The URL can be used to link to this page

Home My WebLink About97-00720 h ~ ~ (' , ~, G>> . 1 ,0 -= z ~ " "n PETITION .'OR PR08An: and GRANT Of' LETTERS No, .__~(,:_gJ~2~() To: t.~!IUIC of _.----EJ,iIlli...L..!"~t:lt;ly-....----,--.-- also known OJ __"_~-'_-~__'__"'__"~" _-----'--.--.,-.---~'--..--.-.,--'---------'-.n---" Re~ister of Will; for Ihe CllUIllY of ._..cupberlllntl In Ihe CO!lll!lO!lWelllth of Pennsylvania ____~.._____.."._._~I Dec:eu,'tecJ. Sodal Scmrily No, ,...J1.7-Q1-1812 ,,----.. The pelillon of Ihe ""dersiijned respectfully represents Ihal: Your pelilloner(s). who is/arc 1M years of age or older llllthe ex<,cu(ClfJl_,. . named in the last will of Ihe above decedelll, dated ___....J.oo\liltY-J.........--.--.-.---~-. 19J1.L- and codldl(s) dated _..J.anUa,t:Y 30. 193A..,___.._-.,_-...~-"_------ ._.._----~_._~_._._-------'-,._,..........-_. ------._--_._-~~--_.......--_.....__.. -_._--------_..__._----~~----~.,._._-_._.---._--.---.- (~llUC relevant dh:lIl1lSlllnCl:S, C,Il. renunciation, dCillh 01' C"Ict;'llIof, ctc.) Decendelll was domiciled at dealh in cunoor1and .-. CounlY. Pennsylvania. wilh II ~ last family or prindpnl residence al ..-.-3ML:iala II.v<>nIlA. "'""n..gh nf' CIIllp Hill (Ii~l meet, number and munclpalit)') Decend~nt, then 85 years of age. died. AU\j\l!lt...2L . 19 q7 al___.___ ' Except as follows. d.:eedent did nOI marry, was not ~ivorced and did nOI have a child born or adopled afler execution of the will offered for probate; was not the vlclim of a killing and was never adjudlcaled incompelent: deaooent survived bv RpDIIAe_ Decendenl at death owned property with eSlimaled values as follows: (If domiciled in Pn,) All personal property (If nOI domiciled in Pa,) Personal property in Pennsylvania (If not domiciled in Pn,) Personal property in County Vnluc of real cstnle in Pennsylvania situated a!i follows: S 750.000 S S S WHEREFORE. petitioner(s) respeclfully presented herewith and the grant of lellers. theron, request(s) Ihe probale oflhe lasl will and codlcil(s) tp.ATF4ITI~nT~ry (leslamentary; adrninimallon l.;,t.II.; administration d.b,n.~.t.a.) ~ , '!; ~ ~Z lX~ .,0 c':: ,",': 7=: v- i! ' ~ ., :it OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA l '" COU NT\' OF ,_...J:~J:RLAND ,__ J IS The pctllionef\f.1 aoove.numeJ swenris) or affirm(s) thaI the statements in the foregoing petillon are Irue ami correCI to Ihe besl of Ihe knowledge and b ' I' of petitioner(s) a~"al as personal represen- tutil'ehl uf the above Jeccdem petitioner(sl will well a d uly adminis~ the laIC according 10 law. 'Ai Sw~)rn III or affirm, cd ancl subscribed t" belorc me Ihl!, ________ day of ~:J,t/l~iJ..&.u..~~Zr:- J!:;--:r;:;. ~fU-a,+- RCRISlff . -'\ q 5!' ...' " .. - s:: i ~ ~o 21-97-720 r~ . , Deceased Estate of E.~ L. ~~rlev_ DECREE OF PROBATE AND GRANT OF U:Tl'ERS AND NOW AU~! 28 - \9.11-. in conslderallon of lhe pellllon on lhe reverse side hereof. sallsfaclory proof having been presenled before me, lT ,S D""eo D'U <h. '~D.m""') '''.'-'''''''''' 3. ",I' "",lcll D.,,,, .,~." 3D. I'" "",,'" ,~,.. '" ",ml"" " .,bu' "" m.. ,f "",' " ,h' ,...111 ,\- 'I~ ". 1l<tt ley - = - - ------ and Lellers Testaneol:a:( - J. Dl-XOO Earley are hereby granled 10 --- -_.-~ ------ ,~~~} -mt;: W}JH-t~'r 7/JilJet (I. (l&.~)-..p:4-~ ' (I ' Rell".' of Will, FEES Probale. Letters. ElC. ..""", S 445.00 Shorl CertlflcalesfS) , ' , , ' , , , " S 75.00_ &m~e~lIon .""""""", ~~- Jla' - . . TOTAL __ S Filed ,1\t!C)I)!l:r, ,~~), ,mY, , . , . . , . " ' , , , " Bridget M. '1!!ltl~ ' Esg:,J._Jill80 ATIq~~!1 (SuP, CJ, !.D No,) Keefer wuuu /'.l1eo &. RalW1, LLP P.O. SOX 11963, HarrisbUrq, PI'. 17108-1963 ADDRESS ( 717 \ 255-6027 pHONE Oi() ~:--; (t \( ~ .-~,l b) (f, MAILED LETTERS AND OlU)Ejl.S TO ATTORNEY AUGUST 29. 1997 21-97-720 Tlti!\ h w ccrtil}' lhal dw IlIlclllll;lIiill\ h~'IT l',i\,('1l i\ ulIln d\' ll'llivl! Itlllll ,11\ (1111',IIL1I (('Illfic,lll' \II dVolll\ duly !lIed wilh Ilh' il' 1,(H'<l1 I{('gl.'llrar. The' original tl'l'lifi(;\lv wil1lH- IOl\Urded III lhl' ~d,lll' \'1~,t1 I~i.((tld., / ill;ll' I'll pC1111.11ll'11l Illillg, WARNING: It 1911109alto duplicate this copy by photostat or photograph, ITC till' lid.. u'nilkt{r, ~}.oo IIi'!""'''''''' ",'''''~~\1" Of fl~"'", jI!ti,~'/' "~J,I","~' t ~*11' ,!M" ,\$~ !!Ifi, .. ... ~!_; fl _,,i; L"",,',', ",;,01 '\\-" ," " 1'<,11 '_'~'-'___'_ ,', -~,l .,f.t,ffEN1 ~\ ~~!!":' ~!!L1tJf.!utJJk 4563512 _.._'",--~~....--_..._";'d. .____. .~________. No, Ih~ "", 'l~~ , I ()(,d Hq\i\tLII AUG 2 2 1991 !),Hl' _THOI'_YlMAMlA' DI_'" DPHIALlH' YI1'AL "ICONI' CERTIFICATE OF DEl.;fH inI_....._~ ., EiIM L. EMtey - . \"""0Iy,-1 9-7 -11 ... ....or ~llIM1"C<Ii.o*'l1 ly~eM.PA - IS ,~ Camp Hat """" "'_NCI - -... P.l ... - ..... -' ...- Cl.lmbe-l.tand I- . . tl lie ......"'......................... O'NI..............."...-...........,..,IIOIyIl........."*'lfillllllrl --....-.............. _UUM,_ -.- ........- .v..~~HrA~~c; . \', DUllOlOPlAlACOfoMOUIHCCOf): _1DlOf'AI"~OUIHClOf): ,. ...... -Ah!'-- -- "W'flU~" tl)CW..CUflI1VtMlH~ -F!OIOIAfH......,OIly.'-.' 1,171 - 01 "'1 ~U9u~t 22. 1997 '""__.........lll'I....... ._0 _0 \I...._~/NIClIlI~ Jame~ H. EaMey Camp H':U PA 17011 ...0 ............... ...... ..... 1iI.......__ilJWn'1 IOPIMJUftV / 11r,bW,0ey,"'1 Ill/' _ 0 _0 __0 .... 0 _ <<J ..... 0 OOW/C.........,....... 0 &OIIIMJ1,MY.,.........,'-',tlIMI....".. ... ~. r-~ l==et:~::-'..=..-=-.=:=~~~~.~~~~,~~I.,.,...,....".,"",. ---.. co...... - - ,1toII 01 If'UUfIl'l' ,':1 ..J <( ,,, I 0 <( I') a: w E-< m I') 15 <.6 w ~ m ~ >< Z t; " <0) "Ill " <ll E-< ~ W " ' 0 .... Ul ...I f- 0 E 0 .... '" ...I {j\ n' 0 <ll 0 H <( >- .( I ~ A ~ II) " . ,..;> . z II) ci ~ ~ ,..;> 0..1" 0(" " . .r.: g o ~ g ~ , .... " III '" ,..;> ~Q( II) <ll H ,~ N " it "' :>: ci z " J ( H 1: Ul W ~ j lL ~ W w 'i. - ,- ~i ..'t 1'~\[Hi\/U' .\l)Q~I(.O .,II-f;1I ItQ' _1[1 illlllQ (>!jl'1\10,lo:Ii1<ldI1IlWmrtJiVlli'l'IY ~t,,'9~""? ~:O '. ", '. ~ST WILL AND TEST~MENT OF ELMA L. EARW 1/ ELMA L. EARLEY, of 3001 Yale Avenue, Camp Hill, cumber- land county, Pennsylvania, do hereby make this my l,ast WIll and Testament, revoking any former Wills and Codicils made by me. EJ~~: I give my tangible personal property, together with any casualty insurance coverage that I may be carrying on said tangible personal property, to my husband, James H. Earley, or if he does not survive me, to my son, J. Dixon Earley, or, if he does not survive ,me, to my granddaughter, Amy Elizabeth Earley. I have complete confidence that my husband, my son, or my grand- daughter will carry out any written instructions that I may leave with regard to said tangible personal property. SECOND: In the event that my husband, James H. Earley, does not survive me by 90 days, I give, devise and bequeath Seventy- five Thousand Dollars ($75,000), but not more than ten percent (10%) of my probate estate, to be divided equally among Harris- burg Area Community College, Keystone Area council of the BoY Scouts of America, and West Shore Public Library, without re- striction as to use, and I give all the rest and remainder of my estate, real, personal and mixed, to my son, J. Dixon Earley, and to my granddaughter, Amy Elizabeth Earley, share and share alike. THIRD: If my husband, James H. Earley, shall survive me by 90 days, I bequeath to my Trustee, hereinafter named, IN TRUST (," t{"IL' (,- ,'[ ~ C ti2il (}' /.. -1- " , . . , NEVERTHELESS, cash, securities or other property in the amount specified below, to be known as the "Bypass Trust." (1) The bequest shall be $600,000, subject however, to Paragraphs (2) and (3) below. (2) The bequest shall increase or decrease, based upon the availability of my federal unified credit for estate and gift taxes and the maximum allowable federal estate tax credit for state death taxes (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), whether due ~o statutory changes, lifetime gifts in excess of the federal unified estate and gift tax exemption- equivalent amounts, or any other transfer which affects the availability of my federal credits aforesaid. (3) The bequest shall decrease, even to zero, if necessary to reduce federal estate tax payable as a result of my death to zero (excluding, however, any federal estate tax due as a result of an excess retirement accumulation under Section 4980A ,of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect), considering that my intention is to fund the Bypass Trust by using my available federal unified credit for estate and gift taxes and my federal estate tax credit for state death taxes and to eliminate federal estate tax on the balance of my federal taxable estate by using the federal estate tax unlimited marital deduction. " Xl ['" ~ ;'1..- ~. c:J-,"'<c .. ,c. <I/} ~ -2- FOURTH: I give, devise a~d bequeath the rest, residue and , remainder of my estate, real and personal, to my husband. Should he not survive me, I give, devise and bequeath Buch rest, residue and remainder to my Trustee, hereinafter named, IN TRUST NEVER- THELESS, to be held, administered and distributed for all purpos- as as part of the Bypass Trust. FIFTH: The Bypass Trust shall be held, administered and distributed as follows: (1) My Trustee shall pay to or apply for the benefit of anyone or more of my said husband, my son and his issue, until division into shares pursuant to Paragraph (5), all of the net income from the Bypass Trust, in convenient installments in such shares and proportions as my Trustee in its sole discretion shall determine, for the medical care, education, support and maintenance in reasonable comfort of my said husband, son and his ~ssue, taking into consideration t.o the extent my Trustee deems advisable, any other income or resources of my said husband, son and his issue known to my Trustee, and reflecting that my husband is the primary object of my bounty. (2) Prior to division into shares pursuant to Para- graph (5), my Trustee may pay to or apply for the benefit of any one or more of my said husband, son and his issue such sums from the principal of the Bypass Trust in such shares and proportions as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and ((', ~i ,,"-'Ill L, X' , ( ( I (' (L1e~ ( -3- maintenanoe in reasonable oomfort of my said husband, son and his issue, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my said husband, son and his issue known to my Trustee, and reflecting that my husband is the primary object ,of my bounty. Any payment or application of