HomeMy WebLinkAbout79-00635
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PETITION FOR PROBATE and GRANT OF LETTERS
&la160/ ~\2(,'AR t'-r \),~. No. Q2.1 - 1 q -- (0 i:~ ~~;-
lilso known as To:
Reslsler of W,U1l1\f JQJ' r ,lh hee ^. ,'" , " ..
Deceased. CounlY of ~ Inlhe
$oclal SecurllyNo. 206-36-8119, Commonwealth of Pennsylvania
'rhO petition f,lf Ihe Ilnderslsned respeclfully repl'esen\S ,Ihal:
vO,llr petltloner(~), Wh,O Is/arc 1,8 ye,a,r,s of a~ Qrolder JIll the' ~oOUt ~~r<.
In the last will of the aboyedeQedent, dated UCIO~~ , \ ~
and oodloll(s) daled -t> 10\.l!::, ,
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~,..~"ed
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. , (Ualor~loYanl olrollln~)nnoo., 0.8, ronuncla110n. dealh or eXeoulOr. Ole,)
~ ~" CodOI\1 ~'n~ don;ictlqd 1\1 death In '(\AM~-L~,' . cou~, "s lvanlal~~,h,','
lastJamlly IIr prlnolpal re~ldencoal- ~:., " II L J "
iIl,1 ,Ireel, numhor, 'l'wp, or Ilero,1
al~~\\lh~~q;~~~l19Jtn8:'~~~lP~~~19 RR' :
"B~oepl a~ fOtlllWs, deqedent did not marry, was not divorced and did not htlve a ohlldborn or adopled
after cxeOllllon of Ihe will o,(fered for probate I was nOl.the vlotlmof a ~lIl1ns and was neveradJudloated
Inoompetenll , ' , .
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Deoedent at death owocd properlY with e~tlmnted valnos ns follow~1
(If dQmlolled In Pa.) All persollal property $1$.',',' ", ' .
(If nOldomlolledln Pa.) Personal property In Pennsylvania -
.,(I(nOI, d"om",lolle,d InPa,) Personal.properlY In Counly
Value ,of real estate In Pennsylvania
sltualed . as fo110wsI
.WH, ,BRBfO, RB, petllloner(~), respeotfully ~W Ihe !!ioba~ or the la, sl will an, d, oodloll(s),
presetlted herewith and tho srant of lettors' W\l"tI,j ~p . ,
(IO.IBmonlarYI ndmlnl.1ranon 0,1,0.1 .dmlnllltntlon d,h,n.c.l,n,)
t"eron. .
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OA THOF PERSONAL REpRESENT A 'fIVE,
COMMONWEA1;TH OF J,JENNSVLVA, NIA" ,}' ~~
COUNTY OF Q.~M13\:.t1LAk:l\) ,
The petltloner(s) a\love-named swear(s) or afflr1'l\(s) Ihat,the statementlln the fQresolns petition are
true and correotto Ihe best of ,I he knowledse and beltef ofpetltloner(s) and Ihat ~s personal repre~en'
lallve(s) oflhu above dccedent pethlol\er(s) ,wilt, weU a!l ruly administer Ihe es ' te aoc,ofdlns 10 law.
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SWllrn to or a(rt ed, and ,SUbscribed, -, - I
before me his l d~~(l
_ 1 19 '
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LEW1S () \) ,R~glsler oli
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Ht-ROARRT ~. HEMP!
X, MARGARET a. HIlMPT" preuntly a ruident of Oumberl,and County,
Pannlylvania, deolare thi~ to be my Will and hareby revoke all prior willi
and oodicill mada by me,
,1, I direot that all my debt., funeral 'expenlu, and expen.u 11, '
oonneotiQn with the adminilttation of my ..tate ba paid from the re.idue o~
my probata e.tate a. aoon a. pr~otioabl. after my death.
2. I make the following oaeh beq\l8ltll,
Oommunity Genaral Oataopathio
Hospital of Harriaburg
Trinity Lutheran Ohuroh,
Oamp Hill, Plinnlylvania
1, I,
Emily 'a. Sal~brenner
,Edward M. and Tllerua H, Roeder,
or the survivor of them,
~lO,OOO
$10,00.0
$15,000 ,
$10,000
I,
$ 1,000
$ 1,000
,~ 1,000
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~ 1,000
Gladys Eaaton
Ann E. Lenker
, I.
Mae II. Rader
Oarol; Sawyer
If any individual benefioiary named under' 'this Paragraph 2 ill not living a~
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the time of my death, .the beque/lt to him or her "hallabete.
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HVi,nll' shall lie dhtributed per atirpu IIm(lnll th(lll8 (If hia (lr hor iasua who
aurvive, mo, With regard to th!! proparty pl\aainll hor~u\'d8r not loftlby nie
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aplloif1ol\llY,to a given peraon, diatriliution ahall be made among my,nhoe.
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IInd naphewa on tile buh of choice'lI made in Qrdor detel:mined' by lot IInd ,by
l:otl\tion, IInd the value a oa finally dotermined for 'doath t,a1< pu~'~oallll ',hall
be det\ll:lninlltive ,with regard- to' thll vlllue, of the property oho!!el\\ IInd any
.ultimllta disparity amonS Iny niacaa And naphowa shall bo equlllledby suoh
"plly1nentll 1\f1\0Tlg thllp' aa may be TlaQUaary, If' ahy one of my nhOll8 and'
Tlephew. h TI!lt then living, tha,ohoiollll to whieh he or ahll would have boeh
endtled shllll be made b~ hia or her, isaue in (lrd'er of age"lInd bYr(ltation,
5. ,I bequeath,my condominium IIpartment No, 16 at On Top ~f ths
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world, loo.ted at 22,00 Worl~ Parkway Boulevard. Olearwater, Pinalllls',Couhty,!
