HomeMy WebLinkAbout97-00530
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE PILED IN DUPLICATE
WITH REGISTER OF WILLS
FOR OATF.90F DeATH AFTER Wlll91 CHECI( HERE
IF ._ SPOUSAL r]
l'~I!lI.!JU'.~~L-
FilE NUMBER
2../ ,q~1 D5~D
GOUNTYCOOE YEAH NUMBER
REV, 11100 EX 1(1.94)
CO"~F~~~tlll \\ <If.ur1Mt'll~~.N,"
~'AR"ISRe~t,iPk1~ '2f1-060 1
OEceOfNT'!lCOMf'tEff. AOOAE!IS
'1~5 WONloy Drlvo
MochuntcNhur8, P^
I
DECEOENT'S NAME (LAST, ftRIll, AND MtOOLE INITIAl.)
8110ua Carn 1 n II.
SOCIAL 9. ECURIl" NlI"aEn ~.iiI:';;;DE"'"-lAf'i {;;~IRTIl"-
211.20.2509 0]/25/1997 01/28/1916
__<__ R COUIl!Y Gt!mborJ.llnd
(IF APPLlCA8lE) 9UfWIVINO sPOUSE'S NAMIl. (lAST .fIRST AND MIO[)l,f: INITIAL) SOCIAL SECURITY NlIMUEfl
C ! ~ X~:
i ~ ~ ~I.
~~~nWl~- ---
o 41, Future Intorust Compromise
(lor <l.tos 01 doath .1I0r 12.12.B21
Dec,dent Diad Teslate D 7. Decedent Mainlalned a living Trust
(Allach co 01 Will) (Attach a~y 01 Tru~__
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAM INFORMATION SHOULD BF. DIRECTED TO:
o 0 NAME COMPLETE MAILING ADDRESS '
e , Susan E. Lederer Esq. JameR, Smith & Durkin
S IElEPHONENU".ER 131. S I.pe Avenue
717 533-3280 Humme1stown PA.. 036
I. Roal Estat. Schedule A) 1 one
2, Slocks .nd Bonds (Schedul. B) (2) None
3, Closely Held SlocklPartnership Interost (Schedule CI (3) None
4, Mortgages aod Notes Receivable (Schedule D) (4) __._.~
5, Cash, Bank Depo.its & Miscellaneous Personal Properly (Sch. EI (5) None
I, Jointly Owned Property (Schedule F) (6) None
7. Transl.rs(ScheduleGI(ScheduleU (7) 1.12,077.1.3
B, Total Gross Assets (Iotal Linos 1-7)
P. Funeral EKpenses, Administrative Costs, Miscellaneous
E,pansos (Sch.dule H)
10, Debts, Mortgage Uabllltios, Lion. (Schodulell
11. Tolal Deductions (total Lines 9 & 10)
12, Net Value of Estate (Line 6 minus Une 11)
'13. Charhable and Governmental Bequests (Schedule J~
14. Net Valuo Sub'ect to Ta' (Un. 12 ~nus Line 131
15. Spou.al Transfers (for dates of death aller 6.30-941
See Instructions for Applicable Percentage on page 2.
(Include values from Schedule K or Schedule M.)
16. Amount of Une 14 taxable at 6% rate
(Include .alues Irom Schedule K or Schedule M.)
17. Amount at linG 14 taxable at 15% rate
(Include valu.. from Schedule K or Schedule M.I
II. Principal '" duo (Add t" from Line 15, 16 and 17.1
19. C,ednslSp Poverty Prior Payment. Discollnl
0..00.49,681..41 . ~.!.614,97
20. II Line 19 is gllaler than Line 18, ente, Ihe difference on Line 20. This is the OVERPAYMENT,
~ 0 [Chock horoll ycu oro requo.tlng I r.lund 01 your ovorplymo!!!:l
21, If Uno 181s greater Ihan Line 19. enter the difference on Line 21. This Is the TAX DUE,
A. Enter the lnteresl on lhe balance due on Uno 21A
B. Enter the total 01 Line 21 and 21^ on Llno 21B. This is the BALANCE DUE,
Mlko Chock Po oblolo: R. 1.lor 01 Will.. A ont
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Ul'der penaUl1S of perlury, I decla'elhatl hlv, .omlned lhls return, Including Poccompanvlng schodules and sldltements, "nd 10 lhe best of my knowledge and belief, It Is true,
correct and complete, declare lhit aU rlllll estate has been reporled a\ true market ",lllI. Declaration of preparer 01 her than the personal tepresentlll"e Is ba~ed on IUlnto,mallonol
which preparer hat Iny knowledge,
Lowis J. Zeller
207 Hamiiton Avonue
My~r~to';'n',' 'PA"'i 70'67
.Jamea, Smith & Durkin
~3-'.. S.l.l'.~. ^.venu.~ __.... ..__
Hummelstown, P^ 17036
Original Return
Limited Estate
=
C
A
P
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1
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SIGNATURE OF PERSON RESPONSiblE fOR FILING RETURN
OTHER THAN REPRESENTATive
~ ~ ~,L<.-~^---
Copyrlghl (c:) 1994 form 10Hwlre only CPSyslems, Inc.
17055
AMOUNT RECEIVEt'l (!lEE INSTRUCTIONS)
0,00
05,
6.
R8maind.u Return
(lor dales 01 doath prior 10 12.13..82)
Foderal Estate TalC Return Required
Total Number of Safe Oeposit BOKes
-jl
1,1
,
(B).
412,077.43
(9)
21. ,140,36
(ID)_
531.,29
(11)
(12)
(13)
(14)
24 ,671..65
387,402.78
38,740.28
348,662.51
(15)
0,00 X
0.00
(16)
0,00 X .D6o
0.00
(17)_
31.8,662,51 X .15'
52,299.38
(II)
52,299.38
Interesl
(19)
(20)
52,299.38
0.00
(21)
(21A)
(21B)
0.00
0,00
0.00
DATE
U II~ [In
DATE
~-I'-i1
Form 00 (Rllv.1-94)
/\
REV. 1I10EX' ,'.11)
COIo4.~g,WItYANIA
ISTATIO'
SCHEDULE Q
TRANSFERS
Pi.... P,lnl 0' T .
PILE NUMBIR
Carolyn 8. 8110ua 5511 Zll.ZO.2509 OJjZY-1997 ____
THIS SCHEDULE MUST II COMPLITRD ANO FILED IP THE ANSWER TO ANY OP THE QUESTIONS ON PAGE 2 IS YIS.
-- --
ITEM DESCRIPTION OF PROPER TV EXCLUSION TOTAL VALUE DECO'S DOLLAR VALUE OF
NUMBER Include "'rMO' Ihl trlnt'.'", th.!1 OF ASSET 'I.INT.
r."Uon.hi~-io dfl:tdlnt d.iellli"n",ill. DECEDENT INTEREST
1 Glenbrook Ll fo 6. Annul ty 220,"'17.08 lOO.OOr. 2Z0 ,M7 .08
Company. Annuity contract
no. GA113885
2 12,574.405 unlta Colonial 80,601. 94 .00.00r. 80,601. 94
U.S. Governmont Fund 8 .
account no. 077 0770637175;
held In tho Carolyn 8.
81loua Living Trust doted
8/12/96
3 Dauphin Deposit Bonk 6. 13,773.11 00.00r. 13,773.71
Trust Company. certlficato
of deposit no. 8100392404 ;
held in the Carolyn B.
Bilous Living Trust dated
8/12/96
4 Dauphin Deposit Bank 6. 5,007.25 00.00r. 5,007.25
Trust Company . certificate
of deposit no. 8100819378;
held in the Car.olyn 8.
Bilous Living trust doted
8/12/96
5 PNC 8ank account held in 6,500.34 .00.00r. 6,500.34
the Carolyn 8. Bllous
Living Trust dated 8/12/96
. checking account no.
5070074024
6 PNC Bank account held tn 5,707.77 LOO.OOr. 5,707..77
the Carolyn B. Bllous
Living Trust dated 8/12/96
. CD no. 2100101552
7 PNC Bank account held in 3,218.73 .00.00r. 3,218.73
the Carolyn B. Bilous
Living Trust dated 8/12/96
. CD no. 31200037479
8 PNC Bonk account held in 7,258.00 .00.00r. 7,258.00
the Carolyn B. Bilous
Living Truat dated 8/12/96
. CD no. 311000111052
Total of Continuation Schedule ( ) 69,562.61
TOTAL (Also enlor on line 7, Recaollulallon) - 412 077.43
(If more space I. needed,lnse,'addlllonal.hee's 0' sarno size.)
Copyrlghl (c) ,9t~ form loftW'flt onlv CPSYI'.ml, Inc:.
Form 1100 Schedule Q (~.v. 2:~81)
co~w.\Ift~\''d~ANI~
.STAT.OP
...
REV. "" EX . (z.811
SCHEDUL.E J
BENEFICIARIES
P E NUMIIlR
5Sfl ~1l.~0.~509 03/~5LI997
N^ME ^ND ADDRESS OF BENEFICI^RV
AMOUNT OR
~ARE OF ESTATE
RELA "IONSHIP
Carol n B. 11110us
-
ITEM
NUMBER
-
ITEM
NUMBER
-
13 I,ercent
1
A, ra..bl. BoqulSts:
Bethine II. [, Le"tla .J, Zeller
207 Hamilton Avenuo
Hyoratown, PA 17067
Sister
Niece
8 percent
2
.Jane B. Brindle
~16 Fishburn Street
Harrisburg, PA 17109
Nisce
8 percent
3
Ann B. Naylor
443 Strocks Dam Road
Hyerstown, PA 17067
Nephew
13 percent
4
Carlos Daniel Sheetz
367 N. 10th Street
Lebanon, PA 17042
Nephew
8 percent
5
.J ohn Edward Sheetz
R. D. Ill, Box 395C
AMOUNT O~
SH^RE OF EST^TE
N^ME ^NO ^DDRESS OF BENEFICI^RY
1
8, Charitable and QovornmentalSequests:
Grace Lutheran Church . 1610
Highland Park, Camp Hill PA
5 percent
Carlisle Road
l.10ll
2
Bethany Village Care Assurance Endowment Fund
325 Wesley Drive, Mechanicsburg PA 17055
5 percent
TOTAL CH^RIT^BLE AND GOVERNMENTAL BEQUESTS (^'so ontor on IIno 13, Reco "ulatlon)
(II moro space Is needed,lnson additional sheels of sarno sin,)
copyrlgtll(c) 1994 form lottWI" only CPsy.'ems, In<:.
.
Fo,m 1100 Schedule J (R..... z.a7l
0.00
"'1"" ,;
CAltOLYN n, 111\.0\18 ",YING '1'\U1S1'
^ rtide One
Trust Crcutiun
lhl,''''" ,,~.,"~,,' '.'0' .._.....--.-- ._---. ,. ""h ,.,,,..., "'0'.'" h ,h'O'''' ""
....h..... "" k ,,,,,,,, .. c," m,'" h, hh" os. ."d "" [" h"W'''h h,II I.' T"""'"
Scclloll l.
"llrllcs III My TI'\lsl
Ci\ltnLYN II. \\\\.o\lS
Sccllllll 1.
Ntill'c Ilf My TI'IIs1
This H\lsl \l\uY be rel'CI'I'Cl\ 10 liS Ihe:
Ci\IWLYN II, 1I11.0IlS \WINO TltUST. llu\c.l\
-
Th' ,,,,,,,, """" ,,[ ,," h'" "", "" ,,,,,,,,,,,,,, '" ,.. ""d r.. ,,- "''','" ,,' "". to ,ho h.m<
ul'll'Y 11'1191 is:
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Section 3.
HCVOCl\b'C Llvillg TI'IIs1
My Tr\lsl is II rcvucllble Iivil1~ \r\ls\.
u",.~ """""" ,,"10''''' ,,, 'hi, h'" ",,,,,,,,,,. wi"" , '"'' ~"'" "' ,',,,,,,, ""h( ",I, 'mO,
, to,' 0"","" ",,,,,,",, "" ",' "" ,,,',,," ,," "" """ Wh'...h' ". "',,.,,,, "r ,,,, ,,"," l ".,,,,
Scclioll 4.
