HomeMy WebLinkAbout97-00733
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REV.1S00E)( .(7-94)
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
NUMBER
FOR DATES OF DEATH AFTER IZfJI/91 CHECK HERE
IF A SPOUSAL
V I" A
FILE NUMBER
?33
co"~mt.~:M\\'If{,fM-V.l~ANIA
HARRIS85~t.~A ~~\l8-OfjOI
COUN'Y COOE :J.I
YEAR q?
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oeCEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
Pel reo Char I os II.
DECEDENT'S COMPLETE ADDRESS
135/, SUBllr Map I 0 Court
Now Cumbarland, PA 17070
SOCIAL SECURITY NUMBER
205-07-0325
DATE OF DEATH
12/05/1996
DATE OF BIRTH
02/15/1915
Cumborland
Counly
Remainder Return
110' dates of dealh prlO' 10 12-13-82)
Foderal Estato Tax Return Required
Total Number of Safe Deposit Boxes
(IF APPlICABLE)SURVIVING SPOUSE'S NAME (LAST,FIRST AND MIDDLE INITIAL)
Peirea, II lleno
X 1. Original Roturn
4. Limitod Estate
SOCIAL SECURITY NUMBER
202-20-2227
AMOUNT RECEIVED (SEE INSTRUCTIONS)
18,600.88
2. Supplemental Roturn
4a. Future Interest Compromise
(for dates of death after 12~ 12 -82)
[]] 6. Decedent Died Testate 0 7. Decedenl Maintained a Living Trust
(Attach co 01 Wtll) (AUach a co y 01 Trustl
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE OIRECTED TO:
~ ~ NAME COMPLETE MAILING ADDRESS
R D Susan E. Lederer Es . James, Smi th ~ -Durkin
E E _ ~ ~,
S N TELEPHONE NUMBER 13/, S ipe AvenUll - .
- T 717 533-3280 Hummelstown PA 17036
1. Aeal Estate (Schedule AI 1 None
2. Stocks and Bonds (Schedule B) (2) None
3. Closely Held Stock/Partnership Inle,est (Schedule C) (3) None
4. Mortgages and Notes Aeceivable (Schedule 0) (4) None
5. Cash, Bank Deposits & Miscellaneous Personal Property (Sch_ E) (5) None
6. Jointly Owned P'operty (Schedule F) (6) None
7. Transfers (Schedule G) (Schedule L) (7) None
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses, Administrative Costs. Miscellaneous
Expenses (Schedule H)
10. Debts, Mortgage Liabilities, liens (Schedule l)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
15. Spousal Transfers (fo, dates of dealh after 6-30-94)
See Instructions for Applicable Percentage on page 2.
(Include Vb lues from Schedule K or Schedule M.)
16. Amount of Line 14 taxable at 6% fate
Onclude values from Schedule K or Schedule M,l
17. Amount of Line 14 taxable at 15% rate
{Include values from Schedule K or Schedule M.l
18. Principal tax due (Add tax from Line 15, 16 and 17.)
19. Credits/Sp Poverty Prior Payments Discount
CAB
H P L
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C R C
K 0 K
P S
05.
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(9)
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None
None
(11)
(12)
(13)
(14)
0.00 X =
0.00 X _06 =
0.00 X _15 =
(18)
Interest
0.00
(10)
0.00
0.00
0.00
(15)
0.00
(16)
0.00
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(17)
0.00
0.00
(19)
(20)
0.00
0.00
+
+
20. If Line 19 is greater than Line 18, enter the difference on Line 20, This is the OVERPAYMENT.
~ D ICheck here If you are requesting a Tefund of your overpayment. I
21. If Line 18 is greater than Line 19, enter the difference on Line 21. This is the TAX DUE.
A. Enter the interest on the balance due on Line 21A.
B. Enter tho total of Line 21 and 21A on Line 21B, This is the BALANCE DUE.
Make Check Pa able 10: Ae isler of Wills. A ent
. . BE SURE TO ANSWEA ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Under penalties of perJury, I declare that I have examined this return, Including accompanyIng schedules and stalements, and 10 Ihe best 01 my knowl;Jdge and beliel, it is true,
correct and complete. I declare thai all real e1State has been reported at true market value. Declaration of preparer other than the personal representative Is based onaJl Information of
which preparer has any knowledge.
