HomeMy WebLinkAbout97-00740
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GARY L JAMES
M^"J, SMITIf,JR.
~REN DURKIN
S11IART J, MAGDULE
FAANK p, CURK
SUS.\N E. LEDERER
STEVEN A. STINE
JOHN J, MCNALLY, III
GREGORY K. RICHARDS
LAW OFFICES
JtlI/IU.l, S,lIitll & ::DIII.hill
P.O. flOX 65()
HERSHEY, PENNSYLVANIA 17033
Street addrc!!:
134 SII'E AVENUE
IIUMMEI.STOWN.I'JiNNSYI.VANIA 17036
E.mnil addrc!!: j!d@c;r.onlinc.com
Member of tho
American Academy or
E.....lalc Planning Atlornays
(717) 5JJ.J2IlO
(717) 2.18.9780
FAX (717) 5JJ.27'!5
September 8, 1997
MARY C LEWIS REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
1 COURTHOUSE SQUARE
CARLISLE PA 17013-3387
RE: ESTATE OF WALTER J. DELACY
Dear Ms. Lewis:
I enclose a check in the amount of $70,000.00 representing the
90-day pre-payment of the pennsylvania Inheritance tax that will be
due on the above-reference estate. I am also enclosing herewith
the PA Department of Revenue Estate Information Sheet since this
estate did not have to be probated.
Thank you for your attention in this matter.
Very truly yours,
JAMES SMITH & DURKIN
3\ph~(t (, ~vq~ J
Stephanie L. Gaffey~
Paralegal
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Enclosure
HAND DELIVERY
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COMMONWE:ALTH OF PENNSYLVANIA
DEPARTMfN r OF REVENUE
BUREAU OF INDIVIDUAl. TAXES
DEPT 280601
HARRISBURG, PA 17128.0601
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PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. AA 242213 REV,1162 EX (11'96)
RECEIVED FROM,
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ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
SUSAN E LEDERER ESQUIRE
101
$70,000.00
POBOX 650
HERSHEY. PA 17033-0650
FOlO ftEAE FOlO HERE
ESTATE INFORMATION:
FILE NUMBER
21-1997-0740
NAME OF DECEDENT (LAST)
DELACY WALTER J
DATE OF PAYMENT
SSN 1 16-09-1777
(FIRST)
(MI)
9/08/1997
POSTMARK DATE
0/00/0000
COUNTY
CUrlBERLAND
DATE OF DEATH
TOTAL AMOUNT PAID
$70,000.00
SK
9
REMARKS JANE D MCCURDY
C/O SUSAN E LEDERER ESQUIRE
SEALCHECK# 690
2 J
RECEIVED BY . /t/J.(.i/ I:.;,/;~ J_' _1/ /.;./ ,....
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REV;."OEX (7-") IN..IeRITAN~TAX RETURN
... RESIDENT DECEDENT
COM~FV.r.~t.l~IIT'b'l.l'fv'loSN'\l~AN'A (TO BE FILED IN DUPLICATE
E "'60601
HARRIS 0 O,1>A 17126,0601 WITH REGISTER OF WILLS COUNTYCOOE
DECEDENT'S NAME (lAST, FIRST, AND "HOOLE INITIAL) DECEDENT'S COMPLETE ADDRESS
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SOCIAL SECURITY NUMBER
DATE OF DEATH
DATE OF BIRTH
FOR OATESaF OEI\TH AFTER 12/31191 CHECKHERE
IF A SPOUSAL 0
PQV RTYCR OIT IS CLAIMeD
FILE NUMBER 21-1997 - 0740
YEAR
NUMBER
1
4509 LIBBEY
FAIRFAX, VA
DRIVE
22032
AMOUNT RECEIVED (SEE INSTRUCTIONS)
W5,
--18,
Rem:Jinder Return
(for dates of death prior to 12-13-82)
Federal Estate Tax Retum Required
Total Number of Safe Deposit Boxes
CAB
H P L
E P 0
C R C
KOK
P S
2. Supplemantal Return
401. Future Intere~t Compromise
(for dates of death after 12-12-82)
[X] 6. Decedent Died Testate [K] 7. Decedent Maintained a Living Trust
(Altach cop of Will) (Altoch a copy of Trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTEO TO:
70000 3500
20. If Une 19 is greater than Line 18, enter the difference on Line 20. This is the OVERPAYMENT.
~ 0 Check here If you are requesting 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.
B, Enter the total of Line 21 and 21A on Line 21B, This is the BALANCE DUE,
Make Check Pa able to: Re Ister of Wills. A ent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Under penaltIes 01 perjury, I declare that I have examined thi~ return, including :accompanYing ~chedules and statements, and 10 the be~t of my knowledge and belief, it is true.
correcl and complete. I decl3re Ihnl all realeslate h:as been reported allrue mnrket V:llue. Declaration or preparer other than Ihe personal represenl3tivo is based on nll inrormation of
which preparer has any knowledge.
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R N
R D
E E
S N
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1. Real Estate (Schedule A) (1)
2, Stocks and Bonds (Schedule B) (2)
3, Closely Held Stock/Partnership Interest (Schedule C) (3)
4, Mortgages and Notes Receivable (Schedule D) (4)
5, Cosh, Bank Deposits & Miscellaneous Personal Property (Sch, E) (5)
6, Jointly Owned Property (Schedule F) (6)
7, Transfers (Schedule G) (Schedule L) (7)
8, Total Gross Assets (total Lines 1-7)
9. Funeral Expenses, Administrative Costs, Miscellaneous
Expenses (Schedule H)
10, Debts, Mortgage Liabilities, Liens (Schedule I)
11, Total Deductions (total Lines g & 10)
12. Net Value of Estate (Une 8 minus Line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Sub 'ect to Tax (Une 12 minus Line 13)
15, Spousal Transfers (for dates of death after 6-30-94)
See Instructions for Applicable Percentage on page 2.
(Include values from 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 from Schedule K or Schedule M.)
18, Principal tax due (Add tax from Line 15, 16 and 17,)
19. Credits Spousal Poverty Credit Prior Payments
X 1. Original Return
4. limited Estate
NAME
TELEPHONE NUMBER
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COMPLETE MAILING ADDRESS
4509 LIBBEY DRIVE
AIRFAX, VA 22032
4447
4733
142::>367
(8)
1431547
(9)
::>0824
(10)
46805
(11)
(12)
(13)
(14)
67 62 9.
1363918
(15)
x
=
(16)
1363918 X ,06 =
81835
(17)
X .15 ;;
(18)
81835
Discount
Interest
73500
(19)
(20)
(21)
( 21A)
( 21B)
8335
8335
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS .. ~ " DATE
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FAIRFAX VA 2~G3' _ _oZ:V
Form EV.. +( v,7-94)
REV - 1502 EX + (12-85)
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COM~N~11~~~b~'1V~/M'ANIA ~~~C~~~:T~
ESTATE OF FILE NUMBER
WALTER ". DELAC:V :;>1-1997-0740
(Proporty jolntly-ownod with Right 0' Survivorship must b. dlsclosod on Schoduro F) All IIal ostato should bo IIportod at 'alr markot valuo
whIch Is defined :a: tho prlcD :at which proporty would bo exchanged bltw.en a willing buyer and a willing s.IIer, neither being compelled to
bu or IIU. both havln reasonable knowledge of the relevant facts.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
cs,
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of some size.)
$
Form REV-1Sn EX+ (Rov.12-85)
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REV .1!i04EX . (3.g2)
. . SCHEDULE C
cOM~JI,j\lft~~~'b~~r,'fAN" CLOSELY HELD STOCK.
PARTNERSHIP AND PROPRIETORSHIP Please print or Type
ESTATE OF FILE NUMBER
,~ "li'T,"(",V r.,l-l qC:J7-071l0
I Schldull C-1 or C-2 mu.t bl Ittlchld for lach bu.ln...lnt....t olthl dlcldlnt, oth.. than a proprlltorshlp,l
ITEM .... VALUE AT
NUMBER DESCRIPTION DATE OF DEATH
TOTAL (Also enter on line 3, Recapitulation) $
(If more space is needed, insert additional sheets of same size,)
Form REV-1504 EX+ (Rev. 3-92)
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REV. 1505 EX + (3-92)
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SCHEDULE C-1
CLOSELY HELD CORPORATE STOCK
INFORMATION REPORT
Please T 8 or Print
FILE NUMBER
21-1997-0740
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COMMiINY.i\ih~T.t1 'V, P'ilmt'(l,VANIA
IN\\tslb'E'N't'b~'o'i;'NrN
ESTATF. OF
WALTER J. DELACY
The fallowl" I"tonnatlon must b. submitted with this sch,dule:
A. Detailed de:cription ::howing the method of computation utilized in the vatuntlon of the decedent':: ::tock,
B. Complete copies of financial statement~ or complete copies of the Federal Tax Returns (Federil1 Form 1120) for the year of death and 4
preceding years.
C. Statement of dividends paid each yenr. List those declared and unpaid.
D. Ust names of officers, salaries, bonuses and any other benefits received from Corpor03tion.
E. If the Company owned real estate, submit a li:>t showing the complete addre:>s1es and estimated Filir Market Value/so If Re:J1 Estilte
Appraicals have been secured, pleaso attach copies.
F. Ust principal stockholdors at date of death, number of share:> held, and relation:>hip to decedent.
G. An other information relative to the valuation of the decedent's interest.
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1. Name of Corporation
Street Address
City
2, Federall.D, Number
(Same As Federal Form 1120)
3. Type of Business
State of Inc.
O<3te of Inc.
Zip Code Total Number of Shareholders
Busine:>s Reporting Year to
Slale
Product
4,
TOTAL # SHARES
OUTSTANDING
# SHARES OWNED
BY DECEDENT
STOCK
TYPE
PAR VALUE
Common
Preferred
Provide all rights and restrictions pertaining to each class of stock.
5. Was decedent employed by the Corporation? 0 Yes 0 No
If yes, Position Annual Salary $
Time Devoted to business
6. Was the Corporation indebted to the decedent? 0 Yes 0 No
If yes, provide amount of indebtedness $
7. Was there life insurance payable to the corporation upon death of decedent? DYes 0 No
If yes, Cash Surrender Value: $ Net Proceeds Payable: $
Owner of Policy
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8. Did the decedent sell or transfer stock of this company within one year prior to death if the date of death was on or after 12/13/82 or within
two years lithe dale of dealh was prior to 12/13/827 0 Yes 0 No
If yes: D Transfer 0 Sale # of Shares Transferee or Purchaser
Consideration $ Date
Attach a separate sheet for additional transfers andlor sales.
9. Did the corporation have an interest in other corporations or partnerships? 0 Yes D No
If yes, report the necessary information on a separate sheet, including Schedule "C-1" or "C-2" for each interest.
10. Was there a written shareholders' agreement in effect at the time of the decedent's death? 0 Yes 0 No
If yes, provide a copy of the agreement.
11. Was the decedent's stock sold? 0 Yes 0 No
If yes, provide a copy of the agreement of sale, etc.
12. Was the corporation dissolved or liquidated after the decedent's death? 0 Yes 0 No
If yes, provide a breakdown of liquidation distributions, etc. Attach a separate sheet.
CS1 Form REV-1505 EX+ (Rev. 3-92)
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co....rm,';\M~.t1 Ci{, P'I.'mtVC,yANIA
INRhlb~N1b~c"E6'liN\l'
ESTATE OF
SCHEDULE C-2
PARTNERSHIP
INTEREST REPORT
Plea:;e T 9 or Print
FILE NUMBER
2]-1997-0740
:~ WALTER lJ. DELACY
.' I The following Information must be submitted with this schedule:
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A. Detailed description showing the method of computation utilized in the valuntion of the decedent'z intere:.t.