'",,\\slol' I\S TI'\\slcc
I-I
.
, ,i
~ '.
\1'" ~,
I'clUl'lIl'ccclpII'C(I"CHled, The wrillell 110ticc removlllg u 'I'l'lIs1ce shall dcslgllule (I
SUCCIISHllI' Trllslee,
e. Tl'lInsl'el' III' Tl'nst ('l'lIl'el'l)'
The Tl'lIstee so removcd shull prol11plly l\'lmsfer ul1d deliver 10 lhc sllccessOl'
Trllstee nil properly of Ihe lrusl under its possessil;n und cunlro\.
Section 4.
Deslgunlell Successo!' T!'\lslees
Whenevcr u Tluslee is removed, dies, resill"s, heeollles leglllly ineupucilllted 01' is otherwise
ulmble or lInwillil1g to serve, II1lIt Trllstee shull he repluccd us follows:
II. The Ilenlh III' IlIslIhllity IIr n Tl'lIShle While 111111 SI,l'vlng liS Trustee
I IllIlY serve liS the ol1ly Truslee 01' I Illuy nnllle uuy Illllllber of Trustees 10 serve
with 11 It: , I I' uny lIf Ihese other Trllslees sllhseqllcnlly llics, resigns, h(lcumcs
Icllully il1cllpucilntellor is Olherwise ul1uhle 01' unwillll111to serve us u Trllslee, I
I\1UY 0\' muy not lillthe vaeUl1ey,
b. Illsublllty Tl'ustecs IIr CAIlOLYN II, lIILOllS
UPOI1 the disabililY of CAI\OLYN B, BILOllS, If she is thel1 scrvil1g as UI1 h)\llnl
Truslee she shall hc replacell hy the li,lIowinll DIsubilily Trustee(s):
(I) LEWIS J, ZELLER: TIIEN
(2) IlETIIINE B, ZELLEI\; lllEN
(3) I'NC \lANK, NA, IlETIIANY VILLAOE IlI\ANCII
11'. 1'01' any reusul1, a Disabilily Trllstce(s) unllleduhove Is ul1able 01' ul1willll1gto
sel've. Ihe fullowil1g SUCCCSSlll' DisuhililY Trllstce(s) shall serve ul1lilthesllccessO\'
\)isnbilily Trllstee(s) Oil lhe lisl hllve bcen exhauSled, UnlesH o\herwise specil1ed,
If Co-Disability Trustl:CS IIrc scrvil111, Ihe l1ext following Ilinlled suecCSSor
DIsnbllity Trnstel, shall serve ol1ly alicr nil of the Co-DisuhililY Trllstees eellse 10
lIet liS 'I'l'lIstces,
3-2
.
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,..,.........
Al'ticle FOII\"
TI'usto\"s Lifetime Rights
Sect 1011 I,
Itlghts While Inlll AUve. nud Legnlly COIll\lelenl
During I11Y Ilrelillle while IlInllelllllly COlllpclellll shull hllve the following powers over Ihe trust
properly 1I1ll\ illY Truslee:
a. Itlghl In 'I'l'uNI Inwlllc
My Trustee shllll pill' 10 Ille or IIpply li)r illY hellelilllll the IIcl IlIcol\1e I'rom lhls
lrusll\1onlh1y or In ollwr convcnicnl InslullmclllB us \ IllIlY dircct.
h. IlIghl 10 'I'l'usl I'dndlllll
My Tnlstce lllll\lI pill' 10 Ille or IIpply Illr illY hCllelil such mllllS frolll lhe principal
01' this lrusllls \IIlIlY direct. I III Ill' 1101, however, direcll\1Y Trustee to 1\1!\Ke gins
frolll llusl property to lhild p"llieN. II' IOY Tluslee IlIlIdverlently IIlllkes II
dislrlhullon I illtcnded liS II gin (Hrectly fmlll lhe hust 10 II third P"lty, lhlll
distrlbutioll shull he COllstluedlls II (1lslrihutiolllo Ille lirsl, lhellll Ilil'l to the lhlld
pllrly frolll IIlC.
C. IUghl 10 AIIII III1lI ItClllovc l'lullcl'l)'
Ill' wrlllelldlleclioll dcliveledlo lilY Tlustee, Imuy IIdd olher properly 10 illY husl
(11' withdraw property ill nllY 1lI110\Illlnl\ll ul ullY timc.
II. night 10 Amclld 01' Itcvol(c My 'I'l'usl
I shllll hnve lhe r1llhllo lUllcnd, nlOdif)', ullcr, Icvokc or lermlllulc I\1Y lrusl 01' III1Y
sepllrllle trusls crenlcd Ullder this nlllccmcllllIl UIlY lime in whole or ill pmt. AllY
nmcllllmelll or revoclllioll of this lrust ullrccmelllmllsl he delivclcdto lilY Truslec
III wrltinll' The pOWCI to 1I!llend, rcvoke or tenllillllle lhls (rust Is personllllo l\1e
alldllluy not he exelcised hy III1Y othcl pCISOO or clltily.
Aftel my deuth lhis hllsl or nllY tl'usl \:relltcd hy lhis Illlreelllelll shull he Irrevocahle
IIIllI llol suhjcct to IImclllhllCIlt.
c. Ilcllvcl'Y of l'l'opcl'l)' Mlcl' I{cvo(,ut!nu
".\
,
_oj
, ,
'~,~."........'
Sccllon 4.
ICxel'cl8c 01' Tl'n8fol"8 nlghl8 llnd !'OWCI'S hy Ofhcl's
Any rlghl 01' power Ihul I conld c~el'c1se pel'sonlllly ond,,1' Ihl' llmns of Ihis IIgl'eelllent except Ihe
power 10 Ulllend, revoke or lenninule uny Il'osl cn~lIled hy this IIgleemenl IIlIlY 1m e~elclsed Ii1\'
und un lwhlM uf lIle by IIIIY ullol'lley In lilcl who, III Ihl' linw or Ihe exercise, Is dilly nppointed
und IIcllng Ihl' me lindeI'll vlllld IIml enllll'oellhle dmllhle powel of IIl1ol'lley e~ecllted by lIle or,
. if Ihel'e is no sllch 1I110l'lley In flll,l, hy lilY dilly IIppoinled 1I1ll111cling consel'vulol' uncI' petition
10 u COlii'I of cOlllpelenl jurisdlclion,
. The power 10 IIl1leud, revoke or tenllinllle uuy IllIsl cl'enled by lhis ngl'eellleul is pel'sonlll to lIle
nnd IlIl1y not he exercit,ed by IIny olh,,1' person 01' enlity,
Section 5.
nlghfs CtlIH'el'lIillg Sflllldhy \'I'opel'ly
Ii is conlelllplllled thnt certllin nssels IIlIlY he ndded to Ihl' Il'nsl cslllle frolll lillle lolillle wilh lhe
possession nnd conll'olthereof l'\'lnined by 01' I'edelivercd to llIe, If I execnle IInd llcllvel' 10 lilY
Tl'lIstee nn Instl'lIl1lenl effecllvely trnnsferrlng sllch nssels 10 illY Tl'uslee togelhel' with IIllY fmlhe,'
doclllllenllllion necessul'Y 10 elTect lhe record lruosfel' Ih"l'eof, in the evenl of lilY dcnlh 01'
inellpllcily Ihe IIssels shnll be dl,ellled 10 be ussels of the Imsl eslnte und hcld by llIe liS Ihe
nominee of my Tl'lISlee, During the period sllch ussels me in illY possession, Ihey shllll be sllhJecl
10 the Illllowing tel'lIlS IIml conditions:
u, InlllY ,'eceive dil'eclly und devole to nlY owullse IInd benent
IIny dividends, inlel'esl, incollle 01' dislrlhlllions from or IIpon
slleh IIssels IImlneithel' I nor lilY Tl'lIstee shull hllve IIny dilly
01' IIccounting 10 the III her 01' tOllny olhel' person with reglll'd
therelo,
b, Any sllle, exchunge 01' olher Inmsfl'l' of such ussels by lIle
shull COllstitule II wilhdl'llwul of sllch IIssels from Ih" Il'ust
,
eslute IInd illY Truslee shllll hllve no lilrlher inlerest therein
or dulies with reglll'd therelo, Though Ilot fi cOllllllion
preeedelll to finy such wilhdl'lllVlIl, I IIgl'ee 10 nolify illY
Truslee of fill sllch wilhrll'lIWllls,
c. I shllll be responsiblc Illr Ihe reporting 01' Ihe incOllle Ihllll
such IIssels 10 the IIppl'Oprillle tllxing nUlhorilies IIlld illY
Trustee shllll hllve IlO responsihllity 1<11' including such
illcollle on IIIlY nduciury relurns preplll'cd by II 01' for the
prepllrlllioll of IIIlY olher incollle lllx rellll'll with respeel
Ihel'elo unless I duly nolify illY Truslcc 01' such illcome he illS
IInd 'II I'ull IInd Illlequllle llccounling Ihereof is Illnde und
presenled 10 my Tl'uslee,
4-4
I..,r.....
'.
Section l.
Tl'uslee's Discl'llllnll In I'IIY DchlN 111111 Tllxcs
AileI' my dClllh IllY Tl'lIslcll ill ils solc discl'clioo IIIUY puy ulI (II' UlIY pUl'l of lilY followillll
cxpcnses, dchls, Clllil1ls ulld luxcs hO(:ol1lillg dllc m pUYllhk hy I'CIISOII of my dcullI:
II,
My I1l1ull11c,licul cspeoscS ulI<llIlI I'lIl1cl'ul costs;
b,
Leglllly clIl'ol'ccuhlc clllims IIIlUillSI I1IC 01' illY csllllc;
c,
RCllsollllhlc CSpCIISCS Ill' mlmillisll'lIliOIl or Ihis Il'usl ulld, lilY pl'oblllc
eslllle, if lIIIY;
d,
AllY ullowllllces I1IIUl\latcd hy u COlll't or COl1lpClclIl.lurisdicliOIl 10 Ihose
dcpclldelll lIpOIl l1Ie;
e,
AllY eslule, illhcrilullce, sm:ccssioll, dculh 01' silllilul' luxcs puyuble by
l'ellSOIl or illY dculh; ulld
1',
AllY pCllullics 01' illlcl'csl 011 allY of Ihc 11[)(lVI' cluims, \Iehls 01' luxcs
owcd hy I1IC 01' IllY cslalc,
Sectlou 2.
I'llymcul hy My Trustce 01' hy My l'cl'soulIl HcprcsclItllllve
My Tl'lIslee ill lis sole discl'etioll IIIlIY mllke dislrihllliolls uulhorizcd 1I11dcl' Ihis Arlicle cithel'
dil'cclly 10 Ihc pel'soll m clltitics 10 whom puymclIl is owcd (II' 10 Ihe pCl'sollul I'Cpl'CSClllullve of
my pl'ohate eslule, WrillCII stalemelllS hy lilY pcn;olllll I'cpl'csellhllivc lhlll slldl Slll1lS III'C dllc alld
liuyuhle hy my eslulc shull hc sllfficicllt cvidclU:c or Iheil' ul1loUlIlUlI<lpropricly I'm Ihc pl'olcctioll
or illY Tl'lIslec, My Tl'lIslce shull hc 1I11dcl' 110 ,IIIIY 10 scc 10 Ihe Ill'PlicUlioll of ullY sllch puymcIIls
1I111\\C 10 illY pel'sollull'cpl'CScIIIUlivc,
Scetinll 3.