(21)
(21A)
(21S)
0.00
0.00
0.00
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
lIyllene Peirce
~?_s.~.~_~g~F_ _t:1~p},~. ~_~~,!'. _ _.... _. __........_. _.. _.
New Cumberland, PA 17070
James, Smith & Durkin
~?"'. ~.ip'~_!'o_,:~",,_~. _ _.. _ _.. _ _ _. _.... _.. _. u...... _ __
Humme1stown, PA 17036
DATE
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Copyright (c) 1994 form software only CPSystems, Inc.
Form
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Act #48 of 1994 provides for the reduction of the tax rates Imposed on the net value of transfers to or for
the use of the spouse. The rates as prescribed by the statute will be:
.3% (.03) will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96
.2% (.02) will be applicable for estates of decedents dying on or after 1/1/96 and before 1/1/97
.1% (.01) will be applicable for estates of decedents dying on or after 1/1/97 and before 1/1/98
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. spousal transfers occurring on or after 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (Xl IN THE APPROPRIATE BLOCKS.
YES
NO
1. Did decedent make a transfer and:
x
. . . . . . . . . . . .
a. retain the use or income of the property transferred,. .
.,.............. .
x
b. retain the right to designate who shall use the property transferred or its income,
x
c. retain a reversionary interest: or . , . , .
........,......,.,. ,
x
d. receive the promise tor life 01 either payments, benefit::i or care? , . . . . . . , . . .
2, II death occurred on or before December 12. 1982. did decedent within two years preceding death
transfer property without receiving adequate consideration? if death occurred aller December 12.
1982, did decedent transfer property within one year of death without receiving adequate
consideration? . . . , . . . . . . . . . , , . , . . . ' , . , . . , . . . . . .
x
,........,. .
x
3. Did decedent own an 'in trust for' bank account at his or her death? .
.....,.,.,.. .
...."., .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
yOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Form 1500 (Rev. 7.94)
CopyrIght (c) 1994 form software only CPSystems, Inc.
REV. 1513 EX + (2-87)
CO"'~N'1~4\,Q{t&,X!~r1\'ANIA
ESTATE OF
SCHEDULE J
BENEFICIARIES
Charles W. Peirce
ITEM
NUMSER
55!1 205-07-0325
12 05 1996
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
A
A. Taxable Bequests:
Wyllene Peirce
1354 Sugar Maple Court
New Cumberland, PA 17070
Wife
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
B. Charitable and Governmental Bequests:
FILE NUMBER
AMOUNT OR
SHARE OF ESTATE
1001. of residue
AMOUNT OR
SHARE OF ESTATE
$
0.00
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation)
(If more space is needed. insert additional sheets of same size,)
Copyright (e) 199.4 form software only CPSystems.lne,
Form 1500 Schedule J (Rev.2-87)
REV. 16<t9 EX. (8/95)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE 0
TRANSFERS TO SURVIVING SPOUSE
RESIDENT DECEDENT
ESTATE OF
Charles W. Peirce SS# 205-07-0325 12/05/1996
PART A: Enter the description and value 01 all interests. both taxable and non-taxable. regardless of location and net of deductions.
which pass to the decedent's survivin spouse by will. intestacy. 0 eration of law. or otherwise.
Description of items
American General Life Insurance Company - life insurance polley;
Beneficiary is wife, Wyllene Peirce
File Num"',
Amount
10,000.00
Item II
1
2
American General Life Insurance Company - life insurance policy:
Beneficiary is wife, Wyllene Peirce
650.00
3
Federal Employee Group Life - life insurance policy: Beneflciary
is wife, Wyllene Peirce
2,700.00
4
Royal Arcanum - life insurance policy: Beneficiary is wife,
Wyllene Peirce
1,300.00
5
State Employees Retirement System - death benefit payable to
wife, Wyllene Peirce
22.00
0.00
Part A Total: Enter the total here and in the spouse's "Amount Received" block on Page 1 14,672.00
Election To SUbject Property To Tax Under Section 2113(A) As A Taxable Transfer By This Decedent.