benefits for a beneficiary pursuant to this Paragraph shall be charged against this Trust as a whole rather than against the ultimate distributive share of such beneficiary to whom or for whose benefit the payment is made. (3) In addition to the income and discretionary payments of principal from this Trust, there shall be paid to my said husband during his lifetime from the principal of this Trust upon his written request during the last month of each fiscal year of the Trust an amount not to exceed during such fiscal year the amount of Five Thousand Dollars ($5,000) or five percent (5\) of the aggregate value of the principal of the Bypass Trust on the last day of such fiscal year without reduction for the principal payment for such fiscal year, whichever is greater. This right of withdrawal is noncumulative, so that if my said husband does not withdraw, during such fiscal year, t.he full amount to which he is entitled under this Paragraph, his right to withdraw the amount not withdrawn shall lapse at the end of that fiscal year. (4) My husband shall have a special power to appoint all or any portion of the Bypass Trust during his lifetime by dl " El11LfL ct<. (s:C{) ~. -4- written document, delivered to my Trustee, referring expressly to this Article, or by Will, validly executed and attested referring expressly to this Article, among such other person or persons hereinafter named or described absolutely or in trust, as he may indicate. This special power of appointment is exercisable only in favor of a child of mine as described in this Will or to the issue of any such child. My aforesaid husband shall have no power to app01 nt the principal of this fund or income accumula ted thereon to himself, his estate, to his creditors, or to the creditors of his estate. My Trustee may rely upon an attested Will probated in any state that otherwise meets the requirements of this Paragraph. (5) In default of t.he exercise of such power of appointment by my said husband, or insofar as any part of the Bypass Trust shall not be effectively appointed, then upon the death of my silid husband, the entire remaining principal o~ the Bypass Trust, or the part of such trust not effectively appointed shall be divided into equal separate shares so as to provide one (1) share for my son and one (l) share for my granddaughter. The share provided for a deceased beneficiary of mine who shall leave issue then living shall be distributed per stirpes to such issue. (6) If at the time of my death, or at any later time prior to final distribution hereunder, my said husband and all my issue are deceased and no other disposition of the property is directed by this Trust, then and in that event only, the then- (!.., ~ (. fi ~I"t\ /"\, , . (~. ((I) ~"1 I -5- remaining property of this Trust, together with any undistributed inoome, shall be divided and paid over and distributed as fol- lows: (a) One-sixth (1/6) to my daughter-in-law, Margaret R. Earley, Camp Hill, Pennsylvania, if she is then living; (b) One-sixth (1/6) to my husband's sister, Elizabeth Earley, Camp Hill, pennsylvania, if she is then living; (c) one-sixth (1/6) to my husband's sister, Catherine Osman, Camp Hill, Pennsylvania, or her issue; (d) One-sixth (1/6) to my husband's sister, Suzanne Jenkins, Camp Hill, pennsylvania, or her issue; (e) One-sixth (1/6) to my sister, Sara stegmeier, Harrisburg, Pennsylvania, or her issue; and (f) One-sixth (1/6) to the Keystone Area counoil, Boy Scouts of America, Harrisburg, pennsyl- vania; West Shore Publio Library, Camp Hill, pennsylvania; and Harrisburg Area Community College, Harrisburg , pennsylvania, share and share alike, with,. out restriction as to use. Should any of subparagraphs (a) through (f) fail, the others shall correspondingly increase. S~: If any beneficiary under this Last Will and Testa- ment is under twenty-five (25) years of age, I direct that his or ,,~ C ",C. / ,\i ("- /' /) L ,l-' flA.. ," ,'), - ,it,'( t(j-~) -6- her interest be held in trust by CCNB Bank, N.A., 331 Bridge street, New Cumberland, Cumberland County, pennsylvania, herei~- after called Trustee, until such beneficiary reaches twenty-five (25) years of age. My Trustee shall apply such amounts of income and prinoipal as it, in its sole discretion, deems proper for the support, education and welfare of such benefioiary, and may aocumulate any unexpended balance of income to the extent permit~ ted by law. Such amounts may be applied directly or may be paid to the beneficiary or to the person with whom such beneficiary resides or who has the care and control of such beneficiary, without the intervention of a guardian. My Trustee shall not be obliged to supervise or inquire into the application of such amounts by such person, and the receipt of such person shall be a complete release of my Trustee. Should the share of a beneficia- ry, in the sole opinion of my Trustee, be or become too small to warrant continuing suoh fund in trust, or should its administra- tion be or beoome impractioal for any other reason, my Trustee, in its sole discretion, may pay such share, absolutely, to the beneficiary, or may deposit suoh share in the beneficiary's name in a savings aooount in a savings institution of its choosing, payable to the beneficiary at majority, which I define as twenty- one (21) years. SEVENTH: I name my husband, James H. Earley, and my son, J. Dixon Earley, as my Co-Executors, herein referred to as my Executor, reqardles~ of number or gender. If my husband or my -7- , C' c ~ , ,) '(filLet .:h.., -tel )/&; " " son is unable or unwilling to serve, the other shall serve alone. If neither my husband nor my son is able or willing to serve, I name CCNB Bank, N.A., as my Executor. I direct that my Executor s~rve without bond in any jurisdiction in which called upon to act. I name CCNB Bank, N.A., as my Trustee. I direct that my Trustee serve without bond in any jur.isdiction in which called upon to act. EIGHTH: I give to any Executor or Executors and to any Trustee or T~ustees named in this will or any Codicil hereto all of the powers now applicable by law to fiduciaries in the Common- wealth of Pennsylvania and in particular, through the Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the comple- tion of the distribution of my estat.e, and until the termination of all trusts created hereunder and until the completion of the distribution of the assets of such trusts, including the power to hold and to invest in any corporate fiduciary's stock, notes, certificates of deposit, and common funds, and the powe. to register securities in the name of a nominee. NINTH: I direct that this Last Will and Testament oontrol the distribution of my property irrespective of whether there are children born to me or adopted by me subsequent to the execution of this Last Will and Testament. ...-, '., ~) Co~) ,',," ~L ,X)" C"l:. c" .~__"". v . Ecc.l(l~ -8- TENTH: ,The words "issue" and "ohUdren" whenever used in this Last Will and Testament shall inolude adopted ohildren. ELEVENTH: No interest of any benefioiary under this Will or any Codicil hereto shall be subject to anticipation or to volun- tary or involuntary alienation. TWELFTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death, and any interest and penal ties thereon, with re,spect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate as if such taxes were expenses of adminis- tration, without apportionment or right of reimbursement. I authorize my Executor and my Trustee to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this ,).'l_..tday Of(/{l'll'c.vVltl'~ ,199/. (' ,. ~I (j ~ c.:.21 Ill... ,J.." (j(/LLtt.1...2....-(SEAL) ELMA L. EARLEY ( SIGNED, SEALED, PUBLISHED, and DECLARED by ELMA L. EARLEY, as and for her Last Will and Testament, on the day and year last above written, in the presence of us, who, at her request, in her presence, and in the presence of each other, all being present at the same ~ime, have hereunto subscribed our names as witnesses: --1/.,){ 1,. flUe." (i1L1 " , J , i) , :' L I. \ ...1' '~~ -~ ----- ' ~ /. / -9- ( - , . . \,-'. . . FIR~T CODICIL TO THB LAST WILL AND TESTAMENT OF ELMA L. EARLEY I, ELMA L. EARLEY, of Camp Hill Borough, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be the First Codicil to my Last Will and Testament dated January 3, 1991. FIRST: I am~nd Item SECOND by deleting Keystone Area Council of the Boy Scouts of America and West Shore Public Library, and inserting in lieu thereof, Holy Spirit Hospital and Harrisburg Hospital, so that after amendment this item will read as follows: SECOND: In the event that my husband, James H. Earley, does not survive me by 90 days, I give, devise and bequeath Seventy-five Thousand Dollars ($75,000), but not more than ten percent (10%) of my probate estate, to be divided equal- ly among Harrisburg Area Community College, Holy Spirit Hospital and Harrisburg Hospital, without restriction as to use, and X give all the rest and remainder of my estat~, real, personal and mixed, to my son, J. Dixon Earley, and to my granddaughter, Amy Elizabeth Earley, share and share alike. SECOND: I amend Item FIFTH, Paragraph (6) (f) by deleting Keystone Area council, Boy Scouts of America, Harrisburg, Penn- sylvania, and West Shore Public, camp Hill, Pennsylvania, and inserting in lieu thereof, Harrisburg Hospital, HarriSburg, Pennsylvania, and Holy Spirit Hospital, Camp Hill, Pennsylvania, so that after amendmen't this item will read as follows: . '~'.. "'" ~, t. fIF't;HI . . . (6) . . . (f) One-sixth (1/6) to Harrisburg Hospital, Harrisb\lrg, pennsylvania/ Holy spirit Hospital, Camp Hill, pennsylvania/ and Harrisburg Area community college, Har- risburg, pennsylvania, share and share alike, without re- striction as to use. I have hereunto set my hand and day of ,.)"J.,u ,(dl'l- I r c'C " ) (' (, i,t'1'I.. ,i LilJI~(SEAL) ELMA L. EARLEY { The foregoing Codicil was signed, sealed, published and declared by ELMA L. EARLEY as and for the First codicil to her Last Will and Testament and she did also republish and reaffirm her Last Will and Testament as by thls First codicil amended as and for her Last Will and Testament in our presence, and we, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. (i {\i>,,-,(j; 1L IN WITNESS WHEREOF, my seal this~;,<i()t , ('Oll~ Vi ~{\ { {tt{~, witness -2- affixed , 1994. ., <""~"""f' _"~,,,,'''-1'_ """""",;""h' '. SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF p1\UPIlIN WE, ELMA L. EARI,tY and .