TlIX 1~lcetlnns
Wilh l'ellUl'd 10 Ihe puymclIl of UIlY illCOIllC lux, girt 11IX, eslllle hiM, Inhcl'ituncc lux 01' ullY olhcl'
IIIX I'cqllil'cd hCCUllSC or lilY dculh, my TllIslcc shull huvc Ihe I'ighllO mukc UIIY uvulluhlc elecllons
ullowcd 1I11dcl' Ihe luw, My Tl'lIslcc is 1lIllhoril,clllo slgllulllllile unY lux I'cllll'lIl'cqllil'cd hCClI\lSC
of lilY dculh,
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'--. "
Article IUght
))ivishUl IUld Histdhution of Trust ])roperty
. Sectlo" t.
1>1"lslolI of Trusl 1'l'Ollcl'ly 111111 Shl\l'es
My Tl'ustce shllll dlvidc 1111 trust propcl'ty not pl'eviollsly dlstrlbutcd IlIto sepllrllte shlll'es IlS
follows:
lW\llfil<i~J.'.!!\llllo1
IIIJTlllNE U, ZELLEI\ ANIlLBWIS J, WLLlm
or the survivor of them
CAIU.OS DANIEL SlumT/.
JOliN IJIlWAI\ll SIIH!!'!'/,
Jl!l'l'ltEy I" I,BLUm
IlRIAN I.. Zlll.Ullt
ANN II, NAYLOR
LENN L, t.llLLEI\
MAT\' L. ZIJLLE\\
JANE 11, UlllNDLIl
COI.LIlEN WllITIl
GRACB LUTIIl!I\AN ClIURCII
CAMI'IIII.I.,I'A
IlIlTIIANYVlI.I.AOIl CARE ASSURANCE
IlNIJOWMENT I'IJND
Section 2.
l>isll'ihutiOIl of 1'l'usl ShIH'Cll fill' My Uencliclnl'ies
The tl'lIst shure 01' euch bcnelichu'y nUlllcd i'n Section I, of this Article who slll'vives me shull he
held,administcl'ed und distributed liS follows:
II, DlsldbuliulI uf'l'l'lIsl Shlll'c ful' I":'I'IIINK u. ZKI,Ull ANI) U~WIS .J,
Z~:U.KK
Thetnlsl shul'c scl uside Illl' IIETIIINE II. ZELLER AND LEWIS J. ZELLER or the
survivor of lhclll, shllll bc held, IIlllllinistcl'cd ullll distrlbutcd us follows:
t. J)lsldbullulIS uf Net hll,omc
My Trustee shnll inllnedlulely puy 10, 01' upply 1'01' the
bcncnl 01' such beneliciul'Y IIl1nccu\1luluted nct incnme, fl'ce
of the trust.
8.1
.
Slmrg
13%
\3%
8%
8%
8%
8%
8%
8%
8%
8%
5%
5'\1,
, .
Slldloll 5.
Chllllgc III (:ol'l'ol'ulll Tl'lI S hI (I
AllY corpol'lllo SUCCIISSllI' 10 Ihe tnlst husilless or nny I:orpornte Tlustee 1I111lled uuder this
lI"lCellwllt or n(:liu" hereullder shnll sucl."eed 10 Ihe t:npndly or lis predecessOl' wilholll re-
elHlVeynllcc 01' Inlllslilr of trust propcrty,
SCCUOII 6.
I'owcl' 10 1>1\'lIlc 01' Comhinc 'I'l'nsls
My Trllstee shull hnve Ihe power 10 divide n sin"le trust inlo separate shmes ellch 10 he
adlllillistercd in accordance with Ihe II'rIllS and conditions of Ihe sin"le Irust 1'1'011I whkh Ihey
were crellted when my Truslee in ils discrelion delennilles 1111I1 division is deslmhle or ndvisahle
in view of IIIX eonsldel'lllions, Inclndin" considcrations relalcd lolhe illcome tax, the "In tax. Ihe
eslale tax or the genemtlon-skipping Imnslcr lax or other ohjectlves of Ihe trusls and Iheir
helleficlarles,
My Truslee shall nol he required 10 make a physical segregalionor division of Ihe varloos Irusl
shllres crellled uuder Ihis Iruslllgreemelll exeepl as segregation 01' division lIlay he required hy
wason of Ihe tenninullonand dislrihution of any of the trusls, hut my Truslee shnll keep seplll'ale
aeelJllllls and records for dif'lereut undivided Interesls,
My Truslee lu ils dlst:relion shall hnve Ihe llulher power to eomhiue two 01' more lrusls having
suhsluutially the sallle terllls lulo II single lrust for purposes of 1Illmiuisll'lllion wheu lax or olher
faelors indicate Ihat such eomhination would he desimhle or advisllble,
lu deciding whelher to eOlllhine lrosts my TllIslee should cOllsider lhe gellemlion-skippillg
"inclusioll rulio" of Ihe trusts to he comhilled, TllIsts having Ihe Slime Inclusion rlltios lIlay he
combined, Trusls having diITer,,"1 inclusion I'll li os should genemlly nol be cOlllhined unless their
inclusion I'I\lios are lIlalnlainedunchangedlhl'Ough suhstantilllly sepllrnle III1lI independent shnrcs
of dlffcrent beuef1ciaries wllhlu Ihe menlling of Ute, See lion 2654(b), and lhe npplicable
re"nllllions thercundcr.
Specifically, lilY Trustee has the aUlhority 10 1I11ocale allY porlillnoflllY exelllptions under lulcmnl
I{evellue Code Seetioo 2631 (u) 10 properly us 10 which 1IIIIIIhe tlllnsfel'Or, including ~lI\Y jwoperly
III1Ilslcrred hy llIe dlll'illijlHY Iilclillle liS to which I did uolulllke uuullm,ulioll prior to illY dcuth,
uml lilY Tl'lIslee hus Ihe lIHlhorily 10 l1luke thc sl'l~ciul ell:etion under Inlel'llul Revelluc l\lde
Seelioll 2652(n)(3), If Inlcl'Ilul ({evellue Code Scclion 2631(u) lII' 2652(u)(3) is not illlerpreted
us tu ullow U Truslee 10 cXl'rcise slIeh c1edioll. IhelllllY Iwrsollulll'prcsclIllIlivcs is 1lI1thorizcd to
ullm:ute IUY exelllptiolls ulld to excrcise Ihe suid spcclnl electioll,
I I' illY Trustee cOllsiders IhnlullY distrihution Ihllnu Irusl 01' shure herenllder, olher IIUln pursuunt
10 u powcr to wilhdlllw 01' ul'poilll. is n tnxnhle distrihution suhject 10 lhe Icdcl'l\l
gencrutiou-skippiuij IrulIslcr lax pa)'uble hy Ihe distrihuh:e, illY Trustee lIIuy inel'l,use Ihc
10-2
.. jl,
distrlhutloll hy Itll 11111011111 whkh lilY Tnlslcc wOllld cslilllltlc 10 110 slIl'ficicllt to pity Ihlll Iltx, IIl1d
shllll chlllgelhe SIlIIIC IIgIlIIlS! Ihc trllsl or shllrc 10 whieh Ihc lux rcllllcs,
If Illy Trllslcc cOllsldcrs thltl ItIlY Icnllllllllloll uf 1111 IlItl,rcsl III thc Inlsl pl'Opcrly hcrclllldcr Is II
IIIXllhlc ICllllilllllion suhicd 10 Ihc fcdcl'IllgcIICl'Illloll-sklppllll:\ trullsli,r tux, lilY Trllslee IIIl1Y pUY
Ihultnx 1'1'0111 the pOI 11011 of Ihe propclty 10 which the tnx rellllcs, witholll nllY IIdlllSlllll\l\l of' thc
rclllllve IlItercsls uf Ihc hCllelklllr!Cs.
8eell01l 7.
Tel'llllllllllOIl of 8mllll Tl'lIsl
My Tl'lIslcc shllll hltvc thc PUWCI' III its dlscll'liulI 10 Icnnillntc ItIIY Irllst l:l'cltlcd IIl1dcl' Ihls Il'usl
ngl'eelllelll whencvcl' II hCCllIlIes so slllllll in I'clltliuo 10 Ihe cosls of Itdmllllsll'utloll ns 10 lll11ke
cOlllinoillg Itdmillistl'ntion UIlCCOUOlllkltl, Upon lel'minlllloll, illY Trustee shltll dlstl'ihute the
principltlltnd ItIlY "cCl'ocd 01' ulldlstriholcd IIcl illcome to Ihc hCIlCliciltr!lls III pmpol'llolI 10 thcll'
shlll'cs of Ihc illcomc. 11'110 lixcd Ulllount ul' incumc is pUYlthlc 10 spl.cllic hcltcliciltrics, illY
Tl'UslCl' shall distrihulc thc prillcipallllltlany accl'ucd lOr undislrihutcd Ilet illcomc III cqual shnl'cs
10 Ihose hCllclkiaries who would IhcII hc cnlillcd to Incomc paymcnts from thc Irust.
Seclloll 8.
Llmll 011 Tl'uslee's Ulsel'eUolI
Nolwilhstalldillg nllY langllagc plll'portlnglo conl'cl' nhsolulc, solc or unrcstricled discrelioll 011 my
Tl'l1slee III excl'cisil1gllllY disCl'ctiolllll'Y power wilh I'espcct 10 Ihls tl'U91, my Tl'uslee shnll nl nil
timcs acl in accol'dnnce wilh I1ducial'Y pril1ciples and shallnol ncl III bud failh 01' 111 disl'egnl'llof'
Ihc plll'pOSCS of my Il'lIsl.
Nolhwilhstal1dil1g nllY olhcl' pl'Ovlsiol1 III (his Il'lIsl agl'ecmcnl, 110 illdividual Tl'lIslee who is also
n bellcliclal'Y hcrcundcr shull havc nllY righi, powcr, dUly or discl'ction cOllcemiug Ihis Irusl if
such righi, powcr, duly 01' dlscl'elion confcl'I'cd UpOIl such Truslce ulldel' this trust ngl'cemenl is
delcl'millcd 10 hc u gCllcl'lIl POWCI' of appolnllllclllulldcr InlcJ'/lal Rcvcllue Codc Seclioll 2041 or
2514 which would callsc uny asscls or this Tl'usl to bc includcd ill thc eslule of such
Tl'uslcc-hcncficiury, Any such righi, POWCI', duty 01' discl'clioll wilh such effccl shull hc IIUIlUlld
void with rcspcct 10 Huch Tl'uslcc-bcncficiary. No Trustcc who is undcl' alcgul obligatlOIl 10 allY
bencllcillry of Ihis tl'usl or olhcl' pCl'sollshullundcr UIlY cil'cumslunccs parlnkc In uny decisiollS
I'cllllinglo UIlY lliscrclionul'Y distrihutions of incomc or princlpul or Ihis Il'usl which call be IIscd
1'01' nny such Icgul ohliglllion 10 allY such hencficilll'Y 01' olhcl' person,
Secli(llJ 9.