If a trust or similar arrangement meets the requirement of Section 2113(A). and:
a. The trust or similar arrangement is listed on Schedule 0, and
b. The value of the trust or similar arrangement is entered in whole or part as an asset on Schedule 0,
then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election
to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included
as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or
similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O.
The denominator is equal to the total value of the trust or similar arrangement.
ELECTION:Do you elect under Section 2113(A) to treat as a taxable t,ans'er in this estate all 0' a portion of a trust or similar arrangement
created for the sole use of this decedent's surviving spouse during the surviving spouso's entire lifetime?
YES D NO [K] Signature Date
Note: If the election applies to more than one trust or similar arranQsment, then a separate copy of Schedule 0 must be signed and filed.
Part B: Enter the description and value of all interests, both taxable and non-taxable, regardless of location and net of deductions,
which pass to the decedent's survivin spouse for which a Section 2113(A) election 15 bein made.
Item # Description of items Amount
Part B Total (see instructions)
0.00
i
t.
Copyright (c) 1995 form software only CPSyslems,lnc.
Form 1500 Schedule 0 (Rev. 8-95)
..
LAST WILL AND TESTAMENT
I, CHARLES WILSON PEIRCE, of 421 plane street, Harrisburg,
county of Dauphin, Pennsylvania, do hereby make, publish, and
declare this to be my LAST WILL AND TESTAMENT, revoking any and
all prior wills and codicils, in manner following, that is to
say,
FIRST, that I direct that my personal Representative shall
pay all of my just debts and funeral expenses as soon as this
shall be practicable.
SECOND, that upon my death I hereby appoint my wife, B.
WYLLENE PEIRCE, as the Executrix of this my Last Will and
Testament, In the event that she unable or unwilling to serve in
this capacity, then I direct that my son, LAWRENCE D, PEIRCE
shall serve as Executor. I direct that my personal Representative
shall serve without the necessity of posting bond in this or in
any other jurisdiction,
THIRD, that I give, devise, and bequeath all of my property,
real, personal, and mixed, to my wife, B. WYLLENE PEIRCE,
FOURTH, that if my wife should predecease me, or fail to
survive me for a period of nin~ty days, or if our deaths should
. .
occur in such a manner that it cannot be determined which of us
has predeceased the other, then I give, devise, and bequeath all
of my property, real, personal, and mixed, to be divided equally
between my son LAWRENCE D. PEIRCE, and my daughter, L, LOUISE
CAPARELLA.
FIFTH, that I direct that the vehicle or vehicles that I own
at the time of my death shall be sold, and the proceedS therefrom
shall be placed in trust for the educational benefit of my
grandchildren, along with the funds from my IRA accounts at
Homestead Group, my statement savings and checking accounts at
Hamilton Bank, my HFE Federal Credit union Account, my
certificate at First Federal savings and Loan, and all of my U,S,
Savings bonds. Said funds shall apportioned equally among my
grandchildren, and applied to their tuition, books, fees, and
reasonable living expenses, Or, if desired, the proceeds shall be
used to prepay their Junior certificates in the Royal Arcanum. I
appoint my two children as Co-trustees with respect to these
funds. In the event that a grandchild chooses not to attend
college, then his or her share shall be held in trust for him or
her until such child attains the age of twenty-one.