~ DIXON E1\Rt,!;;Y _'0' and JAMES II. EARLEY , the Testatrix and the witnesses, respeotivelY, whose names are signed to the attaohed or foregoing instrument, being first duly sworn, do hereby deolare to the undersigned authority that the Testatrix lIigned and exeouted the instrument as a oodioil to her Last Will and that she had signed willingly (willingly direoted another to sign for her), and that she executed it as her free and voluntary aot for the purposes therein expressed, and that eaoh of the witnesses, in the presenoe and hearing of the Testatrix, signed the oodioil ~s witness and to the best of his or her knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind, and under no oonstraint or undue influenoe. r ' I' t (" I - J . ) { J'lli L ?: - c::u ..::~ ELMA 1.., EARLEY, T~ttatr x I' ( I, J, il!..1ft ~{ . w,i-e- ess I .. I ~l Ii c(i;i.. I (I L __-(~ ,,,-_J.!__t...4 witness subsoribed, sworn to, and aoknowledged before me by ELMA L. EARLEY, the Testatrix, and subsoribed and sworn to before me by .iL. DIXON EARLEY , and day I witnesses, this 30th a1AMR~ H. IV\RT,mv , 1994. of January IJ(I\t u~ (' WtClCI"tf I Notary plio ,) -3- \..'._____ .n_' - ,..,........- t 11f! ,1\:i!,I\\ ~;!:I>l. 1';/\lll!\'I'i 1'. 1,(\1 UIIOI'I\ t l_,L\!)' 1'lIbiic I :",:, I~' i1;1',:,I\":' C' 1>1\\'1 . !:-h~(;-I'.'''-C-', .,,": "<,11',', L\.L!2J,l.2_ '.... C.!!l (pm o~, N If'I ;- a! ~~ j :' () ) , ~. I . . ;:) r- I ~ C ';'1 :~) ",-8 ~a i'~) , (V 1': (J (fJ ~'. ,', C' '-",1 d ,6 &!a:: ~ .-..-....-.-... ........"'''-.-. --- .J ill ;:i <l: H . 0:: r. '.-I ~~~ >< ~ & g, ~ :;: H .... ~ III m~ 0:: <I; '" ~ ;L1 ;L1<1; H ,- :C~ U Z t.l M d) f-' r/l W ~ ~ ~ >, . .... .J >, ill ~. H 0 ..J I/l : ~ r-I 0 <( t:>)( <( .j.J ~~~~ <I; "-< 20 n ..-1 0:::;: 0 ci ;j it! \,.~ 51 tLl ~l o ~ 0 ~ c' ~ r.., [-'1 Z o ~'ll. rn . <1;"-< ;L1 5" ii ~ :;:00 ~ " ;L1 ::> 0:' , .j.J ~, 0 wr,tJUJ 0:: ill :r: f-' <I; H W 0\ c' <I; W r/l U. 't:I Z HU Z W ,.-I .... Zr/lW .... W H H~Q :,c Ol -.,." .~---.._._- .. , , . (;. . ~ . (2) The bequest shall increase or decrease, based upon the availability of my federal unified credit for estate and gift taxes and the maximum allow- able federal estate tax credit for state death taxes (but only to the extent that the use of such state death tax credit does not increase the death tax pay- able to any state), whether due to statutory changes, lifetime gifts in excess of the federal unif ied estate and gift tax exemption-equivalent amounts, or any other transfer which affects the availability of my federal credits aforesaid. (3) The bequest shall decrease, even to zero, if necessary to reduce federal estate tax payable as a result of my death to zero (excluding, however, any federal estate tax due as a result of an excess retirement accumulation under Section 4980A of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect), considering that my intention is to fund the Bypass Trust by using my available federal unified credit for estate and gift taxes and my federal estate tax credit for state death taxes and to eliminate federal estate tax on the bal- ance of my federal taxable estate by using the federal estate tax unlimited marital deduction. FOURTH: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal, to my husband. Should he not survive me, I give, devise and bequeath such rest, residue and remainder to my Trustee, hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and distributed for all pur- poses as part of the Bypass Trust. 4. Item FIFTH of the Will provides as follows for the disposition of principal and income of the Bypass Trust: FIFTH: The Bypass Trust shall be held, adminis- tered and distributed as follows: (1) benefi t of any and his issue, My Trustee shall pay to or apply for the one or more of my said husband, my son until division into shares pursuant to -2- '- '" Paragraph (5), all of the net income from the Bypass Trust in convenient installments in such shares and proportions as my Trustee in its sole discretion shall determine primarily' for the medical care, eduoation, support and maintenance in reasonable comfort of my said husband, son and hi/;! issue, taking into cons,ider- ation to the extent my Trustee deems advisable, any other income or resources of my said husband, son and his issue known to my 'I'rustee, considering that my husband is the primary obj ect of my bounty. (2) Prior to division into shares pursuant to Paragraph (5), my Trustee may pay to or apply for the benefit of anyone or more of my said husband, my son and his issue such sums from the principal of the Bypass Trust in such shares and proportions as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my said hus- band, son and his issue, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my said husband, son and his issue known to my Trustee, considering that my husband is the primary object of my bounty. Any payment or applica- tion of bene,fits for a beneficiary pursuant to this Paragraph shall be charged against this Trust as a whole rather than against the ultimate distributive share of sllch beneficiary to whom or for whose benefit the payment is made. (3) In addition to the income and discre- tionary payments of principal from this Trust, there shall be paid to my said husband during his lifetime from the principal of this Trust upon his written request during the last month of each fiscal year of the Trust an amount not to exceed during such fiscal year the amount of Five Thousand Dollars ($5,000) or five percent (5%) of the aggregate value of the princi- pal of the Bypass Trust on the last day of such fiscal year without reduction for the principal payment of ,such fiscal year, whichever is greater. This right of withdrawal is noncumulative, so that if my said husband does not withdraw, during such fiscal year, the full a~ount to which he is entitled under this Paragraph, -3- , this dght to withdraw the amount not withdrawn shall lapse at the end of that fiscal year. (4) My husband shall have a special power to appoint all or any portion of the Bypass Trust during his lifetime by written document, delivered to my Trustee, referring expressly to this Article, or by Will/val idly executed and at tested referring expressly to this Article, among such other person or persons hereinafter named or described, absolutely or in trust/ as he may indicate. This special power of appointment is exercisable only in favor of a child of mine as described in this Will or to the issue of any such child. My aforesaid husband shall have no power to appoint the principal of this fund or income accumu- lated thereon to himself, to his estate, to his credi- tors, or to the creditors of his estate. My Trustee may rely upon an attested Will probated in any state . that otherwise meets the requirements of this Para- graph. (5) In default of the exercise of such power of appointment by my said husband, or insofar as any part of the Bypass Trust shall not be effectively appointed, then upon the death of my said husband, the entire remaining principal of the Bypass Trust, or the part of such trust not effectively appointed shall be divided into equal separate shares so as to provide one (1) share for my son and one (1) share for my grand- daughter. The share provided for a deceased benefi- ciary of mine who shall leave issue then living shall be distributed per stirpes to such issue. 5. The Disclaimant desires to disclaim all of his rights and interests in and to the Bypass Trust, including the right to receive income and principal and the power to appoint the remain- der, and further desires to disclaim the residue of the Estate of the Decedent. -4- .", 15 - ,J (,(I-.::l. <' OFfllaIAt.lJ!l~ ONLY REV-1500 OO......ONwmTHOFPENN.VLV.NIA INHERITANCE TAX RETURN FILE NUMBER _ . .0.0'00.0__ DEPAnb~W,~:'~~VENUE RESIDENT DECEDENT ...n.___ _illL. -~ ' ... HARRISBURg.!" 11~~8lt~ _."~ ___,._-'-=-_ __~-==:=....=:="-=:":;;;==":O";;::- _~~.~~~V~~.~~__.V(j.l~__-=-_~_~!EA DECEDENT'S NAME (LAST, FIRaT, AND MIDDLE INlfIALlu'.. blink 'plCft 10 ..~rlll. ....(lrel. .Jl:arl~~ma L. ..~___.__.-~-_._-----_...__.-.._---_._...-.--- SOCIAl SeCuAllV NUMBER OATE Ot' DE^l~t DATE or HIRTH 172 - 01- 18 1 ~________.__.._.QlliU.2.1..__. --r------.......Q21Q2Lll.. .------- (IF APPl.lCABLEj SURVIVING SPOlJsf'S NAME (LAST, . SOCIAL SECURITV NLIMBER HIISRE'rUnN MUBT (1(: FllEDtN OUflllOATE WITH TUE F:1RSr, ANO MltlDLE INITlAq James H. Earley .__...u~.:.Ql.:l.67.!-_ __ ltEGISTER OF WILLS X ~ 13 3 10"'01""" 1. OrlglNI R.IUfrt ' Suppl.m.n", R.IUfn _._ ' R.maind.r A.turn prior to 12-'3-"2) 4. LlmU.d e,"l. 4.: FutUf' 1l11.r..1 Complomlu (d"tt 01 d..th.lI.r 12- 12.62) X 5. F.d.rll Elt.t. fu Altlurn Aequlfld X 6, Dltc.dtnl Di.d T.llal. 7. O.e.d.nl Mllnl.ln.d II LI'fll'lg TrUll 9. To!.1 Numb., of s.f. a,pollI BouI (AtI.ch COPV 01 Will) (A"4Ch copy 01 T,uln o 9. L!li9l11onProc.tdlA.c;tl~td [] 10, Spou..IPo~.rlyCrtdll QEV, 1500 E ~ . (1-91) CAPB HpRL EplO CRAC KOTK ES C p o 0 R N R 0 E E S N T = o E C E o E N T "'---~---------_...-~.~_. o 11. EI.c;llon '0 lu und., S.c, ill I:I(A) (dlt. o~j~tl~t.n 12.JHl1and 1..".9'L ~c;h Sohal THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE & CONFIDENTIAL TAX INfORMATION SHOULD BE DIRECTED TO: NAME -.-- ~ - COMPLETE ~,.IA!LINO ADDAESS Brid et M. Whitle FIRM NAME (It AppllOlbl'l Keefer Wood Allen .F. R,!hal , [,LP TELEPHONE NUMBER P.O. Box 11963 Harrisburg, PA 17108-1963 2 :.:: '"~ ?"7 .. . 779,729:89 ~ ;..: ~'" ONLI( . ~:; . -, '-'-'.(' (t) (2) (3) R E C A P I T U L t b N t Real Estate (Schedule A) 2. StoCks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole. Proprietorship 4. Mongages & Notes Receivable (Schedule D) 5. C..h, Bank Deposits & Miscellaneous Personal Property (Schedule <-I 6. JOlntty Owned Property (Schedule F) (6) - 7. Inter.Vlvos Transfer. & Miscellaneous Non-Probate Property (7) (Schedule G 01 LI 8. Total Gro.. Allets (total Lines 1.71 9. Funeral expense. & Adminlsntive Costs (Sch.dule HI (9) 10. Deb,. of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Tota! Deductlonl (total Lines 9 & 10) t2 Net Value of Eltate (Line 8 minus Line 11) 13. Cha"table and Governmental Bequests/See 9113 Trusts lor which an election to tax ha. not been made ,Schedule J) 14. Net Value Subject to T.. (Line 12 minus Line 13) 15. Amounl of line 14 taKable a1 the spousal ta.. a.. See Inltructions on page 2 lor applicable percentage 16. Amount of line 14 taxable at 6% rate 853,389.00 X 06 (16) 51 ,203.34 17. Amount of line 14 taxable at 15% rate _,,_ 0 . 