasonable in their
judgment for the delivery of all gifts and distributions.
8. To charge or credit to principal any premiums and
discounts on interest bearing securities purchased at more or less
than par.
9, To disclaim a power that they consider to be
burdensome, unnecessary, or unwise.
10. Except as otherwise specifically provided for
elsewhere in this instrument, to make distributions of principal
distributable to a donee who has not reached his 21st birthday at
the time of distribution to the custodian for said beneficiary
under the Florida Uniform Transfers to Minors Act; and if there is
no custodlan, to appoint a custodian (who may be one of the
Trustees) .
11. Notwi thstanding any provision to t.he contrary
herein, my fiduciary is authorized and directed to establish
separate Trusts to own Subchapter S corporation stock for each
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beneficiary. For so long as any such Trust owns stock In a
corporation which is intended to quallfy as a Subchapter S
corporation, my fiduciary .ts authorized and directed to do all
things necessary, inclusive of any elections, to continue the
status of such corporation as a Subchapter S corporation, and, to
accept, administer and distribute both income and principal with
respect to any such Trust to qualify and continue to qualify same
as a Qualified Subchapter S Trust. Any provisions in this document
to the contrary which may be inconsistent with the qualification of
such Trust as a Qualified Subchapter S 'rrust shall be deemed null
and void to the extent necessary to permit qualification and
continued qualification of any such Trust as a Qualified Subchapter
S 'rrust pursuant to the regulations of the Internal Revenue Code as
may be effective from time to time during the existence of any such
Trust while it owns stock in a Subchapter S corporation.
My fiduciary is authorized and directed to amend any
trust herein or to separate and create as a separate trust and to
qualify same as a Qualified Subchapter S 'rrust as permitted by
section 1361 of the Internal Revenue Code and to take such other
action as may be appropriate in order to preserve the Selection
for all corporations for -,Ihich stock is held as trust assets.
12. To hold, manage, invest, and account for the
separate trusts provided for in this instrument in one or more
consolidated funds in whole or in part as my fiduciary may
determine; and the division into the separate shares comprising
each consolidated fund need be made only on the books of account,
in which each trust shall be allotted its proportionate part of the
principal and income of the funds and charged with its
proportionate part of the expenses of the funds; provided, however,
that no such holding shall defer the vesting or the possession of
any estate created under this instrument.
13. Notwithstanding that distributions of the estate or
any trust be of shares in certain assets and that distributions
from this estate or any trust created in this instrument are of
shares in certain assets of this estate or any trust, those shares
need not be satisfied by distribution of undivided shares in those
assets, provided that each of said distributions shall be at the
same value; instead the value of a share to be distributed and any
pecuniary gifts may be partially or wholly satisfied in cash or in-
kind or by both, and distributions in-kind may be entire properties
or by undivided shares.
14. with regard to all policies of life insurance that
are payable to either my Personal Representative or my Trustee:
(1) to execute and deliver receipts and other
instruments and take such action as may be appropriate to obtain
possession and control of the policies; and
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(2) to execute and file proofs of claim required to
colleot the pr.oceeds of insurance policies and the reoeipt of my
fiduciary shall constitute full acquittance to insurance companies
for all proceeds so paid; provided 1 however, that my fiduciary
shall be under no obligation to institute legal proceedings for the
collection of proceeds of any policy until they have bean
indemnified to their satisfaction for all coste and expenses,
including attorney's fees.
15. To exercise any option as a death benefit
beneficiary whether of policies of insurance or otherwise including
but not limited to the power to elect any mode of settlement of a
qualified benefit program or policy of insurance if said fiduciary
is the beneficiary of such qualified benefit program in which I am
a participant, or said policy of insurance. It is the intent of
this paragraph and I direct that the fiduciary have the power to
elect a mode of settlement of a qualified benefit program or any
insurance policy whether a part thereof or separately, within its
sole discretion irrespective of whether such election is beneficial
to some beneficiaries and detrimental to others. Fiduciary for
purposes of this subsection means the Trustee of any Trust created
herein and not the Personal Representative.
16. To purchase assets from or sell assets of any trust
established by myself or my spouse, provided that prices paid or
received shall be the approximate fair market value at the time of
the transaction and that the assets purchased shall be proper
investments for the trust estate.
~7. When any act or course of conduct is subject to a
contingency under the terms of this instrument, my fiduciary may
act or continue a course of conduct as if the contingency has not
occurred until they receive actual notice of the event controlling
the contingency; provided, however, this shall not relieve a person
receiving an otherwise improper distribution from liability for
return of the distribution nor affect the duty of my fiduciary to
recover the distribution, if, in their jUdgment, they should do so.
18. To set aside and keep on hand whatever reserves my
fiduciary deems wise for anticipated expenses, including reasonable
compensation for the services of my fiduciary and amounts held in
reserve to provide for fluctuations in gross income.
If my probate estate, other than property
specifically given and property that in the judgment of the
Personal Representative should not be sold, is not sufficient to
pay claims, estate taxes and expenses of administration, then to
pay any or all of these items only from the assets of the Trust
estate that otherwise would be included in my gross estate for
estate tax purposes.
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19. To hold unproductive assets that are part of the
trust properties at the time of my death and to pay from income the
costs of holding said properties, except as may be otherwise
provided for in this trust instrument.
To allocate receipts and disbursements as betwsen
inoome and principal on an unrestricted basis in accordance with my
fiduciary's discretion. I specifically waive the requirements of
Florida otatute 738.13 concerning such allocations.
20. To loan to or to borrow from the personal
representatives of the probate estates of or the Trustees of trusts
established by myself or my spouse even though some or all of said
personal representatives and Trustees may be some or all of the
Trustees under this instrument.