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CO......ONW..fJH OF p!'.ftNSreVAN'A
OEPART"\Il~T ~F ~~VENUE
HARR'S~5Rci.'\l~ '2'.060'
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I.~_ J(J
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
~UMBEA
J:OR OATES OF DEATH AFTER 12131/91 CHECK HERE
IF A SPOUSAL
POll RlyeR OlTlSe AI'-leO
FILE NUMBER
REV. 1500 EX .(7.9",
CAS
H P L
E P 0
C R C
K 0 K
P S
C P
o 0
R N
R 0
E E
S N
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733
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DECEDENT'S NAME (LAST. FIRST. AND ~,4100LE INITIAL)
Peirce, Charles W,
COUNTy COOE
DECEOENT'S COMPLETE ADDRESS
1354 Sugar Maple Court
New Cumberland, PA 17070
OME OF BIRTH
DATE OF OEATH
12/05/1996
SOCIAL SECURITY NUMBER
205-07-0325
02/15/1915
County Cumber land
(IF APPLlCABl.E) SURVIVINC SPOUSE'S NAME (1.AST ,FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Peirce, W llene 202-20-2227
X 1. Original Return 2. Supplemental Return
4. Limited Estate 4a. Future Interest Compromise
(for dates of death after 12-12-82)
[K] 6. Decedent Died Testate 0 7. Decedent Maintained a liVing Trust
(Attach copy of Willi (Attach a copy of Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE OIRECTED TO:
AMOUNT RECEIVEO (SEE INSTRUCTIONS)
18,600.88
Remainder Return
(lor dates of death pflor to 12-13~82)
Federal Estate Tax Return ReqUired
Totaf Number ot Safe DepOSit Boxes
o 5.
o 8.
NAME
Susan E. Lederer Es .
COMPL.ETE MAIL.lNG ADDRESS
James, Smith & Durkin
134 S Ipe Aven\1G"
Hummelstown PA-17036-
None
None
None
None
None
None
None
R
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A
P
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U
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TEL.EPHONE NUMBER
717 533 - 3280
1. Real Estate (Schedule AI (1)
2. Slocks and Bonds (Schedule SI (2)
3. Closely Held Slock/Pa"ne"hip Interest (Schedule CI (3)
4. MMgages and Notes Receivable (Schedule D) (4)
5. Cash. Bank Deposlls & Miscellaneous Personal Property (Sch_ EI (5)
6. JOintly Owned Property (Schedule FI (6)
7. Transfers (Schedule G) (Schedule Ll (7)
8. Total Gross Assets (Iotal Lines 1.7)
9. Funeral Expenses. Administrative Costs. Miscellaneous
Expenses (Schedule H)
10. Debts. Mortgage Liabtlities. Liens (Schedu[e 1)
11. Total Deductions (tota[ Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Subject to Tax (Une 12 minus Line 13)
15. Spousal Transfers (for dates 01 death after 6-30.94)
See Instructions for Applicable Percentage on page 2.
(Include values Irom Schedule K or Schedule M.)
16. Amount of Line 14 taxable at 6% rate
(Include values from Schedule K or Schedule M.)
17. Amount of Line 14 taxable at 15% rate
(Include values Irom Schedule K or Schedule M.)
18. Principal tax due (Add tax from Une 15, 16 and 17.)
19.Credits/Sp Poverty Prior Payments Discount
(19)
(20)
0.00
0.00
(8)
0.00
(9)
None
None
(11) 0.00
(121 0.00
(13)
(14) 0.00
o .00 X : 0.00
0.00 X _06 : 0.00
0.00 X _15 : 0.00
(181 0.00
Interest
(10)
(15)
(16)
T
A
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P
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A
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(T7)
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.
20. [f Line 19 is greater lhan Line 18, enter the difference on Line 20. This is the OVERPAYMENT,
[I] 0 Check here if you are requestln a refund of your overpayment.
21. If Line 18 is greater than Line 19. enter the difference on Line 21. This is the TAX DUE.
A. Enter the interest on the balance due on Line 21A.
9, Enter the total 01 Line 21 and 21A on Line 218. This is the BALANCE DUE.
Make Check Pa able to: Re iste, of Wills. A ent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
Under penal lies of perJUry, I declare that I have PilrTllned this return, including accompanying schedules and statements. and to the oest of my Icnowledqo and belief. It is Irue.
correct and complele. I declare that all real estate has been reported al true marlcet value. Declaratlon of preparer Olher than the personal representative is based on alllniormatlon of
which preparer has any knowledge.
(21)
(21A)
( 218)
0.00
0.00
0.00
SIGNATURE OF PERSON RESPONSIBL.E: FOR FIL.INC RETURN
Wyllene Pe irce
~?~~ _ ?_'O~~!'_ _t:l~p_~'! _ ~_~~;-::. - -.. - - -. - -.' -. - -. - - - - -' -.