00 X 15 (17),_ 0 . Q..9 18.T..Due (18) 51-,-203.34 19. ~Hl!RE IF YOU ARE REOUESTING A REFUND OF AN OVERPAVM~~-=----- .. BE SURE TO ANSWE_R ALL O!,!ES1[QtoI_S ON PAGE 2 AND TO RECHECK MATH < < .... W . \ ~ (4)__ (5) ['.i ~;(iJ i);' So L, -u w N ~ 95 , 285 ;:6Q.. "1)- ):> ;.' (8) 875,015.55 21,126.55 (11) (12) (13) 21.126.55 853,889.00 0.00 (14) ~889.00 5 M A ~ X A T I o N 500.00 X o ._OQ... (15) 0.9.9 u"d,r p.nalti.. 01 pll jlJl'Y, ! d.ola,t Ih" I hi". ,K.mln.d Ihll rtlurn, Including ""c;omp.nying loh.aul.. In" IIal.m.nlt, t"d 10 In. 0.11 ot IT\'I IInoNI.dg' an" btii.l, I1I1 In". eorr.ol.nd cornpltl., O.olaralion ot pt.p.,tr olhtf th.n lh. p.r.ona~~pr...nl'll~' II D~..d on 11~~~~~:.~?!~~~._r_ h.. InY I\no!~c:g. FILING RETURN ADDRESS DATE 51 1?1 .O,l.q fo.rd. Pl~ ~ ve.. . . . . . . .. . . . " . .. .. ..~l?..l!ili,_PA _..l2.QI."-----.--------. 'ENTA1IVE ADDRESS ...5.((?J~_ DAf~~l f" :~i~i~.~~~~~"j~" -'i7"ios":i963'" . .~== $/;r;./? y___ Form Rev~1500 EX (A,,~ 1-91\ 9110rm lollwar.only CPSYlttml. Ino ,-- -. ,,"~"" "-" . '" Decedent's CO!!1P.le!.!..M9.@.II: _~--- STREET ADDRESS )001 Yalu~_. ._-_._~----~._..-_.- CITY CaJ!111 Hi 11 --'---- ~~_. ZIP 17011 Tax Payments and Credits: 1. TI,Du. (Pa8' 1 Lln' 18) 2. C,"dllO/paym.nt$ A. Spo"..1 Pov.rly Credit B. Prior paym.nts C, Dlscounl (1)_ 51,20),H 0.00 45,600.00 2,400.00 Total Credits (A t 8 t C) (2) 48,000.00 3. intelBsVPenally If applicablB D. Int.r.st E. Penally TotallnteresVPenally lOt E) (3) 0 .00 ~. If Iin. 2 is gr.ater 1I1an IIn. I t Iin. 3, enter tho diffe,.nc.. This IS 1h. OVERPAYMENT, Ch.ck bo, on Page I L1n. 19 10 r.qu.st I ,.Iund (~) 5. IIl1n. I t line 31s \1I.ater 1han Iin. 2, .ntBr 1h. dlff.r.nc.. This I. the TAX DUE. (5) ) , 20) . 34 A, Ente' Ih. Inter.st on 1he ta, du.. (lIA) 0 . 00 B, Enter the total 01 Lin. 5 t 5A. This 1$lh. BALANCE DUf. (!lB) _.....2.,. 20) , 34 Mlk. Ch.ck Payabl. to: REGISTER OF WILLS. AGENT 0.00 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Old d.c.d.nt mak..1 ..nsf.r and: e. r.taln 111. use or Incom. of tho prop.rty van,lorr.d; b. r.taln 1h. right to d.slgnat. who shall us. Ih. prop.rly ~ansf.rr.d or ilS Incom.; . c. retaIn I reversionary interest or. . d, r.c.iv.lIl. proml.. for Ilf. 0lBI1I10r paym.ntB, ben.lilS or car.? 2. II dea1l1 occurr.d on or b.lor. D.cemb.r 12, 1982, did d.c.dent within twO yoars pr,cBdlng d.ath eansfer prop.rty wl1l10ut rec.lvlng ad.quat. consld.ration? II d.a1l1 occurred ah.r D.c.mb.r 12. 1982, did d.c.d.nteansf.r prop.rty within on. YO" of d.a1l1 wi1l10ut r.c.lving ad.quat. consld.ration? 3, Old d.c.d.nt own an "In ~ulllor" or payabl. upon d.a1l1 bank account or securlly at his or her d.a1l1? , ~. Old 1I1e d.ced.nt own an Individual rew.m.nt account, annuity, or oth.r non-probate property? ~~ DO 8~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN . 72 P,S. S.ction 9116 (a) (1.1) (1) provld.d lor Ih. r.ductlon of tho ta, ratelmpos.d on tho n.t valu. olnnsl... to or for tho L"O 011h0 Burvlvlng spouse kom 6% to)1I. for date' of d.ath on or .h.r July t, 1994 .nd b.lor. Janu.ry I, 1995. 72 P.S. S.C1ion 9116 I') (1.1) (II) provid.d for the r.duction 01 tho r.t. imposBd on tho n.t volu. of ~.nsfB" to or lor th. UB' 01 the Burv,vln9 'pou.. kom 3% to 0% lor dat.s of d.ath on or .h.r J.nu.ry 1, 1995 Th. staM' ~ not .,.mot . vansf.r 10 . surviving BpOUS' kom ta" .nd the slittutory requlr.m.nlO lor dlsclos"re 01....1S .nd Iillng a ta, rolurn .,. still .pplic.bl. evon If tho ,urvlvlng spou$e is the only b.n.flciary. FOR DATES OF OeATH ON OR AFTER JANUARY 1, 1!1115 - Pl.... .nswer tho lollowing question by pl.clng .n ",.' In 'h. appropriate spac. Old Ih. d.c.d.nt create a trust 01 similar arrang.ment which Is sol.ly for Ihe surviving spous.'s beneflllor his or her .ntl,. Ilfetim.? V.. 0 No [D If ~'Ou answered yes to the above qu~ltion. the tal( an the trust or SImilar iJrrangement is pOSlponed until the death of the second spouse - at which time It will bu lully taKable at 1h' r.te(s) appllc.bl. to the remaindBr b.n.fic,ary!I..). Enter Ih. value of tho ~"st on Sch.dul. J, Pan II, In order to remove It kom tll' calculation 011h. tax d".ln this ..tate. You m.y wlBh 10 fII. Sch.dulB 0 in order to make th. .I.ctron av.,labl. under S.ction 911.1 11th. electiOn is mlde, the trust or similar arrangement whIch beneh" the surviving spouse IS tal(ed at the zero tax ra1e, and the remainder is talted at the rite (I) applicable to tho remainder beneficiary(ies). II you choose 10 make the election, you must attach Schedule 0 to a timely. Wed tax return, along with Schedule(I) K and/or M in order to show the apportIonment 011he trust or similar arrangement between the surviving spouse and the remaInder b.n.llclary\'''). COO II tH ~~I Hh11 Inrm sollw,Ult only CP~1y'l,ms !Ot -UfO e Jlt/it L. fl:al:l ---------. . "Y "" ProPe, --------- - Iy Iolnl/y.o"<_______________ ITeM ---.. nell "<II/r "g/r'OI ---------~ PILfIIVUMIlf!1f IVUMllelf ---------.:____ ''''.I.O''/rlp ----.. -"" mIl"~ be -----....... 21 ' , ~~........ ~.~ ---- . ~"."" ,;'" "'<., "" -....::::' ~""'" , ---------~ " C",",,, ~~C",.. ~ _______ co." "" "'<''''' C ____________ ____ ____ . 885571109 o. _______ '"" "'<.. ~~ '~"'~ "" "'0. <> ",",,, co." "" '"''<., ". '''0 ~ . 03189710J J,OOO sh At! "I:es antic Ii: C1JSII> N nel:gy In o. 04890310;' 700 Sh O! "1:"s 4lt/is 0 C1JSII> N Old Lv. 0, 3757 75102 200 Sh"1:es HerShey C1JSII> #0 FoOCis COt'/) , 427866108" COlt/lt/on 1/018 I>J{c Sha1:es 8"llJ~ C01:/) , 700 Sh I>I> "1:es 'L Res C'(JSII> #oOl.lrces Ina ' 693499105' 5, 854 Sh SPri 41:eS nt COr C1JSI" N p, . 0, 852061100 IsO Sh 1JOI "1:"s C01:p C'(JS.tp 'New NO 90 ' 2681105 61 Sh"1:es ViitCom I C1JSII> NO nc, C!4SS A ' 925524100 J61 Sh V:/ "res 4C'om In C1JSII> No C'. C!ilss 8 . 925524308 8 9 10 IJ 5 7 "'\ '1b fu~~v"N'14 S7'Jg~fD&UI.~ S SONDS 2 3 4 17.3440 SO: 8130 6'9690 55.5000 42.5005 20.8440 46.9065 26, 2500 30'!251 30.5005 7'otil! fl: ---.~ orn cont' J.nl.lilt. ~on s h 'o'~'OI' C' eCiI.l! >'t".r.Ofl,yCP<:o (If.rno'(JS~ ~ "Y"'lr/I, 'fie PIC/J IS 17"tlCf811 . Tn.,... , Itt..__ J4, 590, 110 274,590'65 3,937,50 2,837'63 4,910,58 43'265'5J ~ 35, 545'27 30, 487, 110 17/344.00 i , 4/979.30 JI'IOO.OO '\ SCHEDU~E 8 STOCKS AND BOND!! (contirtued) ESTATE OF: E1ma L, Earley FII..E NUM8ER. 21-97.00720 ITEM VALUE AT DATE NO DESCRIPTION OF DEl\TH 20 18 Units PA Insured Municipal Income Trust 107 CUSIP NO. 708848596 5.99,1900 10,598.04 21 20 Units PA Insured Municipal Income' Trust 115 CUSIP NO. 708848752 766,8900 15.337,80 22 22 Unito PA Insured Municipal Income Trust #119 CUSIP NO. 708848836 916..,,600 21,492.12 23 5 Uni ts PA Insured Municipal Income Trust 123 CUSIP NO. 70884C172 897,1200 4,485,60 24 5 Uni ts PA Insured Municipal Inccme Trust 136 CUSIP NO. 7 0884C4 3 8 1043.2700 5/216.35 25 3,857.1420 Units spartan PA Municipal Income Fund CUSIP NO. 316344209 10.6000 40,885.71 Total, (carry forward to main schedule) , , . $ 98,005.62 'oJ,' ",' '\,. '.. ~" ,. "I A~V. tlOl lil( . t t .t11 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER COM MONWEAl.TH OP PENNSVLVANIA INH AllANOB 1A)I. R'TU"N I!!ST~TE Of Elma L. Earley - 21-97-00120 Include \I1e proceedS olll1lglll<>n Ind \I1e dlte \11. proceed' were received by Ihe e.tale ~II property jolnlly-owned with right of lurvlyorohlp mull be dllclolld on Schedule F. TOT ~L IAI'O enler on i1ne~LBer.IPilul."onl \11 mote oplce i. ne.ded, in.." additional ohee" 01 1M same SI,el o.,pvr'gtlll~) 1'do,}1larm .o!\Wllffl only CP9V,,,m,, Inc. ......~r._.________.. ~----~._--~._-_. ITEM NUMBER 1 ...Q.IJ.SCRIPTION Refund of unearned premi um on Washington National Insurance company accidental death policy 2 pennsylvania State Bank, ACcount *22001127, Elma L. Earl Y Interest accrued to 08/22/97 3 Tangible personal property , I I I _----1- -- V~LUE "T DATE Of' DE" TH 1.73 94,049.46 734 .4'1 500.00 95,285,66 . ... AeV.1apElC+(Ht'j COMMONWEAL. TH OP PENNSVLVANIA lNHEAITANCE TAil. ReTURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS eSTATE OF Elma L. Earley FILE NUMSER 21-97-00720 Debll 01 decedenl mUI' be reported on sChedule I, ITEM NUMBER A, DESCRIPTION AMOUNT 1 FUNERAL EXPENSES: Cremation society of PA 40,00 1. ADMINISTRATIVE COSTS: PorlOnal Repr...ntllUve's COIlYOllSlons Name 01 Pofsonal Representlltive(s) Social Securlly Number(s) I EIN Number of Personal RepresentaUv.(si Sweel Address City Stall_Zip B, Vee,(s) Commission Paid. . 0,00 2, 3. Attorney Fees Family E~emption: (II decedent's addre.. is nOlthe same as claimanfs, anach IKplanallon) Claimant James H. Earley S.eelAddress 3001 Yale Avenue City Camp Hill RelatiOnship of ClalmanllO Decedenl ],5,500,00 3,500.00 Stllll~Zlp 17011 Surviving Spouse 4, Probate Fees 576, SO 5, Accounllnt's Fees 0,00 5, Ta. ReMn Prep.r..'s Fe.s 0,00 7 J, Dixon Earley e,(pense reimbursement 30.00 Executor's estimate of additional out-of-pocket '0' expenses 220.00 Total miscellaneous expenses from continuation paqe(s) 1,260,05 TOTAL Also ontnr on IIno 9 Roca lIulatlon (If more space 1$ needed, insert addltiotlal sheets 01 the same sIze) COI'VIlghl (ol \91f7 'Ofl'l"t InllO'lare onlv CflSVIleml, 1M 21 126,55 .. RBV.1I13i!X+\Hl7) SCHEDULE J BENEFICIARIES COMMONWIIAl. THOP PENNSYl....~NI" INHERITANce TAX FUTU~N FILE NUMBER ESTATE OF Eln,a L. Earley REl.A. TlONSHIP TO DECEDENT Do No' LII' Trull..(.l . ----~---_...............---- NUMBER I. NAME AND ADORESS q..l'!mSON(Sl R!\CEI~ING PROPERTV TAXABLE DISTRIBUTIONS (Include auWlght Ipau.al dllfibutionl) 1 James H. Earley 3001 Vale Ave., Camp HIll, P1\ 17011 Surviving Spouse 2 J. Oixon Earley 151 Old Ford Drive, Camp Hill, PA 17011 Son 3 Amy Elizabeth Earley 4203 Franklin Court, Chester springs, PA 19425 Grllnclcla\,lghter II. NON. TAXABlE DISTRIBUTIONS, A.' SPOUSAL DISTRIBUT.IONS UNDER SEC, 9113 FOR WHICH AN ELECTION TO 'tAl< IS NOT BEING MADE . B, CHARITABlE AND GOVERNMENTAL DISTRIBUTIONS None OTAL OF PART II . ENTER TOTAL NON. TAXABLE DISTRIBUTIONS 0 LINE 13 OF REV 1 COVER SHEET lit more 'P"CO II needed, InIOn Iddltianol Ihee~ of thO tame 1111) _. ......', ,,,,,,,,...11,,,.,. nnlvCPSvslflmS.lnc. 21- 97 - 00720 AMOUNT OR SHARE OF ESTATE 50 0.00 426,694.50 426,694,50 J:'a(fTl Rev~ 1513 ex lRlty ~ .91\ 0.09 ~ A llU: 00f"'f FROM ReCOOO N1 T.-1IIftCfW ..t."I()f, I ~nlo "" ~ hand II'Cl tho IC.!II 01 &~ICl Court~l C,\,11,!1.1, PA c;J. /1" . ThII.-L(L::_ci'~'1 r::f~t.J 1~l.2f:.... 