B. Complete copies of financial statement or complete copies of the Federal Tax Return: (form 1065) for the yeOJr of denth OJnd 4 preceding yeOJI'S,
including a balance sheet for the year of death.
C. If the company owned Real Estate, furnish a lict chowing the complete addre:de: :md e:;timo1~e Fair Market Value/s. If Rear E::;~<Jte Appraisal:
have been secured, please attach copies.
D. My other information relative to the valuation of the decedeilt': interect.
Name of Partnership
Federal I. D. Number
(A:: por Form 1065)
Address
DDte Business Commenced
Bu:ines: Activity
Decedent Was a D General
D Limited partner. If decedent was a limited partner, provide initial investment $
PARTNER'S NAMES
SALARV
BALANCE OF
CAPITAL ACCOUNT
% OF INCOME
'10 OF OWNERSHIP
A,
B,
C,
0,
Estimated Value of decedent's interest: $
Was the partnership indebted to the decedent? DYes D No
If yes, provide amount of indebtedness $
Was there life insurance payable, upon the death of decedent, to the partnership? DYes D No
If yes, Cash Surrender Value: $ Net proceeds payable: $
Owner of Policy:
Was there a written partnership agreement in effect at the time of the decedent's death? 0 Yes D No
If yes, attach copy of agreement.
Did the partnership have an interest in any other partnerships or corporations? DYes D No
If yes, report the necessary information on a separate sheet, including Schedule "C-1" or "C-2" for each interest.
Did the decedent's interest in the partnership change in the year before death if the date of death was on or after 12113/82 or if death occurred
prior to 12/13/82 in the last two yoars? 0 Ves 0 No
If yes, explain:
10. Was the decedent related to any of the other partners?
If yes, explain:
o Ves D No
11. Was the partnership dissolved or liquidated after the decedent's death? 0 Yes 0 No
If yes, report all the related information, including copies of the SiJles Agreement and/or Settlement Sheet.
12. Was the decedent's partnership interest sold? 0 Yes D No
If yes, provide a copy of the agreement of sale, etc.
Form REV-1506 EX+ (Rov.5.92)
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REV ~ Hi07 EX + (7.88)
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SCHEDULE D
MORTGAGES AND NOTES
RECEIVABLE
Pl8<1se Print or T p8
FILE NUMBER
COM~N'mllb\~~'b~~~Jhi"NI'
ESTATE OF
VALUE AT DATE
OF DEATH
Inti -owned with the Right of Survivorship must be dlsclosld on Schedule F.
DESCRIPTION
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TOTAL (Also enter on line 4. Recapitulation)
(If more space is needed, insert additional sheets of same size,)
Farm REV-1507 EX+ (Rev.7.aa)
CS1
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SCHEDULE E
CASH, BANK DEPOSI1'S AND
MISCELLANEOUS
PERSONAL PROPERTY
REV.. 1608 EX + (2~811
, .
COM~N~l~~'h~'I\!~r~ANIA
ESTATE OF
WALTER
All prop.
ITEM
NUMBER
1
2
3
4
5
6
7
cs.
Please Print or T pe
FILE NUMBER
,j. DELACY
Inti ..owned with Right or Survivorship must be disclosed on Schedule F
21-1997-0740
OESCRIPTION
VALUE AT DATE
OF OEA TH
ASH ON HAND AT DATE OF DEATH
EFUND - PA STATE UNIV PRESCRIPTION DRUG REIMBURSEMENT
EFUND - PATRIOT NEWS
EFUND - AARP
EFUND - CARLISLE CABLE
REPAID CUMBERLAND COUNTY/CARLISLE BOROUGH REAL EST TAX
EFUND - DECEDENT'S 1997 FORM 1040
180
57
10
101
17
378
3704
TOTAL (Also enter on line 5. Recapitulation)
(Attach additiona181/Z' x 11" sheets if more space is needed.)
s
7
Form REV-150B EX+ (Rev. 2-87)
REV-1&OVEX' (t2-88)
COM~N~l~~~'bw.w~pANIA
ESTATE OF
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
Joint tonont(s):
NAME
JANE DELACY MCCURDY
ADDRESS
4509 LIBBEY DRIVE
FAIRFAX, VA 22032
RELATIONSHIP TO DECEDENT
AUGHTER
, i Jolntly-ownod proporty:
,
I
LETTER DATE
ITEM FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECO'S DOLLAR VALUE OF
NUMBER JOINT OF ASSET % INT.
TENANT JOINT DECEDENT'S INTEREST
1 ~ ~HARLES SCHWAB CASH F :CT 105 10C 105
2 PAUPHIN DEPOSIT BANK 4628 10C 4628
TOTAL (Also enter on line 6. Recapitulation) $ 4713
(If more space is needed insert additional sheets of same size)
CSt Form REV...1509 EX+ (Re.,..12-88)
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REV ~ 1510 EX . (2-87)
SCHEDULE G
TRANSFERS
COMMON,W~.~TJ;1 OF .'NNSYLVANIA
IN~~~lo",N't'bW'l,"'Wf"
ESTATE OF
WALTER J. DELACY 21-1997-0740
THIS SCHEDU~E MUST BE COMP~ETED AND FI~ED IF THE ANSWER TO ANY OF THE QUESTIONS ON PAGE 2 IS YES,
ITEM DESCRIPTION OF PROPERlY TOTAL VALUE DEC'D,
NUMBER Inelud.nam.oflhetranaleree,lh8lr EXCLUSION OF ASSET ' I T
relallonshi lod.eedenl dalllor,raMler Yo N .
1 ALTER J. DELACY TRUST UAD /oJ/I! 1368251 10
1/1/88 (L.1C~~ L., FtC :t"N ~"It.
of '101'1)
ASH
EFF IONNETTI - GRANDSON
6/30/96
2
3
4
5
CS,
P~EASE PRINT OR lYPE
FI~E NUMBER
DO~LAR VALUE OF
DECEDENTS INTEREST
1368251
3000
5000 10
2000
ASH
ALARIE NACE - DAUGHTER
AR DATES 6/7/96 - 6/7/97
3000
12000 100
9000
3000
11500
8500
DAUGHTER
- 6/7/97
ASH
OBERT DELACY - SON
AR DATES 6/7/96 - 6/7/97
3000
12000 10
9000
6
ASH
ANE MCCURDY - DAUGHTER
AR DATES 6/7/96 - 6/7/97
68 SH OF C-COR 1/26/97
LISON MCCURDY - GRANDCHIL
3000
12000
9000
7
3000
9984
6984
8
68 SH OF C-COR 1/26/97
OAN DELACY - DAUGHTER-IN-L
3000
9984
6984
9
128 SH C-COR 1/26/97
ICHAEL NACE - GRANDCHILD
3000
1664
10
SH C-COR 1/26/97
NACE - SPOUSE OF GRANDCHILD
3000
1664
11 SH C-COR 1/26/97 3000
IONATI - SPOUSE OF G lDCHILD
12 1/26/97 '*
GRANDCHILD -0-
13 1/26/97 3000
- GRANDCHILD
14 128 SH C-COR 1/26/97 3000
UDY NACE - SPOUSE OF GRANDC ILD
1664
1664
1664
1664
1664
&ICC. IoJ"CYT tGAf..te.. "l'01t. '-lOOI"T,.....,<:JL.. ~I(,IJNS,:.IC~
TOTA~ (Also ontor on Ii no 7, Rocapilutation) $
(If more space is needed, insert iJdditional sheets of same size,)
Form REV-1510 EX+ (Rev. 2-67)
"* n:)L C LlA S I ~ -r /0 I< ,,;oJ -t:t"2.....
({fYI.+,rJIAAi/f--J., 01'- SC.H 6-
Exclusion Total Value Taxable Amount
256 Sh C-Cor 1/26/97
Heidi 10 Worthen 3000 3328 328
Granddaughter
256 Sh C-Cor 1/26/97
Melissa Worthen 3000 3328 328
Granddaughter
256 Sh C-Cor 1/26/97
Sean Worthen 3000 3328 328
Grandson
"F:V. 1612'EX. It.G3l
COM""ONWE~\.ltl OF fit: NNSYl.V"N'~
INHEHllA.NCt: TA.\ HE' HiHN
~E~I()t:Nt bECEnENl
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE UABILITIES AND LIENS Pl.... Print of T p.
FILE NUMBER
ESTATE OF
kIl\.LTF.R "
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
2
3
4
5
6
7
8
OMEOWNER'S ASSOCIATION DUES
ROFESSIONAL HEARING SERVICES - MEDICAL EXPENSE
R. BLACKSMITH - MEDICAL EXPENSE
ANE MCCURDY - REIMBURSEMENT FOR VACUUM CLEANER EXPENSE
INTERNAL REVENUE SERVICE - 2ND QTR ESTIMATED TAX PMT
A DEPT OF REVENUE - 2ND QTR 1997 ESTIMATED TAX PMT
TILITIES EXPENSE (ACCRUED TO DOD 6/7/97)
RUSTEE FEES - JANE MCCURDY (ACCRUED TO DOD 6/7/97)
90
14
35
29
3440
290
220
42687
TOTAL (Also enter on line 10, ReciJpitulation) $
(If mora sptlce i:; needed, intert additional sheets of same size.)
Form REV...1512 EX+ (Rev. 1-93)
,
REV.. 1513 EX . (2.87)
.
COM~NIl11~~'b~W~/hYANIA
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
A, Taxablo Boquo.ts:
ALTER J. DELACY TRUST UAD 1/1/88
1007232
ENEFICIARIES OF TRUST ARE:
1 ALARIE DELACY NACE ENEFICIARY 250625
1232 WHITE BIRCH LANE
ARLISLE, PA 17013
, 2 ANE DELACY MCCURDY ENEFICIARY 255357
509 LIBBEY DRIVE
AIRFAX, VA 22032
3 OBERT FREDERICK DELACY ENEFICIARY 250625
310 VIA MONCLOVA
AN DIEGO, CA 92122
4 ENEFICIARY 250625
19006
ITEM AMOUNT OR
NUM BER NAME AND ADDRESS OF BENEFICIARY SHARE OF ESTATE
8. Charitable and Governmental Beque~ts:
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also ontor on lino 13, Rocapitulation) $
(If more space Is needed, Insert additional sheets of same sin)
CS1 Form REV-1513 EX.. (Rev. 2.87)
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REV~1S1oC EX" (to.floC,
SCHEDULE K
LIFE ESTATE/ANNUITY/
TERM CERTAIN
COM~N~l1~\~%m~~~f\Y'N'A
ESTATE OF
FILE NUMBER
This schedule 1:1 to be u:ed for all t.ingle life, joint or :ucce:.~i\je life e~tate: Olnd term certoln colculiltion:. For dOlte~ of deoth llfter 12.31-6111nd
before 5-1-89, aclullrjOlI 'Detar:; for $ingle 1)10 c:JlcullltioM can be found in Revenue Booklet (REV-1501B), For d>1te: of deoth on or after 5-1-89
actuarial factors can be found in IRS Publication #. 1457 ActuOlrlal Volue~. A1ph<1 Volume.
The jn~trument creating Ihe life inlere:t i:; 0: (Plean attach a copy of Instrument)
DWiII
o lntervivos Deed of TN:.t 0 Other
LIFE ESTATE INTEREST CALCULATION
Naml(s) 01 LIII Tlnant(.)
Date 01 Birth
Pre sent Age
(Nearest BlrthdaYI
Term of Years Life Estato Is POly able
Term of Yeorz
Term of Year:.