New Cumberland, PA 17070
James, Smith & Durkin
~?!<: _~_i'p',!. !,-_V:,!l)~_~_ _.. .... _.. _. - .__ _.. - - -. - - -..- - -'-
Hummelstown, PA 17036
DATE
9-3-97
DATE
~'.J f 1
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Copyright (c) 1994 form software only CPSystems. Inc.
Form 1 Q lA"v.7-94)
REV - 1511 EX. (7-88)
SCHEDULE H
FUNERAL EXPENSES.
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Plelse Print or T e
FILE NUMBER
CO"'~NQ,'i-'i\IV'N,tj qF, PIi,N.IltyhtANIA
''i\tSI1iEN'f'b~EO'iiN1'
ESTATE OF
Charles W. Peirce
ITEM
NUMBER
A. Funeral Expenses:
55" 205-07-0325 12 05/1996
DESCRIPTION
AMOUNT
B.
Admlnistratlvo Costs:
Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions paid
1.
2. Attorney Fees
3.
Family Exemption
Claimant
Address of Claimant at decedent's death
Street Address
City
State
Zip Code
Relationship
4.
Probate Fees
C.
Miscellaneous Expenses:
TOTAL (Also enter on line 9. Recapitulation)
(If more space is needed. insert additional sheets of same size.)
Copyright (e11994 form soltwoue only CPSyslems. Inc.
s
0.00
Form 1500 Schedule H(Rev. 7-88)
REV.1SIJEX'" (Z-87)
COM~N~N'XI1-W.ti ot. P~N.~~Y'-.Y'NI'
"~SIOENt'bittEo'l!N\f'
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Charles W. Peirce
ITEM
NUMBER
SSI! 205-07-0325
12/05/1996
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
A
A. Taxable Bequests:
Wyllene Peirce
1354 Sugar Maple Court
New Cumberland, PA 17070
Wife
1001. of residue
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
TOTAL CHARITASLE AND GOVERNMENTAL BEQUESTS (Also ent.r on line 13_ RecapllUlatlon)
(It more space is needed, insen additional sheets of same size.)
Copyrlghl (c) 1994 farm software only CPSyslems,lnc.
s
0.00
Farm 1500 Schedule J (Rev. 2-87)
\.,
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ReV.16~9 EX. (8195)
SCHEDULE 0
TRANSFERS TO SURVIVING SPOUSE
COMMONWEAI.TH OF PENNSYI.VANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
ESTATE OF
Charles W. Peirce SS# 205-07-0325 12/05/1996
PART A: Entet the descriptIon and value of alllnlor05t5, both taxi\ble and non. taxable, regardless ollocatlon and net of deductlon'j,
which pass to the decedent's survlvin spouse by will, intestacy, operallon of law, or otherwise.
Description of items
American General Life Insurance Company . iife insurance policy;
Beneficiary is wife, Wyllene Peirce
File Number
Amount
10,000.00
Ilemll
1
2
American General Life Insurance Company . life insurance policy;
Beneficiary is wife, Wyllene Peirce
650.00
3
Federal Employee Group Life - life insurance policy; Beneficiary
is wife, Wyllene Peirce
2,700.00
4
Royal Arcanum - life insurance policy; Beneficiary is wife.
Wyllene Peirce
1,300.00
5
State Employees Retirement System - death benefit payable to
wife, Wyllene Peirce
22.00
0.00
Part A Total: Enter the total here and in the spouse's "Amount Received" block on Page 1 14 I 672.00
Election To Subject Property To Tax Under Section 2113(A) As A Taxable Transfer By This Decedent.
If a trust or similar arrangement meets the requirement of Section 2113(A), and:
a. The trust or similar arrangement is listed on Schedule 0, and
b. The value of the trust or similar arrangement is entered in whole or part as an asset on Schedule O.
then thEl transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the electIon
10 have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the Irust or similar property is included
as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or
similar arrangement. The numerator of this fraction is equal 10 the amount of the trust or similar arrangement included as a taxable asset on Schedule Q.