'nx.z.1..4 r' -'tLL~ ~ ll. ')tC:"al4, n~ .u,d:zi U Clenc 01 1M Ofpl\OM Court cJ LAST WILL AND TESTAMENT OF Clmlberlll\d County ELMA I" EARLE'{ I, ELMA L. EARLE,{, of 3001 Vale Avenue, Camp Hill, Cumber- land county, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. . FIRST: I give my tangible personal property, together with any casu~lty insurance coverage that I may be carrying on said tangible personal property, to my husband, James H. Earley, or if he does not survive me, to my son/ J. Dixon Earley, or, if he does not survive me/ to my granddaughter, Amy Elizabeth Earley. I have complete confidence that my husband, my son. or my grand- daughter will carry out any written instructions that I may leave with regard to said tangible personal property. SECOND: In the event that my husband, James H. Earley, does not survive me by 90 days, I give, devise and bequeath Seventy- five Thousand Dollars ($75/000), but not more than ten percent (10%) of my probate estate, to be divided equally among Harris- burg Area Community College, Keystone Area Council of the Boy Scouts of America, and West Shore Publ ic Library, without re- striction as to use/ and I give all the rest and remainder of my estate, real, personal and mixed, to my son/ J. Dixon Earley, and to my granddaughter, Amy Elizabeth Earley, share and share alike. THIRD: If my husband, James H. Earley, shall survive me by 90 days, I bequeath to my Trustee, hereinafter named, IN TRUST ,r' { : ,. .'~. .....:.- G ;: / " ft.. (,_ ;:\. .- ., 2. L , -<'I ..-i ~ NEVERTHELESS, oash, seourities or other property in the amount speoified below, to be known as the "Bypass Trust." (1) The bequest shall be $600,000, subject however, to Paragraphs (2) and (3) below. (2) The bequest shall increase or decrease/ based upon the availability of my federal unified credit 'for estate and gift taxes and the maximum allowable federal estate tax credit for state death taxes (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), whether due to statutory changes/ lifetime gifts in excess of the federal unified estate and gift tax exemption- equivalent amounts, or any other transfer which affects the availability of my federal credits aforesaid. (3 ) The bequest shall decrease, even to zero, if necessary to reduce federal estate tax payable as a result of my death to zerO (excluding, however, ar.y federal estate tax due as a result of an excess retirement accumulation under section 4980A' of the Internal Revenue Code of 1986/ as amended, or such similar section as may then be in effect), considering that my intention is to fund the Bypass Trust by using my available federal unified credit for estate and gift taxes and my federal estate tax credit for state death taxes and to eliminate federal estate tax on the balance of my federal taxable estate by using the federal estate tax unlimited marital deduction. ",'Jf, l;. j...-'I- ).-L/.., , , " ~-, . / :>- I <..._ d.. /..( l ), / ., ~"\, ' . FOURTH: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal, to my husband. Should he not survive me/ I give, devise and bequeath such rest, residue and remainder to my Trustee, hereinafter named, IN TRUST NEVER- THELESS, to be held, administered and distributed for all purpos- es as part of t.he Bypass Trust. FIFTH: The BypasS Trust shall be held, administered and distributed as follows: (1) My Trustee shall pay to or apply for the benefit of anyone or more of my said husband, my son and his issue, until division into shares pursuant to paragraph (5) / all of the net income from the Bypass Trust, in convenient installments in such shares and proportions as my Trustee in its sole discretion shall determine, for the medical care, education, support and maintenance in reasonable comfort of my said husband, son and his issue, taking into consideratlon to the extent my Trustee deems advisable, any other incolne or resources of my said husband, son and his issue known to my Trustee, and reflecting that my husband is the primary obj ect of my bounty. (2) prior to division into shares pursuant to Para- graph (5), my Trustee may pay to or apply for the benefit of any one or more of my said husband, son and his issue such sums from the principal of the Bypass Trust in such shares and proportions as in its sole discretion shall be necessary or advisable from time to time for the medical cars/ education, support and "( I" 1/' L '..- .~'"'" , ,. I ":;..' I. C. i~ J..LL.~ " maintenance in reasonable comfort of my said husband, son and his l.ssue, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my said husband, son and his issue known to my Trustee, and reflecting that my husband is the primary object of my bounty. Any payment or application Qf benefits for a beneficiary pursuant to this.. paragraph shall be charged against this Trust as a whole rather than against the ultimate distributive share of such beneficiary to whom or for whose benefit the payment is made. (3) In addition to the income and discretionary payments of principal from this Trust, there shall be paid to my said husband during his lifetime from the principal of this Trust upon his written request during the last month of each fiscal year of the Trust an amount not to exceed during such fiscal y~ar the amount of Five Thousand Dollars ($5,000) or five percent (5%) of the aggregate value of the principal of the Bypass Trust on the last day of such fiscal year without reduction for the principal payment for such fiscal year/ whichever is greater. This right of withdrawal is noncumulative, so that if my said husband does not withdraw, during such fiscal year, the full amount to which he is entitled under this paragraph, his right to withdraw the amount not withdrawn shall lapse at t.he end of that fiscal year. (4) My husband shall have a special power to appoint all or any portion of the BypasS Trust during his lifetime by <... c.. (. 17 L. (~ ., -. ,i \. i I ..<~(){\:I- I written document, delivered to my Trustee, referring expressly to this Article, or by Will / vali.dly executed and attested referring expressly to this Article, among such other person or persons hereinafter named or described absolutely or in trust, as he may indicate. This special power of appointment is exercisable only in favor of a child of mine as described in this will or to the issue of any such child. My aforesaid husband shall have no power to appoint the principal of this fund or income accumulated thereon to himself, his estate, to his creditors, or to the creditors of his estate. My Trustee may rely upon an attested Will probated in any state that otherwise meets the requirements of this Paragraph. (5) In default of the exercise of such power of appointment by my said husband, or insofar as any part of the Bypass Trust shall not be effectively appointed, then upon the death of my said husband, the entire remaining principal of the Bypass Trust, or the part of such trust not effectively appointed shall be divided into equal separate shares so as to provide one (1) share for my son and one (1) share for my granddaughter. The share provided for a deceased beneficiary of mine who shall leave lssue then living shall be distributed per stirpes to such issue. (6) If at the time of my death, or at any later time prior to final distribution hereunder, my said husband and all my issue are deceased and no other disposition of the property is directed by this Trust, then and in that event only, the then- (1.. ::._L.. I'/-,A.. ,. ..:....,. i / Ci.~ -' 'I if / remaining property at this Trust/ together with any undistributed, income, shall be divided and paid over and distributet;l as tol- lowS: (a) one-sixth (1/6) to my daughter-in-law, M~rg8ret R. Earley, Camp Hill, pennsylvania, if she is then living: (b) one-sixth (1/6) to my husband's sister, Elizabeth Earley, Camp Hill, pennsylvania / if she is then living: (c) one-sixth (1/6) to my husband's sister, catherine Osman, Camp Hill, pennsylvania, or her issue: (d) one-sixth (1/6) to myh\lsband's sister, suzanne Jenkins, Camp Hill, pennsylvania, or her issue: (e) one~sixth (1/6) to my sister, sara stegmeier, Harrisburg, pennsylvania, or her issue: and council, BoY Scouts of America, Harrisburg, pennsyl- vania; West Shore Public Library, Camp Hill, pennsylvania; and Harrisburg Area community college/ Harrisburg, pennsylvania, share and share alike, with- out restriction as to use. (t) one-sixth (1/6) to the Keystone Area Should any of subparagraphs (a) through (f) tail, the others shall .correspondingly increase. SIXTH: If any beneficiary under this Last Will and Testa- ment is under twenty-five (25) years of age, I direct that his or ( .- .'~,. "- .,-,' IIA. , , .1-. .t .: /f.. l _"';-~""'9~._ _,".:,..,...,..,;~:.i.. her intere~t be held in trust by CCNB BanK, N.A., 331 Bridge street, New cumberland, Cumberland county, pennsylvania, herein- after called Trustee/ until such beneficiary reaches twenty-five (25) years of age. My Trustee shall apply such amounts of income and principal as it, in its sole discretion, deems proper for the support, education and welfare of such beneficiary, and may aocumulate any unexpended balance of income to the extent permit- ted by law. Such amounts may be applied directly or may be paid to the beneficiary or to the person with whom such beneficiary resides or who has the care and control of such beneficiary, without the interventi.on of a guardian. My Trustee shall not be obl iged to supervise or inquire into the application of such amol,lnts by such person, and the receipt of such person shall be a complete release of my Trustee. Should the share of a beneficia- ry, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its'administra- tion be or become impractical for any other reason, my Trustee, in its sole discretion, may pay such share, absolutely, to the beneficiary, or may deposit such share in the beneficiary's name in a savings account in a savings institution of its choosing, payable to the beneficiary at majority, which I define as twenty- one (21) years. ~~: I name my husband, James H. Earley, and my son, J. Dixon Earley, as my co-Executors, herein referred to as my Executor/ regardless of number or gender. If my husband or. my ~ ' .: .~. """., \.~ ~! L.-tL 1(.. f-- j \, (I (~'~';;~ , /q . b- 1 son is unable or unwilling to serve/ the other shall serve alone. If neither my husband nor my son is able or will ing to serve, I name CCNB BanK, N.A., as my Executor. I direct that my Executor serve without bond in any jurisdiction in which called upon to act. I name CCNB BanK, N.A., as my Trustee. I'direct that my Trustee serve without bond in any jurisdiction in which called upon to act. ~IGHTH: I give to any Executor or Executors and to any Trustee or Trustees named in this Will or any Codici.l hereto all of the powers now applicable by law to fiduciaries in the common- wealth of pennsylvania and in particular, through the probate, Eatates and Fiduciaries code, as effective and as in effect on the date hereof, during the administration and until the comple- tion of the distribution of my estate, .and until the termination of all trusts created hereunder and until the completion of the distribution of the assets of such trusts, including the power to hold and to invest in any corporate fiduciary's stocK, notes, certificates of deposit, and common funds, and the power to register securities in the name of a nominee. NINTH: I direct that this Last Will and Testament control the distribution of my property irrespective of whether there are children born to me or adopted by me subsequent to the execution. of this Last Will and Testament. /1 t.... ' c.~ .J "Z. t..... '-.,. \, , I \._' (.., '-t. t.~ Li.. t."h I TENTH: The words "issue" and "children" whenever used in this Last Will and Testament shall include adopted children. ~LEVENTH: No interest of any beneficiary under this Will or any codicil hereto shall be subject to anticipation or to volun- tary or involuntary alienation. TWELFTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death, and any interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate as if such taxes were expenses of adminis- tration, without apportionment or right of reimbursement. I authorize my Executor and my Trustee to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this 3.7..'-( day Of.)c( I loLL.Ll l.'i~ , 199/. , o ,/- #, '-...C.. (..', --I (.....(.... I L I.. ..:^. ELMA L. EARLEY i l.-c:t"J2-(SEALI SIGNED, SEALED, PUBLISHED, and DECLARED by ELMA L. EARLEY, as and for her Last Will and Testament, on the day and year last above written, in the presence of us, who, at her request, in her presence/ and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: ; / ,) /l .~d.. L. )?,/,- C{ y '- " . ~ ,,-~.-- ~~- / --"- "."....,._-" " . A lllUE CCf"!' FflG404 RECOPO \II rlll1lftC1\Y """",.of, I tlerltunto 'lltt Il1'f haOO ..s ltlI ~I 01 r.ald c~urt..t C,,,11~1~, PA ",.. Jt.a.:::'-d;.y olr~j;' l'l..'1L- ~t' ).:fIJ.L..J, dJI, (}.{J .1-{'.:m..1. 0. J /u'!1..... , CltnI oIlne O!'phaoe 0o?I1 ClIMbet'11Ild Counly FIRST CODICIL TO THE LAST WILL.AND TESTAMENT OF ELMA L.. EARLEY I, ELMA L. EARLEY, ot camp Hill Borough, Cumberland County, ~ennsylvania, do hereby make, publish and declare this to be the First Codicil to my Last Will and Testament dated January 3, 1991. FIRST: I amend Item SECOND by deleting Keystone Area councl.l ot the BOY Scouts of America and West Shore Public Library, and inserting in lieu thereof, Holy Spirit Hospital and Harrisburg Hospital, so that after amendment this item will read as follows: ~: In the event that my husband, James H. Earley, does not survive me by 90 days, I give, devise and bequeath Seventy-five Thousand Dollars ($75,000), but not more than ten percent (10%> ot my probate estate, to be divided equal- ly among Harrisburg Area community college, Holy Spirit Hospital and Harrisburg Hospital, without restriction as to use, and I give all the rest and remainder of my estate, real, personal and mixed, to my son, J. Dixon Earley, and to my granddaughter, Amy Elizabeth Earley, share and share alike. SECOND: I amend Item FIFTH, Paragraph (6)(t) by deleting .. Keystone Area Counci 1, Boy Scouts of America, liarr isburg, Penn- sylvania, and West Shore Public, Camp Hill, pennsylvania, and inserting in lieu thereot, Harrisburg Hospital, Harrisburg, Pennsylvania, and Holy Spirit Hospital, camp Hill, pennsylvania, so that after amendment this item will read as follows: ,IFTH: . . . (6) . . . (f) one-sixth (1/6) to Harrisburg Hospital/ .Harrisburg/ pennsylvania I HolY spirit Hospital, Camp Hill, pennsylvania; and Harrisburg Area community College, Har- risburg/ pennsylvania, share and share alike, without re- striction as to use. IN WITNESS my seal this WHEREOF, 5tl tJ... I have hereunto set my hand and day of j)I<..L< ..... b"'r "'C " L.' ".- ELMA L. EARLE'i atfixed , 1994. (SEAL) The foregoing Codicil was signed, sealed, published and declared by ELMA L. EARLE'i as and for the First codicil to her Last Will and Testament and she did also republish and reaffirm her Last Will and Testament as by this First Codicil amended as and for her Last Will and Testament in our presence/ and we, at her request and in her presence/ and in the presence of each other/ have hereunto subscribed our names as witnesses on the above date. \),;t>..,,;J.,. wit jess '. .)/ >\. Ii, it' (......~....t.:A.""I('. witne.ss -2- oIi ,L. . . (2) . The bequeBt shall increase ot' decrease, based upon the availability of my federal unified credit for estate and gift taxes and the maximum allow- able federal estate tax credit for state death taxes (but only to the extent that the use of such state death tax credit does not increase the death taX pay- able to any state) / whether due to statutory changes, lifetime gifts in excess of the federal unified estate and gift tax exemption-equivalent amounts, or any other transfer which affects the availability of my federal credits aforesaid. (3) The bequest shall decrease, even to zero/ if necessary to reduce federal estate tax payable as a result of my death to zero (excluding, however/ any federal estate tax due as a result of an excess retirement accumulation under Section 49BOA of the Internal Revenue Code of 1986/ as amended, or such similar section as may chen be in ef fect), considering that my intention is to fund the Bypass Trust by using my available federal unified credit for estate and gift taxes and my federal estate tax credit for state death taxeS and to eliminate fedenl estate tax on the bal- ance of my federal taxable estate by using the federal estate tax unlimited marital deduction. FPITRTH: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal, to my husband. Should he not survive me I I give / devise and bequeath such rest, residue and remainder to my Trustee, hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and distributed for all pur- poses as part of the Bypass Trust. 4. Item FIFTH of the Will provides as follows for the disposition of principal and income of the Bypass Trust: FTFTH: The Bypass Trust shall be held, adminis- tered and distributed as follows: benefit and his (1 ) of any issue, My Tru~tee shall pay to or apply for the one or more of my said husband, my son until division into shares pursuant to -2- ~ ,0.' I. ~aragraph (5), all of the net income from the Bypass Trust in convenient installments in such shares and proportions as my Trustee in its sole discretion shall determine primarily for the medical care, education, support and maintenance in reasonable comfort of my said husband, son and his issue, taking into consider- ation to the extent my Trustee deems advisable, any other income or resources of my said husband, son and his issue known to my Trustee, considering that my husband is the primary object of my bounty. (2) ~r.i.or to division into shares pursuant to ~aragraph (5)/ my Trustee may pay to or apply for the benefit of anyone or more of my said husband, my son and his issue such sums from the principal of the Bypass Trust in such shares and proportions as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my said hus- band, son and his issue, taking into consideration to the extent my Trustee deems advisable, any other income or resour.ces of my said husband, son and his issue known to my Trustee, considering that my husband is the priltlary object of my bounty. Any payment or applica.. tion of benefits for a beneficiary pursuant to this ~aragraph shall be charged against this Trust as a whole rather than against the ultimate distributive share of such beneficiary to whom or for whose benefit the payment is made. (3) In addition to the income and discre- tionary payments of principal from this trust, there shall be paid to my said husband during his lifetime from the principal of this Trust upon his written re~uest during the last month of each fiscal year of the Trust an amount not to exceed during such fiscal year the amount of Five Thousand Dollars ($5/000) or five percent (5%) of the aggregate value of the princi- pal of the Bypass Trust on the last day of such fiscal year without reduction for the principal payment of such fiscal year/ whichever is greater. This right of withdrawal is noncumulative, so that if my said husband does not withdraw, during such fiscal year, the full amount to which he is entitled under this Paragraph, -3- ~ , ""l this right to withdraw the amount not withdrawn shall lapse at the end of that fiscal year. (4) My husband shall have a special power to appoint all or any portion of the Bypass Trust during his lifetime by written document, delivered to my Trustee, referring expressly to this Article, or by Will, validly executed and attested referring expressly to this Article, among such other person or persons hereinafter named or described, absolutely or in trust, as he may indicate. This special power of appointment is exercisable only in favor of a child of mine as described in this Will or to the issue of any such .ohild. My aforesaid husband shall have no power to appoint the principal of this fund or income accumu- lated thereon to himself, to his estate, to his credi- tors, or to the creditors of his estate. My Trustee may rely upon an attested Will probated in any state that otherwise meets the requirements of this Para- graph. (5) In default of the exercise of such power of appointment by my said husband, or insof.ar as any part of the Bypass Trust shall not be effectively appointed, then upon the death of my said husband, the entire remaining principal of the Bypass Trust, or the part of such trust not effectively appointed shall be divided into equal separate shares so as to provide one (1) share for my son and one (1) share for my grand- daughter. The share provided for a deceased benefi- ciary of mine who shall leave issue then living shall be diBtributed per stirpes to such issue. S. The Disclaimant desires to disclaim all of his rights and interests in and to the Bypass Trust, including the right to receive income and principal and the power to appoint the remain- der, and further desires to disclaim the residue of the Estate of the Decedent. .4. Register of Wills of Cumberland County, Pennsylvania (~ INVENTORY Estato of ~__,_, No, 1997.Q0720 also known os Data of Doath AUGust 22. 