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Flo,rida, if owned by Ine a,t tha Uma of my duth, and the contents there~f
(unl'us .peoifioally liequeathedotherwha herel,\ndor) to, IUchl\rd 0, and
Franoi. L, Roedor, or tho survivor (If thl.'m, if 1. ivi!1S ,
'6. I diraet that lilt othaf ancl, remaining aaseta of my eatat8, of
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whatsoever natur,e and wherea'ollver sit\llltod, including any property over
I<Ih,1oh ~ hold a POW8!:' of IIPpoin~llIent, be oonvllrtlld to Ollah a,nd that suon
,remainder then be, diatributed as fellows I "
(a) Ona l1undrod Thousand Dollars ($100,000) 'thereof ,Shllll
lie maintained by my J!;~eoutora nllmed heroin lIB Trusteaa'tne!:'llof' 1n
I ,. . -. .!- -. .-.- ;
II separat'e trust, tM netinoom8 of which shap be paid, ho leas
of tan than quarter-annually, to" or for th\\ 'benefit of, my
sht\\r, Virgin1all, Rooder,' and upon ,hor donth, or upon mrdclllth
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11l1bUi'ty of suoh benefioiary, whethGr such lillbility IIdsna' fram hi'a or har
,dGbt., o~n\:rllots', t,orts or o'th~r Gngllgamonts of any typa,
l;l., Any amounts whi,* IIrll 'pllytlble to a minor under ,thiS' WillmllY, lit
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thedisoretio~ of my Ul.\uciary(s) hereunder, be pll1d Oither \:0 1\ parent or
S\lardil\nof tho property of' s~cn minor to thG person who h~s oustody Clf such
mi\\or, diractlyto suoh nl1\1or, ,or mllY bs appUGd for ,the use or ,benefit of
Iluch'mi\\or, Tne rece1ptbf such parent, guardian, custo~ian, or minor, or'
evidence of th" IIppHoa!:ion o~ suon amount, shall De a f\l11, amI cllmplete
discharge ,of my ~iducil\ry(s) hereunder tc the extent' of,sl\ch payment or
applioation, This 'Paragraph shall be appl1cab,le to payment; of income as
well all principal,
~2, Either gender shall be deemed to inol~de the, other gender herein'
where the oo~text'so requires, and the singular shall be deemed to inolude
the, plural where the oontext, SO requires,
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13, I apP\lilltItj,ohard 0'; Roeder a,nd Gerald t', Hemp!: as ,Exeoueora and
Trullteuher~under, If,ever either 'O\\e of said persons ill unable or
unwi~ling so to serve, or to oontinue so' serving, an~ if ever Max 0, Hempt
1I!Ullable or unwilling so to 88rv,e, or, to oontinuello llerving, Oaupn!.n
,
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'Depoait BanK ,and TrUst, Oompany ahall serv/l inhh place I' IappO!.l't ,my
tilluoiar~~~) hereunl.\er as guar,diall(s)of all p~oper,ty pauing tb minora Alla
result: of my deAth in any situati\ln wherein the power to appoint: suoh"
"Sl.\a~d.1at\ll ex1stll under:lI\W,' No indiVidual fiduoiary, shall be 11 ab 10 for the
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aotll, omisllione or defaultll of'any IIgent appoilltGd ~it:h due oare, qr of any
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, PlSTl\UIITlON IH' l'I\lWONM. l'I!!;j'"ltl,:r;t-
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Ml\S, OOROTH\' It&MPT I1Al\K '
6,1\8<1 Thl.ll1lp pr~nt, W~ne ,alaue.
a TbrCl8-Faoe Goblet., Etohed
Ml\S. ,MAX 0", I1&MPT (MAA'l'11A 0.)
'a Three-faoe Goblet. EtoheQ
4 Sm~~l or~nparry Ola.see
G~ORGE & JUDY 1t&M?T ' .
1 Three.)?aoe ,Oompote, \'11th l,1d "It"
1 ThiCl8nfaoaOakt Plate
,
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O~S'l'tN~, }tEMPT
"lTwhes\i dold ,Ohain
1 o~amRn<1 110r.e and Jookey P1n
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GERALD L. I1&MPT
, "l1one Troph1ep
,:"S11"8r Trophy lIowla
110rae pioturea
'oe'l< (He tal Office)
1 RedOriantel aug t4' 1" ,x II' x 11"
MARTliA H&MPT llAlR
2 Antique (lla88 IAmP8 (psanut Pattern)
2 Large Three-Faoe Oompotea(Round 1101'11 with' 8caUoPlld edge),
1 110t.o"hea<1, olip and Pill '
1. Ollld Fr,aII1e AdlUlls Hirrcr( 1812) . 16 x 22~
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,ALLISON ANN llAIR
1 $1;00 oold pieoe 1851, 0\'\ gold ohaim (L.T.I1. llaby Bank)
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HAl\IbN P;. ,1l&M1"t , ' ",'
011010::e of,' Three~Falle Glass
4 ~t.e-Face Ch4mpagne ala8s8s
, South Afrioa ,~r1,\gerrandC)\l ,Oold Ohain
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JEAN 0: llJ!.HPT '
, Oostume ~ewelty, 1\10v88 and 80arvu
VIMINIA,t.:; ,RO)i1~ER, '
RAnoh Hink Jaoket
" .2 oold Oharm Bracelate
/, 4 Ooin Si1"at'l'ea8poon8 SS,
,2 Ooin Silver Tablospoon~
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ElUlIBIT A
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cOMMONWEAJ..Tt1 OF PENNSYLVANIA )
) SS. I
COUNTY OF CUMBERLAND ).
GERALP L. HEMPT, peing dU~Y $Worn, aooording tol~W,
depoees and'sayetha\;,he is, the l'etitionel:' in the foregoing
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Peti tion, and tha,t the faots e6,t forth. in the forego~nCJ'
l'et~tion ,al:'e tr~~ and oorl:ect to tho pe$t of his knowledge,
,information and belief.
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'tJ:,C1, , (.J~'(/~!e~~'
GmRA , 'L.IlE , '
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sworn t() anCl' Ia,ubscribed
. before me thh 'H','fIf \'jay
of((4~ .... /, 1979.
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( BEAL)
t~OTAllY HJi,I.\C,
~\yC(111\1liht.km ty,'plrtl~ '.)(,:!'jL 11~-'liUl
((imp HIlI, 110, Cumhtll'I'ld Ui,J!11 I
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~RGARE't R. HID:lf!
1., MARGARET R. HEMl1T, prallently Il J:esidllnt of O\,\mQIIJ:land OO\,\l\ty,
l'ennflylvunia, deolare ,thb to bll my Will. IInd herllby J:evokea).l prior wH1.s
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and oodioUII madll :by mil. '
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1, I direot that all my debtll, ,f\,\neraJ. ellpel1llBB, and llltpensell in
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oonneo~iOnwith theadminilltration of'my estate be pllid from chll rellid\,\e of'
my p~obllte IIstateas 1I00n us praotiollblll 'after my death.
2. . Imllkll the following oaeh beql,lestlll '
OoO\O\l,lnity General Oeteopathio
Hospital Clf' Harrisp\'\rg
Trinity L\,\theranOhuroh,
Oamp HU1,l'ennllylvania
EmUy'R., Salzbrenner
EdwardM. and Therelll\ H. Roeder,
Clrthe surviyor Of them,
Gladyll Euton
Ann ,E. Lanker
, ;,
$10,000
$1.0,000
, ,
$15,000
$10,000
$ 1,000
'$ 1,000
$ 1,000
$ 1,000
Haa S. Rader
Oa1:.01 Sawyer
If'any ,~t1diVl,dUnl bel\efl.o~lIry named \'\nder this Parllgraph 2 is not living at
thlltil11e of my death, thll bequllllt to hinl Cllt hilt shllll abate.