The denominator is equal to the total value of the Irust or similar arrangement,
ELECTION:Do you elect under Section 2113(A) to treat as a taxable transfer In this estate all or a portion of a trust or similar arrangement
created for the sole use of this decedent's surviving spouse during the surviving spouse's entire lifetime?
YES 0 NO 00 Signature Date
Note: If the election a lies to more than one trust or similar arran ement. then a se arate co of Schedule 0 must be 51 ned and flied.
Part B: Enter the description and value of all interests. both taxable and non-taxable, regardless of locatlon and net of deductions,
which pass to the decedent's survivin spouse for which a Section 2113(A) election is be in made.
Item # Description of items Amount
?an B Total (see instructions)
0.00
Copyrighl (e) 1995 form software ontv CPSystemS,lne,
Form 1500 Schedule 0 fRev, 8-95)
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LAST WILL AND TESTAMENT
I, CHARLES WILSON PEIRCE, of 421 Plane Street, Harrisburg,
county of Dauphin, Pennsylvania, do hereby make, publish, and
declare this to be my LAST WILL AND TESTAMENT, revoking any and
all prior wills and codicils, in manner following, that is to
say,
FIRST, that I direct that my Personal Representative shall
pay all of my just debts and funeral expenses as soon as this
shall be practicable,
SECOND, that upon my death I hereby appoint my wife, B.
WYLLENE PEIRCE, as the Executrix of this my Last Will and
Testament. In the event that she unable or unwilling to serve in
this capacity, then I direct that my son, LAWRENCE 0, PEIRCE
shall serve as Executor, I direct that my personal Representative
shall serve without the necessity of posting bond in this or in
any other jurisdiction.
THIRD, that I give, devise, and bequeath all of my property,
real, personal, and mixed, to my wife, B, WYLLENE PEIRCE,
FOURTH, that if my wife should predecease me, or fail to
survive me for a period of ninety days, or if our deaths should
.._..u_..,.__.,,,,.".."'_""''--'
, .
occur in such a manner that it cannot be determined which of us
has predeceased the other, then I give, devise, and bequeath all
of my property, real, personal, and mixed, to be divided equally
between my son LAWRENCE D. PEIRCE, and my daughter, L. LOUISE
CAPARELLA.
FIFTH, that I direct that the vehicle or vehicles that 1 own
at the time of my death shall be sold, and the proceeds therefrom
shall be placed in trust for the educational benefit of my
grandchildren, along with the funds from my IRA accounts at
Homestead Group, my statement savings and checking accounts at
Hamilton Bank, my HFE Federal credit onion Account, my
certificate at First Federal Savings and Loan, and all of my U.S.
savings bonds, Said funds shall apportioned equally among my
grandchildL~n, and applied to their tuition, books, fees, and
reasonable living expenses. Or, if desired, the proceeds shall be
used to prepay their Junior Certificates in the Royal Arcanum. I
appoint my two children as Co-trustees with respect to these
funds, In the event that a gtandchild chooses not to attend
college, then his or her share shall be held in trust for him or
her until such child attains the age of twenty-one.
. .
. . . .
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this 19th day of August, 1986,
a:~d.# 4a~~~~.
CHA~1s WILSON ~~rRC~
WE, the witnesses whose names are hereto subscribed, DO
CERTIFY that on the 19th day of August, 1986, the Testator above
named subscribed his name to the foregoing instrument in our
presence, and, in our presence and hearing, declared the same to
be his LAST WILL AND TESTAMENT, and requested us and each of us
to subscribe our names thereto as witnesses to the execution
thereof, which we hereby do in the presence of the Testator and
of each other on the date of the said Will.