I>isehlll'ge (If SIlIlIlUI'I Ohligllliulls
NOlwilhslanding UIlY othcr provision or this Il'usl ugrl,emclIl, uncI' my deuth, 110 Incolllc or
pl'illcipul or thc lrusl shllll hc uscd 10 dlschargc, ill whole or ill purl, Ihe legul ohllgalion of any
pcrson 10 supporl 01' cducutc UIlY hcncficilll'Y orlhls trust. III ddcl'llllniuglhe Icgal obllgutioll or
10-3
1I11d l'elnVCslnlclIlS nlllY Indllde seclIrities slll:h US eOlllllllll1 or pl'elol'l'ed sloek,
1ll11l'll.\lIl.\es, noles, sllhol'dillUled dehlllllures ul\(l WUI'l'Ullts of UIIY corporlltlonund UIIY
l'lIl1l111on lrusl flllld udmlllislel'ed hy U eOl'llOrule fidllcilllY or olhel' property, l'eul
lIr pel'sollul, illdlldilll.\ suvinl.\s ucwlInls ul\(l deposits und inlel'esls in 1ll1l1llUl UI'
, 1lloney nlluket IIl\1ds or Inveslll1l:nl Il'usts, UllIlllities illld inslIrnllcl' whether or lIot
snch illVesl1llellts ul'e IIlISl'CIII'l,d UI' of II wuslillg lIullll'e,
My Trustee shull huye the power tll ohtuill, hy purchuse or hy gin (or hy
conversion, relsslle, eunsulldulloo or hy uny olhl'.!' menns), ul\(l hold liS unnssel of
this lrust, policies of Inslli'lIl1ce 011 my life or UIIY olhel' helleficiul'Y of this ll'l1sL
My Trnslee is I\Illhorized Ulld empowered 10 exercise, ellhel' hetl'l'e or uner my
delllh, ul\ of Ihe rights. oplions, elecliom: or privileges exercisuhle ill eOlllleelioll
wilh slIeh policies, lhese rights Imd opliolls shollld inclode, hili 1101 be Iimiled to,
dlsuhlllly bellefils, Ihe righl to hol'l'oW money with which to pay premiums (or
olhel' chmges) on uny policy oWlled by Ihls Il'ust (including lIny uutomlltic
premium loun fellllll'e) 01' for uny other Irusl purpose. the righl 10 ciccI lImollg
selllement options offel'ell hy Ihe insurullee compnny which issuell such policy, Ihe
righl to eOllvel'1 slIch policy to paid-up insurance, exlended IeI'm Insurance or 10
uny di/Tel'ent form of illSlll'nllCe, lI11d Ihe I'lghl III 1I1'l'1I11ge for Ihe 1Il1lo1ll1llie
IIpplielltioll of dividends illl'eduetloll of premium puyments (or olhel' chlll'ges), wilh
I'eglll'd 10 lIny policy of insurnnce held in the Il'ust estnle,
O. \)ollllllg with I'roporly
My Trustee shllll huve Ihe power 10 m:'1l1ll'e, grnnl or llispose ofpwperly, including
pnls, clllls und oplions (Including oplions on stock owned by Ihe estllle), for cush
or on cl'edil including llIuintuining mmgio uceounls wilh bl'Okel's at public or
privllle sule upon such terms und condilions us the lidllcilll'Y IlIUY deem udvlsuble
un" to mlllluge, develop, improve, exchunge, pmlilion, chulIge Ihe churucter of,
ubundon properly 01' nny inlerest thcrein or olherwisc deul with properly,
Spcdliclllly, my Trustce shull have the power 10 use nnd expend Ihe Irust income
IIml prlncipul to conduct environlllcntal ussessments, uullils, nnll silc llIonitorlng 10
deterllline compliunce wilh uny environmenlllllllw 01' regulation thereunder; 10 luke
ullupproprlalc I'emedialnclion 10 contain, dean up or rcmove any ellvlroumcnlal
hllzul'll including II spill, I'elcllsc, lIischurge or conluminnlion, either on my
Trustee's own IIccord or in I'csponse tu 111I IIctuul 01' thl'eatellcd viollltion of uny
el\Vlrlllullentll1 luw or regnlullon Ihcl'eunder; 10 inslilute leglll proceedings
conccrning envil'lnllllenlul huzards 01' conlesl or sellle UIlY such leglll proceedings
brought by uny locIII, stule or lodc I'll I ugcncy concerned wilh environlllentnl
eOlllpliunce, or by u prlvut\~ liligllnl; 10 l:omply wilh uny local, slule or federnl
I\gelll:y mdel' or coml order dll'ecling unllsscsslnenl, ubnlelllent or c1eunnp of ullY
el\vironlllenlul hllzurds; 10 employ IIgcnls, COl\sultullls und Ieglll connsel to nssisl
or pcrforlllthe ubovc underlukings 01' uclions; IIl\d illl\el\eralto tllke IIl1l1ppropriule
11..2
,
1,1.
uctlons 10 prewut, Idlmtlfy, or respond to IIIIY lid 11111 or Ihrelllt~nC(1 vlolllllons of
uny envlroumentlll IIIIV or regolllllon thereollder.
No Tl'lIslee 1I11der this trusl IIgl'eel"""1 shull he Iluhle Illl' un)' loss or depredulloll
In vullle sllslalned hy Ihls Inlsl as 11 rcsoll of the Trllstee relallling 1111)' rl'Operly
1I110n which Ihere is hller discovered to he hll7,anloos 101lledllls 01' suhstanees
reqoldllg remedllllacllon plll'soullllollllY I(,demi, Sill Ie UI' I",:al ellvirOlnnelllllllllW,
unless the Trustee eOllldhuledlo Ihe loss UI' delll'ecllllloll III value Ihl'()Ullh willlill
de 1'111111 , willful misconduct, or gross Ileglillem:e, Moreover, 00 Trllslee shull he
ohligated to aet:ept IIU)' pmperty 00 hehulf of this Inlsl withouI firsl having Ihe
opportllnllY to slllisfy itself, in Its sole diserelioo, Ihul Slleh pmperl)' is 1101
COlllllmillaled hy allY hazanlous or toxic lIIaleduls or suhslaaees, IIml Ihat sll"h
property is nol heingnsedllnd has never heell lIsl:d for un)' activities diret,tly Of
indirectly involving the generulioll, use, IreUlmenl, slol'llge, dispOSlli, relellse, or
tllsdlllrlle of any hnzunlous 01' loxic Illulerinls or suhslullces, Fillully, su"h Trustee
shllll have the power to d:sdllim allY power which, III lis sole diserelioll, will 01'
mUY calise su"h Trnst"e 10 hc considered IIn "owller" UI' "operalor" of properl)' held
In my Il'lIsI "slate under Ih" provisions of Ihe Comprehellsive Ellvironmenllll
Response, Compenslllion and Liabilily Act (CERCI.A), liS mnended from tillle 10
lime, This power 10 dlsdlllm lIS conlained hcrein shllllllpply 1011llY such power,
whelher adulllly sel forlh underlhis Inlst Ilgreemellt, incnrporllled by referellee
hereill, or grullled or implied b)' an)' stlltule or rule of IlIw,
f. \lnrrowing AnChorlly
M)' Tnlslee shllll hllve Ihe power 10 honow filmls from UIlY persoll IncludinlllllY
Truslee gUUl'l\nlee indebledness or indelllni fy others In Ihe nume of Ihe lrust uud
to secure un)' su"h ohligution b)' 11llHlgugc, pledge, se"lII'lty lulerest 01' olhel'
eneumhrallce IInd 10 rCllew, ex lend or modify IHI)' such ohliglllioll 1'01' a tertII wilhin
01' extending heyond the IIdlllinlsll'lltion of Ihe Icrm of the tmsl. No lender shull
bc bound 10 see 10 ur be Iluble 1<)1' lhe Uppllclltioll of Ihe proceeds of IIn)'
obliglllioll l\IId III)' Trnstce shllllllol he pcrsonall)' !iuble 1<\1' IIny ohllgallon,
g. Lellsing Authlll'il)'
My Tmslce shllll hllve the POWCI' 10 muke, renew or umelld for allnlllrpose II IClIse
liS lessor or Icssec fill U lel'lll within llI' heyond the lerlll of Ihe trust wllh or
without oplion 10 purchasc,
h. Nallll'lll ItCSIlUI'CCS
My Trustee shllll have Ihe power to ell tel' 11110 UIlY llITlIngelllell1 01' agreement
Includillg u ICllse, pooling or ullllizallonllgl'eClllent, 1<11' e,xplorlllion, developmelll,
ope\'lllion. conservlltioll IInd renlOvul of lIIillel'llls 01' olhel' nlllUl'lIll'esources,
11-)
\ ..
'corpol'llte Trustee or uny person UI' persons uellng in un nllcillury l'upucily
hlll'eunder shnll serve with or wilhoUI bOlld, Excepl us lIlay be olhmwlse
specincnlly provided, nounclllury Troslee lice II cOlllply wilh the provisions of UIlY
Ulllfonn Truslee's ACI;ounting AeI, the lliMol'I1l Trust AI',1 UI' silllllur ucls ill (()rce
'nuny stute where the Trustce OlllY hc uellog,
y. It\\tclllllIlI IIf Closely IIchlllllcl'\\st
My Trllstee shull hnve lhl1 power to leluill nllY lenl estate illleresls, closely held
seeurilies 01' uffiliuted cOlllpUllies or husilless illteresls ulld 10 sell or dispose of
such luleresls Ollly ufter curel\ll cOllshlelulloll ulllluftcr delenlllllillg lhul sule or
llispositioll is III the exlstillg CilCUlllslullces ill lhe hesl illleresls of Ihe lrust 01' ils
hellencluries,
If ut UIlY lillle, this trusl holds UllY sloek III Ull ~ eorpOl'ulioll, ulld lilY Tmstee
deems ilupproprillte Iln such corPOlulloll10 lIluillluill ils Suhchupler S e1ectioll, lilY
Trustee IIlUY luke ull of Ihe IlCCeSSlll'Y ucllollS 10 segregule Ihe ~ corpol'lllloll stock
ulld ussets of this tnlst, nllll ill lilY Tl'lIslce's sole bllt rensolluhle discretloll, ulld
otherwise cOllsi~hJllt with Ihc tcrllls of this tHISlto Ihe greulesl exlellt possible, II1UY
fOHI1 lIew lrllsts ulld IllUY ulllclIlI Ihe leHIlS of this lrllst ugreemclll uS wOllld be
lIecessmy to estnblish Qllulilied SlIbc\liIpler S Trusls 10 hold lhe suld S corporatioll
stock mulussets ill Clllllpliulll'e wilh Illlel'lml Revelllle Code Secliolls 1361(b) ulld
\)61(d)(3),
z. Rxcrclse of Anlhol"lty
Except US Olherwise plOvided III lilY trllsl ngrcclllellt, my Trllstee shnll huve the
power to do nil ucts lhul IllUY legully be done by nil Individunl wllh ubsolUle
ownership ullll cOlllrol of properly,
UII. I'uwcl's Ill' UII Inlel'esll'll Tl'llstee
Any Truslee who hus UII intcresl us u henenciury ill 0\11' trllst ugreemelll llI' III1Y trllst
crented hy il shull be nn inlel'esled THlslee, In ull illstllnces where 1111 interested Trustee
dislrihules m plll'liclpllles ill Ihe distributioll of trust Illcome 01' prillCiPlI1 10 01' rnr Ihe
bellent of such Truslee which is Iilllited by uny stnmhIHI other t\lII.ll the sllllldll\'ds or
e(lucnlloo, henlth, 1IlllllltcIlllllce ulld suppol'l, thell the dlstribulioll shllll he Ihnited hy Ihe>
IIsl)CI'tnlnllble stn\lllnnls or educlltlOIl, hellllh, IIlllilltcllnnce nlld sllppmt.
11-7
.
r~\~" r~
r~t;~:i~1)'
.ll,jl~{.".
COMMONWEAL TH OF PEN'WYLVANIA
DEPARTMENT OF REVENUE
;,:: / f rf, ~/.3
,
c'-
~UREAU OF INDIVIDUAl. TAXES
IHIlUlIUH(:[ TAM 1I1YISloH
OI:Pl. <'IIOb01
tIAIUHSIIJMO, PA l'IIi'ft'bMI
NOTICE OF INIiERITAHCE TAX
API'RAISENENT, AI.LOWANCE OR DlSAI.1.0WANCE
OF DEDUCTIONS AND ASSESSHEHT Of TAX
Ill.\I", II a,. IH,"1
11-17 - 97
BILOUS
03-25-97
21 97-0530
CUMBERLAND
101
DAT!
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
8
CAROL YN
SUSAN E LEDERER ESQ
JAMES ETAl
134 SIPE AVE
HUMMElSTOWN PA 17036
~~~~o,u~t,R~m~I~:~~::~j
[ .