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11vin61, ill1l111 'Q8 dilltt'ibuted per QtirpoQ amon6 thoQeof hb or her thue who
a\.\ryive mil. With ngardto thll"jlroper.ty pauin6 hllrll"nde1;,11ot bft by mil
QPeo~fioally I:D II ,given ,peI\Qon, dbtdbl,\tio11 ,/lhall bll made a,mon6 rily,'nieou
and nepMwQ on the 'b8llh of ohoioee made in ordl!r determined by lot And by
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\1otat:\.on, antl ,the valuu aQ finally determined for deatll taK purpo,lIu IIhil11
b~ deter~inative with r/l6a1;d to th/l vatuell of the property ohoe~n, and any
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ultimate (\hparitY amon6 my nieoes and nephews shall be equalled by Quoh
paymentQ among thom aQ maY' be neoeuary. If anyone of my nieoes and
nephews ia ~ot then livi~61' the ohoioes to whioh he or she would heve been
entitled shfi,ll be made by llis or her iuue i\'l order of age and by .rota~ion,
5. I bequeath my oondominium aPllrtment No. 16 at On Top ,of the
World; looated at 2200 World Parkway BouleVl~rd, qlearwater I' Pinellas County,
Flot'ida 1 .if ownad ,by me ,at the timfil of my death" and the oontents theraof
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(un'1l188 speoifioally b~queatl1ed otherwhe hereunder)"tq Riohard C, antl
FranoiQ'L. Roedar, or the survivor of them, if living,
6. 1tlireot that all other and remaining tluetQ of my estate, of
whatsoever nature and, wMrllsoever llit\.\ated, indtudill& IInY)lrbpeFty over
~hioh I hold a .IIO,wer ofa)lpoint:mllnt, be, oonverted to"oash and '1;\1at /luoll
remainder then ba tli~tributed all followlll
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(a) ,bne Hundred Thoulland Do 11l1rll ($100,000) thereof shall
be m,aitltainetlby my EKecutdrll named '\1l1r81n 8ll Trullteell thereof in
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~' lIeparate t:rust, the net: lnoome of, whioh shall be paid, no lellS
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of ton than Q\\artllr.annually, to, OF for the bOIl,efit: of, my
slster 1 VirginillA, Roeder, ami upun her death, or upon my death
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R~OISTIlR OPWILLS!.OP OUMBIlRLAND OO~~~:'nn'O:\~",
" RIPORT OF STATUS or ADMINISTRATION, '
,(POl' Resident Peaeeh,"t. 'Oyill' Attar JuJY l:AiIS4WN 23 AlI:13'
IlSTATB NO. n..11..lb,~~ , ,
(.ll Rll 'UI/"',.I'
CU~I/J~HI, Ii);b'c.'t,';',,,
Name at Deoedent! fl1~rgarBt R. HOllllt
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800lal SQ~urlty Aooount No.1 206.36-0719
Da te of Dea thl 9/4/00
Name of Personal Representatlve(s)1
Gerald L. IllImpt
Rlohard C. Raeder
Capaolty
(oheok one)
Exeoutor
Administrator
x
Administrator o.t.a.
Administrator d.b.n.
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. ,Is the lldmlnlstratlon of the estate oomplete?
Yes
No
x
If "yes", how was the administration ended? (oheok one)
By oou~t aooountlng
By aooount sta ted to, parties In Inter~st
Old the parties release the
personal representative?
Other (explain) . '
Totlll amount paid to da te to oredl tors and for funeral and
admlnlst~atlve expense '. '
Total value of distributions to date to beneflolarlt\s
tr administration Is not oomplete, estlma ted value of assets
still In administration
$ 20.915.18
$ 19,aa1.OO
$ '/01,B54;31
NOTBI This .tat~ report Is due no later than the due date for ClUng the Pennsylvania
ll1herltarioe Tax Return or, It no Inheritanoe Tax Retul'l1' Is recndred. nine (I) month.
atter the date' ot death; If the administration of, the eata~e haS not been oonoluded"
a. summary repo~t shall be tiled aMually thereafter until the Ildmh,l.traUon ,I. oomplete.
'-"',{ oertlfy under penalty of perjury that the foregoing Information Is oorreot to the
"'l.~t.. my '",wi.',.. In'''m''.I~" on' b.".,. Qb ~
Dlltel_J::"p,,^O ~1 , 19~ __ ~
:. t" 'Rapf088"tlltIVi
. 'I. ~Io\H4~/) \?, ~~ AttorneY f~r Estate
"""1,,,
'I:JIIs report must be ~"'l,ld by tho personal represontaUvo,or one ot'them when more
thall one, or by oounse\\,~, the estate. "
/.3. ,f(f 7
INHriRITANCE TAX RETURN
ReSIDeNT DeCEDENT
(TO In PILeD IN DUPLICATe
,_ 'c" ~!.!~.~E.~I~!_I~.~P WIL;~J.fMf1t~9,~tlkf~tJrrlL"p~--1~,,~..-_.. 'iu.i.\9!R
I~ft ~ lit. i Ii . 1700 Marknt Bt,rnnt
:carj~:B7~:_:~:_::~_~"'1~-~::=~H-"=rr~~:~~I:'=:~~ 5!_~~!:omp~~~~;~;;~.,~~~:____.._.~.__~....._ 'c,
[Xl 1. Original RI""n [I 2" Supplln'nnlal Rolurn ' I] 3, Romalnder Rllurn
, , " (for dolll 01 doalh prlorta 1201 3,92)
[J 4, Llmll~d e,'alo [] 40, fUluro Into,o,' Comp,omhl fl(J 5, Podoral ellolo TaK
.. 110, dol.. of doalh alto, 12012.921 ROIUln Roftulred '
l'X1 b, Decodonl Dlod Tu'Ialo, 0 7, p"odonl M, alnlalnod a L1,lng T,ult ~ g, .Total Numbor,ol Sofo D,pailt 80KOI
IAHnch copy 01 WillI ~l!!,ch capy of TrUll1 _ ,...__
~~?mONDINC:tM:!P. CON"DINTlA~ TAX INPORMATION P~~~~^~~N~I~,~J~III~TlD TOI
laherd R.Lerebor .' MdNeos, Wolloae & Nurlak
mmlbNI NUMIIR " P. O. BaK 116e P t>!
71W 232-6000 _"to To H8rrhbur~~~ 17:B-11~{L. ~
1. Roal hlalo (S,~odulo AI I) .._._m'_-=Q:______ ..., ji:','
2, Slo,k. and 8and.IS,h.dulo 81 ( 2) ,.".204, 710. 2~__.~ (;:,
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3, Clollly Hold Slo,k/Partnollhlp Inlo'lIl (Sch.dulo CI (31 ___~_-=9~.____ .
-D- .
4, Morlgogol'and NOlO' Roe.l,abl. (S,h.dul. 01 ( 41 _,___,____,
5, Calh, 8ankDiPo.IIl & Mh"lIon,oul Perianal Property( 51 _..M2, 4314 58 ,___
(S,n.dulo e , . .
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b, Jolnlly Own.d Properly (S,h.dul. FI ( bl ____,___,,_-'____
7, Tronlfer! (Schodulo Ollll,hodul. L) ( 71_,_.~__:.Q:-_~_~..__.
8, Toial Ora II A"ol. (Iolalllnll 1.7) ,
,9, Puneral e.pon.o.. Admlnl'IrallYl Co,", MI"ellanloul ( 91.' 36,577. 34
e.p.n... (Schedule HI
, 11 368 68
10, D.bll. Morlgag. L1obllltlol. U.nl (S'h.dulo II (10) ___,!..__~~.."_....
11. T 0101 Doducllon. (Iololllnll 9 &101
12, 'N,II Voluo of e.lolollln. 9 mlnullln. 111
13, Chorltoblo and GOYlrnmonlol 80quolI' (Schodul. J)
14, N.t Valuosub 1(110 TaK IIno 12 mlnullino 131,
15, Amounl of IIn'/4 tOKabl. 01 b% roll
(Indud. yoluo. roM s,h.dul. K ., Sth.dul. M.)
1 b, Amounl aLlin. 14 tOKabl1 01 15% rolo
(Include yolulI Iram Schodulo K or S,hodul. M,)
17, Prln,lpal ,tOK du, (Add 10K Irom IIno 15 and'lrom lino lb,)
19, Credlll, Prior Pa~monll Dll(ounl
. .' ~lQit.i'_DO. D,.9.. + ____~L~~~..._,_
, ,
19, IIlIno 18/. 9"alo' Ihanlln. 17. .nlor th. dllleron,o on IIn. 19, Thh It Ih. OVERPAYMENT,
liD
20, IIlIno 17 II gronler Ihan IIn. 19, onlor Ih.. dillo"n,o ,on Ilno 20, Thl. It IhO TAX DUe, (20)
A, enlO, 'helnlor..' on Ihe b.lonco duo an IIno 20A, ,120A)
8, enler Iholotol of II.. 20 and 20A on Ilno 208, Thl, I. 'he BALANCe Due. (2081 c,_ 5,19,q6,~.~5_
". ~,~~!,~.!t!c_k. P,,-Y~~I!,~~Lf!!.'L"!.'. oL~!II"'_!\Il!!,I..... ........,.._.......__,,,' ..._,....._......__ ... '_"_""
- , .. ..BI 'URI,TO ANSWIR ALL QUBSTIONS ON RlVIRSIIIDI AND TC)"RICH&CK MATH..... ~,..-.
