HomeMy WebLinkAbout97-00501
No ? 1 - 97 - "01
.
Estate of
1IA.RRlIf1r....J4...- 1(1,~r TIt')}
, Deceased
DECREE 01<' PROBATI~ AND GRANT 01<' LETTERS
AND NOW ,JIINE 10, 19~+-, In consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the Instrument(s) dated Atl'il"st" 21, 1,9.20
described therein be admitted to probate and flied of record as the last will of Ha rr i "t M K.. 11 eT.
and Letters TestaRl9Rtary
are hereby granted to r:: i 1 h.. r t M K.. 1 Ilu
~
FEElS
Probate, Letters, Eltc, ",",','
Short Certlficates( 3) , , , , . , , , . ,
Renunciation """""".".'
X-P~ges
JCP.
MARY CLEWIS
$
$
$
$ 24.00
;).00
TOTAL _ $ 63.00
"j,., ,J,W~~. ,1.Q, .lQ9.7,... ,j""",
25.00
Q.nn
Wj]]jam Q nAni"l~. ~771S
ATTORNEY (Sup, Ct. 1.0, No,)
QRe W. WiSh ~t., Car)i~l~, PA 17013
ADDRESS
Flied
(17 241 3631
PHONE
\.0 t' it "
t~ ,
..- ~l
(') t.:;J
b
.j
\.0 ' \
I
z
~'.:J
"
':.' 9' W,t.:
<ll GO
ct
CalJed attorney on 6-10-97,
21 . 97 ..~01
[i'I'
'j;!
:1
'[ "
;1
,I 'l:ll11Ii:l! 'I I
::,":i'"I;,II'1
' " I: illll!I"lllllllll '
IIIII,! ';i!:I:'u11Illil': 1 " I;i
1.1.. l.il'i...I.I'!'..I.".. illlll.' 1.::,.;1... 'I' 111..1111:: III,' II,~
" I 'I,"~ "I" '\ 1111. I" il
1....1..111.1.1.1111. '. i.....!.., 1..1. i.'. :....i, 1.1.11'.:i 111'11 Ii
, i : , ' II ill I Ii ~ 1'1 I ill, 1'1 ' , II;
/j1lil,'ili:iIH Illlli"IIII! I' :'
'I 'h)',! i I :il~lill'.'..:...! 1.11.1:\ I.!'.:': I
"'\':;'\;:,11111 ';!m.1 il.. 11:."11'1' 11::.11, !II."I
I': I"""'~I' 'I I', "
, i
',;:1
i': Ii :11 ;:'I,'!!i!1 i iilli :' 1(, , I' ';I
, :' :1 'liP I ':d Iii ,: I. \i.I'
: : I I! i I, \ Ii' i, ; 1'1 I I I ~ . ';
'i)' I !I:III!IIIII 1:" ! !,~ 1 ! ;;1
,"I :II! I': I II':!:I "I '
,: :.'! I.II...I'!:I .::.11'. .'. I
I' 'i 11I1 \.,i III 11:1 I III
".::: , :..'! i...I. i I. i.. :.1:....:.".. '.1.'..1111 :1....1 11'.'1' I:.i: I
", 11'11'1 '." II 'II .,1
,',: :i i, 1\1111[11111 :,:II\II\!
'Iii ii,..... il.! !I...:.':.' II' i '....;....,.1 ! 1:.':.'1
, I ~.. :.' I I " I!:. I II'. '.' '.' , 1 :
;1:::111111:,1 :::'1' !I:'
~. Il !' I i.11 i" ,II I': 1 Wi
.i,..,.....',.III...'. '1'.1 I '......,.1 I "
il~ilii,j' i ,;11, 1'1"
,I :: i i'i ii: 11:\ 1II1I ~i It :il,
,.:i i :..i:Ii.'lii l.i..IIII:
iif' iilll: 'II! '> 11 {I
,I,." '.' I',"".' I '..' ; 1'''1
I 'I': J l! ! I! !; I :_' ~': 11_1
i ill I i.III!I., i i., II II i., Iii Iii:,
'!111' !11,il' !II 1;,11111'11:11
,., '. ,.,.." "~', "I,..!. ...,,"1
'"", ': I ,." '1'"
!, i! !II ! 'iltlllill
ii' ""
'f,
I 1\
ii
"
,;1
I'~
--j
I:
I:
,
'I
I,
/,
,
,
"
"
t~1
I v
II;; ~: I ;;
I' :' ,
I I: II.:, I :i
1.1 1;;1 1:11
',I 1\:'1 \: :-11 '
, -:- ,[
il I 'I,
',I'
Ii"
i
'f ! '!
'I li!!I:I: i'
Ii lill['! ,I I
, ," I I ,I
i :1' ill I',' !" "I
Ii 1:.\1,1.. :'.:.. 'II :'11.'1'.. Ii i,:.. ;'.1
h jl - p:,1 I II:' II i: ! 'I!
':: 1:,ill::III,II:11 I111
'.'.1'1111 111:..111 i.. '. :.1'.:
;i I I :1 I ;; ::1
j 'I J ;11" 'illl\ ii I
,;, 'I i: II :11\1,11
I.,: 1111" 111:'.",1;.1 II'
II:' : I' , I I: 1':"1
II I ! 'J i:l ';
i'.':: I ! :.1111 :;1' ': III
H' I II i /11 '
I :: i ~! " 1::1 I ~: '
1:'1 ' ;':I.~
f' I,'.,l u
\~I
/I
"
.I
"
,
o
/I
,
,
,
Ni
Ii
n
"I
lj
"
[j
'1
"
,
<
,!j
,
If
,
,
! I I!
"ii i '1':',,1
,I I :
!"'I ',',
! 1-.; Ii'
ii I:'
'i" I il'l[",
'. il'l 11,1"1' .....' li.."'III'I'
'II I r I 1".1;, I'
':1 II ,";11 ':1 :: 1 'I,I!' I: iil:
1'1' 1111'1/:'1 II :::1. il ':'11 k Ii j' I
1:,11111::1111 ,:1" II,i ',!llllli ii.:' i:
;: 111,1 : : II. (: I I : i I I ; i , II: i ~',
:: '. i. ,; 1 ,I I.. ;: I'. ; I . ': I "'. ~. I I!
II I I ! I - ~ I I I I ! t i
nil' li)II;:' i;;' i.1 i 1
:,1 1 I ~ II" i/:I II!:;I
::1111' Iii II' ::'!I '111'1..:.
,;1 I I II (j 'j '/1
~:III I! ~! I <I' i1 ii I' I I:::
:.;11'11 II ::11 ;;i! I:.:
, I I' I I, I"
~IIIIII' J II ~ I: 1,;1
[J I' fj 1 ;;iil
" I' "I
i ill I': ' ,a
~ f 11i J I l~
ell J J
, I
.
.,
.
,
't!
V
^
"
,
~,
I;
"
"
"
"
,
(;
"
1
I
'I
,l
fll
"
(,
"
,'j
(,
"
"
II
" ,
I " "
, "
" i
, "
v 'i
I !
, f
" "
, ,
, "
/I ,
V c
" 0
, II
A "
" f
" "
"1
','
"
,I
I' I
, Ii,
,
I ,
, Ii ,
'i
"
,;
1'-
i/
(
,
,
"
[;
)I\!I
,
!J
II~ i
. I~ I'
I~ II
Ii II
11..1111
!I II
II!:!: I
I !.,I
'If:'
Vm
;~ I ':f~-
F
. ,-- I
~ Ul
C '_d
~1i t...'~
ClJ."<
~\O
~'~
t-J
1.'1:.
'f
~
1",
t' ~;::
';>(,L
" )--fh
'--'_J
:c~
,00
! J'
---,
,\.,
,
I',
, ,
,-; $
~ 'tl
~ n \ I .-l
\ , ~ ~ f~ .jJ
. . ~ ft . W
,Co, . OJ('/'\
".jJ k.-l
. .... . , ~)( ~ ~ ~1Il .jJO
~ A, . ~ g ~ "e UJ I"
iii ~ ..... .....
8 <.ll 1/1 ~ " ffi ~ ~,c: ('/'\
[:1 E , Ol<ll 0Cl
! ~ s ~ ~ -Ill ~ p.. ('/'\
I iJ iJk' I
~ z zO.l: ... M
0 oS 4J OJ '<I'
[ [ 1Il.-l N
~ Will
~ ~.~,-,
, .-I r--
lfl\1l~"'"
,0 l=l r--
N au.......
c...
I' \IIILW;\II^l^"II,I\\ll,I;II~ 1'llllIlIillll\lii-~~) dild'llllldl
IN REI ESTATE OF
HARRIET M. KELLER, DECEASED,
TRUST UNDER WILL
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE NO. 21-97-0501
DISCLAIMER AND RENUNCIATION
I, Gilbert M. Keller, hereby exercise the rights granted to
me in Chapter 62 of the Probate, Estates and Fiduciaries Code
(the "PEF Code"), and I hereby irrevocably and unqualifiedly
disclaim and renounce the power to direct the Trustee to pay to
me or to apply out of the principal of the Residuary Trust in
each year, including the year 2002, an amount not in excess of.
the greater of Five Thousand ($5,000.00) Dollars or five (5%)
percent of the then aggregate value of the Trust principal, which
power was given to me as set forth in ITEM III(D) of the Last
Will and Testament of my wife, Harriet M. Keller, deceased. I
further certify that I have not heretofore exercised such power
or accepted any such payment or application of principal from the
Trustee since the inception of said Trust.