1997 , Oocoasod Soolal Socurlty No. 172.01-1812 I. .1. Dixon Earlev Persolltll,RoprosentatlvO(8) of tho above Estoto, doceasod, vnrilv that tho Horns opponrlng In tho followin(.l invontory include all of tho porsonallUHlflts wherevor situsto orid all 01 tho rOll1 (}!Illllo in tho Conun(lllwoalth of POllnsylv8nia 01 said Decedent, that tho valuation placed opposite o8eh 110m of said Inventor V roprusonts Its fillr vulue as of tho dale of tho Decodant's doath, and that Docedoflt ownod no real ostate outsido of tho Commotlwolllth ot PonnsVlvanio O)((J(IIH that which appears ill 8 momorandum at tho end 01 this Inventory. IlWo verify that tho statements mado 1111hl8 Invontor~' aro true and correct, lIWe L1mtor'i:>>tand that falso statomonts heroin aro made subJoct to the ponaltles of 18 Pa. C.S, Boctlon 4904 rolatlng to unsworn falsification to authorltios, Altornsy: arlWuU.M, Whltlov 1.0. No.: llliao Address: Koefer Wood Allen.A...B411a1...L.Lf... P.O. 80. 11983 Harrlsbura PA 17108.1963 Telephorw: 717266-8027 Desorlptlon Value See Attsohed '5J!1 ~ !3~ mq; ,.,., 0 (.)-c: a... " <,--.:... '(~ ., >',L.- (>'1:) ,.,., " - 7; ;li Iii )>., .~ h. I.. flJ ~ .~~ .~- .. . 0(:)) {il ~& ~ .-<: fl ~d IAttsch Additional Sheets If neoessar I Total: $875,013.82 NOn:: The Memo,andum 01 16al estatll OUlsida Ihe CommollwlIallh 01 Pennsylvania may, at Ihe elllction of tho porsonal representaUve, Include Ihe valuo of eaoh itom, bulluch figwes should nOl oe ell.londed Inlo Ihllll'llal 0' Ihelnventorv. flHmAW,110'1I411lInClllIhIVI.11.vllllll ~. . ,,*,.., .' ~. 0 't '\ \\'~'" i\:.'~. ,\ '! ~, 1,. ~ ,. :,;,) .> o'l>"'l:o~\ ..\" ~~, \' ~ ,,'l: \:: ",,, '?, " ,., 'o'~ ';I · ,,~. ", ~l:' -I,?n.1~~ "'. .' \" "'.. 'il. -:.~:, '1>~'~ \ \\ ~\\ \UO~, 'a '\ '\ 00 0 "'\" 11> ~ 'l.:\\ '~\ . . _ ~ " ~.' .,.,." 'u' ,) 'a 'I. u. ~~ 0 ';. '~ " " , _ 0" \'" -, , .." 'j, ,,' ~ " ~ ~ \ ~ u, ~ . 'a ~ \J, ~ 'r.~~" '~ ...~ '.l 'io ~, a; " 0 ,.,.' .,-."."",... .? \) \ ~U -, " ' , ". ' \ \ ; ~ "" · · .,~ " \ 0 '" If\ ~ .~ .) ,r~ \"'\.. .c.. '7 " . '" '" ~ I.~ '" " <.) .t O' "" -I,"~~' ,--' ~.. -.,' ',' ." ".,," " , . , . ." o .. ';/. . " ~ ~ ~ 0 ~ ~ If\ 'l,. .1' ~o\ o ,-' ~ If' o 0 0 Cl ..r 9,9,~-<-';" ,1'1 ;.. 0 ':>. .. " '" ~ 1, ". ~ ~ 'J-. ',j, ';;, ~ .; '\\, 0 '" 0 " OJ "', " ~ O. ~. 0 ~ " ~. ~ O. 0 .:, 0,. ... l ... .~ ~. <i ~ ~ .. .. " -,-.' ,I: o '1, ,~. .. . '" ~ <& ~ ....... . ;... ~ . .... % 'b. ~ . .. ~ ~ 4 ~ '" <". o ~ ~ .. o \1'\ ~ to ~ . t" . 0 -t;:.. ~ 't ~ d'.. ~ \1'. .. '" ~ ~ \ ~"/, \'1> ?\\~ . .. .0 O. .. 'toO '\ 1 ? \ .. ..,\~ ~. 0.\... ~."' .....---- .....- " " .,' i \!- \: o \ ~ . ., ~ f.I \\ \ \ \ '(; 'j, ~ .' .-\ .-:. .- .," ~, ~ .....'~ ,,'l..," '1> II'~ ~." ., .-\ ~ . '6;, ~ ~. .\ .'(, 1.1. \ \~ ~.e." \ \'1 t".. \.~ 0" 't" 'C ~ \<. . "1,,'" · -;. ,~c:. 'I,.,,~ o't l.'.'l>'" ~::, -;~. \"0 'h ... Go ~. ~ ~"'o -;",. ?:' ~" eo ~ ... \ \' "",. "/.o .... . ... "'. "'1. .. , '" 0" ,," 0 "'" ",I" ~ 1)0 c.-~ q....'~ t,to ~ ~ 'i.'O 't~~ ~.?; ...~, 1;.,' .. \\ '~,i ~. ~ ." ~\ 1, ," .. 't. '\ " .. \. ~ .;, I" ~ jl,\",--, 't \1Il ~. ",'? ~ ~> ~ ~\\.. j. \'" ?. ~\ ,,\ 1l .. 0 "...- \1 ~\ "-\J ~l' 'I' ~ ~ \ ,\ " 1- , .. . ..' .. " ". . c' '" ~ ," ..; .. " " ~ '" \ 'iI ... \ .-:. '" .- " \. ~~, ,. " .. \. .' . 11' .< .. ~ \: ~ ~ \. " " 'j, \ \'. .. oO.>l/ '" . ~ " -;... -tta ..~ ~\ ~"(\ 'b oIt.\\ *.... \" ..~ " c_ o c' ~ .' Ie, \\ 1. 00 " ,.\ " ,.\ . .' R, -'" ," ." C' " '" ,. ,^ IS dCX'J -'X BUREAU Of INDIVIDUAL TAMES INHERITANCE TAM SIYISloN orPT. PI"O' HARRlIIURG, PA 11121.0601 COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN {~ *' IH.4uu""m.m DATI 11-02-1998 ESTATI OF EARLEV ELMA L DATI OF DEATH 08-22-1997 FILE NUHlER 21 97-0720 COUNTV CUMBERLAND BRIDGET M WHITLEV ACN 201 PO BOX 11963 r' AMount R.MI U.d l HARRISBURG PA 17108 - - --.---- MAKE CHECK PAVABLE AND REMIT PAVMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE I To tnlur. proplr oredit io your aooount, ,ub.it the upper portion of thh forM with your taK pay..nt. CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FOR VOUR FILES ... RifY:4iii-ik--AFP--CO!:-97j-----.-i-NiificE--OF-iiiTEiiMiiiAfiiiN-AiiD-AliiiiliHiNT----------------------------- OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF EARLEV ELMA L FILE NO.21 97-0720 ESTATE TAX DETERMINATION ACN 201 DATI 11-02-1998 1. Credit For Stete De.th T.xe. .. Verified 25.362'.67 2. Penn.ylv.nie Inherit.nce Tex A....s.d (Excluding Di.count .nd/or Inter.st) 48.803.3L 3. Inherit.nce T.x Assessed by Oth.r Stet.s Dr Territorie. of the United Stet.s (Excluding Di.count end/Dr Int.r..t) .00 4. Tot. 1 Inheritenoe Tex A...s.ed 48.803.34 5. Penn.ylvanie E.tete Tex Du. TAX CREDITSl PAVMENT DATE DISCOUtfi" . ') INTEREST/PEN P"ID (-) RECEIPT NUMBER AMOUNT PAID , ('J I Vi [C f;(J p, ~~': .::2 ~ f.:)~) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 .XP MID AFTER THIS DATE, SEE REVEIISE SIDE IIF TOTAL DUE IS LESS T"A" U, HO 'AY"EHT IS REllUlRED Fotl CALCULATlOM OF ADDITIONAL IHTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), you "AY IE DUE A ~EFUND. SEE R[VE~SE SIDE OF T"IS FOR" FOR INSTRUCTIONS.} .00 PUIll'lISE Qf NOTICE I To fulfUl ~M requJrlHf1h of Section inltS (h) of thtl InhlrUoocl and Elt.t. Tel< Aot, Aat 21 of 199!i. (12 P.S. s.otlon 914S), PAyftEMTI Dttech thl top portion of thh NCltlCI and ,uNit ..Uh your ply..nt to thl Rlailt.r of Wllhprlntad on tt. t.....r.. .Ide, ~~ ""a otMIck or 10M)' arMt pIy.tJl_ tOI REGISTER OF MILLS, AGENT. REFUND (CRII A refund of . tlX orldlt .IY be r.~.t.d by c~l.tlna an "Applloatlon for R,fund of Pennsylvania InherltMlClI 1M ht.t, 'ax"' tRF.Y~1315). Applications at. Ivallabl. at thl OfficI of the Righter of Wl1h, an)' of the 23 Revenue Dl.trlot Offlc.. or frOl the DIPart..nt'. 24-hout anl..lrlng ,.rvlo1 ~rl for fur.. orderlnll In Pennlylvlnla 1-800M362-20S0, outside P.nn.)'lv.nl~ end within local HarrllbUrt ar.. (111) 787~8094, TODI (717) 772-2252 o...rlOS1 IItP.lr~ OnhJ, OBJECTIONS I Any party In lnter..t not ..tlsfi.d Nith the ........nt of t.~ ., .hONn on this notlc. .ay obj.ot Mlthin ,I~ty (60) day, of receipt of thl. Hotlce bYI ~-wrJttltO prot..t to tM PA Depart..nt of Revenue, loard of Appe.h, Dept. 2111021, Harrhburg, PA 11121-1021, OR --slecUng to h.v. the .attar d.t.rlllfwd .t .udlt of the p.r.onal r.pr...ntaUv., OR --appeal to tha Orphan" Cuurt. ADMIN- ISTRATIVE CORRECUOMS, Factu.l error. dllcov.r.d on thl. ........nt .hould be .ddr.s..d Ir\ NrJtlng tOl PA Depart..nt of R.vanu., Bureau of Individual Ta~e., AlTNI POlt A.......nt Ravl.w unit, Dapt. 280601, Harri.burg, PA 11121-0601, Phone (711) 787-6505. S.. page 5 of the bookl.t "In.tructlons for Inheritance TaM Raturn for a Ra.ldent Decedent" (REV-150n for an explanation of adllinhtratlvalY correctable .rror.. PENALTY I The 15% bM ..nasty non~p.rtllllpatlon penalty 11 cOllputsd on the total of the ta~ and Int.r..t ........d, .... not paid before Jenuary 18, 1996, the first doy .fter the .nd of the taM a.n..ty period. Thl. non-participation penalty I. app.alabl. In the .... .annar .nd In the the .... tl.. period a. you would .ppa.1 the t.~ and int.r..t that has ba.n .......d a. Indlcatad on this notlol. INTEREST I For dat.. of death on or after 10~3-91, P.nnsylvanla Estat. Ta~ ba.ad on the f.deral E.ht. Ta~ r.turn bacQIM' d8lJnq~nt at the .MPlraUon of nlna (09) .onths fro. the date of death. for date. of death prior to 10"5-91, P.NISylvanla Est.t. Tax b..~ on tha Fadtlral Est.ta Ta~ return tMOOH' IHIUnquent at the .~plrllt1on of elghtaan (18) aonths frOll the data of death. ,.~.. which bee... delinquent before Janu.ry 1, 1912 baar Intar..t .t the rete M six t6in ptlrcent par ....... oalo~lItad.t " d.lh rata of .000164. All taM.' which b.c", delinquent on or after January I, 1912 Mlll bnr Inter..t at a r.t. which will very frOll ulandar y.ar to cahndar yaar with thet rat. announc.d by the r>>A PepartHnt of R.v.nue. 1he appllcabl. Int.ra.t r.t.. for 198t through 1998 .rel Va.r Int.ra.t Rata 0_1 h Int.rast Factor Vaar Intara.t Rata Dally Intere.t fector 1982 20Y. .000541 1917 9% .0011247 19'~ 16:< .000438 1961-1991 11% .000101 1914 11% .000501 1992 9% .000241 1985 U% .000356 1993~1994 n .000192 I." 10% .0002:14 1995-1998 .~ .000247 ~-Jntarllst Is calculated 00 follow'l IHTEREST . IALAHCE OF TAX UHPAID X HUHBER Of DAYS DELIHqUEHT X DAILY IHTEREST fACTOR ~-AnY tfotlc. IlIutld .ftlr the ta~ bacOMS delinquent MUI r.n.ct an Intar..t calcul,tlon to fiftaen (l!D day. beYond the d.t. of the alll.u.ant. If plty".nt hi .ad. after the Inte,..st caput"Uon deta .heWn on tM Notlcl, additional Int.r..t .u.t be calcul.t~. 11-02-1998 EARLEV 08-22-1997 21 97-0720 CUMBERLAND 101 f. Aoount. R.Mitt.d 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 YOUR RECORDS 4lIl Ri'Y:i5"-f-ri"AFP-rriFi'ri"-iiOTiCr"OF-YtiHEiiiTANCrfAX-APPRAiSiifiiiy-;-ALLOWANci-iili"---------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ELMA L FILE NO. 21 97-0720 ACN 101 If .n ........nt w.. i..u.d pr.viou.ly, lin.. 14. 15 end/or 1&, 17 .nd 11 will r.fl.ct figur.. th.t includ. the tot.l of ~ r.turn. .......d to d.t.. ASSESSNENT OF TAXI 1&. ~t of Line l~ .t Spou..l r.t. 11&) 16. ~t of Line l~ t..obl. .t Line.l/Cl... A r.t. 1161 17. Aoount of Line l~ t..obl. .t Coll.t.r.l/Cl... B r.t. 117) 11. Princip.l T.. Duo TAX CREDITS I PAVHENT DATE 11-18-1997 05-13-1998 ~ ' '" ~... . "-. ' IS. a,() cJ- ,), COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (~ BUREAU OF INDIV1DUAL TAMES IIIHERITANCE TAM DIVISIIM DEPT, zla6'IH ~ARAlSIURO, PA 1712&~0601 NOTICE OF INHERITANCE TAM APPRAISEHENT. ALLoWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHtN! OF TAM BRIDGET M WHITLEV PO BOX 11963 HARRISBURG DATE ESTATE OF DAT! OF DEATH FILE NUMlER COUNTY ACN PA 17108 ESTATE OF EARLEV TAM RETURN WAS: (X) ACCEPTED AS FILED I ) CNANGED RESERVATION CONCERNING FUTURE INTEREST " SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN 1. R..l E.t.t. ISchedul. A) 2. Stock. end lond. (Schedul. I) 3. Clo..ly Hold Stock/P.rt,..r.hip Int.r..t (Sch.dul. CI q. Hort...../Not.. R.c.i.obl. (Schedul. D) i. C..h/8enk Depollt,'HlGo. Perlonal Property (Schedule E) 6. Jointly OWned Property (Schedul. FI 7. Tr....f.r. ISchedul.O) a. TotaL A...t. 11) (2) 15) I~) 15)_ 16) 171 _.....!1. 