Under pana IIlMM'PO'I~-1 I d IclQf~"I~ I hn;e;;ahi,lne~h" ,,,Ivrn, inCIUdlnn,Qcc;mp'';,nYln~o.;(h';dUl;''Q,;(riial~-m;n''~a;;{TlOihj)'b;t~j m't knowlndoCt and bfJil~j:
II It'lru., cor,ect nhd fo,lJ. ,I d,IJIl:~r Iha~;oU ,enl'~' I~_h "Fb,.n ed nltru!) marko t vl'lluu, Poclmalion of IHopator othor thcln tho~uonClI r~' rt.!eL"VlI h
b..ed on alllnlor 0)1 '~16~li', ,.r I\Y ~ u,'v, iJOp Cronk Rond . . , ~ ~ If
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3, Clollly Hold SlocklPa'lnenhlp Inlo'"1 (Schodulo C) (' 3}_".--:Q::.-__-............-!
4, MO'looOIIQnd NollI Rocolyablo (Schod~lo P) I A)_.._.-,-,_~O~ ._-~-'.'"
S, ~alh< Bqnk Popollll & Mhc~lldoooul Pononol P,opo,ly! 5) ~2,4311. 5B
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6: Jolnlly Qwoo,~P'oplflr iS~hodulo F) I 6) -o-
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a~ponlol (Schodulo ~)
'0, pobt" Mo'19C!~0 pabllltl"i Llonl (Schod~I~I) (10) ,_-1.!J ~611. ~'"'7'-
11. TOlolPoductlon\ (Iolcllllnll, 9 & 10)
. -,
12, N,t Voluo 01 ,a 1,1010 (Ih\' B ,mlnulllno II)
13, Cho'"obl~ ond Oovo'oll1onlol Boqullh(Schodulli J) .
lA, N,IVoluo Sub ocl 10 To~ IIn012 min.. IIno 13),
IS,A!1loUnl olllno 'IA 10~oblo'OI 6%,rol~
(Inclu~,. Yo.lulI f,oll1 Sch,dulo K 0, Schodul. M,)
\6: AllIo,un! 01 IIno ,'A,la~obl,o 01 IS0A. 'o!o' , ' i
lI~cludo voluol "0111 Schodulo K 0' Schodulo M,)
'7, P'lnclpol !ax duo (Add ia~ I,om ,lIn'l 5 and Iroll1l1n,~16.1
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19, IllIno le'l, oreolOr Ihon IIn. 17. onto, 11,0 dllloro,.o on IIno 19, TI,ll II 11,0 OVUrAVMBNT.
110
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20, IIl1no 17 II groolor Iho"'lIno ,e,onlor 11,0 dlllaronco on IIno 20, 11,11 h 11,0 TAX PUe. 1201 '. . .,
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B,EriwlholalaloHlno 20 and20A on line 208, lhll,I"ho BALANCB PUS, (2081 5,906.85',,,
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Jnd.r ponalllet ufpo_'luf)'i_1 dnclqf_l:llhal I ~f1Y' axatnlned l~l. IOlUrnilt1chl~l"g QccoMpanylng, uhQduhu Md "atom.,n", aMI 10'1"0 botlaf my knQwl9dno and bullll!.
, h ltUQ/ (o"eCI C1~d'_complo'4t, I C~.clIlfOlhOI nil roal I,Hlla hat been, _,.porIQd at true Markel valllo. Dilcltllallon 01 ,IHoparo" othor Ihtln the Ilurwnal ftIIUO,QnWIiVII j.
'.o"d on olllnlo'lI1ollon 01 ,whl<~ p'.por.' ho, pny kno<.lodg.,, " , '2nB Creek Road' ,. ",
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llv.\,OO~" 11,'11,
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PILI NUMBlR
INHBRITANCB TAX RETURN
RESIDENT DliCEDENT
, (TO BE PILED IN DUpLICATE .
, 'fCEDfNT !I COMPUlf APOR )
1700 Merka~ 'at,ree~
~ror1Jmlr-rA1fli'Im~-' COflli Hill, PA 17011
aQ~-3a.iD71a .' I a/4/oL_. 1/0/aO ~~~,!Jl11bar1a~p .
rXl,.l,Orlglnal Relu,n 0 2, Suppl'lI1.nlal Rolu,n [J 3: ROll1alnd~, ~OjVrll
.' , "' (fot dolo, 01 ~oolhp,larto 12.13'02)
o A, Llmllod hlola' 040, fUlu,o Inloto,! COll1p,oll1ho iKJ S, Fod.,ol F.!I010 To.
. " ,,(lot ~Olll .1 doath oftor 1201 2.0~.l Rolu'n Roqulr,.d
4116, Pocod,nl Plod Tolla" , tI 7, Pteod.nl Molnlolnod,o Living T,uII , .L 0, T~lol Numbor 01 Solo Popollt Box..
Attach copyal Willi ., IAllach copy 011'u1I) , , ."
MLCORRmONDINCI AND CONPlDINTlAL TAl< INfORMATION .NOULD BI DIR_CUD 10.
,~j~ .
GOM'1l,~~~I~~,~,I,t~'Y:',PJlr~" W~~NI~
ttA'R'I\\~RQ ,~ W181,em
YeAR
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NUM&~R
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"--
McNeoaIWallao~'&, Nuriok
P. o. BOK llB6
Harrlabur.Q, pA. 17100-1106
...............-
'..........-:--.
36,577,34
I 8)
~67,14B.83
(151.
47,\)4l?02
'(l1) ..._,_---'--......:....~~u
(12) _~19,202.Bl
113) 146,490.50
(lA) 77?.L712.31
....)(,,06..' _ "'0'" '
(l61
772( 712. 3L.....,;;..._.K ,IS . -.-J.1p,'906,8~__,,_
(17) ....llJ,L'lQl?_~JL,.".....
1~:!b".!1
110,000.00
(18)
(lQI
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1I~111I1" P'''I
ITIM
NUMBIR
A,
I,
,1.
SCHIDUI,I H
PUNIRAL IXPINSIS,
APMINISTRATIVI COSTS ANI)
MISCULANIQUS IXPI~SlI
M,rQ8ret R. Hsilt't
DIIC:RIPTION
;,
PuntrallMptn..11
Mysrs Funeral'Hans
Ad,illnlllrallVt C'oll"
P'r1anal Raprt1tntatlv. ,Commllllonl
"Saclal ~acurlty Number of Perianal Repr...ntatlve'.