IN WITNESS WHEREOF, intending to be legally bound hereby and
intending that this Disclaimer and Renunciation shall be filed of
record in the Office of the Clerk of the Orphans' Court Division
of the Court of Common Pleas of Cumberland County, Pennsylvania,
and a copy thereof delivered to Manufacturers and Traders Trust
Company, successor Trustee to Farmers Trust Company, of Carlisle,
pennsylvania, as provided in Section 6204 of the PEF Code, I have
hereunto set my hand and seal, this ;).'7~t, day of March, 2002.
."~AY. >n. fel/?-..
Gilbert M. Keller
(SEAL]
STATEMENT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, THAT I, GILBBRT M. KBLLER,
individually and as Executor of the Estate of Harriet M; Keller,
Deceased, late of the Borough of Carlisle, Cumberland County,
Pennsylvania, do hereby acknowledge that:
WHEREAS Harriet M. Keller, who resided at 336 West South
Street, Carli.sle, Cumberland County, Pennsylvania 17013, died on
May 25, 1997, survived by her spouse, Gilbert M. Keller, and
having left her Last WHl and Testament dated August 21, 1990,
which was duly admitted to probate by the Register of Wills of
Cumberland County, Pennsylvania, and filed to Estate No. 2197-
0501;
WHEREAS by said Last Will and Testament Harriet M. Keller,
Testatrix, appointed her husband, Gilbert M. Keller, Executor and
sole beneficiary of her entire estate for and during his
lifetime;
WHEREAS Letters Testamentary were issued by the Cumberland
County Register of Wills to Gilbert M. Keller on June 10, 1997,
which Letters Testamentary remain in full force and effect;
WHEREAS the granting of said Letters Testamentary was
properly advertised, with the first complete advertising in the
Sentinel newspaper and the Cumberland Law Journal being published
on June 20, 1997;
WHEREAS all the taxes, debts, and expenses of the Estate
known to Executor have been paid as well as the fuhding of the
testamentary trust with corporate trustee ; and Executor has
neither knowledge of any unpaid claims, absolute or contingent,
which may be asserted against the Estate, nor any reason to
believe there are any such claims outstanding;
WHEREAS a complete Pennsylvania inheritance tax return
reflecting all estate receipts, disbursements and amounts for
distribution was filed at the Office of the Register of Wills in
and for Cumberland County, Pennsylvania on F'ebruary 25, 199B, for
which a final approved statement dated September 7, 1998 was
issued, a copy of which is a.ppended thereto as Exhibit "A;"
WHEREAS a complete united States Estate Tax Return Form 706
was filed with the Internal Revenue Service Center in
Philadelphia, pennsylvania, for which a corresponding Estate Tax
Closing Letter dated October 15, 1.998 was issued, a copy of which
is appended hereto as Exhibit "B;"
WHEREAS all the net assets of the Estate, in-kind or in
cash, have been distributed or are being distributed to Gilbert
M. Keller in full satisfaction of his entitlements, includirtg
benefits to him of the Trust Under Will (Trust TIN 23-7930978),
all in accordance with aforesaid Last Will; and
WHEREAS Gilbert M. Keller, individually and as Executor
desires that this Statement and Release make unnecessary the
filing of \lny further a.ccounting in the Orphan's Court Division
of the Court of Common Pleas of Cumberland County.
NOW THEREFORE, intending to be legally bound hereby:
1. I, Gilbert M. Keller, waive the filing of a formal
accounting of the administration of said Estate in any Court I
.2. Warrant that r am the primary beneficiary and party in
interest of this Estate, and am entitled to receive all
distributions during my lifetime in accordance with said Last
Will and Testament;
3. Declare that I have examined the records of all
transactions affecting the Estate as set forth in the relevant
accounts aud accounted for in the appropriate tax returns, find
them to be true and correct in all particulars, and accept and
approve them with the same force and effect as if they had been
filed with, audited and confirmed absolutely by a court of
competent jurisdiction;
4. Warrant that I know of no outstanding or unsatisfied
claims tor which I am responsible as beneficiary or personal
representative; and
5. Receipt for the sums and properties distributed tome,
and agree to indemnify and hold harmless the Estate (TIN 23.
790059'7) from and agai.nst any claims, liabilities, loss or
expenses arising from any cause whatsoever which I may incur as a
result of the administration of this Estate and its distribution
in accordance with all applicable directives and this Statement
and Release.
IN WITNESS WHEREOF, with intent to be legally bound hereby,
I' have hereunto set my hand and seal.
Dated:.Ll ,. 2 ') . 'I,y-
j1v-(lok'~17) . l/C:Zco
GILBERT M. KELLER
(SEAL)
Witness:
4 i 'cf'f "
J1ttku,:J. U , . _, tffU)
, (/
COHHOHWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
.':xillbit "^"
JUREAU Of INDIVIDUAL TAME&
INHf~ITAHCf TAM OIVlilOH
DEPT. 2'1601
ItlAAlalURQj PA l11Zft-ObDI
NOTICE OF INHERITANCE TAH
APPRAISE"ENT, ALLOWANCE OR DIS~LLONANCE
Of DEDUCTIONS AND ASSESSHENT Of TAH
DATI
ISTATE OF
DATI OF DEAl'H
FILl! NUMBER
COUNT\'
ACN
WILLIAM S DANIELS ESQ
ONE W HIGH ST
CARLISLE PA 17013
09"07-1998
KELLER
05-25-1997
21 97-0501
CUMBERLAND
101
L~"~~_~~:ltted
It>
*'
"Y.I"" 1M UP 1"'''1
HARRIET
M
._-1
MAKE CHECK PAVABLE AND REMIT PAVMENT Tal
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS. LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ...
iiiV:i&'li,-iif-APP-l'o9":m--iioT"ic!"-ciF-iiiiiiifiTAiici-"'"AitXP'PRAisiiiiii'i.-,--AiXciii;,iici-iiii---m-----------
DISALLOWANCI! OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KELLER HARRXET M FILE NO.21 97"0501 ACN 101 DATI 09-07-1998
TAH RETURN NAS, I X) ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED aNI ORIGINAL RETURN
1. R..l E.t.t. (Sohadula A)
2. Stocke and Bond. (Schedule 8)
5. Clolely l"ld stook/Partnerahip Inter.lt (Soh.dub C)
4. Hortg.~./Not.. R.o.iv~l. (Sohedule b)
6. C..h/Bank Dapodh/Hhc. "..,.Ioflfll Propart)' (Schedul. E)
6. Jointly Owned Property CSohedule f)
1. lranafar* (Sohedule fiI)
a. Tot~l A...t.
( ) CHANGED
10.130.00
606J048.DIt
.00
.00
18.469.43
.00
3.439.00
CB)
el)
(2)
(5)
j4)
CB)
(6)
(7)_
NOTE I To inlur. proper
ered! t to your IK>>UOW'lt,
.ubIolt the uppe,' portion
of th1. fore with your
tax pay...,t.
638,086.43
APPROVED DEDUCTIONS AND EXEMPTIONS I
20,390.86
9. Fun.ral Ex,..n.../AdII. CQ.tc/Hho. EXPMl... (Schedul. H) (9)
10. Debh/Hortgege ~lebllltl../Lle". CSohedule I) (10)_ 11. 98Q...Q.Q..
11. Total Deduction. (11)
12. Het Vel"" cf fe. R.turn (12)
13. Cheritable/Qcverneentel Beq"".t.! Non-elected 9115 Tru.t. CSchedule J) CIS)
14. Het Vel"" cf E.tete SUbj..t tc Tax (14)
NOTE I If an a..ItRBllent wa. i..ued prev1au.ly, lin.1I 14, 15 andl'ar 16, 17 and 18 will
reflect figura. that includ. the tat.l of ~ r.turn. .......d to d.te.
ASSESSMENT OF TAXI
15. A.ouni: of LIM 14 .t SpouI.l rat. (Ui)
16. AMount cf '-Ine 14 h.eble et l.lneel/Cl... A rete (16l
17. A.aunt of Lin. lq taxabl. at Collat.ral/Cla.. 8 r.t. (17)
la. Principal Tax Due
TAX CREDITS I
PAYHENT
DATE
08-25-1997
RECEIPT
NUIIBER
AA211676
DISCOUNT C')
INTERHST/PEN PAID Co)
1,145.60
. IF PAID AfTER DATE INDICATED, SEE REVERSE
fDR CALCULATION Df ADDITIONAL INTEREST.
231,845.58
381,869.99
.00
M .00.
H .06.
H .15.
ell)
n.nO.86
613,715,5L
.00
613,115.57
.00
22,912.00
.00
22,912.00
Exhibit. "^"
35,645.60
12,733.60CR
.00
12,733 . 6 OCR
IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU IlAV BE DUE
A REfUND. SEE REVERSE SIDE OF THIS fORH fOR INSTRUCTIONS.)
AHDUHT PAID
34,500.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.
ZOO'd
960Z 'ON XlI/XJ.
to:9l 86/Z0/Z1
Exhibit "B"
In....... ~ .."'. c.n....
Mld-AtIanCIo Region
~~tof~eT~~
no-23/Jo
.... ccr \ 15 -
QXLBmRT M. KELLZR
336 W. SOUTH STRBBT
~ISLE, PA 17013
...... ...
HARJUET M. KELLJ!:R
a '1 1', MlIIII...... --.
1lI~ 34-S852V
....-
MAY 25, 19117
_..~
BARaAM PUNK
OIIMMIeT*~ J f. T"-Ift
(21.5) '16- 3946
.
-
...... T-.1lIMInt ~ (11lla Ie not . &.- .. ... ....
~~ oo~~.\ioa ~t tbt 1.4.~a1 ~a& llab111\~ tor tho abo.. .otato 1. &baWD bolo..