Term of Years
Term of YeDrs
1, Value 01 Fund Irom which Life Estate(s) is payable: ",., , ' . . , ' , '
2. Actuarial Factor per appropriate Table . . . . . . . . . . . . . . . . . . . .
Interest Table rate - 0 3 1/2%1 0 6% D 10% 0 Variable Rate
3, Value of Life Estate (Line Ix Line 2), , , , , , , , , , , , , , ,
ANNUITY INTEREST CALCULATION
%
Name(s) 01 Annultant(.)
Date of Birth
Present Age
(Neare.t Birthday)
T,erm of Years Annuity Is Payable
Term of Year~
Term of Years
Term of Years
Term of Years
1. Value of Fund from which annuity is payable. , , . . . . . . . . . .
2. Check appropriate block below and enter corresponding (number) in column .
Frequency of payout- 0 Weekly (52) DBI:weekly (26) 0 Monthly (12)
DOuarterlY(4) DSemi-AnnuailY(2)TIAnnuaIlY(1) -0 Other ( )
3. Amount of payout per period. . . . . . . .
4. Aggregate Annual payment, Une 2 x Line 3
......... .........,..........".........
S. Annuity Factor (see instructions)
Interest Table rate - D 3 1/2% 0 6"/0 0 10% 0 Variob!e Rate
%. ..
6. Adjustment Factor (see instructions) . . . . , . . . . . . . . . . . . . . . . . . . . .
1. Value of Annuity - If using 3 1/2%, 6%, 10% or if variable r<3te and period payout is at end of period,
calculation is: Line 4 x line 5 x line 6 . . . . . , , . . . . . . , . . . . . . . . . . . , . .
If using variable rate and period payout is at beginning of period, calculation b:
(Line 4 . Line 5 . Line 6) + Line 3,., """,
"
NOTE: The Yalue~ of the funds which create the above future interest~ must be reported as pi:lrt of the Estate As:;ets, Line 1 through Une 7.
ihe Re:::ulting Ufe/Annuity Interezt(s) should be reported at the appropriLlte tax rate on Unez 13, 15, 16 and 17 as required.
CS1 Form REV-1514 EX+ (RoY. 10~94)
-
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REY.lll,U EX. (3-e..,
INHERITANCE TAX
SCHEDULE "L"
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RElURN
RESIDENT DECEDENT
REMAINDER PREPAYMENT OR INVASION
OF TRUST PRINCIPAL
FILE NUMBER
I. Estate of
(FlfIIN.ame)
(Mlddlelml.'!)
(ll~t Nlme)
Thl.schedul. Is approprlat. only for estat.. 0' dlCldents dying on or be'ore D.cember 12, 1982.
This schedule is to be used for all remainder returns whon on election to prepOlY ha~ been filed under the provi~lon~ of Section 714
0' thelnh.rltance Ind Estate Tax Act or 1961 or to ra ort the inYOl:ion of Iru~t rind tlt.
II. Remainder Prepayment:
A. Election to prepay filed with the Register of Will!! on
(attach copy of election) (Dale}
B. Name(s) of Lifo Tenant(s) Date of Birth Age on date Term of year~ income
or Annuitant(s) of election or annuity i~ payable
C, Assets: Complete Schedule L-1
1, Real Estate
2, Stocks and Bonds
3, Closely Held Stock/Partnership
4, Mortgages and Notes
5, Cash/Misc. Personal Property
6, Total from Schedule L-1
D, Credits: Complete Schedule L-2
1, Unpaid Liabilitios
2, Unpaid Bequests
3, Value of Unincludable Assets
4, Total from Schedule L-2
E. Total value of trust assets (Line C-6 minus Une 0-4)
F. Remainder factor (see Table I or Table 11 in Instruction Booklet)
G. Taxable Remainder value (Line E x Line F)
Also enter on Line 7. Rec3pitulation
III. Invasion of Corpus:
A. Invasion of corpus
(Month, Day, Yeaf)
B, Name(s) of Life Tenanl(o)
or Annuitant(s)
Date of Birth
Age on date
corpus consumed
Term of years income
or annuity is payable
C. Corpus consumed
O. Remainder factor (see T3ble I or Table It in lm:truction Booklet)
E. Taxable value of corpus consumed (Line C x Line D)
(Also enter on Line 7, Recapitulation)
Form
+ (Rev,3-84)
CS1
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REV..UI4S EX. (7-85) INHERITANCE TAX
. . SCHEDULE L-1
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RE11JRN REMAINDER PREPAYMENT ELECTION
RESIDENT DECEDENT -ASSETS- FilE NUMBER
I. Estate of .,,. T m"':R ,) .............
(lll~l Nam'l (rlrlllName) (Mlddlltlnll..I)
II. Item No. Descrlotlon Value
A. Ronl Eolnlo (plonoo doseribo)
Total value of real estate
(includo on Soction II, lino C-1 on Schodulo II
B, Slocks nnd Bonds (ploaso lisl)
Total value of stocks and bonds
(include on Section II, Line C-2 on Schedule L)
C. Closoly Hold Slock/Partnorship (attach Schodulo C-1 and/or C-2)
(plo..o lisl)
Total value of Closely Held/Partnership
(include on Section II, Line C-3 on Schedule L)
D, Mortgagos and Nolos (ploaso lisl)
Total value of Mortgages and Notes
(include on Section II, Line C-4 on Schedule L)
E. Cash and Miscellaneous Personal Property (please list)
Total value of Ca~h/Mbc, Pers, Property
(include on Section U, Line C-5 on Schedule L)
III. TOTAL (Also ontor on Socllon II, Lino C-6 on Schodulo l)
CSl
(If more space is needed, attach additional 8 1/2 x 11 sheets,)
Form REV-1645 EX+ (\=lev, 7~85)
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REV.1848 ex. (3-84)
INHERITANCE TAX
SCHEDULE L-2
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RE11JRN
RESIDENT DECEDENT
REMAINDER PREPAYMENT ELECTION
_CREDITS-
FILE NUMBER
I. Eslale of
(Flr,1 ~ll!Im8)
(Middlelnlllal)
II. Ilem No. Deserl lion
A. Unpaid Liabilities Claimed a9ainzt Originol E:tote, and po:iYiJble from lJ,:zet: reported on
Schedule L-1 (ple.selisl)
(\.1'1 Name)
Amount
Total unpaid liabilities
(include on Section II. Line 0-1 on Schedule L)
B. Unpaid Bequests payable from assets reported on Schedule L-1 (please list)
Total unpaid bequests
(include on Section II. Line 0-2 on Schedule L)
C. Value of assets reported on Schedule L-1 (other than unpaid bel:\uests listed under
"B" above) that are not included for tax purposes or that do not form a part of the trust.
Computation as follows:
Total unincludable assets
(include on Section II. Line 0-3 on Schedule L)
III.
TOTAL (Also enler on Seclion II, Line 0-4 on Schedule L)
(If more space is needed, attach additional 8 1/2 x 11 sheets.)
Form REV-1646 EX+ (Rev. 3-64)
cs,
REV.1647 EX. (10-94)
COM~N~1ft'E~~b~~~~,yANIA
ESTATE OF
SCHEDULE M
FUTURE INTEREST COMPROMISE
FILE NUMBER
This schedule 18 appropriate only for Est.t.. 01 deud.nll dying aner O.cember 12, 1982.
This schedule is to be u~ed for all future intere~t~ whore tho roto 0' lox which will bo o1pphcOlble when the future inter8~t vest~ in
ossBssion Dnd en' ment cannot b. 11Itabli:lhed with certalnt
The instrument creating the future interest ill
Will
Trult
(Please attach copy of Instrument)
D Other
I. aeneflchule.
NAME OF
BENEFICIARY
DATE OF
BIRTH
AGE TO
NEAREST BIRTHDAY
RELATIONSHIP
1,
2,
3,
4,
5,
II. For decedentl dying on or uner July 1, 19~4, ,f n surviving apou:e exercised or intends to exercise one of the following within 9
month:; of thl dlcodent', death, chock the approprloto box and supply LI copy of the document in which the surviving spouse
exercises such withdrawal right.
Unllmlted,1 ht 0' withdrawal D Limited right of withdrawal
III. Explanation of Comproml.e O'f.r: (If more space ia neoded, atto1ch additional 8.5 X 11" sheets)
IV. Summary of Compromlae Offer:
1. hnount of Futuro Interett. . .
....,$
2. Volu8 of Lina 11l)(empt from tOll. Q:1 amount po1~:;ing to charities, etc. .................. $
(alco include as part of totalllhown on Line 13 of Cover Sheet)
3. Value of Llno 1 poocino to epoueo at appropriate tax rate . . . . . . . . . . , . . . . . . . , .. $
Check 1 Dlock D aO/., 0 3%, D 0%
(01150 Include DC pntt of totalllhown 011 Line 15 of Cover Sheet)
4. Value 0' Line 1 TaMablo at Lineal Rotf) . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . .. $
(Dlno includo DO part of total thawn on Line 16 of Cover Sheet)
6. Value of line 1 TaMable at Collatoral Rate . . . . . . . . . , . .. ................. $
(atao Include aD part of total :hown on Line 17 of Cover Sheet)
S. Totnl Valuo of Future Intorect (t.um of Line:; 2 thru 5 must equal Line 1) . . . . . , . . . . . . . . . .. $
co,
Form REV-1647 EX+ (Re....10.94)
Form 709
United States Estate (and Generation-Skipping Transfer)
Tax Return
(ROY, AFrll 1m) Estllte 01 a citizen or resident 01 the United Slates (see separate Instructions), To be
OOFar,mon' 0' 'ho Treasury Itled lor decedents dying alter October e, 1990, For Paperwork Reduction Act Notice,
tnl.rnal Revenue Servlcl see page 1 or the InstrucUons.
18 Deced.nl', first namll and mlddll' Inillal (and maiden name, II anvl 1b Oecedltnl" last n.me
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WALTER J.