V.ar Commllllanl paid
2,
. Attorn.y Fell -MeNees, liIallaoe ,& Nuriok (Eatimated)
"
3,
Fcimily' extmptlon
"
Claimant ~ Relatlonlhlp
Add,," af Claimant atdftcedantll death
Street Add,," ,.--
City State
Prabllte, Fell'
M,IICt!\I,""UI IlIP.n...,
,Cumberland ~ew, Journal'., legel aduertiaement
,.._ ,I
PI,,,.. Prlnl or T t
Zip Ca,~e
The Pa~d()t Newa - lagal edverHael11llnt
'CUll'berlat1d Co. Regiet'er af Willa - dX9mp~if1caHon ofprobate"prcceedinga
Eriq de Jonge, Art Conaultant - appraisal feo
,C9NB ,. ;safe deposit bbx rental
Ball 'of PA - tela phone
Laader Nursing Home . room ront
'Oauphin Oepoait Barl< & Trust Co. . s~rvios charge
I'
(conHnued)
TOTAL (Alia eni.r on line 9. ~ecopltuI6t1on)
(If morllpac. II n..d.d. Inll" addltlonal,lh.." of 10m_ Ilxe,)
AMOUNT
1,910,00
,
-0-
26,000.00
-0-
242.00
. -,
:l(1,00
B2.25
32.00
'"
'520,00
56.25
26.24
5,257.1B
57.00
$
R1~III1"+I"'" *
c~~~<<~~~~.:\~,'f1ml~.Ni.
SCHIDUUI
DIBTSQP DlceDENT,
MORTGAGe LIABLITles AND LtINS, "
t
N~~r.~ DIICRIPTION
.,."
" 1. Cara~ ~aWyar " RN mediaal a~panaa
2. Quality Cara.-pr~vata ,nura.a
3. ~aadar NyrairiQ Hpme
4.
8.
B.
7.
Ii
B.
9.
)0.
11;
Mae Roder - RN mediaal e~penee
CelT'\l Hill Am~ulanoa
AT&T w telephone equipment rental
Bellaf PA- telephane
Haly ,Sp~ritHaapital
PA Daparl:rnent Qf Revenue -1966' PMO
,fA Department af Ravanua - 1S67 PA40
Kiwanb Y~th faundatian -'pledge
"
I'
"
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r
TOTM (Ailo onlo' on,llno'10, Rocopltul'allonl
(/I more .pacoll n..dod, In,ort odd/llon.ol ,hool,ol lam. 11,",)
AMOUNT
31B;00
5t 164.00
2,494;74
"I
360,00
100.00
1.7..S9
21.25
49B.BB
961,.36
44e,iB7
',OOO.DO
. 11,36e.Ba
f,
II
"
"
27. ,Riohard Carl 5prey Orandnaphew 3 1/3% of roaidue
187 Parnall Street
Merritt Ie., c~ 32982
2B. Jaaaie ,~yrin Bprey Eyerly , GrlV1dnieoe 3 1/3% of reaidue
5817 Himaa Road
Frederick I MO 21101
29. John' Grady BPrey , Grll1dnephaw 3 1/3% of raaidue
2105 Pleeaantville Road
,~ckometown, Me
"
3b. DorpthY Hampt Mark paraonal property
:11. Martha D. HDIll't ' Parounal property
7B3 ~imakiln Road
Naw Cumberland, PA 17070
32. Deorge and Rudy Hempt peraonal proparty
33. Gereld ~. HBri'pt paraonal property'
34. Martha Hampt 6air Peraonal property
35. Marion E. HDIll't Paraonal proparty ,
3B. Jean D. Hampt Peraonal property
31. Virginia A. Roader Paraonal property
,.1.; 3B. Margaret Norfleet Sial( Pereonal property
4B Inman Circla, N.E.
Atlanta I DA 30309
39i' Mra. John c. ~eughlin Paraonal'proparty
40. Dr. Joeephine M. Rakow Pereonal property
41. ~oia Wei~an Vandereoot ' Pereonal property "
42. Ma . Ann M. 0,1 Connor Pero,onal property
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, ,TAIlLE V ..
Slnglo lifo, IInl,e~1 10 percont, showing thll pro,enl worth of an annlllly,nf a Ufo
Intllrosl, alld of a rllmalnder lngrost for \180 when <lnto of <lont,h Is, ,Iln or aftor
" ' ooemhllr 1,1083 '
I I 3 ~ I I 3 ,.~
AKO Atlnliity 1.lfoE,tftlo ROl1\ftln~o!' A80 Anuullr 1,lfo E,tato Romftludor,
0 0,7188 ,07188 ,02/119 Il1l 8,11040 ,80Q-16 ,Iooll-l
I 0,8088 ,0801l8 ,01019 66 7.110lNl :71JO(16 ' ,90004
2, 0,0017 ,110017 ,00083 67, 7,7031 ,770.11 ,220(lQ
3 0,0008 ,91100/l ,00002 IlII 7,0821 ,7M2lI ,113178
~ 1l,8081 ,1l811/l1 ,011110 69 7,/5676 ,7/5676 ,24326
6 9,8938 ,0/l1l3ll ,01002 (l(J 7.4~1l1 .74~91 ,26Il6Il ('
8 9;8884 ,9/1811<I ,Op18 01 7,3207 ,73267 ; 26733
7 0,8822 ,081122 ,9 178 82 7.2002 ,721X12 ,27001I
8 9,8748 ,987~8 ,01269 63 7,116116 ,7(HlOO ,29304
"0 9,8llll3 ,0800a ,011).17 1\.1 0,0:)'~2 ,69382 ,30(\.j8
10 0,ll/l6.' ,981l6i1 ,Ol~:)" 86 6,7970 ,670711 ,320.10
{ II 9,114113 ,0/l~1I3 ,01ll-l7 00 0:0.'161 ,00.'\61 ,33~~0 "
II 9,8310 ,0ll.1Q0 ,01671 07 0,6(1Il8 ,01\00/1 ,:14002
13 0,8108 ,Olil98 ,111809 OIl 0.3010 ,0.1010 ,30.100
t I~ 9,8000 ,0/lIKl\! ,019:}4 Oil 6,2080 ,62M6 ,3701~
16 0,7937 ,07937 ,02llll3 70 ' 0,0512 ,60622 .3lH78
\ 18 9,7816 ,07816 ,0211l1l 71 6,891~ ,llIIlll~ ,~1I1/I6 ,
17 9,7700 ,97710 ,02300 72 6,7201 ,67261' ,42139 .
, 18 0,7690 ,97600 , :024~0 73 5,1lS71 ,MIl71 ,44420
10 0,7480 ,07480 ,',026 II 701 6,~61 ,63862 ,46138
20 9,73116 ,973116 ,0263.'1 76 6, I~O ,62149 ,~7861
21 0,7146 , 971~6 ,02756 78 6,lJ.I~1 ,6lJ.141 ,~9559
22 9,7120 ,07120 .02880 77 ~,8742 ,487~2 ,61ll1l11 (
23 9,6986 ,00086 .113014 78 ' 4,71\.10 ,~7()'\0 ,621J.'l1
2-l' O,8MI ,061141 ,0:1160 70 4,6387 ,46387 ,Il.jM3
211 0,0078 ,1l6Il78 ,0.'1322 80 4.3869 ,~30.'0 .1l6.'I-I1
20 9,(1405 ,(J(I.j95 , o:l505 81 ~,1067 ,41007, ,llIIo:l3
27 9,8200 ,06200 ,0.1710 81 ,~.02116 ,~0296 ,69708
28 9,11061 .??oo2 ,03038 Il3 3,/1642 ,38M2 ,61:lS11
10 9,1lII13 ,91l1113 ,(\.j187 s.t 3,6008 .38008 ' ,ll3OO2
ao 9,8M3 ,1l6643 ,04467 118 3,ll.159 ,~9 ,1l4Ml
31 9.81l64 ,961l34 ,lJ.I7~6 86 3,37s.t ,33 114 ,00136
32 9,~Il4B .940~2 ,0/5658 /17 3,2261 ,32262 ,87738
33 0,4001l ;0~00lI ,05399 811 3,0860 ,30850 ,6014\
34 9,~21\() '~ :1J.'l71lO, /10 2,0626 ,29626 ,700174
3ll 0.3868 ,9 611 ,00132 00 i,~221 ,2/l2il ,71770
38 0,:H60 ,93400 .000000o 91 2,69511 ,260511 ,73().j6
37 0,3096 .931126 , (Hl9H 02 " 2.6771 ,267,71 .74i20
38 0:lIIJ67 ,02667 ,07433 93 1,~601 ,2~002 ,711:10/1
30 0,2()ll.1 .0211II3 ,07017 9~ 2:3728 ,1/:17~~ ,76272
~o 9,\671 ,91671 ,08420 96' U0ll7 ,22ij~7 ,77113
41 0,1030 " ,910311 ,08070 IJ(l UI~I ,221~1 .77819
~2 9,().j67 ,00.167 I' ,0!1M3 ' 07 2,1ll.'lO ,21ll5O .78~/56 '-'
~3 8,1l8ll5 ,89111l5 ' ,10145 O~ 2, lI~KI ,211I011 ,79011I1
44 /1,9221 ,80221 ,10770 Il9 2,1J.l~B ,20480 ,711614
45 8,8568 ,'8~6.'S/l ' 1~442 100 1.11\176 ,10076 ,81X126
46 8,7/I(J.1 ,87863 ,I 137 101 1.0M2 ,1O.'m ,804611
47 8,7107 ,~7137 ,12/10.1 102 1.0IJ5.1 , 100'll-l ./I()9~8
~8 8,8374 ,~0.174 ,13020 11I3 1,8437 , fl.l37 ,811lA3
" ~9 /I,1l578 ;8ll.'l78 ,l442B IIJ.l 1.7~.'SO , 7~.'lO ,82144
60 /I,m3 ,1I<I7~3 .16267 105 1.61162 ,161162 ,1l31l311
61 '8,31174 j 8:1::b ~ ,10120 100 1.348~ :lll-I611 ,801611
62 /1,2069 ,~2 0 .17031 107 1.340U' ,I:I4(1Il ,86501
113 ~,202/1 ,82()28 ,17&72 1011 1.1Il1611 ,1()()68 ,~0032
ll-I 8,11J/l.j ,810M ,18 16 100 .41l.j5 ,O4ll-15 ,064!l1l
36
L
(
~
COMMONWBALTH OPPBNNSYLVANIA \
COUNTY Of CUMBIRLAND J
Ul
\,
---!lereld ~.:...Hempt, Riuhard C. Roeder
b.l~ll dulV .worn aooordlnl! 10,' lawidepol" a"d, s.Vlthal .~h.V ara t~.
E~aeuto~a ' ,of Ih. allalo. Qf MBr~ar.t R. HDIll't
lat. 0' ......"c.!.."'Il.~ill._ ..__.,.._... ,. .____ , Cumb.rla,nd CounlV, pa., d'~."I.d end,th,t the
within," 'an Inv.ntory made by,' ',' '" .~ -' , " Ih. ..ld
olth. .nHr. .,Iat. 01 ..Id deo.d.nl, con,lIllnllof ,lIlhe perlonal proRirly and r"llIlIle, ,xeept rul tllllt Qvllld.
the Commonwulth 01 Pennsylvania, and Ihallhe f111ufllopPelll. uohlllm of the ,nv.nto,lY r'p~'..nt 11', hlr value
es' of Ih.dat. of decedent'l dUlh, , " ,
~ld., d1? Mt...\~ and lubsotlbod before m.,
Ji.~
19 ,fl'i
,"",/f.~'!f.(.~.tJ~t!
c/o MeNa's, Wallaoa & Nuriok .
P. O. Do~ 1166
HarrieQurg, PA 1710B~1166
^ddi.1I
t- .
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. N AIUAL ,SCAI .
ANNA ~ANE fARLEY, NOTARY PUBLIC
I~ECHAN1CS6URQ BORa. CUMBCRIAND CO.
~v COMMISSION EXPIRES fEB. 29, 1992
D.I. 01 Dulh
4
September
Monlh
19BB
D.V
v.., ,
INSTRuctioNS
'I ;"'11 Inv.nlorY must b. flied within th,e.mQnth, alter .ppolntment 01 personal repr,tslnt.tlvl,
2. A, Ivppl.m.ntlnv'ntory must be IIled wllhln thirty daYI 0' dlscov.ry of addlHonal lSI,ts,
3. ,~ddll',onal "h.ats may be aH,ehad IS to pmonaltv l1r rulty
4. ,h. Ar,tl'III,IV, FI,d~ol'rllS Aot of I ~49.
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cot.lMO~WEM TII (l' 11lliN'Y\v"'fIA
Of.rA.nlMENl o. ~EVINUt
OURUU Of INDWIDUA~ 1AXU
DEn nOOOI
..W~AIUUM. PA. \1 U8.0801
NoTlol OF INHIRITANOI TAX N
APPRAISIMINT, A~~oWANCI OR OI8A~LoWANCI AO
OF OIOUCTIONI, ANa AIIIIIMINT OF TAX
101.
IITATI OF lI111HI'~ .HARllllRlllT R FI~I NO, 21 7S-0636 "
IlATJ OF DIATH tl~-p4~~p _-..:' , ,OD\.I1fTV, OU~IlIllR~~~D '
NOTII TO IN.URIPROP.R CRIDIT TD YDUR ACCDUNT, IUIMtr THI UpPIRPDRTIDN DF THII NOTIOI WITH YOUR TAX
PAYMINT TO THI RIGUTER OF WIL~', MAl<I OHIOK, PAYAILI, TO "RlanTlR OF WI~~I, AGINT" ,
,- . . .. . .,
RIM IT PA VM.NT TOI
'RlillltSTER OF WILLS
OUM~r.RLlINP 00 OOURT 1I0USlll
OIlRLISLlll, I'll 1'1013
\ AmounlReml\led \ .
RIOHARD R LEFIll~~R
MOlllillnS ETIIL
1'0 BOX 1166
lI~Cl I'll 17109
"
CUT ALONQ THIS LINI! -RIlTA1N LOWBR PORTION POR YOUR RIlCORDS .... '
.. .. .. .. .. .. .. .. ... .. .. ;,0.... ... ... .. .. .. ... .. .. .. .. .. .. .. .. .. .. .. ... .. .. .. .. .. .. .. .. .. .. .. - -" .. ... .. .. - ... -- .. ... .. ... .. .. .. .. ... .. .. .. .. .. .. .. ..... .. ,
RIV-ll~7 IX (1a-ll) ,
'NOTIOIOF INHIRITANCI TAX APPRAIIIMINT, ALLOWANCIOR DrlALLDWANCI OF OBOUOTIONI, AND AIIIIIMINT OP,TAX
IITATI DF llEHI'T HlIRcJlItlET R FILl NO,~l 79-0635 'AClN 101 DATI 09-14-BIl'
"
, TAX RITURN WASI (X) ACCePTBO .ASFI~EP
~IIIRVATION ClONOIRNIN~ F4TURI ,~NTIRIIT -III RIVIR'~
APpMIIIO VALUI OF RETURN IAIIO ONI PRIlnNIIL RETURN
1. Re,1 I"lle (Sqhedule A)
2. Slockl IndBondl (Sch.dule ill
3, Clo"ly Hlld SIOok/PlttnatlhlP Inltt..1 (Soh.dul. C)
4, Moitglge./Notes Rao.IYlbl. ISohedul. P)
8, Clsh/Slnk ,Peposlls/Mlap, Petlonll PtoP.tty (Sohequle B)
6, Jointly Owned Prop'tlY ISoh.dul. P)
7, TtlnsfetS (Sohedull G)
S, Totll Auels '
I CHANG8P
,.,Fi
. ' ,c::~
~.",
(1) "df)"t
( 2)604,no.~~:
(3) " , /;\:.'