It 40.. 114I\ 1uo1uA. aDF tat.ro.t or lat. pa,..Dt p.naltto. that .., b. obIr.o4. b~t other
JIWIIlIlU.. ban bo.a .01ll14,ro4 lA U. OOllpUUlUoa. You 1lha1ll4 bop . GO" at \hie 10".r
.. . ,MII ~Il\ roool'l1 boo..... YOUII' .Uorao, MY 1Ie.4 it t.. olD.o tbe 'l'Obe.to p3'0O.o41Ap
rOll' 'M ..'a'.. r.bio 1.Uor 11 ..140_0 tJaat tile "."oral tea Ntal'D tor \be oat.\. IIoa
.~~r b..n aoooptod .. ti1.4, .1' baa booa ..oep\.4 atto. an a4~ua~a\ tbat ,.u ......
,..
ftIl1 t. DO\ .. toNal olU1q ....._ai ub4.er ...Uoa 7UJ.. at tlla XA\.1'aal ...._
C.... .. w111 IIOt HOpeD \h18 0.... MwY.ll'. QIIJ.... ItnellllO !'Tooodare 94-68. ",1'04uOO4
_ u.. Hall: at t.bill lotUr. .pplio..
It TOu ba90 aw, qu..tl... ebaut ~. lottoI'. p1.... wrti. or 0.11 tbe poraoa Wba..
- aD4 toloJlbo_ auabol' .... lIha_ .t tho u, or \h1. loUOI'. It '011 tn:'u,. to IUI nUt
. .._.u.... aballi Ul10 loU.... ,10... '1'0.14. FOW' Ul.pl&oll. ~... aDd tha 1I08i OlWYoohllt
"1M tor IUI \0 ..U it we 0..4 lII441U-.l 1UonmUolI. Pl.... QUaoh \h1. 1Ou... ia IIIIIJ'
oorreopoJl4.DOo to Itd, WI id.IlUty FOlD' ..... Keep tlM OOPJ' tor FOW' ....aord..
r.baak ~OU tor poW' oooporetl.D.
ltaalo.un I
Copy at thl. lotter
~.ro 1'017 "VI.
~ ~.{}:?, . ~ ---
. DA...K:,.. ......J.O~;
<L-
T..~... ...................... _ '" . . . . . . . . . . . .. . . . . .. . ~ . . .. ,!92,800.00
~ ....... gilt - ~ (for..........,.., 12-31-7e) ............. ~~~,~uu.110
l.Jr*"dad .........................................
O"ecMbS.....,'*- ......... I...................,.. -0-.
.0WdIt kIr F-odoI" gift _ (mIgH-. fll'IoI' kt 1-1-77) . . . . . . . . . . . . . . . . .. -0-
Q'd1ot~cMedlI__ ............................... -()-
cr.cIt for tax on prtar tr'III'wferI ................,......,...... -0- ~ 192,800.00
TOIAI~ ...................... I.........,....... ,.,.......1-6=-
~~lftax .... ,., ......... ............, '0, 'of ....... ,t .... "",' :0-
r...---. atTY ,.................... I . . . . . . . . . . . . . . . . . . . . . . . . . . , . .
....n
".0. 8n "'. BoI'JMII"" Pill 1101O
&.oUw U7(Be) (ROY. ....,
OI:B'"
Exhibit "B"
.."9B6..3.1.I.I.-01
ua~~lu ONW uaAOR 01:5'.1 "6-3B-ZI
'()(J
''ra
'lfVI'\II)"'~'11911 ~~~
: COMMON~"ViV^,,,^
DFPAH1Mr:tjl (Jf f1LVrtHH
urlll 7BOflO\
HAll 'I ' 11'
~~
OfCWHll"S NAJ.l[ (1M!, r IRBI. ,!Jj()Wfl!Hf INI'I~lllJf;ft ~bl.w. ~Jo'.l. kl \8vwlllll 'I<f)(~~
/<liL LeI{
I
I!:
d~
1i~aj
:1i
z
o
I=i
~g
1"'0.
iii
o
o
1'J--/,PY /...J'
REV~1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
c.....
"
.:ed..(.(J
FlE HUMBER
:2-./
9 l-
o 0 60 /
CooNT1C
NU~ ~
!z
w
o
w
o
w
o
If " R- I<. 1ft
1'1
DA Tf or lit;., i ~(
G(X;IAl SI:ClIHIIV NLtII1Ul
OATfOFBIRrt!
I '1 L - .7 4 -,!) ~ ,J; 2 ')12$- II <) ? .71 2.11 0 II '7 / 'I
(Ir APPlICAll1 n f,URVlViNt1 GPOlJs'rs Nwr IlMiI. f'lIlO!,,\NO ~1I00lE IMlIALI SOCI,l..L SECURI1Y UuMIll:fl [ THIS RETURH MUST BE FILED IH DUPLICATE WITH THE
/.< LS 1- L/:fL, c: 1/-/' hI 11-1 C' /1 2. - / (... - ? B ,3 2- _ REGISTER OF WILLS
1, OrigIn/II Relum 0 2, Supplamenlill Return 0 3. Remainder Return (date 01 1!83l!l OliOf Ij:) 12. \ 182) -
gJ 4.llmlled Estale 0 4a fulure Inleresl Compromise (d"or",,,,,,,,, rl.r1-621 ~ 5. Fe<leral Estale Tax Rel"m Required
.8f 6 Decedent Died Testale (AnN;hCOllyofWl/Il 0 7. Docedenl Malnlalnetl a LIving Trust (Al\al:hcllfIyofTrustl _ 8, Tolal Numl>erol SRfe Depo31t Boxes
o 9.lIl~allon Procoods Rocelved 010. Spousal Poverty Cre<lll""ol"'''''et,.., 12.31-91 "d '.'.951 ~11. Eleellon to tax under See 9113(A) ("~'''''O,
THIS SECTION MIlST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO; -
NAlJE COMPtElE MAILING ADDRESS
W,L-L.,,,..., s. J)/r-N1&IS, t5S" O/VC> C-v, &C;,y
FIR~rN,.Wf )Jf~p~ablel ... ..
l.-f(.,(lnt;/L ,L ,o"'!N.lcL-.J C412.L-,.~L6/ ,P,q
TElEPHONE NUMBER
'?-I?- l3 - 383 (
I
o
u
.0-.
I 7-0/3
1. Roal Estale (Schedu~ A) (I)
2 S(ocks and Bonds (Schodu~ B) (2)
3 Cklsely Held Corpo(al~n,Partnershlp or Sole.Propllelorshlp (3)
4. Mortgages & NOles Rocelvab~ (SChedule D) (4)
5. Cash, Bank Daposlts & Miscellaneous Personal Properly (5)
Z (Sche<lule E)
0 6 Jolnl~ (;'1000 Properly (Scl1e<1u~ F) (6)
S 7. Inler.Vivos Trans'ers & Miscellaneous Non.Probate Properly (7)
::l (Schedule G or l)
I- A Total Groll A..sts (Iotal LInes 1-7)
~
0 9. Funeral Expenses & Admlnlslrallve Costa (Schedu~ H) (9)
&! 10. Debts 01 Decedenl, Mortgage lIabilllles, & l~ns (Schedu~ I) (10)
11. Total Deductions (Iotal LIlies 9 & 10)
IO,/30.0CJ
,tOt. ,0'18.00
,
/8,4 ~ C? .4:3
3 ,-4:3 '1
(6)
;:2-0 ,9> '1 0
2>,Cif80
00
,~J8,OBb .-13
.9-c"
00
(II)
2'7, :3 T 0.8 (,
,tI3,':(-IS.S-:r
12. N.t Valus 01 Estat. (line 6 minus line I I)
13. Chantable and Govemmenlal SequestslSec 9113 Trusts lor which an eleellon 10 tax has nol been
m,de (Schedule J)
14. H.t Valus Subject to Tax (line 12 minus line 13)
15. Amounl 01 line 14 taxable 't- S / 8.,d r- F,B
al the spousal tax rate I I -, ~ . x ,0
See Instructions on reverse side for applicable percsntage
16. Amounl of line 14 laxable II. .8 / t':J c; a 9 9 x
aI6%ffi~ I~ ,0 I
17. Amollnl of line 14 taxablo
at 15% rate x
(12)
(13)
(14)
-
,6 I S ,1- / ..s-.,y-=r-
0.00
(16)
22,9'/:2..00
.06
(16)
(17)
(16)
2.2..,"1 ( 2.. =c
.15
16 Tax Due
19
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Under pooaltiis o/perjury, t declare thaI I ha~o e~amined this return. IIlCludir19 OCcompJllyirg schedules and sl.llomenls, and 10 the 0051 army ~lIoYl'le<lge and belief, it i.~ true, OOHt'C1 and C<lmplole, DeciMatiOn of proDaTor other
!!J.~!LlIJ.l!il[lQlli!!Jeo(osontativolsbaso<lonalllnformlllionofwhlt;hDrODale(has~~rnL-.___
SIGNATURE OF PER.SON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
016'.r'l' '?/. 1<.6L-U~rL . 3.7(., C;", S-:"t'y~ S'r; ('"fIUd'!..,;'>1'/ /i'C>/3
-SIGNAI\IfE()fP~EROT-HE.R.TH~.)lE~T1VE "/) ADDRESS. .., , . DATE ---~.
L-dc.P{:::C-&........ /1:: c -,....J>.L. c.)/v~ iv, /'/'.0< S;; l 01/2L/S~t? ,Ap1;4>/.1 2 -- Jl S-- - 98
________._.___.____________.___~_.__ .:.::.::.L:.__ _ ___
~~'.,.!!<'"". C.mp." Add(;.r...: ..., m._....'_.__,
fJiflHI A/lOW !,'; --;. -.' (' ,I L_)'. 'CJ 'f'..<..t c- 'r
__~.~..~_._..o____~_/,~-~" \I, "__'_~_:"~4_:"'__~_'~ ,-
ell\' ...-~ AJ .).J t" ~ t'.
l t''f /.... 4:_ I,.. c.. .~
.__~_.~. ~.,_,~""'_~_"~'_M~_
L': I ~Ol :>l
.-
,
-.-J srmjJ4
.'
