HomeMy WebLinkAbout97-00430
PETITION Hm PIWIJATE and (~RANT ell' LETTERS
Estate of ___Gc_rald1..ncO_, .P()ff.
also known as ___,___.u_.
')\ j' '1- 1-.\ i:JO
No. ,_ ..._'-"_. u_ _..L_u__. ___________
To:
__.____ _____... . _H' ..._. Register of Wills for the
__._.___... ___., [J(,(,I'OJcd. COllnty 01" ___C1lMI1EB.LAlliL_ In the
Social Security No. ---112::i!!.:,_LO.~____.._ Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents thllt:
Your pctlllonerOll, who Is/~8 years of age or older an the executcu.___...____,__ named
In the last will of the above decedcnt, dllted --Dec"mbeJ:~-;-r-.-.<t't1r1t-r~T. ' 19...80..-.
and eodlell(s) dllted -:tl/A-. It. '^'.' ,~__"_'lt!~~:'.,._L--'-#.....!!1,'!~-u,::.:tS. ''''v, 6 ,L_
1.,..,,~~l;;J _._~~~~___________,_~_______
(!\talC relevlillt ClrClllTl~tnnccs, e,g. renunciation, tlcnlh or oxecutor, eIC.)
Deee~dem was domiciled at dellth in _~u\l~erland ____.u___ County, Pennsylvania, with
h er last family or principlll residence at. 1047 Swarthmore Road
--Hew- ~I..h"rl Ao.d.....-.._____.____.._~_.__.______._..__
(list street, numhrr Dfld lIIunciplllityj
Decendem. then _~___ years of age, died __ March 19 , 1997 , 19_ Q7
at IInly Spiri C.Il!lBp.;ltaL-.J::llllbe.dallll County
Except as follows, decedent did not marry . was not divorced and did not have a child born or adopted
afler execution of the will offered for probate; was not the victim of a killing and was never adjudicated
IlIcompetent: _______
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa,) All personal properly $ 25,000.00
(If not domiciled In Pa.) Personal properlY in Pennsylvania $
(If not domiciled In Pa.) Personal property In County $
Value of real estate in Pennsylvania $ 75,nnn nn
situated as follows: . 1 nt. 7 !lw.....hmn..A Rnad.- N"w r.umher1and, PA 17n70
WHEREFORE, petltlonerOll respectfully request(s) the probate of the last will and codlcll(s)
pr.,ented herewith and the grant of leltersJMtl!m!illt;lll'Y
(ltmamenlarYi administration c,l,a.j adminislrlulon d,b.n,c,t.a.)
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W)'Ddllooll"r--.J1A- 111038
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OATH 0.' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANiA } 88
COUNT\' OF ___ CU~~ERLA~_______ _ .
The petliioner(s) ahove-named swcar(1) or affirm(s) that the statements In the foregoing petition are
true and corre.:1 to the hcst of the kilOwledge and belief of petitioner(J) and that as personal represen-
tativelll of the above decedent pelitloner(IJ will well~ t,rlllY adminisi2he estate according 10 law.
Sworn to or affirmed jlnd subscribed ~. 5f-~ IJ ~\ ~
before me this ____J3..!~_ c1a7 of _James A. Poff ~.
'~~-MAY__(-j9-'it1:ti~ :l.
, J.trt.<;;;) il11.rls::.1:m - - ---'-" I
M Y C LEWI S ' Re~is{er. _________. ~
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JON f". l.AF/,VEtA
31'1 THIRD &TRr.n
Ilr.w CUMIf.Ilt.AI'lO, PA,
4"...... -.~ ,,,-,.,r'" -,,,.-.
LAST WILL AND TESTAMENT
OF
GERALDINE O. POFF
I, GERALDINE O. POFF, of New CuliJerland, Ctm1berJ.and County,
Pennsylvania, being of sound mind, IrellDty and \mderstanding, do hereby nake,
publish and declare this as and for my Last Will and Test:aIrent hereby revoking
and making void any and all other wills by Ire at any tilre heretofore made.
I.
I direct that my Executor hereinafter named shall pay all my just
debts and ftmeral eKpeIlses as soon as conveniently nay be done after my dec~ase.
II.
All the rest, residue and remairlder of my estate, whether real,
personal or mixed, and wheresoever situate, I hereby give, devise and bequeath
unto my husband, JAMES C. POFF, if he survives Ire by a period of thirty (30)
days. If my said husband does not survive Ire by a period of thirty (30) clays,
then this gift to him shall be divested and I then give, devise and bequeath my
entire estate unto my son, JAMES A. POFF.
III.
I hereby nominate, constitute and appoint my husband, JAffiS C. POW,
o\ls Executor of this, my last Will and Testarrent. If the said Jarres C. Poff
sb:>uld predecease Ire, fail to qualify Or cease to act as such, then I nominate,
constitute and appoint my son, JAMES A. POFF, as Executor.
TX.
I direct that my Executor shall retain the services of my attorney,
JON F. WAVER, ESQUIRE, for purposes of handling all legal natters in my estate
Page one of 00 Pages
CERTIFICATION 0[' f'!.OTICE UNDEF HULE 5.6(al.
Name of Decedent I
Geraldine O. Pott
Date of Death I
March 19, 1997
._~
Will No.
1997-430
Admin. No.
To the Registerl
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court Rules was served on or maiied to
the following beneficiaries of the above-captioned estate on
-HBy 19. 1997 I
Name
James A. Poff
Address
541 Spring Lane
Wyndmoor, PA 19038-8412
Notice has now been given ~o all per.ons entitled thereto under
Rule 5.6 (a) except N/A
Date I 5/19/97
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Name George M. Riter, Esquire
Address 1525 Locust Street, 14th Floor
Philadelphia, PA 19102-3732
Telephone (215l!32-3755
CapacitYI___ Personal Representative
X Counsel for personal
representative
'''.''001'' 111.911 l \! . I ( ", 'I Jto.rA'UO'OIAYHAm.I21a.ltICHltIlHI.1
')<; I~~,r." INH::~r:l~~k1J::~~lJ~RN ~~~=!ti:!!" 'I_~~!'M.O LL - ---___
COMMOI'WIAI'" 0' "NNSUVANIA (TO BE FILED IN DUPLICATE ' )\ ('j' [/ l)()
OHA"M~Nt 01 UVIN , WITH REGISTER OF WILLS)" '" 1 ,
HmlSfJ,b ~~o'1'ibl 0601 COUNTY COOl YE.... NliMm
Wi-j B;~::;~n~ ~ND"\IUn" INITIAII - -- -- i- -~':'~~I'~t~~;~ll::~j~:::I( t 0111 -1:Oft~' -- ---
~HlrroJilnfU/;jIl'-'-----'lOl.1Twnrrnl:----FllTllfr"-- (' ft r 1 j 81 e, I' ^ 1 70 1 \
172-0J -2140 LS/9/()~~1/()2 co,,~'umbcrl ftnd
[] 1. -O-rlglnal-~---- -0-; Suppl.m.nlalR.";;;;;;- -. 03, R.malnd., hlu'n------ - _H,
(far dot.. of d.alh p,lo, 1012.13.82)
[] 4. Lln,lltd hlol. 040, fulur. Inl.r.'I Camp rami.. 05. fod.ral E,Ial. ,..
(for dOl.. of d.alh ah.r 12.12.82) R.lurn R.qul,.d
[J 6. O.c.d.n, Oi.d T..lal. 0 7. O.c.d.nl Mainlaln.d a 1I,log y,u.1 _ 8. '0101 Numb.r of Safe O.po.i1So...
IA\lach copy of Willi (A\lach copy of T,u'l)
AU CORRESPONDENCE AND CONP10ENTIAL TAX INfORMATION SHOULD DI DIRECTED TO,
AM - MA liNG ADD'!.! 8S
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4S1 "D" Street
Carlisle, PA 1~013
_lB7
243-8177
I. R.ol E.la'. ISch.dul. A) (1) A 0 . A 0 0.00
2, Slock. and 8aod. (Sch.dul. 8) ( 2)
3, Cla..ly H.ld SlockIPann."hlp 'nl.r..1 (Sch.dul. C) I 3)
4, Morlgage. and Nal.. R.c.l,abl. (Sch.dul. D) ( 41 _
5, Ca.h, 8ank O.po.III & MIIC.llan.ou. P."onal Propenyl 51 11 . 38 2..JUL
(Sch.dul. E)
6, Joinlly Own.d Prap.rty (Sch.dul. f) ( 61
7. Tran.f." (Sch.dul. G) (Sch.dul. l) ( 7)
8. Talal Groll A".II (Iotallln.. 1.7)
9. fun.ral EKp.".... Admlol.lrall,. Ca.II,'MIIC.llanoou. (9) 12 . 864 . 75.
EKp.o... (Sch.dul. H)
10. [J.bll, Mortgag. L1ablllll... L1.n. (Srh.dul. I) (10)
11. TOlal O.ductloo. IIolallln.. 9 & 10)
12. N.I Valu. 01 E.lal. (IIn" 0 mlou.llo. 11)
13, Charltabl. aod Go,.rnm.nlol Boqu..I. (Sch.dul. J)
14. Nol Value Subj.ct 10 TaK (1In. 12 mlnu. IIn. 13)
15. Amounl of IIn. 14 la.abl. 01 6% r.I.
{Includ. valu.. from Sch.dul. K 0' Sch.dul. M,I
16, Amou,,1 of IIn. 14 la.obl. 01 15% '01.
(Ioclud. valu..lromSch.dul. K 0' Sch.dul. M,I
17. P,ioclpal taK du.IAdd laK from 110015 a"d from IIn. 16,)
18, Credjh Spoulal Poveny Cr.dil Prior Parmenfl Discount Int.r..t
+ 4. ODD ,._~O + ____
19,111106 18 i. g,.olo, than IIno 17, .nlo, th. dlff.,."c. on IIn. 19. Thl.I. th. OVERPAYMENT.
~[]
20, IIl1n" 17 it gr.al.' than 110. 18, 00'.' th. dlff.r.nc. 00 II". 20. Thlo I. tho TAX DUE.
A. E nJar the Intere'l on the bolanc, due on line 20A.
B. Enl.r Ih. 10101 of Ilno 20 ""d 20A on II". 20B, Thl. 1.11,0 BALANCE DUE,
Make_~h.ck Poyobl"-.!~_Roul'I.r 01 WIII.~_Ag."-I
. .
'1
{ II
,912,187.89
~r4R7.77
18,347.52
73,840.37
(151 __ 73, 840 . 37
(11)
(121
(13)
(141
M .06.
73,840.37
4,430;4T
(16)______M ,15.
(17)
4,430.42
4,000.00
Checll tWfll if Y(:ill arb ,oquI:Sli,.U (1 rofund of v.uu, ovcrpClvmenl.
(181
(19) _,______.__
(201_ 430.42 ___
(2M) ___ 1 S 9 . ~__
(208) c,.8...9JA.l___
-.---_.. - _. --'--..--.-- -- _. - - --
.. .. liE SURE 10 ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH.....
Under pflnClItI" of r,eriu-~~'l declor~ that I have 'I(omined Ihil r'lur~:-lncluding accompanying Ich"dul.~ nnd .tolemunh, and to th. be'l of my knowledge and b,lI.f
Ill. true, ((meet and compltrte. I dedortr Ihol (III ,eol,,'olt hOI bo.n r.port.d altru. morlt.' value, Ollclorolion of preparer athtr than ,lIe plnanal "pr..tntallv. I;
b~.od on alllnformotiol\ of which prerarer tWI any knowltrdge.
~lU -~~~-~~~N:"IBlf"'OR~~~ffUR1r7"-~_AOD~E5S _ --~--'- mr '---7 (~) (_-:~/_-
'. -LA .:_ _ y,~.";~'_ ~_ 4 ~i 1 .~J)~~.t:~-,-. Car 1 i 'Un..._J:?1'c 1 7 n 1 'l . .7. /
mrN-", ~. HI "'." .;er "" ADfiIBs riATI (.. ) .~----...
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F . ---....///; '.{. .{ ~(.. ,.1L" . .... '/. '/-
, d w'.' I. d It-;-- 11.. Ire F ,- --t.~CJ ~'1-W6'st"'1rrnl---srr e 0-r.:---l~ a rlr--:;---,'---' --,.---------
IIYUlll.. ""'j
1.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
DESCIIIPTION
Fun.ral Expon...,
Ewing Brothers Funderal'Home
Cremation/Grave Opening
Headstone
Church
- $964.00
390.00
200.00
1,554.00
1.
8. Admlnl.tratlv. CO.t'l
2.
j "-.. ....... ''''
LLE NUMUR
1996-00430
Por.onol R.pr....,atl.... Camml..lan.
Social S.curlty Number of Penanal R.p....ntatl....' 175 - 4 a - 4511
Voar Comml..lon. paid 1997 5 %
Altorn.y F... - Edward W. Harker
3. Family Exemption
Claimant . Relatlon.hlp
Addre.. of Claimant at decedent'. death
Stieel Add.."
~.~
COMMONWIAl'H 0' ,rNN.YlV~NI"
INHUl:ttANCf 'Al( '''TURN
UIIO!N' OICIOINI
mATI 6, . -~--~~,
John 1. ~Ii 1 son
ITEM
NUMB.II
A.
A.
C.
1.
2.
3.
A.
5.
6.
7.
8.
City
State
Zip Code
Probate Foe. to Cumberland County/Edward W. Harker, Esq.
MI.collanoou. Expon.o..
Advertisement in Law Journal
Advertisement in Sentinel
Town & Country Real Estate appraisal
R & R Roofing - new roof on residence
Electric May - Sept..
UGI May - Sept ... pILlS disconnect dryer
Carlisle Borough May -Sept water/Sewer
United Telephone
Additional House Insurance
Repair Water Leak
Trash Bags
TOTAL (AI.o onler on IIno 9, Recapitulation)
(If mo.. 'poco I. noodod, In.on additional ,h..t. of 'amo .1...)
\.
-
AMOUNT
$1,554.00
4,609.00
lrOOO,OO
223.00
60.00
.,78.38
75.00
4,842.00
96.64
116.00
59.10
39.44
17.00
48.00
47.19
S
12,864.75
414U l't1
/ ')'
/ /1/ / 'I
1'I.Wt'
lh4lJI~r
I'fN,1500 fiX. (10.07) (ll REV -1500 .__...._-~-_.._-OFrtC!.~l.lJ$F:~- -
COMMONWEALTH Of P,NNsvtVANl' INHERITANCE TAX RETURN rmtfNuMDf:H-----"
DEPARTMENT OF REVEljUf
DEPT 180001 RESIDENT DECEDENT ?] I 9'7 I W - 0430
HARRISBURD. PA 17128.001)1 COlm~ Y COOE VrlArl NUMaSR
OECEDENT'S N1~ (lAST, fIRST,AHD MlODlE lHlllAi I ut..bIri bb(.lo ~.,. wOllll
... POFF, GERALDINE O.
ffi
SCW'..tAI. 5ECURITV NUWER DATE Of Of.ATW .--~-~ OAIEOF 81RfH
~ 175-48-7054 _103/19/9'7 "~08/05/1909 ~----
w liFAPPCICADlE}SURlvMHO SPOUSE'S NAME ltAST, FIRST, AND MIDDLE INITIAL) socw. srCURllY NU""ER THIS RETURN MUIT BE FILED IN DUPLICATE WITH THE
0 -L REGISTER OF WILLS
N/A
l!: [ZJ lOop R.lurn 0 2 SoppIemenllll Return o 3 Ro"",do'Rolurnld.~_pror.12.13821
~I~ o ~ Un;IodE"'" 0 (8 ~utUffllnleroGICompromi.(dallloldealhltler 12.12.a2) IKI 6. F.d.,,1 E'I'" TOK R.1OO1 Roqund
[ZJ 6 OooodonIOlodT"''''(Anocl100pyoIW.} IXl 7. Deoedet1t MIllnltintU I lMno Tl\lll (Altach OOfIfolTrull) ~ 8 TotliNu"",,~s.f.OopotiIBo,..
o 9 llbgaltJn f'rcc:lMd, ROOlNwd o 10 S9oo,li~Qwcil(d".~_bo_ll.31.9Iond\.I.9\} 0 1\ E_.I.."",",Soo.9113(A)(Anlcl1&:hO}
I THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPlETE ""'LIND ADDRESS
GEORGE M. RITER, ESOU1RE 1525 LOCUST STREET
fiRM NAME (W AppIoobIo)
DAVIS, RITER, PARRY & HAR TMANN , PC 14TH FLOOR
iELEPlI?~E NUMf~ . I " ;
215 73 -37,S PHILADELPHIA, PA 19102-3732
10LOOO.~()~ OFFICIAL USE ONLY
I. Real E.lala (Schedule A) (1) ~):I
"
2. Slock. end Bollds ISchedula B) 121 75.158.00
3 Closaly Hald CO/poralio.. Parll18rsh~ 0/ Sola.PlopIielorship 131 0.00
..
4 Morlgage. & Nol.. Racaivable (Schedula D) 141 O. Q.Q ~ '
5 Cash. Bank Il<posils & MiscalLenoous Parsonel Properly :,,1
Z ISchedule EI (51 77.008.00
0
g 6 Joinlly o..ned Properly ISchedu~ F) (61 0.00 . , ,
7. Inler.vivos Transfers & Miscellaneous Non'PlOoote Property -
~ (Schedula D or L) . i7I 826.611.00
~ 8 Tollll Gr... A...II (Iolal Lines I ,71 181 1,O79,777.0~
9 F unaral Eicpensa. & Admilllslral.e Casl. ISchedule H) (9) 82,879.00
~
10 Debls 01 Deceoonl. Morlgagaliabllilie,. & lien. (Schedule I) (10) 2,012.00
11 Tollll OtducUo.o(lolal Line, 9 & \01 (II) 84, 89~
, --
12 N., Vllu. of E.llIt. (Line 8 minus LiI18 III (12) 994,886.00
13. Chi'lIilable and Governmental Bequ6sls/Sec 9113 Trusts for which an elecllon 10 lax has not boon 0.00
mado ISchedule J) 113)
I~. N.t Vllu. Subl,,' to Tn Lirw 12 minus line 131 1141 994,886.00
15 Amounl of line 141axabla .
Z althe spotnllllax fate N/pJ X I 0.010(151 0.00
0 See insl,uclions for applicable percentage
i= 16 Amounloflinel41axable E 994,866.01 : 11611 59,6914
~g al6% rale 06
17. Amounl of Ii.a 141axable .
f-'c. al 15% rale .15 1171
::a; 118}1 59,691.9~
0 18. Tax Duo
U
19 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
>>BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH <<
Undefpern.~ of petjl.Iy, I detMe #1811 haw flXlImio8d lN5 return, klOOdlng IllXXImp.IW\~ng schedu8S 8l1d lltaleroents. lWId to the Msl of my knovmdOO 8l1d beier, i~ Irld oomplete. OecIllrationof p!'ep8fefo!hef
ItlIlO the pet&OnBl repfeWIltaliw is bI$I'ld on aI informaloool IIlNch ~ has MV kno'Medge
SI~efPERsONESPOIjSIOLE'ORFllINGREiUPN ADDRESS 1525 LOCllST "81', 14TH FLR
/ - ._-~, ' '. PHILADELPHIA, PA 19102
SIGNATURE.OFPREPAREROTHI/ ADDRESS 1525 LOCUST ST, 14TH FLR
'. /~, . {\ I PHILADELPHIA, PA ] 9102
foTF-r1A420::!1F 1 ,.1 ----- --
DA,E
,/ I"/I~-hr
DATE' I
I') ) /
\.,
1"/I',/'jlj '1:'1-/ fltl
DElcedent's Complete Address:
STREH A{JORlSS
1 oil 7 _SWAR'1'l-Il~OHE: ROAU
CUMBERLAND COUNTY
CfTY
NEW CUMBERL.AND
GSTATE
PA
I rp7070
1'(!!'F I f',rlfl/II'..\
59,691.96
52,~31.58
0.00
7,060.38
531.89
7,592.27
No
o
IZJ
o
o
IZJ
IZJ
IZJ
72 P.S. ~9116 (a) (1.1) (I) provided for the reduction of the lax rate imposed on the net value of transfers to or for the use of the surviving
spouse from 6% to 3% for dates of death on or after July 1. 1994 and before January 1. 1995.
Tax Payments and Credits:
1. Tax Due (Page 1 Line 18)
2. Creditslpaymenlll
A Spousal Poverty Credit
B. Prior Paymenlll
C. Discount
(1)
50,OO~.2.
2,631.58
72 P.S. 99116 (a) (1.1) (II) provided for the reduction of the rate Imposed on the net value of transfers to or for the use of the surviving
spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does not exempt a transfer to a surviving spouse from
tax, and the stetutory requirements for disclosure of assets and flilng e tax return ere stili applicable even If the surviving spouse Is the
only beneficiary.
Total Credllll (A + B + C) (2)
3. InterostlPenalty " applicable
D. Interest
E. Penalty
4.
Tollli InteresflPenalty (0 + E) (3)
If line 2 Is l/'eeterlhan line 1 + line 3, enter the dmerence This Is the OVERPAYMENT,
Check box on Page 1 Line 19 to rlque.t a rlfund (4)
"line 1 + line 31s l/'eater than IIna 2. enter the dinerence. This Is the TAX DUE. (5)
A Enter the Interest on the tax duo. (5A)
8, Enter the tollll of Line 5 + 6A. This Is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995. PIMse answer the foilowlng question by placing an "x"ln the appropriate
spoce.
Old the decedenl crelle a truet or almllar arrangement which II solely for the aurvlvlng apouse's benefit for his or her entire
lifetime? Yea 0 No IZJ
5.
1.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN X IN THE APPROPRIATE BLOCKS
Old decedent make a transfer and, Yes
a, retain the use or Income of the property transferred; . . . . . . . . . . . . . . IKI
b, retain the right to designate who shail use the property transferred or Its income; . . . , 0
c. retain a reversionary Interest; or . , . . . . . , . . . . . . . . . , ' . . 0
d. reoeive the promise for i1fe of either payments, benefits or care? . . . . IZJ
If death occurred on or before December 12,1962, did decedent within two years
preoedlng daath transfer property without receiving adequate conoideratlon? If death occurred
after December 12, 1962, did decedent trensfer property within one year of death without
receiving adequate consideration? . 0
Old decedent own an 'in trust for" or payable upon death bank account or security
at his or her death? ".., . . . . . . . . , . . . . . , . . . 0
Old deoedent own an individual retirement account, annuity, or other non-probate property? . . ..0
If you anGwered yes to the above question, the tax on the trust or similar arrangement Is postponed until the death of the second spouse,
at which time It wlil be fuily taxable at the rate(s) applicable to the remainder beneficlary(les). Enter tile value 0' the trust on Schedule J,
Part II, In order to remove It from the calculation of the tax due In this estate. You may wish to file Schedule 0 In order to make the
election available under Section 9113. If the election Is made, the trust or similar arrangement Is taxed In the estate of the first decedent
spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder
Is taxed at the rate(s) applicable to the remainder beneflclary(ies). If you ohoose to make the election, you must attach Schedule 0 to a
timely-filed tax return, along with Schedule(s) K andlor M In order to show the epportlonment of the trust or similar arrangement between
the surviving spollse and the remainder beneficlary(les).
STFPM?021F 2
2.
3.
4.
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART O~ THE RETURN
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II' Hl!IUllITfIlUT
M'~' CUII4U"L"HO, ..".
NI'W CIIMIIHRINW, NHNSYLVANIA 17070
LAST WlU. AND 'IESTAMFm
OF
GERALDINE O. POFF
I, CERAIDINE O. POFF, of New Culberland, OJmberland C1;lunty,
~ylvania, being of sound ln1nd, =ry and tu1derstandi1'1g, 00 hereby me,
publish and declare this as and for my LEwt Will and TestaIrl'3l1t hereby rewldng
and lMking wid any and all other wills by Ire at any tiIre heretofore made.
I.
I direct that my Executor hereinafter J:lBlred shall pay all my just
debts andfunera1. E!:Xp€rulOS as soon as convmiently may be done after my decease.
II,
All the :cest, 'residue and ren:1inder of my estate, whe.ther rf'..a1,
personal or mixed, and wheresoever situate, I hereby give, devise and bequeath
to my husband, JAMES C. POFF, if he survives tIE by a peri.od of thirty (30)
days. if my said husband does not survive Ire by a period of thirty (30) days,
then tW.s gift to him shall be divested and I then give, devise and bequeath my
entire estate \lnto my son, JAW.S.A. POli'F.
III.
I hereby nominate, constitute and appoint my luJsband, JAW.S C. POFF,
as Executor of this, my Last WHl and TestaIre11t. If the said Janes C, Poff
should predecease lID, fail to qualify or cease to act as such, then I nominate,
constitute and appoint my son, JAl-ES A. POFF. as Executor.
"
IV.
I direct that my Executor shall retain the services of my attonley.
JON F. LaFAVER, ESQUIRE, for. purposes of handling all legal matters in my estate
Page one of t:\\U Pages
Commonwealth J~
National Bank ~
D.lfI..I/"'qI2T........,
Cash Amollnl S ..../().(ltOCCh.OO..,,,.
Trust Anrflflmflnt No..:J..I.W3.a"Q.o...1.......
Thul fHJSl n eHtlllllstwd bl!IWelHl 1 Ill! Commonwealth National Bank as Tru5toe find tllo undersintlcd as
Ulttlnr, 111(1 \otllOf tw,,~hy gralll~ & COrllJfJY~ to the Trllstooall rrglH, tillll and Intorest in tl10 cash amollnt indlcatod
.UOVIJ and 10 allY olher aSSets or IlIlbilltle~ set forth on Schedule "A", which ",IIV he attached to and made a part
of thll awaomont
In mananing thelO Inct Iny other allOt. sllbsaquently lransferred to thi. TRUST, the Trustee is charged with
the following dull..: keep the ...ell.efely; use the core and attention which a reasonably prudent man would devote
to the rtlBn.goment of his own fjnancial affairs comidering the oconomic conditions of the time; advl\o the settlor
m<lnthly of the past month's trans.ctions ond the valualion of a..ets held BI month ond, end annually of any neces'
my Informltlon for the preparetion of the settlor's tex relurns; trensfer the net Income each month to the principal
at the TRUST for reinvestment, to or for the use of the settlor, to the settlor's checking account os Indicated below,
or to other persons in .mounts described in a separate letter delivered to tho Trustoe.
In Iddltlon to those powers granted by lew. the Trustee may exercise the fOllowing powers in order to perform
the above duties: receive proceeds from the sale, maturity, call or conllersion of TRUST assets; invest in and buy or
.ell luets lincludlng reol or personal property, common funds managed by the Trustee, and obligations, deposit
Iccaunti, or 1I0ck of tho bonk or its affiliates) subject to the selllor's guidelines indicated below; borrow money at
rOlsonlbl. rote. Ind pledge TRUST I..ell II colllteral, .hould it be prudent to do so; pay any necessary ".penses.
Including ru.oneble Trustee's compensation; elloca18 transactions between Income .nd principal as the TrUHee deems
best; and hantlla routine matters according to the Trullee', best judgment, including bUI not limited to making
timely exchange of temporary Issues for permanent, executing proxies or voting shares, buving or selling fractional
'shares, and 8Kercislng, holding, or selling warrants reprosenting rights received in corporate recapitalizatJons or
reorganllOtlons.
The settlor m.v alter or .mend this TRUST in any way provided that such change does not result in ~aking
the TRUST irrevocable or creating dispositive provisions to take effect at or Mler Iha settlor's death. Tho selllor
may add to or withdraw from the TRUST'S income or principal at any time. subject only to providing reasonable
notice, and may provide tor eutomatic funding by indicating below. The TRUST shall terminate upon the settlor's
deeth with principal and lIndistr Ibuted Income being paid Into the settlor's estate. The Trustee may expend TRUST
Income or principal In behalf of the settlor at his direction or In behalf of any named beneficiary to the extent of his
benallclal Interest. Only the settlor shell have the power to ...Ign or encumber hi, Interest in the TRUST or other,
wi.e causa Its OIIell to become liable for the payment of e beneficiary's personal obligation or debt. The Trustee Is
responsible for losses caused by its groll negligence but not for other losses such as, but not limited to, those created
by flucluatlon In market valuations. The Trustee Is not roqulred to account to anyone, except as described above,
unlell expressly dIrected in writing by the settlor or his personel representative. Either pony may terminate this
TRUST at any time, .ubject only to providing reasonable notice.
Thl. egreement Is not binding upon the benk until such time as it has been accepted by an admlnlst"tlve officer,
who will be 8\llgned to the TRUST; this offlcar ~1I1 be In contact with the seW r ami may be called upon}l..y him
at Iny time...u- v ~,-<J ~,,~..... .;.,J-~ o.i.~ ><, , ~..f/ JJ
~'W J...... tM> ~..t, ~ t:t.... ~.:t..i-, ..,..: . n
INVESTMENTGUIDELlNES AUTOMATIC FUNblNG <U'~....... 0. '1"'04
........... Commercial paper I ) The Trullee Is to charge my chocking
........... Treasury bills
........... Taxabie bonds
........... Tax exempt bonds
........'... Common stocks
.' ,J<"'" Trustee's discretion
..........:'::':':,."...... of each .....~........
and add it to this TRUST for investment
..~<d.f+rIfJkv..G:tzf"...
..~~.:ii...c..,.,.3?.1......... " ....
t'unted name
account $ .".".,.=."''''''''.".... em the
.fdl.~"':I ~!J......",
Olle 01 Olrlh
...I9.4.l,..SW';t.~~!\',':<',~..T;...;~ .
::.IHlel addreu
.1.7l.7.~.7..~,~,'!J~~-((llt&~ tr. t l A fA
Sor..SOc.No. '70~"('~'" ' ,...~~ r_".., '..
/',"" "''-its - . 'T r't,\l. 11'1, Slale, Lip COde
iBrf!i';~....... ......... .<f?~.:. ~o.,'l..f?(!.9J?,.~."', ,.....,
Ctloc:kHHJ Account NO.
1'10
INCOME TRANSFER
........7 For reinvestment
...X.... 10 Checking AIC
........... To addr~1I .hown
..1.:r.':f.:. P/.?.6'...,
PhOlll No,
ONLY YOUR ATTORNEY CAN PROVIDE LEGAL ADVICE
'OflMOOO 1& lit? (REV. 12/841
WhIte CopytOrlginal Canary CopyICuI1omet
AMENDMENT TO DEED OF TRUS'!'
OF
GERALDINE O. POFF
Dated; January 27, 1987
************************
t,
I, GERALDINE O. POFF, of Montgomery County, Pennsylvania,
pursuant to the power reserved by me in the Deed of Trust
established by my husband, JAMES C. POFF (deceased) and myself,
dated January 27, 1987, hereby amend said Deed of Trust as
follows:
1. I hereby revoke the preamble in its entirety and"
substitute in its place and stead the following:
I, GERALDINE O. POFF, of Montgomery County, Pennsylvania,
hereby assign, set over and transfer all of the assets list.ed i.n
the annexed schedule to MELLON BANK, N.A. and JN4ES ~N POFF as
Trustees. I direct that my Trustees shall cause themselves to be
named as the owners or benefici.aries of said assets and hold such
property or their proceeds, together with any other property
transferred to this trust, IN TRUST as follows:
2. I hereby revoke the ot.her paragraphs of said Deed of
Trust and in their place and stead substitut.e t.he following:
DURING MY LIFETIM~
FIRST: Distributions Durinq Lifetime: Subject to the
provisions of Paragraph FIRST: C., the Trustees shall, durirlg my
lifetime, invest and manage the property and make distributions
as follows:
A. !lll!1;.illution ..9..L1ncome: Subject to the provisions
of Seotion C. herein, the Trustees shall, in quarterly or other
convenient installments, but at least annually, distribute the
net income of the trust to or expend the same for my benefit for.
life; provided, however, that if, at any particular time, r shall
by a writing delivered to the Independent Trustee direct the
Independent Trustee to make other distribution of such income,
Independent Trustee shall distribute the same in accordance with
such direction.
B. Distribution of Principal: The Trustees shall at
any time and from time to time distribute to, or as direoted by,
me the whole or such part of the principal of the trust as I may
direct in a writing or writings delivered .to the Independent
Trustee.
C. Distribution of Trust Estate Durinq Incapacitv: If
in the opinion of the Independent Trustee I become incapacitated
through illness, age or other cause, the Independent Trustee may
at any time and from time to time during the period of such
incapacity distribute the whole or any part of the income and
principal of the trust to or expend same for my benefit or any
person dependent on me or may accumulate the whole or any part of
such income, all as the Independent Trustee may determine and
without regard to my other means.
AFTER MY DEATH
SECOND: After my death, my Trustees shall distribute the
then-remaining principal together with the accrued, accumulated
and'undistributed income as follows:
A. To CHRISTINE P. WEUSTER and JAMES ARTHUR POFF, the
sum of Thirty Thousand ($30,000.001 Dollars each. If one of them
should predecease me then that beneficiary's share shall be
distributed to his or her issue who survive me per stirpes;
B. Th~ then-remaining principal together with the
aocrued, accumulated and undistributed income shall be held in
further TRUST, for the benefit of my son, JAMES ALAN POFF, as
followsl
1. During my son's lifetime the net income shall
be paid to him or applied to or for his
benefit as the Independent Trustee in its
sole and absolute discretion determines;
,
.2. As much of the principal of his trust as the
Independent Trustee may from time to time
think desirable - taking into consideration
funds available from other sources - either
shall be paid to him or shall be applied
directly for those purposes.
C. After my son's death, if he is survived by his
spouse, NANCY G. POFF, by thirty (30) days, the then-remaining
prinoipal together with the acorued, accumulated and
undistributed income shall be held in further TRUST, for the
benefit of NANCY G. POFF, as followsl
1. During her lifetime the n~t income shall be
paid to her or applied to or for her benefit
3
share shall be distributed to the surviving
beneficiary .
5. If both CHRISTINE P. WEBSTER and JAMES ARTHUR
POFF should predeoease and not be survived by
issue then their share to his or her then-
living descendants, per stirpes.
6. In default of suoh descendants to my then-
living descendants, per stirpes (any portion
thus accruing to a beneficiary for whom
principal is then held in trust hereunder to
be added to and thereafter treated as a part
of such prinoipal) . ,
7. In default of such descendants, to the
persons who would be entitled to inherit from
me under the Pennsylvania intestate laws as
if I had then died intestate.
AQMINISTRATIVE PROVISIONS
!H!RQ: ~ath Taxes: All federal, state and other death
taxes payable beoause of my death on any property then held
he~eunder or on any insuranoe proceeds or other death benefits
payable direotly to my Trustees shall be paid out of the
principal as if they were administration expenses. However, none
of those taxes shall be charged against any beneficiary, and no
property which would be exempt from federal estate tax if not
payable to my Executors or Administrators shall be used to pay
any death taxes under this artiole.
5
FOURTHl
A.
B.
Generation-Sk~ppinq Ta:K: I direct that:
Division 2L- Trusts: Any trust which otherwise
would be partially exempt for federal generation-
skipping tax shall be divided fractionally so that
my federal generation-skipping tax exemption which
has not been allocated may be allocated exactly to
one or more trusts. The purpose of this provision
is to have trusts which are either entirely exempt
or entirely non-exempt for federal generation-
skipping tax. They shall be treated as separate
trusts, but have the same terms unless otherwise
specified. Additions shall be troated in a
similar manner and shall be held as a separate
trust if it is not possible to separate additions
into exempt and non-exempt trusts.
Distribution of Trusts: Distributions from the
above trusts to identical beneficiaries may be
combined for purposes of distribution, and it is
my thought, which shall not be legally binding,
that payments may be made from the I'espective
trusts to cause the least amount of federal
generation-skipping tax to be incurred.
Power of Appointment to Reduce Tax: The limited
powers of appointment which are exercisable by a
Will hereunder shall be expanded as follows if
certain taxes can be reduced 1
c.
6
1. If a federal generation-skIpping tax would be
imposed on any trust hereunder upon the death
of a beneficiary at a rata higher than the
marginal federal estate tax rate which would
be imposed on his or her estate, assuming the
trust were includable in the beneficiary's
taxable federal estate, then the beneficiary
by specifically referring to this power of
appointment may also appoint the trust to the
creditors of his or her estate to the extent
the aggregate of the federal generation-skip-
ping tax and estate tax can be reduc~d; and
2. Any increase in death taxes or administration
expenses in the beneficiary's estate caused
by the inclusion of the trust in it for tax
purposes shall be paid out of the unappointed
principal of the trust, and a written
statement by his or her personal
representative may be accepted as being
correct.
FIFTH: Beneficiaries Under TWenty-One 1?1) or Disabled: If
any beneficiary is under twenty-one (21) years of age or is, in
my Trustees' sole and absolute opinion, disabled by advanced age,
illness, drug, alcohol or other substance addiction or abuse or
other cause, becomes entitled to any income or principal
hereunder:
7
A, ~avm~nts I As much of. such inoome or principal as
my Trustees may from time to time think desirable
for that benefidary shall be applied for the
beneficiary's benefit} and
B. aalance: The balanoe of such income and prinoipal
- llnd the net income from those funds - shall be
kept invested and managed as a separate trust for
that benefioiary, with the trust funds paid to or
applied for the benefit of the beneficiary in
aooordanoe with the.provisions of the preoeding
paragraph. When the beneficiary reaches twenty-
one (21) years of age or, in my Trustees' sole and
absolute opinion, becomes free of disability, as
the case may be, the balance shall be paid to the
benefioiary subjeot to the terms set forth in
Paragraph SECOND:. If the beneficiary dies before
that time, the balance of the beneficiary's
interest shall be paid to hie or her personal
representative, except that assets held in trust
for a beneficiary shall be administered in
accordanoe with Paragraph SECO~Q:.
C. If any beneficiary hereunder, in my Independent
Trustee's sole and ab~olute discretion, is either
temporarily or permanently unable to manage funds
placed in his or her hands due to temporary or
permanent mental diseal;le or defect or incapacity,
8
the rights of said beneficiary as to income and/or
principal may be suspended until. such time as said
beneficiary is, in the Independent Trustee/s sole
and absolute discretion free of the incapacity, at
which time the Independent Trustee may, in its
Role and absolute discretion, make income and
principal distributions as that Trustee deems
appropriate from time to time without regard to
any other provision herein governing distributions
to any beneficinry, based upon the facts and
circumstances as they exist as to the beneficiary
in question from time to time. The decisi9n of my
Independent T~lstee shall be absolute and not
subject to review by any Court. Any funds to be
applied under this article eithex' shall be applied
directly by my Trustee or / shall be paid to a
parent or guardian of the beneficiary or to any
person or organization taking care of the
beneficiary. Funds applied for minors may also
include distribution to a c\lstodian selected and
appointed by my Trustee under the Uniform Gifts or
Transfers to Minors Act of any state. My Trustee
shall have no further responsibility for any funds
so paid or applied.
9
SIXTH:
A.
B.
Aocelerated ~~nation:
Method: If my Independent Trustee, in my
Independent Trustee's sole discretion, determines
that it is desirable to do so, my Independent
Trustee may, without further responsibility,
terminate any trust under this deed and pay the
then-remaining principal and income of that trust
to the person then eligible tQ receive the income
therefrom or, if there is more than one such
person, to them in such amounts or proportions as
my Independent Trustee may think appropriate.
M!~: If any such person is a minor or is, in
my Independent Trustee's opinion, disabled by
advanced age, illness, substance addiction or
abuse or other cause and unable to properly manage
the funds, my Independent Trustee may pay any
amount distributable to him or her to his or her
parent or guardian or to any person or
organization taking oat.e of him Ot. her, In the
case of a minor, my Independent Trustee may
deposit the funds in a savings account in the
minor's name, payable to him or her at majority or
appoint and pay the funds to a custodian for the
minor under the Unifolm Gifts or Transfers to
Minors Aot of any state. My Trustees shall have
10
no further responsibility for funds so paid or
deposited.
c. Endinq of Trusts Within Ru;J.,t;\ Aqainst. I'eroeluities
~l In any event, the principal of all trusts
under this deed shall vest absolutely in interest
not later than twenty-one (21) years after the
death of the survivor of myself and such of my
descendants who are living on the date of the
execution of this deed. Immediately prior to the
expiration of twenty-one (21) years after the
death of the survivor of the above group, any
principal which has not vested in interest shall
,
vest absolutely in and become payable to the
person or persons then eligible to receive the
income therefrom.
SEVENTHl Riqhts in Income 1 If a trust is funded from a
larger share, it shall be entitled to a proportionate amount of
the income from the time the trust is to begi.n until the actual
funding. During that period income and principal may be
distributed directly to the beneficiaries, subject to the te~ns
of the trust. All income, undistributed at a beneficiary's
death, shall be treated as if it has accrued after his or her
death,
EIGHTH: ~roteotive I'rovisionl To the greatest extent
permitted by law, before actual pa~ent to a beneficiary no
interest in income or principal shall be (i) assignable by a
11
beneficiary or (il) avai.lable to anyone having a claim against a
beneficiary. Exceptions may be made if all my Trustees, in their
sole discretion, approve.
NlNIH: Manaqement Provis~: I authorize my Trustees:
A. Retain/Invest: To retain and to invest in all
forms of real. and personal property, including
common trust funds, mutual funds and money market
deposit accounts operated or offered by a
Corporate Trustee or any affiliate of it, regard-
less of (i) any limitations imposed by lnw on
investments by Trustees, (ii) any principle of law
concerning delegation of investment responsibility
by Trustees or (iii) any principal of law
concerning i.nvestment diversification;
B. Comoromisc: To compromise olaims and to abandon
any property which, in my Trustees' opinion, is of
little or novalu6;
C. Borrow: To borrow from anyone, even if the lender
is a Trustee hereunder, and to pledge property as
. security for repayment of the funds borrowed;
D. Sell/Lease: To sell at public or private sale, to
exchange or to lease for any period of time, any
real or personal property, and to give options for.
sales or leases;
E. Loan/Purchase: To make loans to and to buy
property from my Executors or Administrators;
provided that the price paid for such assets shall
be the fair market value thereof and loans to any
Executor or Administrator shall be for adequate
security;
F. CaoitalChanqes: To join in any merger,
reorganization, voting-trust plan or other
concerted action of security holders and to
delegate discretionary duties with respect
thereto;
G. ~cate: To allocate any property received or
charge incurred to principal or income or partly
to eaoh, without regard to any law defining
principal and income;
H. Select Ootions: To select a mode of payment under
any qualified employee benefit plan or any
12
retirement. plan to the extent that the terms of
such plan permi tit to do 130, and to exercise
whatever rights my Trust3se have thereunder in any
manner that my 'rrusteeo, in my 'I'rustees' sole
discretion, deems advisable; and
I.
Divide:
separate
reasons;
To divide nny trust into two or more
trusts for tax, accounting or other
J. ~ribute: To distribute in kind and to allocate
specific assets among the beneficiaries (including
,any trust hereunder) in such proportions as my
Trustees may think best, so long as the total
market value of any beneficiary's share is not
affected by such allocation;
K. ~ontinu~: To continue any business, incorporated
or unincorporated, in which the settlor may have
had an interest at the time of death for such
period, or to Hquidate the same at such time and
upon such terms, as my Trustees may determine, to
invest additional sums in any such business, even
to the extent that the trust estate may be
invested largely or entirely in such business, to
act as, or to select other persons including any
officer of any Trustee or any bzneficiary
hereunder to act as, directors, officers or
employees of any such business, to pay
compensation for so acting wi.thout. regard to
whether the person so acting is an officer of a
Trustee, a T.rustee, or a beneficiary hereunder,
and to make such other arrangements in respect
thereof as my Trustees shall determine; and
L. ,p:nvironmental:!<ly fiduciaries shall possess the
following authorities and powers relating to
environmental situations:
1. !<ly fiduciaries may, in their di.scretion,
periodically inspect, review and monitOl:', or
require the inspection, review and monitoring
of any and all propert.y held in my estate or
in any trust created hereunder or any
property or interest which has the potential
of becoming trust principal or income for the
purpose of determining compliance with atly
law, rule or regulation affecting such
property with all expenses of such
inspection, review and monitoring to be
charged e~litably to income or principal of
the estate or any trust.
13
2, My fiduciaries shall have the power to
disclaim any power or to refuse to take title
to any property or interest whioh, in their
sole discretion, will or may cause my
fiduciaries to be consIdered an "owner" or
"operator" of property held in this estate or
any trust, under the provisionll of the
Comprehensive Environmental Response,
Compensation and Liability Act, (CERCLA), as
amended from time to time, or which shall
otherwise cause my fiduciaries to incur
liability under CERCLA or any other federal,
state or local law, rule or regulation. The
power as contained in this section shall
apply to any power or property, whether
actually set forth herein, inoorporated by
reference herein, or granted or implied by
any statute or rule of law.
3. Before accepting any contributions of
property to any trust, the fiduciaries shall
be entitled, in their sole discretion,
without cost to the fiduciaries, and as a
prerequisite to accepting any such
contribution to the trust,. to require
evidence satisfactory to the fiduoiaries that
(1) the property is not oontaminated by any
hazardous or toxic materials or substances;
and (2) the property is not being used and
has never been used for any activities
directly or indirectly involving the
generation, use, treatment, storage,
disposal, release or discharge of any
hazardous or toxic materials or substances.
4. The fiduciaries shall not be personally
liable to any beneficiary or any other party
for any exercise of the powers contained i.n
this paragraph or for any decrease i.n value
of assets in the estate or trust by reason of
the fiduciary's compliance with any
environmental laws, specifically including
any reporting requirements under such laws.
These authorities shall extend to all property at any time
held by my Trustees and shall continue in full force until the
actual distribution of all such property. All powers,
authorities and discretion granted by this deed shall be in
addition to those granted by law and shall be exercisable without
leave of court.
14
~H: Additio~1 I and, with my TrUstees' approval,
anyone elae may add to the prinoipal of any of the trusts here-
under by Deed or by Will Or otherwise.
ELEVENTH 1 ~ormation of Trust: My Trustees are, at any
parti.cular time during the continuance of the trust, with the
consent or approval of a Court of competent jurisdiction,
authorized to reform, by a writing made and filed with the
reoords of such trust and delivered to the other Trustees, any of
the provisions of this agreement relating to suoh trust to the
end and purpose that burdensome tax consequences may,
consistently with the purposes of suoh trust and this agreement,
be eliminated or minimized,
,
~~: Insuranoe Policies: My Trustees shall have no
duty to pay premiums on the insurance policies payable to or
owned by my Trustees. The companies issuing insurance policies
payable to my Trustees shall have no responsibility for the
application of the proceeds or the fulfillment of the trusts
hereunder.
IHIBTEENTH: Riahts Reserved: I reserve the following
rights, each of which may be exercised whenever and as often as I
may wish and desire:
A. All rights vested i.n me as the owner of the
insurance polioies payable to my Trustees; and
B. The right, by an instrument in writing, intended
to take affect during my lifetime - other than a
15
Will - to revoke or amend part or all of this Deed
of Trust.
FO~TEENIH: ~ Governinq Law: The situs of. this
deed shall be the Commonwealth of Pennsylvania and .all questions
as to the validity or effect of this Deed or the administration
of the Trusts hereunder shall pe governed by the laws of the
Commonwealth of Pennsylvania. However, if a Corporate Trustee is
appointed, I direct that the situs of the deed be transferred to
the state where the Corporate Trustee is located or if a
subsequent Corporate Trustee is appointed, then the state where
the new Corporate Trustee is located.
FIFTEENTH: Agcountinql My Trustees shall send the income
beneficiaries or their representatives statements showing the
tr.ansactions in their trusts at least annually. My Trustees and
any beneficiary shall be entitled at any time to seek a judicial
settlement of a trust account in any Court of competent
jurisdiction selected by my Trustees. Alternatively:
A. Out of Court Settlement: My Trustees may at any
time settle any account or question concerning the
administration of a trust by agreement with the
current income beneficiaries and all the legally
competent persons who would be e.ntitled to receive
a share of the principal if the trust were to end
at the time of that agreement.
1. If, in my Trustees' sole discretion, there is
no legally compet~nt person to make an
16
agreement, then the agreement may be made by
eaoh of the above-mentioned person's
guardian, legally oompetent spouse, or oldest
legally competent relative of the closest
degx'ee who would be entitled to inherit from
the person under the intestate laws of the
state which laws govern this tl'Ust, as if iie
or she had then died intestate I and
2. The settlement may aloo include approval of
the acoount of another fiduciary if my
Trustee has received property from that
person.
,
B. Effect; Any agreement under the above paragraph
shall bind all persons who may ever be interested
in the trust and shall effectively release and
discharge my Trustees.
,FIDUCIARIES
SIXTEENTH: Proyi~ons Reqardinq Mv Trustees 1 In the event
JAMES A. POFF should fail to qualify or case to act as Trustee
hereunder, I appoint CHRISTINE P. WEBSTER, as his successor. The
successor shall be, JAMES ARTHUR POFF. If the provisions undel'
Paragraph FIFTH: C. apply to any beneficiary who is also a
Trustee, that person shall not be able to serve in the fiduciary
oapacity as long as the beneficiary is subject to the terms of
that paragraph. I direct that:
17
A. ~Qial DeleQationl During my lifetime, the
Corporate Trustee with the approval of my
Ipdividual Trustee, may, without responSibility,
delegate to my Individual Trustee (i) the power to
receive additions and the duty to make pay.uents
under that article, and (ii) the power to use any
excess funds to pay insurance premiums; and (iii)
any other power conoerning the trust it deems
appropriate. However, there shall be no duty for
any Trustee to pay premiums. This delegation may
be canceled at any time by either Trustee upon
delivery of written notice to the other Trustee;
B. Division of Duti~s/Deleqation: While a Corporate
Trustee is serving as Trustee, if one has been
appoi.nted, the Corporate Trustee shall perform all
ministerial and administrative duties, including
keeping the books and records, acting as custodian
of the property and preparing all necessary tax
returns; any Individual Trustee may delegate from
time to time to the Corporate Trustee, by letter,
any or all of the Individual Trustee's rights,
powers and duties; and any Individual Trustee may
give oral or electronic instructions or approvals
to my Corporate Trustee as long as my Corporate
Trustee believes in good faith they are genuine
18
morc than three, including any appointed
Corporate Trustee, as may be appointed in
acoordance her.ein. One of the Trustees at
any particular time may, but need not be, a
Corporate Trustee whether or not a Corporate
Trustee has previously served as Trustee. Of
the appointed and serving Trustees one must
always be an Individual Trustee. Settlor
shall not be eligible to be a Trustee.
2. Initial Appointment of Trustees. The initial
Trusteed are speoified at the beginning of
this Agreement. By execution and delivery of
this Agreement, the Trustees undertake,
faithfully and to the best of their ability,
to participate in the administration of eac.h
trust of which they are or hereafter become
Trustees strictly in accordance with the
applicable law and the provisions of this
Agreement.
3. ~ubseauent Appointment of Trustees. The
'Individual Trustee or, if there shall be no
Individual Trustee then serving, the last
serving Individual Trustee if any, but if
none, the Corporate Trustee, (if one
appointed and serving) at any time and from
time to time shall have the power to fill any
20
writing signed by the Individual 'I'l"\Istee, the
Corporate Trustee (ii: one appointed), the
sattlor or the said law firm, as the case may
be, and endorsed with the acceptance of the
Trustee BO appointed, in two cO\lnte.rparts of
which one shall have been filed with the
records of each trust and the other deposited
with the Trustee so appointed.
6. Qther Aopointment of Trustee. In the event
there is a vacancy in the office of Trustee
and no appointment is made to fill such
vacancy within a reasonable time in
accordance with prior provisions of this
paragraph, a court of competent jurisdiction,
upon the application of any person whomsoever
having any interests whatsoever, after such
notioe to the parties in interest (except
such as may not be W iuris) as the court
shall deem necessary or proper, shall fill
such vacancy by appointment of a person,
assooiation or corporation eligible to fill
such vacancy.
F. Successor Trustee Not Resoonsible For Acts of
Predecessor 1 No successor Trustee (or my
Corporate .Trustee during the delegation mentioned
above) shall be obligated to examine the accounts,
22
reoords, or aots of a previous Trustee (or the
Individual Trustee to which the delegation was
made above), nor shall any Buoh Trustee in any way
or manner be responsible for any aot or omission
to aot on the part of any suoh previous 'l'rustee.
Any claim or action against any suoh Trustee
shall, in any event, be filed by a benefioiary in
the appropriate court;
G. Resiqnation: Any Trustee may resign at any time
without court approval;
. H. Compensation: My COl~orate Trustee shall receive
compensation in aooordance with its standard
sohedule of fees in effeot from time to time while
its services are performed. My Individual Trustee
may (but need not) receive compensation for
services as a Trustee hereunder. The oompensation
of the Individual Trustees, separately and '.n the
aggregate, shall not be in excess of that which a
Court of competent jurisdiotion would approve;
I.. Substitution: By unanimous vote, my Individual
Trustees shall have the right to appoint a
Corporate Trustee. The beneficiaries and a
majority of the Individual Trustees shall have t.he
right and at any time can remove the Corporate
Trustee of the trust for any of the reasons stated
herein and substitute therefore another Corporate
23
Trustee if so decided as provided herein. Any
suoh removal shall be accomplished by a writing
setting forth the grounds f.or removal and signed
by the beneficiaries, and a majority of the
Individual Trustee as the case may be, in two
counterparts, of which one shall be delivered to
the Corporate Trustee to be removed and the other
shall be retained by the benefioiaries. Each
appointment of a suocessorCorporate Trustee shall
be effected by a writing signed by the
beneficiaries or majority of them and a majority
of the Individual Trustee, as the case may be,
endorsed with the acceptance of the successor
Corporate Trustee. A Corporate Trustee may be
removed upon anyone of the following grounde:
(1) Because of the difference in the domi.cile of
the corporate Trustee and that of one or more
of the beneficiaries, greater convenience to
the beneficiaries or their families oan be
achieved by ohanging the Corporate Trustee.
(2) The oosts of the administration of the trust
can be reduced by the removal of the
Corpor.ate Trustee and the appointment of a
successor Corporate Trustee; or
(3) The Corporate Trustee merges with a larger
entity, and/or there exists such friction and
24
differences between the beneflciari.es and the
Corporate Trustee with respect to the proper
administration and management of the trust
as, in the opinion of counsel for the trust,
would make a change of the Corporate Trustee
appropriate and desirable, Not withstanding
prior provisions of this paragraph, in the
event that the exercise by the beneficiaries
of, or the right of the beneHciaries to
exercise the foregoing power of removal, or
the participation of any beneficiary in such
exercise or right to exercise, shall at any
particular time have the effect of making the
whole or any part of the trust estate of the
trust taxable to anyone or more of the
beneficiaries for income, gift or estate tax
purposes under the United States Internal
Revenue laws enforce and effect at such time,
then such beneficiaries shall not have at
such time the right to exeroise or
participate in the exercise of such power and
shall be deemed not to have exercised. or
participated in the exercise of the same.
J. Defininq Tr).lsteel:!: "Independent Trustee", if one
is then sel-ving at any particular time with
respect to any trust or fund shall mean such
25
Trustee who (i) has no interest, vested or
contingent, direct or indirect, in the trust
estate of such trust or fund, (ii) cannot be
benefitted by the exercise or non-exercise of any
power, authority, or discretion given exclusivel.y
to or vested exclusively in the Trustee by the
provisions of this agreement or by law, (iii) can
alone (as though such Trustee were the only
Trustee) possess and exercise each such power,
authority and discretion without causing income,
accumulated or Corpus of. the trust estate of sllch
trust or fund to be attributable to the settlor
for gift or estate tax purposes on the United
States Internal Revenue Laws in force and effect
at such time (iv) can alone (as though such
Trustee were the only Trustee) possess and
exercise each such power, authority and discretion
without causing income, accumulated income or
Corpus of the trust estate of such trust or fund
to be attributable to any beneficiary of such
trust or fund for income or gift tax purposes or,
except in the case of the creation of a general
power appointment in respect of a separate trust
or any fund, for estate tax purposes under the
United States Internal Revenue Laws in force and
effect at such time prior to the time such income,
accumulating or Corpus distributed to or for the
26
[ COMMONWEALTH OF PENNSYLVANIA
COUNTY OF AIfIlIIIIIAMD(
PlllI.ADIl!.PIIJ A
JAMES A. POFF,
UI
being dulySWORll. , eccordlngto I.w, dopo.u .nd I'YI th.t he J:a..TlIlLl'EBSQIlAt...
. ..1lF.P~!lI'.NT!'oTIVI\ of tho E.t.te of, GI!!^!,J)!Il.~,~_'_!'l!.~!~_u "_N ..
I... of ..E '. PENNSBORO TOWNSIIIP . _, Cumberl.nd County, P.., deou.ed .nd th.t the
within I. .n inventory m.do by J.AMESA. POFF ..._, the ..ld~I!CUTOR_..___ .......
of the .ntire e.lete of .eid docedent, con.l.tlng of .11 th. person.1 prop.rty .nd rul e.t.t., o~cept rul utet. ou,,"le
the Commonwe.lth of Penn.ylvenl., .nd th.t tho flguro. oppo.ite e.ch 110m of the Inventory repr..ent It'. f.lr velue
.. of the doto of deeodont'. deeth.
......'1HllRN
end .ub.crlbed before me,
/ .:(~.!J (~~~,
. --- - .- . ---. EIl;cut;; :~AifnTt;t;.to, - - --.-- .----
clo GEORGE M. RITER, ESQUIRE
DAVIS, RITER, PARRY & IlARTMAIlN, P.C.
... ~..... .- _ ...- ----- -.-....-.- ---...--.-----...-.--.-..---.-.
1.525 WCUST STREET, 14T11 FLOOR
PIlILADI!LPIIIA, PA 19102-3732
1.7~
(~
n
----"NOT/,nIAI. SFAL
P^ TAIOI,^. I,~ OILll<'':f'lr, NOliYV Public;
CII-' .-,( ;")h,\'d~lph!~, I'l 111;\_ (;ounty
'/' '. I" "\ ')[)iYJ
Mv C:mUfII"ls!l)ll t~r.I.:.(!~.:;~~.(.:~....:':':'.~:-
,..:.;..J,.._ .-,-...--....-
Add"..
Date of Duth ,.-!9_.__
MARCIl 1997
D.y
Month
y""
INSTRUCTIONS
I. An Inventory mu.t be flied within thr.. month. .lter .ppolntment of personel repre.entatlvo.
2. A .upploment Inventory mu.t be flied within thirty d.y. of dl.covery of .dditlon.1 .s.e".
3, Addltlon.1 .heets m.y be .tt.ched '1 to person.lty or re.lty
4. See Artlclo IV, Flduclerle. Act of 1949.
. ~
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Invantory of tho roal <<nd personal oelate of
GERAIJIlNE O. 1'01'1',
____~.__.,___>n.._..~.._.. -
deceased
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-'=-=-,-==-~~:;;:_~;::-::::-.=!_:::'.c":::_-::-:.~:~-=::~'~:_~::::;'~_~:'::-':'::'-;-.:;:~::::::.. "'Z-'"~ ----:.-::.-=:'==-:::.:;;r----+-.-~-
/tEAL EST ATE
I) Residence. 1047 Swarthmore Road. New Cumberland, PA 17070 .
STOCKS AND BONDS
2) 324 Shares, Common. Lucent Technologies, Inc., @ $50.44 per share
3) 600 Shares. Common. Pfizer. Inc.. @ $91.75 per share
4) 62.50 Shares. Common, NCR Corp.. @ $36.44 per share
5) 5 units, the ML Corporatc Incomc Fund. rirst /o,1(1nlhl)', Payment Series,
Merrill Lynch Pierce Fcnner & Smith. @ $297.31 per share
CASH AND MISCELLANEOUS
6) MELLON BANK, NA
A) Checking Accl. No. 112-712-5845
B) Checking Accl. No. 262-109-2341
C) Money Market Acel. No. 885-001-4732
D) Income Certificate Ac(\1. No. 133062
E) inco\11e Certificate Accl. No. 260-062902-(:
7) Cash Refund - Bell Atlantic; Unused Portion of Healt~ Insurance Premium
8) Miscellaneous Tangible Personalty
TOTAL INVENTORY
"
. .'
lV-flf"WllSNt.IOf.IRIPo", O. t11111 411) O-n2lr~.lh h~"~"""f40/1IMel1&oqlV6 "'"
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'0;"
I
\;0
(1'1
fCC'
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CD
01,000 0
16,34Z 6
55,050 0
2,277 0
1,486 5
.916 4
30,179 0
22,573 0
10.0267
10,105 5
172 6
53.163 3
:0
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_01'
NOTICE ,
To fUlfill the requjre.ent. of Seotlon 21~S (b) of the lnh$rtt.na. lnd'E.t.t. '.K.ot; Act ~lOf l~a.
(72 P.S.s.otJon 9145),
PAVMl!NTI
o.tach thtl top portion of thh HoUoe end sutnlH ..lth your pay..nt to t.. Rt;gbter of NUh printed fin ttM
r.v.r.. Ildl.
~- "-k. check or It008Y order pey!lblD tOI REGISTER OF MILLS I AOENT.
REFUND (CRll j, r.fund of ft hll< crodlt Qy be requested by oaltlPleUng an "AppliolltJon for Refund nf Plnnsyl"..,t.
I~rltllnn and Eltate Tax"' (P:EYw1313J. ApplloatiOfls er. avaUabl" at the OffloD of the Rqhltlir of WUh,
any Qf the 23 RuvlltlUCI Dhtrlot Offioes or froM tho Otpart.ont'n Z4whour em.",.r!n; ..rl/lel nlabllf', for for.. ordlirlngl
In P.".,.yh.nl. l-aoO-~62-ZfjSO, outsldlJ Punnsylvfmla and within local tlar,.bburg .r.. ('/17) 781-80'911,
TOn. (711) 772-225Z (Haarlnu lupalrad Only),
OJlJEC'fIOMS: Any perty llIterASt not B!Jthfiad .,lth the aUQSRlIliflt of tlU( liB .hOlm oJn this notice .8)' objeat )lith!"
.h<ty (60) :.,nys of reofltpt of thJs HOtl08 bYl
--wrJttltfl proteat to t.he PA OeplIrtnent of ~ev"nUQ, Bot.rtl of Appeals, Dept. ,~81021, Harrlllbw'II, PA 17128"1021, OR
""wleoUo; to hfl\lllll th" .1Itte,- cteter.Jned at oudlt of tho personnl rIlP,'uentatlv8, OR
"-lIpp4Ial to the Orphans' C..urt.
AOtnH-
ISTRATIVE
CORRECTIQtfSI Factual errors dhooverlllld on this aUfUiSlIIont should be oddrussod in wrUlng to: PA nepart.ent of R"Venue,
Bur..au of lndhddual Taxu, AnNI Post AueUIIDnt R.vi.~ Unit, Oopt. ?,80601, Hlirrisburg, PA 1712&-0601,
Phone (717) i'87-6~OS. See pnge !.i of the booklet "Instruotions for InherHllIflCfI Tax Return for II Resident
o.o.tkint'" (REV-ISOI) for em explanation of adllJnlstr~tiv.ly cor'reotable orrors,
PENALTY,
The IS% t.x alIlfl8l1ty non~pltrtlcJPllHon ponnlt'l Is cO(ltputed on the tohll of the t8X and !nturest assailed, and not
Ptlld bIIfore ,JanUAry 1&, 1996, the first da~ after the end of tile hll( "nesty periOd. This non~parUO!Ptlltinn
pwl81ty 11 1IW81l1Bble In the 'M-Il .enner and In tho the Sill"" U.o p~rlod as YOU would appeal the tal( and intllr..t
that ha. bHn aun.ed 85 Indl<:tlhllJ on thiG noUcQ,
INTEREST I
for dat.1I of death on Or aftflr 10-3~91, Pennsylvltnlo Elltah TI'lx bnsed on the FlIckirllll Estete Tex
rlJlturn t..c0ll.. dflllnqu8f1t ftt the e)(plrntlon of ,dno (09) nooths fro. thy dllh of death.
For date, of doath prior to 10-3-91, Pennsylvania Esttlte Tal( baso(l on the Fltlderal Estahill Tax return
M,OOIHII deUnquent at thtl 8)(Plratlon of ...lghhllln Cl8l lIonths fro. tt/'iI dato of dillftth,
leK.. which ~c"'e delinquent before Jltnuary I, 1981 boar interut at the rete of six (6:() percent per .~
a.lcuht..t .t . daU'I rete of .OOOIM. All taxes which beOMle deUnquGnt on or after JIIOllllry 1, 19ftl )l111 bltlllr
inter..t It II r.t. Hhlch wIll vnry ft'0II CAlender year to calendar year with that rate announced by till PA
Dep.,'t..nt of R.veflUSll. lhe applicabll> ',t"rut rlltu1 for 1982 through 1999 arel
V..r lnt.rnt Rate Dldty If,'_.lre- ( Fl f lor Veal' lntere.t Rnt. Dally Interest faotor
-----
1982 20X ,000548 1988-19')1 11Y. .aOOnl
1ge3 16% ,0OO41ft 199~ " ,QOO147
1984 11% ,000301 191.11~ 1994 n .000192
190. 13X , (l0Q3S6 1995"19911 9% .000247
1966 lOX .000Z74 llill'::J 7Y. .000192
1907 9X .000Z47
~-lnt~r..t I. calculated 81 follow'l
INTEREST . BALANCE OF TAX UNPAID X NU"BER OF DA VB DELINqUENT X DAILY I~TEREST FACTOR
--An~ Motlc. luUlld aftAr tho tax MCDIIU dellnqutlot wUi reHeat an lntarelllt oaloutatton to fiftHfl (6) deVI
beyond ttMI deh Ctf tho 1II....lIMIOt. If p"y...,t h ..do .fter the Inter..t oOllf)utaUon date lhown on the
IMtio., additlon.l lota....t ...t be ollloul.tad.
/5. /71./..)'1
COMMONl/EAL TH OF PENNSYI,VANIA
DEPARTMENT OF REV!!NUE
e"
BUREAU OF INDIVIDUAL TA~ES
IHHfRITAHCt: lAM DIVISION
DEPT. ZIIMIOl
HARRISBURG, PA 17JZ8-0601
NOTICE OF INHERITANCE TAK
APPRAISENENT. AlI.OWANCF OR DISALLOWANCE
or DEDUCTlON.S ANll ASSESSNENT or TAK
06-00"1999
POFF
03-19-1997
21 97-0430
CUMBERLAND
101
E"ount ROllltt... ]
NAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOI/ER PORTION FOR YOUR RECORDS ...
REv:i,~4rEif-AFP-iii9-:97riliificnjF-YNHEiii;:Aiicn"Ain-"piiAl"sEHEil'f,uiirCliwAiit'niii---mn----u
DISALLOl/ANCE OF DEDUCTIONS AND ASSESSH~NT OF TAX
('lERAlDINE 0 FILE NO. 21 97-0430 ACN 101
TAX RETURN WAS I ( ) ACCEPTED AS FILED I X) CHANGED SEE
DATE
ESTATE OF
DA TE OF DEATH
FILE NUMBER
COUNTY
ACN
GEORGE H RITER ESQ
DAVIS ETA!.
1525 LOCUST
PHILA
ST 14"'" F
PA 19102
ESTATE OF POFF
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPII:AISED VALUE OF' RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule A)
2. Stock. and Bonds (Schedule B~
3. Cla'llly t1dd Stack/Plldnership Int.rost (Soh.dultt C)
4. Hortgages/Not.. Receivable (Sch.dul. 0)
S. C..h/D.nk OapolIHs/Hiso. PersonalProperiy (Sohedule E)
6. Jointly Owned Property (Soh.dule fl
1. Tr~.hrfj (Sch.d~Jl. G)
8. Tohl ASMets
0)
(2)
(3)
(4)
(&)
(6)
(7)
101.000.00
75.158,00
,!!.Q..
,00
77.008.00
.00
826.611 .00
(8)
APPROVED DEDUCTIONS AND ~XEMPTIONSI
9. Fuo.ral Exp~ns~s/"dn. Costs/Hisc. Expan... (Schedule Hl
10. Debts/Hortgage Liabilities/Lians IScheUule Xl
11. Total Deduction.
12. Net V.lue of Tax Return
13. Charitable/Govarn...nh:l Bequest.; Non-eleoted 9113 Trust. (Sch_du1a J)
14. Net Value of Estate Subject to rax
l'r an asseSBment was issued previously, lines
reflBct figures that include thB total of ill
ASSESSMENT OF TAXI
15. A.ount of Una 14 .t Spousal ,'lIIte US)
16. Aliount of Line 14 taxable .t tiMa1/Class A rate (16)
17. AltOunt of Line 14 taxabl. at Collateral/Clasl B rate (17)
18. Principal Tax Dua
TAX CRi!:DlTS:
PAVNENT
DATE
06--18-1997
06-18-19Y7
10-20-1998
NOTE:
RECEIPT
NUNBER
AA211437
AA211 (,38
AA296800
DJSCOUNT (+)
INTEREST/PEN PAID 1-)
1,5'78.95
1.052.63
.00
68,252.00
2.012.00
Ill)
(12)
(3)
(14)
(9)
UO)
*
1I~.lU' II U, 41""1
GERALDINE 0
DATE 06-08-1999
ATT ACHED NOT! CE
NOTE I To insure proper
oredit to your acco\'"t,
lubll1t the upper' pOortion
of thh for.. "tth your
tax pay..ent.
1.079,777.00
70.?64 Q.Q..
1,009,513,00
.00
1.009,513.00
14. 15 and/or 16, 17 and 10 will
returns assessed to date.
,00 K .00,
1.009,513,00 K ,06,
.00 K' 15,_
(18)
AIlOUNT PAID
30,OOO~00
20.000,00
7,592.27
.00
60,570.78
,00
60,570.78
TOTAL TAX CREDIT 60'223~85
BALANCE OF TAX DUE 346.93
.!_,!:~REST AN~ PE~ 615,86
TOTAL DUE 962.79
----.~-- ___._1
( IF TOTAL DUE IS LESS THAN $1. NO PAVNENT IS REQUIRED.
Ir TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE or THIS FORN FOR INSTRUCTIONS.)
INTEREST IS CHARGED THROUGH 06-23-1999
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CAI.CULATION OF ADDITIONAL INTEREST.
RESERYATIOfrh Eltate. 'of dH.-ntt dYing on or before Dlo"'r U~ 1912 ...* if MY futlJr. lntere.t in the..tat. h tr.".f8rred
in po.....ion or enjo~t to r\... I (0011,tern1) benefioi.rl.. of the ~edent .fter the .xplr.tlOft of any 'Itat. for
11f. or for yori, tIM COMOnWII1th hereby ,xpr,"b r...r..,.. the right to IPPr.h. lind ...... trlfl.f.r Inherltanc. T.lCI.
.t 1hu lawful Cl... B (ooUatarll) rata on ..,y such futur. Int.r..t.
PURI'OllEOf
NOTICE I To fulfill the r.qvlr...nb of Saotlon 2140 of the Inheritance and E.t"t. Tlx .4ct, Aot 21 of 1995. (72 P,S,
Seotion 91ftO).
PAVtI:NTI Detaah tM top porUon of thh HoUe. emd lublllt with your PIVHnt to the R.ght_r of WUII printed an the rlvlr.o lidl.
utwtl ohlck or ltOMy ordlr paYable tal REGISTER OF HILLS, AOENT
REFUND (tRh A rofund of . tal( credit, whloh wu not requuhd en Uti Tax Return, .ay be roqtMltld by oOllplotlno In "AppUcaUon
for RofUfKt qf Penn'vl",."la Inherltanc. end Estate TII(" (REY*UI;\). Application. aro avaUeble at the OffJc.
of the Rlght.r of Willi, omy of thf 23 Rflvenull Dhtrlct Offloll, or by caUlng the .pttclal 24-hour
WlW.r.l1'IiI ..rvlc. nu.ber. for fori' orderlnSll In Psnn.yl"'Wllll l~lIOO-3'2~2050, outside Pavl'vl'lania and
within 100111 HarrhburCl ar.. (717) 7l17RlI094, TDDl (717) 772-2252: (H.aring I-ralr.d Only).
OBJEC'fIDHSI Any party In Intar..t not ..U.f1ed with the appr~1a..ent, 811owenOI or dlnllfMfflno. of dduCtlonl, or ......unt
of tax (Jnoludlng dhoount or inter..U a. .hown on thh Hotlce IU.t CbJlct within sbty (60) day. of receipt of
this HoUcI by:
-~..r1tt." protllt to the PA D.partl.nt (If R.vanu., 80erd af APPlIBlI, D.pt, 2:&1021, Harrhbure, PA 17128~102:1, OR
uellcUon to hews the ..ttar dGt.rlined at fludH of the IIC.aCunt of thB perscnal repr..entatlv., OR
~~IIpPflal to the Orphan.' Court.
ADtfIH
JSTRATlVE
C:ORRECT iONS I
Factual errors dlrlccv.r~ on this ........nt .hould be addr....d In wrlUng tOI PA Depart..nt of R.vllOUti,
lur..u of Individual TIIK", ATTHI po.t A......."t Rllvle.. Unit, Dept, 280601, Harri.burg, PA 17l2.~0'01
Phone (717) 787~6505. Ss. page 5 of the booklet "In'truotlon. for Inheritance Tax A.turn for. Rs.ldent
Dec.dent.. (REV~1501) for an explanation of a6alnl.tratlv.lv corr.ctable .rrorl.
DJSCOUNTI
If InY t.x due Is paid within thrH (3) Ml.ndar wnths aft.r tM dllC.dent'. dNth, a flv' peroent (SiC) discount of
the t.1( paid I. allowed.
PENAL TV:
The 15;( tel( AMity non-participation penal ty ls cOltPutad on the total of the tax and Intarnt .",Qued, IIIldqot
paid before January 1ft, 1996, the fi,.,lt day aft.r the and of the tal( laIlI.ty period, Thls non~plrtlolp~Uon
panetlty It: app.all!tble In the .an ..nn.r and In the the ..... ti.. period.. you would app.el the ta)( and lnt.,'e.t
that he. bien D......d a. Indlcatad 0/1 this notJCI.
JNTERESTI
Intlr..t Is cherpd beglnnlnSl with flr.t day of dellnqu.nov, or nlM (9) IOnth. end OM (1) dav frOll the dlt,. of
death, tc the d"t. of pay..nt. TllII(e~ which blc"" d.Unqutnt before JllflUary 1, 1982 bear inter.st at the rate of
.Ix (6;(> p.rcent per annUlI oalcul.t.d at a daily rat. of .000l6~, All tal(lI which be<l... delinquent on end after
Januarv 1, 1982 11111 bear Interelt at e rate whloh wJll vary frol ca1and.r y..r to o.lendar year with that rate
announc.d b~ the PA Depart.ent of R.venue. The applicable Jnt.rast rata. for 1982 through 1999 'rol
~ Inter.st Ret. DaU.., Interllt Faotor X!!!" Intors.t Rllt. Deily lntare.t Flotor
1982 20X .0005". 1"lIlIkl991 IU: .000301
1913 16;( .000~3" 1992 9X .000247
1914 11;( .000301 1993~1994 7X .000192
1985 UX .00Ol!i6 1995-199. 9X .000247
19.. AO;( .000274 19.. ]X .000192
1967 9X .000247
.*J~tsrs.t I. o.loulRt.~ a. fullow'l
INTEREST . BALANCE OF TAX UNPAID II NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. hll-.d eftar the tal( MOO." d.Unquantwl11 rafleot an Intsrllt oalculation to fifteen US) dav.
beyond the dati of the .._.....nt. If pav.ent is .ade efter the Intor..t cOlIIIPuhtlon data .tlOWR on the
HoHo., ftCkUtlonaJ. int.rnt ...t lM oalculated,
-"'--
~ COMMONWEALTH OF PENNSVLVA~
I DEPARTMENT OF REVENUE .,
BUREAU OF INDIVIDUAL TAXES
IHHURITAHCE TAX DIVISION
D[pT. tl0601
twtRlSllIlO, PA 1''Ua~'601
NOTICE OF INIlERITANCI' TAX
APPRAISEHENT, ALLOWANCE OR OISALLOWANCE
OF DEDUCTIONS AND ASS~SSHI'NT OF TAM
PATE
ESTATI! OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-08-1999
POFF
03-19-1997
21 97-0(,30
CUMBERLAND
101
E~Mount RoMiUod
'J'ib.'(f
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THI~ LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE-';=is4rEiniFip.-(ji1j;:'97riiiificE--OF-i:iiHEiiiTANCii-rAX-A-ppiiii'isE'ifEN,.-;-AiT6wiiiici!-jili---------------o.-
PISALLOWANrE OF DEDUCTIONS AND ASSESSMENT OF TAX
GERALDINE 0 FILE NO. Zl 97.'0430 ACN 101
GEORGE H RITER ESQ
DAVIS ETAL
1525 LOCUST
PHILA
ST l(,TH F
PA 19102
ESTATE OF POFF
---
TAX RETURN NAS. ( ) ACCEPHD AS FUED
RESERVATION CONCERNING FUTURE INTEREST - SfE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGIN~l RETURN
1. RoOI E.tMto ISchedul. AI
2, Stock. and Donds (Schodul. 8)
S. Closely Held Stock/Partnership Interest (Schedul. C)
4. HortgagftslHotes Receivable (Schedule D)
5. C.chl6ank Deposits/Milc. PBrsonsl Property (Schedule E)
6. Jointly Owned Property 'Schedule F)
7. Transfers (Schedule G)
8. Totll1 Assets
( X) CHANOED
SEE
U)_
(21
(5)
(4)-
(61
(6)
(7)
101.000.00
75,158.00
.00
.00
77.008.00
.00
826,611.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. funeral Expen8ec/A~. Cost~/H!,o. Expanse, (Schedule H)
10. Dlbts/Hortgage Liabilities/Liens (Sohedule I)
11. Total Doduction.
12. Not Valu. of Te. RotuNn
15. Cherlt~l./Qov.rnM.nt.l BequestsJ HGn-.llot.d 9115 Trust. (Sohedule J)
14. N.t Value of Emt.t. Subjeot to rex
If an assess.ent was issued praviously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of 6bh returns assessed to date.
ASSESSMENT OF TAX:
IS. Aaount of Line 14 ot Spou.o1 reto lIS)
16. Aoount of Line 14 texoblo .t L:neol/C1... A reto (16)
17. Aoount of Line 14 tax..,l. ot Col.l.taral/Cl... B rota (7)
18. Principo1 T.. Duo
TAX CRED1.TS I
PAYHENT
DATE
06-18-1997
06-18-1997
10-20-1998
NOTE I
RECEIPT
HUHDER
AA211437
AA211438
AA296800
DISCOUNT (+)
INTERESTIPEN PAID (-)
1,578,95
1. 052.63
.00
INTEREST IS CHARGED THROUGH 06-23-1999
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
68,252.00
2.012.00
Ill)
(2)
U51
1141
(9)
(10)
.00 X .00.
r.009,513~ X .06.
.00 X .15._.
(8)
AHOUNT PAID
30.000.00
20,000.00
7,592.27
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
"".
'h-llO"'" '".911
GERALDINE 0
"l
DATE 06-08-1999
ATTACHED NOTICE
NOlf: To insure proper
credit to your aooount,
.....U the upper podio
of this forM with your
tax p8y...nt.
1,079,777.00
7n.:>64 nn
1,009,513.00
-~O
1,009,5..!.~
.00
60 , 57 iJ:'7ii""'
,00
60,570.78
60,223.85
346.93
615.86
962.79
IF TOTAL DUE IS LESS THAN $1, HO PAYHENT IS REQUIRED.
IF TO'TAl DUE IS REHFcrrn A!l A "t':UFnTT" fr." 'Inti HAV RF nil!=:
ESTATE OF GERALDINE O. POPP, Deceasl'.d.
SS# 175-48. 7054
REQUEST FOR WAIVER OF PENALTIES POR
LA Tn FILING AND LA Tn PAYMENT
I, George M, Riter, counsel for the Estate of Geraldine O. Poft', deceased, hereby request
a waiver cf al1 penalties for the late filing of the Estate's fonn 706 and the late payment of the
tax due. This request for the waiver of the late filing and late payment penalties is based on the
unusual facts and circumstances that occurred during the administration of the Estate and
persisted after the date for the payment of the federal estate tax liability and the filing of the
federal estate tax return.
The Internal Revenue Service has set forth eight reasonc that may pennit the waiver of
penalties and that each request will be based on 1ts own set of facts and circumstances. The facts
and circumstances in the present matter warrant review.
Geraldine 0, Poft' died on March 19, 1997. The Pennsylvania Inheritance and Federal
Estate Tax returns were due 011 or before December 19, 1997. On May 12, 1997 the decedent's
Last Will and Testament was probated in the Register of Wills of Cumberland County,
PelUlsylvania and Letters Testamentary granted to the decedent's son, James A. Poff. At that
time I advised as counsel on substantially all aspects of the administration of the estate. I
coordinated nnd assisted in the appraisal of all property held by the decedent in her own nanle or
by Mellon Bank, N,A., as Trustee. My office obtained the date of dcath values of the assets for
inheritance and estate tax purposes, In the process, a substantial portion of the Pennsylvania
Inheritance Tax liability was pre-paid within three (3) months of the decedent's date of death,
The amount paid was $50,000,00 giving rise to a discount credit of $2,631.58. towards the
estate's inheritance tax liability to the Commonwealth ofPenllsylvania.
In December of 1997, although the December 19, 1997 deadline was noted in my diary, I
was out of the office a significant amount of time while my mother battled lung cancer. During
December she was in WId out of the hospital for respiratory problems together with an aortic
blood clot and tumor. During this period she commenced a rigorous radiation treatment program
along with continued chemotherapy, The radiation was several times per week. My mother
passed away on February 22, 1998. Also during this time my fourth generation family business,
to which I was counsel and advisor, and run by my brother and my first cousin, was facing a
threat of ilJvolunlaty bankruptcy wbich ultimately resulted in its closing its doors on July 2,
1998. In addition. the Executor had his own sct of family medical problems. In July, 1997, tho
Executor's wife requircd hip replacemcnt surgery and rehabilitation. Dllring late November into
December. 1997, the Executor's wife suffered hcr third dislocation of the replaced hip and was
hospitalized for several days, In fact, from July, 1997 through January, 1998 the Executor had to
care fill' his wife since she required extensive rehabilitation and was only marginally ambulatory,
During this same period of time the Executor's wife spent 3-4 times in the hospital with
rehabilitation required after each hospitalization,
\1M:ttv1\1hlrelGMR\Poff, G, EItate 470 Q..222\Oeath TWHI\108,WlIv,wpd
Whlle the estate had preopaid the antieipated Pennsylvania tax Iiabllity, the deadline was
missed due to my being out of the office during the period when the returns were due,
Furthennore, the EXt'.cu'or was addressing the significant medical needs of his wife.
The Service has procedures and lIdministrative details which indicate eight (8) reasonable
different possible exceptions to any penalty. One is the good faith or absence of willful neglect
regarding the failure to timely file the tax return and make paymcnt thereof. Another is a
reasonable cause standard which is based on the facts and circumstances as each situation
provides. A further reason is thc reliance on a tax advisor, which the Executor clearly was in
that he relied upon me and my firm. It was his reliance on me and his own family situation
which combined resulted in the delay. I hope that the Service might look favorably upon the
distractions which caused each of our oversight. Another reason is the death, serious illness or
unavoidable absence, of the taxpayer which is the executor. Not only did the Executor have
serious illness and medical necds in his family due to his wife, but I as counsel had the illness
and subsequent death of my mother to address. In addition, in March ot' 1998, my infant
daughter began to exhibit seizures and/or other neurological problems. After numerous tests at
Children's Hospital of the University of Pennsylvania she was diagnosed with epilepsy.
TIle distractions and significant absence from the office caused by my mother's tenninal
illness and death, coupled with the demist' of my family's fourth generation business, as well as
the fact that my daughter, who was bom on June 9, 1997, was diagnosed with epilepsy and the
family medical problems of the Executor are the reasons for the delay in filing the estate tax
return and the payment of the estatc tax liability. All of these distractions, while not occurring
exactly on the due dates of the returns, caused me to have significant absences from the office
and were extremely distracting to my practice of law and the obligations to my clients. The
Executor also experienced signifit'ant family illness and I'elated problems, At no time was there
a lack of good faith or wilful neglect.
It is for the above reasons t1lat I request a waiver of the late filing and late payment
penalties in this matter.
I, George M. Riter, Esquire, verify that the statements made in this waiver are troe and
correct to the best of my knowledge, infonnation and belief. I understand that false statements
herein are subject to the penalties of 10 Pa. C.S.A. ~4904, relating to unsworn falsification to
authorities.
Date: Ilf II -91'
'--;,? ,,'/
~'7 ~, /(;:/
George . Riter v
\\NtJN1'1etl1rf\OMA\Poff, 0, Elttait 470 G-222IDMth T'UI\700,waN,~
, 175'187054 WH 52 iooooo 670 2301 28
199906 R069~ - .~
~.,8i\l Department of the Treoeury
fd1!1JI1ntemal Revenue Service
PHILADELPHIA, PA 192~5
28554-432-10003-9
8100 221
,~....,
Dale oflhll nolloe: FED. 22, 1999
Taxpayer Incientlfylng Numbor 175-40-70~(.
Form: 706 Tnx Porlod:
For 818lltanoe you mny
04l1ul at:
1-800-829-8815
1.,1.1"111.1.11,111,,,,1,,111,..111,,11..1,1,",""".,11.1..1
GERALDINE 0 paFF ESTATE
JAMES A POFF
105 ORCHARD CT BLUE BELL WOODS
BLUE BELL PA 19422-2800057
STATEMENT OF ADJUSTMENT TO YOUR ACCOUNr
BALANCE DUE ON ACCOUNT BEFORE ADJUSTMENT
ADJUSTMENT COMPUTATION
$8,371. 33
PENALTY- DECREASE
t7 ,898.60
REDUCTION OF INTEREST PREVIOUSLY CHARGED
NET ADJUSTMENT CREDIT
BALANCE DUE
124.23
8,022.83
$48.50
THIS IS A RESULT OF YOUR CORRESPONDENCE DATED DEe. 30, 1998.
TO AVOID ADDITIONAl FAILURE TO PAY PENALTY AND INTEREST, PLEASE AllOW ENOUGH MAILING
TIME SO nthl WE RECEIVE YOUR PAYMENT BY MAR. 15, 1999. MAKE YOUR CIIECK OR MONEY
ORDER PAYABLE TO THE UNITED STATES TREASURY, SHOW YOUR TAXPAYER IDENTIFICATION
NUMBER OR YOUR IDENTIFYING NU~tBER ON YOUR PAYMENT AND MAIL IT WITII TilE STUB PORTION
OF THIS NOTICE. IF YOU TIIINK WE MAOE A MISTAKE, PLEASE CAll US AT THE NUMBER
LISTED AROVE. WHEN YOU CALL. PLEASE HAVE YOllR PAYMENT INFORMATION AND A COPY OF
YOUR TAX RETURN AVAILABLE. TillS INFORMATION WILL HELP US FINO ANY PAYMENT YOU
MADE THAT WE HAVEN'T APPLIED.
IF YOU RECEIVE A RILL. REFUND, CR DTHER NOTICE FROM TilE INTERNAL REVENUE SERVICE.
YOU MAY CALL US AT YOUR LOCAL IRS OFFICE fOR AN EXPLAN!IlION, All DAYS MENTIONED
IN THESE EXPLANATIONS ,",RE CALENDAR DAYS, UNLESS SPECIFICALl,Y STATED ontERWISE.
ACTION RE'QUIRED utI BALANCE DUE ACCOUltTS
PAYMENT - PLEASE MAKE YOUR CHECK DR MONEY ORDER PAVABLE TO THE UNITED STATES
TREASURV. WRITE ON YOUR PAYMENT YOUR SOCIAL SECURITY NUMBER OR EMPLOYER
IDENTIFICATION NlIMBEn, THE TAX PERIOD AND TAX fORM. MAll YOUR PAYtlENT WITH
THE STUB PORTION Of YOUR NOTICE IN HIE ENCLOSED ENVELOPE OR TO TIlE ADDRESS ON
THE FRONT Of YOUR NOTl CL
NOTICE ABOUT PARTIAL PAYMENTS - GENERALLY, WE APPLY YOUR PAYMENT FIRST TO TAX.
THEN TO PENAL TY, AND F lNALI,V TO HIE iNTEREST YOU OWE. BEGINNING WITH TAX YEAR
1991, YOU CIIN NO LONGER DEDUCT INTEREST YOU PAID TO TltE INTERNAL REVENUE SERI/ICE
AS AN ITEMIZED DEDUCTION ON YOUR fORM 1040, SCHEDULE A.
STATUS Of YOUR ACCOUNT
THIS NOTICE I S NOT THE RESULT JF AN EXAIll NAllON OF YOUR RETURN. WE NOTIFY A
TAXPAYER WHEN WE SELECT IUS/HER RE'fURtl FOR EXAMINATION.
$7,B98.60 LATE PAYMENT PENALTY REMOVED
WE REMOVED THE LATE PAYMENT PENALTY WE PREVIOUSLY CHARGED VOU.
p^n~ 1
(J, it/I!
BUREAU OF INOIVIOUAl TAXES
INHtHITAHCE lAM DIVISION
DOll. 180601
NARRlflRUNO, VA 1/118-06.)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE lAX
STATEMENT Of' ACCOUN1'
c.
*'
tlV.14U"", III.",
GEORGE M RITER ESQ
DAVIS ETAL
1525 LOCUST ST. 14TH F
PHILA ~;. PA 19102
DATE
ESTATE OF
DATE OF DEATH
FItE NUMBER
COUNTY
ACN
GERALDINE 0
08-02-1999
POFF
03-19-1997
21 97-0430
CUMBERLAND
101
[ A.~~~!H~=-:J
MAKE CHECK PAYABLE AND REMIT PAYMENT
TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE I To in.urn proper o~.dit to your .o~aunt, .ub~lt the upper portion of this farM with your t.~ paYMent.
CUT Al.ONG THIS LINE .. RETA!N LOWER PORTION FOR YOUR RECORDS ..
REV: i 6;ij-iif-AFP-ioi-;97r-- - -- iiiiii-iiliiERiYANcE" T Aif -STATEMENT - 'OF -ACCOUNT -joiiii ----- - -------. - - -- - --
ESTATE OF POFF GERALDINE 0 FILE NO. 21 97-0430 ACN 101 DATE 08-02-1999
---~-
THIS STATEHENT IS PROVIOEO TO AOVISE OF THE CURRENT STATUS OF THE STATEO ACN IN THE NANEO ESTATE. SHOWN BELOW
IS A SUHltARY OF THE PRINCIPAL TAX DUE, APP'.ItATIOH OF AtL PAYNEHTS, THE CURRENT BAI.ANCE, ANO, IF APPLICABLE,
A pROJECTED INTEREST FIGURE"-----__..
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 06-01-1999
PRINCIPAL TAX DUE,
.... .....n .... ._.... ...... ..._ ..,...".."........, ......... ... ................ ,..."..."......."".., ......... ~ ..........__._._...........-"..,......".....
60,570.78
PAYMENTS (TAX CREDITS),
PAYMENT RECEIPT DISCOUNT (t) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (- )
06-18-1997 AA211437 1,578,95 30,000,00
06-18-1997 AA211438 1,052.63 20,000.00
10-20-1998 AA296800 .00 7,592.27
07-06-1999 AA355063 .00 346.93
BALANCE OF UNPAID INTEREST/PENALTY AS OF 07-07-9999
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN '1,
NO PAYNENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR I,
YOU NAY BE DUE A RE~UND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. )
TOTAL TAX CREDIT
BALANCE OF TAX DUE
I INTEREST ~HD PEN.
TOTAL DUE
60,570.78
.00
616.73
616.73
PAI'lENIl
lietllOh tht top portion of thh MoUo. and .\JbIih with y(tUr p,vHnt ..- pIylbl. to thl n... 11M Nklr...
print~ on tht raver.. .10..
II Rl!SIIlEIlT DECEIlENT .... _k or """.. ordOr p....lo '0' Rall~SnR OF WILLS, AllaNT,
If MOM-REStDENT DECEDENT '-:1lI o~ck or ItOn.Y ordar payable tOI cot1MOMtlSAlTH OF PENNSVLVANIA.
REF\lMD (at)! .. refund of . tal< credit, which .,.. not r.quosted on tha Talt Return, l/IrlY II. fequutod by cu.pl~tJn" an
ft~pl1c.tlon for Refund of p~nn.ylvftnla Inheritance and Eltate Ta~" (REV-l~13), Applloations ~r. available It
the Office of the Neghhr of WllllI, limY of th~ 23 RaVfmUG Dhtdot Off108S or frotl ttt. Olllp.rtaent'. 2ft-hoUr
.no..-rlng .ando. I~I'. far fDr.. ortMrlflllI III Perln_ylVanb 1-800-36Z-?'U50, eutslde Pe'VlBylvftl1la
end Mlthln local Harr\aburg art/a (717l lIH-8094, TOOIt (117J 7n-ZZS2 OIeadng 1.pairAd oobl) ,
Rf:PLY lOI
au..Uonl regarding .rrClrs contBln.~ on thh notico should be addrellllld tal PA Oopartlllllnt of RllvenUl" Bureau
of IndividuAl Tex." ATTN: Po,t A..o,.~ent Revlow unit, nept. 2&0601, Harrisburg, PA 111~6-0601, pnon.
(117) 787.6505.
DlSC~TI
If eny tax d~ Is paid w\thln thres (~) cal.ndar ~nth. after the datodent'. death, . five perc.nl (SX) dl.count
of the hx paid is ellowod.
PENALTYl
Tha iSh tax ..na.ty non-participation penalty S. coaputod on t~& total of tho tax and Intere.t ....i..d, and not
paid bofora JanuarY 18, 19%, the fir.t day aUllr t~ end of the tax ...nuty perlod.
lMTERf.STl
]nterast is charted ~lnnln" with first dllY of del.1nquom.lY, 01" nine (9J aonth. IlInd one (1) db')! fro" the Mte of
..t", to the date of pa)l...nL 111)(.' which b.a.... delln(:luant bIIfor. January 1, 1982 baar lntorlllt at tna r.tll of
.1K (6X) peroent per annUlI oaloulet.d lit " dalh rat. of .000164. All t.xu whl{lh bile... delinquent 00 and .ft.r
JMllMIry I, 1962 w1ll bear Inte"8,t at a rate which will vary froll clllendar y.ar to calendar yellr wUh th.'< rat.
lIflflOUOOed by the PA Depart.ont of Revonue. The ItPpUoBbl41 inter",.t ratoll for 1982 through 1999 ar.1
"e.r Inter.lt Rllte Daily Intora.t Faotor V.ar IIltorest Rllte DaUy Intar..t Faator
1982 u:< .000548 1911fl-1991 llY. ,00OSOl
1963 16:< .00114381 ,.,." .X .000247
19" 11:': .000301 191)3~199/t 1Y. .000192
1'&S UX .0003S6 1995-19911 " .000247
1986 10:< .0002"4 1999 7:< ,OOD19i!
1917 9:< .000247
~~Int.ra.t 1. u.loulatad .. follow'l
INTEREST ~ BALANCE or TAX UNPAIO X NUMBER OF OAYS DELINQUENT X OAILY INTEREST FACTOR
"-AnY MollA. luued IIft~r tho tax baCQlletl delinquent w111 refleat an 'nterollt c.laullltioo to fifteen US) d.~.
beyf;lrfld the dllte of tho ".....lHIllt. If p.~.ent is .lIIdil .ftar the intere.t O'*PutlltiOfl dllh ahmm on the
NoUce, additional inte,'..t w.t be oaloul.ted.
PURPOSE OF
NOTJCEI
To fulfill the requir...nts of Seotion 2145 (b) of the Inherltenoe and E.tat. Taw ActJ Aot 21 of 199&, (72 p,a,
Seotion 9145),
PAVHENTI
Det.oh the top portion of this Notioeand .~lt with your pay-.ot to the Ragl.ter of WillI printed on tht
reVQrH '!cM.
u Mlaka cheok or ltOJl8y order payable tOI REGISTER OF MILLS I AGENT,
REFUND (CR),
A refund of a taw oredlt .ay be raqua,ted by oOlPlotlng en "Applloation for Refund of Pennlylvanla
Inheritence Ind Estata law" (REV-ISIS), Applioatlonl are avallablo at t~ Offioe of the Regilt.rof Willi,
any of the 25 Revenue Di.triot Office, ,or fro. t~ DIPart..nt', 24-hour enswerino .ervlce ~er. for fora' order'no'
In Penn.ylvanJa 1-800-562-2050, ~t.lde PennlYlvanla and within looal Harrl.burg Ireft (717) 187-8094,
TDbl 1-800-447-S01.0 (S.rvic. fQ~ tawpaYlr. with ,peclel hearing and .p.aking need,).
oaJECTlON$I Any pa,'ty In int.r.Rt r'IOt ..tllf1.d with the I.....unt of tal( U shown on this notice .IY obj.ct within
Ilxty (60) day. of rec~ipt of thl. Notioe bYI
uNr!tbn protest to the PA nepartHf1t of Revenue, Board of Appeals, Dlpt. 281021, Herd.bUrg, PA 17126-1021, OR
_Me1eot!ng to have the .atter deteralned at audit of the per."nal raprAIl\ntaUve, OR
--eppcal to the Orphan.' Court
AO'UNR
ISTRATIVE
CORRECTIONS I Factual .rrorl dl.oov.red on this a..e....nt .hould be eddre'Ked in writing tOI PA 08p~rteant of R.v.nue,'
Bureau ~f I~lvidual T8I(e., ATTNI Poit A....s.-nt RIVilN Unit, D9pt, 2&0601, Harri.bUrg, PA 17126-0601,
Phone (717) 767-6505. S.. page 5 of the booklat "In.tructions for InherltftOCe fax Return for a R..ldent
Deoedent" (REV~1501) for an explanation of ao.lni.trativalY corractable 'rrors.
PEHALTV,
The 15~ tal( ~Bty ~-partJcipatlon p'nalt~ i. co.,utad on the tot.1 of tho tax end Int.r..t .......d, end not
p.id tMfora Jenubr~ l8, 1996, the fir.t day aftar the and of the t8t: ,","ut~ pariod'l Thit non-Pttrtloipatlon
penalty 11 eppa.l....l. in the .... .annar and in the thtl ...e ti.e p.riod .. you WOYlU P9pul the tit)( end Interut
that ha. tMen .......d .. indic.ted on this notlca.
INTEREST,
Additional Penn.Ylvania E.tat, Tax a.il...d a. I r.sult of e oh.n~ on the Fedoral E.tat, Tlx olo.ing
lott.r bao~' delinquent at the el(piretlon of one (I) .onth fro. the date the final notice of the iner.a..
in Federal E.tat. "t< i. rAc.ivod.
'axe. which bee... delinquent bafore January I, 1982 b.ar intere.t at the rat. of .il( (6~) P4roent rer annul
oalculat.d at . daily rat. of .000164. All taw08 which baca.. delinquent on or .ft.r J.nuary 1, 1982 Nl11 balr
int.r..t at . rat. which will vary froa oalend.r Y.lt to cal.ndar y.ar with that rat. announcad by the PA
Pepartstant of Revenue. The appllc8ble lnter..t rfltll for 1982 through 1999 l!rfll
~ Intere.t RlIt.. DailY Inter..t feotor ~ Int.r..t Rat. Dally Int.r..t Factor
1982 20iC . (100548 1986-19'11 ll~ .000301
1983 16~ ,000438 1992 9X .000247
1984 ll~ .000301 1993-1994 7% .000192
1'185 ISX .000:566 19lJS~1998 9X ,000247
1986 IOiC .OCl0274 1999 n ,000192
1987 9X ,000241
~-Jnt.r'lt i. ~.loulat.d a. t~llDw'l
INTEREST . BALANCE or TAX UNPAID X NUNBER or DAYS DELINqUENT X DAILY INTEREST FACTOR
--Any Notice luued .ftJr the tIt< baeo.... dellnq\Htl',t wJlI rvfllot an Intere.t calou1.Uon to flft.." (1&) day.
beyond the data of the ......aent, If ply..nt Is eade .fter the Inter.et ooaput.ti~, d.tt Ihewn on thl
Hotloa, MdHlonaJ Jnt.r..t ..u.t be (I.IOllJ.ttd.
(lUP~ElME GOlJRT -O.f\Pl11\N8' COURT RUJ,E 6.12
S'tATlJ8 Rfi:PORT BY PlilRSONTll, REPRESEN'tM'I~
NAME ,OF preCEDENTi q~ra]dine 0, Pnff
DATE OFDEATH:~/J9/1997
WILL NO, ~'1-0043Q
Pursuant to Rule 6.12 of the
following with, respect to
captioned .estate:
1). State whether administration of the estate is complete:
ADMINISTRATION NO.
Sup,reme Court Orphans' Court RUles, I 'r'l.jport the
completion of the administration of the above-
YES-,-__
NO
x
2), If the answer is No, state When the personal repreSentative
reasonably believes that the administration ,will be
complete:
ililne 30. 2000
3). If ,the answer to No. 1 i,s YES, st"te the following:
a) .'
Did ,the personal representative file a
~ith the Court? YES_______ NO
final
account
b) .
The separate Orphans' Court No.
personal representative's aooount is I
c,),. Did the', personal representative state an account
informally to the parties in interest?
, ns ~
(it'
any)
for
the
d) .
Copies
formal
of the
report.
Date: February 14,2000
of receipts,
or informal
Orphans'
, releases, joinders and approvals of
accounts may be filed with the Clerk
Court and may" be attached to ,this
('
.--------~~--,..,..~-~.,_._--
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Geor~e M. RiteL..Esquire
Name (Please type Dr print)
Davis, Riter, Parry & Tyler
1525 I.ocust Street. 14'h Floor
Address
(2)5\ 732.J755
Tel. No,
Capacity:
PerSOnal Representatlv,e
--
X Counsel for personal
representative
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PAVttEHTI
Oetechth. top portion of thAI MoUo. aod tub_It with your p.y..nt lIade paYable to tfa n... and addr...
printed o~ the r.vIf,..l1de,
If RESIDENT nECflDENr lake oMok or .oney order payable tOI REGISTER OF HILLS, AGENT.
If HONMRESIPENT D~CI::DENT Ilk, oheok or 1II0ney order payable tal COHHONWEAL TH OF PENNSVLVANIA;_,
REFUND (CRh A refUnd of . tax credit, whloh wa. not reque.ted on the hx Retw'n, lay be rftquQllhd by cOllpleUna 10
"Application for Rofund of Penn'ylvanla Inheritance and Estete TaK" (REY.1313), AI'pllcaUorll are avalhtble at
the Offlo. of the ROllhhr of HUh, any of the Zl Revenuo Phtriot Off 1081 or ~ro"thl Oeparb..ntll ?4Mhour
an.wering .ervloe for for.. Drderlnil 1.800.362M2050, .ervloe. for taxpayer I with .pldl"! h81rJnll and I or
.peaklng n..dlll-800.lf47~~020 (TT only),
REPLY TOl QuuUon. regarding fttrors oontained on thh noUou should be eddrQu.,d tOl fiA Deparhlot of Revenue, Bureau
of Individual TaxoI, ATTHI POlt A.,..I.'nt Review UnJt, D~pt. 280601, H.~ri'DUrg. PA 17128~0601, phon.
(717) 767M6::;1S.
OlSCOUHTI If any tax due h paid within three (3) oalendar 1I0nth. after tho dooodont's death. l\ five peroent(SiO dlsoount
of the tax paJd is allowod.
PEHAl TV I
Th~ I~% tax ..nesty nnn-pnrtlqipation ponalt~ 1. oo"puteQ on the total of tho tax and lntero.t a......d, and not
pain before Jllnual')/ 18, 1996, the flrlt day after tho end of the tax aMnuty pertod.
INTEREST I
Interelt is ohargod beginning with flr.t day of de1Jnqulnoy, or nJn. (9) IllJnths and Oil. (ll day frOlll the d.te of
death, to the date of p8yYent. TaXOII which blloa.e de1Jnquent before J,muary I, 1981bilar Interctlt at the rate of
.Ix (6%) percent per annuli oaloulated nt It dailY rate of .000164. All taxel whloh blcaMe delinquent on and after
Jallllary I, 1?8Z will bear Int.rust at a rat. which will vary froe oalendar year to callndar year "11th that rlllto
announced by the PA DepartMant of flevenue. The app1Joabla Interest rateo for 1982 through 20111 are,
Vear Intern.t Rate DailY IntefAlt Fnetor Year Intorest Rat. Dally Int.rut FlKltor
1982 20% ,0005"8 1992 9% .000241
1983 16% ,000lf38 1993-1994 7% ,000192
1984 11% .000301 1995~1996 11;1, .000247
1985 13% .000356 19')9 7X ,000192
1986 lOX ,POOZ74 ZOOO 8~ .000219
1987 9X .00P247 2001 9Y. ,000247
1988-1991 11:( .000301
--Interest it oalcul,.ted a. follow...
INTEREST ~ BALANCE OF TAX UNPAID X NU"BER DF DAYS DELINqU~NT X DULY INT~Rtst FACTOR
--Any Notloe Issued aftor thll tax beoo..s dellnquont will rnfhat an Interest oalculation to fifteen (IS) day.
beYond the dRte of the ftuesslllrmt. If pfty.ent II Illad, after thl Inter..t oOMputatlon date .hown on the
Notice, artrtltJonal Intoreu" Must h. calculat.d.