E 0/ . ~ ''Y ~
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WITNESS ()
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WITNESS
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LA W OFFICE
JAMES. SMITH & DURKIN
1'. n. BOX 6Stl
HERSHEY. PENNSYLVANIA 17OJ.1.0650
MARY C LEWIS REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
1 COURTHOUSE SQUARE
CARLISLE PA 17013-3387
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
v
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HA~RlS&URG, Pi 17128.0601
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS ANO ASSESSHENT OF TAX
U~olhl II ,It ,,'."1
SUSAN E LEDERER
JAMES ETAL
134 SIPE AVE
HUMMELSTOWN
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-02-98
PEIRCE
12-05-96
21 97-0733
CUMBERLAND
101
CHARLES
w
Anount Rallltted
PA 17036
MAKE CHECK PAVABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifiY:iS4"'i"EX-iiFp-fjiiF97Y"iiiiiiCE--oF--itiHERiTANCE-;:iiirWPRAisEHEiiT";-iiLLowiiNCE-oli---n------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF PEIRCE CHARLES W FILE NO, 21 97-0733 ACN 101 DATE 03-02-98
TAX RETURN WAS: (X I ACCEPTED AS FILED
( I CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rod Estoto (Schodulo Al (II
2. stocks and Bonds (Schedule B) (2)
3. CloselY Held stack/Partnership Interest (Schedule C) (3)
4. Hartsag../Nata. Raceivable (Schedule D) (4)
5. Cash/Bank Deposits/Hisc. Parsonal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
1. Transfers (Schedule G) (7)
8. Total Assets
. 00 NOTE: To insure proper
. 00 cradi t to your account I
. DO subll1i t the upper portion
. 00 of this foro with your
. 00 tax payne"t.
.00
.00
(81 .00
.00
.00
1111
(12)
1131
(141
no
.00
.00
.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ada. Costs/Hisc. Expenses (Schedule H) (9)
10. Dobts/Hortgogo Llobl1ltlos/Llons (Sch.dul. 1) (10)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/GOVernmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
If an assessment was issued previouslY, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Amount of Ll~. 14 at Spousal rat. (1S)
16. Anaunt of Line 14 taxable at Lin..l/Class A rat. (16)
17. Aaount of Line 14 taxable at Collateral/Class 8 rat. (17)
18. Principal Tax Due
TAX CREDI'fS:
PAYHENT
DATE
14, 15 and/or 16, 17 and 18 will
returns assessed to date.
NOTE:
.00 X .00=
.00 X .06=
.00 X .15=
llel
.00
.00
.00
.00
RECEIPT
NUHBER
DISCOUNT (+)
INTEREST/PEN PAID (-I
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
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RESERVATIOH: E.t.t.. of d.c.d.nt. d,ln. on or b.for. O.c..b.r 12, 1982 -- If .n, futuro Int.r..t In tho ..t.t. 1. tr.n.f.rr.d
In po.....lon or .njo,..nt to Cl... S (co,l.t.r.') b.n.flcl.rl.. of tho d.c.d.nt .ft.r tho .xplr.tlon of .n, ..t.t. for
Ilf. cr for ,..r., tho co..onw..,th h.r.b, .xpr..." r...rv,s tho rl.ht to .ppr.ls. .nd ...... tr.n.f.r Inn.rlt.nc. T.x..
at tho lewful ClaSS B (collateral) rate on any such futuro Intarut.
puRPOSE Of
HOTICE:
To fulfill tho r.qulr...nt. of S.ctlon 2140 of tho Inh.rlt.nc. .nd E.t.t. T.x Act, Act 21 of 1995. (72 P.S.
Section 9140).
O.t.ch tho top porUon 0' this HotIco .nd sub.lt with your p.,..nt to tho R..Istor of Will. prlnt.d on tho rov.rs. sid..
-.Hake check or .onllY order payable to: REGISTER OF NILLS, AGENT
A r.fund of . tox cr.dlt, which w.. not r.qu..t.d on tho T.x R.turn, ..y b. r.qu..t.d b, co.pl.tln. .n .Appllc.tlon
for R.fund of p.nns,lv.nl. Inh.rlt.nco .nd Est.t. T.x. (REV-1313), Appllc.tlon. .r. .v.llobl' .t tho Offlc.
of tho R..Istor of Will" .n, of tho 2S RIV.nu. District OffiCII, or b, c.Uln. tho .pocl.l 24-hour
.n.w.rln. ..rvlc. nu.b.r. for for.. ord.rln.: In P.nn.,lv.nl. 1_800_S6'_2050, out.ld. P.nn.,lv.nl. .nd
within local Harrisburg 8rll8 (717) 167-8094, TDDt (711) 772.2252 (HlIaring I.paired Only).