Tex Payment. and Credit.:
I To, Duo IP~o~ 11Ino 161
2. C'odl18lP~ymonl8
A SpoIlUI PovMy Clodll
B. P,IO! Paymenls
C OII<lOunl
(I)
2. '2.. t <J/ 2....
',f,41....~(,
/ I
SG:J 3/6
Tolal C,odlls (A + B + C) (2)
:\ InlerolUPanally If appliooble
O.lnla,nsl
E Pannlly
-
T olallnla,esUPenelly ( 0 + E I (3)
II line 211 gleeler Ihan line 1 + IIna 3, enter Ihe difference. This Is the OVERPAYMENT.
Check box on pege 1 line 19 to rsqUIII e refund (4)
II line 1 t IIno 311 grealer Ihen line 2, enter Ihe difference. This Ie Ihe TAX DUE. (5)
A Enlel Iha Inle,esl on Ihe ta, due. (M)
B. Enler Ihe lolal 01 line 5 t 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEAS!: ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Old decedent make a Iransfar and: Yes
8, retain the use or Income of the property transferred; "."........,.,..........".".."".................".." 0
b, retain the right to designata who shall use the property transferred pr Its Income; ""...."",." 0
0, retain a reversionary Interest; or...........,.....,.......".".,.,.""......,............"..........,.....,...."",..."" 0
d. receive the promise for life of either payments, beneflts or cero? ...."......"..."......,..........."..0
2, If death occurred on or before December 12, 19B2. did decedent within two yeara
preceding death transfer prcperty without receiving adequate conalderatlon? If death occurred
after December 12. 1982, did decedent transler property within one year of death without
receiving adequate consideration? ..... ..... ...,... .... ""....""". ,....."...... ...........",. .......... ..",.... ....".." 0
3. Old decedent own an "In truet for" or payable upon death bank account or security
at his or her death? ......"...........................".. ....."......... ............................."....0
4. Old decedent own en Individual retirement account, annuity, or other non-probate property?...1Rl
~
~
o
4,
/ ..3, 4 c:> ~
,
5
III
No
l8J
[EI
~
I
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
"
I'
I
,
,. '.: .' . ~" . J ,J , , '
72 P.B. ~9116 (a) (1.1) (I) provided for the reduction of the tax rate Imposed on the net value of transfers to or for the use of the
Illrvlvlng spousa from 6% to 3% for dates of death on or atter July 1, 1994 and before .January 1, 1995.
n P,S ~0116 (a) (1.1) (II) provided for the reduction of the rate Imposed on the net value of transfera to or for the use of the surviving
Ipouse from 3% to 0% for dates of death on or atter January 1, 1995. The statute does not exemet a Iransfer to a surviving spouse
from tex, and the statutory requirements for dlscloaure of assets and flllng a tax return are still applicable even If the surviving spouse
'I the only beneficiary.
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1996. Please answer the following question by placing an "x" In the
appropriate space.
Old Ihe dacadenl create a trual or 81mllar arrangemenl which 18 80lely for Ihe 8urvlvlng 8pouae'8 benefit for hl8 or her enllre
1I1allma7 Ye8 ~ No []
If you answered yes to the above question, the tax on the trust or similar arrangement Is postponed until the death of the second
spouse, at which time il will be lully taxable at the rate(s) applicable to the remainder beneficlary(les), Enter the value of the trust on
Schedule J, Part II, In order to remove It from the calculation of the tax due In this estale. You may wish to file Schedule 0 In order to
make the election available under Section 9113. If the election Is made, the trust or similar arrangement Is taxed In the estate of the
flrst decadent spouse, the portion of the trust or similar arrangement which beneflts the surviving spouse Is texed at the zero tax rate.
and the remainder is taxed at the rate(s) applicable to the remainder beneflclary(les). If you choose to make the election, you must
attach Schedule 0 to a timely,flled tax return, alon9 with Schodule(s) K and/or M In order to show the apportionmsnt of the trust or
similar arrangement bstween the surviving epouse and the remainder beneflclary(les).
~I
l,~"
~
~
...
1'1,
....1
'-
~.J
+
f.'
~'
Ul ~lnS8~ 11'qs II W&~I slq~ JO U01S1^OAd hU' JI 'a
'g8D04~n4 xVi 9~8~S& l'~ep9J ~oJ P&u1w~9~ap hl18u1J S8 u01~onpep
Igi1~'W e41 ~o enl'^ ~8110P a4~ o~ 18nba ~s891 ~8 sl u01~onp9p
lv~l~'w 94~ ~O~ OU1hJl18nb h~~9do~d ~94io 118 JO sasod~nd
X,~ a~8is9 18~9P9J ~O~ P9u1w~9~9P h118U1J S8 an[e^ a4~ snld
u01~'ooll' ~o 9i8P 94~ uo JO&~94~ 9nl'^ .a~~8w 9.80a~068 94.
~84~ P9P1^0~d 's9sodAnd x,~ 9~8.S9 18Aapa; AOJ 9~'~sa sso~6 hW
u1 pepnlou1 hl18u1J sl i1 4014M ~8 9nl'^ a4~ i8 panle^ aq 1184s
pU1~ u1 II Weil s14~ Aapun pa~800118 h~~adoAd hUY '0
'II wa~I s14~ Aapun ~J16 a4~ o~
P0~800118 aq h8W q~oq AO s~uaw~sa^u1 AO qSBO Aaq~13 '0
. II luau slqi oi il!enSAnd 'M3'l'l311 'W .LM3S'lID 'pu8qsnq
hW ~oJ iJ16 slq~ oi pa~nq1A~slP aq 11'4s 's~lJau9q A811w1s hue AO
'u01ionpap 18ilA8w 94i AOJ alq10l19u1 h~AadoAd ON 'S
. I I
wail slq. Aapun .J16 aq~ JO aZ1s aq~ 6u1~'lno18o u1 u01i8Aap1suoo
O.ul ua~8. aq 118qs h~Aado~d qons ~o an18^ a4i 'II wa.l
slq~ o~ iU8nsAnd u8qi aS1MAaqio a^la09~ 111M qi89p AW iB AO qieap
hW o. AOlAd p9^laoaA S8q pueqsnq hW q01qM 'sa1iaAliua hq Plaq
hid9do~d OU1pnlou1 'h~AadoAd hU8 o~ ~oads9A qi1M alqeMol18 81
'.lJauaq A811w1s hU8 AO 'uo1ionpap 18i1A8w aq. Jl :y
qeq~ i09~lP I 'hl0U1PAOOOY 'alq8hd
hq aS1MAa4io .ou PlnoM i8q~ saxI~ q~'ap a.8is AOJ ilpaAo hU8
AOJ pA86aA ~noq.1M PU8 sAaJsuIA. 6ulddl~s-uol.8Aaua6 JO UOS8aA hq
a.I+sa alq8x8~ hW JO OU1.uaw6ne aq. o. pA80aA .noq.1M pa.81no18o
9q 118qs .unow8 qons .8q. ~d9oxa 'X8. a.8.sa lBAap9J aq.
OU1.81no18o ul alqeMoll' s.lpaAo PU8 suol.onpap Aaq.o 118 JO asn
.
, depriving my estate of the marital deduction for federal estate
tax purposes, such provision is hereby revoked and this Item II
shall be read as if any portion thereof inoonsistent with
allowanoe of the marital deduction for federal estate tax
purposes is null and void.
~TEM III: If my husband, GILBERT M. KELLER, survives me by
thirty (30) days, I devise and bequeath the residue of my estate,
of every nature and wherever situate, to the Trustee hereinafter
named, IN TRUST, for the following uses and purposes:
A. To pay the net inoome therefrom to my husband,
GILBERT M. KELLER, for and during his lifetime in such periodic
installments as my Trustee shall find convenient, but at least as
often as quarter-annually.
B. As muoh of the principal of this Trust as Trustee,
in its sole disoretion, may from time to time think advisable for
the support of my husband to maintain him in the station of life
to which he is accustomed at my death, shall be either paid to
him or else applied directly for his benefit by Trustee after
taking into aooount his other readily available assets and
souroes of income.
C. Trustee may apply the net income of this Trust for
the support of my husband, GILBERT M. KELLER, should he by reason
of age, illness or any other cause, in the opinion of Trustee, be
incapable of disbursing it.
D. In addition to the above provisions, my husband
shall have the power to direct Trustee to pay to him or to apply
out of principal in each year, including the year of my death, an
~
~
.~
~
~
~
..
amount not in excess of the greater of Five Thousand ($5,000,00)
Dollars or five (5%) perce~t of the then aggregate value of the
Trust principal. This power is non-oumulative and oan be
exercised only by an i.nstrument in writing signed by my husband,
and delivered to Trustee.
E. Upon the death of my husband, GILBERT M. KELLER, or
upon my death should my husband predecease me, the Trustee shall
distribute the balanoe of the principal and any aooumulated and
undistributed inoome pursuant to the provisions of Item IV
herein.
ITEM IV: If my husband, GILBERT M. KELI,ER, predeceases me
or dies on or before the thirtieth (30th) day following my death,
I devise and bequeath all of my estate, of every nature wherever
situate in equal shares to such of my children, NANCY K. COXE,
CYNTHIA K. LYTTLE, and ALAN G. KELLER, as survive me by thirty
(30) days. Should any of my above named ohildren predecease or
die on or before the thirtieth (30th) day following my death, I
devise and bequeath the share of suon ohild as follows: ten
percent (10\) of my distributable estate under this Item IV to
said ohild's spouse living on the thirty-first (3Ist) day
following my death, and the residue of said child's share to her
or his issue, per stirpes, living on the thirty-first day
following my death; and should suoh ohild of mine leave no suoh
spouse or issue living on the thirty-first (31st) day following
my death, I devise and bequeath the share of suoh ohild to my
issue, per stirpes, living on the thirty-first (3Ist) day
following my death.
.
.
,
.
~TEM v: Should any person entitled to a share of my estate
not have attained the age of twenty-five (25) year$ at the time
of distribution to him or her or, in the opinion of the Trustee,
be inoapable of disbursing his or her share because of illness or
other cftuse, I devise and bequeath the share of each such issue
to the Trustee hereinafter named, IN SEPARATE TRUST, to hold,
manage, invest and reinvest the share so received, and the
accumulation of income thereon, and to use and apply the income
and principal, or so muoh thereof as, in the Trustee's
disoretion, may be neoessary or appropriate for such ohild's
support and eduoation (including oollege education, both graduate
and undergraduate) without regard to his or her parent's ability
to provide for such support or education, to make payment for
these purposes, without further responsibility, to such child or
such ohild's parents or to any person taking care of such ohild.
Any principal or inoome not so applied shall be distributed to
such child absolutely when he or she attains the age of twenty-
five (25) years or becomes competent. If he or she dies before
obtaining age twenty-five (25) or before becoming competent, the
Trust shall terminate and suoh shares shall be distributed to his
or her personal representative!
ITEM VI: The interests of the beneficiaries hereunder shall
not be subject to anticipation or voluntary or involuntary
alienation.
ITEM VII: All federal, state and other death taxes payable
beoause of my death, with respeot to the property for my gross
estate for tax purposes, whether or not passing under this will,
J
--
II
II
.
.
.
.
.
II
.
.
II
"
APPRAISAL CBRTIPICATE
I hereby oertify that upon application for valuation by:
THE ESTATE OF HARRIET M. KELLER
the undersigned personally inspected the following described
property:
All that certain tract of land with the improvements
thereon erected situate in the Borough of Carlisle, cumberland
county, pennsylvania, bounded and described as follows:
Beginning at a point on the North side of West South
Street at corner of lands now or formerly of. Dickinson School
of Law known as 355 West South Street; thence North along
lands of 355 West South Street, a distanCe of 152.5 feet to a
sixteen foot alley; thence West along said alley, a distance
of 23 feet to land noW or formerly of Dickinson School of Law
known as 359 West south Street! thence by said land known as
359 West South Street, South a distance of 152.5 feet to West
South Street; thence East along said West south Street, a
distance of 23 feet to the place of beginning.
Said lot having a frontage on West South Street of 23
feet and a uniform depth to the alley aforesaid of 152.5
feet. Being improved with a semi-detached dW0l1in9 house
known as and numbered 357 West south Street.
To the best of my knowledge and belief the statements
contained in this report are true and correct, and that
neither the employment to make this appraisal nor the
compensation is contingent upon the value reported, and that
in my opinion the Market Value as of May 25, 1997 is:
ONE HUNDRED AND ONE THOUSAND THREE l~RED DOLLARS
$101,300
The property was apprai~ed as a whole, subject to the
contingent and limiting conditions outlined herein.
~~~
Larry E. Foote
Chief Appraiser
',"', '
SALES COMPARISON ANALYSIS
HHlllO fUton! ftnlon 0' nrOnOrllUD HrV moM lJl!I\UUf /lIId [l1C1JClrIIIlIH III 11\1111(11:1 11I1(1 hllvu hUlttl CllI\lIlelorud III UIII tlwkul (1I1111VIlIIl lIul dtlUl1flpllUll Il1ohll.loli n (/(11111/ ;uIIU',;llIllIlll lilllw hi
mnrko( HHlCl!l.ll\ to 11'10110 1l0rllll 01 IIIVI\lIlnont lJWlnt!ollllOlwllw\ !llll 1I1111IIHlI /I!\/J OWlIpllrnlJhl plOnorlloll (I n 1I1!Jl1IIiC(HlIlltlll1 hI t1\fl O(Jtllpllfllllltt prupm!y hi 81lnOllOf I<l, or 110010 10I'.1l/,1l,1,
tMn. 1t\(J IIllblocl nrOporl'l, n minus (...) Ildl\lstlllonl !s mDdo, lhus rOcJLlcino Iho IHellenlo,t lJlllllO or IlI/l/ioet, II (I !tllJIIlIICIlIlI 1l\lfH III Ihl) eOrTllwultllu is 1I1101l0r to. 0/ 10:,5 l.lvn/III)lp (Iliff
lhel SI/b)oCl proporly, II pluS (i) odjUlIlmllllllll mndtl, 11111& hlCrolllllng 11m ilW'Hcl1l0d ...01\10 01 IhllllUlJiucl.
COMPAI1AOLE NO. 1
135 W. South Street
C a ~lli!J.~,,- .
2 blocks
COMPAnAIIIJ NO.2
..___...r..._'.... ,...._._. .___.
108 W, South Street
__4 ~~,H.rliBle
2 blocks
COMPAI1AIIL.I' NO :\
.. .~--_. ..,~....__. ...-.
203 Walnut Stre"e
.~.~IXJ_ i)}, Ll,:...
2 b locb
~~.I OUlI
!2W2-........I:~_
Courthous(! l(j HI.S
'iJESCiili,'il()iiT, I.' \ I ,.
....,_. "I
1l.9.\l~. .. , . ..N.Qnq Npl10
1I~le.o!!;ill~/1'll1l1_ .._ !l.L9LS.:.7.:1:-.n... .J t-.I-.~~. . .-.i.. ._4::.2.::.% .... :....... ....... .4.... HQ..
oenlio" ._ Go.o.sL......_. ...... J).il'LU~.L .........:........._....__ ....s.imil\\.L...... .-i...........-.... iLimi.l.<lI.........,
lielVlo", _.. n~_?'..I..~2,?'....?.9.~_.)(.H.O.~ ._.. :.......-....__ .19~-X..J.l2~...i...._._... .'... .V'..~..9.U '... T
1I0'iI'/"illl:l '\IIi''','.I.. .... llei'..\ Y.'. 'i.~!I.'.~~.<). .f.::.,~j:.;L.'Yllll.~.9.\:... ...L.O.Q!L, _SjJllU(l.L ._____ :.. ..._. _..... ..... .S.~III U"L. ...
1I01llyol 'clJlI:'IIIICI'O.'!. il r islL..._..._.._. il r i~_Lill!.liQ.,i_..J.....Jl.Q..Q.... ..lliillU'._:... ._..._.... lLi.ml1.iLL.
!~..__ ....H_._2l.J!!..I.l..L'i..... 97 years ._.L____....LZlye~rs .....1_....__..___ 91-YJlgDL...:.
.CO"dIIIOI~ .....__ Avg-~ooc!.,...":""_ ..ti.m1,l.i!L,_._._I_._.___ ._~~Il.2.\'__:_-(.2.~OOO~.., ..lim.i..:)Ju.,----:--..
l\lJOVC Gr(1(IC ~~~~~~~.:.~l;~ _~~~:~(,I!~~~.:.~~...: ~.:~~t~:~,~...: ~~~~.:~:::.~I_I.j~_:
OOOlColllI1 ~. 3 : I 7: 3: I J (2,000) 7: 4 : ILj (3,000) 6 :3 : il; , (I,UOUI
.'~s.t'-"'~Q.0!~~.___.J..2~._~:!.I:..-.-J...L210_2LI'!J 9.700 1.756.SqF1i (~.70Ql.. 1.700 Sq.rl~.J2,OI]O)
Basoment & finished : , :
oom~ Uclaw GW(!ll Full bomt. Si.milar : . Similar: Similar
------..-- -.----....-..-- ----.-~--.-_.--....~,I-.-...-~~- -~--..----'I.----..--.-.-.-.-. ..~.~~--_........ '--'1
I~~C~O""~.~!~IL... AveraRe __ ..Similar ____L___ _Simi1.il.L_._:_..__.___... .~imi laL....
IlcolIr1l)JCooIrr2L._ OilJ!lL........_ E!lJU!!.L.........L._____.___ ..9aa,!lt\!f.~.LctU].Jl_Q.9L.?J.!]1JJ!lL.. _.,.
".'~19_o/f"'tO!L......... J'::'~_~.L. g!l,aK~_ _~.Q.D.~....... .".:__ .f,Q9.9.... ..~.Q.!l~.... .... ...... i. ..?,.QQ.o...... .~.(lne.. ....._...
OICIH1$,Pilllo, Porch,balcOllY i Stoop, porchi 'l'wo porehU~i,
".o?'.s..:!~._.._...._. wo.'?.c!...cl.~'S.~'. .... .~.t.O.9.P ......\ ...... ?..QQQ.... .~'!)f'J .....l'.0''-\1, i. .balc:gny.,..
rpOCI~1 Gl\crOY Typica 1. for I :
!.~I~!~:~~.:.~.._._ the t"~Bi_q!l..!___ Ji imi l.9.I..__."..._~:__...~_"..~,.._ ...Ji iIJLll.itL_.__m...;........___......_..... .~L)imllUL......n.
"opla(00L______ None S imila ~_.._..:....:........ F i re.cl!'c9._.:__\..l,JLOOL S imi liLL........ _...,.
Oihsr (e.g, ki\c~wn: ,
,luip, rCll1o(!clino) Bdrm. in atti 'None : I 000 '
_____._._____ _--L-_._~__
~UJ.I~L__._ ~ 15.700
::J\{I(III
1,111111
I,(!{!I'
.'I,WH)
$ 105 600. 101 30.0 ;;c: II'
011111""'15 011 Morkol Oala Wi th adjua tmenta. a 1 L~.I~.~~E.~!E.P.arab le sal;."-..i'..r_e__.~.",:E_P.t.~bJ.~._[Q.!:....!b.~ .dlr.~v I "" I ,
cOIII!)a.'J~.()I1...".'!.~!l"i!l. and confirl\l__~.L(iJlul opin.ion of value.of__!'L!2.!...L300 ._.___...____.._.____
1':1 .
.. .
. ._-_._-~._.-....._._-------_.~_._~-_._--~_.'-_..~.__._.._.-----.-.--....-- ...----....-
___... ~_'. .....________.__._..~. .., ..~.".___,.~__........._.___....___.~.. ._....~,. ____.., ____.,__...__,~~.____....n'_ ~._, .~.~._______...__..
.._._.~ .~.,,' ,,__ ~~.' w.._._.,.....___.__._n,..____.__ ____~__~..__._._.,._._.___.. .~. ...,_______._n_.____.._
""":".""'.
COMMONWEAL Tf! OF PENNSYLVANIA
INHERITANCE TAX RETURN
. ';N C .NT
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
ESTATE OF
kEl~l-..fEl:Z1
1-( AI a... (.LI I...-=" I
NI.
flLF. NUMBER
__ ;2/97'- -050L._
Tho schedula musl be comp~led and flied II Iha answar 10 any 01 quasl~ns llhrough 4 on Iha ,",srsa s~a ollha REV.1500 COVER SHEET ~ yes.
DESCRiPTION OF PROPERTY
ItlClUOl: THE WJ,m Of lHf: TIUH8FIRR !HEIR RH.AiIOlIJHlP TO Of:CU"E~,!.NO tHE PAl( Of lAA'1SfER
Al1ACu ACQI'l' OF fHe Dl'ED fOR Rfk eaT>\Ie ,
1,
)/IZvOeN'Tf'1 c:..-
O,,;./f'"n.-4C-'T '# 9''1-t"Jrt8cJ
%OF
DA TF. OF DEATH DECD'S EXCLUSION TAXABLE VALliE
fi.QE.A . T iNTERESL " ICABlP.
3....4.3?,c:O / ()(J ~ '3/48'7,Od
ITEM
TOTAL (Also anler on line 7, Recapitulation) $ '30, 4 a C}', 00
(If mora space 19 naaded, Insert additional sheels of Ihe same size)
SCHEDULE K
LIFE EST A TE, ANNUITY
& TERM CERTAIN
Check Box 4 on Rev.1500 Cover Sheet
--
FILE NUMBER
/<:: eLL8IJ....,. i'I,(/ rJ..f~!f;'-L_f!.L___._.______._______?-1 7~ - Q,5'O /
This schedule is to be used for all single life, joint or successive life estate and term certain calculations, For dates of death
prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit.
Actuarial factors can be found In IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5 -1.89.
Indicate the type of instrument which created the future Interest below and attach a copy to the tax rotum.
!Xl Will rJ Intervlvos Deed of Trust [J Other
LIFE E~TATE INTER.EST ~ALC_~~TIO~
NEAREST AGE AT
DATE OF DEATH
,9.,3
,~IV"""'I''''.
COMMONWIAl HI Of PINNSYlVMjIA
IW-If.RlrANCE lAX HElURN
RESI[)!:Nr OF.C[{JENT
ESTATE OF
at / J...... 1"
NAME(S) OF
LIFE TENA~T~L____.
/'7: /.ccLLe/L.
DATE OE.!llf3Jl:1.
/';;( -J,S--I'!J
1. Value of fund from which life estate Is payable
2. Actuarial factor per appropriate tabie
Interest table rate - 031/2% 06% 0 10% [Rj Variable Rate ff, l.. %
3. Value of life estate (Line 1111ultlplled by Line 2)
ANNUITY INTEREST CALCULATION
NEAREST AGE AT
DATE OF DEATH
NAME(S) OF
ANNUITANT S
DATE OF BIRTH
TERM OF YEARS LIFE ESTATEIS
PAYABLE
-~ Lifeor 0 Term of Years _=~-
o Life or 0 Term of Yeers .___
o Life or 0 Term of Years _
o Life or 0 Term of Years _~
$..0 ) t3<S'V, 6 7-
, :3'1-02. 2_
$ .2 2. L/( 4/81,1, S8
-
TERM OF YEARS
ANNUITY IS PAYABLE
o Life or 0 Term of Years _
o Life or 0 Term of Years _
o Life or 0 Term of Years __
o Life or 0 Term 0' Yeaffi=
1, Value of fund from which annuity Is payable $
2, Check appropriate block beiow and enter corresponding (number)
Frequency of payout - 0 Weekly (52) 0 BI-weekly (26) 0 Monthly (12)
o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 0 Other ( )
3, Amount of payout per period $
4, Aggregate annual payment, Line 2 multiplied by Line 3
5, Annuity Factor (see instructions)
Interest table rate 031/2% 06% 010% 0 Variable Rate %
6, Adjustment Factor (see Instructions)
7. Value of annuity -If using 31/2%, 6%, 10%, or if variable rate and period payout Is at end of period,
calculation Is : Line 4 x Line 5 x Line 6 $
If using variable rate and period payout Is at beginning of period, calculation Is :
(Line 4 x Line 5 x Line 6) + Line 3 $
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on
Schedules A through G of this tax return. The resulting life or annuity Interest(s) should be reported at the appropriate tax rate on
_._ L1nes~5, 16and 17. _____
(If mora 'pace 15 nooded, Inser\ additional sheets 01 Ihe safllO slzel
PIJIlI'OSfllF
NOTlCEI
To fulfill the recr.dt.."tl (If SecUon 214'; (b) of tn. JnherltlnOl and Elt,t. hK Aot, Act 21 of 1".&.
(72 P.S. s.oUon 91,41),
htectl the tOl> portion of thh NoUCMl Ind sulMllt with your PIYMr1t to tho Rqlst.r of Nilb prJnt.t on the
re""r.. litle.
~~ .... ClheOk or ItOOIIY orMr Ply.1e tOI REGISTER OF MILLS, AGENT.
PA\1fJHTI
REFUHO (~) I
A r.fll'ld of . tlX (lr~1t ny be r~.t~ by OCMlpltt1nA an "AppllolUon for R,fund of Pennlvlv.,l.
]nMr1t~ Wld Elt,t. lll(" tREV-13UJ. Applloatlon. .t. 1",.U.l. at ttw Offl~ of the Meght.r of WUh,
eny of t~ 2~ R~Yenue Dlstrlot Offlc.. or fr~ the o.part-.nt'. 2~-hour In~rlna ..tvl01 ~r. for for-I ordlrlngl
In ~.ylv.nJ. 1~aOD~J6Z-20S0. out.ld8 P,nnlylv.ola end within 10011 Harrl~ra at.. (717) 7e7.aO~,
TOO' (717) 77:!-2252 UMIat log l.,..lrltd Only).
08JECTJOHSl Any Pith' In Inter..t l1l)t ..thfled with the III.MIl...nt of h)( I' .tlottn on thh notlos '1)' obJeot wUMn
11xty (60) dayS of recllpt of this Hotlo~ bYI
--..rHtM'! prot..t to the PI. o.partMnt uf Re....nue, Board of App..h, Dept, 281021, Hlrrllburg, PI. 17128~l021. OR
--.leotlna to ha.... the .att.r det.r.lned at audit of tho p8r'OMl r~ruentetly., OR
--Itf)pUJ to the Orph8n.' Court.
ADHIH-
ISTRATIYE
CORRECTIONS, f8Gtual .1"1"01'" dlfCovered on thl. .....--.nt ~hould bQ 8ddra.18d In wrltJng 'tOI PA Oepart-.nt of RaY~1
lureeu of Individual T.~.., .TTNI Po It ....t...nt Ravlew unit, Dept. 280601, ~rrllbura, P. 1112&-0601,
Phone (111l 181~6S0S. Se. page S of the bookl.t "In.tructlon. for InherittMtOe Tax R.turn for a R.lldent
Decadent" (REV-IS01) for en a~pl~tIOfI of ~inl.tr.tl....I~ oorr80t~le error..
PENALTY,
The IS;( t8); ~.ty non-participation PWIalty It caputad on thf, total of tho tali' and Int.,...t .....tad, and not
",.id befora .Mnuary 16, 1996, the flr.t day .Uer the .nd of the tax ......ty period. Thlt non-Participation
p.,..lb Is lIPP'la11lble in the .Me MM8r ClOd hi the the .... U.. pa,.jod a. you NOUld~.l the hx and intar..t
tm.t hat Men ftu.llsed a. indloahd on thh notice,
INTEREST,
For data. pf ~th on or after 10-~'91. Penn'Ylvanla E~t.te Tax ba.ed on tho F.der.l E.tet. T.x
r.turn becOlNl. delinquent .t the expiration of nine (09) IlOnthll frOll the date of dellth,
For data. of death prior to 10-3-91, Penn.ylvanla E.tate Tex baled on the F.a.ral E,t.t. T.1i' return
beCOItIl d811nqu.nt at the expjratlon of ehtht..n (181 aonths frOll the dato of death,
Taxal whloh beeaM delinquent befora January 1, 1982 bee,. Interut et the rata of sh: (6:0 Pftroent par MlftUI
oalculated at a dally rate of .000164, .11 teIC.. which ba'cllle dalinquant on or aft.r .Mol..r" 1, 1982 .,111 MIIr
Inter..t at a rat. which will vary fr.,. calandar ye.r to calendllr yellr with that rat. MnOUrlC8d by the PA
o.plrtMnt of A.venlN. TM IIPPl!cable inter..t ret.. for 1982 through 1998 lira'
Vee, Inh,...t Rat. Dally 1ntel'..t ~'lKltor Vaar Inter'lt Rate Dally Interut hotel"
1982 20i'.: .OOOSU 1987 9% .000241
I'll' 16;: .000456 198a~I9'91 lli'.: ,010301
1984 Hi.: ,000301 '99' 9% .000247
1'115 13% .0005506 )~5~1994 7% ,01l0192
1916 lOlC .000214 1995~1996 9i: ,000241
n lnt.r.. t I, oe1culated al follOMl1
IHTEREST c BALAHCE OF TAX UNPAID X HUNBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
.-Any NatJoa J.auad after t~ tali' bMc~1 dellnqulnt will reflect an Int.r..t ,.leuletlon to fifteen (15) ~y.
ba~o:ld the data of the ........nt, If p.YtI8f1t II Il8de aUlr the Interalt cOllPUt.Uon d.'te IhOWfI on the
Notica, additional Intera.t ~.t be oalculated.
Q9-07-1998
KELLER
05-25-1997
21 97-0501
CUMBERLAND
101
Em-----AiIOunrR..Itt~n-- j
====,~..=-,....~--=
--~_._--~..~.-_..~-----
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR VOUR RECORDS ~
fiE"y:m""i!X."AFP"iiIF9'iT"iiilficnip"YNHEifii'ANcE-i'iix-i\-PPR'AisEHiii'r;-,H.iiiiiAiicE-iili--------..--------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
HARRIET M FILE NO. 21 97-050.1 ACN 101
If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will
,'efleet 'figures thet inelutle the total of 6J.J.. returns aSlIessed to date.
ASSESSMENT OF TAXI
IS. AMOunt of line 14 at Spousal rat. (1&)
16. A.aunt of Line 14 taxable .t Lj~.l/Cl.s. A rat. (16l
17. A.aunt of l!n. 14 taxable .t Collaterel/Class Brat. (11)
18. Prinoipal "ax Due
TAX CREDITS I
PAYNENT
DATE
08-25-1997
(' /,\ ,I /',
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAKES
INttt:RIlANCt UK DI\lIGtOH
1)(']11, 2110601
f1ARRISBtJRG, VA I1U8-0601
NOTICE OF INHERITANCE TAK
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
OF DEDIICTIONS AND ARGESSNENT Of TAK
WILLIAM 5 DANIELS ESQ
ONE W HIGH ST
CARLISLE
DATE
ESTATE OF
DATI OF DEATH
FILE NUMIIR
COUNTV
ACN
PA 17013
ESTATE OF KElLER
TAK RETURN WAS I I X 1 ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RF.TURN
1. R.~l Elt.t. (Schedule AI
2. Stock. ~d Bonds (So~dul. 8)
3. Clos.ly ~ld stock/Partnership Inter..t (Sohedule C)
4. HortvaaeG/Hot.. Mac.ivable (Schedule DJ
Ii. C..h/Bank Depoll1 tc/Hhc. Per.on.l Pr.operty CSchlKkJl. E)
6. Jointly Own()d Prclperty (Sohedule F)
7. Transfers ISchedul. 0)
8. Total A.I.h
I CItANGED
11)
(21
(3)
(4)
(5)
(6)
(7)
10.130.00
606.04L.!!J!..
. Oil
.00
18.469.43
.00
3.439.!!Q.
(81
APPROVID DEDUCTIONS AND EXEMPTIONS:
9. Funer.l E~p.n..s/A~, Co.t,/Hllc. Expans.. (Sohedule H)
10. Debts/Hartg.g. liablliti../liens (Schedule I)
11. Total D.duoUonll
12. Hat Valu. of Tax R.turn
13. Ch.rit.bl./GoY~r~.nt.l Bequ..t.; Non-alectad 9113 Trust.
14. Net Va_lu. of Ect.t. Subjeot to Tax
20,590.86
(9)
110)
3.980.00
1111
1121
113)
114)
(Schedule JI
NOTE:
231,845,58 K .00.
381,869,99 K .06.-
.00 K ,15.
118)
RECEIPT
NUNBER
AAf1l676
DISCOUNT ('1
INTEREST/PEN PAID (-)
1,145.60
AHOUNT PAID
34,500.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AfTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(I
*'
.IV'lf~' U 'f' Ut'''1
HARIU ET
M
DATE 09-07-1998
NOTE I To in sura proper
oradit to y~r acoount,
.ubJolt tIM upper portion
of thh for. with your
tax p.yaent.
638,086.43
24.370..Jlta..
613,715.57
.00
613,715.57
.00
22,912.00
,00
22,912.00
35,645.60
12,733.60CR
,00
12,733.60CR
I IF TOTAL DUE IS LESS TitAN .1, NO PAYNENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND, SEE REVERSE SIDE OF TIllS FORll FOR INSTRUCTIONS, 1
U"\
\"I
,\,.",?
~?
.GI'
~
u
<v
a:
~'R
i,,)
,,,
-, ~;
~d-
t)j
RESUVATtOMI Est,t.. of dHedenb d~inll on 01' "for.. DeeMbe,. U. 1982 -- 1'-1 MY fUture Int.t..t In th. ..t.t. 11 trM.ftrtld
in po.....ion or ~jo~t to Cllu, ) (coll,taral) banGflcl.ri.. of the decadent .fter tht IxpJratlon of ,"y ..tat. for
11'. vr for y..r., tM C~onw..l..th hlr.t)y .l<pr....h rea.tv.. the rlaht to ItfJPrCllh. .w .u.... trllf'lhr tnhtlrltMQI TQXU
at tM lawful Cla.. a (ool1l1ta,.eU f'I't. em any luch futuro Int.rI8t.
PIJRt>OSE Of'
NOTICE! To fulfill the ,.aqulrHel1ts of Seotion 214D of thl Inhilritanca and Estate Tal< ,I,ot, Act 21 of 199!L (n P,S.
$ectlot1 9140).
fJAYtEHTI Ibtaoh the top portion of thh Notica and subait with your pa!/..nt to the RIlIlIter of Wills prlntad on thl revlr.. IldI.
hKah C1twck or ~OIIY order paYBblv tilt ftEOISTER OF KILLS, AGENT
REFt*D (CAl, A refund of II tox crlldlt, which WtlS mlt reqUtl9totl on the Tax Return, MaY be raqualJtad by oOllplaUnll W1 "AppUcation
for Refund uf P$OOlylvttnln Inharlhmco Ilnd f.stete Tax" (FcEV-13Ul, AppllcaUDfl' 11I'a bV:tUllbl. ftt the OHloe
of thtl Reglltar of Willi, any of the 23 Rellenu. DlstriClt Offici'S, or by COlling thA spaol"l 24-hour
enfitflrhm .o,'vloo nUllllbor~ for forlls ordering: In P8nnsylv~n18 1-800-362-2050, outside P.nnsvlvlKlla end
within 100al HlIrrhburg ..rall (717) 787-1'I094, TOOl (7)7) 772-2ZS2 Wa8r1nv IlIfIltlrltd Only).
OBJECTIONS I Any pliIrty in Intere.t not IIl1thfled wHh tho 8ppr81uaent, lI11owllnc:e or dh;IoUOlolallC. of dtducUvns, or .....sttant
of tax (JnoludlllU dllcount or Interest) 85 shown on thh NoUco 'nlst objact wIthin ,hetll (60) dllya of rlKl.lpt of
this Notice by I
~~writton prota.t to tho PA DaparhUlIlt of Rftvol\ue, Board of Appeal"" Dept. 281021, Harrh:burll, PA 17128-1021, OR
-Malaothm to have the allttar dater.lned 8t audit of the 8CCOunt of the par.onal repre.entIlUvo, OR
--spreal to the Orphans' Court.
ADltIH
ISTRATlYE
_eTl,,",,:
F."tuel error. dhoovql"ad on this I')Uu5.ent should bIOI addrossod In loiIrJtinll tOI PA llopllrtalt\1t of FiIlYUrlI.M,
Bur'.au of IOtIhddual Tftl"ll, A.TTNI Pont AuuuMunt Review Unit, OIlPt. 280601, Ilflrr-isburg, PA 17128-0601
Phono (711) 7&7-6505. SlIe paga S of the tooklet "Instructlol1s for Intmritancu Tflx Return for D Resident
DeCl)dent" (REV-IS01) far an Rxp18118t1on of adllJrdstratlvlIlIty corr.dabl" Pl'rors,
DISCDUHll
If any tax duo Is paid loiIlthln thrue (3) calundllr aonthn llfter th0 decII(t.!mt's dal'lth, a f!va p.rt;ant (5:0 dhcount of
tho tax P81d Is 811m4ed,
PEM4LTYI
Tt'Ma 15% tax Mnesty non-padlolpatlon panalty h: (lOllputad on the totol of the bx and Inter..t a.....5d, Ill1d not
paid before J8OO8rll 18, 1996, tho fir,t <.48'1 "Her the end of tho tnx ..nut}' porlod, Thh llon~p"rUclplttion
penalty Is appealable in the SHU ..nner and in tha tha s..a tiMe pllriod ., YOU would appelll thtl tax Itf'.d inter..t
thet has boen assessed as il'ldlceted on this notice.
INTEREST I
Intere.t is oharged baQlnnlng with flf"st dfty of do!Jnquenoy, or nll'lll (91 .onths and on4 (1) day frOll the datil of
dallth, to tho d.te of pflYlllllnt. T8X8$ which beONe doUflquant beflll'. January I, 1982 hear Intorfl.t at the rat. of
Ill< (6:0 percent par II!'\nUIII cl'Ilculatlld lilt 8 dnlly rate of ,000164. All t8XU loiIhlc:h bllc.a dfllInquent On Mld i.\ftar
.Im'lu&ry 1, 1982 will bur Inter""st nt 8 rate which ..iii varv frail calCindnr YliUlr' to call1lndar yoar with that I'at.
announced by the PA Dupnrt..nt of Revenue. Tho IIpp1!coblo tntal'8ftt rItes fof' lI'tll through 199& .ral
!!!r Inter.st Rate Dally It.t.rut Fft(;~.lll: !!!.!r Intorunt Rota .tn.!!L.!!l!.!r.!.!.t~
1952 Ztii! .00i1548 19ft7 I)" .000247
'.