779.729,89 .00 .00 95.285.66 .00 .00 II) APPROVED DEDUCTIONS AND EXEMPTIONS I 9. funeral EMpen.../Ao.. Coatl/HiKc. Expan.a. (Schedule H) 10. Debt./Nort.... Liobiliti../Li.n. ISchedul. I) 11. Tot.l DeducUon. 12. Hot v.l... of T.. R.turn 15. Chairitabla/QovarnMntal aaqu..ts; Non-eleoted CJl13 Trult. l~. Hot V.l... of Eobt. Subj.ct to To. 21.126.55 .QO 111) 1121 1151 11~1 (9) 1101 ISch.dul. JI NOTE I 500.00 M .00. 853,389.00 M' 06. .00 M .15. III I RECEIPT NUIIIER AA242471 AA270074 DISCOUNT 1.1 INTERESTIPEN PAID 1-) 2.400.00 .00 45/600.00 3/203.34 ANOU!4T rAID TOTAL TAX CREDIT BALANCE OF TAX DUE - . INTEREST AND PEN. TOTAL DUI '* "~.1'41" m tH."1 ELMA DATE 11-02-1998 NOTE: 10 lnlur. proper erect! t to your account, .uboolt tho _r porUon of thia for. with your ta. p.y.ent. 875.015.55 ?1 .1'''' Ii~ 853.889.00 .00 853.889.00 .00 51/20~.34 .00 51/203.34 51/203.34 --- .00 .00 ,00 L . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN .1. NO PAVHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREOn" (CRI, VDU mv IE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.) :9,: i,UiJ "1 ., GICI OUInL '/\ RfIERVATJOt.. E.t.t.. af deoedlntl d~lng on or before O'O....r 12, 1~a1, k.' if IfW future Int.r..t 1n the ..tl't. b trM.f.rred In po.....lon or eojo~t to tl... I (colllt,rall b.n.flol.rl.. of thl dec.dent ,ftlr t~ IMplr.tlon of '"~ ..t.t. for Ilf. or for Y"rl, the c~w..lth nereby ..pr...lv t...tV" the rllht to appr.J.. Ind ...... 'r.ot..r lnhe~lt.oo. TIK" .t thl l~ful el... . (0011.t.re1) tete on .ny .uoh future Int.r..t. I'UIIPOSE 01' MOnCEa To fulflU the r.....r...nh of SlcUon 2140 of thl InhtlrltanGI IInd Est.h TIM Aot, Act 21 of 19415. (72 P.S. Beotlon 'H40). PA'ltENT I Det~h the top portion of thl. Notlol end .~It with your plv,ent to the Reu'st.r of Will_ printed on thl r.yer.. .Ide. __.... check or ItOMY ordel' plviMJl1 tOI REOISTER OF MILLS, AGENT RE:fUHD (eA h A r.fund of . tlM credit, which wa. not r.questld on the Tax Rlturn, .a~ b. raqua.tld by o~l.tlng ~ "Application for R.fund of PennlYlvanla Inh.rltllnCll .rld Eltat. Tax" (REV-Ul5!. AppllcaUon..re IvaUlabla at the OffiCI of the Reght.r of NUb, any of the 23 Ravanua Dbtrict Offlc.., or by C811lna the Iplcla1 24~hour an....rlng ..rvlea nlJIIbar' for fora. ordfjrl"gl In Penn.ylvanla 1~800-362-2050, outtldl pWln.ylvanla and within loailll Harrl.bUrg araa (117) 1117~8094, TOUI (117) 772-2252 (Hfladng Iapalrad Only). OIJECTIONSI Any party In Intar..t not .atl.flad with tha .ppr.I....nt, allowanc. or dl.allowanca of deduction., or .....~t of ta)! <1ncludlng dboount or Int.relt} a. .hown on thh NoUol Ilu.t obj.ot wlth,'n .iMb' (60) da~' of r~.lpt of thlt Motle. blil ~-.,rltten prota,t to the PA [laparta.nt of R.venue, loard of App.als, D.pt. 2111021, KIIrrhbUrg, PA 1712&~1021, OR -~&l.cUon to hay. tha .ah.r dat.r.iflQd at audit of the account of tho partonal r.pu.antatlv., OR -~l9pe.1 to the Orphan.' Court. ADMIN ISIR.TtYE CORRECTIONSI factual anorm dilcov.rad on thh ........nt .hould be oddn"ld in wr It inQ to I PA Depart..nt of R.Venue, IuralU of Individual TalC.', ATTNI po.t A.......nt Rlvi.w Unit, DfPt. 260601, Hanhburg, PA 1112&-0601 Phone (711) 711-6505. S.. page 5 of the booklat "In.tructlon. for InherltanoM Tax R.turn for. Re.tDent DIoadant" (REV~lSOl) for an .lCplanaUon of ao.lnhtraUvllli correctable error.. DISCOUNTt If any talC due I. peld .,Ithin threa (3) calandar Konth. eft_r thl d.~.oant.. da.th, a five percent (S%) dllcount of the taK p.ld I. allowed. PENALTY I ThI 15X t.lC .....tv non-p.rticlp.tlon pen.lty it COllputad on thl tot. 1 of the talC and Intar..t .......d, .nd not p.ld bafore JIlnUary 18, lct96 , tha flr.t day aUllr the IInd of the tal( llIlnI.ty period. This non-participation penIllty It lIPPaa..blll ill ttttl .... .onn.r .nd In tha ttttl .... t1111 pllr lod al YOU WOlJld appelll the t.lC and Int.re.t that hII' b8In ......ad II' Indleatad on this notlCII. INTEREST I lnt.r..t It cMrpd baalnnlOSll with first day of delinquency, or nine (9) Ilonth' and one (J) day frOll ttttl data of Death, to the data of p.~..nt. T.lCII, whIch bile'" daUnquent b.for. Janu6ry I, 1982 bear Jntar..t lit the rat. of .IM (6X) perollnt p.r IIMUIl ~.lculatlld at 1\ dalh "lit. of .000164. All taKas which bee... dellnqt.*nt on and aft.r Jenu.r~ 1, 1912 .,Ul bII.r h.tar..t at a tat. which will vary frOll calandlr yaar to caJandar yael' .,lth that tat. 'Moun~ad by the PA Depart..nt of Rllv.nue. The appl10abh Jilt_rut rat.. for 1982 through 1998 aral 't!!! lntar..t Rata Palh Inter." FaCltor Y!!! Int_rut Rat. Dally Int.rlllt Factor 1.11 20;( .000541 1987 9X .000247 .985 I'X .0004'58 1988wl9'9'1 11Y. ,000lOI I'" IlX .OOOlOl 1992 9Y. .000241 1985 15:< .000~56 199J-1994 n .000192 I'" 10~ .000274 199&~1998 "' .000247 ~~lntar..t I. c.Jculatlld .. follow. I INTEREST. BALANCE OF TAK UNPAIO K NUftBER OF DAYS DELINQUENT K DAILY INTEREST FACTOR ~~AnY NoUca ittuad aftar the talC bacOM' _Unquallt wUl nfl_ct an Int..ra,t oalculatlon to flft.,n US) days bavttnd the etata of the ........nt. If paY","t 11 aadll aftlr th_ h.tar.,t cOllputatlon d.t. shown on the MoUo., IKktlthmal Inter..t au.t be calculatlld. ,-I'v) 'J /.) ", ( /\1' 0) IURIAU OF INDIVIDUAL TAXII I~~ITANCI ,.. OIYISION DlPT. ,....1 "AII'tlllURG, '" I7U'~'''1 CONNONVIALTH OF PINNIYLVANIA DIPARTNENT OF REVENUI NOTIOI OF bETIRNINATION AND AIIIISMINT OF PENNSYLVANIA IITATI TAX IAIID ON FEDIRAL OLOSING LITTER DATI IITATI OF DATI OF DIATH FILl NUHlIR OOUNTY ACN c' *' NGTE I To in...... '....r o.....U to your eooount, oubloU tho _r portion of thlo fo.... with your tOle lNl_t. CUT ALONG THZI LINI ~ RITAIN LOVIR PORTION FOR YOUR FILES ~ rl.v:n,-iiO;;p--m:-"rm-iii-iiiifii'iiuiii'--'iii'i'liiiiiiAfiiiti-AiiJi-AsiiiiiiiN'f---------------------m---- OF PENNSYLVANIA ESTATI TAX lASED ON FEDERAL CLOSINO LITTIR .. .RIDGET M WHITLEY PO .OX 11963 HARRISBURG PA 17108 Li CLI "~.,u ..... en-tPl 03-15-1999 EARLEY 08-22-1997 21 97 - 0720 CUN.ERLAND 202 _t Il_itt... ELNA L l MAKE CHECK PAYAlLE AND RIMIT PAYNINT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 '.- EITATE OF EARLEY ELNA L FILE NO.21 97-0720 ACN 202 ESTATE TAX DETERMINATION DATI 03-15-1999 1. Cr.dit For St.t. D..th T.x.. .. V.rified 2. P.nn.ylv.ni. Inh.ritanc. T.x As.....d (Excluding Di.count .nd/or Int.re.t> 48,803.34 3. Inh.rit.nc. Tax A......d by Oth.r St.t.. or T.rritori.. of the Unit.d St.t.. (Excluding Di.count .nd/or Int.r..t> 4. Tot.l Inh.rit.nc. T.x A......d 5. Pann.ylv.ni. E.t.t. T.x Du. 6. Amount of P.nn.ylv.ni. E.t.t. T.x Pr.viou.ly A......d ....d on F.d.r.l E.t.t. T.x R.turn 7. Addition.l P.nnaylvani. E.t.ta Tax Du. TAX CRIDnl, PAYMENT DATE RECEIPT NUN.ER DISCOUNT (+> INTEREST/PEN PAIP C-) AMOUNT PAID 25,362.67 .00 48.803.34 TOTAL TAX CRIDIT .00 IALA~OF TAX DUE .00 INTIRIIT AND PIN. .00 TOTAL DUE .00 elf PAID AfTIR THIS DATE, SIE RIVIRSI SlDE (If TOTAL DUE lS LESS THAN .1, NO 'AYHENT IS IllqulRED '01 CALCULATION OF AllDITlONAL lNTEIlEST. lf TOTAL DUE IS IIFLECTED AS A "CREDIT" (CIlI, YOU HAY II DUE A REfUND. SEE REVEISE SIDE Of THIS Fa," fOR INSTRUCTIONS.) ~DO .00 .00 _Of NOTICE 1 To fulfill tM r.....r..-ntl of Section 21~S (b) of the lm.dtMMle lOcI Eltat. hx 40t. Aot 21 of 1995; (72 P.I, Section 9145). PlvtENT I Det.ch the top porUon of thh Notice .m _.It Nlth vour PIYMf1t to tn. Regllter of.fllh prlnt_ on tM rlNlr.. ,'de. .... "'1 otMck or 1BMlt' ordtr plyel. tos REGISTER OF MILLS, AGENT. .... (eA) I .. r'fund of . tlX credit MY be r....tMt by C1011plaUng ~ "AprllctlUon for Refund tlf PennlYlvanla JnheritlnOei wM:I btate "11(" (REV"U15J. Application. .t' .".U..le at tn. Office of thl R..htar of .Hll" "')1 of the 23 R."'.... Dhtriot OfficI' or frOll tM Depart..nt's 2ft-hour M....r1ng ..rvlel nuMNirs for tor.. orderi",r tn Pennlylv.nla 1"100-362-2050, out. Ide ~.ylv.nl. Ind within 100al H.rrl.bUrg .r.. (717) 761"1094, T~D' (717) 772"Z252 (Hearing I~lred Only), OIJECTlONSs N'rJ party In Intar..t not ..thUed with the .....SMnt of taM II IhcMfn on this notice MY obj~t ldthln ,lxty (60J deYI of receipt of thl, Notlcl byl -....ritten prote.t to the PA hpartHnt of R.".......e, loard of Appeal., IMpt. 281021, Hlrtllburl, PA 17121"1021, OR --.IMlting to ....... the ..Ulr det"r_1_ at IlUdH of the perllOnlll reprl.."t.U"., OR -~.....1 to the Orpn.n.' Court A",IH- I.TllATI"" CtlRRECTIONSI f.ot...1 '1'1'01" dllClo",.rlld on thh ......-nt IIhould be .scIr..sad in MrJUh(I tOI PA Dlpartltant of R.v...., lor.... of Indlv.....l T'Ma., ATTNI POll1 A....Sllent ftevlew Unit, Dept. Z,0601, "'rrlttMlrg, PA 171Za~0601, Phone (711) 7'7~6505. SH Pile 5 of the bootl;lat "In.trucUon. for Jnherltano. hM R.turn for a ReliMnt Decadent- (REV-1S0l) for an .~Ilnation of ~lnl.tr.tlv.lY oorrMlt~I' error., PE,,-lTYl The 15X taM .-MI.ty non~p.rUolpaUon pMMIlty hi eOllfJut.. on the tet.l of the t'M .m Intar..t .....sad, M1d not PtIld before Jenu;ary 11, 1996, the Urd day after thl end of the tax une.ty ".rlod. Thlt non~p.rtlolpat1on peM1tY 11 appealable 1n the ... unMr and In the thl ... U.. per Iud a. ylKJ MOUld appuJ the talC and inter..t that hi' Nan ......ed a. Indloat.. on thl. noUoa. IHIEllEST. AddIUonal Pennt:ylv~l. E.tat. 'ax ......ad a. . re.ult of a change on the Federal E.t,ta "M clo.lng latter baD... delinquent 8t thl 'KPlr'Uon of one (1) ItOnth frOll thl dIlta the final ootll'.:8 of thl Incr.... 1n Fader.1 Eatata '.M 1. r.uelvad. TalC" Nhlch bIIo.. daUnquent bafor. J8l'lUlry 1, 1.IZ baar intara.t at the rat. of .1M l.~) parC*lt per ..... o.lculatad at . claJly r.t. of .000164. All t.M.' Nhleh bee.. dellnquant on or aftar ........ry 1, 1982..111 baa,. Intara.t .t . rata "Iich Mill vary fru. eal~r y..r to c.lendar y..r with that rat. ~ed by thl PA o.p.rtaant of ..V~. The ~llcabl. intar..1 rataa for 1912 thr~~ 1999 ar'l '!!!! Int.ra.t Rata DailY Int.r..t Factor :!!!! Jntar..t Rata D.Uy Intara.t Faotor 1M2 20X ,ooo~a 19aa~I991 11~ .000101 1M3 16:( .'1I0"''SI 1'" " .000Z"'7 l- UX ,000501 1993~1994 n .'0019Z 1915 1S:< .0OO~56 199!twl991 .X .000247 1916 lOX .000274 1999 n .000192 1M7 9X .0002"'7 --lnt.ra.t I. oaloulatad .. follow'l ItlTERIl8T a BALANCE OF TAX UIlPAID X NUNBEM OF DAYS DELINQUENT X DAILY IIITIlIlEST FACTOR .~Any Notlc. 1.1UIId attar thl! taK baoOlHlI da11"",*,t wUI r.flaot ., Int.r..t oaloullUon to flft.., (15) claVI bevond the data of the ..........t. If Plyatent it... .ftlll' the Intarllt cMPUtaUon data ~ on t.,. HotiOl, Iddltl~1 Intar..t au.t be calculated. \, -I'