Any p.rty In Int.r..t not ..tl.fl.d with tho .ppr.ls...nt, .llow.nc. or dl,.,'owanc, of d.ductlons, or ........nt
of t.x (Includln. discount or Int.rll" .. shown on this HoUco .ust objoct withIn .lxty (60l d.,s of roCllpt of
this Notice by:
--wrltt.n pro...t to tho PA O.p.rt..nt of R.vonu" 800rd of APP'.ls, O.pt. 281021, H.rrlsbur., PA 17128-1021, OR
__.l.ctlon to h.v. tho ..ttor d...r.'n.d .t .udlt of tho .ccount of tho porson.' r.pr...nt.Uvo, OR
.-epp8s1 to the orphans. Court.
f.ctual .rror. dlscov.r.d on thl. ..s.s...nt should b. .ddr....d In wrltln. to: PA o.p.rt..nt of R.v.nu.,
8ur.au of Ind'vldu.' T.x.s, ATTH: po.t A.s.ss..nt R.vl.w unit, O.pt. 280601, H.rrlsbur.. PA 17128-0601
phon. (717) 787-6505. 5.. p... 5 of tho bookl.t "In.tructlons for Inh.rlt.nc. Tax R.turn for . R..ld.nt
OllclIdontft (REV.1501J for an oxplanation of ad.lnl.trativelY correctable errors.
If anY tox duo Is pold within thr" (3) cal.ndar .onth. aft.r tho d.c.d.nt's d..th, . flv. porClnt (S%J discount of
the talC. paid is allowed.
Th. lSZ tax ..nllt, non-p.rtIclp.tlon p.n.Ity Is co.put.d on tho tot.l of tho tax .nd Intor..t .s.....d, .nd not
p.ld b.for. Janu.r, 18, 1996, tho flr.t d., aft.r tho .nd of tho t.x ..n.sty p.rlod. This non-p.rtlclp.tlon
p.naltY Is app..hbl. In tho sa.. ..nn.r .nd In th. tho .... U.o p.r lod .. you would .pp..l tho tox .nd Int.r.st
that has b..n.BII.sslId 81 indIcated on this notlc..
Int.r.st 1. ch.r..d b..lnnln. with first d., of d.llnqu.nc" or nln. (9) .onth' .nd on. (I'd., fro' tho d.t. of
d..th, to tho d.t. of p.,..nt. T.x" which b.c..' d.llnqu.nt b.foro J.nuor, 1, '982 b.or Int.rost .t tho r." of
slx (6Z) p.re.nt por .nnu. calculat.d at . d.Uy rot. of .000164. AU toXII which b.c..' d.llnqu.nt on .nd .ftor
J.nu.rY I, 1982 will b..r Int.rllt .t . rot. which will V.rY fro. c.l.nd.r y..r to ,.l.ndor ,lOr with thot rot.
.nnouncod b, tho PA o.p.rt..nt of RIV.nu.. Th. .ppllc.bl. Intorllt r.tll for 1982 throu.h ,.,8 .r.:
'!!!! Intor-est Rllt. Dally IntGrost Factor !!!r Intllirost RatCl Dsi1Y IntorCl5t Facter
1982 ZOY. .000548 1987 9Y. .000247
1983 16;( .000438 1988-1991 11;( .000301
1984 11;( .000301 1992 9;( .000247
19&5 13;( .000356 1993-1994 n .000192
1986 10;( .000274 1995-1998 9;( .000Z47
--lnt.rut is calcu1atod .. folloW':
INTEREST = BALANCE Of TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--An, HotIco 15luod .ft.r tho tox boco.1I d.llnqu.nt wUl r.floct .n Int.r.st c.lcul.tlon to flft..n (151 d.,.
b.,.nd tho d.t. of tho ..s..s..nt. If p.,..nt Is ..d. .ft.r tho Int.r.st co.put.tlon d.to shown on tho
Notlco, additionaL intnro.t .ust b. calculatod.
PAV"ENT:
REFUND (CRl:
OBJECTIONS:
ADHIN
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENAL TV:
INTEREST: