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Home My WebLink About97-00493 PETITION H)J{ IlROIIATE und GRANT OI! LETTERS &tate of ~E-.dward N (G,{\,CC No.') I '17' ((() 5 also known (IS ___'_'~. To: _~_...,"n_..__ I{cglslerof Wills fot Ih\, -c--....... '0"-- , ." 11<'('('(I.\w/. Counly of Cy,'-'lni:l"!Qnil.. ....~ In the Social Security No. --'_~"l.=DI,~'~I(~"<j___ COllllllonwealth of Pennsylvania The petition of Ihc undersigncd rt'speelflllly represents thlll: Your petltloner(s), who Is/Hle IH yellrs of IIge ~ older an theexeelltJ)'.:5____.............___lJl!lJ.led In the last will of Ihe ahove dccedenl, dilled ...,...., p<,!;c~!!l..kr_~\':L.....___..~_..____._._, 19~_ and ~odlcll(s) dated ..___n'...... _.n..._...._...______.....__._..~.><.___. . --~~-_.._-.-,-_._."....-_.<-----------~..~'--_._-'.---~~--~ w_...._~_____~_..O<..~~~____..___._._~___.. (state relevllllt dtClltllSIlUlCC~, e.g. rcnuncJathlll, dCllth of executor, etc.) Decendent was domiciled at death In ..__ C v",b~rhl.!l.~_ !fcounty, Pennsylvania, with h.lL-_last fq1l1ilyo!jprilld al mid nee III 4',0, E.J rL'l.!:tk Q.ad"t-Carnb 11,11 p", 1'1011 !.{j().1"1)/{.i!J4' . .----- / , , {lis' . reet, llumb(~r and lll\ull'ipulltYl al ~_~e~~_~:;~~en ~~:mi~:113~~.~I~~_ITt't:~=~~~=~===--- ' 19cn_: Excepl as fol~, de~edenl dl,ll1ot marry, WIIS nol divorced IInd did not have a child born or adopted after execution of thr: will offered for pro hate; was nolthe victim of II killing IInd WIIS never adjudicated Incompetent: ___....__._.. ......___......._____.__..._......_.. ....... Decendent at death owne,1 property with estimated values liS follows: (If domiciled in Pa.) All personal property $ G>OO ,CJOO.ov ...- (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: ._\lQ..~ WHEREFORE, petltioner(s) respectfu~quest(s) the probate of the last will and codlell(s) presented herewith and the grant of letters BSrnMf'owkJ/'1 ... testamentary; administration c.t.n.; admlnlstmtlon d.b.n.u,La,} theron. i ~ C___) t"~'./ ") :'.l*,.401;~-J.J<\~~ .. \ ~'!t u ..__ ." .. r 'C.g ~!6.0 .."' rv~~e;f~v~:.... _~ ~'il __ r''''11l Hill \ lOiT ~~ f "jf~ ao a iiI -~ OATH OF PERSONAl, REPRESENTATIVE COMMONW~:Ali~'H m I?:NNSYLV ANIA } ss COUNTY OF __.!J.LnlhLLL..L.uJL~~..... The petition~r(s) above-nan'l'd Slv',ar(s) or IIft'lrm(s) Ihllt the slatemenls in the foregoing elltlon are true and correct to Ihe best of Ihe knowledge IInd belief of petilioner(s) and that as person represen. tative(s) of Ihe lIbove deeedenl petitioner(s) will weJb;lIld ~r'!lY-~iflI.li;i~fic.c~!atclitcor ng to law. Sworn to ~r affin~~ i. and whscrihed <'::':~.-h'i.~l~) ~Je (LL~. ' 'J.~ l ~efore.:,~~'~i-..---~~P' ..";9.14'2101([ ..)~tw"-'".rL-:..f_~n~(l-ili'~_..:= ~ /))(lo/':..v,-'.!<:i".'fD.!E.J.L.-.Jt~, ICU.'~J 1 ..,l/ffi,..((.r..IJ~"-~'/' 0........_.. ii! 1'-, ~., j,--,J( jUt I;; ReRis(er . _____.,_(,~f~-'-lu,~L..q.... .,.,,_~J... J,dlfL_,_____ B: ':>-18'1.,,, . (.,,'u' '( , 'I " '/ 1.\ .. \ '" 'I " ,/ <I' / 'l{ Co I ,'d F " " I. " / " l_ I } I I L r j/ " , H , J ;(1 " c, ." I .. , '. .1 \ , , " " I " / " ," " C> , " I ~; , , , ~I " '1 :} " J , U ., 'J V 'I , !; I " , 'l , . , , " \ LAST W:):L~ AND TESTi\MENT OF' EDWARD N. PEARCE ;!:, EDWARD N. PEARCE, of the Township of susquehanna, Dauphin county, pennsylvania, do hereby make, publish', al1d deolare thh to be my last Will and hereby revoke all Wills and oodicils previouslY made by me. ~M I. I direot my executor, hereinafter named, to pay all of my legal debts and funeral expenses and the administrative , , , \ expenses of my estate as soon as praoticable after my death. ITEM II. I give and bequeath the sum of Five Thousand ($5,000.00) Dollars to my wife, MILDRED B. PEARCE, absolutely and forever. In making this bequest, r am fully aware t~atunder the terms and provisions of an Antenuptial Agreement with her dated Oot.ober 11, 1983, I have' no obligation whatsoever to make such a bequest. And I am not repudiating said Antenuptial Agree- ment by making this bequest. ITEM III. I give and bequeath the sum of F'ive 'l'housand ($5,000.00) Dollars to MILDRED M. SHARP, of Philadelphia, Penn- \ I \ I I \ , I " I sylvania, absolutely and forever. ITEM IV. I give and beqeath the sum of Twenty Thousand Trustee shall pay, in quarter-annual installments or oftener in the Trustee's disoretion, oommencing with my death, all of the net income during t.he term of her. natural life. l)pon her death, the J N~1'-'1W+$l:.-' ..+:!{!:<\ j/! I ,/1/ 11 0/ trV.(t'(tfIJ C^NCO~ L~u.II{j,,~f' f I\r tJ IV!~ J,y. .' . ~' / ,." I If!' ~ f ,1 L-d.l.I.;,'(,t/t() f" :::,' (t,< ..">1--" yy{(\,A,.<!.k J;l, ) '/ 'l '0' 7 \ , , ptincipa~ shall be added to and beoome ~ part of my residuary, estate und&r ITEM V her&of Il.nd shall be administered and distri- buted as a part thereof. ITEM V. All the rest, residue, and remainder of my property and estate of every kind and nature and wheresoever situate, in- 'eluding all lapsed legacies and bequests, und including any prop- erty over which I may have fl. power of appointment at the time of my death, I give, devise, and bequeath as followsl A. One-half (1/2) thereof to my daughter, MARGARET PEARCE FERGUSON, absolutely and forever, but if she predeceases me, to her issue per stirpes and not per capita. B. One-half (/2) thereof to my son, EDWARD N. PEARCE, JR., absolutely and forever, but if he predeceases me, to my Trustee hereinafter named to be held IN TRUST for his wife, BARBARA G. PEARCE, for the uses and purposes hereinafter set forth. The Trustee shall pay, in quarter-annual installments or oftener in the '.l'rustee I s discretion, commencing with my death, all of the net income therefrom to her until her death or until her remarriage, whichever event shall first occur. Upon her death or remarriage,' the principal shall be distributed to the issue of my said son per stirpes and not per capita. ITEM VI. All estate, inheritance, legacy, succession, transfer taxes, inclUding any interest or penalties thereon imposed by any domestic or foreign law with respect to all prop- erty taxable under such laws by reason of my death, whether or not such property passes under this Will, by operation of law, bY contraotor otherwise ,shall be paid from my estate as a part of -2- , the e~penses of adm~nistration thereof wi thou!: any r.ight of reimbUl;sement from any recipient of any such pr.operty, without any right of apportionment and without postponement. ITEM VII. Although my wife and I are executing our Wills at or about the same time, they are not intended to be sno shall not be construed as being contractual even though they are reoiprooal. Each may be revoked by its maker. ITEM VIII. In the event that my wife and I die simultaneously or under such circumstances as to render it difficult or impos- sible to determine who predeceased the other, it shall be con- clusively presumed for all purposes of my Will and all of its provision~ that I predeceased by wife. ITEM IX. Should any person entitled to a share of my estate be a minor, at the time of distribution to him or her and should the value of any such property be more than the amount which may be paid or delivered to him or her or in his or her behalf without the appointment,. of a guardian or other fiduciary, or the delivery of security, such shares shall be paid and distributed to my trustee hereinafter named to be held, IN TRUST, and managed, invested, and reinvested, together with the acoumulation of inoome thereon, and the trustees shall use and apply from time to time such portion. of the income and principal thereof as it deems necessary or desirable for the minor's reasonable maintenance, support and complete education, inclUding preparatory, college, .",( post-graduate, or professional training, and to make payments for such purposes to the guardian or person with whom suoh minor resides directly to or for the benefit of such minor without -3- further responsibility to such minor. or any person t.aking care of euoh minor., and when suoh minor at.tains' the age of 21 years, any income or principal not so paid or applied shall be distributed to such minor or if he or she dies prior thereto, to his or her personal representative. ITEM X. In addition to the powers granted by law, my executrix and my trustee shall have the fOllowing powers exer- cisable in her or its sole and absolute discretion with respect to both principle and accumulated income and such power shall con- tinue until distribution is actually made I A. To retain any or all of the assets in my estate, real or personal, without regard to any principle of diversification, risk, or productivity. B. To sell at public or private sale, to exchange, to lease, to pledge, to mortgage, to transfer, or convert or otherwise dispose of, or grant options with respect to any and all property, real or personal, at any time forming a part of my probate or trust estate, in such manner, at such time or times, for such purposes, for such price or prices, and upon such terms, credits, and conditions as shall be deemed advisable or necessary under the circumstances. C. To invest of all forms of property, without being .11mited to legal investments. D. To compromise any claim or controversy. ITEM XI. I nominate and appoint ~mRGARET PEARCE FERGUSON, my daughter, and EDWARD N. PEARCE, JR., my son, as Co-executors of t~is my Will. In the event that either predeceases me, fails -4- / ~/ / the expenses of administration thereof without any right of reimbursement from any reoipient of any suoh property, without any right of apportionment and without postponement. ITEM VII. Although my wife and I are exeouting our Wills at or about the same time, they are not intended to be and shall not be oonstrued as being oontraotual even though they are reoiprooal. Eaoh may be revoked by its maker. ITEM VIII. In the event that my wife and I die simultaneously or under suoh circumstanoes as to render it difficult or impos- sible to determine who predeceased the other, it shall be con- clusively presumed for all purposes of my Will and all of its provisions that I predeceased by wife. , ITEM IX. Should any person entitled to a share of my estate be a minor, at the time of distribution to him or her and should the value of any suoh property be more than the amount which may be paid or delivered to him or her or in his or her behalf without . - the appointment of a guardian or other fiduoiary, or the delivery " - of security, such shares shall be paid and distributed to my trustee hereinafter named to be held, IN TRUST, and managed, invested, and reinvested, together with the acoumulation of inoome thereon, and the trustees shall use and apply from tlme to time suoh portion of the inoome and principal thereof as it deems neoessary or desirable for the minor's reasonable maintenanoe, support and oomplete eduoation, including preparatory, oollege, ...,,-1 , post-graduate, or professional training, and to make payments for suoh purposes to the guardian or person wit~whom suoh minor resides direotly to or for the benefit of suoh minor without J' / r / --~-",. fu~ther ~esponsibility to such mino~ o~ any person taking care of such minor, and when such minor attains the age of 21 years, any income or principal not so paid or applied shall be distributed to such minor or if he or she dies prior thereto, to his or her personal representative. ITEM X. In addition to the powers granted by law, my executrix and my trustee shall have the following powers exer- cisable in her or its sole and absolute discretion with respect to both principle and acoumulated income and such power shall con- tinue until distribution is actually made: A. '1'0 ~etain any or all of the assets in my estate, real or personal, without regard to any principle of dive~sification, ~isk, or productivity. B. '1'0 sell at public or private sale, to exchange, to lease, to pledge, to mortgage, to transfer, or convert or otherwise dispose of, or grant opti.ons with respect to any and all property, real or personal, at any time forming.a part of my probate or trust estate, in such manner, at such time or times, for such purposes, for' such price or prices, and upon such terms, credits, and conditions as shall be deemed advisable or necessary under the circumstances. C. To invest of all forms of property, without being limited to legal investments. D. To compromise any claim o~ controversy. ITEM XI. I nominate and appoint MARGARET PEARCE FERGUSON, < my daughter, and EDWARD N. PEARCE, JR., my son, as Co-executors of this my Will. In the event that either predeceases me, fails ConunClflWoltlth of )1onnFJylvanill Counq' of Dauphin SD I, the Teotator who De name is signed to the attaohed or forogoing inetrument, having been duly qualified aocording to lOw, do hereby acknowledge that I sl.gned Md exeouted the inotrument aD my Laot WillI that I signed it wilHngly and that I signed it aD my free and voluntary act for the ~urpose. ther.in expressed. T~tI,~L?~ Sworn or affirmed to an9/acknowled~d bofQra ~e ,by the above named Teotator t'his I.!i.lO... day of U'..t!'rn b I'" ,1983. /ilIA" ~ j/)ll;t.r"'A/ otary li io llr. _ WOTARY 'WI/f '~t. ': ""'If flliJlIIl', I':'. ~lVp",j"'OI6li1l /I COW'l, Commonwealth of Penneylvania County of Dauphin SS We, the undereigned witnesses whose n"mes are signed to theattaohed or foregoing instrument, being duly qualified aocording to law, do depose and saye that we were present and saw Testator sign and exeoute the instrument as his Last WillI that he signed willingly and that he exeouted it as his free and voluntary act for the purposee therein expressed, that eaoh of us in the hearing and sight of the Testator signed the Will as witnessee, and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age, of eound mind and under no conetraint or unduo fluence. .. Sworn or affirme?~g and aokn~ledgeq be~ore me by the above named witnessee th4s/#;4<L day of {)f.(!!.n0~ L _, 1983. &1I,y ~ tJmI*'Yl/h >>otary li Ii' NOTARY PUULIO ~ I COmmlulon lxplrn hbfulry I, its' ,1.urllb'lr,M _..,. PllII'hln 04IuI1l .. " / the expenses of administration thereof without any right of .reimbursement from any recipient of any such property, without any right of apportionment and without postponement. ITEM VII. Although my wife and I are executing our Wills at or about l:he same time, they are not intended to be and shall not be construed as being contractual even though they are reciprocal. Each may be revoked by its maker. ITEM VIII. In the event that my wife and I die simultaneously or under such circumstances as to render it difficult or impos- sible to determine who predeceased the other, it shall be con- clusively presumed for all purposes of my Will and all of its provisions that I predeceased by wife. ITEM IX. Should any person entitled to a share of my estate be a minor, at the time of distribution to him or her and should the value of any such property be more than the amount which may be paid or delivered to him or her or in his or her behalf without ~ I , the appointment of a guardian or other fiduciary, or the delivery ~ of security, such shares shall be paid and distributed to my trustee hereinafter named to be held, IN TRUST, and managed, , 'r . I i.nvested, and reinvested, together with the accumulation of income thereon, and the trustees shall use and apply from time to time such portion of the income and principal thereof as it deems necessary or desirable for the miner's reasonable maintenance, support and complete education, including preparatory, college, ....r~, ( . post-graduate, or professional training, and to make payments for such purposes to the guardian or person wit~ whom such minor resides directly to or for the b~nefit of such minor without --.... further responsibility to suoh minor or aoyperson taking oar~ of suoh minor, and wl)en such minor attains the age of 21 years, any inoome or principal not so paid or applied shall be distributed to such minor or if he or she dies prior thereto, to his or her persooal representative. ITEM X. In addition to the powers granted by law, my executrix and my trustee shall have the fcllowing powers exer- cisable in her or its sole and absolute d1tlcretion with respect to both principle and accumulated income and such power shall con- tinue until distribution is aotually madel A. To retain any or all of the assets in my estate, real or personal, without regard to any principle of diversification, risk, or productivity. B. To Rell at public or private sale, to exohange, to lease, to pledge, to mortg~ge, to transfer, or convert or otherwise dispose of, or grant options with respect to any and all property, real or personal, at any time forming.a part of my probate or trust estate, in such manner, at such time or times, for such purposes, for such price or prices, and upon such terms, credits, and oonditions as shall be deemed advisable or necessary under the circumstances. , r . I C. To invest of all forms of property, without being limited to legal investments. D. To compromise any olaim or oontroversy. !TEM XI. I nominate and appoint MARGARET PEARCE FERGUSON, , . my daughter, and EDWARD N. PEARCE, JR" my son, as Co-exeoutors of this my Will. In the event that either predeoeases me, fails ~ /(' '.j / () if [1", ;' H AlllJ-ll00FX + (1,111/ Off' IOIAL U9l:' ONt. V 1. ROIl estate (Schedule AI 2, SlOcks and Bonds (Schodule B) 3, Closely Held Corporallon, Pannershlp or Sole. Proprietorship 4, Mongages & Notes Receivable (Schedule D) 5. Cash, Bank Deposito & Miscellaneous Perronal Properly (Schedule e) 8, JolnUy Owned Property (Schodute F) (8) 7, tnler-Vlvos Transle,. & Mlscellaneou. Non.Probate Properly (7) (Schedule G or L) 8, Tetal Groll Auets (total Une. 1.7) V, Funeral expt,nses & Admlnls~aUve CO'IS (Schedulo H) (V) 10, DeblS 01 Decedent, Mortgage Uabllltles, & Lien. (Schedule I) (10) 11. Total qeductlons (lOtal Un.s 9 & 10) 12, Net Value 01 estate (Une 8 minus Une 11) 13, Charitable and Governmental Bequo'lS/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14, Net Value Sub ect I~ Ta'!..l!Joo 12 minus I,Jne 131 8 15. Amount of line 14 taxable at M the spouul ta.\l rate T P Soo Ins~uctlons on page 2 lor applicable percentage A lU X 16. Amount 01 line 14 taxable at 6'11, ,ate .~---..l!!20.06,42 X T 17, Amount 01 line 14 taxable at 15'11, ,ato _.__.~.QQ.. X b 18, Tax Due N."., ,+,g+.~C~~JUe:'l~~ ~O'" klli.:..uw...~..l~--.....;.~_~..!. ae mme I" Uncler penllll.. 01 perjuty. I decl.'. Ihall hav... ...mlned t ratUt". Including Iccomp&nylng Ichedul.. Ilnd .'.'eme-nlt.and to 1he belt 01 my knowledge lnd billet, Ill, true, . _ _'1 ~':'O#E~'~':"l';,~.'h,"' . .".o"""W.~",.II~.l. bm' ",lIln'o"",lIonol ohl,,, '''p'''' h...ny .nool.d". /.~~~a ,"'l"'1I'!.W."n."__<l:' N AaDRESS OATE o ...r:"<!WI'!.c1--N~_J'~~~~,~v~L'-.''''T' .u~._..?O'J. !;.I,ea!\, ~e~. .I!,:".. ~n."l~. 1I},I) >. .I:/}...\?!l.l\.,.. ..l:Uir. ',. > .J,: ," . ~'-'-..:..,_...:'::' .0...u.......2.!JJmbe r I.a~U ton lIeil.fu_...lli;_.29926 rG~A, AE ~/PrEf>~RE'l.O HER1HANREPfH:S€:;;1ATlIJE ADDAEDS Hctzger \~tcker8hall1 , frti ( " ./dJ... ].i!I.ND!.tl!.Fr,(~IHJ;~rf,e.~I.):..(),..1}0~__~JP.Q...._ _Kobert..EL.):lt t.eJ.,---I':~U!II.r.<,.__~__._jjil..':c.L")2.)!.!'.KLI'.^.___.1 7.11 D-fUDO. ..Jl2/l1.l/9H Copyright Ie) 1991 'orm loftw.r. onlv CPSV"lnn. Inc. FOfm REV-1500 EX (All....'.97) 1,\ =- CA~B HPt); epAC CHTK KOes 8 b R ~ R e e N S T REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILe NUMBeR _)L_.__._ ..,,_~..7___ _____049] o ~ g N T COMMONWEAL THOf- f'l:NNBVLVANIA OEPARTMENT OF REVENUE DEPT,210801 H A 18 UAc;l,PA. 17121-000\ .=="-_=",~~="..=,.o~="_::::;-"".:.::.,:,,,,-,,,-,.. _--::-:"'=,--=__""--0-:: :-'-'~_' oeOeDENT'S NAME (t.ASl, FIRST, AND MH1DLE INlflAlJuu. hl,"k I'Hlee to Upllll. word, ,,' CQUN'fV COO(: VEAA NUMl:ltn ::-..=.::.===:.-.:;::::=. Pearce Edwarc;l..!L..............._.... .....___n__.._________.._ SOCIAL 8EOUAITYNUMBER OAT!: OF DEATH DATE Of! BIRTl--l ~r~~I~g~~~~;~~I~~JS~::'8NAM-Eii^~~.=~~~I~:2E~URii~~jMB.;iI'Hi8nETun~~~~~;~~.~; O;~~~.wi~iH.~.= X 1. OrlglMr A,turn ~ 2. Supplementer fltturn --C13. Atmtlndtr AlIlurn ~fJ~ ro' rrgl_821 4. Llmlt,d ee'tt. _ 4fI. Future Inlll,..tCompron1lteldAtlof de.tha",r 12-12.G2) D 15. Fed,ral elta'. rill Hellxn Required 6. Oleldlnt Died r..tt'. 7. Olcld.nt Me/nlt/ned I LIving Truet L 8. TotAl Numb.r 01 Sal. aepOtU Uo... (Att,ch copy 01 WillI (Attl"h coPvo1 TrUll) D g, UUQl-llonProclOdtRII'lIIVld 010. 8~OIl"fPovlrlvar.dlt [J 11. l:llcllonloluundllr Slc.0113(AI d"~ 0' d~':': b,'...n '2-3".";d:' ,'~~ 'l<<i,L',TMlI~;1~&Jiiil'aI!tOIFiI;m.m.:tOI'i"i COMPLETe MAILING ADDRES9 NAME Robert E, Yetter FlAM NAME III Applicable! Met. er Wickersham TF.LEPHONE NUMBER 3211 North Front Street P,O, Box 5300 Harrisburg, PA 17110-0300 OFFIOIAL USE! ONLY (1) (2) (3) 682,225,62 R ~ ~ + U L A T b N (4) (5), 33,092.12 0.00 121.090.00 (8) 836,407,74 48,833.8~ 167.51 (11) (12) (13) 49.001.32 787 , 406.42 0.00 (14) 787,406.42 0.00 (15) 0.00 X .0 ,.QQ.... .06 .15 (16) (17) (16) ...'!.2.t.244 ,39 0.00 47,244.39 021 Q \/9B 02/../ 198 DATE ~l!cec!!l.I)!:~GQmp!e.te. "ddre~5.:.... STREET ADDRESS ...J.~Q.~_)':a.-"J:.1'>; Al1.dl e. .l{9.ilCL (', ~:Vchan:~:::::.===-~=~=~~=___,~~. ._~_lSTA~~__T z~;o::. Tal( Payments and Credits: 1. Tax Due (pago 1 Line 18) 2, Crod~slPaymonts A, Spousal Povorty C'od~ e, Prior Paymonts C, DI!counl (1) 47,244.31 0.00 -~._~JLQ.Q. 0,.00 Totat Credits ( A + B + C) (2) o.og 3. Inter..VPonally if appllcablo D,lnterost E. PenailY 0,00 O,O,Q. Totallntero.vPonally ( 0 + E) (3) 4, If IIno 21s g,oato, than line 1 + IIno 3, onto, tho diffe,onco, This Is tho OVERPAVMENT, Chock box on Plgo 1 Llno 19 to ,oquo.t I ,ofund 8, If IIno 1 + IIno 31s g,oal.r than IIno 2, .nt.r the dlff.,.nc., This Is the T/ll( DUE. A, Enter the Intor.st on the tax du.. e Enter the total of Lln. 5 + 51\, This Is the BALANCE DUE. Mak. Ch.ck PIYlbl. to: 0,00 (4) (8) (SA) (88) _ REGISTER OF WILLS, AGENT 47,244,3~ 47,244.39 r~",. ~J , PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Old dec.d.nt make a transf.r and: .. retaIn the use or Income of the property transferred; b. retain the right to designate who shall use the property transferred or It!. income; . c. retain Il reversionary Interest; or . d. receive the promise for lIt'e of either payments, b(jnelits or cnre? 2, If d.ath occurr.d on or b.Ior. D.c.mb.r 12, '982, did d.c.d.nt within two years prec.dlng d.ath transf., prop.rty without r.c.lvlng ad.quat. consld.,atlon?1f d.ath occurr.d ah.r D.c.mb.r 12, 1982, did d.c.d.nt trensf.r prop.rty within on. year of d.ath without rec.lvlng ad.quat. consld.ratlon? 3. Old decedent own arl "In trust for" or payable upon death bank account or security at hIs or her d.ath? ' 4, Old the decedent own an IndiVidual retirement account, annuity, or other non-probate property? ~~ D[]] B~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN , 72 P,S. S.ctlon 9116 (a) (1,1) (,) provld.d fo, the reduction of the tax rat. Imposed on the n.t valu. of transf.rs to or for the us. of the surviving spouse from 6% to 3% for dat.s of death on 0' ah.r July " 1994 and bolor. January " 1995. 72 P,S S.ctlon 9116 (a) (1.11111) provided for the ,eduction of the rat.lmpos.d on the n.t valu. of transf.rs to or for the uso 01 the surviving spouse from 3% to 0% for dates of death on or aftflr January 1,1995, The statute does not e>t&!!lQt a transfer to a surviving spouse from lax, and the statutory ,equl,.m.nts for dlsclosur. of ass.ts and filing a tax r.turn are sllll appllcabl. .v.n If the surviving spouse Is the only ben.flclary, FOR DATES OF DEATH ON DR AFTER JIINUARV 1, 19!15 .. PI.ase answe, the lollowlng qll.stlon by placing an "x" In the appropriate space Did the deced.nt cro.te . trull 0' .tmli., l"lng.m.nt which I. .01.ly fo, the .urvlvlng .pou.... ben.flt for hi. or ho' enUr. Iif.Um.? v..D No~ II you answered yes to the above question, the tax on the trust or similar arrangement Is postponed unUl the death of the second spouse, at which time It will b. fully taxabl. at the ,at.(s) appllcabl. to the remalnd., b.n.flclaryll.s) Enter the value of th. trust on Sch.dlll. J, Part II, In order to ,emov. It J from tho calculation of the tal( due In this estate, You may wish to file Schedule 0 In order to make the election available under Section 9113. If 'he tlloc,lon is made, the trust or similar arrangement which benefits the surl/lvlng spouse Is tSl(od at the zero tax rate, and the remainder Is taxed at the rate(s) appllcablo to tt';Q remainder boncliciary(t6s). If you choose to make tho Llloction, you must attach Schedule 0 to a timely-filed tal( return, along With Schodule(s) K and/or M In order to show the apportionment 01 the trust or similar arrangement betweon the survIving spollse and the remalndp.r benoliclary{lcs), Copyrlgtlll(;} \901 torm lollt!/.r. only CPSYllnrna.lnc Form REV~l500 EX (Hev. \.g'I BC'lIlmUI,I~ CI TRIINfWlJ:l{B (Oollt IIl1Ifldl IlS'l'l\'rE 01', Edward N, Pea rOe FH,E NUMBER 1 2l-97.04!13 /1 I Tf:M nl\1'E O~' OmllTH DmC , DOl,LIIR VIlt.UE: OF NO DESCRIP'rlON 011' PROPERTY V At,me IN'r IlXCLtJS ION PECD'S INTERIlST ------- -...-...... 12 On 06/21/96, decedent made a gift of $10,000 to Donald R, Fex'guson, Bon-in-law 10,000,.00 100 3,000,00 7,QOO,OO 13 On 06/2]./96, deoel,\ent made a gift of $10,000 to LasHe Ferguson Mohr, granddaughtEir 10,000,00 100 3,000,06 7,000,00 14 On 06/21/96, deced",nt made a gift of $10,000 to Scott R" Ferguson, gx'andson 10,000,00 100 "3,OQO:'00 7,000.00 15 On 07/25/96 , decedent paid to, Lehigh University cost of one (1) year o~ education for grandson, Edward N. Pearoe, , III 23,OgO,QO 100 0,00 23,090,00 (''1...." " ,) " , " Ii Total, (Carry forward to main schedule) . , , $ 44,090,00 o "'--" , ; \.~ ' m:V.l01ltxf(H171 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWF.M,TlIO" PI:NNflV\.VAN1A lNHliflITA,NCf; T(\X.f~li.llHlN ESTATE OF FILE NUMBeR 21.. 97.. 04 93 gdward N, Pearce Dabt. of daoadant mUlt be raporlad oh Sohadula t. ----._-,-" ---~...~-_._~..----_._-~.-.-.~...._-_.,_._-- ...--,.- ~---'...---~-,,-,...~-...,--< ITEM ...liVMBEA ___.___.._.._.._, OESC.BIPTIQ.~ A, FUNERAL EXPENSES 1 Saint John's Csmetery ,,~._.~.._.~------' AMOUNT_,~._ 400.00 2 Food after funeral 139.55 3 Grav", opening 840.00 4 Myers Funeral Home 5,693.00 B, ADMINISTRATIVE COSTS: Porsona' AaprasentaUva'. Commissions Namo of Parsonal Raprasentatlva(s) Social Securlly Number(s) I EIN Number 01 Perlona' Rapre,antallve(s) Street Address CIly __ Stata_Zlp 1, Vaar(s) Commission raid: 0.00 2. 3. AttornayFoas Metzger. Wickersham. Knauss & Erb, p.e. Family ExampUon: (If dacadant's address Is not tha sama as claimant's, attach axplanatlon) Claimant Straat Addra.. CI1y Stato_Zlp Ralatlonshlp of Claimant to Daoadant 40,980.00 N/A ~, Probate Faa. &, Accountant's Faa. 6. Tax Raturn Praparar'. Faas 7 Cumberland Law Journal, legal advertiaing 8 Patriot Newa Co,/ legal advertiaing 9 Register of Wilh, file inventory 10 Register of Wills, fi,le account ) 410,00 0.00 0.00 60,00 85.26 16.00 125.00 Total miscellaneous ex~nses fronLPontinuation a e s 85.00 TOTAL (AI.o onlar on IIQ~~ Racapltutallon ~833 .l1.1 (If mora spaca Is noadad, In.ortaddltlonal shaot> of tha .ama .I,a) Copvrlght (1l)1997 form ",lIware only CPSy.te!T1l, Ine. F~)rm REV-1511 EX (R.v. 1-P1/ SCHrmULE H MISCELI~EOUS EXPENSES (continuedl ESTATE O~", Edward II, Pea roe ." ITEM NO DEBCRIPTION 1,1 !,egilltet' of Wills, adc\itional probate fee 12 Register of Willa, file ~nheribantla bax taburn ') ~,~-/ {) < ~.-__ "'=",~..::_~ - >, -~,:.. _-",~~",=_=-----, O~__ - _r__ ____ FILE NUMBER; 21.97'0493 AMOUN1' , 70,00 15,00 85.00 ,"., . ,,',\ \.\.., \~V>, ",..~I, " I' , J) , ,/., f, ,. I ",. 1 '., ",/." '.\ -,.~ '" '. ,~\",,\'-, ,J ~"I ~..<:.: ,(l'.I"" l"\ '.. ' :-.. 'I:"', I',:"'. ~..'" !,I~ ~,~;I~', t\ \ 'I '''r): " : I ( '., I , .... l. ': " J' \ /1.'"1 .... , i "" II \.''"1 -I, ,'- '" \ \ 'J" :', .~'.. "" ' . 'I, ':. "".." '" . ;~..' ,--~" -:;',/ - , " ,I" '., ._,. (J ",' ":'. VI" , ,"\) ;.' '"" i, , .,.,., Register of Wills of r:UMBERT,AND county, Pennsylvanit Certificat~ of Grunt of Letters Testamentary No. 1997-00493 PA No. 2197-0493 ESTATE OF PEARCE EDWARD N (~n~T, t!K~T, M!UU~~) Late of HAMPDEN TOWNSHIP CUM~~K~nNu ~UUN'~r, , Deceased social Security No. 162-01-7659 day of June 1921 an instrumen WHEREAS, on dated December was admitted to the 6th - 14th 1983 probate as the last will of PEARCE EDWARD N (LAl:l'!', ~. !Kl:l'!', M!UU~~; , late, of HAMPDEN TOWNSHIP CUMBERLAND County, who died on the 28t~ day of May l221 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for the County of CUMBERLAND in the commonwealth of pennsylvania, hereby certify " that I have thiB d6Y granted Letters TESTAMENTARY to PEARCE EDWARD N JR and MARGARET P FERGUSON who hav~ duly qualified aB Executor(rix) and have agreed to administer the estate according' to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of'my Office the ~ day of June 1997. (r) Yrn~(?~'/H~~lil<U~~~~ HNOTEH ALL NAb EXHIBIT A IT, FIRST, MIDDLE) . the expenses of administration thereof without any right of reimbursement from any recipient of any Buch property, without any right of apportionment and without postponement. ITEM VII. Although my wife and I are executing our Wills at or about the same time, they are not intonded to be and shall not be construed as being oontraotual even though they are reoiprocal. Each may be revoked by its maker. ITEM VIII. In the event that my wife and I die simultaneously or under such ciroumstances as to render it di.ffioult or impos- sible to determine who predeoeased the other, it shall be con- clusively presumed for all purposes of my Will and all of its provisions that I predeceased by wife. ITEM IX. Should any person entitled to a share of my estate be a minor, at the time of distribution to him or her and should the value of any suoh property be more than the amount which may be paid or delivered to him or her or in his or her behalf wi.thout the appointment of a guardian or other fiduciary, or the delivery of security, such shares shall be paid and distributed to my trustee hereinafter named to be held, IN TRUST, and managed, invested, and reinvested, together with the accumulation of income thereon, and the trustees shall use and apply from time to time such portion of the income and prinoipal thereof as it deems neoessary or desirable for the minor's reasonable maintenance, support and complete education, inoluding preparatory, oollege, ...~ ( post-graduate, or professional training, and to make payments for such purposes to the guardian or person with whom such minor resides directly to or for the benefit of suoh minor without ---.,,,,, --.\ further responsibility to such minor or any person taking care of such minor, and when suoh minor attains the age of 21 years, any income or principal not so paid or applied shall be distributed to such minor or if he or she dies prior thereto, to his or her personal representative. ITEM X. In addition to the powers granted by law, my executrix and my trustee shall have the following powers exer- cisable in her or its Dole and abeolute discretiou with respect to both prinoiple and acoumulated inoome and suoh power shall oon- tinue until distribution is actually made: A. '1'0 retain any or all of the assets in my estate, real or personal, without regard to any prinoiple of diversification, risk, or produotivity. B. To sell at publ:l.o or private sale, to exchange, to lease, to pledge, to mortgage, to transfer, or oonvert or otherwise dispose of, or grant options with respect to any l\nd all property, real or personal, at any time forming a part of my probate or trust estate, in such manner, at suoh time or times, for suoh purposes, for such price or prices, and upon such terms, credits, and conditions as shall be deemed advisable or neoessary under the oircumstanoes. C. To invest of all forms of property, without being limited to legal investments. D. To compromise any claim or oontroversy. ITEM XI. I nominate and appoint MARGARET PEARCE FERGUSON" my daughter, and EDWARD N. PEARCE, JR., my son, as Co-exeoutors of this my Will. In the event that either predeceases me, fails ~ '1;:-;-' DRAN WITTER REYNOWS ING. 4th & Walnut Streets, I',(), /lox J205J. Harrlsbllr~. I'A 17108 TnlofJhonll (717) 255-6066 1 (800) (J76-0(J7,~ IJ June 9. 1997 Metzger Wickersham 3211 North Front Street Harrisburg, PA 17110 Attn: Robert E. Yetter Dear Mr. Yetter: The following Is the Inventory of Edward Pearce as of the date of death May 28, 1997. SHARES COMPANY HIGH LOW CLOSE MEAN 1400 PP & L Resources 20,125 19.75 20.125 19,9375 1200 Sprint Corp 49.375 47.75 48.25 48.5625 1400 UGI Corp New 23 22.75 22,75 22,875 100 NCR Corp 31.375 30,875 31.125 31.125 ('') 400 380 Communloatlons 18.75 18.375 18.825 18,5625 ~-"t 259 Lucent Teohnologles 64,25 63.5 64 63.875 800 AT &T Corp 37,6875 36.875 37 37.28125 1600 Bristol Myers Squibb Co 73,75 71.375 72.625 72,5625 800 Corestates Financial 52.5 51.375 51.75 51,9375 1400 DuPont EI Demours & Co, 110.5 108 109.375 109.25 500 Vestaur Securities Inc 13.5 13.375 13,375 13.4375 900 Unit Equity Ino Fd 1st Ex AT & T 89.25 . 88,75' 89 89 4537.1074 Amerloan Water Works 21.5 20.875 20.875 21.1875 10m Poltstown BOlO G. O. 5,40 97SP 103.375 em Penn Hghr ED E BE 6.00 97JU 100 Money MarkElt Balanoe .. AAMT $19,278,87 Sincerely, " ~-'./ --? /~ . . '--'/'. ------ Z,:!~t.)-& ~/~ (~L.eV~ ,.,.. (Edward N. Pearce, Jr, Account Executive . ) "<It,._/ EXHIBIT C C.- fOR DATlSOF DEATH AFTER 12131191 CHICKHIRI INHERITANCE TAX RETURN ~O~::g,Ug:~DIT 15 CLAIMID [J RESIDENT DECEDENTfiin~uMiiR-- -.-------.-------------.,.- (OMMOtMfAl1H or "NNSYlV.NIA (TO BE FILED IN DUPLICATE 21 OfPARLMENT Of REV'NlJ! 97 0493 Hmls.Jib, ~~On1'~oool WITH REGISTER OF WILL~L_ ~()UNTY,SQ~L.... YEAR NUMIEi\ ~CfOEN"~ AM~ lAst. tlll$l, ANO MllllllilmTIAII-- - -.. - ....-.-----.--~JijlC(OftifoSCOMmn AOOREn-- --- --.--.- Pearce Edward N. ~03 Eallt Clearview Drive lociMiicu"lv.fv"......_. ..... -JO"'[O;O""" """10"""'" . Cllmp Hill, PA 17011-1,011 _ 162-0)- 7 ~~2._------.__._-Q~(2_8L9"l siX' ,._92{ 2JiJl7...... c'""f-~I!.!1!!)e r land __= "~::::=~::~~:::':.:~~~'=-i::. $[(VR~:::_.._J'MOVNl mllYIO tSE! INSlRVC"vNSI lJ 1. Orlglnot R.turn [I 2, Suppl.m.nlol R.I"n n 3, R.malnder R,'urn (for dol.. 01 d.alh prior to 12.13.621 o 5, Foderot Ellote To. Return Required "V.~ IX +.1'<'9'1 ~ l:1!5e gl~ . (,,>-:.; f'/'J' . SUI'I'LEMI':N'I' NO. I Iii lil hl '" 04, 06, llmH.d ellatt 040, o 7, I. Rool E.to.. ISch.dule A) 2, Stock. ond Oond. (5chedute 61 3, ClalOly Hetd 5tock/Portnenhlp Inter..tIS,hedule q 4, Mar'gog.. and Not.. Receivable ISchedul. 01 S, Ccuh, Bank Depolit. & MlscIllaneouI Personal Pr(')perty (Schedul. EI 6. Jolntty Own.d Proporty (Sch.dul. F) 7, Tronll", (Sch.dule G) ISchedul. II 6. Tatal Groll A\IO" (toICltlln.. \.71 9, Fun,ral EKpense., Administrative Cosh, Mllcellaneous (91 F.p.n... 15chedule HI 10, D.b". Marlgag. lIabllltl.., lien. (Schedvte I) 11. To'al Dedudlon. Itatotlln.. 9 & 10) 12, N.t V.I.e of E.toto (line 6 mlnu.lIn. 111 13, Chorltobl. and Governmental O.qu.." (Sch.dul. J) 14, N.t Val.e Subjoct '0 Tn'llIno 12 mlnu. lln. 13) 15, Spov,al Transferl (for dates of death after 6.30.904) 51. Ins'ructlons for Ar,plicable Percentage on Reverse (151 Sid., (Include vatu.. rom Schedul. K or Sch.dvl. M,I '6. Amount of lIno 14 taKable at 6% rate (Indude values from Schedule K or Schedule M,I 17. Amount of Uno 1 ~ taKabl" 01 15% rale (Includo values from Schedulo K or Schedule M.l 16. Prlnclpalta. duelAdd 'ox from lIn.. 15, 16 and 17,1 19. (,edlll Spoulal Poverty C,edlt Pdor Payment' Discount --- + .---'_. +----~ - 20. lI11no 1911 gr.aler ''''an line 10, .nle, Ihe difference on lIn. 20. Thh 10 Ihe OVERPAYMENT. 1:100 11. II line HIli o,ealer than line 19, enter t!lf;! difference on line 21, Thillllh. TAX DUE, A. Ellt.r Ihe lnle'8.1 on Ihe balance due ('In tinCt 21 A 8, Enter the lolnl 01 line 21 and 21A on line 218. Thll illhe BALANCE OUE. MGIle Check Pavab!. tOI R.gllt.r of Will., Agllnt _:, ,,' '" ~')",:.lllltr$.O.!ifi~R Ati:QIIUTIO.()~ REV~R~~~ID~CHE(l_" ~..' ' " ' Jnd.r penalties of porjury, I rleclare Ih-~Il have examlnod Ihil rflturn, Inclvdi accol.\panylng schedules and Ilalflmttnll, and 10 the bell of InY knowledg$ gnd bl,llef,' 'I, truI, correct and complelo. I declare Ih 1 all rite n (OMf) Ilrue mCHkel value, Declarallon of preparer other than the penonal reprellnlnt ve s Hu.d on all informallon of which prepo CI ny k J go ~, (\~ ~ 'If!!lll' ."'Y".!Il'f'(lh~".'R'!"1 . .~, 203 (:lear-';-i~;-l)-~Il (;;10 'HIli", PA 17011 DAI! ~II ., II~~ ~la.1: 'e u ,'. . ~)l8 Timber Lane. Iton Head... SC 29926 .Y.. I ~IONA "A E THf THAN'.'R Sf ATI"E OIlES~ Robert'''rr. Yetter, Esquir.e CAH 'J!JI... 3211 N. Front St., P.O. Box 5300 !> lar 198 -- --...--.---.........-.-----narrieburg. 'PAnTTa-0300 r1lm ~i Yetter, Euquire z 5 I '" z ~ ~ lII! fl .. ~ Future Intor"l COMflromlut I'Dr dot.. 01 death after 12.12.021 Decedent Maln/alned 0 living TrUll IAlIo<h copy 0 Tru'll , c _ O. Tolol Number of Safe Depo.it 80Ke. Metzger Wickersham 3211 North Front Streett 1',0. Harris~u:~. ~A 1}1l0-0JOO Box 5300 11)__._ 12) 13 ) 14) 15)--=---2.178.78 16) _.._. 171___ 16) 5.178.78 (101 658.30 (111 658.30 1121 5.837 , 08 (13) (141 5.837.08 )(,~Sl (161 5,837.08 )( .06.. 350.22 (17) x ,15 a (161 Inlere" (191 ____, (201 350.22 (hue hu"~ if YOt,l am luquoslln9 0 rofulul of your ovulptJymcnt. 1211 121A) _~_. 12181 . [~..~ Living Insured (File with Foderal Gift Tax Return, Fonn 709, May be Flied with Federal Estate Tax Roturn, Form 706, whore Decedent Owned Insurance onLlle of Another) Section A -.-.-..----... O.n,,"tlnfo,mIUon ',rflril nt~m& .wi' middle 1010..1 (,t'donor (Of deood.,nt) [OWN1D N QU01( P.a, J [ s..-l."tn.rrnt PEARCE III S....I..oorlly'riumbor ....................... ....,.,.."..,',.,..J~{\. ,.,."'..''"m~='''"'''",......=......,r.._.__j&M!Y,g7 3' O.le of gifl lor wtllch v.luatlon d.ta .ubmltted , ..H.,Q.__~'!,~ .~~r~_ !ie~lt~fot__Yll1,~'_~~I~II~, d.II,,'_~~T~}~ """''''''''''", --.--.-.- "'.,..."",..'.,!.."....,.""",.."."""", ,. "_mn.~'<<.'_u~~_~__.._ ::::::EZ'''-"'--.. ... ..- _~==r -~~ -J..~~. The Prudential Insurance Company of Amerloa P,O, Box 388 Fort Washington, Pa, 19034 ;~,:. - 0000 . _1"'''"'''0..." ==J:::;:;,~:;{"':"~Od.' .~~r-- [3;^~ E~~O';;~Cf.'-"-' - -~-, "'d1tt, .. Dlt..;t,t:~~~ Jl:'l.,~' , 1/] _~_==~~~i~~~::~'Y m'd_.:n"~~-~~__ J'1 s" ~I~nbl:_. _.. _' : ~~.~'~M~- &4 It other Ih1I1 .lmple de,lgn.Oon. quote In lull. (AttaCh .ddlUoo.1 ,hoet " nec:e...ry) II It policy 10 no< paid-up (.) lnlet'pOtlted termlfW r"~'w on date of u'lgnmenl 'eM' IrreYOClble cleslgnaOOn of beneficlry "..h."..,,,.,,''''..''l''''''''',,,.,.,..,,,, ____._ (b) Add proportkIn of gro.. pt'1lmlum paid beyond date of a..!gnmenl or m',"OCflblCl d.llonaUon of be~ry "'"'''''''''''''''''''' (C) Md IdJuSln'wlnl on 10DcII,ml of dividendi 10 <<edit of policy """'''''""....."",,,.,,....,,.,,,,........,,,,,,'....,,,,,,....,,,,,,,,,,,,''',,........,,,..' (oj) Total (add IfI'IOoUntt on linea (a), (b), and (e)) ,'.."....,,,...,,,,,...,,,,,,,,,,.,,,,,,,,,,,..,,..,....,....,..,,,,'..,,..,....,,,,,,,,,,,,,,,,,....,"...,,,,....,,,,.....,,...."',,,,......,,,,,,,,.., (a) Oul.ltandlng lndebtedMlfI Igllnlt policy ".."". ,."",,,,,'..,.. ..."".",.,,,,,,,,..,,,,,..,.,,.,.,,...,,,,,, .."'.1'."...."...".,..,",.,"',.,.."..,.."..,. "'...,.,.,, .""",.,.." (f) Hat &otal vilUG cA policy (fO( gift or 'atltt tlJC purpolel) (fubttlct amounl on Ilne (e) from amounl on Ilne (d))".. ....""...."..""...., .. II polley .. a/thtr PlId.-up Of . ,Ingfe promlum' (I) Total rott. on dilte of .,,!gllmenl Of Irrevocable de,lgnltion of beneficllry, of II Ilngle-p(emlum policy on lite d 1Mu~ Ii .t1alned .go, fO( original flOG amounl phil Iny addlUonal plkl.up Inaurance (Id<lltlonal face a,,,nunl ....,,,,,,,,). " . .~m policy fO( tile klt.! '101 amount would oot M.... blNn Ittued on the 1If. 01 the Inluted I' at the dltllf*f\0d, NverthM:.., Ihume that luch I policy could then tlave bHn purchllled by the kttured Ind ltate tht rol' tMrwf,Jf. u.lnu 'or.uctl purpoH tht"me foI'mutl Ind bull amployed, on the elite opec&d. by the company in calculating .lngl. ptlImluml, ..,..,..,,,..,..,..,......,,'.,, ..",,,,,,..,,...,,, (b) .A.djlJ~tlnent on lo::ounl of dividend. to Cfedtt of policy ..,......". .,. ". ......,'.....'"....., ",,,'u..,,..,,..,,,"',,,,,.,,....,,,...,,, (c) Total (add llmounta on IIn4l (I) Ind line (b)).... ..,,,,....,,,.., ......"......."" ........,....""..",,,,,,...,,,,,,,..,,,,.. (d) Outatandlog lndebtodne.. .alln'l policy ..,......,......"........"",..,,,,....,,,,,,.. ,,,..,....,,.,,....., ......"....,,,,,,,,,,,,,...,,,,,,,....,.... ..._J!LIl!I~ v.h,!,!!~"'L(tor.iWl')' .,......!"'.pu.!1"'....H!~~~~.!".!C>\!~!.""-.~."!..l'!l from '''''''nl '" ....10))""'"................, Tha unMmglltd offIoor of the lboYe-named In'UflllC4 (1KnJNlny haraby OIrOOt'lhlt thlt .tlttlMnt Hit forth tNe tlnd oomtct Informltlon, ....................... 3705.90 .................... .............. __.._0,00 ~,705.90 ~~~ Il~. TItI,. S.orer.rv D... of 04riH101tlon " The face amount.hown Include. Paid Up Addition., .', " EXHIBIT "a" '. IS" /,) .'/ .:i" BU~EAU OF INDIVIDUAL TAXES INHERIUHCE fAt( DIVISION DEPi. Zl0601 MARRISlUAO, p~ 17121-0601 COMHQNWEALTH OF PENNSYLVANIA . DtPARTHENT OF REVENUE '* NOTICE OF INHERITANCE TA~ APPRAISEHENT, ALLDWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TA~ nV'U41 n'" COt-"1 08-31"1.998 PEARCE 05-28-1997 21 97-0493 CUMBERLAND 101 E _AMO:~R"ltt'<'__j MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... iij[Y': is;ij - iiCAiip -fiiF9';-j- NeifieE --OF- YNHEiii f iiiicE - TAX - i,P'jiiiii i sEHEN:r-;",m:owAN"cfoR - -- _n_ -- - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX EOWARD N FILE NO. 21 97.0493 ACN 101 DATE 08"31-1998 , -- TAX RETURN WAS, ( I ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE ROBERT E YETTER ESQ 3211 N FRONT ST PO BOX 5300 HARRISBURG DATE !STATE OF DATE OF DEATH FILE NUNBER COUNTY ACN EDWARD N PA 17110 ESTATE OF PEARCE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE - - APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. 01 1. ft..l Est.t. (Schedule A) (l) 2, Stook.. and Bonds (SClh.dul. BJ (2) 3, Clos.ly Held stock/Partnership Intorast (Sohedule C) (3) 4. Hortgagas/Notes Rena!yabl. (Sohedule OJ (4) S. Ca.h/8ante: o.poliih/HlsCl, P.,rson.l Propedy (Sohedule E) (5) 6. J~intly Owned Prop*rty (Sohedul. FI (6) 7. lrensf.rs (Schedule G) (7) 8, Total As.etE .00 ,O~ .00 ,00 ,00 .09 . DO (8)- NOTE I To inluro proper or.dit to your aooount, sub.it the upp.r portion 01 thi. for" with your tax pay..nt. .00 APPROVED DEDUCTIONS AND EXEMPTIONS I 9. Fun.,...l E)(~.ns.G/Ad,". Costs/Hho. Exp.n.es (Sahedule H) 10. Dabt./Hortg.ge Liebilities/Lien, (Sohedule I) 11, Total Deductions 12, Net Value of T.x Meturn 15. Charitable/Governnant.l Bequ.sts; Hon"eleat.d 9113 Trust. (Sohedule J) 14, Net Value of Est.t. Subjeot to Tax (91 110)_ .00 658.30 III ) (12) (151 114) 6 ~ 8.....3JL 658.30- .00 787,833.24 If an assessment was issued previOUSly, lines 14. 15 and/or 16, 17 and 18 will reflect figures that include the total of /UJ:. returns as.eued to date. ASSESSMENT OF TAX: 15, Allount of Line 14 at Spou..l 16. A.ount of li~ 14 taxable .t 17. Mount of l, ine 14 taxable at 18, Prinoipal Tax Due NOTE: rate Lineel/CI... A rate Collat.r.l/Cl.l~ 8 rate 1151 1161. 1171 .00 ~,OO. 781,833, 2i ~. 06. .:.!!.Q. ~,15. !l81 .00 47,270.01 .00 47,270.01 TAX CREDITS: PAYHF.NT DATF. 02.. 26 -=1998 02-26-1998 RECEIPT _8ER -- AA2697~'- AA269793 DISCOUNT (') INTEREST/PEN PAID ("I .00 .00 AHDUHT PAID 36,002,23 11,242,16 INTEREST IS CHARGED THROUGH 09"15-1998 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT BALANCE OF TAX DUE .---- INTEREST AND PEN. ----_.__._~- TOTAL DUE 47,244.39 .--.-- 25.62 1. 26 26,88 . IF PAID AFTER DATE INDICATF.D, SEE REVF.RSF. FOR CALCUl.ATION OF ADDITIONAL INTEREST, 1 IF TOTAL DUE IS LESS THAN n, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR I, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOIll1 FOR INSTRUCTIONS. 1 ,/ RESERVATION I E.t.t.. of dIoIdtntt dylno on or b.forG Deo..&.r 12, 1912 ~~ If ~y future Inter..t In the ..tet. Ii tren,'arred In po.....lon or enjo~t to el... I (oall,terll) banlflol.rl.,of the deo~t .,tlr the Iwplrltlon of any ..t.t. for 11ft or for Y..r.~ the C~.lth htr~y Iwpr...ly r"'tv..the right to IPPrtl.. Ind ...... tran,flr Inhlrltancl TIM" It the lawful el... a (oolhtlnl> rlt_ eM, In!f .uoh future IntereU. PURPOSE OF HOllCEI To 'fulfill tM requlrHenh of Stctlon 2140 of thl Inheritance end Elt,t" TIIC Aot, Act U of 1995. (72 P.S. hOUan 9140>. PAY~HTI Detach the top portion of thl. Notice end .~lt with your ply..nt to the Alnl,tlr of Willi printed on the river.. llde. uHakt check or IIOMY ordtlr Plyftble tOI REGISTER OF MILLS I AGENT REFUHO (CR)! A nfund of a tlX orldlt, which WI' not r.quuttd on thl Ta)( Rt.turn, uy bt reque,tld by oOllPlltlng an "Application for Refund of Penn.ylvania Inheritance and Eltat. Tax" (REV~lSlS). Applioation. ere availebla at the Offloe of the Realltar of MIlIl, any of the 2S RavWl\" Dhtrlot Offio.., or by oaUlng ttM .pecial 24~hour answering .ervioo ~r. for for.. ordering, In Pennsylvania 1~8CO-S62-2050, outsld1 Penn.ylvania and wIthin looal H.rr1tburll ara. (117)' 787~0094, TDDI (711l 772-2252 (HI.rlna IltPaired OnlY), OaJECTIOHSl Any party in intare.t not latllfl.d with tha appral.e.~nt, al10wan08 or dl.allowance of dtck~tlon., or .......-nt of tlX (inoludlOA dl,oo~lt or int.r..t) .. .hown on this Hotlo. au.t objaot within .lxty (60) day. of raoeipt of thh Hotice bYI ~~wrltt.n prot..t to tn. PA nepart..nt of R.v.nue, Board of Appeal., Dept. 2&1021, Harri.burg, PA 17128-1021, OR --.lectlon to h.v. tho aatt.r deterelnad at eudlt of the aocount of the perianal r.pre.entatlve, OR ~~eppeal to the Orphans' Court, ADttIN ISTRATlVE CORRECT JONti, Fect"al error. dlloover.d on this ......ltOnt should b. addr....d In writing tal PA o.pert.nt of P.venuca, Buroau of Individual Taxe., ATTHI POlt A.......nt R.vl.w UnIt, Dept. 2&0601, Harrisburg, PA 11126.0601 Phone (117) 787~6505. s.. page li of tha booklet "In.truotlon. for Inheritance Tax R.tl.lI'n for. R...ident Deoedent" (REV~ISOl) for an .xplllflatlon of adlll"lstraUvety oorraotllbl. .rror., DISCOlIfTI If any t.x doe I. paid within thr.. (3) oalendar eonths aftar tha dec.dent'. death, . fly. paro.nt (SX) dlsoount of the tax paid I. allowed. PENAL TV , The ISi: tax fNln8lty non~J'art1(dpatlon penalty It odVuted on the total of tho tal( and Int.ra.t a"Q..ad, and not paid lMtfor. January 161 1996, the fir.t day efter the and of the tax lWla.ty periOd. This non-partlolpatlon P.ntlty is app.alabl. In thQ Daa. aDn~r and In the the ,.au tl.. perlcd es ~ou Mould app.al the tax sod int.r..t that ~. baen .......d a. Indloat.d on thlt noUoe. INTEREST, Jnt.ra.t I. oharged baglnnlno with fJr.t day of d.llnquenoy, or nl"l {91 aonths and one (1) day fro. the date of de.th, to the data of p.~.ant, Tax.. which b.oBle delinquent bafora January I, 1912 b.ar Int.re.t at the rat. of .b (6i:1 perollnt par "nnlM ClQloulat.d fit a deity rat. of .000164. All tax.. whloh bee... delinquent on ltnd aftsr January 1, 1982 will baar Int~ra.t at a rat. whioh will var~ froa oalend.r Yllar to cal.ndar y.ar with that r.t. ennounc.d by the PA o.part..nt of R.venue. Thill applicable Jnt.r..t rat.. for 198Z throuah 1998 arol X!!!: ]nter..t nets nally Interut Faotor ~ Int.rut Rate ~ntar..t Faotor 19&2 20% .00Oli48 19&7 9i ,000247 1985 16% ,000418 19&&-19'11 Ill: .Oa0301 19&4 11% .000101 1992 9% .000247 1965 13% .000lS6 1993-1994 7% ,00019t. 19116 10% .000214 1995-1993 9% ,000247 ~~Int.r.,t I. ooloulat.d ft. folloWl1 INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any HoUc. I..u.d "ft.r the ~.l( baOOlMI deHnqy.nt will rMflilat an Intarut caloulaUon to flft"" US) de~. beyond the data of the ........nt. If pay..nt 18 a.de aftar the Interast cOMPutation date shown on the NoUe.., adcUUonal Int.r..t ItUst be calculet.d. - Oil/.- I!/.//J 'Y.....) aUREAU OF INOIV1DUAL TAMES INHERt UNC[ JAJ( PIVUIIOH IM:!I', llUl601 IlARRISBURG, flA 171te"OtlOI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT c/' *' 'Hdntll UI 1"..'1 '(,., I I '\ DATE 01-21-1999 ESTATE OF PEARCt EDWARD N DATE OF DEATH 05-28"1997 FILE NUMBER 21 97-049~ : I" COUNTY CUMBERLAND ACN 101 [.:.',~= A.O~~~ -Ri~~~~-~:_ =] MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ROBERT E VETTER E5Q 3211 N FRONT 5T PO BOX 5300 (;I HARRISBURG PA 1111118' NOTE I To inlur. proper oredit to ~our aooount, IUbMit the upper portion of this forM with yo"r t.~ paYMent, CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ... ifEV:i59:nX--Aj:p-'ii"F97y_m'ii~"iNiiEiiiT"NCETAX-iii!CDiiii-"iiJliGTMEN'r-liii-----.--m--------...-.----- ESTATE OF PEARCE EDWARD N FILE NO. 21 97-D493 ACN 101 DATE 01-21-1999 AOJUSTHENT BASED ON, VALUE OF ESTATE: 1. ReMl Est.t. (Sohedul. A) 2. stocks and Bonds (Sohedule B) 5. Clo..ly Hald stook/Partnership l"t.".lIt (Schadul. C) 4, Harig.ges/Not.. Reoeivable (Soh.dule D) S. C..h/B..lk DerusHa/Hisle, Parsonal Property (Sohedule E) 6. Jointly Owned Property (Schedule f) 7. Tr~nsf.rs (Schedule G) 8. Tot.I Au.t. PROTEST BOARD DECISION (1) (2) (51 (41 (51 (6) (7) .00 682,~25,62 .00 ,00 27.913,34 1 .085,12 121.090,00 (81 832.31~,08 10. 11. 12, 15. 14. TAXI 15, AMOunt of lino 14 at Spousal rat. 16, "Mount of Un. 1'1 taxable at Lineal/Clau. A rat. 17. A~unt of Line 14 taxabl. .t Collat.ral/CI.., e r.t. 18. Prinoipel Tax Due TAX CREDITS: PAVHENT DATE DEDUCTIONS AND EXEMPTIONS: 9. Fun~r.l Expenses/Administrative Co.ts/ Hi.oellaneaus Expens.. (S~h.dul. H) Debta/Hortgaga liabiliti.s/Li.ns (Sohedula I) Total D.duotions Net Valu. of Tax Raturn Charitabla/GuYern.ent~l Beque.t'J Non-eleoted 9113 Trults Net Vslue of E.tat. Subjeot to rex (9) 48.833.81 <101_ 825,81 (11) <121_ <151 U41 tSchodul. J I 49.659.62 782,654,~ ,00. 782 .654,46 (5) .OOM.OO- (lbl---1..ll~ ' 654,46 M. 06- <171 .00M.15- ll8) .00 46.959.28 .00 46,959,28 RECEIPT HUllBER DISCOUNT t t ) INTEREST/PEN PAID (..) AHOUNT PAID 02-26"1998 02-26"1998 AA269792 AA269793 ,00 .00 36,002.23 11,242.16 BI~N~T~~R~:S:~~AN~D:~}N~ ==~=~_~.~i~.:: !i~R'1 -~,--.~- ,---- ---. .------.----------- TOTAL DUE 285.11CR ------,-~~-~--._-- ,------ --- . IF PAID AFTER DATE INDICATED. SEE REVE~E FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN '1, NO PAVHENT IS REQUIRED. IF TOTAl. DUE IS REflECTED AS A "CREDIT" feR>>, YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS fORH FOR INSTRUCTIONS.) PAYItIlNT, Detach t~ top portion of this ~ot'o, and '~Mit with your paY..nt ~ad. PBYlbl, to the ,n... and Iddr... printld qn the rly.r.. .ide. .... ".. ohtck tlf 1I0tMIy ordtir paYlbll tal RBOISTER OF WILLS, AGENT. REFUND (CA>I A r.fund of R taM or'dlt, whioh was not requuhld on the hI( ~.turn, '"Y b, requnltlld by ooltPlot1ns; an "ApplJoltlon for Refund uf P'nnB~lv'niR Inheritanoe arw E.tat, TaM" (REV~11131. Applioation. .r. .~.l!abl. at tM Offlol 0' th_ Reuht.r of WHht any of th" Zl Rllvenul Dhtdtlt OHiou or frOlll tho lhIpQrt...nt'. 24-houl' ftnlwerlng "rviol nUlb'r. for for.. ord~rJnlll In P.nnlylv~nJft 1-800-362-2050, outside Penn.vlvan'" and within looal Hnrr!lburg .rea (717) 71l7~3094J TUQI! (117) nZ-1252 (Ilontl"" hlpalrod only), REPlV TO, DISCOUNT I reNAL TVl INTF.RESTI Question. r.gardlng .rrorB contained on thh noUClD should be ftddreuGd tOl PA Depart..nt of Re"'GmHl, Bur.au of Inc,livldual 111)(.., ATTNI po.t AnulI.ant RlIivJew Unit, Dept. 280601, tlarrhburg, PA 11128~0601, pt'lone (7171 781~650S. If any ta)1 due h paid wUhln thr'fle (3) oalendar 1l0n1hs after the dOloudent' & death, ft five percent (5:() dhc~unt (If the 'taM paid hallowed. 1he 15~ tax ..n.lty non~partlolPfttlon penalty )1 co.puted on the total of the taM and Int.r..t a......d, and not paJd before January 16, 1996, the flrlt dfty after the Iilnd of the tax aJlnesty perIod. Intllrlllt 11 oharged beginning with Urlit day of delinquenoy or nine (91 Ilonths and one (1) dqy froll the date of de.th to the date of paYllflnt. Taxol whioh ueoaMo dellnquont be foro Jsnuary I, 1982 bsar lntere.t at the rate of lhe (6X) peroent per annUlI onlouht-u at It h8Uy rAte of .000IM, All ta)(es which beoa" delinquent on and after Jnrn.'8ry I, 1982 w111 boar intere.t at a rate which wUl vary frail celelldal' yea, to oalendftr y..r with that r.te annoUhtl.d by the PA DIIpart."nt of Rovenus. rho nppl iOflt;llelntotest ratos for 19a2 through 1999 .r., Veflr Inhtut Pate Daily Inhlrest fflctOr Year Intorslt Rflt" Dolly Interest Factor 19az 2O'Y. .OOOS48 19M '1~91 ll~ .000301 1ge~ 16~ ,01)0431\ 199Z 9Y. .000247 1984 ll~ ,OOO~OI 1993-1994 7Y. .000192 1945 15% .OO03b6 1995-1996 97. .000241 1'86 10Y. ,000274 1999 7Y. ,000192 1981 97. ,oiJOZ47 --Interest II oalcullltod as fo11oWlll INTERBST = SALANCE OF T'X UNPAID X NUnaER OF D^YS DELINQUENT X D^ILY INTEREST FACTOR -~Any MoUe" luu.d fitter the h~( beClO"'''' delinquent wIll rllfleQt fill IlltorflHt onlculatlon to flUe"n (HD d8Y. belluM the dtlhl (If the 8111"u..ent. If fllIYllIont I. ..du nfto, thQ interest COIlflutatlon date shown on tho Notice, addItioni'll inhlrolt .ult btl cfllcuhted. PtJIlPOItOl' NOTlct I '0 fulfill UMI fltqUltMenh af IHUon 2145 (tI) of the InhtrJtfln08 Wld Eatet. Tlx Act, Aat 21 of 1996, (72 P.I. ...lIon .101. PAYM!NT, ~t.oh thl tUft porUMl of thh NoUo. BOd ._it with !iour PIYHnt to the Regllt.r ot Willi printed on thfl rlYlr.. ,.eII. 0- .... ohtHlk or "'v or.r "ly.,1. tOI REGISTER OF MILLS, AGENT. Rt!f'UHQ (eft) I A f.fund,,' . ill)! orHIt "Y '"' tlqo..tlMi bll cOIIpletlng en "Applloation for fllIf\<<KI of PlN'lf'llv!vIlfl.la l00-ritlnGl Met ht.,t_ h>>." UteY'1SUl, Applications .r.ayetHabl, at the Dfflce of the RegJshr of 'ifUII, tiny of the ~J RIYenue Dhtriot Offlo" or 'rOIl tha o.p."tlMtOt', 248hour "".werlng ..tvlCI nu.ben for for.. orderlngl III 'JIMI,\fhllnll 1'100,162-1060, GubleM P."".ylvanh end within local Harrisbura ar.. (711) 787"'094, TOOl (717) 'I7l.un m..ring ...1rtd Only), OUECTlOHSI AnV plrtv In '"t.r..t not "thfled with UII eu.....nt of tll)( tiS shown on thJa notloe MY obj~t within .tMtv (601 dew. of r.allpt uf thl. Notlc. b~l .-wrltt.o prot.,t to t~ PA ~Irt..nt 0' RIV~, Board of Appell., Pept, 281021, Herri~url, PA 1112S~1021, ~ ".Ieotlr.,. to MIll thtt ..ttar dltlr.IrMtd at audit 0" the ".rsonel repr..~tatlve, OR .-IPP8~1 to tn. orphMnl' tourt ADttIN- JSTHATJIJE COAAECTIOMJI FlCJtUIIl error. dhcov.red on tllh .....lMnt tlhould be eddr....d in .,dUng tal PA DepartHnt of Revenue, lur..u of IndtvAdu.l Tax.., ATTNI Post A.......nt Reyiew Unit, Dept. ZS0601, Herrlsburg, PA 11128~0601, Phone (117) 7'7-6S0", Se. pagtl f, 0' the booklet "Inltruotlons for Inheritance Tax Return for a Resident DHedant" un!V-l!tOI) 'or In llilPJlttlatlon of 'dIIlnl.tratlYel~ oorrectable errors, PENAL TV I The l&~ tllC 1Mlfl..h llon-".rlhlh1ntlon pen.lI~ h OUllputed on the total of the hx and interut au.ned, ... not paid bIt'or. JfInt,.,.y U, nWI, IhD Hrat dr.v .HAr the and of the tax MnI.t~ period, Ihh non-pIIrtloipat1on ptmtlh h ..,.1".I",ll In the '''" IlNlfl8r .nd In the thG ...41 tlu period .. YOU would appeal tho hx end lnt.r..t that tt.1 butl a"""lfl .. Indl(lltlll on thlt naUoe. INTUIESTI AddIUOfMI JlIflI'''VI''eflllt hlalll 'lltW .......d .. It ruult of a chtlnga on the F.CkIral Estat. 'a1< olo.lng J.U., t,........ ckillnqulnt .t tlWI owplr.tAon cf one (1) .onth fro. the date the final noUoe of the lnor.... In f....r.1 I....,. 'All II "ltfJ.llr.lllrJ. 'an~ whloh bilo... ....llflft'flr't before JOflUary 1_ 1982 baor Inter..t at the rat. of dl< f6Xl percent per ..,.. oalauleteel ..I . d.lI.,. ret. nf .OOOU.It, All tex.. which tMo.. delinquent on or afhr Jenuary I, 1942 wUl beer Il1t.r..t al . r.t. wh'oh ..Ill IIlry frOll calendar y..r to Ollendar YMr with that rat. announcod by the PA p.."att...,t of .e"..-wl.. Th. IlPpllottbh Int.r..t rat.. for 1982 through 1"8 .r.1 'W~ !.!lm." R.t~ O,lIh Interut Factor !!!r Intar..t Hat. Dally Inter..' Feetor "., PIX .000548 1987 .~ ,000241 19M l'iC . D004:!1.& 19U"1991 11i: .00no1 191<\ iii ,000101 1"2 .~ .000247 I.... ISiC .00OJS6 199:S~199" n .000192 I.... lIiC ,000214 1995-1993 .~ .000247 .,."te"..1 II a.ICluletad .. followSI 'NTaUT . IALANCE or UK UNPAYD K NUNBER or DAYS DELINQUENT X DAILY INTEREST rACTOR <Any Nollce lu"ed .-fter the tax beeOlMl' dellnqu.nt wUI r.f!QCt an Int.r..t calculation to flftHfl US) day. beyond Itttl date of the Bllu...nt. If payaent h ..de nfter the Int.....t oOltPutetlon data lhown on the NotlCle, ItdcHtlof\lll1 Int.r..t .u.t b. cel1cul.t.d. ,S - ! f 'I S BUREAU Of INDIVIDUAL TAMES INHERITANCE TAK DIVISION DEPT. Ze0601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT c> * IIY-IUIU '" III-HI " PATE 02-16-1999 ESTATE OF PEARCE EDWARD N DATI! OF DEATH 05"28-1997 FILE NUMBER 21 97-0493 COUNTY CUMBERLAND ACN 101 r~~t n.itt.rl l MAKE CHECK PAYABLE AND REMIT PAYMENT TOI '~x ; 'l \ ., I, 1.1 ROBERT E VETTER ESQ 3211 N FRONT ST 1'0 BOX 5300 l~1 HARRISBURG PA IV;nO REGISTER or WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE 1 To lnaure proper credit to your acoount, submit the upp.al"' portion of this forti with your tax payaent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... iffV': ii.1WEx-AFP--fij3=97y------iiii.--iNHElii'fA"NcE -fiiiC-si'iifEMFtN.niF."iicfciiiiiif--iiiiii--------------------- ESTATE OF PEARCE EDWARD N FILE NO. 21 97- 0493 ACN 101 DATE 02-16"'1999 THIS STATEHENT IS PROVIOED TO ADVISE Of THE CURRENT STATUS Of THE STATED ACN IN THE NAHED ESTATE. SHOMN BELOW IS A SUHHARY Of THE PRINCIPAL TAM DUE, APPLICATION Of ALL PAYNENTS, THE CURRENT BALANCE, AND, If APPLICABLE, A PROJECTED INTEREST FIffiJRE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 01-20-1999 PRINCIPAL TAX DUE 1.____.___..__.__.__ 46.959.28 PAYMENTS (TAX CREDITS), PAYMENT DATE 02-26-1998 02"26-1998 01-25-1999 RECEIPT NUMBER AA269792 AA269793 REFUND DISCOUNT (+) INTEREST/PEN PAID (-) ,00 .00 .00 AMOUNT PAID 36,002.23 11 ,242 .16 285.11- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. 46,959.28 . If PAID AfTER THIS DATE, SEE REVERSE SIDE fOR CALCULATION Of ADDITIONAL INTEREST. I If TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED. TOTAL DUE .00 .00 .00 If TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI. YDU HAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS fORM fOR INSTRUCTIONS. ) PA_I' htMh thl .... portion af thh NoUH 1M IUtMIIt wHh ~oor Plvant... payltJi. to thl ,.... end Ilddr... ,rlnlM 01\ \110 r...~.. .Ido. If MlIIIINI IICf.DIH! .... _ or """''' ordor ,IYobl. to, REgISTER OF WILLS, AGENT. If NOII-IIlIIIlN! D1!CI!\I(H! ..... _ or _. ordor ......1. to, CDIlHONlIEAL TH OF PE_VLVAHIA. Mr. (till II r.fund of . taM or~lt, which NI' not rlKfUt,tld on the Tal( Return, ..y be r.quuted by COtIPl,ttng an "AppllfNttlofl fOr Refund of P.n"ly!v,,"I, JnhlrltlnYl end flbt. TIM" (REY-U.U). Appl1oetiont ar. ...,.Uebllt at tt. OffiCII of tM A....t.r of NUll, any of the 23 Revenue Dl.trlo~ Offlol. or frOll the Dep."tHnt'l 24"hour .,...,.1"1 ""1.'1(11 ~rI for fontl orMrlOl' In Ptt"lYlvlNll, 1"800-562.201\0, out. Ide p..,'YlvlOla Ind .,'thln 1~1 W.rrltburl at.. (717) 187-6U94, TOOl (717) 772~2Z52 ("--ring IIP.lr~ only). ....lV TlJl tNliltlon. r...rdlne arror. oontalRead on thh noUoe lhould bti Itddrlued tal PI! DGpartMnt of RllvenUfl, Burl.. of IndlvldUll 'aM", ATTHI POlt A.......nt Rlvll" unit, Dept. "10601, Htrrl.tlUrD, PA 17128~0601, pnon. Iml 7.,...n. DIICOUMll If ..v tllC duI Ie ptlld within three (S) oll""t ItOnthlt efter the deo..,t'. dHth, . fh. percent (5);) dllCOUnt of the tlM paM hallowed. PfMAL lV j ,~ IIX t.M -.nI.ty non-partlolpatlon ~lty I. ~OIput.d on the tot.1 of the teM end Inter..t .......d; and not p.ld INfor. JenuIIry la, 1996, the flrllt d4ly .Hllr thl .nd of the tex .-,elty perloe!. rHYMS" Int.r.U II ohIr.-d beglnnlnp wit... flr.t day of delinquency, or nine (9) IIOnthl IIl'ld one (1) .y frOll thl det. of ~thj to the ~t. of pe~nt. laK.' Which bte... delInquent before Jenuery 1, 1982 beer lntara.t at thl rat. of 11M (6X) perOMt per ~ oa1oul.ted .t . dIIHy rat. of .000164. AU taMall which bee... dell""",*,t on and IIft.r January 1, 1t&2 will bear lnter..t at a rata whloh NIll vary fro. oalander ve.r to o.l~r V.ar with that r.~. InnOUn08d by the ~A Depart.ant of NeY.nuo, lhe IPPlloeb18 Int.r.st rate. fdr 1'82 throuth 1999 ar.l VHr Int.re.t Rete OQlly lnt.re.t Factor V.er Int.rl.t Rat. Dally tnt.r..t Feetor 1912 zOi( .0005'18 1988~1991 lliC' .000301 1... IU _UOO.,sa 1992 9~ .00024" 19M IIX .000l01 1993~1994 7X .000192 19.. IU .0aosS6 19'!i~199a 9% .000247 1916 lOX .000274 1999 r< .000192 IM7 ,~ ,000247 ~.Int'r...t " C1tdoul.tod I' foll,*'1 INTBRE8T . BALANCE OF TAX UHP4ID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR .-Any NotiCl. lul.ttd after the taM beOOlHlII delinquent will refhot an Int.r..t oeloullltJon to fifteen <151 day. ~vond thl det. pf thl ........nt. If PIYft.nt 1. .ad. aftar the Jntere.t ooaputation date .hoNn on the Notice, IIddJtlDMI Intere.t lIlJ.t tMt oalculltad, 15-J!?'~'. !:,- COMMONWEALTH OF PENNSYLVANIA c:../ '* DEPARTMENT OF REVENUE BUREAU Of INDIVIDUAL TA~eS NOTICE OF DETERMINATION AND IHttr.RIU,NCE TAM DI\lIIIOH ASSESSMENT OF PENNSYLVANIA ()[PI, tao'OI ESTATE TAX BASED ON FEDERAL tIARRISlUAO, PA l1U.H0601 ESTATE TAX RETURN "~,U1 1M A'~ IU,", OATE 05-11-98 ESTATE OF PEARCE EDWARD N DATE OF DEATH 05-28-97 FILE NUMBER 21 97-0493 COUNTY CUMBERLAND ROBERT E VETTER ACN 201 5211 N FRONT ST E=- A.ount ReMitt.d J PO BOX 5500 --1- HARRISBURG PA 17110 MAKE CHECK PAYABLE AND REMIT PAYMENT TO l REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE I To in.ur. p"ope,.. oredit to your Hcount, lubntt the upper port 10n of thh for" wUh your bx p.y..nt, CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ ilEV: 4iiuEiC -AFii T U:'-97i u. - - iili-iliif iCE--oF uliE TE-JiM i NA' f i iiN'- Atili - A s-s E3S-HEN"f -., - - - - - - - - - - - - --- - - - - - - 0 0 - 0_ OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF PEARCE EDWARD N FILE NO.2l 97-0493 ACN 201 DATE 05-11-98 ESTATE TAX DETERMINATION I. Credit For State Death Taxes .e Verifiad .00 2. Pennsylvania Inharitance Tax Assessed <Excluding Discount and/or Interest) 47,309.50 3, Inheritance Tax As.essed by Other States or Territori.. of the United States <Excluding Discount and/or Interest) .00 4, Total Inheritance Tax Assessed 41.~09,50 5, Pennsylvenia Estate Tax Dua .00 TAX CREDITSl PAVMENT DATE RECEIPT NUMBER DISCOUNT (t) INTEREST/PEN PAID (0) AMOUNT PA ~ (~@ .,; co, .r" r' " \ , (",e CJ , , ( CO ~~ ~ d, ;s ~ Ui '"-:\ :.::1 ( (hO - ~ TOTAL TAX CREDIT ,00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 oIf PAID AfTER THIS DATE. SEE REVERSE SIDE (If TOTAL DUE IS LESS THAN .1. HD PAYNENT IS REQUIRED fOR CALCULATION Of ADDITIONAL INTEREST. If TOTAL DUE IS REfLECTED AS A "CREOn" ICRI, YOU HAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS fORN fOR INSTRUCTIONS. I PURPOtl! 01' NOTICE I To fulfill the rlCtUlr..ent. of hotloll 2145 (b) of the InheritinG' and ht,tll TlI( Aot, Aot 21 of 1991, (72 P,'. 'lotion '149), PAVtEHTI Oetlah the top portion of thi, Notlol ~ lub,lt with your ply..nt to the Rlgl.t,r of Will. printed on thl r.....r.. .1.. -- ~. aMok or ItOMV ord.r PIYlbl, tOl REGISTER OF NILLS, AGENT. REFlJilO eeAl I A r.fund of . \s~ crldlt .'V b, rlqul.tld by o~l.tl", en ""pplloltlon for R,fund 0' Penn.vl",,"I. InhtrUance and E.t_t. T1xt< (Rf:V-UUJ. Applloation' .r. 1"'ll1lbl, .t the OfficI of the RI,ht.,. Qf NUlt, any 0' thl 23 R.....nu. Dlltrlot O'flo,. Qr frol the o.p.rt-.nt', Z4-hour Inlw.rlng ..rvlol nuabtr. 'or 'or.. ordtrtntl In Penn.vl....nt. 1-800-362-2050, outtlde P.nn.vl...~I. tnd within 100,1 H.rrltburg .r.. (7111 la1.'O~, TOD. (717'J 712-Z252 OII"rJng Il1p,Jrld Only). OI..ttCTlOHSI Anv p.rty In 1nt.r..t not ."thfl.d wJth the a........,t of taM a. .hQWfI on thlt noUee "V objlot within .tMty (60) day. of rlcllpt of thl. Hotl~1 bYI hwrltt.n prot..t to the PA D.part..nt of R...,ltflUlI, BOlrd of APptlh, Olpt, Z810U, Hlrrl.burg, PA 17128-1021, OR ~-.laotlng to hl..,1 thl ..tt.r dftt.r.lned .~ audit of the p.r,onal rapr..entatlv., OR --Ipp..l to the Orphlfl.' Co....rt. ADttIN~ I$TRATlVE CORRECT IONS I Faotull 'rror, d1,cov8rld on thl. I.."....nt .hould ~ .odr....d 1n writing tal PA D.pert..nt of R.venue, luruu of IndlvJdu.l TclM", AllNI po.t A......Mt Revl.., lk'lJt, o.pt. U0601, Hltrilbur., PA HUe.O"1, Phone (717) 7'7-6505. S.. paUl 5 of the bookl.t "In.tructlon. 'Ot Inh.rltance TIM R.turn for a R.,ldent Ofleldll,t" (REY-15011 for on 'MPl.nltlon of 1Id11lnlttr.Uv.lY t)or,..ot&bl. ItrOt'. PENAL TY I The l5~ taM a.ne.ty non-partJoiPltlon plnalty I. COIput.d on the total of the t,M and Int.r..t ......Id, end not plld b.for. Jllnu.ry 16, 19~6, the flr.t dly aftlr tha end 0' thl t.M "MltV pltlod. Thlt non"plrUolp.Uon penalty II HPpelltbl. In the .... .annlr and 1n thl thl .... tJI. pltlod a. yoU Mould ftPP..l the tlX end Int.r..t thlt hat bltn .......d a. Indlcllt.d on thi, not Ie.. I Ii I I I INTERESTs For dat.. of d..th on or after 10~3~9l, Pennlyl..,ani. Eltat. Tall b...d on the Fld.r.1 E.tat. TIM raturn bleo... dtllnquent at the Illplretlon of nin. (09) .onthl 'rot the d.t. of d.ath. For dtte. of dteth prior to lO-]w91, pennlvlvanla Elt.tl rnll b..ad Qn the Faderal Eltat. rell r.turn bleoa.. delinquent at the __llpJration of elllhtun (18) IIOnth. 1rol the detll of duth. rill" which b.c.... dtllnquant bo1lfor. J8f'\\jlllr:t 1, 198Z b..r Intltnt lit thll rat. 0' .IM (6;() parelOt p.r annu. calculat.d at I delly rat. of .000164. All tOMel whioh b40"1 delJnqulnt on or .ft.r Janulry 1, 1912 will bflr Intar..t at a r.t. Mhloh will ..,.ry frn. calend.r year to collnder y..r with thet rBta .nnounctd by ~ha PA o.part..nt of R.vanut. The appllc.bl. Interut tilt.. for 1981 through un "'11 : I , , V..r Int.rut Alllta O.lIy Intlllrut Feotor Va.r Inhrnt Rat. Deily Inhrolt Factor 1982 20% .000548 1987 'X .000247 l'U 16% .000436 1988-1991 11;( ,000501 1984 11% ,000301 199' .X ,000247 I'" 15% .0003S6 1995.1994 ]X ,000192 1.&6 10~ .00l.l274 1,"5-1'". 'X ,000247 uInt"..t 11 oalcul.ted .. follow'l INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR uAny HoUol Inued .ftlt thl taM b.cc.el dtllinctUlnt will r.U,ct en Interut ellculeUon to flU''''1 ClI) dl~t beyond the d.ta Qf the ........nt, If p~y..nt I. .ad1 e't.r the Int.ra.t OQ~ut.tlon d... .hewn on thl Notloa, addJUonal lnttr..t .u.t b. cllleulatad. I,) IJI.!-,:,)- BUREAU OF INDIVIDUAL TAMES 1'1'41tUU lANCE TAlC DIVISION OEfI'. 2110601 IlARRISBURO, PA 171la-0601 COMMONWEALTH OF P~NNSVLVANXA DePARTMENT OF REVENUE ,\ (j * NOTICE OF INHERITANCE TAM APPRAISEHENT. ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAM IH'lH,1 U ." (1t,1I1 ROBERT E VETTER 3211 N FRONT ST PO BOX 5300 HARRISBURG DATE ESTATE OF DA TE OF DEATH FILE NUMBER COUNTV ACN N 05"11..98 PEARCE 05-28-97 21 97"0493 CUMBERLAND 101 EDWARD E A~O~";~ RO.I~~O~ --l MAKE CHECK PAVABLE AND REMIT PAVMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT Al.ONG THIS LINE ~ RETAIN LOWER PORTION FOR VOUR RECORDS .. iiiV:: iS4-nieAj: ii 0 i 0 'F 97T "iioi'"i c r"o F . YNHEiii T ilifcE" "fAx "A"P- liRA"f S EHEHr-;" AL i"owiliic E "OR o.oooo................""" DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX EDWARD N FILE NO. 21 97"0(,93 ACN 101 TAX RETURN WAS I ( ) ACCEPTED AS FILED (X) CHAt4GED SEE PA 17110 ESTATE OF PEARCE DATE ATTACHED 05"11-98 NOTICE I I I I I I I I RESERVATION CONCERNING FUTURE INTEREST .. SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..l E,t.t. (Schadul. Al 2. stock. end Bond. ISchadul. OJ 3. Clos.ly H.ld stock/Partnership Inter..t (Schedule C) 4. Hortglg../No~.s Rao.ivabl. (Sch.dul~ D) S, C..h/Bank Deposits/Hisc, Parlonal Property (Schedul. EJ 6. Jointly Ownad Property (Sch.dul. F) 7. Tran.far. (Schedule G) 8. Tot.l A...h 837,492.86 ,00 682.225,62 ,00 ,00 33.092.12 1.085,12 121 ,090,00 (e) ll) (2) (3) (4) (5). (6) (7) NOTE I To tnlur. prop.,. cradit tn your account, lubnit the upper port1on of thh for.. with your tb)( p8y".nt, APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Fun.,..! Exp.n.../Ad~, Costs/Hilc. Expans.. (Schedule H) 10. Dabt./Mortgage Liabilittau/Llenl (Schadul. Xl 11, Tohl Deductions 12. Nat Value of Tax R.turn 13. Charitable/Governnelll.l Bequ.,tl; Non~.l.ct.d 9113 Trult. l~. N.t VelUM of e.t.tG Subjeot to Tax 19) 110 I 48.833.81 167,51 (111 _...ll.nOl :'I:> (12) 788.491.54 (13) .00 1141 788.491,54 (Sohoctulo JI If an assessment was issued previously, lines reflect figures that include the total of ~ ASSESSMENT OF TAXI IS, AtlDunt of line 14 16. Anount of line 14 17, Anount of lina 14 18. Principal Tax Du. NOTE: 14, 15 wnd/or 16, l' and 18 will returns assessed to date. ,00 M .00, 788.491.54 M .06, ,00M.15. 1181 ,00 47.309,50 ,00 47.309..:.2.L .t Spou..l taxable .t taxabl. lit rat- Line.l/Cla.. A rat. Coll.tara1/CI... 8 rat. (15) (16) 1171 TAX CREDITS: PAYHENT DATE 02-26-98 02-26"98 RECEIPT NUHDER AA269792 AA269793 DISCOUNT (+) IHTEREST/PEN PAID (-I ,00 ,00 AHDUNT PAID 36.002,23 11,242,16 INTEREST IS CHARGED THROUGH 05-26"98 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM "."'.n ~ 65.11 1. 40 66,51 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INHREST. IF TOTAL DUE IS LESS THAN .1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CRrDIT" (CRI. YOU HAY DE DUE A REFUND. SEE REVERSE SIDE OF THIS fORH FOR INSTRUCTIONS.) RESERVATION I E.t_te. of ~adtnt. dvlng on or bafora Oeo.-bar 12, 19'2 -- If any 4utura Intara.t In tha ..t.ta I. trln,'trred 1n po.....lon or enjovnnt to Cl,.. . (oolL,t,r,O IMMfloi.rl.. of the decedent Ifter the uplretJnn of anv ..tete for life or for ye.t.,tht Co..unwealth h.reby e~pre"lY r..arv.. tht rllht to IPpra1't and ...... tran.f't Inherltanc.'Tlk.. at the l.wful Cl". . (coll,t.ral) rat. on any 'UGh future Inter..t, PURPOSE OF NOTICE I To fulfill the requlroant. tlf ""tlcn 21~O of the Inn.rlleno. and Elt.t. T,1l AtJt, Act 21 of 1995, (71. P,S. Slet lot, 9140 I, PAVMENTI D1tllCh th. top portion of thlt Hotlol 4nd .ub,1t with lIour, pall..nt to th. R.ght.r of ~Hll. p,,1nhd on thl r.v.r.a .lcIt, - -Haka ohaok or .ontll ordar pallabla to I REGISTER OF MIl,LS, AGENT REFUND (CR)1 A rafund of a tllC or,dit. which wa. not r.~.tad on thl Till R.turn, .all bl r.qu..t.d bll o~letl~ en "Applloatlon for Rlfund of Penn'vlvanla Inh.rlt.no. and E.tata TalC" (REY-llll), Application. .r. IVllltbl1 at the Office 0' the Regllhr of Wl1h, any of the 2J Rlvanut Olltrlet OffJo.., at bll oaUlng tha 'Plolal 24-hour an....rlne IIrvlu nuMblr. fer for.. ordarlngl In Plnn.ylvenla 1-800-362-2050, cut. Ide P.nn.ylv.nl. end within 100al Harrl.bUrg .tea (711) 761-1094, TODI (117) 772-2252 (.~arlng I.,.tr.d Only), OBJECTIONS I Any p.rty In Int.ra.t not .atl.ft.d with the Ippr.I....nt, .110wanc. or dl.al1owano. of daduGtlon., or ar....-.nt of tax (Including dlsoount or Int.r..t) a. .hown on thl. Hotlc. .u.t objtot within .ixty (60) day. of r'ollpt of thh Notlc. bYI ~~wtltt.n prot..t to thl PA D'part..nt of R.v.nut, Board of App.all, OIpt. 211021. H.rrl'burG. PA 17121-1021, OR ~-.Iaotlon to have the ..tter det.r.ln.d at audit of the .ooount of thl parlonal tarr..entatlve, OR -~epp.al to thl Orphan.' Court, ADMIH ISTRATIYE CORRECTIONS I FDOtual error. dl.oov.r.d on thl. ........nt ~hould b. &ddr....d In writing tal PA D.part.ant of R.v.nu., lureau of Individual TalC.', ATTNI po.t A.......nt Rlvlew Unit, Oept, 210601, H.rri.burg, PA 17IZI-0~OI Phon. (711) 7'7-6505, S.. p.geS of the bookl.t "If'\.truotlon. for Inherlt,ool 151C R.turn for' a RllhMnt Dee.dlnt" (REV-lSOI) for an 'lCplanatlon of ~Int.trattvely corr"tabl. .rror.. DISCQtJ4TI 11 any t.1C due II p.ld within thr.. (3) cal.ndar .onth. aftlr the deoed'nt'. de.th, a flv. p.ro.nt (U) dlloOUtlt of the talC paid I. allow.d, PENAL TV I Th. IS~ tax .-nt.tv non-p.rtJelp.tlon pen.ltv 1. coaputad on the tot.1 of thl t.1C and Int.r..t .......d, end not "aid bafor. January 11, 1991l, the flr.t dey aft.r the .nd of the tax a",,"tv periOd. Thh non-parUotp.Uon p.n.ltv II app..t.blt In the .... .ann.r and in th. thl .8Me tl.. p.rlod .. YOU would appeal tha tax Ind Intare.t that h.. b..n .......d a. Indle.tad on thl. ontlo.. INTEREST I Int.ra.t I. charg.d b.alnnlna wIth flr.t day of d.llnquanov, or nln. (9) ~nth. and ona (I) d.y fr&l the data of d..th. to the date of pay..nt. Tlx" which beo... d.llnqu.nt bafor. Januarv 1, 1982 baar Jnt.r..t .t thl rat. of .iIl (6%1 ptr<l.nt p.r ftnnUl calc:ultltld at I dally rat. of ,000164, All till" whloh b.e... d.Unqutnt on end aft.r Jenu.ry I, 1912 will b.ar Int.r..t at a ratl whloh will varv frol oaland.r y..r to cal.ndar yaar with that r.t. ~.d by the PA D.part..nt of Rlv,nu.. Tha appllo.ble Int.r..t rate. for 1912 through 1991 .ral '!.!!! Int.rnt Rtlte nally Intarllt Flctor t!!! Intarllt Rata Oal1v 1nt.r..t Faotor 198Z 20;( ,000S41 1911 9% ,000241 1983 16:< .000431 19Ia-I991 lIiC ,00OSOI 1914 11% .000501 1992 'X ,006Zlt7 1985 U% .0005S6 1991-1994 7% ,000192 1.86 10;( ,000214 1"5~1f)'I6 'X ,00OZit7 --Int.r..t I. a.loul.t.d a. follow'l INTERE$T . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR o~An~ Notlo. i.,Uld .'t'r the tall b.co... d.llnquent will r.fl.ot .n Int.r..t oaloul.tlon to flft..n (IS) dlV' b,yond tha data of th' 1..A....nt. If pay..nt I. Mnd. .ft.r the Int.r'8t co~ut.tton date .hOwnon \ht HoUo., addltlonll tnt.rllt lIU,t b. calculat",L