3a Domicile.1 Um. of death (counlYlnd slate, or forolgn country)
DELACY
3b Year domicile 1ISIaDlIshed
OMB. No. 11I45-0015
2 Olte.d.nl's soclals,curlly no.
1234 WHITE BIRCH LA CARLISLE PA
6a Name OI,xlcutor(S8elnslruc:llonS)
1988
6b Executor's address (numb~r and slreellncludlng apartment or lull. no. or rural
route; city, lown. or p051 oWe.; slale; and ZIP COde)
NA
e If decedent died teslate, check here ~ Ill! end attach a certified copy of the will, 9 If Form 4768 Is attachad, check here
10 If Schadule R-l Is attached, check here ~ 0
1 Tolal gross eslate (~om Parts, Recapitulation, page 3, llam 10) , .... .. , .. , .. .., .. , . . . .., , ,....,.., .., , 1
2 Tolal allowable deductions (~om Part 5, Recapitulation, page 3, Item 20) , , , , , , , , , , . , , , , , . , , , , , , , , , , , , , . , 2
3 Taxable estala (sub~actllne 2 ~om line 1)..., ....,.... . ... . .., , , , ... . , .. .. .. . . , , .. .. .. ......,.., , 3
4 Adjustad taxable gifts (totallaxeble gitta (within the meaning of section 2503) made by the decedent after
December 31, '976, other than gifts that are Includible In decedent's gross eslate (section 2001(b)), """",., 4
5 Add IInas 3 and 4.. .. . . .. , , .. . . . .. , .. .. , .. .. , .. .. , .. .. , , . .. .. .. . , , , .. . .. , , , , .. .. .. .. . .. .. , , . 5
6 Tanlallve tax on the amount on line 5 ~om Table A In th.lns~uctlons , . . , , . , , , , , . , , , , , , , , , , , , , , , .. , , , , , , 6
7e If line 5 exceeds $10,000,000, enter the lesser of line 5 or $21,040,000, If line 5
Is $10,000,000 or less, skip lines 7a and 7b end enter -0- on line 7c, , , , , , , , , 7a
b Sub~act $10,000,000 ~om line 7a ..."...."......",..."....".." 7b
cEnter 5% (.05) of line 7b........"..",.................",.,..,...."......".............,.. 7c
8 Tolallantative tax (add lines 8 and 7c). . . , . . , , , , .. , , . . . . , , . . , , , , , . , , . , . , , , , , . , . . , , . , , , , , , .. , , . , , , 8
JANE DELACY MCCURDY
6C Execulcr",oclal ,ecurllynumber (lee InstructionS)
4509 LIBBEY DRIVE
FAIRFAX, VA 22032
9 Tolal gift tax payable with respect to gifts made by the decedent after December 31, 1976, Include gift taxes
by the decedenrs spouse for such spouse's shara of split gifts (section 2513) only if the decedent was the
donor of these gifts and they are Includible In the decedent's gross estate (see Instructions), , . , , , . , , , , , , , , , , ,
10 Gross estate tax (subtract line 9 ~om line 8)""",..... '" , , ". ., '" , ."".,. . ."",." ..',..".. .
11 Maximum unifled credit against estate tax.. ....., ..,..."..,.."..,.... 11 192,800.
12 Adjustment to unified credit. (This adjustment may notaxceed $6,000.
See page 7 of the Instructions,) . . . , , , . , . . . , , , , , .. .. , . , , , . . , , , . , . , , , , 12
13 Allowable unified credit (subtract line 12 ~om line 11) , , , , . . . , , , . , . , . , , . , , , , , , . . , , , , , , , . , , , , , , , , . , , , ,
14 Subtract line 13 ~om line 10 (but do not enler less than zero),. . , ,'," " , " " ..., , , , , " " ,..,.,..'" ..
15 Credit for stala death taxes, Do not enter more than line 14, Compute the credit by using the amount
on line 3 less $60,000, See Table 8 In the Instructions and attach credit evidence (see Instructions), , , , , , , , , , ,
18 Subtract line IS ~om line 14, , , , , , , , , , , , , . , . , , , , , , , , , , , , , , , , , . , . , , , , , , , , , , , . . . , , , , , , , , , , , , , , , , ,
17 Credit for Federal gift taxes on pre-1977 gifts (section 2012) (aft computation), 17
18 Credit for foreign death taxes (~om Schedule(s) P), (Attach Form(s) 706CE), " 18
19 Credit for taxon prior transfers (~om Schedule 0)"....""""",."", 19
20 Tolal (add lines 17, 18, and 19) , . .. .. . ..,.. , ..,.... . ... , , , , , , .. .. , .. .. .. .. , , , . .. ,.. ............
21 Net eslate tax (subtract line 20 ~om line 16)............, .... , . , , , .. .. , , , .. , , '.. , , , ,.. . ,...... .. , ..
22 Generation-skipping transfer taxes (~om Schedule R, Part 2, line 10) , , , , , , , , , , , , , , . , , , , , , , , , , , , , , . , , . , ,
23 Section 4980A Increased estate tax (~om Schedule S, Part I, line 17) (see Instructions) , , , , , '" "",','" , , ,
24 Tolal transfer taxes (add lines 21, 22, and 23) .........,......""..,........"..'..,..............
25 Prior payments. Explain In an attached slatement. , , , , , . , , , , , , , , , , , , , , , , , 25
26 United States Treasury bonds redeemed In payment of estate tax, , , , , , , , , , , 26
27 Tolal (add Iinas 25 and 26), . , . . , , , , , , , , , , , , , , , , , , , , . , , . , , , , , , , , , , , , , , , , , , . , , . , , , , , , , , , , , , , , , , ,
28 Balance due (or overpayment) (sub~actline 27~omllne 24),...."".."..,..",..,..,....."...."" 28 233,752.
Under penalties of perjury, I declare that I have examined this relurn, Including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer other than the executor Is based on all Information of which pre parer has any knowledge.
~"G "\:', \'Sl"-,, \ "",,,,\..1>),,.
s~'hur:e(slOfeXeCUIOr(S) ........... ~
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206-34-1827
78 Namelnd location 01 court where will WAS probated 01' ulal8ldmlnlslered
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E. Burdette, CPA
Slgna.lure of pre parer other than executor
K"
tte, Halstead & Smith, PC
75 University Drive Ste. 100
Fairfax, VA 22030
Address (and ZIP code)
7b Cue number
~ 0
1 390 448.
67 629.
1 322 819.
1 322 819.
479 612.
479 612.
9
10
479,612.
13
14
192,800.
286,812.
15
16
53,060.
233,752.
20
21
22
23
24
233,752.
233,752.
~- , -~~
Date
1/>!9~
Oalo
Form 706 (Rev, 4-97)
.
116-09-1777
Estate of: WALTER J. DELACY
Part 3. _ Elections by the El<ecutor
V.s No
X
X
Please check the "Ves" or "No" box lor each u.sUon. S.. Instrucllons b. Inning on . . 3,
1 Do ou .'.ct .Il.rnale valuation?"..,..". ",.."" ,,",' , , , , , " , " , ""..,......,," ,..,..".."",' ,. '" """"",
2 Do you .'ect .p.clal u.. veluation?.. , .. . , , . .. , , , , , , . . , . .. . , . , , . . , .. .. , , , .. .. .. . , , , .. .. .. , .. , , .. , .. .. , , , .. , . , .. .. , .. , ,
II "(.... you mu.t compl.te and allech Schedul. A-I
"'300 you el.ctto pay th. taxe.ln In.tallm.nts e. de.crlb.d In .ection 6166? .. .. , .. , ...... , , , .. .... , .. , ,.., .. ,,, , , , , . , .. , .. .... .
II "(.... you mu.t allech the additional Information d..crlbed on page 5 of the Instructions,
4 Do ou el.ct to po.t on. the art of th. tax.s attrlbuleble 10. r.verslonar or r.malnder Interest a. described In s.ction 6163? , " , . "...,
Part 4 _ Generallnformallon (Note: PI.as. allech Ih. nec.ssary suppl.m.ntal documents, Vou must attach the death cerUllcate,)
. (Sa. Instructions b.glnnlng on page 6,)
Authorization to receive confidential tax Information under Regulations section 601.504(b)(2)(I). to act as Ihe estale's representative before the Internal
Revenue Service. and to meke written or oral presentations on behall of the estate If return prepared by an allorney. accountant. or enrolled agent for
the executor.
Name of repruenlallVI (print or typo)
Slale
Address (number, slrlll, and room or sulle no., city, slate, and ZIP code)
3975 UNIVERSITY DRIVE, #100
THOMAS E. BURDETTE CPA VA FAIRFAX, VA 22030
I declare thai I am the 0 allorneyl Ill! certified public accountanV 0 enrolled agent (you must check the applicable box) for the .xeculor and
prepared this relurn for the executor, I am not under suspension or dlsbarmenl from practice before the Internal Revenue Service nnd am qualified 10
ractice In the stale shown above,
Signature CAF number Date Telephone number
5000-43274R
703 591-5200
1 Death certificate number and issuing aulhorlty (attech a copy of the dealh certificate 10 this return),
4260145, PA DEPT OF HEALTH
2 Decedenfs business or occupation, If retired, check here ~ Ill! and state decedent's tor mer business or occupation,
UNIVERSITY PROFESSOR
3 Marital stalus of the decedent at time of death:
o Married
o Widow or widower - Name, SSN, and date of death of deceased spouse ~
Ill! Single
o Legally separated
o Divorced - Dale divorce decree became final ~
4a surviving spouse's nama
4b Soclal securlly number
4c Amount recelyed (see pg. 6 of Inst.)
5 Individuals (other than the surviving spouse). trusts, or olher estates who receive benefits from Ihe estate (do not Include charitable beneficiaries
shown in Schedule 0) (see Instructions), For Privacy Act Notice (applicable 10 Individual beneficiaries only), see the instructions for Form 1040,
Name of Individual, trust, or estate receiving $5,000 or more Identifying number Relationship 10 decedent Amount (see instructions)
VALERIE DELACY NACE 056-30-7 47 DAUGHTER 257,819.
JANE DELACY MCCURDY 206-34-1827 DAUGHTER 262,552.
ROBERT FREDERICK DELACY 160-36-7452 SON 257,819.
MARY ANN DELACY MAHER 177-44-3685 DAUGHTER 257,819.
All unascertainable beneficiaries and those who receive less than $5,000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..
Total ,....,.."..",..."...."..,,",..,',.,""" , , , . , , , . . , .. , , .. , .. , , , , .. , , .. .. , .. , , , .. .. , , , , , , . , ,
(Conllnued on next page)
1,036 009.
Page 2
X
116-09-1777
FOIm 706 (RIV, 4-07) WALTER J. DELACY
Pert 4. _ Generellnformellon (conllnued)
PI88ae check the "Vel" or "No" box lor 88ch ueaUon. Ve. No
. DOl' Ihl oross eslall conlaln Iny ,ecllon 2044 properly (quellned tormlneblo Interest proporly (QTIP) ~om a prior 0111 01 ISlatl)
(,ae peoa 6 ollheln,~uctlon')? , . .. , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , . , , , , , , , , , , , , , , , , , , , , , , , ...., , , , , , , , , , , , , , , , .. , ,
7 I Hlvl Flderll 0111 tax rolurns ever bOlln mod? , .. .. , .. , , . , , , , , , , , , , , . , , , . , , .. , , , , , , , , , , , .. .. , , , , .. , , , , , , , , , , , , , , , , , .. , ,
II "'{IS," pllasl attach copies 0' lhl rllurns.II Ivallable, Ind furnish tho followlno Inlormallon,
7 Plrlod(slcovlrtd 7c Inttrnal R,v.nuI olfleolS} whlre filed
If ou answer WVes" to an of uestions 8-16. QU must attach Bddltlonnllnformatlon as described In '.he Instructions.