~':: -462'43B:~~~
( 6\ .00','
( 71 .00
APP~OVID.~IOUCTIONI:AND IXIMPTIONBI
9, Pun,tll 8~p.n'IS/AdmlnlsttltlY, COlts/Mlloellaneoul ",( 9) ,
~'~/len". (~ch.dul. H) , " 36,577.34
10, P,btl/Mortglg' Lllbllltles/~I.ns(Sbh.dule U (10) , 11,369.69
11, TolSI Pedllotlons 1111
12. Net VII v, .cf TI~ Retutn, ( 12)
13, ch.rIIIPle/GoVetnmlr1111 a,qulSts lSch.dule J) ( 13)
14. Net VsIU. ol8stll' ~ubJ'OI'to TI~ (14)
NOTII If ."lS.....lnIIht ,WII t..llael pravtoue1'v, , 1"1' 141 llanel/or II .nd, 17 1<11,1,'
rlf laat f tgUN"' that inoludl thl tObl, of .AIJo. r"llrn. ........el to elata.
ASSI.I"'INT Of 'l'AXI', '
16, Amount'clllna 14'tI~lble It 6% tile (18)
16, Ainountol IIn, 14 tl~lble II 111%.t.ta I1B)
17, Ptlnolpil TI~ Pu,
TAX,CRllllTSI
P Ii. YMSNT
DAre
12"02~B9
OBw02-9S
.00
7'12~71~.31
RIQ8lPT
NUMBeR
PISCOUNT (+)
INTBR8ST (-)
6,1100.00
.00
104,1100.00
5,1106.98
AMOUNT PAIP
4022011
441494
.:..l.
co
( a)
x.os-
X,18-
(17)
~
~
"'~
lD8
(/);0
n..ll~
t_:!l_~J
";ci
\''1
"'.:']
,
.,'
-
"'"
;a
...
, 967,149:93
47,946.02
SllS,~02.B1
146,49~
712,'112.31
.00
1.l~~ Sl06. 95
1l-lI,906~
TO'l'A~ TAX ,Q~lllIT
8A~ANCI Of TAX Il\JI .00
, . ,.' INTIRIIT 0
. IPPAIO APTER THIS PAn S88 R8VaRSB FORCALCU~ATION TDTA~ CUI 00
OP APDITIONAL INTER8ST .
(lP SA~ANCe PUB IS LESS THAN H OR IS R8PLICTID AS Ii. "CReOIT" ICR), NO PAYM8NT IS ReaUIREP)
RIlSBRVATIQN; a,'~I.S df d.c.d.nll dying on 0' b.fore O.o.mb" 12, 1 BEl2 -- If .ny fUlur~ Inlerut In thl ast',I, I, ,
lr.nsf""d In pO"I"'on or InJoym~nt to Plm El (0011"",11 b.nlfl~l~rl.~ of Ih. d,oldlnt .fter thl l)(ptr~lIon of .nv ast.,.
lor 111. or for, y,IrS, Ih. CommonY\'e~llh hereby l)(pru~IY reserves the rlghl 10 ~ppr~i" ~nd ~ISIII tr.nlf'r Inhlrltancl ,T.~.s
" Ihl l.wful,CI.ss B (001111.,,1) rll. on .ny luoh future IntereSt,
,PURPOSe OF, " ,'", ,,' " '
NOTloel To fulfill, the "qvlremenlS of Seollon \740 of Ihl Inherll.nOI ~nd elt~te T~~ Aol, AOI 266 of 1982 (72 p" C.S.
S.otlon 1740), '
PAYMe~Tl Oatloh\nl lop portion of this NOllol Ind~ubmll wllh yourp~ym'nl 10 Ihe Register 0' WIII~ p,'nled 0"
revBrI' lid., ! ,
,r rM.k,"oh,o,k or mon.y order p~y~bleto;' R.CllST8R OF WJ ~~S, A~aNT.
All pSVmentl r"ollvld Ih~1I first be ~ppllld to ,nv Inlerasl Whloh mlY b. du., With ~ny.r'mllnd,r, "pplled to Ih. t.)(,
AOMINw
ISTA!\TIVS , ! ,,' , ' '
CORReCTIONSI PIOlul1 errotl ~lloover.d on Ihls ~"'llm.nt should b, Iddreasad In writing 10; FAO.p~rlm.nl of IIlu.nuI, Buruu
, "of Indlvldu~1 T~~u, ATTN' POll AI..ument Reullw Unll,Olol, 2aaeOl, Hmlsbvrg, PA 17128r0601,
~.~7~~~:7:i~~Ot~, bO,oklat "Inslruollonl for Inh.rll.nceT.)( Raturn for . ~esld.nt O'ol~.nt,i (Rev. feD 11 for an
l~pl~n~t1on, of Idmlnll\tatlvely oorreot~bl. "rrorl, , " ' ,., '" '
Uany I.l< dUI II' paid within thre. (3) o.l.nd,r months .fter the d.ced.nl's dulh, ~ ftv. P,,0In,t(6%) d,ISoounl of
,the t.~ p~ld II ,1I0Wld, , " ' ' , "
,lntereSl ,I~ oh~rgBd b.ginnlng wllh fltlt'd.V of dlllnqu~noy,o' nln. (9)monlhs~nd one ( lld.vfrom th. ,dileO'
dallh, to,th' dill of plymanl, T~)(es ,which b.olme dellnquent,blfore J~nvarv' 1,\982 b.~r Inll"sql thl tll. of ~Ix
"(e%) paio.nt per ~nnum o~lovllted II ~ ,dIllY tll. of ,009 , 64, All \SXII whloh bmma dlllnqu.nl on Ind If Ie,
J'nulrY 1," 1962 ,will b.~r Intereal II . ral. whloh will uarv from 'osl.nd~r yelr 10 o~l.nd.r"yelr, wlth,th.tratl
Innounc.d,bV th. PA O.plttmlnl 01 R.vlnu., Th. ~ORllo.bl, Inletnl ralll for 1ge2 throu9h '19139 Ira:
, ;,
:!!!t. Intlrl" Rlla CIIIvlnletl~tFI,otor :!!!t. Inlet eat ,RI" Osllv 'Inl"lit P~otor
I ge2' 2D% ,0001548 1986 I D'II ,000274
'1 BS3 18'11 ,000438 1987 9'11 .000247
19M 11% ,000301 1985 11'11 .0003Dl
1gee 1311 ,000315e 198B 11.'11 ,000301
"w ..int"uUs cllovl.t'~ .1 101l0WI;
INTeReST . ,'A~ANC8' OF TAX UNPA~P X NUMISR OF PAYS P8~I~QU.NT X pAl~Y, INTeRSSTrACTQR
ReFUND (CR):
OllJSCTIONS:
PISCQUNT:
INTeReST:
""I'
"
.'! ..:.." .': ," .,..... " " ,,",'
i A rlfund of, I ,\s~ o"dll. Whloh Wit not raqvast.d on thl TI~ Relvrpi mlY be rlqUa'''d by eompl,tlng ~n "AppIlOlllon
for R,fund of P.nnsvIVlnlllnh.rltlnol Ind estlle Tlx" (ReV-1313, ,Appllolllonl Ir. .Vllllbl. .t t". OHio.