~~:~~-"
MAKE CHP.CK 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 ~
R 'E"Ii: i 5ii1 - EX - AF p" - nit: 9ri - Noi'"i cE" -6F - "iNHEiii T ANCi - i'"Ax - A' P PRA'i S Eii'ENr; -Ai:. i"oWANCi - ijli- -. - - --. - - - - - - - --
DISAI.LOWANCE OF DEDucnONS AND ASSESSMENT OF TAX
CAROLYN B FILE NO. 21 97-0530 ACN 101
11-17-97
NDTI CE
DATE
ESTATE OF BIlDUS
SEE ATTACHED
I X I CIiANGED
) ACCEPTED AS FILED
TAX RETURN WAS,
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OFiRETURN BASEO ON: ORIGINAL RETURN
1. R..l Est.t. lSghadule A)
2. stock. and 80ndl (Schedule 8)
3. Clouh lidd stock/Partnership Interest (Schedule C)
4. Hortg.gas/Not.. Receivable ISchedule DJ
s. Cash/Bank Deposits/Hilc. Parlonal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. T,.anl.arl (Sohedule QJ
8, Tohl AII.h
NOTE: To in.ure prope,.
credit to your acoount;
lub~it the upper portion
of this forM with your
tax paYllant.
,00
,00
,00
,00
,00
,00
412,077,43
lal
III
121
131
(4)
151
161_
171
(112.077.43
APPROVED DEDUCTIONS AND EXEMPTIONSl
,. Funaral E~pensas/Ad~. Costs/~isc. Expens.. (Schedule H)
10. Debts/Hortgage liabilities/Liens (Schedule I)
11. Tohl Deductions
12, Net VIlue of T.l( Return
13. Charihbh/GovarnlllQntal Bequ..ts; Non-elect.d 9U3Trusts ISehadule J)
1~. Hat Value of Est.t. Subject to T.x
8.778,05
191
no~
534,29
III )
112)
(13)
114)
q,~12 ..1!t..
402.765.09
40.276,51
362.488,58
14, IS and/or 16, 17 and 11 will
r.turn. .......d to dat..
If an 11....m.nt w.. i..u.d pr.viDu.ly, lin..
r.fl.ct figure. th.t include the tDtal Df ~
ASSESSMENT OF TAX:
15. Alllount of lina 14 at Spous.l rat. (lS)
16. Anount of Lina lit taxab1a .t Un..1/Ch.. A rat. (16)
17. AIIQunt of Un. 14 taxab1. at Coll.t.,'.lIela.. Brat. (11)
18. Principal Tax Due
TAX CREllJTSI
PAVNENT
DATE
06-23-97
NOTE I
,00
,00
54.373:29
54.373 . 29
,00 K ,OQ.
,00 X ,06.
362.488,58 K ,15.
lI,al
_.-....,~_._..~._-_.---..
A:f~i:~4-~N~~~EI:;/Op~,:A:~, ~;~~
~
PAYMENT MUST BE MADE BY 12-26-97*,
ANOUNT PAID
49.684,41
TOTAL TAX CREDIT 52.299.38
BALANCE OF TAX DUE 2.073.91
~._--
INTEREST AND PEN. ,00
_._~._--~."..-~-~!--------~-,..-
_-----.-:!'OTAL _DU_~_L 2.073,91
I IF TOTAL DUE IS LESS THAH '1. NO ~AVHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAV DE DUE
A REFUND, SEE REVERSE SIDE OF !HIS FOR" FOR INSTRUCTIONS,I
. IF ~AID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
RES~RVAIIOlh
PURPOSE OF
NOTICE I
PA'1HUH I
REFUND (CR) I
,
'\
E.t.t.. af dludlnh dvll'lll on or before nec.-ber 12, lCJ1Z .. If .uw future lnhr..t 1n thl..t.t. is 'rir'l.f.rred
In po.....lon or enjOYMlnt to tla.. a (colletlr.ll blneflolarll' of thl dOcldlnt .ft,r thl IMPlrl'lon ~f .n~ ..tat. for
Ilf. or fftr y..r., thl Co"~onw..lth hereby IKprl.lly r...r~" thl right to appral.. and II"" trantf.r Inh'rltano,'T.~..
at thl Iflwful Cia.. a (oollahrllll rat. on I5n't tueh future I"t.,..\.
To fulfill thl requl,,,,,,nt. of SlcUon ZI4U of thl Inhllrltnrlu and [stat. hl( Aot, Act 21 of 1l)9!i, (12 fl.S.
Sletlon 9140),
Detdoh thl top portion of this Notlel and 'iubilllt with YOur ,.,ltyment to thlil Righter of Willi printed on thl rlVlrn ,tde.
--Mnkl chlllck or MnlY order paynble tOI REGISTER OF HILLS, AGENT
A r.fund of a taM cr.dlt, which was not requested on the TaM R.turn, ~IOY he requ..t.d by cnlllplet\ng an "Application
for AehJnd of Penn.yhlonlli Inheritance and Estate TOlC" (AEV~1515). Applications life ,,"'{JUabl. Itt the Office
of the R.ghter of Wills, any of thlll H Re"'Gnue District Offlcel\, or hy r.nlllnq the speol,,1 Z4~hour
1"lwerlnll ..rylce mJlllberl for for",. orderlnOl 1n Pennlylyunla l-aOO-36Z-Z0!)O, outllde Pennsylvllnla and
within locllll Hllrrhburg f1r8a 17ln 787-8094, TUOI 017> l1Z-Z2SZ (HeMing Illlf,lalr.d Unly),
OBJECTIONS I Any party In Inhre.t not uthfl.d with the apP,'alsement, allowanc. or dl,llllowllnc. of deduction" or 1I.......nt
of hM (Including discount or Int.r..t) AS shown on this Notlcl ",u.t objlct within 51Mb (60) day. of rtcelpt of
thlt Notlc. bYI
AD"IH
ISTRATIYE
CORRECTIONS I
DISCOUNt 1
PENAL TV I
INTEREST I
--wrltt.n protest to thl PA Oepartlll.nt uf R.y.nue, Board of Appeals, D.pt, ZalOll, H.rrlsburg, PA
..el.cHon to tln..,e the lIIa\\er det.rMlned lit audit of thl account of the p.rlonal r.pr...ntlltl".,
--appeal to the Orphans' Court,
17121-1021,
OR
OR
Factual errors dltco..,ertd on thlt lIU..,,,,,,,t lihould bl addr.lI.d In writing tOI PAt a.partlll.nt of Rllllnu..
lIur..u of If'ldl,,ldual TOM", AllNl Po.t AuuSiIIlent Relll.w Unit, Dept. ,10601, ttarrl.burv. PA 17128-0601
Phon. (111) 717-6~OS, S.. pagl ~ of the bookl.t "Inltructlonl for Inh.rltanc. TalC R.turn for ~ Rllld.nt
Deced.nt" IR[V-l~Ol) for Iln .)(plonlltlon of IIdMlnlstratlv.ly cc.rrectabl.errort.
If .n~ talC due h paid within thr.. CU c.l.ndar "'onths Ift.r th. dlo.dflnt's d..th, 1'1 fl". perclnt (5~1 dl.<oount of
the tlM paid I' .1Iow.d.
The ax taM alllnuty Mn-PllrtlclpaUon p.nflltv III cOlllputed on the total bf the \11M and Int.rut u.....d, and "ot
peld blfore .''Inuary lB, 1"6, thl first day aft.r the end of thl taM lI",n.sty p.rlod. This non-partlc:ilp.t1on
plneHy h App.elabl. In the 1811I' lIlanll.r and In the the u.. tI.. plrlod as 'IOU would IlPPlal the t8lC and If'lter..t
that he. b..n a......d as Indicated on this notice.
Int."st II charllld b'lIinnlnll with fhst day of d.llnqulncy, or nlnl (91 ",onths and on. III day frolll the date of
de.th, to the date of pay.ent, TOM" ~hlch h.calll' d.llnqu.nt before Jllf'lulry I. I"al bear Int.,.st at the rete of
S'M 111%) perclnt per annulll Clllculat.d lit a daU'f r"te of .00016". All ta)(1I which bee alii. d.lInqulnt on and Ilftlr
January I, 1911Z will hear Int.rut 3t a rllte which \01111 vllIry fro", clllhndllr 'fur to callndlllr ynr with that rat.
announc.d bll thl PA Departm.nt of R.venu.. The <lJ!pllcabl. If'ltlr"t rot.. for lIJaz through 19"7 arell
U!!: If'lt..,..t Rate DailY Inter..t fador :!!!r lnterut RIt'1 Olllly Interest ~
"62 20% ,OOO~". 1987 ~% .01l0Z",
1915 16% .000"31 1f)8&" 11"1 U% .000.\01
1IJ.... 11% ,000101 199Z ?% ,0002"1
1'l1S 13% .00OSS6 I'JfJS ~ I fJfJ" 1% .00019Z
1966 10% ,001.1274 19950-1991 91. ,00024'
'~lnt.ra.t I. calcul.t.d .. folloWll
INTtREST . BALANCE OF TAX UN~AID M HUNBtR OF DAYS DELINQUENT X DAILY INTUEST FACTOR
-.Any Notlcl ISlued aft.r the taM b.COM.. d.llnqu.nt will "fllct IIn Int.rest calculation to flft..n (Ii) da'fl
be~ond the dat. of the ........n\. If paYlllnt Is .ade eft.r the Int.rut COIIPuutton date shown on the
Notice/ addltlonel Inter.lt IIUlt be calculated,
CO"~~~lt.~W~W".l\!'JW.\-~ANIA
HARRISIl5~&,~\"'0I01
!.5 J '6 tc. I'))
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
FILE NUMBER
FOR OATES OF DEATH AFTERIZ/J1It, CHECK HERE
IP "SPOUSA
r~
REV. 1500 EX -(7-'0I)
X 2. Suppler,.,.nta' Return
4.. Fututllntertst Compromise
(lor dates 01 doath aher 12-12-821
rn I. Decedent Died Testote 00 7, Decedent Maintained a LlvirvJ T,USI
(ARach co cl Will) (ARach a co 01 T,ust)
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
2 2 NAME CO~PI.ETE M~ILINO AODRESS
R D ere or K. Richards Es . JAMES, SMITH, DURKIN & CONNELLY
E E
S N IELEPHONENU"SER 134 Sipe Avenue
T 717 533.3280 Hummelst:own PA 17036
1. Real Estate (Schedulo A) 1 None
2. Stceks and Bonds (Schodulo BI (2) None
3. Closoly Held Slock/Pannorshlp Inle,.st (Schedule CI (3) None
4. Mongages and Notes Recei.abie (Sehedulo D) (4) None
5. Ca.h, Bank Dopo.lts & Mlscollaneous Personal P,operty (Sch, E) (5) 1,946.00
8, Jointly Owned Property (Schodule F) (8) None
7. Transle" (Schedule G) (Schodule LI (7) None
8. Total G,oss Assets (total Line. 1-7)
9. Fun.ral Expenses, Administrative Costs. Miscellaneous
E,penses(SchoduIoH)
10. Dobts, Mongage Llabilllios, Lion. (Scheduie I)
11. Total Deductions (Iolal Linos 9 & 10)
12. Net Value 01 ESlale (Lln. 8 minus Line 11)
13. Cha,llabie and Govommontal BequlSt. (Schodule J)
14. Net Valu. Sub ocl to T.. (Line 12 minus Lino 13)
15, Spousal Transle" (lor datos 01 dealh aher 6-30-94)
See Instruelions lor Appllcablo Pe,centage on page 2.
(Include .alue.l,om Schedulo K or Sehedulo M.)
1,. Amount 01 Lino 14 Ia,able at 6'1. ,ale
(Include valuoslrom Schodulo K or Sehodul. M.)
17. Amount 01 Lino II ta,ablo aI15~. ,ate
(Include values "om Schodulo K 0' Sehodulo M.)
1.. P,lnclpa' ta, due (Add lax Irom Line 15, 16 and 17.1
11. C,.dlts/Sp Povorty P,ior Payments Discount
CAP
H P II
E ~ C
C 0 K
K P S
~
C
E
D
E
~
DECEDENT'S NAME (LAST. ~IRST I ..totO MIDDLE INITIAL)
Bllous Carolyn B.
SOCIAL SEOURITV NUMBER
211.20.2509
DATE OF BIRTH
01/28/1916
COUN1Y COOf:
DECEOEN1" COMPl.ETE ADDRESS
325 lies ley Drive
Mechanlcsburg, PA
21.97.0530
yEA,.
NUMBER
DATE Of! DEATH
03/25/1997
CO""" Cumberland
(IF APPLICABLE) SURVIVINQ SPOUSE'S NAME(LAST,FIRST AND MIDDLE INITIAL) SOCIAL SF.CURITY NUMBER
1, O,lginal Return
4, L1milod estat.
05.
O.
17055
AMOUNT RECEIVED(SEE INSTRUCTlONSl
0.00
Rornalnder Return
(lor dll" 01 death p,lor to 12.13.82)
Federal Estate TalC Return Required
Total Number of Sale Oeposit Boxes
(8)
1,946.00
~
C
A
P
I
T
U
L
A
T
I
o
N
(9)
15,00
(11)
(12)
(13)
(14)
15.00
1,931.00
193.10
1,737,90
(10)
None
,
0.00
(IS)
0.00 X
o . 00 X .06 '
0.00
(II)
260.69
~
(17)
1,737.90 X .15 '
(lB)
260.69
c
o
~
U
I
T
o
N
Interest
+
+
(11)
(20)_
0.00
0.00
2D. II Line 191s groote' thon Lino 18, ente, tho c'ille,eneo on Llno 20, Thl. is tho OVERPAVMENT.
~ 0 IChock ho..11 you aro roqu..llng I rolund at you. ovorpaymoiil.]
21. "Line 181. groate, than Llno 19, .ntar tho dlllaronco on Uno 21, Thl.ls tho TAX DUE.
A. Enter tho Intorest on t~ balance duo on Line 21 A.
B. Enlar tho tolai 01 Llno 21 and 21A on Lioe 21B. This Is the BALANCE DUE,
Mak. Chock Po obi. tOI R. ,.1.. 01 Will.. A enl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH · ..
Und.r peMltle' of per ury, dK "I It lve eXlmI Ih '''turn, lnoludlnglCCompIny ng; SChedule' and sllt.menls, and 10 I . belt of n'tI knowledge and benel, II laIrue,
c:orlfCllnd complete, deolar. thl' all ,..I..,a', nil been ,.ported Illfue markel -vllue, Oeollra110n of pr.pIi'''' other Ihln Ihe ~I r.ptesen'.U....11 Dued on.n Info,,,,,Uon of
wnlc:1'l p,.perer has.".,. knowllldOe,
(21)
(21A)
( 21B)
260.69
0.00
260.69
OAlE
SION~TURE or PERSON RESPONSIBLE FOR "L'NO RETURN Lew 19 J. Zeller
207 Hamilton Avenue
My'';rst:~..m.: 'pi>:"i 7Cj67............................
JAMES, SMITH, DURKIN & CONNELLY
~?~. ~.i..P.f!. ~.":f!!.'~.'!..................................
Hummelstown, PA 17036
,~'J~. '1~
0^)E/r1/rB
,..';;1100 (FIev, 1.9041
~tv. "01 ex + IZ.ln
SCHEDULE E
CASH. BANK DEPOSITS AND
MISCEllANEOUS
PERSONAL PROPERTY
OOM~wg~W~ANI^
SSTATIOF
Pl.... Prlnl 01 T
FILE NUMB R
SSO 211-20-2509 03/25/1997
Carolyn B. Bi10us
(All prop.
ITEM
NUMBER
1
olntl -ownld wbh RI hi aI Survlvor.hl mU'1 b. dl.eloud on Sehodul. F)
VALUE AT DATE
OF DEATH
1.751,00
Internal Revenue Service
personal income taxes
DESCRIPTION
refund for overpayment of 1996
2
Pennsylvania Department of Revenue . refund for overpayment of
1996 personal income taxes
195.00
d
. 1 946.00
TOTAL (Also .nl., on IIno S, R.e. ltulallon)
(A...ch .ddklonol8 1/2' x 11' sholtIS W mar. sp.c.1s no.dld,)
CallVrlght (C) '114 lorm ..Itw... anIf c~Sy.t...., lno,
'OIm 1100 Sc_II~", z.171
AI~. lS11 EM , (1"')
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLAN OUS EXPENSES
COMI'I.~~4~lI'aMhY~tl'~
BTA TB OF
~~ol
ITBM
NUMBBR
A.
8. 8i1ouo SS~ 211.20.2509 03/25/1997
DESCRIFTION
Funa,.1 BKp.nlO"
I,'
Admlnl.tratlva co.t.,
porsonal Ropra..nlOtl~e Commission.
Sool.1 S.curlty Number of Pllsona, Reprellnlatlv.:
V..r Comml..lon. paid _
1.
2. Ano,nay Fe..
3.
Family EKemptlon
Claimant _ Relatlon.hlp
Add,... 01 Claimant .t deced.nt'. death
Slre.1 Address
City SlOle
4. Frobat. F.e.
Zip C.od.
Fl.... Frlnt or T .
FILE NUMBER
21.97.0530
AMOUNT
.
15.00
1
Mlao.llanoou. EKp.n...'
Cumberland County Register of Wills . filing fee for supplemental
inheritance tax return
c.
TOTAL (Also .nt., on II.. 9, R.ca lIutatlon)
(II more .p.c.l. noodod,lnlO" .ddlllonolll\etlt. of ..m. .11..)
ODDllrklht (cl'"4 fOfm 101twar. only CPSylt.m1, InQ,
.
15.00
, ...'_ ~'t ...... ."" ~,._.'" ,
~~I . ,S l' ex . (' .8l\
SCHE~ULE J
BENEFICIARIES
COM~N1l~%G~AIIIA
f,ST A. TS OP
Carol' n B, Bl10us
ITEM
NUMBER
SS 211.20..2509 03/22fl997
NAME AND AODRESS OF BENEFICIARY
RELATIONSHIP
--
Slsur
1
A, T...bll BlqUlSts:
Be~hlne B. & Lewis J. Zeller
207 Hamil~on Avenue
Myerstown. PA 17067
Jane B. Brindle
216 Fishburn Stree~
Harrisburg. PA 17109
Niece
Niece
2
3
Ann B. Naylor
443 Strocks Dam Road
Myers~own. PA 17067
Nephew
4
Carlos Daniel Sheetz
367 N. 10th S~reet
Lebanon. PA 17042
Nephew
5
John Edward Sheetz
R.D. #1. Box 395C
-
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
B, Chlrltablo and Govornmontal Boqulsts:
1
Grace Lutheran Church
1610 Carlisle Road
Camp Hill. PA 17011
2
Be~hany Village Care Assurance Endowment Fund
325 Wesley Drive
Mechanicsburg. PA 17055
To,.AL CHA.RITA.B~E AND GOVERNMENTAL BEQUESTS (Also Inlor an "no 13, Roeap~Ulatlon)
(If mar. sp..o It noodod. Insln add~Ic""lshoIts of so"" sl1o,)
__~....._flll...._Inc.
PILI NUMBSR
21.97.0530
AMOUNT OR
SHARE OF EST A TE
13 percent,
8 percent
8 percen~
13 peroen~
8 peraen~
AMOiJNT OR
SHARE OF ESTATE
5 percent
5 percent
.
0.00
,.... 1100 !I<llWdulO J (1\tY, '.17\
...
e.
"
Register of Wills of
CUMBERI.AND
County, Pennsylvania
INVENTORY
E.t.l.ol Carolyn B. Illlous
-~.........-.-----
~J J}^I ",,';2
No. ~-LL .., d v(~)
also kl'lOwn .5
O.t. 01 O.ath 03/25/1997
,O.c....d Socl.1 S.curity No, 211- 20.2509
Lewis J. ZelloI-L-
Personal Repr.s.ntallv.(s) of the above f:state, dece,'lsed. verily thai the ilems appearing In th~ following Inventory Include aU of the
plllonal aS5.~swher.v.r situate and all of the real estnleln the Commonwealth of Pennsylvania of said Decedent. that the valuation
placid oppolh. oach Item of said InventolY represents lis fair value as of the dale of the Decedent's death, and that Docedent owned
no real flsIate outside ollhe Commonwealth of Pennsyl'Janla 'I(cepl that which app8lllfS In a memorandum 81th. end of lhls
Inventory. I /'tN. vI,lfy that the statements rnade Itl this Inventory are true and correct. l!'We understand that false statements herein
are mad. subject to tho penalties of 18 Pa. e.s. Section 4904 relating to unsworn lalslflcallon to authorllies.
Personal Representative
N.me of
Mornoy:
Gregory K, Richards F.sq,
Signa lure:
'If.'' .; '-7 :.',P.
\-;:'\' ,({,.....L~ . '1-e'.e<-'l..1-~""
Lewts J. Zoflor J
1.0, No,:
69335
Signature:
Addre..:
134 Slpe Avonue
Addre... 207 Hamilton Avenue
Humme1stown, PA 17036
Myerstown, PA 17067
Telephon.: 717 /533 - 3280
Telephone: 717 /866 - 2/,40
Oaled:
J<J,,~'1~
fle,crlpllon
Value
no Ie) :n
S (;;' n
" (n ':
..,.,
I~r'l
C(I
t.'
Jl
'"0
~,'
C\
<0
(See cont~nuation page(s) attached)
(Att.ch .ddlllon.1 .he.ls II nece..ary)
Total:
1,946.00
NOTE: Tho M.morandum of ra.ltslo', out.lde tho Commonwe.lth 01 P.nnsylvanla may, at tho e'ecllon 01 the personal rop....nt.llv.,
Includ. tho ..Iu. oluch It.m, bUI .uch flgur.. should not be e,tend.d Into Ihe totel of the Inv.nlory,
Preplrfd b)' ,he P.nn.y(~.nll e.r AIIOl:I.t!on
coPYrl9ht (c) 1_ form loftw.re only CPSYI'eml, Inc, Form 'AW.. 7 (1992)
/5-11(, -1.3
IUREAU Df INDIVIDUAL TAMES
IMHORIIANeE IAk DIVISION
DEPT. ""01
twtRISIURU, PA l'1J.U~06'1
COHMONNIALTK 0' PINNSYLVANIA
DI'ARTHINT 0' RIVINUI
NOTICE DF I"HERIIA~E TAM
."RAISENP.NT, ALLOWANCE DR DISALLOWANCE
Df DEDUCTIONS AND ASSESSNENT OF TAM
GREGORY k RICHARDS ESQ
JAMES SMITH DURKIN
134 SIPE AVE
HUMHElSTOWN PA 17056
DATI
ISTAn OF
DATI OF DEATH
'UI NUMBER
COUNTY
ACN
07-15-1998
BIlOUS
03-25-1997
21 97-0530
CUMBERLAND
101
AooUnt RHIHod
r-
C--
*
_n.lm...",".,,,
CAROLYN
j
MAKE CHECK PAYABLE AND REMIT PAYMENT TO.
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINI .... RITUN LONIR PORTION FOR YOUR RECORDS ..
Riii:il'4'Y" ii/' -A;' - C &,:.,y -..llY! ar .0' - i'ltiii'liif ANcii- i'Ax-A-pjiRA"iiiiiiNi'~--AniiwANci-iili----------- --- ---
DIIAL~ONANCI 0' DIDUCTIONS AND ASSESSMENT OF TAX
IITATI 01' BII.OUS CAROI.VN B FILl NO. 21 97-0530 ACN 101 DATI 07-15-1998
APPROVED DEDUCTIONS AND EXIMPTIONII
,. F.....r.1 b........I... Cooto/Nllc. boon'" fSo~dul. H) I')
u. Debto/Ncrt_ L1IOIlIU../Llono (So~dul. 11 110) .00
II. Tot.1 Doductlon. (II)
12. Not V.luo of T.. R.turn (121
IS. ~rltobl./Oo..rnooont.1 l.quootOI Non-ol.ot.d 'liS lruot. (Schodul. JI (IS)
14. Hot V.luo of Eot.t. lubj..t to T.. (14)
NOTII If.n ........nt w.. i..u.d pr.viou.ly, lin.. 14. 15 .nd/or 16, 17 .nd 11 will
refl.ot figur.. th.t inolud. th. tot.l of Akk r.turn. .......d to d.t.,
AIIISSMINT 0' TAXI
II. AIIOunt of Line I~ .t Ipou.ol r.t. till
16. AIIOunt of L1no 14 t..obl. ot L1no.lIClo.. A r.t. (161
17. AIIOunt of line 1_ t..obl. ot Coll.t.r.I/CI.oo I r.t. (17)
II. ~rlnol..1 T.. Duo
TAX CRIDnl.