21. To purchase, and maintain through the payment of
premiums, life insurance insuring any member of my family. Said
insurance may be of any kind and any amount determined appropriate
by my fiduciary, after taking into consideration the objectives of
this estate and each trust created hereby and of edcn beneficiary
thereof and of the funds available.
22. To elect and utilize all dpplicable provisions of
the Code for federal estate, gift, and income tax purposes, to
eHect the lowest tax liability to the trust estate and its
beneficiaries, and to extend the time for payment of said taxes;
and to make or join with any other taxpayer in effecting said
elections permitted by said Code.
23. Notwithstanding any other provisions of this
instrument to the contrary, if any part of the trust estate
consists of bonds redeemable at par and accrued interest to dats of
payment for the purpose of payment of federal estate taxes, then up
to the amount of said taxes and to 'the extent of the par value of
said bonds, my fiduciary shall make payment of said taxes with said
bonds.
24. After my death, and provided that the terms are
substantially the same, my fiduciary is authorized to merge into a
single trust (for all purposes) all trusts created by this or
similar instruments, which have the same beneficiaries, and
substantially the same terms.
25. If at any time in the judgment of IOY fiduciary the
value of the principal held in any trust created under this
instrument does not warrant the continuance of the trust under the
economic circumstances then existing, my fiduciary, in their sole
discretion, are authorized and empowered to terminate said trust
and to distribute its assets to the beneficiary or beneficiaries to
whom income may be distributed immediately prior to said
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termination; and the assets shall be distt'ibuted in the proportions
in which the benefIciaries are elig1ble to receive distributions of
incl)me if made.
26. Notwithstanding any other provisions of t.his
instrument to the contrary or which may appear to the contrary,
when the terms of any trust provided for in this instrument direct
the distribution of trust funds from that trust to another trust in
my probated Will, in a trust provided for by instrument of which my
spouse is the Grantor, or in the probated will of my spouse, MQ by
the terms of the receiving trust the beneficiary or beneficiaries
thereof are entitled to receive said trust funds; then my fiduciary
is authorized and directed to distribute said trust funds directly
to said beneficiary or beneficiaries.
27. In addition to all other powers conferred upon my
fiduciary elsewhere in this instrument, my fiduciary is authorized
and empowered to take any and all actions Trustees in their sole
discretion deem necessary after consulting with an attorney who
regularly practices federal tax law in the areas of estate planning
and probate, t:> minimize or eliminate any generation-skipping
transfer (GST) tax that may be due upon the distribution, transfer,
or passing of any property to any individual, trust, or fiduciary
under the terms of this instrument or any trust or share created by
this instrument. Said authority shall include without li.mitation
taking some or all of the following actions: (a) allocate so much
of my unused GST exemption as said term is defined in Section
2631(a) of the Code, as my fiduciary deems appropriate to minimize
or eliminate said GST tax; (b) separate any trust or share created
under this instrument into two or more trusts or shares so that
each such trust or share has an inclusion ratio for GST tax
purposes of zero (0) and the other such trust or share has an
inclusion ratio of one (1); or (c) distribute property outright or
In trust to the individual or estate of any individual who is one
lineal generation immediately above the generat.ion for whom said
property was to be distributed pursuant to the terms of this
instrument or any trust or share created hereunder, if the
distribution prescribed hereunder would have either resulted in GST
tax o~ in the application of the GST exemption to eliminate said
tax, and if by distributing said property to the generation
immediately preceding the generation of intended benef iciaries,
said tax can be avoided. Nevertheless, in no event may any
distribution be made to my spouse pursuant to this provision in
order to avo.id or minimize said GST tax. In exercising this
authority my fiduciary shall be controlled by any other provisions
in this instrument relating to said GST tax.
28. The remaining sub-items under this item shall not be
applicable to any trust properties held in any marital deduction
trust as may be provi.ded for elsewhere in this instrument:
~)~
9
" ,
29. My fiduciary has been given certain discretionary
powers to pay over, USE;, apply, and expend pr inc:ipa 1 and income to
or for the direct or indirect benefit of tho beneficiary of certain
trusts created under this instrument and to terminate certain of
those trusts. No fiduciary, however, shall exercise or join in the
exercise of any of those powers for his own benefit as a
beneficiary or for the benefit of any of his dependents as a
beneficiary. Whenever the exercise of those discretionary powers
are being considered, my fiduciary, in so far as concerns that
consideration, shall consist only of the fiduciary other than the
one who would be benefited as the beneficiary or other than the one
of whom the beneficiary is a dependent of said fiduciary.
30. My fiduciary is expressly authorized to pay premiums
and exercise all rights of ownerehip of unmatured policies of life
insurance that arc included from time to time as assets of the
trusts provided for by this instrumont; provided. however, that if
my spouse ie a fiduciary, the rights of ownerShip of any policy
upon the life of my spouse shall be exercised only by the fiduciary
other than my spouse as fiduciary. Premiums for these policies may
be charged against income or principal, or both, in the discretion
of the authorized fiduciary.
31. Notwithstanding any other provisions of this
instrument to the contrary or which may appear to the contrary, no
distributions shall be mad~ under this truRt which would have the
effect of discharging any person's legal obligation to support any
beneficiary hereunder and no individual fiduciary shall exercise
any tax election that affects his or her interest or the interest
of any person he or she is legally obligated to support or maintain
or vote any securities or possess any incidents of ownership with
respect to any policy of insurance on his or her life to the extent
exercise of that tax election that voting control or possession of
those incidents of ownership would subject that individual to any
tax liabili.ty to which he or she otherwise is not exposed.
32. My fiduciary appointed has certain discretionary
powers to exercise elections available to my fiduciary and to pay
over, use, apply, and expend principal and income to or for the
benefit or indirect benefit of the benef.iciaries of the trust
created hereunder and to terminate certain of those trusts.
Notwithstanding the foregoing, no fiduciary shall exercise or shall
join in the exercise of any of said powers for his or her own
benefit as a beneficiary or for the benefit of any of his or her
dependents as a benefic iary. Whenever the exercise of sa id
discretionary powers is being considered said fiduciary insofar as
concerns that consideration shall consist only of the fiduciary
other than said fiduciary who would be benefited as a beneficiary
or other than the one whom the beneficiary is a dependent.
In furtherance hereof no person who is a fiduciary, who
~,--
10
" ,
is benef ioially interested in 1\ 'I'rust created hereunder, in his
capacity /:IS f,lduclary, ,;hall: (I) p1\rticipate in the exercise of
any disoretion to determine the propriety or amount of payment of
income or principal to himself or to any person to whom he is
legally obliged, or (ii) possess any of the incidents of ownership
with respect to any polioy of insurance on his life; and the other
fiduoiary alone shall exercise that discretion and possess those
incidents of ownership.
33. No person who is a fiduciary who is beneficially
interested in a trust: created hereunder, in his capacity as
Trustee, shall: (i) make a llocations of receipts or expenses as
between principal and income as to that trust, or (ii) exercise any
discretion as to the allocation of assets among the various trusts
or trust shares created under this Agreement; all such discretions
and powers of the fiducIary shall be exercisable only by the other
fiduciary hereto.
ARTICLE iL.::.- FIDUCIARY COJ.!~ENS1\TION
If the fiduciary named is an individual, then in that
event, the fiduci,ary shall receive fees alternatively approved by
the court if the fiduciary and the beneficiaries cannot agree, or,
as agreed upon between the fiduciary and the beneficiaries and
filed with the court.
IN WITNESS WHEREOF, I have signed this wi 11, consisting
of twelve (12) pages, last page included, and f(lr the purpose of
identification have placed my initials at the foot of each
preceding page, this 15th day of March , 1994.
~D:;lJO /~~~~~~
C~ LOYAL DEANE HECK, Testator
We declare that the above instrument was on the date
thereof signed and declared by LOYAL DEANE HECK as his Will in our
presence and that we, in the presence of the Te,stator and in the
presence of each other, have signed our names as witnesses thereto,
believing him to be of sound mind at the time of signing.
r, ~__
!!()/,tJ; ,Ji( / t ;, (' t{:~, ( dl;1:;/-
I '>
f!:f1 d)~ /J (J" ,1,1 f'r,n i /
/.,' l!j 1
of YL,.)( /. / 1:>1 ( 's...:::.-1_,
Florida
of
/--1,1, 7
(" ,j,' ," ~"" I, I f "'/-- -_; <
If ;_,' ( _ '_. ,;
Florida
~
11
1-
(: I!;Jn'II<'JCA IlUN.J.lf.N.UllC1LlJIDllilUU/U.MW
Namc of Decedent :J...UY.lIiJlillllJc Heck
Uatc of Death: Fcbruary I. I ()l)'/
Will No,_______,______ Admin, No, .2l21:.Q~2._,_
To the RegiMeI':
I ccrtilV that notice ofbenef1cial intcrest required by Rule 5,6(8) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries oCthe above-captioned estate on
~Llm
NJun.e
Alldrm
Yictoria H, Heck Bell
Carey CHeck, J J'.
Gloria Anne Heck
~ 80llimp Post Lane Camp Hill. P A 170 II
233 Garden Road. Shrewsberr:y, NJ 07702
2~~ Garden Road. Shrewsberry NJ 07702
Notice has now been given to all persons entitled thereto under Rule 5,6(a) except
None
Date 2.) 2.~$L--
C-' "
) ('
.", /;;i1&()",-.
(sjQ~;~ ..
Name_ Jan L, Brown. ESQ
0
,,- If)
0 -".I
('.,
>-," 0..
, , ?G
'.' :,'; ff:1
...,'
I' ' _J
tl (,) P\
<1)0:
a:
t::....
1lt
')
Add"ess 84 S Sir Thomas Court
Suite ()
Harrisburll. P A 17109
Telephonem.514-5550
I ~
,
',I
ClIpllcity:_Personal Representative
,\.!
'I.::
08
...x..Counsel for Personal
Representative
IUV.l.~OC f);t l1,.....~1
-,-;
'_/1") I I ('
,>
fOR DATES Of O!AHI AmR 12/31/91 CH!CK HER!
If A SPOUSAL
POVERTY CRIPIT IS CLAIMIO [1
fiLl NUMBER 'I II',' i
-f,-l 1f'flll n 1 -4 1'] _;'tJ
COU~HV COOf YI:Alt NU_M_~f:..~
r~;'~~[~~~T2~:::;~~--~~
(''"tI' R"'."'::~:~JL"::,__ _",_"",~,,,~
l'.'1 3, RenlOlndor R(lturn
-- Ilor dolBl 01 d.olh prior 10 12,13.B21
[] 5, Foderal e\t!lle Tax Relurn Required
/ 5" IG~,;f 'j
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WiLlS)
z:
<>
5
~
~
'"
w
'"
1. Reol E.lol' (Scheduln A)
2, Slock. ond Bond, ISched"le B)
3, Cloiely Held Slock/PorlMnhlp Int~resl (Schodule C)
4. Morlgogoi and l'-lohu Receivable (Schedule OJ
5, COlh, Bonk Depo$lh & Mlscellaneoul Personal Proporty
ISchedule E)
6. Jolnlly Owned Properly {Schod~ile F}
7, T,onlle" (Sch.dule 0) (Sch.dule l)
6. Tolol Gron Aneh (tolell Llnel '.7)
9. Funeral Expenses, Admil\hlrarlYo Costs, Mhcollanoous
EI<peflS61 (Schedule H)
10. Dobh, Morlgage liabllilies, liens (Schedule I)
11. Tolol Deductions (tCltolllnel 9 & 10)
12, Net Value of ellClte (line 6 minus Line 11)
13. Charitable and Governmental Bequells (S~hedule J)
14, Net Value Su~ecllo Tal< lLine 12 minus Line 131
15, Spo-ulal Transfen I'or dotes of dealh after 6.30.(4)
See Instruclionl for Appli.::oble Percentage on Revorse
Side. Ilnclude volues from Schedule K Of Schedule M,)
16. Amounl of line \4 toxoble at 6% role
llnclude volue~ from Schedule K or Schodule M,)
17. Amount of Uno 1.1 ICl)(oblll nl '5% rate
(Includo voluel from Schedule K or Schedule M,)
18. PdnclpallClI< due (Add tOI< from Unel 15, 16 and 17,)
lQ, Credits Spou,ol Povnrly Credit Prior Poymenls
<- $1100
~'
fl~:&ir dll
''n.V(fW
(nMMONWEAlTIl Of I'{NN~YlVM-.jI^
[)(PARlMfNl Q111(lIfNU[
OfPl, '}!lObOl
HARflISIURO, I'A 17l'28,OhOl
ofr.ioEI~l' t~-i~fftA'S't:';IR-f:(~-I~{) Mi~t;l1'tiii~;Xl(;:'-:
t:: _ .__.._JJ.1):5l,\'\J..-W)' AT, DEjM F. ,
~ ~OClM ~EClJR!lY NUMUk /,AII 01 III ..!II IllA I 01 hlll1tl
lrl __--'1!U - 28 -'t?~4?_ ..._ _2iJ!37\_;:Wg! \ 1_
,___=-__ ,=::~:~::.:~~M: ":, ":':": """,,, """.., "" ~l ~~~:lJlJM"R
~ ~ 1. Orlglf1o! Relutrl l~] 2, Supplemenlal Relurn
~~VJ (--"'
:ilg:~ 0 A, limited Ellate [140.
:r.:~9
U~IO
!.:l [J6
,!.!;;
Ww
"'<>
a:z:
5~
future lnlotlut CompromiHI
(for dOlO' of d(\Olh nflol 12.12.1121
Docodonl Diod TOltnlo lJ 7. Docndonl Moinlolned (I living TrUll
(Allo,h copy 01 Willi (AiIoch copy 01 TIIIIII .
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULOliE' DIRECTED TO~-"-'.'-
NAME ' ~'------IOMiiiTIT MAIliNG AllDiihs
___Ji.~i.iL1.1.eJ..L--,-_.._...--~-- 3809 Lamp Post. Lane
HtfPHONlNUMBfR earn Hi 11 Pa 17011
.. L1_nJ~~ 1 !_42 )1 ~2-~400~~'i73..Ji---~, - p , I
z
'"
~
...
:::>
..
'"
co
u
~
0-
.m_ O. Total Numbor 01 Sofe Depasll BoxoI
III ___-----=-O,~____
I 2) __--=-.C=---,-..-~-
13) -0-
IA)__~
( 5 I ,.....-1..0-,-J1133,....0.2.--,-
161_~J_637. 79
(71 _....-3.8 . 140.6 'i
(e I
$
95.662.50
(91 13.389.33
(10)_----1....284.26
14 . 6 u..~__
(Il)
(12) -
(131
(lAI
-
80,,988.91
(15) -
X.__21
1161_~,9aB..S-l--x ,06 =
4, 8~9 "ll--
(17) _,____,_..~_._____x ,15 =
(ISI
Dl~counl
<- _242L97
lntere'l
_._._..-4~42. g~,
(191
120)
20, II line 19 i~ grooter thon Uno 18, onlor tho differenco on Uno 20, This It Iho OVERPAYMENT.
II O..:r.n!lliI'1l.:.1.T.I.I'.'UI.I'I'IH'HII'I~..__l'Im":T:R':1.TJ:'I'I.'lTI'll~li.I'1I1
516.36
If Une 18 is grflOlor than Lino 19, entor lilt'; difforenct! on Uno 21, Thil is the TAX DUE,
A, f:ntflr Ihe intorfHl on thtl IHllonco duo on lint! 2\A.
[L [nlor tho tOllll ollirw 71 {Inri 21A on l.ine 'JIll, Th;~ i'. tlw BAlANC[ DUE,
.____~_~_~_~ C.h~~~__Pay~blll 10_: R(lgislof of ~ills'_J\_g_o~1
121)
121A)
I?\B)
516.36
21.
'_____~~> BE SURE TO ANSviERALL QUESTIONS ON REVERSE SID~ AND TORECHEC-KMATH' -< ..(_n.____...__~._
lInde~-pen~lt\..--;;rp~-;iury, I d.,i~';;Ii~;i'lho;;';~omi~~'cl'lh;;-r;;;;-;;';'i;~i;di;';,-;;;-;;;;';-p;;yl,;;;' ,;I;;,;;i,; ;;;;T~i;;;;;;;;;~'i;~;;;;d';;;!hob;;;loj--;;;yTn'n"'l.d9' 0 nd bellel,
il is Irue, correct and complele, I d6d~'ra thol oil real o~la1f) 11m boon r(lporloc1 ollruo morkol voluo, Dllcloration 01 rrepotor other thall tho personal ,eprasenrCllive is
based on allinlormt'llion of whkh pruparor hOI ony knowlodgo.
,~~~.~U~ ~f ~~~N..RE'~I'ON!.;iB.l~ \OR f.iCII'.IG ~d~~. ~..-.;~ .{ilDiiT~-...~_..
,_.'! ---J '....j -- ) '0-.- l ...-..... ',~\.'L_)~ \f-... ,.\.)--"
STON'AiUifOfiiRE PAR~{il~R 111"ANRt:f:'RE ~f t-jT"~-Tlvr. .,- ----. -i;.()j)ii-[- ~~.
n.__ '" ,-___ -'_._-_...~-- ,.-..,--
fi:i'lf-----.-,---
~" ),1.-<'7-
._~-_._._"-- '
OAT(
, G SCHEDULE H L
/)~:i:~~ FUNERAL EXPENSES,
COMMONWf;~1l ~;~'N"JYlVANIA ADMINISTRATIVE CO~TS AND
IN~\~:~t..Wtc\~I~r MISCELLANEOUS EXPENSES Plea.. Print or Tvp.
ffi'A"ffOP-- . - - ,. - .' rE N11Mad--- '-'1 ==
1'1
liT. f1lCIIN 7,
DESCRIPTION AMOUNT
, nv.Ull u~ 1',11)
ITEM
NUMBER
A.
1.
Funoral Expenses:
$
2,040.00
760.00
FUNERAL
TRANSPORTATION & FLORAL
1,
B. Admlnlstratlvo Call"
4,783.13
2,
3,
4,
C.
1,
2.
3,
4,
5,
6.
7.
8,
Porsonal Roprosontatl"o Cammllllons VJ.ctori?l BELL
Social Socurily Number of Porsonal Roprosontatlyo: ~-
Year Commissions paid 1997
Allorney Foos
Jan L. Brown Esq.
Family Exomplion
Claimant __ Relationship
Addross of Claimant at decodont's doath
Slreot Addross
5,533.13
City
_Slato __ Zip Code
Probate Foes
Cumberland County
Mlscellanoaus Expensos:
Cumberland Law Journal-Advertising Estate
The sentinel-Advertising Estate
138.00
60.00
75.07
TOTAL (Also onlor an line 9, Recapltulallan)
s
13,389.33
(If morn spaco Is noodod, insort oddlliono\ sheots 01 ,amo sixo,)
CDMMDNWEALTH DF ~ENNSVLVANIA
DEPARTMENT OF REVENUE
!.', /(1'. ) .f/,
BUREAU OF INDIVIDUAL TAXES
INHERITANCE YAK DIYISION
DEPT, 280601
HARfUSBURD, PA 171l8u060l
NOTICE UF INHERITANCE TAX
APPRAISEMtNT, ALLOWANCE OR DISALLOWANCE
OF OEDUCTIONS AND ASSESSMENT UF TAX
DATE
ESTATE OF
DA TE OF DEA TH
FILE NUMBER
COUNTY
ACN
11-24-97
HECK
02-01-97
21 97-0159
CUMBERLAND
101
1- A~ount R..~tt.d
MAKE CHECK PAYABLE AND REMIT PAYMENT Tal
REGISTER OF WILLS
CUMBERLAND CD COURT HDUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LDWER PORTIDN FOR YOUR RECDRDS ...
REV: iS47 -E1C APi; -m-: 97Y" NOT i c r -oF - i"NHER i f ANci - 'fAx - A-PPR'A"fS EM ENT ~- -A rCciWAN-C E -illi - - -- - - - - - - - - - - - OR
DISALLDWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
LOYAL D FII.E ND. 21 97-0159 ACN 101
VICTORIA BELL
3809 LAMP POST
CAMP HILL
LN
PA 17011
ESTATE DF HECK
TAX RHURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Regl Est.t. (Schedule A)
2. Stock. and Bondi (Schedule B)
3. Closely Held st~ck/P.rtn.rship Int~r..t (Schedule r.)
4. Hartg.g../Notee Rac.iv_ble (Schedule D)
S. C.lh/Bllnk Dapallt./Hisc. Perlonel Property (Sch'ldul. E)
6. JDinHy Ow".d Property (Schedule F)
7. Transfer. ISchedule GJ
8. Totel As..t.
APPROVED DEDUCTIDNS AND EXEM~TIONS:
9. Funaral Expans.s/Ad", Costa/Hisc, f.l(pan..s (Schad"l. H)
10. nabtl/Hortgag. Ll.bllltla,/Ll.ns (Schadula I)
11. 'Total Dllduc'tluna
12. Nat Value of Tal< Raturn
15. Charitabl./Govarnnantal a.qu.lt.; Non~a1.ct.d 9113 Trusts
14. Hat Valu. of Eatata SubJ.ct to Tal<
If an assessment was j,ssued previously, I,1nes
roflect figLlrlls that includB ths total of A!:.b.
ASSESSMeNT OF TAX:
1S. Allount of L Ina 14 at fpousal rat. (1S)
16, Allount of tIn. 14 hxablc at Linaal/Ch.. A rata UiI)
17. Allount of Lln. 14 taxabla at Collataral/Cla.a 8 rat. (17)
18. PrIncIpal T~x Due
NOTE:
TAX CREDITS:
PAYMENT
DATE
04-28-97
08-25-97
RECEIPT
NUMBER
AA21122S
AA211667
DISCOUNT I"
INTEREST/PEN PAlO 1-)
. --'---215,79
,00
INTEREST IS CHARGED THROUGH 12-09-97
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
) CHANGED
(1)
(2)
(3)
(4)
l5)
16).
(7)
,00
,00
,00
,00
40 .884 , 06
1 6 . 6ll...ll.
38.140,65
(8)
,
C/
*
(9)
UO)
13,389,33
---
1.284,26
Ull
(2)
(3)
(4)
IUdh1 U I" Ut,"1
LOVAL
u
(Schedule J)
DATE
11-24-97
NOTEI To Inlure proper
oradit to )lour account,
lub.it the upper portion
qf thil for.. with )lour
hl( paYllant.
95,662,SO
14.~7:O; ~9
80,988,91
,00
80,988,91
14, IS and/or 16, 17 and 18 will
returns assessed to date.
,00
4,859,33
,00
4,859,33
4,832.1S
27,18
,26
27,44
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR C^LtULATION OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS LESS THAN n, NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR1, YOU MAY BE DUE
A REFUNO, SEE REVERSE SIDE OF THIS fORM FOR INSTRUCTIONS.)
,OOX,OO.
80,988.91 X ,06.
.00 X ' IS.
IlBI
AMOUNT PAID
4,100,00
516,36
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TDTAL DUE
R[~RVATIDNt
P\JlIPOliElIF
NOTICE I
PAVMENTl
RtFUNn (CR}1
OBJECTIONS 1
ADttIN
ISTRATlYE
CORRECTIONS I
DISCOUNT I
PENAl. TV I
INTEREST 1
.,()
E.t.tu of deo.~t. dyl". on or tMfor. o.cHbtr 12, 1912 u If any future In'tlru1 1n the ut.t. 11 trlf1.hlnd
In po.....lon or enJoy.."t to Cl,.. . (ool1IUrtl) beneflcl.rl.. of tht dltCl~t .ft,r 'the 'liIp1r.tlon of MY ut.t. for
11f. or for y..r., the C~.lth hereby .~pr"'IY r...ry.. thl right to appr.ll. ~ ...... trlf1.f.r Inhlrltanc. T.we.
.t tNi I....ful CI... I (coU,t.r.U 'It_ on If1lf .uoh future Int"....
To fulfUI th. rlql.llr.,enh of SICtlon 21"0 of the InMrltlftClI and Eot.b Tll( Act, Act 1.1 of 1995, (1Z P.S,
$.ctlon 9UO),
Dttteeh thl top portion of thh Notice Wld .ubtllt Mith your plv..nt to th. Rqllllt.r of WlIlI prlnt.d on the rlV"" tide.
--Klk. m.ck or ltOMy ord" p.yllbll tOI REGISTER OF' MILLS, AGElfT
A r.fund of . tine or4Kflt, which...... oot r.qtJoI.t.d on thl TIM R.turn, "Y be r.quuted by capl.tlnCl M "Appllc.Uon
for P..fund of Pannulvani. IINribnc. and Estat. Tax" (REV-UIS). APPUcltJons.ra av.ilabl. .t th,Offlc.
of ttlll R,"ltt" of Wl1lt, 1II'l)' of thl z:s R.venUl District OHlon, or by clUing thl IIp.ol.1 24~hour
ftnlw.rlnt ..rvlc. ~'r' for for.. orderlngl In P.nnlylvani. 1-800-162~20S0, out,ldl P~~)'lvlf1l. end
within local HII'rllbc..rg tr.. (717) 7117~a094, TDDt (717) 172.2,52 (Hearing 11IP.lrld Ooh),
Any party In Int.r..t not .ati.fled with th. .ppral....nt, alLowance or dl."llow~. of dlductlonl, or .......-nt
of hM (lncllldlnCl dlloount or lnt.r.,U .. .nOlitM on thh Notio. CIU.t obj.ot Mlthln .hcty (60) day. of receipt of
tnil Notic, bYl
.~wr1tt.n prot"t to tnl PA Dllpart~'nt of Rllllnc.II, Board of Appnlt, D.pt. 281021, Harrltburg, PA 1712'1I-10ll, OR
.-.l.~tion to h.ve the .att.r dlt.r.lned at audit of thl .ccount of thl p.r.onI1 r.prl..nt.tlva, OM
...,.pe..I to tha Orphen.' Court.
Factual .rror. dllcov,rld on thl, .......ent should ba .ddr...1d In Mrltlng tOI PA D.p~rt.ent of R.VInUl,
luralU of IncUvidual Till", ATTNI Po.t A.......nt R,"1IM Unit, O""t. z-I10601. Htrrilburg, PA 1112a~D661
Pnont (717) 717~650S. Sea p&Q. 5 of the booklet ''In.tructJonl' for InhArltllnCll Tlw Raturn for II R"ldant
Dtotdant" (REW-ISOli for an 'Mpl",.t1on of IIdIIlnhtrlltlv.h corr9ctnbl, "rort,
If lIMY t.M due It Plld within t.hr.. (1) c.l.ndar lIIonth. f1ft.,. the d":ldent'. d.ath, . filiI parctnt (5:0 dhoount of
thl taw p.id Is .Ilcwed.
Th" Is;( t"'M ..",.ty non-particlpatlon J*"I.lty 11 cOllpUhd on thl tota" of thl tlX and Intar..t a.....Id, and not
pltd bafor. JlIl"IUary Ill, 1996. th. firet dllY aft.r the and of th. taM Mlnl.ty p.rlod. Thh non-partlclplUon
PlInlltV It appa.l_l. In the IMMl ..,.,.r and it, trn. thl ... tl". parlod al you NOU~d appaal the tax 11M Interest
thet hit bHn .......d as IncHc.t~ on thlt f'OtlcfI.
Interllt i. oharg.d bqJnnlnll with first day of d.llnquancv. or nine (9) 1I0nth. and 0.-,. (1) dav fro. thl d.ta of
dlUh, to the data of pnY.lllt. Te.... wnlch b.UD. d.llnquent h,'orl Januar)' 1, I?IZ bl.r Intar'lt .t thl rlt. of
.h (6:<) par.::ent par ""null cnlcuht.d at a dally flit. of .000164. AI1 t')lOU whiCh bee... d.lln~\ on and after
January 1, 1981 will h.ar Int.r.st at II ntll which MIll vary fro. calltnd.r y..r to callndlr Yllr with th.t "tl
announced by th. PA n.part..nt of R.v.nuI. Th. appllcebll Intlrl.t rbt.1 for 19.2 through 1997 ar'l
't!!! tnter..t Rat. Dally Int.rut Faotor X!.!r !D.!!t"t Rlt. DnllY tntarut Factor
1911. 20:< .000548 1987 9l .0002U
1911 161: .000438 )9.8.1991 111: .000301
1914 11% .000301 1"2 .l .(100247
191" 13% .UOO3!i6 1993-1"" 7l .000192
1986 10% .000274 199"~1997 9% .000247
~-Int..rut I" cahul.t.d .. follow'l
INTEREST . BALANCE OF TAX UNPAID X N~BER OF DAYB DELINQUENT X DAILY INTEREST FACTOR
-~Any Motlc. I..u.d afhr the till)( blco.u delinquent MIll raflllct an Inhr...t c:elculaUon to flft.~ Ilil dlY'
b.yond thl data of the at.....ant. If pay..nt l. .ad. aft.r tha Int.r..t c:o"Putatlon data shown on th.
Notlc., .ddltlonll Int"..t ltU.t 1M cllcuht.d.
1-0~~/6:,.5-
BUREAU OF INDIVIDUAL TAMES
fNH[RITANCE TAX nlvIstoN
Of-PI. l80601
!1ARRISBURG, PA 11128-0601
CDHHONWEALTH DF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
U~.IU' (~ iH lOl,l/1
VICTORIA BELL
3809 LAMP POST
CAMP HILL
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-05-98
HECK
02-01-97
21 97-0159
CUMBERLAND
101
. AMount ROM I Uad
~
LOVAl.
o
LN
PA 17011
EO
J
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
HOTEl To in lure ~rop.r credit to your aooount, lubnit the upper portion of thil for~ with your t.~ p.~~.nt.
CUT ALONG THX8 lINE ~ RETAIN LDWER PORTION r-OR YOUR RECORDS ~
R!V: i 607 -ii[" A jiji - r 03' :9;T -.. -. - iii,i;. i HirER iT IiNeE" -fAx. . si'A"f EHE"NT. OF - Ac:couN'T -- iI-.ii U. no - -. - - - - - -- -- - - --
ESTATE OF HECK LOVAL D FII.E NO. 21 97-0159 ACN 101 DATE 01-05-98
THIS STATEHENT IS PROVIDEO TO ADVISE OF THE CURRENT STATUS OF THE STATEO ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMHARY OF THE PRINCIPAL TAM OUE, APPLICATION OF ALL PAYMENTS, THE CURREN7 BALANCE, AND, IF APPLICABLE,
A PROJECTEO INTEREST FIG~
DATE DF LAST ASSESSMENT DR RECORD ADJUSTMENT, 11-17-97
PRINCIPAL TAX DUE, 4.859,33
PAVMENTS (TAX CREDITS),
PAVMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
D4-2B-97 AA211225 215,79 4,100.00
08-25-97 AA211667 ,00 516.36
12-10-97 AA242543 .26- 27,44
.,
;:,J"i
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN tl,
NO PAYMENT IS REQUlREO,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
YOU MAY BE DIlE A REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS, .l
TOTAL DUE
4,85~,33 ]
,00 .~
,OO~
,OO~
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
PAVMENT I
Detaoh thl top portion of thh NeUce .nd iubldt with yoUrpaYllllnt lIadl PltYl!Iolt to the nalll itnd addr...
printed on thl reVlrl1 lidl,
If FlI!StDENT DECEDENT IIIakll oheck or ",onlY order payab11 tOI REGISTER OF WILLS, AGENT,
H NON.RESIDENT DECEDENT lIIakl ohlok or manlY order peye,bHl tal COMMONWEALTH OF PENNSVLVANIA,
Rf,FUNO (CR)1 A r.f"lnd ()f a tax credit, whIch wu not rllquuted on thl Tax Rlturn, may bll rllquutad by cOlllPllUnO an
"Appllcatlon for Refund of PennsYlvania Inhlrlh'MCI and Estatll fa)(" (REV"1313l. APplioation, are tlIvnllabll at
thl officI of the RIghter of 1011115, any of the 23 Rlvenul Dhtrlct OHice, or frolll thl OIPlllrtlllent" 24.hour
answlring IIrl,/lce nUllIblr. for for IllS orderln"l In PllnnSylVBnh, 1"800~362"lOSO, outside PennlylYlllnla-
and within local Harrisburg arlll (711) 787-601:)4/ TOO' (717) 712-2252 (Hlaring Il1pairad only).
REPlV 10: QUIIUons rllgardlng errors contained on this noticI i1hould bo 8ddruIlId tOI PA Depadllent of ReYlnu., Duruu
of Indiyldual TBXIS, AnNI POlt As8u'lIItn~ Review Unit, Otpt. 280601, Harrisburg, PA 17128"0601, phone
(711) 787~650S,
DISCOUNT I
If any tal( due 1& paid ..lthln thr.. 0'.1 c!.tlendar month II aU.r thl de<led.nt's d..th, a fly. pero.nt (S10 dhoourit
of the talC. PBld 1. allowed.
PEHAL TV I
Th. IS!. tal( amnl.ty n<ln~partloIpatlon penalty Is oomputad on the total of the taK ~nd Interl.t ass....d, lInd not
paid before Januar)' 18, 1996, th. first dny nfter th. end of the hlC. alln.nt~ periOd.
IHTEREtT I
Inhrlllt 11; char lied bl"lnnlnlJ with firvt day of dellnquency, or nIne (9)lIIonthll and on. (ll dBY froll thl dati of
duth, to the dah. of plllYllllint. faxes whloh beclllle dQllnq~lent before January 1, 1982 b."r lntarest at the rote of
,1>< (6in percent pur annulII calcul!!lhd at a dally rate of .000164. All taxlll which blca",e dllln~ulnt on and afh,r
January 1, 19&2 will bur Jnterut at a rate whIch ...111 vnry frail calendar year to clllhndar :'I..r with that rate
lIIMounoed by the PA Departllllnt of R.yenuQ. Th_ BPpllcnble Interest rates for 1982 through 1998 erl!
Vear Int.rest Rate Dally Intere,t Factor
V.ar
Interlllt Rftha
Dally Intere.t Factor
1982 20Y. .000548 11:)87 1:)1. .000247
1983 16:~ .000438 1981H991 111. .000301
1984 111: .000301 1992 91. .000247
1985 13Y. .000356 199~-11:)94 n .000192
1986 101. .OU0214 1995-1998 91. .000247
~-Int.rl8t is calculated .. follows:
INTEREST = BALANCE Of TAX UNPAID X NUNBER Of OAYS DELINQUENT X DAILY INTEREST FACTOR
~~Any Hoticl ISlued aftlr the tll)( b.eo." delInquent wIll rlfl.ct en intere.t calculation to fifteln (15) day.
beyond the det. of the alltlUlIlent. If plIYlllent Is .ade Bftlr the Intlre.tcoIIPl,JtaUon d",te shown €In thl
Hotl".e, addItional tntlrut lIILlSt bl calculated.
\,
"
of the Last Will and Testament of the said decedent;
NOW THEREFORE, KNOW YE, that I, Virili1.rill..B~, QlQJj!LAl.1mllfulk and ~
~..k" being all of the beneficiaries of the said decedent and heirs under the Last Will and
Testament of the said decedent. and being the persons entitled to inherit under said Last Will and
Testament do hereby, acknowledge that we have this day received from the aforesaid personal
representative, in filII satisfaction and payment of all sum or sums of money, legacies, bequests,
and devices as are given, devised and bequeathed to us by the said Last Will and Testament,
which amounts we have received this day, and which amounts are in the amount set opposite our
names in the table and schedule of distribution in said statement attached hereto and marked
Exhibit A;
AND, we do hereby stipulate that in order to avoid the expense and time involved in the
filing of a formal account and schedule of distribution, and agree that no account is necessary and
do hereby agree that we do consent to distribution being made without the filing of an account
and schedule of distribution, the same to be with the same force and etTect as if it had been filed
and confirmed by the Orphans Court Division of the Court of Common Pleas, Cumberland
County Branch,
THEREFORE, we do hereby remise, release, quitclaim and forever discharge the said
personal representative, Victoria Bell, her heirs, executors, administrators and assigns, of and
from the said estate and n'om all actions, suits payments, accounts, reckoning, claims, and
demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing
EXIHBIT"A"
GROSS V ALlJE OF THE ESTATE OF LOYAL DEANE HECK
Refunds, Cash, Checking, & Savings $
Jointly Owned Property
Transfers
40,88406
16,637,79
38, 140,6~
95,662,50
$
Funeral Expenses, Administrative Costs, & Debts
Debts, Mortgage Liabilities, Liens
Inheritance Tax
-13,389.33
1,284,26
4..9.43,8Q
19,317.39
$
ASSET DISTRIBUTION TO BENEFICIARY'S
~ Early Distrm.\illon 6/97 I.Q!Jl1
Victoria Bell $ -0- $38,172,56 .
Gloria Anne Heck $9,000,00 19,086,28
Corey Heck, Jr, $9,000,00 19.086,28
TOTAL $76,345,11
NOTE: Assets may have inc,rea~ed due to stock market ~ise,
" ,
11'I B~
'IS N
t)
Jg N \ ~
~l~ :ti= Q. "(3
."...,.
I '\'2; ~ T,1
'U 11.' ~ I~
;',1
0 ~j') , (\i
~5 .0) d~
~~ ~
PU:ASE FlU: THIS REPORT WITIiIN TWO YEARS OF nAn: OF UEATII R.:GARnLESS OF TIn:
STATlIS OF'I'HlC ESTA'IK II<' ~:STATE IS NOT COMI'u:n:n. I<'ILI~ A (,.12 FORM YEARLY IlNTI!'
COMPLETION.
S'LA'Ll1S I~EJ~QKrnUNIlWUlJj.liJ:lc 1:2.
Namc ofDeeedent.IJ)),i\L_DEANE HECK______.__'__._____~_____u_____.
Dalc of Death: _.E~Q[Y~r.Y_,LJ,297 .~__,___,_____~_____
Will No.___._,.-L997.:.Q.l.~.L...,________,________
Admin, No,
Pursuant to Rule 6.12 of the Supreme Court Orphans' Courl Rules, I rcport the following with respect to
completion ofthe administration of the above-captioned estate:
1, State whether administration of the estate is complete:
Yes_X-. No
2. If the answer is NO. state when the personal representative reasonably believes that the administration will
be complete: _______~_____,
3, If the answer to No. 1 is YES, state the following:
a, Did the personal representative file a final account with the court?
Yes No-X._
b. The separate Orphans' Court No, (if aay) for the personal representative's account is:
c, Did the personal representative state an account informally to the parties in interest?
Yes -X__ No _~ Filed Family Settlement & Final Release
d, Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed
with the Clerk of the Orphans' Court and may be attached to this report,
Date:
L~~\\Y(;
\j' II.,"~ \
\v':--\'J,,-,".~_\'IJJ-... \;",:-~~___
Signature
1Il to ~
'0 ~ \'1 " 0:
N ,
Cl. -,
r ,
~
" ~
c. ""-:: :_~
i? ,'-_ii
(J TJ, tp
t> ,);> .a
t!cc ~ ~~
00
Victoria Heck Bell
Name (Please type or print)
3809 Lamp Post Lane, C_~.ffilLJ:-liIL P A
Address
.i'7ill763.1742
Telephone Number
17011
Capacity: _,_lL_ Personal Representative
___Counsel for Personal Representative