. I Wa, therl Iny In,urlnce on the decedent's lIIe thai Is not Included on the relurn as art 0' the ross estate? , , , , , , , , , , , , , , , , , , , , , , , ,
b Old the decedent own an Insurance on the IIle olanolher that Is nollncluded In the ross estate? , , , . , , , , , . , , , , , , , , , , , , , , , , . , , . , ,
9 Old the decedent at the lime 01 death own any properly as a joint tenant with right of survivorship In which (a) one or more of the other
Joint tenants was someone other than the decedent's spouse, and (b) less than the lull value 01 the properly Is Included on the return
as art of the ross eslate? II "'{as," ou must com lete and attach Schedule E .. .. , , . , , .. , , .. , .. , .. .. .. , .. , .. .. , .. , .. , .. .. , .. X
10 Old the decedent, at the time 01 death, own any Interest In a partnership or unincorporated business or any stock In an Inactive or
closel held cor oration?....,.,....".."..,......,.....,..".,' , . , .. , , .. , , , . , , , , .. , . .. .. , .. . .. .. , , , , . , , , .. .. . , . , X
11 Old the decedent make any ~ansfer described In section 2035, 2036, 2037, or 2038 (see the Ins~uctlonsfor Schedule G
be Innln on pa e 11 ollhe se arate Ins~uctlons)?1I "'{es," ou must com lete and attach Schedule G, , , .. . , , , , . , , . , , . , , , , . , . , , , ,
12 Were lhere In existence at the time the decedant's death:
. Any ~usts created by th. decedent during his or her IlIetlme?, .. , . .. . . , . .. , .. .. , .. , , , .. .. .. .. .. , .. .. .. .. . , , , , , .. , .. , .. , ,,, X
b An ~usts not created by the decedent under which the decedent possessed any power, benenclallnterest. or ~usteoshlp? , " ,,' " .' , , X
13 Old the decedent ever ossess. exercise, or release any general power of eppolntmenl1l1 "'(es," ou must complela and attach Schedule H X
14 Was the marital deduction computed undar the ~ansiUonal rule of Public Law 97-34, section 403(e)(3)
(Economic RecoveryTex Act of 1981?)."""""""',.,,.,""'" "",.,..",.."""".",,',.,"""""""""
II "'{es," attach a separate computation of the marital deduction, enter the amount on Item 18 01 the Recapitulation, and note on Item 18
"computation attached,"
15 Was the decedent, Immedialaiy before death, recaivlng an annuity described in the "General" paragraph of the instructions for
Schedule I? II "'{es," you must com lete and attach Schedule I , , , , , , . .., . , , .. , .. . , , , , . , , .. .. .. , ......... .., , . .. ,.. .. , , . .. X
16 Old the decedent have a total "excess retlremantaccumulation" (as denned In section 4980A(d)) in qualined employer plans and
Indivldualretlrementplans?lI"'{es,"You must com lete and attach Schedule S.""."".."""",...""".,...,",.,",.... X
1
.1
il
: \
: I
i I
\
I
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I
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I
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I
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I
I
I
Part 5. - Recapitulation
n...
number
Gross estate
Alternate value
Value at date 01 death
1
2
3
4
5
6
7
8
9
Schadule A - Real Estate .., .. .. .. .. , .. . .. .. .. , .. , , .. , , .. , .. .. . .. .. , .. .. .. , ..
Schedule B - Stocks and Bonds"",' .,.' " ., .., " , .',. , , , . , " , . , ". , , , . , ", .,
Schedule C - Mortgagas, Notes, and Cash.. , , .. , , , .. , .. . , . , , , , , .. .. .. , .. , . , .. , ..
Schedule D -Insurance on the Decedenfs Life (attach Form(s) 712) , , " , ." , . , , , , , , . , ,
Schedule E _ Jointly Owned Properly (attach Form(s) 712 for life Insurance) , " , " . " , , ,.
Schedule F _ Othar Miscellaneous Properly (attach Form(s) 712 for life Insurance)" , " , ",
Schedule G _ Transfers During Decedent's Ufe (attach Form(s) 712 for life Insurance), , , , "
Schedule H - Powers of Appointment. , , , , , , . , , , , , , , , . , , , , , , , , , , , , , , , , , , , , , , . , , .
Schedule 1- Annuities",..,.. ." " "" , ." ." , , , ." . ,,' , , , , , , . '" , " , , , , , , , ,
o.
O.
180.
5,000.
4,733.
4,267.
1,376,268.
O.
O.
10
Total gross estate (add lIems 1 through 9), Enter here and on line 1 of the Tex Computation,
DeducUons
II...
number
Schedule J _ Funeral Expensas and Expenses Incurred In Administering Property Subject to Claims ' , , . , , , , , , , , , , , ,
Schedule K - Debts olthe Decedent. , , ,.. .. , .., , .. ..' , , , , , , .. , , , .., . , , , , , , , . , , .." ' .. , .... ,,, .. , .. , ..
Schedule K - Mortgagas and Liens.. , .. .. .. .. , , , .. , .. . , , , . , . , , , , , .. , .. , .. , , , , . .. .. , , , , .. , .. , , .. , .. , ..
Total of items 11 through 13 ,....,..,..",..".., , , , , , .. , , , .. , , ,.. , , .. ' .. , , .. , ..' .. .... , .. , .. , , , , , , ,
Allowable amount of deductions ~om item 14 (see the Instructions for item 15 of the Recapltulatlen)""""" , , , , , "
Schedule L - Net Losses During Adminis~atlon, , , , , , , . .. , , , , , , , , , , .. , , , , , , , , , , , , , , , , .. , .. .. , , .. , .. . , , , ..
Schedule L _ Expenses Incurred in Administering Properly Not Subject to Claims, , , , , , , , , , , . , , , , , , , , , , , , , , , , , , ,
Schedule M - Bequests, etc" to Surviving Spouse, , , , .. , , , , , , , .. , , , , , , , , , , , , , , .. ' .. .. .. , .. .. , , , .. , .. , .. ,
Schedule 0 _ Charitable, Public, and Similar Gills and Baquests , , .. , , , , , , , , , , , , , , , , , .. , , .. , .. .. , , , .. , .. , , , ,
11
12
13
14
15
16
17
16
19
20 Total ailowable deductions (add itams 15 through 19), Enter here and on line 2 of the Tax Computation, " '" , , , " , , ,
Page 3
1,390,448.
Amount
11,378.
46,805.
O.
58,183.
58,183.
o .
9,446.
O.
O.
67,629.
FCC'm 706 (Rev, 4-97)
Eslel. 01: WALTER J. DELACY
116-09-1777
SCHEDULE C - Mortgages, Notes, and Caah
(FCC' jolnUy owned properly lhet must be disclosed on Schedule E, seethe Ins~uctions lor Schedule E,)
Item
no,
Altern..l.
valuatlondalll
ValU1l11
dalll of death
Olllcrlpllon
Alllrnalevalue
1
CASH ON HAND AT DATE OF DEATH -
INCLUDES CASH IN WALLET AND SAFE
DEPOSIT BOX AND CHANGE.
180.
Total from continuation schedule(s) (or additional sheel(s)) attached to this schedule, , , , , , , , ,
TOTAL, (Also enter on Part 5, Recapitulation, page 3, alltem 3,), , , , , , , , , , , ,., , , , " , , '" ,
(If more space Is needed, attach the continuation schedule from the end of this package or addlUonal sheets of the same size,)
(See the Ins~ucUons on the reverse side,)
180.
Schedule C - Page 13
Eslale 01: WALTER J. DELACY
116-09-1777
SCHEDULE D - Insurance on the Decedent's Life
You must list eU policies on thellle 01 the decedenl and allach a Form 712 for each polley,
OescrlpUon
THE PRUDENTIAL INSURANCE COMPANY OF
AMERICA, POLICY # 11 334 938. SEE
FORM 712 - ATTACHMENT #3.
AII",nale
valuation data
Valua al
dala of dealh
Allarnala velue
5,000.
Tolal ~om continuation schedule(s) (er additional sheet(s)) allached 10 this schedule, , . , , , , , ,
TOTAL, (Also enler on Parts, Recapllulatlon, page 3, at lIem 4,), '" , , " , " , , , , , , , . , , , , , ,
(If more space Is needed, allach the continuation schedule ~om Ihe end of this peckage or additional sheets 01 Ihe same size,)
(See the Instructions on Ihe reverse side,)
5,000.
Schedule 0 - Page 15
Form 706 (!lev, 4-97)
Estate 01: WALTER J. DELACY
116-09-1777
SCHEDULE E - Jointly Owned Property
(II you elecl section 2032A veluatlon, you must complete Schedule E and Schedula A-I,)
PART 1. _ Cuellnod Jolntln~eresta -Intere.ts Held b the Decedent end HI. or Her 5 au.. as the Onl Joint Tenants SecUon 2040 b 2
lIem Description Allerna'e Allernate value Value at
no. For securities, give CUSIP number, If available, valuation dete date 01 death
Tolal ~om continuation schedule(s or additional sheet(s attached to this schedule. , , , , , , ,
1. Tolals.................,.............,....,..",..,..,.,........,..",....,
lb Amuunts Included In grosseslate one-helf of line 1a).,.""",.,."""""""..".
PART 2. - All Other Jolntlnte,ests
2a State the name and address of each surviving co-tenant. If there are more than three surviving co-tenants, list the additional co-tenants on an
attached sheet.
Name
Address (number and s~eet, city, state, and ZIP code)
A.JANE DELACY MCCURDY
4509 LIBBEY DRIVE, FAIRFAX, VA 22032
8,
C.
Item Leiter Description Percentage Includible Inciudible value
no for cc- (Including alternate valuatien date if any) includible alternate value at date of death
. tenant For securities, give CUSI? number,lf available.
1 A CHARLES SCHWAB CASH ACCOUNT, ACCOUNT
# 2782-7484. SEE ATTACHMENT #4. 100.00 105.
2 A DAUPHIN DEPOSIT BANK ACCOUNT #
90027280. SEE ATTACHMENT #5. 100.00 4,628.
Tolal ~om continuation schedule(s) (or additional sheet(s)) alteched to this schedule , , , , , , , , , , ,
2b Total other olnllnterests, , .. .. .. .. , , .. . , , , , .. .. , , , , .. , , .. .. .. , .. , .. , .. , , , .. .. , .. ..
3 TOlallncludlble Joint Interesls (add lines 1b and 2b),
Also enter un Pert 5, Recapllulation, page 3, at item 5 '" .. . , , .. , , , .. , .. , , , , , .. .. .. , . , .. ,
(If more space is needed, altech the continuation schadule ~om the end 01 this package or additional sheets 01 the same size.)
(See the Ins~uctlons on the reverse side,)
4,733.
4,733.
Schedule E - Page 17
Fotm 706 (Rev, 4-97)
.
Estate of:WALTER J. DELACY 116 - 09 -1777
SCHEDULE F - Other Miscellaneous Property Not Reportable Under Any Other Schedule
(For Jointly owned properly thet must be disclosed on Schedule E, see the Ins~uctlons for Schedule E,)
(II you elect section 2032A veluotlon, ou must com lete Schedule F end Schedule A-I,
Old the decedent el t~e time of death own eny articles 01 artlsllc or collectible value In excess of $3,000 or any collections whose
artistic or collectible value combined at dale 01 deeth exceeded $10,0007 ,..",..,...""",...."....,......"" , , , , , , , , , , , , ,
II 'Yes,' submit full delalls on this schedule end el1ach appraisals,
2 Hes the decedent's eslale, spouse, or any olher person, received (or will receive) eny bonus or eword as a resull ot Ihe decedent's
employmentotdeath?,....,....,....,..... '..,....,.... ....,. ,....""", ...,.".... ......,.........,..,......".,
II 'Yes," sub mil full delalls on this schedule,
3 Old the decedent 01 the time of death have, or have access to, a sale deposll box? , , , , , , , , . , . , , , , . , , , . , , , , , , , . . , , , . , , , . , , , , . , , , ,
II 'Yes," slale location, and II held In Joinl names of decedent and anolher, slate name end relationship of jolnl deposllor,
Yn No
X
If any of the contenls of the safe deposil box ore omllled ~om the schedules In this return, explain fully why omilled,
llem
no,
Description
For securities, give CUSIP number, if available,
Allernale
valuation date
Allernale value
Value 01
dale at dealh
1
REFUND - PENNSYLVANIA STATE -
PRESCRIPTION DRUG REIMBURSEMENT
57.
2
REFUND - PATRIOT NEWS
10.
3
REFUND - AARP
101.
4
REFUND - CARLISLE CABLE
17.
5
PRE-PAID CUMBERLAND COUNTY AND
CARLISLE BOROUGH REAL ESTATE TAX
378.
DECENDENT'S REFUND FROM HIS 1997 FORM
1040. SEE ATTACHMENT # 19.
3,704.
Tolel ~om continuation schedule(s) (or additional sheel(s)) el1ached 10 this schedule, , , , , " , ,
TOTAL, (Also enler on ParIS, Recapitulation, page 3, alllem 6,), , "'" , , , , , , , , , , , , , , ", ,
(II more space is needed, al1ach the conllnuatlen schedule ~om Ihe end of this package er additional sheels of Ihe same size,)
(S.e the ins~uctions on Ihe reverse side,)
4 267.
Schedule F - Page 19
","..><..:.,.~,..v. ".___
"
X
. ._.... _....r-.. _....
, ~
FDI'm 706 (l'lev, 4-i7)
116-09-1777
Estate of:WALTER J. DELACY
SCHEDULE G _ Transfers During Decedent's Life
(If you elect section 2032A valuation, you must complete Schedule G and Schedule A-I,)
Velue at date
01 death
Item
no,
Dascrlption
For securities, give CUSIP number, II evallable,
Aller""te
valuation date
Alternate value
A. Gift tax paid by the decedent or the estete fDl' all gifts made by tha
decedent or his or her spouse within 3 yeers before the decedenrs
death (section 2035(c)).. .. , .. , . . .. , , . .. .. .. .. .. , .. .. , .. , .. . X X X X X
Trensfers Includible under section 2035(e), 2036, 2037, or 2036:
WALTER J. DELACY TRUST UAD 1/1/88,
FEDERAL E.I. # 25-6297655. DECEDENT
RETAINED THE POWER TO REVOKE THE
TRUST DURING HIS LIFETIME. SEE
ATTACHMENTS #S 6 THROUGH 18.
1,376,268.
Total ~om continuation schedule(s) (or additional sheet(s)) attached to this schedule" , , . , .
TOTAL. (Also enter on Pari 5, Recapitulation, age 3, at Item 7,)" " ,."",.' , ", "" , ,
SCHEDULE H - Powers of Appointment
(InclUde "5 and 5 lapsing" powers (section 2041(b)(2)) held by the decedent.)
(II you elect section 2032A valuation, you must complete Schedule H and Schedule A-I.)
Alternate
valuation date
1,376 268.
Item
no,
Alternate value
Value at date
01 death
Description
Total ~om continuation schedule(s) (or additional sheet(s)) attached to this schedule, , , , . . ,
TOTAL, (Also enter on Part 5, RecapitUlation, page 3, at item 8,) """"""'" '."""
(If more space Is needed, attach the continuation schedule ~om the end of this package or additional sheets of tha same size,)
(The Instructions to Schedules G and H are In the separate Instructions,) Schedules G and H - Page 21
-. ,~,.... -~- '-
Form 706 (Ray. 4.-97)
Estste of: WALTER J. DELACY 116 - 09 -1777
SCHEDULE J - Funeral Expenses and Expenses Incurred In Administering Property Subject to Claims
Nole: Do not list on this schadula expensas of admlnlstarlng property nol subjactto claims, For thosa expansas, saa thelnslructions for Schadula L,
Ifaxacutors' commissions, attornay faas, ate" ere clalmad and allowad as a daduction for eslala tax purposas, thay era not allowabla as a deducllon In
computing tha taxabla Income of tha aslata for Federal Income tax purposes, They are allowabla as an Incoma tax deduction on Form 104111 a walvar Is
fllad to waJvetha daduction on Form 706 (sea the Form 1041Inslructions),
Item
no,
Description
Expense amount
Total Amour,t
1
A, Funeral expens.s:
HONORARIUM FOR MINISTER
100.
2
ORGANIST FOR SERVICE
50.
3 FLOWERS 137.
Total funeral expenses, , , , , .. .. , .. , , , .. .. , , .. .. , .. . .. , , , .. , , .. , , , .. .. , . , , ..
B. Administration exp.n..s:
Executor's commissions - amountestimated/egreed upon/paid, (Strike oullhe words that do not apply,) , , , , , , , , , , , ,
2 455.
2 Attorney fees - amount~Jq<~pald, (Strike out Ihe words that do not apply,), , , . . , . . . , . , , , , , , , , , ,
1,063.
3 Accountant fees - amount liKJl6iIilKcHagreed upo~ (Slrlke out Ihe words that do not apply,) , . , , . . , , , , , , , , , , , ,
7 000.
4 Mlscellaneousexpensas:.. ......,.."....".....",..,. ...........,......,
1 CHARLES SCHWAB VALUATION FEE
Expense amount
96.
2 TRUSTEE'S TRAVEL, POSTAGE, TELEPHONE, COPIES
514.
3 REAL ESTATE APPRAISAL
250.
Tolal miscellaneous expensas from continuation schadule(s) (or additional sheet(s))
attached to this schedule, .. .. .. .. , , , . , , .. , , .. , , .. , , , , , , , , , , , , , .. .. .. . , .. , ,
Total miscellaneous expenses. . ... . . . . . . . . .. .. . . . . . . . . .. . . . . . . ... . . .. . . . . . . .. . . .. . . . .. . ... .. . . . . .. .
860.
TOTAL, (Also enter on Part 5, Recapitulation, page 3, alltem 11.) ",'..".,......"".., "",..,'..",.., '"
(II more space Is needed, attach the continuation schedule from the end of Ihis package or additional sheets of the same size,)
(See thelnslruc!!ons on the reverse side,)
11,378.
Schedule J - Page 23
Form 706 (Rev, 4-97)
.
Estate of:WALTER J. DELACY 116 - 09 -1777
Continuation of SCHEDULE K _ Debta of the Decedent, and Mortgages and L1ena
lIem Debls of the Decedent- Creditor end nature of claim. Amount unpaid Amount In Amount claimed
no, Bnd allowable death taxes to date conlest 8S a deduction
UTILITIES ON HOME - PRORATED TO
6/7/97 220.
TOTAL, (Carrvforward to main schedule) , .. . , , , , .. , , .. , , , , , , , , , , , . , , .. , , .. , .. , , , , .. , , , , , .. .. .. .. .. .. , , , 220.
Estate ol:WALTER J. DELACY
SCHEDULE L - Net Losses During Administration and
Expenses Incurred in Administering Property Not Subject to Claims
116-09-1777
Net losse. during admlni5~a~on
(Nole: Do nol deduct losses claimed on a Federellncome lax return,)
Amount
Tolal from continuation schedule(s) (or additional sheetls) attached to this schedule ",' . , , , , , , , , , , . , , , , , , , , , , , . ,
TOTAL. (Also enter on Part 5, Recapitulation, page 3, alitem 16,) " . "" ,." , . '" , ,. , ", , .", , '" ,', ." ""..
Item Expenses incurred In administering property not subject 10 claims
no, (Indicate whether estimated, egreed upon, or paid,)
Amount
JANE MCCURDY - TRUSTEE FEES 6/8/97 TO 12/31/97.
9,446.
]
t
Total from conllnuation schedule(s) (or additional sheells)) attached 10 Ihis schedule """""""""""""".
TOTAL, (Also enler on Part5,Recapitulation,page3,alitem 17,)",,,,,,,,,,,,,,,,,,,,,,,,,,,,, '''',',' ,"" ,9,446.
,{: (It more space Is needed, attach the continualion scheduie from Ihe end of this packaga or additional shaels of the same size,)
.' Schedule L - Page 26 (The Insuuctions to Schedula L are In the separate Insuuctions,)
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COMMONWEALTH OF PENNSVlVANIA
DEPARTMENT OF f~EVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG. PA 17128.0601
RECEIVED FROM,
I
JANE DELACY MCCURDY
4509 LIBBEY DRIVE
FAIRFAX, VA 22032
FOLD HERE
ESTATE INFORMATION:
FilE NUMBER
21-1997-0740
NAME OF DECEDENT (LAST)
DELACY WALTER J
DATE OF PAYMENT
3/04/1998
POSTMARK DATE
3/02/1998
COUNTY
CUMBERLAND,
DATE OF DEATH
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
_~'J~~
~
NO. AA 26 9 812 REV,I1', EX (11'.'1
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
1nl
$R T ~::p; 00
FOlO HERE -
SSN 116-09-1777
(FIRST)
REMARKSJANE DELACY MCCURDY
SEAt;:HECK# 0138
.--------.--- -. -- ,.-- --'-.- ---. ---
.
(MI)
TOTAL AMOUNT PAID
$8,335.00
REGISTEf~ or- ViIU.S
/::.~/"' /', ~:;i::'
RECEIVED BY ,/ / 1(,'//, .l L. ..//:J I' ;: J./
MARY C. ClWIS /
REGISTE~ OF WILLS
CW
..//:-./
/. / ,.r:;..
,," 'I /l/i.;;
~_U'" . ~._._ ______,.. _.__ _~. ___ ___. _..
_.._-------+-----
{
.----',1 ---~
-;~:.~._+-.~'-..,--....;;>>lI
~ ...4~1l. .... .~:.~.
" ""1
\
,
Rec<,r, ,
R0q~ "
of
, /i!ls
'98 JUN -1 P2 :08
CIerI.
Cumb"
..JiJrt
), PA
NlPOSE OF
HOTJCE:
To fulfill the requlre-.ntl of s~tlon 2145 (b) of the Inheritance and Eltat. Tax Act, Act 21 of 1995.
(72 P.S. Section 9145).
PAvttEHT:
DIItach the top portion of thh MoUee and lub.it with your paYl*'lt to the Reght.,. of N1111 printed on the
r.v.,... l1eM.
._ Mek. cheCk or ItOMY order paveble to: REOISTER OF MILLS, AGENT.
REF\IND (ell):
A refund of . tax cr.dlt ..y tM requolted by co~l.t1ng an "ApplIcation for R.fund of P""'lylvanla
Inheritance end Eltat. Tax" (REV-13IS). Applications ara a"aSlable at the Dfflc. of the R.gllta,. of Willi,
any of the 23 Revenue Di.trict Offlc.' or fro. the Depart.ent'. Z4-hour answering service nuaberl for for.. ordering:
In pennsvlvania 1-&00-362-2050, outside P8nnlvlvanla and within local Harrl.bUrg ar.. (717) 181-8094,
TDOt (717) 772-2252 (Hearlng I.,.lred Only).
OIJECTIOHS: Any party in inter..t not .ati.fied with the a....s.got of tax a. .hown on this notic. ..Y object within
.ixty (60) day. of rec.ipt of this Notice by:
--wriU.., protest to the PA Depart.ent of R.v~, Board of Appeals, Dept. 21U021, Harrisburg, PA 17128-1021, OR
--eltteUng to have the uU.r ctet.nined at audit of the per.onal repre.entatlve, OR
--appeal to the Orphan.' Court.
ADHIN-
ISTRATIVE
CORRECTIONS:
Factu~l .rror. discov.red on thi. a.......nt .hould b. addr...ed in writing to: PA D.part.ent of R.venue,
Bureau of Individual Taxe., ATTH: Post A......ent R.vi.w Unit, Dept. 280601, Harri.burg, PA 17128-0601,
Phone (717) 787-6505. S.. page 5 of th8 bOOkI.t "In.tructions for Inheritance Tax Roturn for a Resident
Decedent" (REV-IS01) for an .xplanation of adalnl.tratlv.ly corractable .rror..
PENALTY:
THe 15;( tax ...,ty non-participation p.naltY is CMPuted on the total of the tax and lntlltut a....nd, and not
p.ld before January 11, 1996, the fir at day after the end of the tax uno.ty period. This non-participation
pMIIlty is eppealeble In the IaH curvMr and In the the .... U.. period a. you MOUld appeal the tax and inter.lt
that ha. been a.....ed a. IndlcatlKl an this notice.
IHTERfST:
Far date. of death on or aft.r 10-3-91, Pennaylvanla E.tate Tax ba.ed on the F.d.ral estate Tax
return tMtcOH' delinquent at the e)(piraUon of nlM (09) .,th. frOll the date of death.
For dat.. of death prior to 10-3-91, Penn.ylvanla E.tat. Tax band on thI Federal e.tate Tax return
becael delinquent at the expiration of eighteen (18) MIf1thlJ frOll the date of dnth.
Taxe. which bee... delinquent before January 1, 1982 beer Intere.t at the rate of .Ix (6~) percent per annue
calculated at a dally rat. of .000164. All ta)(u. which bee... deli~t on or after January 1, 1982 will bear
int.r..t at a rat. which will vary froa cal.ndar year to cal~r year with that rat. announced by the PA
Depart..nt of R.y~. The appliCable intere.t rat.. for 1982 through 1998 are:
Vear Int.re.t Rat. DallY Int.re.t Factor V.ar Int.re.t Rate nailY Interelt Factor
1982 20;( .oaaS48 1987 .~ .000247
1983 16:C .000438 1988-1991 11;( .000301
1'" 11% .000301 199. .. .000247
1985 13:C .000356 1993-1994 r< .000192
1'" 10~ .000274 1995.1998 .~ .000247
.-Intere.t i. calculated a. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUIIlIER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any MoUe. luutld aft.~ the tax becOll4. dellnquont will r.f1ttet an int.re.t calculation to f 1ft..., US) day.
beyond the data of the an......,t. If paYMflt h Ade after the inter..t caputation data shown on the
Hotlc., additional intere.t .u.t be calculated.
IS,)o!- F
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
v
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80&01
HARRISBURG. PA 17128-0&01
NDTICE OF INNERITANCE TAX
APPRAISEHENT. ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-02-98
DELACV
06-07-97
21 97-0740
CUMBERLAND
101
JANE DELACV MCCURDV
4509 LIBBEV DR
FAIRFAX VA 22032
Amount R.~ltt.d
,*'
Uf.lhl u.,......1I
WALTER
J
MAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
iiiV:iS4f-EX-"FP-niij:9:rj-NiiricE--oF-YNHEiiii'iiiiCE-YAX-APiiiiiiisEHENT-;-.m.-owANcE-oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF DELACV WALTER J FILE NO. 21 97-0740 ACN 101 DATE 06-02-98
TAX RETURN WAS: (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule Al
2. stock>> and Bonds (Schedule 8)
3. CloselY Held stock/PartnershiP Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule fl
7. Transfers (Schedule G)
8. Total Assets
I CHANGED
11)
(2)
(3)
(41
(5)
(6)
111
,00
,00
,00
,00
4.447,00
4.733,00
1,422.367.00
(81
191
1101
20,824.00
46,805,00
(Ill
ll21
1131
ll4)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. funeral Expens.s/Adn. Costs/Hisc. Expenses (Schedule Hl
10. Debts/Hortgage Liabilities/Liens (Schedule Il
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Govern~ental Bequests; Non-elected 9113 Trusts (Schedule Jl
14. Net Value of Estate Subject to Tax
NOTE: To insure proper
credit to your account,
sub~it the upper portion
of this form with your
tax paYlllent.
1,431.547,00
67,6?Q 00
1,363,918,00
,00
1,363,918.00
If an assessment was issued previouslY, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Anount of Line 14 at Spousal rate 115 1
16. Anount of Line 14 taxable at Line.l/Class A rete 116 1
17. Anount of Line 14 taxable .t Collateral/Class 8 rata (17)
18. Principal Tax Due
NOTE:
TAX CREDITS:
PAYHENT
DATE
09-07-97
03-02-98
RECEIPT
NUHBER
AA242213
AA269812
DISCOUNT (-1
INTEREST/PEN PAID (-)
3,684,21
,00
,00 X ,00:
1,363.918,00 X ,06:
,00 X .15:
(le)
AHOUNT PAID
70.000,00
8.335,00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
,00
81,835,00
.00
81.835,00
82.019,21
184,21CR
,00
184,21CR
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATIDN DF ADDITIDNAL INTEREST.
( IF TOTAL DUE IS LESS THAN n, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YDU HAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,)
-
0",
~~~
~
~
"
~~
"
RESERVATION: E.tat.. of dle,dont, dying on or before Oec..bot 12, 1942 -- If any future into,..\ In tho Istet. Is transforred
1n possession or onjoy..nt to Clas, B (collaterall beneflclarie' of thl decodont aft.r thl ..plratlon of any .stato for
I1f. or for year., thl Co..onw.alth hat,by .~pr.sslY r.s.rvI' tho right to appraise and asses. transf.r Inherltanco Tax.'
at thl lawful Class 8 (collatoral) rat. on any such futuro Int.r.,t.
I
"
,)
I
I
l!
. ._~
,
;:t:.J
',', I
:1"
!,:~,
PURPOSE Of
NOnCE:
PAVMENT:
REFUHD (tRl t
OBJECTIONS:
ADHIN
lSTRATlVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
~
::::
,',
~ ')
':) !..l~
iJ .-
,,_.p
o (Jj
&&
If\
I
33
-,
~
"
-.1.."'>.)
~>=
"'S
UC,J
To fulfill thl requlr...nts of Slctlon 2140 of tho Inhorltance and Estato lax Act, Act Zl of 1995. (7Z P.$.
Section 9140).
Detach the top portion of this Notle. end sub.lt with your pay.ent to tho Register of Wills printed on the revers. sIde.
uHake check or ..oney order peY8bl. to: REGISTER OF MILLS I AGENT
, refund of a tex credit, whIch waf not requested on the Tex Return, ..ay bo requosted by coapI.tlng an "APplieation
for Refund of PennSYlvania Inheritance and Estato Tax" (AEV.l~13). lpplications 8rQ available at the Office
of the Register of ~ills, 8ny of the 23 Revenue District Offlces, or by calling the SPQcial 24-hour
answ.rlng sarvlce nuabors for for.s order}n;: In Pennsylvania 1-800-362~2050~ outsidQ PQnnsYlvania and
within local Harrisburg area (717) 7&7-&094, lDOt (717) 772.2252 (HQaring {..paired Only).
Any party In intor.st not satIsfied with thl apprals....nt, allowanca Dr di,allow8nce of deductlonsi or aSsess..nt
of tax tlncluding discount or inhresU as sho"'n on this Notico wst objoct within sIxty (60) days of rQcelpt of
this NoUce by:
..wrltton protest to the P' nepart..ent of Revenuq, Board of APpeals, Dept. l610U, Harrisburg, PA 1712B-I0Zl, OR
~-electlon to hey. the lllatter deter.inod at aodit of the account of the porsonal npresantaUy., OR
~~appeal to the Drphans. Court.
Fectual errors discovered on thts ass.55.ent should bo addrossed In writing to: PA Depart..ent of RQvenue,
Bureeu of Individual TaxQ', 'TTH: Post AssQss..e"t Review Unit, a.pt. 280601, Harrisburg, P' 17126-0601
Phone (717) 787.6505. Se. pllge S of the booklet "Instructions for Inheritance Tax Return for II ResIdent
Decedent" (REV~lS01) for an Q~planation of ad.lnlstratlyol~ corractable errors.
If an~ tax dUQ is paid within thrQ. (3) calendar .onths after the decedent's death, a five percent (SZl discount of
the talC. paid is allowed.
The lS~ tox a."Qsty non-parUclp8Uon ponll1t:l is to.puted on the total of tho tllX IInd interest esnnod. and not
paid bofore January 18, 1996, the fIrst d8:1 after the end of the tax a.nesty period. lhls non"partlclpation
penalty Is appealable In tho S8.e 'Ilnnur and in the the sa.. ti... perIod as you would IIPpeal the tax and lntQrest
thllt hat been assQssed liS indIcatod on this notlco.
Interest is thargQd begInning with fIrst day of delinquency, or nine (9) ..onths and ono (1) day fro. the date of
death. to thO doto of pll~.ent. TltX$$ whIch blllea.. delinquent beforo January 1, 19&2 bQar Inter.st et the rata of
,Ix (6Z) percQnt per annua calculated at II dally rata of .000164. All taXQS whIch bQ(BaQ delinquent on and after
January 1, 1982 will b.~r int.rQst at a ratQ whIch wIll var~ fro. calendar :lear to calendar :lQar wIth thet rete
~nnounc.d by the r4 DQPart...nt of Reven~e. Tho appliCable JntQra5t rates for 1982 throuQh i998 8ra:
'!!!! Interest Rate DaJlY Intorest Factor :!!!! tntQrest Rat. Dailv IntQrest fsc:tor
1982 20% .000548 1981 9i: .000247
1983 16% .000418 1986-1991 11Z .GOOlOl
1984 lli: .000301 1992 9Z .00OZ1t1
1965 HZ .000556 1993-1994 n ,000192
1986 10Z .000274 1995.1998 9i: .000247
~vlnt.rast Is calculated lit follows:
INTEREST = BALANCE OF TAX UNPAID X NUftBER OF DA~S DELINQUENT X DAIL~ INTEREST FACTOR
..Any Notic. Issued aftar tht t8l( b.co.... dQl1nquClnt will reflect an Jnter..t calculation to flneen US) dayS
be~ond the data of the 8ulIn.ent. If pay.ent is ..ede after the Jnte,...t cOlJPutatlon data shol<<'l on the
Hotiu, additional Int.r..t Mist b. calculatQd.
;5---:2 D/ - f'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
{/
*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z8D601
HARRISBURG, PA 11128-0601
aU.16I111U,ns-nl
JANE DELACY MCCURDY
4509 LIBBEY DR
FAIRFAX VA 22032
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-01-98
DELACY
06-07-97
21 97-0740
CUMBERLAND
101
WALTER
J
Anount Rellitt.d
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subGit tha upper portion of this fora with your tax payaent.
CUT ALONG THIS LI~E .. RETAIN LOWER PORTION FOR YOUR RECORDS ....
ii"ili:i6IWEir-AFP-('O:i=97Y------..ii-iNHiiiiTANCE-Y;.iniYAiEiiENY-OF-;.cciiiftii--iii.---------------------
ESTATE OF DELACY WALTER J FILE NO.21 97-0740 ACN 101 DATE 06-01-98
THIS STATEKENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAKED ESTATE. SHOWN BELOW
IS A SUKKARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-26-98
PRINCIPAL TAX DUE:.. 81,835,00
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT
DATE NUMBER
09-07-97 AA242213
03-02-98 AA269812
0 ~ct:
- ~
0 E1
~ ')
:..~ ::;: a: .:> '.-)
" :~
.. )
.' lI"\
I t'.
',.' Z
,- ':)', '....i
\J:~~ =>
~ . . -.. -, ,,)
0 (.:1 ~.D
() Q <Xl '~ s::
CDCC P' <l>-
CC -::>
UU
DISCOUNT (+)
INTEREST/PEN PAID (-)
3,684.21
.00
AMOUNT PAID
70,000.00
8,335,00
TOTAL DUE
82,019.21
184.21CR
.00
184,21CR
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYKENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
YOU KAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. )
PAYIIEIfT:
Detech the top porUon of this NoUe. and subIIlt 111 th your pa)'lMtnt ..to payable to the .... and address
printed on the rove,... side.
If RESIDENT DECEDEHT ... chedc or lIOnIIy order payable to: REGISTER OF WILLS, AGENT.
If NOH-RESIDENT DECEDENT .... chedl: or IIOIMIY order payable to: cotItONWEAL TH OF PENNSYLVANIA.
REFlIID (CR): A rohnt of II tax credit, which NaS not requested on the Tax Return, allY bo rlaqUClsted by COlIPl/lItlng an
"Application for Refund of PennSYlvania InhcilrJtIlnC8 and Estllto Tax"' (REV~1313). Applications an evallablo at
the Office of the Regilt.,. of Wills, any of the Z3 Rov8nUQ Distl"ict Offlcu or frOll the DepartlDent.s Z4-hour
answring ur-vlce ~rs for forn ordel"'ing: In Pennsylvania 1-800-362-2050, outside Pennsylvania
and wIthin local Harrisburg area (717) 787-8094, TDD' (717) 772-2252 (Hoarlog I~alred only).
REPlV TO:
DISCOlIrr:
PENALTY:
INTEREST:
Questions regarding errors contBlned on this notico should be addressed to: PA Deparblent of RIIVlH'MJIII, Bureau
of Individual TBxos, ATTH: Post AsSlilSs.ent Review Unit, Dept. 280601, HarrisburSll, PA 17128-0601, phone
(717) 787-6505.
If any tax due is paid ..ithin thrlKl (3) calendar .onths after the cktcadent"s doath, II five percent (5X) dlscOWlt
of the tax paid is allONed.
The 15i: tax __sty non-participation penalty Is COllpUtad on the total of the tax end Interest assessed, and not
paid before January 18, 1996, the first day after the end of tho tax asnesty period.
Interest is charged bggirming ..lth first day of delinquency, or nine (9) .onths and one (1) day frOll the date of
death, to the date of pa~t. Taxes which becDlle delinquent before January 1, 1982 bQar interest at the nte of
six (6%) percent per ~ calculated at a dally rate of .000164. All taxes Nhich be~ delinquent on and after
January 1, 1982 ..Ill bear interest at a rat~ which ..Ill vary fro. calendar year to calendar year ..Ith that rate
ennouncad by the PA Dapart.ont of Revenue. The appliCable interest rates for 1982 through 1998 are:
Vear Interest Rate DailY Interest Factor
Voa.
Interest Rate
Daily Interest factor
1982 20% .000548 1987 9% .000247
1983 16:< .000438 1968-1991 11% .000:501
1984 Hi: .000301 199' 9% .000247
1985 13X .000356 1993-1994 n .000192
19.. 10% .000214 1995-1998 9Z .000247
--Interest is calct.llated .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DA~S DELINQUENT X DAIL~ INTEREST FACTOR
-.Any Notlco issued after tho tax beco.es delinquent ..Ul reflect an Interest calculation to flftoen (15) days
beyond the date of the assesnent. If pay.ent is .acte after the Interest cOllputetlon deto shown on the
Notice, additional interest .ust be calculated.
\
,,;"f,'.
i"~_",
1 15/~61-1
.' BUREAU UF INDIVIDUAL TAXES
. . INHERITANCE TAX DIVISION
. DEPT. 280601
HARRISBURG, PA 17128-0601
. -- -..- -,.-., ._-.. '-
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
C/*
UV.IU7U'" 111.'1)
JANE DELACY MCCURDY
4509 LIBBEY DR
FAIRFAX VA 22032
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
07-27-1998
DELACY
06-07-1997
21 97-0740
CUMBERLAND
101
WALTER
J
Allount Relli tted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HOTE: To insure proper credit to your account, subllit the upper portion of this forll with your t.x p8y.ent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE'y=iijifj-EX-AFP--io3"=m-------...--iNHERXi:ANCiCi'AX-STAiEHENi'-OF-ACCoiiiii--.-..---------------------
ESTATE OF DELACY WALTER J FILE NO.21 97'.0740 ACN 101 DATE 07-27-1998
THIS STATENENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATE, SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-26-1998
PRINCIPAL TAX DUE: ,___________
81,835.00
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
09-07-1997
03-02-1998
07-08-1998
RECEIPT
NUMBER
AA242213
AA269812
REFUND
DISCOUNT (+)
INTEREST/PEN PAID (-)
3,684.21
.00
.00
70,000.00
8,335,00
184.21-
AMOUNT PAID
~-
~
"J :i:{!
CV)
,,<
"S.~
c)
..:-c
co
~
=
...) '.'
G; CL:
CJ::.
~
.w
::f;:
..il :-
CJ
TOTAL TAX CREDIT
81,835,00
BALANCE OF TAX DUE
,00
.00
.00
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS LESS THAN $1,
NO PAYNENT IS REQUIREO.
IF TOTAL OUE IS REFLECTEO AS A "CREDIT" (CRJ,
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRN FOR INSTRUCTIONS, )
PAYItENT:
o.tltCh the top porUon of this NoUce and sub. It with your pl!!ly.ent .lIde pl!!lyabl. to the na.. and addr.ss
printed on the rev.rse side.
If RESIDENT DECEDENT .ak. check or .oney order payable to: REGISTER OF WILLS, AGENT.
If HON-RESIDENT DECEDENT _sit. check or .onoy ord.r payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, .l!!lY be requested by co.pleting an
"Application for Refund of Pennsylvania Inhoritance l!!lnd Estate Tax" (REY-1313). Applications l!!lre aVl!!lill!!lble at
the Office of the Register of Wills, any of the Z3 RevonuG District Offices or fro. the Depart.ent's 24-hour
answering service nuabers for for.$ ordoring: In Pennsylvania 1-800-362-2050, outside Pennsylvl!!lnil!!l
and within local Harrisburg area (717) 787-8094, TOOl (717) 772-2252 (HGaring I.paired only).
REPL V TO:
DISCOUNT:
PENAL TV:
INTEREST:
Questions regl!!lrding errors contained on this notice should be addressGd to: PA Depart.gnt of Revenue, Bureau
of IndividUl!!l1 Taxes, ATTN: Post Assess.ent Reviow Unit, DGpt. 280601, HarriSburg, PA 17128-0601, phone
(717) 787-6505.
If any tax due is paid within three (3) calendar eonths after the decGdent.~ death, 8 five percent (5~) discount
of the tl!!lX paid is allowed.
The 15~ tax a.nesty non-particip8tion penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after thG end of tho tax l!!l.nesty PGriod.
Interest is chargod beginning with first day of delinquency, or nine (9) .onths and ono (1) day fro. the date of
death, to the date of pay.ent. Taxos which beca.o delinquont before January 1, 1982 bear interest at the rate of
six (6~) percent per IInnu8 calculated at a daily rate of .000164. All blxos which bocan del1nquen't on l!!lnd after
January 1, 1982 will bear interest at a rl!!lte which will vary fro. calendar year to calendar year with that rate
announced by the PA Depart.ent of Revonue. Tho applicable interest rates for 1982 through 1998 are:
Yoar Interest Rate Dally Interest Factor
Vel!!lr
Intorest Rato
DailY Interest FBctor
1982 20~ .000548 1987 9i: .000247
1983 16~ .000438 1988-1991 11i: .000301
1984 11~ .000301 1992 9~ .000247
1985 13~ .000356 1993-1994 7~ .000192
1986 10~ .000274 1995-1998 9~ .000247
~~Intorest is cBlculatod ., follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~-
--Any Notice issuod Bfter thk tax beco.es delinquent will reflect Bn interest calculBtion to fifteen (IS) days
beyond tho date of tho l!!lssessaent. If payment is mado Bfter the interost co.putation date shown on the
Notice, additional interest Bust be calculated.
/S",;),o I - f
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
'DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
'~:" "j'j n ":lc'oUNTY
ACN
*'
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURC, PA 17128w0601
.n~'UIll'" ClJ.om
,
,;
11-23-1998
DELACY
06-07-1997
21 97-0740
CUMBERLAND
202
AIIount R_itted
WALTER J
JANE DELACY MCCURDY
4509 LIBBEY DR
FAIRFAX
VA 2203~'~I_,
t,LII.
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure prop.r credit to your account, subllit the upper portion of this forll with your t.x p8yaent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR FILES ....
R'Ey=73rEX--AFP-Tii3:.-m-----.-.-iliific'E-oF--IiE;,'ERHIN.oiiiiiti-iNIi-issEssti'Eiii'-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF DELACY
WALTER
J FILE NO.21 97-0740
ACN 202
DATE 11-23-1998
ESTATE TAX DETERMINATJ:ON
1. Credit For State Death Taxes as Verified
53,060.00
2. Pennsylvania Inheritence Tax Assessed
(Excluding Discount and/or Interest)
78,150.79
3. Inheritance Tax Assessed by Other States
Dr Territories of the United States
(Excluding Discount and/or Interest)
,00
4. Total Inheritance Tax Assessed
78.150.79
5. Penns~lvania Estate Tax Due
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
,INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL OUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
.00
.00
.00
PURPOSE OF
MOTlCE:
To fulfill the r.quir~ents of Section 2145 (b) of the Inheritance end Estete Tax Act, Act 21 of 1995. (72 P.S.
Section 9145).
PAVKENT:
Detech the top portion of this Notice and sublit with your payaent to the Register of Wills printed on the
reverse side.
_~ "ake check or .01lDY order pllyable to: REGISTER OF MILLS" AGENT.
OBJECTIONS: Any party in interest not satisfied with the assessaent of tax as shown on this notice allY Object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Departaent of Revenue, Board of AppealS, Dept. 281021, Harrisburg, PA 17128-102:1, OR
--electing to havll the aatter detarained at audit of tho personal representative, OR
--appeal to the Orphans' Court
A refund of 8 tax credit aay be requested by coap1eting an "Application for Refund of PennsYlvania
Inheritance and Estate lax" (REV~1313). Applications are available at the Office of the Register of Wills,
any of the 23 Revenue District Offices or froa the Departs8nt's 24-hour answering service nu.bers for foras ordering:
In Pennsylvania 1-800-362~2050, outside Pennsylvania and within local Harrisburg area (7l7) 787-8094,
TOO' (717) n2-2252 (Hearlng I~airQd OnlY).
REFUHD (CR):
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessaant should be addressed in writing to: PA Departaent of Revenue,
Sureau of Individual TaxeS, ATTN: Post Assessaent RlIvillw Unit, DlIpt. 280601, Harrisburg, PA 17128-0601,
PhollD (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REY-1501) for an explanation of adainistrativeiY correctable errors.
PENALTY:
The 151. tax allOesty non-participation penalty is coaputed on the total of the tax and interest IlIssusad, and not
plllid before January 18, 1996, the first day after the end of the tax aanesty period. This non-participation
penalty is appealable in the sa.e manner and in the the saa8 time period as you would appeal thA tax and interest
that has been assessed as indicated on this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
letter beco.es delinquent at the expiration of one (1) aonth froa the date the final notice of the increase
in Federal Estate Tax Is received.
Taxes which bec8Se delinquent before January 1, 1982 bear intGrest at the rate of six (6X) percent per annua
calculated at a daily rate of .000164. All taxes which became dBllnQuent on or after January 1, 1982 will bear
interest at a rate which will vary froa calendar year to calendar yoar with that rate announcod by the PA
Depart.ant of Revenue. The applicable lntQrest rates for 1982 through 1998 ore:
~ Intllrost Rate Daily Interest Factor !2r Interest Rate Dally Interest Factor
1982 20X .000548 1987 OX .000247
1983 16X .000438 1988-1991 11i: .000301
1984 llX .000301 1992 9% .000247
1985 13X .000356 1993-1994 n .000192
1986 101. .0002.74 1995-1998 9i: .000247
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUlIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after thO tax beCo.os delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessallnt. If pSy.ent is .ade after tho interest co.putatlon date shown on ,the
Notice, additional interest .ust be calculated.
INTEREST: