HomeMy WebLinkAbout97-00755
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COMMONWEALTH OF PENNSVLVANIA . DEPARTMENT OF HEALTH' VITAL RECOROS
CERTIFICATE OF DEATH
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,. Carlisle. PA 17013
fRHVt"NN4'I..~,LaIIl
,. George Graham
lHfOlIllIN<<',"""(I"~
Mrs, Helen Graham
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LAST WILL AND TESTAMENT
OF
GEORGE C. GRAHAM
I, GEORGE C. GRAHAM. of South Middleton Township, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament and revoke any and all
wills and codicils heretofore made by me,
ITEM I:
My personal representative shall pay from the residue of my
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estate the expenses of my last illness, funeral and burial debts duly allowed against my
estate, and all death taxes (Pennsylvania inheritance tax and federal estate tax)
occasioned by my death and incurred with respect to all property taxed to my estate
regardless of whether such property passes by this Will or passes outside of this Will,
ITEM II:
I bequeath those articles of my automobiles, personal effects,
household goods, and other tangible personalty of like nature (not including cash or
securities), together with any existing insurance thereon, if any, as may be my individual
property and not the property of my Wife or owned jointly by me with her, as set forth
in a separate memorandum which I shall place with my Will to the persons therein
designated, If I shall leave no separate memorandum, or with regard to my
automobiles, personal effects, household goods, and other tangible personalty of like
nature (not including cash or securities) not referenced by such memorandum, I
bequeath such property to my Wife, HELEN D, GRAHAM, if she survives me by thirty
(30) days, Should my Wife, HELEN D. GRAHAM, not be living on the thirty-first day
2
after my death, I bequeath such tangible personalty and insurance thereon to my
children, SUSAN GRAHAM McLEOD, GEORGE C, GRAHAM III, WENDY FRENCH
GRAHAM and ALAN L1NDOL GRAHAM, to be divided among them by my Executor
with due regard for their personal preferences in as nearly equal shares as practical.
Any such article allotted to a minor may, as my Executor thinks advisable, either be
delivered to the minor or any person to hold for the minor, or be sold and the proceeds
paid to the Trustee for the minor as hereinafter provided,
ITEM III: I devise and bequeath the residue of my estate, of every
nature and wherever situate, to my Wife, HELEN D, GRAHAM, providing she shall
survive me by thirty (30) days, Should my Wife, HELEN D. GRAHAM, predecease me
or die on or before the thirtieth day foIlowing my death, I devise and bequeath the
residue of my estate, of every nature and wherever situate, to my issue, per stirpes,
living on the thirty-first day following my death.
ITEM IV: I appoint my Wife, HELEN D. GRAHAM, Executrix of this
my Last Will and Testament. Should my Wife fail to qualify or cease to act as
Executrix, I appoint my Daughter, SUSAN GRAHAM McLEOD, as Executrix of my
estate,
ITEM V: I direct that my Executrix and her successors shall not be
required to give bond for the faithful performance of their duties in this or any other
jurisdiction,
, '
3
IN WITNESS WHEREOF, I, GEORGE C, GRAHAM, have hereunto set my hand
and seal to this my Last Will and Testament, consisting of three (3) typewritten pages,
each of which bears my signature, this ?-7- day of ~. ,c......-C'--- ,1995,
/
estator
(SEAL)
Signed, sealed, published and declared by the above-named Testator, GEORGE
C. GRAHAM, as and for his Last Will and Testament, in the presence of us, who, at his
request, in his sight and presence, and in the sight and presence of each other, have
hereunto su ibed our names as witnesses,
CERTIFICATION OF NOTICE UNDER RULE 5,6(a)
Name of Decedent:
George C, Graham
Date of Death:
August 18, 1997
Will No.
Admin. No.
1997- Oeil n
To the Register:
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court ~ules was served on or mailed to
the following beneficiaries of the above-captioned estate on
September 11 1997
Name
Helen D, Graham
Address
69 Magaw Avenue, Carlisle, PA l70l3
Susan G. McLeod
SIB Underhill Road, Middletown, NY l0940
George C. Graham, III
Wendy F. Graham
Alan L. Graham
c/o Graham/Bartol. 7650 G~llpnn W~y. r~rl~~n, ra Q?009
7650 Galleon Way, Carlsbad, CA 92009
58 piccadillv Circle. Doy]eRrnwn. PA lRQ01-?47~
Notice has now been given to all persons entitled thereto under
Rule 5,6(a) except None
Da te: September l't-t 1997
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John B. Fowler. III
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Address 28 South Pitt Street
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Carlisle, PA 17013
Telephone(71'i1 249-8300
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Capacity:
Personal Representative
Counsel for personal
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS COUNTYCOOE
DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INlTIALI DECEDENT'S COMPLETE ADDRESS
Graham Goor 0 G, 69 Magaw Avonuo
SOCIAL. SECURITY NUMBER OATEOF DEATH DAlE OF BIRTH Car 1i s 1e t PA 17013
027-10-6804 08/18/1997 01/19/1917
REV. 1500 EX . (7.94)
FOR DATES OF DEATH AFTER 1Z131191 CHECK HERE
IF A SPOUSAL
pav RT CRE ITISC AIM 0
FILE NUMBER
CAB
H P L
E P 0
C R C
K 0 K
P S
C P
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R N
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COMPLETE MAILING ADDRESS
Martson, Doard~1', Wl,l) lams ..~:Ptto
Ten East High Street c:....; ""
Carlisle PA 11013
None
66,913,88
None
None
18,160,00
None.
None
CO"'~F~tIM.WI'rOF{.l\Miil't1~ANIA
HARR1SB5~t.~A ~\2B.0601
Cumborland
County
21-97.0755
YEAR
NUMBER
20, If Line 19 is grealer Ihan Line 18, enler the difference on Line 20. This is the OVERPAYMENT,
~ 0 ICheck helell you ale lequestlng a lefund 01 YOUI ovelpaymant.1
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, Enler Ihe lolal of Line 21 and 21A on Line 21B. This islhe BALANCE DUE,
Make Check Pa able to: Re Istel 01 Wills, A ent
~ ,. BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Under penalties of perjury, I declare that I have examined Ihls return, Including accompanying schedules and slalements. and 10 the best of my knowledge and bellet, It Is lrue.
correct and complete. I declare Ihat all real eslale has been reported at true market value, Declaration of preparer other than the personal representative Is based on alllnlormallon of
which prepare' has any knowledge,
SOCIAL SECURITY rWMBER
169.16-5317
(If APPLICABLE) SURVIVING SPOUSE'S NA~E (LAST ,FIRST AND MIDDLE INITIAL)
Graham Helen D.
X t, Original Relurn
4. Limited Estate
2. Supplemental Return
4,. FUlUr9 Interesl Compromise
(for dates of dealh alter 12-12.82)
~ &, Decedent Died Testate D 7, Decedent Maintained a living Trust
(Attach co of Willi (Attach a co of Trusll
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
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NAME
John B, Fowler, Ill, Es .
TELEPHONE NUMBER
717 243-3341
1, Real Estale (Schedule A) 1
2, Stocks and Bonds (Schedule B) (2)
3, Closely Held Stock/Partnership Interest (Schedule C) (3)
4, Mortgages and Noles Receivable (Schedule D) (4)
5, Cash. Bank Deposils & Miscellaneous Personal Property (Sch. E) (5)
6, Joinlly Owned Property (Schedulo F) (6)
7, Transfers (Schedule G) (Schedule L) (7)
8, Totai Gross Assels (total Lines 1-7)
9. Funeral Expenses, Administrative Costs, Miscellaneous
Expenses (SchedUle H)
10, Oebls, Mortgage Liabilities, Liens (Schedule I)
11, Tolal Oeductions (totai Lines 9 & 10)
12. Net Value of Estate (Une 8 minus Une 11)
13. Charitable and Governmental Bequests (Schedule J)
14, Net Value Subject 10 Tax (Line 12 minus Line 13)
15, Spousal Transters (for dales of death alter 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 lax due (Add lax from Line 15, 16 and 17.)
19. Credits/Sp Poverty Prior Payments Discount
Interest
(9)
9,585,00
(10)
None
(15)
75,488.88 X 0% =
(16)
o . 00 X .06 =
AMOUNT RECEIVF,D (SEE INSTRUCTIONS)
UI01.
Remainder Return
(for dales of dealh prior to 12.13.82)
Fedoral Estate Tax Return Required
Total Number of S~le Doposit Boxes
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(8)
85,073,88
(11)
(12)
(13)
(14)
9,585.00
75,488,88
75,488,88
0.00
0,00
0.00
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(17)
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+
+
(18)
(19)
(20)
0,00
0,00
(21)
(21A)
(218)
0,00
0,00
0,00
DATE
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SIGN 1'1lRE OF PREPARER OTHER THAN REPRESENT ATlVE
'1M. 1S~,w=
Helen D. Graham
~5J. _11,,~~'!. ~_~"'r:'~!~........ -....... -.................
Carlisle, PA 17013
Martson, Deardorff, Williams & Otto
r~.r: _ ~!'_s.t; _ !i.~gt>. .~t;!"~!~t;...... _...... _.... u........
Carlisle, PA 17013
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
~
DATE
z/lsj;8
Form 1500 (Rev. 7-94)
"
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:
e3% (.03) will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96
e2% (.02) will be applicable for estates of decedents dying on or after 1/f/96 and before 1/1/97
e1% (.01) will be applicable for estates of decedents dying on or after 111/97 and before 111/98
eSpousal transfers occurring on or after 1/1/98 will be exempt from InherItance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (X) IN THE APPROPRIA1'E BLOCKS.
" Did decedent make a transfer and:
YES NO
.. retain the use or Income of the property transferred,. , " . ., . . . . . . . " " , . . . , . . . . .
, . . . . . , ,
b. retain the right to designate who shall use the property transferred or its income, . . . . , . . . . . . . . . . , . . . . .
c. retain a reversionary Interesti or . . . . . . . . . . . . . . . . . . . . . , . . . . . , . . . . . . . . . , . . . , , . . ,
d. receive the promise for life of eijher payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . , . . .
2. If death occurred on or before December 12, 1982, did decedent within two years preceding death
transfer property without receiving adequate consideration? If death occurred after December 12,
1982, did decedent transfer property within one year of death without receiving adequate
consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . , . .
3, Did decedenl own an 'in Irusl for' bank accounl al 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.
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Farm 1500 (Rev, 7-9")
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REV - 1503 EX . ('-86)
SCHEDULE B
STOCKS AND BONDS
co"rNm~%~~JhYANIA
ESTATE OF
FILE NUMBER
21-97-0755
George C, Graham
55/1 027-10-6804
08/18/1997
olnl -owned wllh RI hI of Survlvorshl musl be dlsclos.d on Schedule F,)
DESCRIPTION
1172 shares Johnson & Johnson, Common, NY5E.
VALUE AT DATE
OF DEATH
57.0937 66,913,88
$ 66,913.88
TOTAL (Also enler on line 2. Reca ilulalion)
(If more space is needed, insert additional sheets of same size.)
copyright (c) 199-4 form software only CPSystems, Inc.
Form 1500 Schedule B (Rev, ".86)
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REV - 1508 EX + (2-87)
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCEllANEOUS
PERSONAL PROPERTY
cOMI1.'lnm%g~/l'YANrA
ESTATE OF
George C. Graham
SStI 027-10-6804
08/18/1997
must be dlsclos.d on Schedule F)
OESCRIPTlON
Wearing apparel and other personal effects
(nominal value).
2
Stamp collection, valued as per net proceeds received on
sale by Executrix in 9/97.
3
A Portrait of James Ketcham", valued as per appraisal of
Sotheby's, of New York, New York, qualified appraiser,
a copy of which appraisal is attached,
TOTAL (Also enter on line 5, Recapitulation)
(Attach additionaI81/2" )( 11" sheets if more space is needed,)
Copyright (c) 199-4 form software only CPSystllms, Inc.
Please Print or T e
FILE NUMBER
21-97-0755
VALUE AT DATE
OF DEATH
0.00
3,160,00
15,000,00
$ 18,160.00
Form 1S00Schedutll E (Re....2-87)
"
SOTHEBY'S
Founded 1744
October 19, 1997
Ms. Helen D, Graham
69 Magaw Avenue
Carlisle, PA 17013
Dear Ms, Graham:
. , .
Thank you fo~ your letter regarding the property which yo:/are intere~t~:! in offering for
sale through Sotheby's. Based on the information which you provided I nave placed the
folIowing pre-auction estimate:
A Portrait of James Ketcham
$10,000-15,000
We would be happy to include this portrait in our June 1998 Americana sale. In order to
meet cataloguing and advertising deadlines, would need the property on our premises by
March 1, 1998, For your convenience, a packing list has been provided. Please complete
the form and return to the department along with the shipment of your property.
In addition, please find the enclosed consignor information card which outlines our new
rate schedules, Unless the property is already insured, we offer fine arts risk ofloss or
damage coverage at a rate of 1 % of the selling price. Our standard photography charge is
$100-300 for a black and white and $450-900 for a color illustration, In the unlikely event
the property fails to selI, please note that Sotheby's charges a 5% commission that is based
on the reserve, The various charges would be deducted from your final settlement.
Thank you for contacting Sotheby's.. Should you have any further questions or comments,
please do not hesitate to call me, or Kara Short in the Folk M Departr,~ent at (212) 606-
7225. I look forward to hearing from you soon.
Sincerely,
k.o..u.lLt ~tJ~
L l',~
Nancy C, Druckman
Senior Vice President
Director, American Folk Art
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1334 York Avenue, New York, New York 10021
Telephone 212 606 7000
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REV. 1511 EX t (7.88)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PI..se Print or T .
FILE NUMBER
21-97-0755
co"~mfl;W;~~~jhl"NI'
ESTATE OF
Geor e
ITEM
NUMBER
A,
C. Graham
SS1 027-10-6804
08 18 1997
DESCRIPTION
AMOUNT
Fun.rll Explns.s:
Cremation Society of Pennsylvania.
760.00
1
B,
Administrative Costs:
Personal Representative Commissions
Social Security Number of Porsonal Representative:
Year Commissions paid
1,
2,
Anomey Fees
Martson, Deardorff, Williams & Otto (estimated)
5,005.00
3,
Family Exemption
Claimant Helen D. Graham Relalionship Wife
Address of Claimant at decedent's death
Street Address 69 Magaw Avenue
City Carlisle Slate PA Zip Code 17013
3,500,00
4,
Probate Fees
Register of Wills
249,00
C, Miscellaneous Expenses:
1 Register of Wills, two (2) Short Cerificates.
2 Register of Wills, filing Pa. 1nheritance Tax return.
3 Notary fees,
4 Martson, Deardorff, Williams & Otto, reimburse postage,
photocopies and fax charges (estimated) ,
6,00
15,00
15,00
35,00
TOTAL (Also enter on line 9, Recapitulation)
(If more space Is needed, insert additional sheets of same size.)
Copyright (c) 1994 form sottWIUI only CPSystems,ine.
$ 9,585.00
Form 1500 Schedule H(Rev. 7.8B)
'.
REV - 1513 EX + (Z.S7)
SCHEDULE J
BENEFICIARIES
COM~Nm~~~~~r1Y'NI'
ESTATE OF
FILE NUMBER
21-97-0755
55i 027-10-6804
08 18 1997
AMOUNT OR
SHARE OF ESTATE
Gear e C. Graham
ITEM
NUMBER
ITEM
NUMBER
NAME ANO ADDRESS OF BENEFICIARY
RELATIONSHIP
1
A. Taxable Bequests:
Helen D. Graham
69 Magaw Avenue
Carlisle, PA 17013
75,488.88
Wife
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B, Charitable and Governmental Bequests:
$
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 (c) 19904 form software only CPSystems.lnc.
Form 1500 Schedule J (Re.... Z-87)
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LAST WILL AND TESTAMENT
OF
GEORGE C, GRAHAM
I, GEORGE C, GRAHAM, of South Middleton Township, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament and revoke any and aU
wills and codicils heretofore made by me,
ITEM I:
My personal representative shall pay from the residue of my
estate the expenses of my last illness, funeral and burial debts duly allowed against my
estate, and all death taxes (Pennsylvania inheritance tax and federal estate tax)
occasioned by my death and incurred with respect to all property taxed to my estate
regardless of whether such property passes by this Will or passes outside of this Will.
ITEM II:
I bequeath those articles of my automobiles, personal effects,
household goods, and other tangible personalty of like nature (not including cash or
securities), together with any existing insurance thereon, if any, as may be my individual
property and not the property of my Wife or owned jointly by me with her, as set forth
in a separate memorandum which J shall place with my Will to the persons therein
designated, If I shall leave no separate memorandum, or with regard to my
automobiles, personal effects, household goods, and other tangible personalty of like
nature (not including cash or securities) not referenced by such memorandum, I
bequeath such property to my Wife, HELEN D. GRAHAM, if she survives me by thirty
(30) days, Should my Wife, HELEN D, GRAHAM, not be living on the thirty-first day
2
after my death, I bequeath such tangible personalty and insurance thereon to my
children, SUSAN GRAHAM McLEOD, GEORGE C. GRAHAM III, WENDY FRENCH
GRAHAM and ALAN LlNDOL GRAHAM, to be divided among them by my Executor
with due regard for their personal preferences in as nearly equal shares as practical.
Any such article allotted to a minor may, as my Executor thinks advisable, either be
delivered to the minor or any person to hold for the minor, or be sold and the proceeds
paid to the Trustee for the minor as hereinafter provided,
ITEM III: I devise and bequeath the residue of my estate, of every
nature and wherever situate, to my Wife, HELEN D. GRAHAM, providing she shall
survive me by thirty (30) days. Should my Wife, HELEN D, GRAHAM, predecease me
or die on or before the thirtieth day following my death, I devise and bequeath the
residue of my estate, of every nature and wherever situate, to my issue, per stirpes,
living on the thirty-first day following my death,
ITEM IV: I appoint my Wife, HELEN D, GRAHAM, Executrix of this
my Last Will and Testament. Should my Wife fail to qualify or cease to act as
Executrix, I appoint my Daughter, SUSAN GRAHAM McLEOD, as Executrix of my
esta te.
ITEM V: I direct that my Executrix and her successors shall not be
required to give bond for the faithful performance of their duties in this or any other
jurisdiction,
15~a(!};;, ~ q
BUREAU OF INDIVIDUAL TAXES
IHI1EAITAHCE fI,)1 DIVISION
DEPT. 280601
liARRISBURC, PA 111i'S-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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GEORGE C
NOTICE OF INHERITANCE TAX
APPRAISEMENT. ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
JOHN B FOWLER III ESQ
MARTSON AND DEARDORFF
10 E HIGH ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-11-98
GRAHAM
08-18-97
21 97-0755
CUMBERLAND
101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV:i5'4'i"EX-"FP-(jiiF9'rj-NOYicE""OF-YNHEififiiNCE-YAiD-PPR'AiSEHENT-;-"LL'owANcE-oli---m----m-m
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GRAHAM GEORGE C FILE NO. 21 97-0755 ACN 101 DATE 05-11-98
TAX RETURN WAS: (X 1 ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Re.l Estat. (Schedule AJ
2, Stocks and Bonds (Schedule OJ
3. Closely Held stock/Partnership Interest (Schedule Cl
4. Hortgages/Notes Receivable (Schedule DJ
5, Cash/Bank Deposits/Misc. Personal Property (Schedule EJ
6. Jointly Owned Property (Schedule FJ
7, Transfers (Schedule Gl
S, Total Assets
CHANGED
NOTE: To insure proper
credit to your account,
sublnit the upper portion
of this forn with your
tlilX paYllllnt.
,00
66.913,88
,00
,00
18.160,00
,00
,00
(8)
tll
(2)
(3)
141
IS)
(6)
171
85.073.88
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm, Costs/Hisc, Expenses (Schedule H)
10. Debts/Hortgaga Liabilities/Liens (Schedule I)
11, Total Deductions
12, Net V.lue of Tax Raturn
13. CharitDble/Govern.ental aequests; Non-elacted 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
tlO)
9.585,00
,00
Ill)
tl2)
1131
(14)
q,';R~ 00
75.488,88
,00
75,488.88
and 18 will
date,
If an assessment was issued previously, lines 14, 15 and/or 16, 17
reflect figures that include the total of ALL returns assessed to
ASSESSMENT OF TAX:
15. Amount of Line 14 .t Spousal rate (IS)
16. Amount of Lina 14 taxable at Linea11Class A rate (16)
17. Allount of line 14 taxable at Collateral/Class a rate (17)
18. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
NOTE:
,00
,00
.00
.00
75.488.88 X ,00=
.00 X ,06=
.00 X .15=
tlBI
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT 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 PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
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RESERVATION: Eltet.. of decedent. dying on or be for. Dec..b.r 12, 1982 -- If any future Intor..t In the ..tat. II tranlf.rred
In Po.....lon or .nJoy..nt to Clasl 8 (collateral) beneflclarle. of the decedent aft.r the expiration of any ..tat. for
11f. or for year., the Com.onwealth hereby expr.sslY r...rv.. the right to appraise and .1.8.. transf.r Inheritance Tax..
at the lawful Cl... B (coll.t.ral) rat. on any such future Inter..t.
PURPOSE Of
HOTICE:
PAYMENT:
REFUND eCR):
OBJECTIONS:
ADNIN
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requlr...nts of Section 2140 of the Inheritance end Estat. Tax Act, Act 21 of 1995. (72 P,S.
Section 9140),
Datl!lch the top po..tion of this Notice nnd SUbMit with your pnYMlInt to the Register of Wills printed on the reverse side.
"Hnke check or Money order pnynblll to: REGISTER OF HILLS, AGENT
A refund of a tax crodit, which was not ..equested on the Tax Retu..n, May be requested by co.pleting an ~Application
for Refund of Penn.ylvania Inherit8nce and Estate Tax" (REY.1313). ApplIcations are avaIl8ble at the Office
of the Register of will., any of the 23 Revenue OIst..Ict Offices, or by calling the specI81 24-hou..
answering service nUMbers for fores orderIng: In PennsylvanIa 1-800-362-2050, outsIde PennsylvanIa and
wIthIn local Harrl.burg ares (717) 787-8D94, TOOl (717) 772-2252 (He8rlng ImpeIred Only).
Any pa..ty In Int.re.t not satisfI.d wIth the appraIse.ent, allow8nce or disallowance of dllductions, or assesseent
of tax (!ncludlng discount 0.. interut) as shown on this Notice lIIust object withIn sixty (6D) days of receIpt of
this NoUce by:
--wrItten protest to the PA Depart.ent of Revenue, Board of Appeals, Oept. 281021, Ha....Isburg, PA
--electIon to have the matter detereIned at audit of the 8ccount of the pe..sonal ..epr.sent8tive,
..appeal to the O..phan,' Cou..t.
OR
17128-1021,
OR
Factual error, discovered on thIs assass.ant should be addrassod In writing to: pA Depart..nt of Revenue,
Bureau of IndivIdual Taxa., ATTN: Post Asse'SMent Review Unit, Dept. 280601, HarriSburg, PA 17128.0601
Phone (11]) 767-6505. Se. page 5 of the booklet ~InstructIons for Inheritance Tax Return for a Resident
DlIcedent" (REV.1501) for an explanation of adMInI,tratIvely correcteble errors.
If any tax due Is paId wIthIn three (3) calendar .onths after the decedent.s death, a fIve percent (5X) dIscount of
the tax paid 15 allowed.
The 15~ tax aennty non-participation penai ty is cOlIPutcd on the total of the tax and internt assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty perIod. This non-partIcipatIon
penalty is appealable In the sa.e eanner and In the the saMe ti.. periOd as you would appeal the tax and Interut
that has been as.essed a. Indicated on this notIce.
Intere.t 11 charged begInning with fIr.t day of delInquency, or nino (9) .onths end one (1) day fro. the datil of
death, to tho date of pay.ent, Taxo. which beca.e dOllnquent before January 1, 1982 bear Intere.t at the rate of
.ix (6%) pe..cent per annUM calculated at a dally ..ate of .000164. All taxus which beca.e delInquent on and after
Janua..y 1, 1982 will bear Internt at a ratu which wIll vary fro. calandar yes.. to calenda.. year with that rate
announced by the PA Oepa..tDent of Revenue. The applIcable Interest rates for 1982 through 1998 are:
'!!!! Inte..est Rate Dally Interest Fedor :!!!!' Interest Rete Dally Interest Factor
1982 20% .000548 1987 9% .000247
1983 16% .000438 1988-1991 11% .000301
1984 11:.! .000301 1992 9% .000247
1985 13~ .000356 1993-1994 7% .000192
1986 10:.! .000274 1995-1998 9% .000247
--Interllllt is calculated .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice is.ued after the tax bAco.e. delinquent will reflect an intere.t calculatIon to fifteen (IS) day.
beyond the data of tho assesnent. If paYllent Is Ilade after the Interest cOlllputation d.!lte shown on the
NotIce, addItIonal Interest au.t be calculated.
".
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