1983 16% .0004]8 1l)88~1991 11% .000301
1'84 111: .000301 1992 9% ,000247
1985 13;: .000356 1993~1994 7% .000192
19&6 10% .000274 1995~1998 9% .000247
uJnt,.rest I. calculated BS follows:
INTEREST' BAloANCE OF TAX UNPAIO X NUNBER O~' OAYS DELINqUENT X OAILY INTEREST FACTOR
~.AflY Notice h.ued Ilftllr too tax beCOfiS delinquent will rofl.ct 1111 Intore.t calculation to fift....n (15) day'
beyond tho dnt. of tt~ ......aunt. If pey.ont Is _&de .fter the lnterest cORPutatlon dBte .hown ontha
Notlca, addJtlonbl inter..t ~.t be cnlcul.t.d,
<I
';1
)1 PURPOSE OF
NOTICE I
PAYMf.NTI
,I
I REFUND (CR) I
"
OBJECTIONSl
I
I ADHIN-
iSTRATlVE
CORRECTIOHS I
peNALTY,
INTERESTl
To fulfill the rtqUlr..-nt. of S.~tlon 214& (b) of the InhlrltlnGl eRd E.t.t. T.x Aot, Aot 21 of 1995, (72 P,G,
SleUon 914&).
DatlOh tht top portion of this Notlol end lub.lt with your P.~t to the Rlgi.tor of WIll. prInted on the
ntllr.. side.
-- MMe c:shttok or .oney order payable tal REGISTER OF MILLS J AGENT,
A refund of . t'M: oredlt ..y b, requutect by oOllflleUl1g an "Appl1oaUon for Rofund of P.nnSYlvanla
Inheritance end Est.te lax" (REV-ISIS), APpllcutl~n. ar. available at the affine of the Rlgllter of Will.,
any of the 2S Rlvlnue Dhtrlct Offloes or frail tllll Depart..nt'. 24-hqur anl...rlng IIrvlo. ~erl fot fora.orderlngl
In PennlYlvanla 1-800-36e-2050, out. Ide PennSYlvania and within loaal H.rrl.burg .r.. (117) 787-8094,
TOOl (717) 772-2252 (Hearlno Illpalrld Onb),
Any plrty In lnt.ra.t not .atl.fled with tho al.n....ot of tax .. .hown on this notlo. ..y obj.ot within
.I~ty (60) day. of reoelpt of this Hotloe bYI
--writt." protest to the PA o.pa"t..nt of R.vellUl, loard of Appeah, Dept, 211021, H8rrltburg, PA 17128-U21, OR
--.I.ctIng 1;0 have thl .atter d,ttralned at audit of the par.onal r.pr...ntaUv., OR
--.pp.al to the Orphan,' Court '
Faotual .rror. dlloo"'"'lIId on thll ."U'"lnt llihould bt IIddr....d In writing tell PA D.part..nt of R.....0U8,
lur..u of Indl...ldUal T.x." ATTNl Post A.......nt R.vitw Unit, o.pt; 280601, lUIrrhburg, PA 17126-0601,
Phone (717) 187-6505. S.e pa.. 5 of the booki.t "In.tructlons for InheritancI T.M: RAturh for a R..ldlnt
ole.dtnt.. (REYM1!iOl) for an oM:phnatlon of adlllnlttraUv.ty corr.ct.ble ,,'rtlr.,
TM IS>: taM: .-na.ty non~partlolpatlon penalty 11 ooaput.d on the total of 1:he t.x and Intlrllt ......ed, and not
p.ld blfor. January 18, 1996, thl fir.t day aft.r thl and of tht tlX ..nl.ty p.rlod. Thlft non-participation
ptfUllb .. .~alahl. In the .... a.nner and in th8 th8 .811. till. p.riod a. you would IIpp.al the ta)( and Int.rllt
that ha. be.n .......d as indicated on this notlc..
Addltlon.1 P.nn.yl....nl. E.tDt. Te~ .ss....d as a r.,ult of a ohengt on th. Faderal E.tate T'M: cloajog
I.tt.r btOM.. delinquent at the 'M:'plratlon of OM (1) IIonth frOll the d.t. the final notloe of the lner....
In F.d.ral E,t.h T.M: Is received,
TaM" which bee... d.llnquent b.fore January I, 1962 be.r Inter..t .t the r.t. of .Ix (6~) pare.nt ptr ~
Clloulat.d at I d.lly rate of .000164. All taM:a. which baca.. ~llnquent on or .fter January I, 1982 wlllbltr
Inhlr..t I:It . I'atl which will var!.' frail o.lendar year to o.lIIOO.r year with that rete .nnounoed by the PA
Dep.rt..nt of M.....n~. Th. .pplloable Int.re.t ratt' for 1982 through 1998 ar.l
" U!!; IntlrlU Ret. Dally Int.r..t Factor y!!!' ~~ DailY Int.r..t Factor
19112 ZOX .000646 1987 9X ,000247
1983 16X ,0004S6 19l!6~1991 11:<' .000501
1914 11% .000301 1992 9X ,000247
1985 UX .0005&6 1993-1994 n ,000192
1916 10Y. .000274 1991i-1998 9X ,080247
~~lnttr..t 1. oaloulat.d ., followtl
IN'lBREST . 8ALA"CE OF TAX U"PAIO X "U"BBR OF DAYS DBLI"QUBIlT X DAILY I"TERBST FACTOR
--Any Notice luuad aftlr the t.ox baaCllI' delinquent will roft.ct .n Int.r..t aaloul.tlcn to flft..n (15) dIY'
beyond thl! datt of the .....lIHOt. If p.yant It ..de .ft.r the Int.r..t cOIlpuhtlon d.te ,hewn on the
Notlo., .ddltlon.l Int~r..t lIU.t bt a.tculated.
flAvttlNTI
ht-oh UM top jrortloh of thb HoUce Clnd .alt wHh Your peYlMflt ... Plyabh to tht nan WId Udr...
printed on the ttvtr.. licit.
If RESIDENT l)ECEOONT lIalee chafok (lr ltfHl.v order PIYable 'lOI REGISTER OF WILLS) AGENT.
If NOH-RtSIDEHT DecEDENT lIak. at.-ek or IIf)ney ordtr payable tOI CottMONWEALTfI Of PENNSYLVANIA,
ftEFUND (CA)1 A nfund nf . hx credlt, whlctl WftB not r.quootad 01\ the Tl:lx Raturn, IlBY be reque.ted by oOllpleUng M
"Application for Refund of PlIInnsylvan18 InhtrltlMl<le IInd Esbrte Tax" (REV.nu), Applications .re IIvaJlabl. at
tho Offloe of tn. Replator of WUh, any hf tho 23 Revaf'lllfi DJ'lltriot Offices or frog the nap.rt..nt'. 2.....hour
an....rlng ..rvlce IltMb.rs for forlls ordering I In Pllnnsylvenhl 1-1\00-362..2050, outdde Pannsylvania
tlnd within ~oa.l Harr15burg area (717) 787.8094, TD"" (717) 772-Zl52 Waeri"\) I_paired onlY),
R!PL'" TOl
Question. r.gardin" .,'rors cont~ined on this noUclI should be andrftuad tOI p~ DepartllOnt of R8vllmM, lIurlau
of Individual Yax.., ATTN: Post Assas'''nt Review Unit, BlIpt. 280601, Harrisburg, PA 17128-0601, phono
(717) 7&7~6S0S.
DISCOlM'I
If any tex due i. paid within three (3) calendar ~onth~ after the decadent.s d8ath, 8 fiV8 percent (5%> dSscount
of the ta~ paid i6 allowed.
PENAL TV 1
The 15% tax aanesty non-partioipation penalty i~ o~uted on th_ total of the tax and IntQr..t a..e.'ed, and not
paid before January 18, 1996, the first day aftar the end of the t8~ allna.ty period.
INTEREST 1
Intera.t i. Charged beginning with fir>>t day of delinquenoYI or nine (9) aonths end one (1) day froll the date of
deathl to the date of pay.ent. TIl~e. which bK8II' dQUnquent b_fore .lenullry 1, 1982 beflr inta,....t lit the rata 6f
alx (6X) peraant per annu. oaloulated at a dlllly rate of .000164. All taxes which beC"B delinquent on end .ft.~
Jenuery 1, 1932 ..Ul bear interest at a rete which will vary frail oehndar year to cal.,..dar yenr with that rete
announoed by the VA n.partllant of Revenue. The applicable intereKt rateo for 1982 through 1998 arel
Yaar lntere.t Rah Daily IntBl'est Faotor
'taar
Interest Rate
Daib Intor..t Faotor
1982 20r. .000S't& 1987 9% .OOOl47
198! 16;: .000438 1968-1991 11X .000301
19M 11% .000301 1992 9% .000247
I9IS 13~ .000356 1993~1994 7% .000192
1986 10;': .000274 1995~1996 9~ .000247
~"I"t'r..t i, naloulat.d .. folloWSl
INTEREST = BALANCE or TAX UNPAID X NUNBER or DAYS DELINQUENT X DAILY INTEREST rACTOR
~"AnY Notice JI8ued after the tax b.o~s delinquent wili reflect an lntere.t oalculation t~ flftean (15) ~Y'
beyond the dat. of the as.u....nt. If pa~ent is .ade aftGr the ~nt.rBst ooeputation date shown on t~
Notlae, .dditional lnteralt _ust be calculated.