,..~,~___~__._._c,
~AVIII"T
DATI
07i~n:-nn-
02-24-1"8
TAM RETUIlN WAI I 'X I ACCE~TED AS FILED
( ) CHANGED
RESERVATION CONCIRNINb I'UTURI INTIRIIT - lEI REVERSE
APPRAISID VALUI 01' RITURN IAIID ONI SUPPLEMENTAL RETURN NO. 01
I. R..I ht.t. (Bo_II, AI U)___
2. Stock. and lond. IIchodul. II (2)
5. Clo..lY ~Id Stock/~.rtnerohlp Int.r..t tSo~dul. CI (5)
4. Ncrt_./Nct.. R...IYobl. (Schodul. DI (4)
I. C.oh/lank Dopoalto/Nloo. ~.roon.1 ~rop.rty (Sohodul. E) (I)
6. Jointly OWned ~roporty 110_1. fl (6)
7. Tronof.r. (Iohodul. 01 (7)
I. Totol AlIOto
.00
.00
.00
.00
1.946.00
.00
.00
(I)
15.00
.00 M .00.
.00 M .06.
364.226.48 M .15.
UI)
RICII~l
HUNlCR
. AAnI4-!I~
AA269791
DISCOUNT ")
INTEREST/~EN ~AID (-I
.-._--~~~
2,614.97
.00
49,684.41
260.69
ANOUNT PAID
L. .. _.,...__,
INTEREST IS CUAROED TUROUOH 07-30-1998
AT Tltl! RAlEG AI','L/CAIl.I' AS OUTlINED ON THE
RIIVERSE S 1111' (IF nt! S fORM
TOTAL TAX CRIDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
HOTEl To ineur. proper
creel! t to )lour eccOW\t,
oubolt t~ _r porUon
of thlo for. with your
t.. p._t.
1,946.00
lIi nn
1.931. 00
193.10
364.226.48
.00
.00
54,633.98
54,633.98
52,560.07
2,073.91
115.09
2,189.00
B
. If ~AID AfllR DATI INDICATED, BEE REVERSE
'011 CAlf,UUflON Of ADDITIONAL INTEREST.
( IF TDTAL DUE IS LESS lHAN 'I, NO ~AYNENl IS REQUIRED.
IF TOTAL OUE IS REFLECTED AS A "CREDIT" ICR). YOU NAV IE OUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIDHS.I
N 5~
tl If)
.I'l ,..... i)
\I~:J; t-'1.c (j
, ,
I,J;J
..... ~~l
, ~ ,,]
'" ;
{.:' (Ii l>
~~) ~ ~~
IIE_ATJON,
Elt,t.. of riQoIdentt dying on or blfar. Deo'-bir It; 1912 -~ 1f InY future lnt,r..tin t~ ..tete .1 trin'flrred
In po.....lon or ,"jo~t to el... . (0011Itlrll) beneflclsrl" of the deoedent Iftlr ~ IMPlrltlon of '"~ ..tet. ,for
Ilf. or for y..r., the C~lth her~y .~pr...lY r...rv.. the right to ."rl1.. end ...... trln.flr Inhlrlt.nc. 'IK..
It the l.wful CI... . (col1Itlrl1) rete on eny IUCh future lnt.r..t.
PIJIlI'OSEOl'
NOTICE I
10 fulfill the requlr..-ntl of Section 2140 of the Inherlt~. ~ Eltet. ,.~ Aot, Act 21 of 1995. (72 P.S.
Section 9140).
DetllOh ttM top portlM of thh NoUe. .net subIIlt with your P'YMnt to the R""Utli' of V11l1 printed on the revsr.. ,'eM.
....... cheot< or ItOMY order lMIvlbll tOI REGISTER OF MILLS, AGENT
PAVltEMTa
REFUND (eA) I
A refund of . tax credit, which ",I' not reqlMlted on the 'ax Return, MY be r.qu..t<<t by COI!Pl.Unt ., "ApplicaUon
for R.fund of Penn.ylv.,lft Inn-rlt.nce ~ Elt.t. T.K" (REV-ISIS), Application. .r. .v.llebl' .t t~ Offlo.
of ~ RelI.t.r of Will., InY of thI 23 R.v,nue DI.trlot Offlo.., or by oall!RI ths apeol81 24~hOUr
.,..-rlnG ..r..,los I~t. for fora. ordarlntl In Psnn'YIv~l. 1~'DO~362-2050, out.lda Penn.ylvanl. .nd
Ylthln local Harrlsburl .r.. (7~7) 787-.094, TOOl (717) 712-2251 (Helrlng l~.lred Only).
Any p.rty In Int.r..t not ..U.fled NUh the IIPPr.I...."t, IUOWenc. or db.llON.notI of daduOUon., or .....t8IIIIt
of t'M (Including dlteount or Int.r..t) ., ~ on thl. Notlc. IUGt object Nlthln .Ixty (60) days of raoelpt of
thl. MoUe. bYI
--yrltten prot..t to the PA Daplrt-.nt of R.v~, Bo.rd of App..l., Dlpt. %11021, Harrl.bUr., PA 17121-1021, OR
u.1lOUon to haY' the ..tttlr dlt.~.lnad It audit of tha acoount of the rer.one1 t'apr......t.t1Y1, Oft
--appeal to the Orphan" Court.
OI.ECnOMSI
AOHIN
IST~ATI\lE
CQfItECTIOMSI
FlIOtual .rror. dl.co....rad on thb .........,t .hould be addr....d In NrlUng tOI PA Dapartlllnt of RlwlflUl,
iureeu of 1~I...Idua. "X'" ATTMI po.t A.......nt R.vl.., unit, Dept. 21060., H8rrl~rl, PA 17126.0601
~ (117) 767-6505. $I. page 5 of thl bookl.. "In.tructlon. for Inharltenc. ,.x R.turn tor. RI.ldant
Dtoedent" (REY-IS0.) for an IMplanatlon of ~lnl.trltlv.IY corr.otabl. .rror..
If MY tlX dUe 11 p.ld within thr" (S) cllandlr ItOf1th., Ift.r the ca.olHnt'lI duth, I flY' parcent (&X) dhoount of
the tax plld I. Illowed.
The 1IX tme ..,.sty non-p11l'tlclpIUon penllty 11 COllpUtad on thl tot.l of the tl" end Int.rl.t .....nd, MCI not
p.ld blfor. January 16, 1996, thl flr.t daY Iftlr the and of the tlM .-n..ty period. Thl. non~partlcIP.tlon
penal t~ is .....1... in thl ... unner MCl In the thl .... U.. plr lod a. ynu would IIPpMl tM taM M1CI lntar'lt '
tMt hII. bien ........ II Incllc.tad on thh notlca.
lntatlllt I. charged bltlnnlng with fint dey of dellnqu<<tOy, or nlns (9) IIOOth. IIfld one (1) day frOll the. dat. of
death, to,thl deta of PIYHflt, h)l" which tt.c.. cMUnquent blfor. JIInUIry 1. 1982 blar Inter..t It thl rata of
.1)1 (6X) pel'cent par ~ oalculated It a dilly rat. of ,OOOI~. All t.)Ca' which bee..a delinquent on and If tar
JlnUlr~ 1, 1982 ylll bHIr Intar..t at .. rat. Nhlch will "ary frOll calendar y..r to csllndlr yair wUh thlt rat.
announoad by the PA Daplrt..nt of R...,enue. TM applicabla Intare.t rlt.. for 1982 through 1991 .ral
~ Intar..t R.t. DallY Int.r..t Factor X!!r Intere.t Rat_ DallY Intar..t Facto~
1911 ZOX .00054. 1987 'X .000247
1913 1'" .000456 19U-I991 11" .000101
I~ IIX .000SOI 1992 OX .000247
19I~ I5X .000156 1993-1994 1X .000192
1906 lOX . DOD27lt 1995~I99a OX .000247
--Int.ra.t AI calculltad a. foUOM'4
DllCOllfTl
PENAL TVI
INTPES1.
XNTDElT . IALAllCE DF TAX UNPAID X NUMIEll DF DAYS DELINQUENT X DAILY XNTDElT FACTOR
_.An~ Mat lea 1.1UId ~ft.r t~ taM bIoOllI delinquent .,111 rlf1eot an Int.ra.t calculltlon to fifteen (IS) day.
be~ the chll' of tM ........,t. 1f pIIYMnt II NdI ."ar the Inur..t cOIIpUtaUon dltl IhONn on tn.
Motlaa, Iddltlonll Int'l'a.t .u.t be cllculatad,
.
,
i~.'
.~
""
en
I
f
,
-
(1.
.
. ........
~
.
.'
,. .
. t'
~
.
.,- .... -".... '.... ," -, -, -,~ --~-
~
15~.1 No" t3
COMMONWEALTH OF PENNSY~VANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMEMT
c/
*'
IUIIUU DF lWOIVlDUAL TAMES
IHHlMITAMCE TAM DIVISION
IlEPT. Z....l
HAAAIIIURQ. PA l11ta."01
IIH,,,...,,u..'n
DATE 10-26-1998
ESTATE OF BILOUS CAROLYN B
DATE OF DEATH 03-25-1997
FILE MUHlER ~1 97 - 0530
COUNTY CUMBERLAND
ACN 101
C_ A~ount_R..ltt.d--J
MAKE CHECK PAYABLE AMD REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
GREGORY K RICHARDS ESQ
JAMES SMITH DURKIN
POBOX 650
HERSHEY PA 17033
NOTE. To in.ur. prcpor or.dlt to your .coount, .ubnlt t~ upp.r portion of thl. fora with your t.. p.y.-nt.
CUT ALONG THIS LIME ... RETAIN LOWER PORTION FOR YOUR RECORDS ..
Riili:i!ilij-iX--A;rp-rOif:97i------ii.-iNHER"ifANiCi-TirX-RifCORii-AD:iUSTiiiNT--..-----------------------------
ESTATE OF BIlOUS
CAROLYN B FILE MO. 21 97-0530
ACM 101
DATI
10-26-1998
PROTEST BOARD DECISION
ADJUSTNENT lASED 0111
VALUE OF UTATEI
1. R..I E.t.t. ISchOdul. Al
2. stock' .w Bond. lSo~dul. II
5. Clo..ly Hold Stock/~.rtnor.hip Int.r..t (Sch.dul. CI
4. Nert...../Nct.. ....I..bl. (Soh.dul. DI
S. Calh/a.nk o.politl/Hilc.rerlonal Property <<SOhedule E)
6. JointlY ewnod ~r...rty (Schodul. FI
7. Tran.ferl <<Schedule QJ
I. Tot.1 A...t.
DEDUCTIONS AND EXIMPTIONSI
,. Funoral E.pon.../A~lnl.tr.tl'. co.t.1
HilcaUenaoul E)(p.n... <<SoMldul. H)
10. CIOt./Nert.... Liobllltl../LI.n. (So~dul. 1)
11. Tot.1 a.duction.
Mot V.lu. of T.. R.turn
c~ritobl./go..rnaont.1 a.quo.t'l Non-.1..t.d 911S Tru.t. (Sohodul. JI
Mot V.lu. of E.t.t. SUbj.ot to T..
.00
.00
.00
.00
1.946.00
.00
412.077 .43
(8)
414.023.43
(1)
(2)
IS)
(4)
(5)
16)
(7)
1'1
(10)
24,155.36
534.29
24,689.65
389 ,333 .78
38 .933.38
350.400.41
12.
(11)
(12)
(IS)
(14)
15.
14.
TAXI
15. Aoount of Llno 14 .t Spou..1 r.t.
16. Aoount of Llno 14 t..obl. .t Llno.I/CI..' A r.t.
17. A~..t of Llno 14 ta.obl. .t Coll.t.r.I/CI." I r.t.
11. ~rinoip.1 T.. au.
TAX CREDITS I
~AVNENT
DUE
.00
.00
52.560.07
52.560.07
('IS)
UU
(7)
J.lLM. 00 .
. OIlM, 06'_
350.400.41 M.15'
(lei
ANOUNT ~AID
RECEI~T
_BU
DIscOUNT (+)
INTEREST/PEN pAID (-)
49,684.41
260.69
06-23-1997
02-24-1998
AA211454
AA269791
2,614.97
.00
BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-25-1998
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AMD pEN.
TOTAL DUE
52,560.07
. OJL..
3.93
3.93
--
. IF ~Ala AFTER DATE INDICATED, SEE REVERSE (IF TDTAL DUE IS LESS THAN .1, NO pAVNENT IS REQUIRED.
FOR CALCULATlDH DF ADDnIDHAL INTEREST. IF TOTAL OUE IS REFLECTED AS A "CREDIT" (CRlr YOU llAV BE DUE
A REFUND, SEE REVERSE SIDE OF TNIS FORN FD. INSTRUCTIDNS.)
'~.
"
F.'f
PA\'ItElfr,
DttMh ttM tOp portion of thh HoUCI ... ..It HUh ~our PIYtMnt ._ P'Yable to thl n-. ... -'cIt...
prInt.. on thl rayar.. at...
~- twca ClhIok or 1tOnI~ 0"." paylbte tal RESIST&R OF WILLS, AlENT.
REFuHo (CAli
~ rafwtd of . talC oredlt, which w.. not r.qu..tld on the TllC R.turn, 'I~ be r....tld by OOIlpl.Ung .,
"Appll~tlon fa" Rafund of Penn'Ylv~18 Inhtrltano. and E.t.tl T.xft CREV-1313). Applloltlon. .r. ~llllbl1 .t
the Dfflo. of th4 AIgI.tar of Will., any of thl 23 R,vlnue OI.t"lot Offlo.. or fr08 the DIpa"t-.nt.. 24-hou,.
en....rlng .a"vlel ntaIbIr. fa" for.. orde"lngl ]n Penn.Ylvlflla 1-800-362-2050, oubl. Penn.ylvanll
and within locIl Hlrrlsbur. ar.. (717) 787-8094, TOOl (717) 772-2252 (He."lng ]apllrld only).
IlEPlV
Ta,
~.tlon. r..-rdlng IrrQr. oontalned on thl. notlcl .hould be Iddra"1d tOI PA Deplrtllnt of R.v~, Bu"eau
of IndIvidual TIX", ATTH! Po.t A.....-.nt Revllw Unit, Dept. 280601, Herrl.bu,.g, PA 17128-0601, pt~
(717) 787-6505.
'qascOUHr,
]f any tlX due I. plld .,Ithln thr.. (3) olllndar lonth. 1ft.,. the dlc~nt.. .ath, D flvl percent (S~) dl.count
of the tit)( PIlld 11 IUOtfId.
PENALTY I
ThI 15~ tlX __Uy non~PIl'tJolp.t1on pen.l ty 11 COIIPUt.d on thl totll of the tlX and Int.r..t ......., and not
Plld bafor. ~ry 18, 1996, the flr.t day .ftlr the end of thl talC lInI.ty p.rlod.
IN'EREST,
Int.r..t h oha"lId bI,lMlng with flr.t day of dl1Jnquency or nine (9) IlOnthl and one (1) a.~ frOll thl data of'
....th to the dlta of PlYHnt. 'IXI. lfhlch boc.. dlUnquant bafore JIMlUa"y 1, 1'82 baar Inter... It the r.t. of
.Ix (6~) parOWlt Plr ."".,. Ollculltld .t a ally rat. of .000164. All tllCe. which bIo-. deUllqUInt on and aft_,.
Janu.ry 1, 1982 viII blar Int.re.t et e r.t. Mhloh will ve"y fro<< oelender y.e,. to celandtr Yllr NJth that rlt.
MnOuncId b:lo' thl p~ o.p.rt..,.t of A.venua. ThI appllcabl. Int.rllt ret.. for 1912 th,.O\lOh 1998 .r'J
VOl' Int."e.t. Rat. Dally Inter..t Feetor V..r Intar..t A.t. ~. ]nt.,...t Flctor
- -
1912 20~ .0110541 1'87 .~ ,000247
1913 16% .000458 1918-1991 11~ .000301
19~ IU .000301 1992 .~ .000247
1"5 U~ .000356 U.3-1994 7X .0001'2
1916 1O~ .000274 l"!t-1998 .% .000247
ulntar..t J. o.lcUI.tld " follow.,
INTEREST . IALANCE OF TAX UNPAID X NUNIER DF DAYS DELINQUENT X DAILY INrEIlEST FACTDIl
.~Any Notlc. I..ued eft.r the tllC b8c.... dllJnquant will r'fl.ot In Int~re.t c.lcul.tlon to flftaan (15) dI~.
beyond thl data of the .........t. If PlYHnt 11 ... .fter thl lnte,...t COllpUt.t1on dab Ihotm On the
Motloe, IddltlOAlI I"t.r..t lU.t be C.loul.tld.
...
~
111
BOARD DF APpeALS
DEPT 281021
,HARRISB\IfIO, PA 1712A.1021
COMMONWEALTH OF PENNSYLVANIA
DE.PARTMENT OF REVENUE
P~;ONU 117.163.366~
FA~, 117.161,1210
GREGORY K RICHARDS ESO
JAMES SMITH & DURKIN
PO BOX 650
HERSHEY PA 17033
IN RE ESTATE OF:
CAROLYN B BILOUS
DOCKET NO,: 9801110
TAX TYPE: INHERITANCE
APPEAL TYPE PROTEST
FILE NUMBER: 21 97-0530
ACN: 101
APPRAISEMENT: 11-17-97
PETITION FILED: 01-13-98
EXAMINER: DONNA E, AUMENT
MAILING DATE:QCT C ~ i998
OCT C 9 i99B
DECISION AND ORDER
In Its appraisement and assessment of the estate's inheritance tax return, the
Department disallowed in its entirety the $15,362.31 claim for the personal
, representative/trustee fee on the basis that "Personal representative fees can only be
claimed against probate assets", Under the terms of her Will, the decedent gave"." all
of my property of whatever nature and kind and wherever located to my revocable living
trust. . ," Because the decedent had retitled all of her assets into the name of the
revocable living trust prior to her death, her will was never probated, and no letters
testamentary were granted to her executor, Lewis J, Zeller succeeded the decedent as
trustee of the Carolyn B. Bilous Living Trust and is claiming the $15,362.31 fee in that
capacity,
Article 10 Section 4 of the Carolyn B, Bilous Living Trust provides that "My
trustee shall be entitied to reasonable compensation for services rendered payable
without the need for a court order, In calculating the amount of compensation
Page 1 of 3
'-i'~., On' ',.. ""- 4'" '. " . _'.. -. , ' ....
BUREAU Of INDIVIDUAL TAMES
I~RIT~E TAX DIYISION
DEPT. 100601
HARRISIURG, PA 1712'-0'01
COMMONWIALTH OF PBNNSYLVANIA
>>IPARTMBNT OF RIVBNUE
INHBRITANCE TAX
RECORD ADJUSTMENT
Il.
I
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
I' 'I :1'1 ACN
GREGORY K RICHARDS ESQ '911,
JAMES SMITH DURKIN
POBOM 650 "
HERSHEY PA 17~~~;'i
:,J'! ..')
'"
10-26-1998
BILOUS
03-25-1997
21 97-0530
CUMBERLAND
101
-AIiOunt ROIlIHad
$3.93
,I
'*'
.u..n.J 1M m I".m
CAROL VN
',\
MAKB CHECK PAY AILE AND REMIT PAVMBNT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
!
B
HOTE I To Inoura pr_r oredl,t '10 your eooount. aublolt tho upper portion of thh fora with your to. pay..nt.
CUT ALONG THIS ~INE
.. RBTAIN LOWER PORTION FOR YOUR RBCORDS ..
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PAMN'1
OIIt~h the top portion of this NnUoe IndIUblllt with your PIllIYHn\ Med4 p.Vlbl. to thG ""' IIfKI addr...
prlntlKl on the r."ar.. .1de.
If NESIIlfHT DECEDENT .ek_ check or IlOMY order p.yttbl. tOI REGISTER Of' WILLS, AGENT.
If ~-kESIDEHT OECEDENT .... chick or .oney order paYable tOI CotlHOMWEALTH OF PENNSYLVANIA.
AF.PUND (CAll Ii fllfund of . t.~ crlKltt, ",hich M.' not raquoltld on thl hI< Return, ..Y b. r~UfI.t.d by oOllPhUne IMl
"Application for Refund of Penn.vlVIOI. Inherltanol end Elt.t_ l.~" (REY-Ill!). APplic8tlont .r. .\I.tl~l. .t
the OfficI of tha Aegl.t.r of Hills, any of the 23 Revlnul Dlstr10t Offlc.. or fro. t~ o.p.rt..nt'. Z4-hour
Inl~rtnt ..rvlel ~blr. for for.' ordering: In Pennlylvanl_ 1-800-362-2050, out.lde PennlYIVan11lll
..,d within loee1 "'rrhburg .rll'l CI11) 767"8094, mOl (717) 17Z.2:~52 (Heerlng IllP81rld onlyl.
REPLY TOI
DISCotltll
PENAl-TV'
INTERESTl
ou..Uunl regardlO1 errorll contained on thit notice .hould bo addro..od tOI PA IMpart.ont of Revenue, lure..
of IndividUal laxe" AllHI Po.t A......ent RevleM Unit, Oept. 280601, Harrl.burg, PA 17128-0601. phone
(711) 117-650~.
If any tex d.~ I. p.ld within three (]) cal.nder ~onthl .ftor tho decodent'. death, a fl~t percent (5X) dl.count
of the taM paid 1. allowed.
The 15X tal( IIIIMllty non-p.rtle Ipatlon penaltY It eoaputtd on tho tottl of the t.x and Inttr..t .......d, .nd not
p.id befort Janu.r~ II, 1996, tha flr.t day aftor the end of the ta~ a~t.ty period.
Intar,.t I. oharl'd belllnnlng ..Ith flr.t day of daUn~noY, or nl". (9) lIonth. and OM (}) day frOll the data of
death, to the d.to of p.y..nt. laxo, which bec'" dollnquent before January 1, 1912 bear Intero.t at the rate of
Ilx (6X) peroant per ~ oalculated at a dally r.te of .000164. All taxt. which bac..e delinquent on and aftar
January 1, 1912 will bear Intero.t at II rata which will very froll celendar yter to aat.nder y..r with that rite
announced by tM PA Dtpart.ent of Revtnue. lhe applic.blt Intar..t rat.. fo" 1982 through 1999 .ral
Year Inttr..t Rlh DftUy Inttrnt faotor V..r Interett Rate DailY Inter..t ractor
1901 20X ,ODDS'll 19...1991 llr. .00nOl
198'5 16X .00001 1992 9~ .0002417
1904 11X .000501 1995-1994 n .000192
1985 UX .000]56 1995.1991 9X .000247
1906 lOX .000274 '9" n .000\92
1917 9~ .0007.47
~-Inttre.t It (lalcul.tH a. followll
INTEREST . BALANCE OF TAX UNPAIO X NUNIER OF OAYB OELINQUENT K OAILY INTEREST FACTOR
-~AnY Notic. l..lMId after the hli: beeo..' dtllnquent wUI reUtct en Intere.1 calculation to flft..n (15) dIlYI
baYond ttt. dIlta of the ....II.."t. 1f POYHnt h .ade aft.r tht Int.r..t cOlIPuhtlon d.t. .oo.m on the
Notic., additional Intar..t .u.t ba c_loul.t.d.