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HomeMy WebLinkAbout97-00439 ~ g ~8 ~5tA~ ~~< ~<o~ , .... ~~ 00 ~E€~ ~ 0 0 U'l ~ ~ ;; .~ ~ ...,~ '. ~ LAST.J\~lLL_ANlJ..TEST At\1ENI_QE IlEA TRI.cE..M.....w.I.W..A.M.S I, BEATRICE M. WILLIAMS, a resident of Lower Allen Township, . Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this instrument to be my Last Wlll and Testament, hereby revoking any and all wills by me at any time heretofore made. ITEM I: I dlreet my hereinafter named CoExecutors to pay all my just debts, funeral expenses, administration expenses and inheritance, estate, sueellssion or excise taxes, whieh I owe or may become due on nccount of my death, as soon as may be convenient after my decease. ITEM II: All the rest, residue and remainder of my estate, be it real, personal or mixed, of whatever nature and wheresoever situate which I may own or have the right to dispose of at the time of my decease, I give, devise and bequeath to M. Neil Enloe and Ruth M. Enloe, or the survivor of such spouses, of 506 East Winding Hill Road, Mechanicsburg, Pennsylvania. ITEM III: If both the said M. Neil Enloe and Ruth M. Enloe should predecease me or die simultaneously with me, then I give, devise and bequeath all the rest, residue and remainder of my estute to be divided equully among Beth L. Enloe, Heidi M. Enloe and Timothy N. Enloe, or his or her issue per stirpes, all of 506 East Winding Hill Road, Mechanicsburg, Pennsylvania. ITEM IV: I hereby nominate, constitute and appoint M. Neil Enloe and Ruth M. Enloe, his wife, CoExecutors of this my Last Will and Testament, with full !.' I . /I'.i 'v!"fi" ,,/ )<<. ',' ((, d )J~(SEAL) eat rice ,Williams . 'I '( ,>,' ,( C( - . Earl Rlohard Btzwollor' Chrlstlsn S, Daah1r ETZWEILER AND ASSOCIATES A TTORNEYS-AT-LA W 105 N, FRONT STREET HARRISBURG. PENNSYLVANIA 17101 (717) 234.~600 ,2 West Main Street Ellzabethvllle, PA 17023 (717)362-8395 HALIFAX LINE (717) 896-3737 FlIX Line: (717) 234-5610 225 Market Stroet Mlllersburg, PA 17061 (717) 692-2~ 19 July 25, 1997 Cumberland County Courthouse Register ofWlIls Hanover and High Streets Carlisle, PA 17013 RE: ESTATE OF BEATRICE M. WILLIAMS FILE NO. 1997-00434 PA NO. 2197.0439 Dear Sir or Madam: Enclosed please find a check in the amount of $540.00, payable to lhe Register of Wills, Agent, The enelosed check represents inheritance tax on account within the three month discount period for the above-referenced Estate. Thank you for your consideration and cooperation. Sincerely yours, ~l j';!~ 'cr'~ Earl Richard Etzweiler nQ ~(l) oJ';:' \CJ 'u,J :r; ',;n-,I ERE:ht Enclosure Fi5 ',0 --, , , ~ ," .r-~ CI IWMOC\tIANU.\TIIIWILLlAMI\CtIMP tlll CQunty Cumbor land I,: APPLlCAaLEI "URVIVINo "POUSE .'.....E (LAST,FlRST AND ""OOLE 'NllIA'=tQOCIAL 'ECUNITY Nu",aER A f x 1. Original R.lUrn ~ Supplemental Return ~ P (; 4. limited Estate 0 4.. Future Inl.re,l CompromIse ~ ~ C (lor dat.. 01 death after 12-12-82) K ~ ~ rn 6. Dec.dlnt Died Testate 0 7. Cecedent Maintained a Living Trust (Anach cooy of Willi (Mach a cOpy of Trust) C P ALL CORRESPO~DENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TOI K g N...."-'lE ~oMPL[nE MAILING ADDRESS ~ ~ Earl Richard Etzweller Etzweller and ASBociates S N TELEPHONE NlI"'BER 105 North Front Street T 717\ 234.5600 Harrlsbur PA 17101 1, Real Esta'e (Scnedule A) 1 ,m 2, Stocks and Bonds (Schedule B) (2) on~ 3, Closely Held Stock/Pa~no"hlp Intere.t (Schedule C) (3) None 4, Mongoga. and Note. Receivabl. (Schedule 0) (4) None 5, Cash, Hank Ooposits & Misc.llaneou. Personal Property (Sch, EI (5) 2 ,935.13 6. Jointly OWned Property (Schedule F) (s) 2 ,132.92 7. Transle" (Schedule GI (S"hedule l) (7) None 8, Total Gross Assets (tolal Lines 1-7) 9. Funel81 Expenses, Admlnistrativo Costs, Miscellaneous Expen... (Schedule H) 10, Debt., Mo~gage Liabllitie.. l:ens (Sc:,edule II 11, TOIaI Deductions (totallin.. 9 & 10) 12, Net Value of Estate (line 8 mlnu" line 11) 13. Charilabltl and Go....ernmental Bequests (Schedule J) 14. Net Value Subiect to Tax 11Ine 12 minus line 13) 15. SpouSElI Transfers (lor dates of death aft,r 6-30-94) See Instructions lor Appllcablo Percentage on page 2. (Include valu.. from Schedula K or Schedule M,) 16. Amount of Line 14 taxable at 6% rat. (Include values hom Schedule K or Schedule M,) 17. Amount of line 14 laxable 8115% tat. (Include values from SchedlJle K or Schedule MJ, 18, Principal tax due (Add tax from line 15, 16 and 17,) 19. Credits/Sp Poverty Prior Payments Discount Intere.t 0.00. 540.00. 0,00 0,00 20. If Line 19 i. greater than line 18, enter the difterence on Line 20 This I, the OVERPAYMENT, II] gg] !Check haral' you ara roquestlng. rafund of your ovorp.y;;;Oril.J 21, II line 18 is greater than line 19, onter tlie dillerence on Line 21. ThIS is the TAX DUE, A. Entur the Interest 0111h. balance due on LIne 21A, B, Enter the total 01 Line 21 and 21A on lin. 21B This I. the BALANCE DUE. M.~o Check Payeble to: Regleter of Wille, Agont ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~ Und,r p.nIIUe. of P'IJUry, I deeJlr' Ihlll hlYI Ixamlned lhla relUrn.Inc:ludlng Iccompanylng schedul,s 100 slallmenta. Ind 10 the beat 01 my knowlldgl Ind bell",ltll truI, correeland complete, I dllcJMe Ihll"U rell ealltll h.. been reported alltue market valUe. Oeelarallon 0' prepare, other Ihan the personal represlntlUvel1 blsed on aUlntormallon Qf whiCh prt-plre, 1'1", Iny knowledge, SlaN"'l~RE oFper:Oj1 ~S~SJl:J~ FOR FILING RETlIAN t ("L.)~ ;'.1;.- '" ,,(,o!t_A 'III f',:l"t;....~ SIGNATURE: OF PAEPAAER OTHEN THAN REPRESENT A TlVE f'c': 1)/ ~ J<"'" ['~'_'~' ~ ; "'C:-o",-"~L, -(_,r~f_o"'C 0' -< ,_t, 'io-- '.,-(~'1 Copyright (c) 19114 'Ctrm 50ft....lre 9 'I CPS'I,terns, Inc / INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS COUNlYCODU ~) DECEDENT'S NAME (LAST, IltRST, AND MIDDLE INITIAL) Df.CEnr.NT'~ COMPl.ETE ADDRESS Williams Beatrice M, 824 Llsburn Road -----.- DATE OF BIRTH Camp H ll1 , PA 17011 ) I " REV. 1500 ex . (7o~~1 CO"'~~~lhH.ltII1r~ P.r.MllMANIA HARRISI/~~~,~~~h. ,oao I ~ C E D ~ SOCIAL SECURITY NUMBER 195-28.0711 OATEOFOEATH 05/07/1997 05/02/1908 ~ C A P I T U L A T o N T ~ C o M P U T A T o N \.' ~ . .. "I" f , ". \ ' ) 1/ Fon OATP.9 OF D~'ATH ",prE" 121)\(91 CtH!CI< HEF1E IF A ~POll"Al , _n_ rI po_\{!wrYcRWl!lLill~..l..~___ FILE NUM8ER / "'1 YEAH !) '/ N~~~E)R AMOUNT RECEIVi!O(SEE INS'fRUCTIONS) 0,00 05, 8, Remldnder R.turn (for dates of d.ath prior to 12-13-621 Fed.ral e,tat. Tax Aelurn Required Total Number 01 Safe Oepog~ SOMes (8) , 5,068,05 (9) 3,705.94 (101 1,919,02 (11) (12) (13) (14)- 5,624,96 (556,91) None (556,91) (15) 0.00 X 0,00 (16), 0, OOX ,06 ' 0,00 (17) (556.91)< ,15' 0,00 (18) 0.00 (19) (20) 540,00 540, 00 (21) ( 21A) (21B) 0,00 0,00 0,00 CATE 59_~ _ E!,.~1;. )0/. ~l1ciI.n6. H.l. ~~. .~9~~...... Mechanicsburg, PA 17Q55 H -l'i,q 1 DATE Etzweiler and Associates icis' f.I;;':tf,' ~F':~i,t' St'r~~l: -. - -.... -- -- -- - --... -- -.. Harrisburg.' PA 1710l 'if; 1/7';7 Form 1500 (Rey, 1_9.4) . f ~WlL.LlAMS I, BEATRICE M. WILLIAMS, a resident of Lower Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this instrument to be my Last Will and Testament, hereby revoking any and all wills by me at any time heretofore made. ITEM I: I direct my hereinafter named CoExecutors to pay all my just debts, funeral expenses, administration expenses and inheritance, estate, succession or e~cise taxes, which I owe or may become due on account of my death, as soon as may be convenient after my decease. ITEM II: All the rest, residue and remainder of my estate, be it real, personal or mixed, of whatever nature and wheresoever situate which I may own or have the right to dispose of at the time of my decease, I give, devise and bequeath to M. Neil Enloe and Ruth M. Enloe, or the survivor of sueh spouses, of 506 East Winding Hill Road, Mechanlcsburg, Pennsylvania. ITEM III: If both the' said M. Neil Enloe and Ruth M. Enloe should predecease me or die simultaneously with me, then I give, devise and bequeath all the rest, residue and remainder of my estate to be divided equally among Beth L. Enloe, Heidi M, Enloe and Timothy N. Enloe, or his or her issue per stirpes, all of 506 East Wiuding Hill Road, Mecbc~1icsburg, Pennsylvania. ITEM IV: I herebj nominate, constitute and appoint M. Neil Enloe and Ruth M. Enloe, his wife, CoExecutors of this my Last Will and Testament, with full -.l-!J:if ~, -~ I/.~~e~/m,) (SEAL) ealnce . WIlliams REV, 150HX t (lZ.88) COMtI,m~~_MhY'NIA ESTATE OF BeRtrlco M, WIll..!,Rms SCHEDULE F JOINTLY-OWNEO PROPERTY FILE NUMBER S~2.28.0711_~7/1997 Joint 'onont(.), A, NAME Ruth M. Enloe ADDRESS RELATIONSHIP TO DECEDENT 506 Ea-9't"'iI!iidlng Hill Rd. none Mechanlcsburg, PA 17055 I. C, Jolntly-ownod proporty. NU ITEM LETTER DATE TOTAL VALUE DECO'S DOLLAR VALUE OF POR MADE DESCRIPTION OF PROPERTY MIER ,IOINT OF ASSET .~ INT. EeEDENT INTEREST TENANT JOINT 1 - 3/3/92 Pennsylvania. Delaware 4,265.84 50.00% 2,132.92 A District Council Account No 1000191 7. DaD value of $3,500.00, plus accrued interest of $765.84. Account owned jointly with Ruth Enloe since March 3, 1992. - - - TOTAL (Also entor on line 6, Recapitulation) 2,132.92 (II more space Is needed, insert additional sheels 01 same slzo.) Copyright (cl 1994 form softWlreonly CPSyslems, Inc. Form 1500 Schedule F (Altl/, 12-116) J 'tJ.1~ 230 N, HIGH ST, DUNCANNoN,I'A 17020 -""UNEIlAL Y'1f~ 101 'w. MAIN ST., r.o, Box 11 NEW BLOOMFIELD, PA 17068 STATEMENT OF FUNERAL GOODS AND S~RVICES 834-9091 582.2616 Chargee are only for those items selected or that are required. If we are required by law or by a cemetery or crematory to use any items, we will explain the reasons in writing ~elow. _ FOR THE SERVICE OF: Beatrice Williams CHARGE TO: Estate/Ruth Enloe , 1. PROFBSSION~ SEnVICBS: Service of FD'and staff $900 Embalming ( viewing ) $325 ~embalming is' not required in all cas~B,t if it is we will explain above. OTHER PREPARATION $n/a dressing, grooming, hair- dressing, cosmetics, couching TOTAL PROFBSSIONALSVCS. $1225 2, FACILITIES & EQUIPMENT: Visitation/viewing Funeral Ceremony Administrative/Office Operating Room Other TOTAL FACILITIES & EQUIP. 3. AUTOMOTIVE EQUIPMENT: Remova1/Hosp/Home-1oca1 Coach ("earse) local Lead Car"local Limousine (6 door)local Family Car-local Out-at-Town Trans. Explain TOTAl; AUTOMOTIVE EQUIP. A. TOTAL OF ALL SERVICES $--- $- -- $- -- $-- - $N/A $ $100 $100 $--- S - $ - $ - $ 200 $1425 MERCHANDISE SBl.ECTED: C~sket: 20 9a steel-bronze fin. $500 Vault: $___ Note: Cemetery Requires Vault - - I have e.'{.:lmined tho above Iltated items AGRBEMENT DATE: 5-7-97 Thank You Cards $ Guest Registration $ Memorial Folders $ Prayer Cards $ Temporary Marker $ . Burial Clothing $ Cremation Urn $ Other $ 10 20 21.20 B. TOTAL MERCHANDISE $500.00 SPECIAL CHARGES: Fo~arding Remains '$ Receiving Remain8 $ Immediate Burial Direct Cremation, C. TOTAL CASH ADVANCES: Death Certificates Flow'ers Grave Openi.ng Airfare Cemetery E'~l\ j,pmcnt D. TOTAl, ADVANd:s 'I'OTAL A+O,C+D " CUlllill Uillg · FUNERAL DIRHCTons $ $ $0000.00 $ 10 $ $ $ $ " $10.00 $1935.00 all vr' -f-",'" r...........'\..,'...._.~ ~ , . . " \ '-' (f~J'....-' ~\ _ - _-.~,~.- '.--ft!' ~t.;., ETZWEILER AND ASS.oClA TES Attorneys-At-Law 105 North Front Street Harrisburg, P A 171 0 ~ ~ ~;~fr?q( _~"'~,:"-_._,"n'__'- , " --- -- -'''--~- .-------------------. _...---~_.--._'-...,~ ~--_....._-- ~..-------_._-- _.........--.--- --.....<--- ~...- ,,..,--"--- '.Ji 'I.., 'r , "'7 I', , ',,: ( (" , r' ' '".- Cumberland County Courthouse Register of Wills Hanover and High Streets Carlisle, P A 170 \3 1...111...111......11..11.1..1.1 1,"111",11I"""11"11,"11,"11,1.1,,,01.1,,.111 t ~'t. " ~ f. t -F'.~ J .' 'I' it~' '; I .. ''',' \ ~ .'. '. ,1 , , fl' ~ I , '-." "< '. -"p". t ~ , ,..;; "Iv' ,~- ~_ f"_ - '. .--v, "':;,..t,.'.:/M,..: 1 ." . :_-~ .'r}:-"'.'p-"" ..1; il. '-j-- .. >" li';'.'~' ' 411 " ' , ".,; ,-' . ,;.1, .... "" " . .r' .( , ~ ~, F" Ii- '" i ~.., ! .... ll' ~f 'Tc-'--~r"'-~'~-;'.-- '1.....-..'-,". ...,. -- .._.M - '-' ,.,. . ,,, . '"--;~.;-..-._-" -,.,..~--:------_-. I , ...-- " ->40 W., Iii ~,J><l"" I, /3: / it? q COMMONWEAL TH OF PENNSYL,VANIA DEPARTMENT OF REV~NUE BUREAU OF INDIVIDUAL TAMES JNt'~RlTAHC[ TAlC DtYISIDH DEP1. 280601 HARRISBURG, PA 111ZI~O'Ol NOTICE OF INHERITANCE TAM APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAM EARL RICHARD ETZWEILER ETZWEILER I ASSOCIATES 105 N FRONT ST HDG PA 17101 DA1'E ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-24-97 WILLIAMS 05-07-97 21 97-0439 CUMBERLAND 101 AlIOunt R..Uhd - - 1- (1/ '* UV.I141IRI."IIt-t11 BEATRICE M J MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIll LINE ~ RETAIN LOWER PORTiON FOR YOUR RECORDS ~ R'EV:isW"EX-AFp.niF9'ri-NOYicE"OF"i:"NHE"R"i'i'ANCE"'Tiix -jippilJiisEHEN:r-;-Am:iwiliici-oli-----."..-.- - ---- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WILLIAMS BEATRICE M FILE NO. 21 97-0439 ACN 101 DATE 11-24-97 If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 18 reflect figures that include the total of abb returns assessed to date. ASSESSMENT OF TAX: 15. AMount 01 lin* 14 lit Spousal rat. llS) 16. A.ount of line 14 taxable .t Line.l/Cl... A rat. (16) 17. A..aunt of line 14 t.xllbla .t CoU.tarallCI... Brat. (17) 16. Principal rax DUM TAM RETURN WAS I I X) ACI:EPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. H..l E.tat. (Schedule Al 2. stocks and Bonde (Schedul. 6) 3. Closely Held Stock/PldrlOrship Interalt (Schedule Cl 4. f1od"lge./H(,te. Receivabla (Schadule D) 5. Caah/Bank 'Deposita/Hila. Paraonul PI"oparty (Schedule El 6. Jointly Owned Property (Sehedula Fl 1. Trlnsfars (Seh.dula G) a. Total A.sah ) CHANGED (1) (2) 131 14) IS) (6) (7) ,00 .00 ,00 .00 2,935.13 2.132.92 .00 (a) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funaral Expans.s/Ad... Costs/Mhc. Expansa. (Schadula Hl 10. Oebt./Hortgaga Ll~illtla./Lian. (Schedule Il 11. Total Deductiun. 12. Net Value of rex Return 13. Charltabla/Gov.rnftent.l aequastG; Non-alect.d 9113 Tru.t. 14. Hat Valu. of E.t.te Subject to Tax (9)_ (10) 3,705.94 1.919.02 (11) (12) 1131 (14) tSch.dul. J) NOTE: ,00 M ,00, '~X ,06, ,00x.15, (lB) TAX CREDITS: PAYHENT DATE 07 - 26" 97 DISCOUNT 1+) INTEREST/PEN PAID (-) .00 RECEIPT NUHDER AA21l578 "HOUNT PAID 540.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE NOTE I To Insur. proper cradit to your acoount, lub.it the upper portion of thia for. with your tax p.y...,t. 5,068,05 ~,6;>4 9~ 556.91" ,DO 556,91: will ,00 .00 .00 .00 540,00 540.00CR ,00 540.00CR . IF PAID AFTER DATE INDICATED, SEE RE~ERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN tl, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YDU HAY BE DUE A REFUND, SEE REVERSE SIDE Of THIS FORH FOR INSTRUCTIONS.) RESERVATION, P\JRPOSfl llI' NOTICE I PAYMENT I RfFwm (CM), -c, \'''-J ""I , ~) (..JC,;' Eetlt.. of da~ldInt, dVlnt on or blforl ~I.a.r 12, 1~12 -~ If any futurl Int.r..t In thl I.tet. II trln,'lrrld In po.....lon or Injov.-nt to Cl,.. I (coll,t,rall b,n'flolarIQ' of thl dlctdlnt _ft,r thl explr.tlon of InV ,.t.t. 'or 11f. or 'or v.er., the C~lalth herebv IKPre.,lv rl..rve, the rllht to appr,I.. and ...... trtnt'er InherltlnGe Tlxl' Bt the llWful ClI.. a (Clolhter,!) rite on IImV 'uch future Intlrnt. ' To fulfill the requlre.."t_ of hoUon 2140 of thl hlMr!tMOe end Eltat. TII( Aot, loot 21 of 1995. (12 P.S. S.OUMI 9140), Detloh the top portion of thl, ~otloe and .ubllt with ~our peYltnt to thl RIgl.tlr 0' Will. prlnt~ on thl rev.r.. .Ide. -~",h check or IIONY or'dilr pltyable tOI REGISTER OF MILLS, AGENT " r,fwld of I tlK credit, which w.. not rlque.ted on thl TaK Return, efty " r.que.ted by o~llUna In "AJt9Uc.Uon for R.fn of Ptnn'v1v.,I, l~rlttnO. and E.tltl TlK!" (REY-UlS), Appllo.Uonl arl avallebl. at thl OffiCI of the Reg,.t.r of Will., InY of thl 23 R~v.nue DI.trlot Office.. or by 0.111ng thl .peelel 24-hour BnINerlng ..rvlo. nutblr. for for.. ordlrlngl In P.nn.~lvanla 1-800-562-2050. out.ld. P'nnlylvlnle ~ Nlthln IQIJ.I Harrllburg ar'l (711l 161-8094, TDDI (711) 112-2Z5Z OiQa,.lno IIIp"lr.d OnlY), OBJECTIONS I Any p.rtv In Intlrl.t not .atlsfl.d with the flpprnl....nt, a11o\llono. or dhal1owanoe of dtduotlon., or a.."...nt 0' t.K (Includlne dl.oount or Intlr.st) a. .hown on thl. Notl~. IUlt objlot within .IKtv (60) d.y. of rlollpt of thh Hotlel b~1 ADtUN UTRATlYE CORRECTlONII DISCOUNT 1 PENAL TV I INTEREST I ~~wrltt*" pr~t..t lo the PA nlpn!"t..nt of RIYlnul. Board of Applnt., D.pt. Z510Z1, Harrl.burg, PI. 17126-1021, OR -.electlon to havI thl .att.r dlt.r~ln.d at "udlt of thl aocount of thl plr.onll rlpr..GntatlYI, OR ~.aPPlll to the Orphan.' Court. footuI1 Irror. dl.covlred on thl. n......ent .hould bl .ddr....d In writing tOI PA Dtpart-.nt of RIVenue, BurelU of Indlvldu.l Tlwl', ATTN: Po.t A.....-.nt R.vllw unit, D.pt. Z10601, Harrl.burg, PA 1112'-0601 Phone (717) 787-6505. SI. pngl 5 of thl beokl.t "In.tructlon. for Inhlrlttnel T'K Return 'or' A..ldont Dtc~t" Utf.V-lSOl) for.. IKplanatJon of Id.dnhtraUvlh oorf'loteblt .rrort. If any t.x due I. p.ld within threl (3) oellnd.r _onth. a,t.r thl aac'dont'. delth. e flY. percent (SXl dl.oount cf the talC paid I. al1o~.d. ThI 15~ tak .-no.ty non.partlcJpatlon plnalty I. oo~ttd on the totll 0' thl tlK end Int.r..t ......-d, end not plld boforl JlJflUarv 18, 1996, thl flr.t day aftflr t~ end 0' the tlllC 8IWI..ty p.rlod, Thll non-partlclpltlon pen.lt~ 11 eppellebl. In the .... IlIn~r and In thn the .... tll. p.r lod .. ~GU would appo.1 thl tlK IInd int.ra.t th..t h.. bien a'IUI.nd a. Indlontld on thh MUCCI. Intirnt 11 ohnrUld blglnnlnu with flr.t day of dlllnqullncy. or nlna (9) ItOnth. and C)flI (I) da~ fro. thl dati of d.ath, to the riato of ply"nt. TalC" whl<<:h bIOIl., dlllnquent hofor. Janullr~ 1, 1982 b..r lntar..t at the rat. 0' .Ile (6:<) p.rc:tnt plr IMUII a.loulatld .t . d.Uv rata of .000164. All t.)l1I which bto... dlllnquent on and .fter JIInU.rv 1, 198Z will bl.,1" Intl....t lit II ratl whloh 101111 ....ry fro. calendar Yllr to oll.nda,. y..r Nlth thlt ratl announc.d b~ the PA D.part.~t of Rav.nua. Th. appllcabl1 lnt.r..t rltft. ,or 198Z throuQh 1997 .,., '!!!!: Int.r..t Rat~ DallY Interut Factor :!2r Interllt Rltl Dilly Inter..t Flotor 198Z ZO~ ,000548 1'81 9X .000Z41 1983 16:< ,00MIS8 1988-1991 \lie .000501 198. 11ie .00OMl 1992 'X .000241 IUS 15:< .000556 19'15.\994 " .000192 1966 10:< .000Z1(, 1995-1991 9X ,000Z47 --Int.r..t h cl1culatad .0 fo11olOllll INTEREST . SALANCE OF TAX UNPAID X NUNSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR uAnv Notlo. 11Iu.d eftlr th. hue bacOM' d.llnquant 11111 r.fI.ot en Int.,...t taloulatlon to fifteen US) day. "yond tM d.tl of tha fI.......nt. If plly..nt 11 lI.de Ifter thl Int.rut cOlputltlon data .hown on thl Notlol, additional intlr..t "u.t b. calculatad.