of Ih., Rag liter of Wills, ~ny ,of thl, 24 Rev.nu. Oll\rlot 01110", or from th. Oaplrtmlnl'. 24~hour
Forms Ordarl~g "Iophon.lln" in Hmlsburg' - (71717B7 ';"8094, 'In ,Phllldelphll - (~16) 660-20e6,
or In PI III burgh r (41,21 1566-3eO 1, " "
Any Plrty In Inl',re", not sallsf/.dwlIh thl Ipprlllem.nl, IlIowlnoa or dtsallowlno. of d'~VO\lon," or .sae,aml?t of
II~ (Inoludlng ,dlsoOvnlor Inlernll IS Ihown on, this NollOI, mlY obllot Within ~I)(tv (601 daVa 'of reollpl' 01 ,this
Notloa by: '
--wrlll.~ prot..t ,to IhePA Caolttment of Revenue, ao~rd 01 Apoull, OIOt, 2el0~ l,HlrrlabUrg,PA 11128" 1021,
"-lIlollon 10 hsvI tha mllllr dat.,mlnad It the .udlt of Ih. looount of the plt,cnll rIPr"enl~llva, PR
"r.pp..1 to th. Orph~ns' COurt,
wwAnyNolloe I..ued If tar Ihe tl~ beoom..'dellnquenl Will "fleol ~n Interelt Olloullllon to flft.'en (i6\ d,ys',
~.yqnd,th. d',ta of the mlssmant, If Plyment Is midi Iftar tha, Interest oomoullllo~ dill shOWn on I~e Nollel,
Iddlilonlll,ntarllt mVII bl olloullled, '
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... IN Rill I certain chadt.alH~R,,,mdnd"t
Testamentary Trusts Under Will I
of'Maraqaret R., Hempt,Deoeued.
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tn the court of Common Pleas of
Cumber land County, Pennsylvania
,'Orphans' Court Division
NO. 21-79-635
CI'rATION
'WE COMMAND, you that laying aside all business and exouses
whatsoever, ,you be and ~ppear in your proper per;soh before the
HPnorableJudqes of the Common Pleas Court, Orphans I <;:ourt DiV'ision
at a se~sion of,the said Court 'there to be held, f~r the County df
Oumberland to s~ow cause why, if any there be, why the two' oharitable
remainder Te~tamentary Trusts under Subparagraphs 6(a) and (b),
.. ,
re$peotively,~f th~ Will 9f Margaret R, Hempt should not b~
, '
reformed, so a8 to add "annuity, trust" prov'hions to eaoh suoh
, Trust~qualifyinq the Estate of Margaret R. Hempt, for oharitable
deduotions becaus. ot suoh charitable remainders under the Internal
Revenue Code for pur~osesof computing F~deral Estate Tax owed by
suoh Estate, such "annuity trust" provisione beinqthe fol~owinql
(a) The Trus~ees shall pay to the individual beneflci'ary(~)
of each suoh Separate trust in each taxable year thereof durinq
his, her', or their singula!.' or jolnt Hves, all theoase may be,
an annuity amount equal to ten 'percent, (10\) of ' the initial net
'fair market value of the assets constitutinq suoh.separa,te
trust. In determining such value, assets shall be valued at '
their values as finally determined for Federal TaX.purposes.
If the inltial net'fair market value Rf the assets oonstij;uti.\1Q
eaoh suoh separate trust is' l.ncorreotly detemined by the
fiduoiary(s) "t.hen within areasonllble period aftersuoh flnal
det~rminatj,on, the Trustee (A) shall "pay to the il1di'vidual ,
I, benefioiary (s) of, each. suoh separate trust j n each ,taxable year
thereof during his, h~r ar their sinqular or jointliVesJ as
the aase may be (in fhe case of an undervaluation) 61; shall reoeive
from the individual benefioiary (sl (in the oase of an ' ,
OVervaluation) ~n amount equal to the differenoe ~et~een the
annuityamou\1t properly pay~ble and the,annuity amount aotuall~., ' '
paid. The annuity ~mount shall be paid in equal,~uarterly lpstallments
from inoome,and to the"extent that 1.noome is not SUfficient, from "
pt'inclpal, flny income of such separate tr:uet for: a taxable year. '
in excess of th'e annl,lit,y amount shall be added to pl:'inqipal. The
obligation to pay the annuity amount shall, commence withthe
date of my death, but
EXHIBIT "1\"
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whiohoccur. ,the comp~ate tunding ot each such .epante
t~st. PaYll\e"t ot'. the annuity allloj.lnt so detarrec1plus
interest oomputed at six peroent a year/ Qompounded
annu.ally/.hall be made with!n a re!l80nable time att.er
.theooourrenoe ot said event. The obligations of the
Trust.e(l) to pay luoh annuity amount shall terminate
-with t.he payment next preceding the death ot an
individualbenetioiary of, any'suoh separate trust, o,r
upon t.he death otthe lurvivor of joint penetioiar!el"
as t.he oase may be. The annUity amount shall be paid
in .qu~l qUarterly installments from inoome and, to ,the
extent that inoome is not SUfficient,. from prinoipal. '
Any inoome of either suoq separat.e trusts tor a taxable
year inexoess ot the annuity amount shall be added to
prinoipal. " "
(b) Upon the death of the individual beneficiary,
or thesurvivorot joint individual beneficiariel, as '
the case may be, ot .aoh suoh separate truet/ the
Trustee(s) shall distribute all of the .then prinoipal
and income ot eachsuoh separate trust/ other than any
amount liue to the inollme benefioiary (I) thereof pro
rata, to the oharitable remaindermena. named for eaoh
such s.parate trust.
(0) If either of the remaindermen under either
,uch'.eparate t.rust is not an orqanization desqribed .in
Section 170(c) of the Inter"al Revenue Oode at' the time
wh.n any prinoipal or incQmeof suoh separate trust is
t.o be di$tributed to it, the Tr,usteesshall distribute
.uoh prinoipal or inoome to one or more orqanizations
then de.orib,d in Seotion 170,(c) as the Trustee (s)
shall s,eleot in their eole discretion. .
'(d) ,I,n determinin9 the annuity amount of each
,uoh separate trust, the Trustee. shall prorate the
same, on'. a daily ,basis, for a sho,rt taxable year and
for ,the taxable year of the death of an individual' .
,benefioiary, or of the survivor of joint individual
" !:lenefioiaries.
.' (e) No additional oontrJ.bution shall be made to-
eit.her Of, suoh 'separate trusts after the initial
contribution. ' ,
(f) Exoept for the payment of the annuity amount
to the individual beneticiary(s), the Trustees are "
prohibited from en9!lqin9 in any aot 9f sell!MdeaUnQi.ag
der.ined, in Seotion 4941(d) ot-the Internal Revenue Oode
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.., to appur an(ishow CllUSe ,'if any there be, why the two chad ti:\blGl
r~ma~n~erTllltamentar)' Trusts untierSubparagrllph(lll$( II) llml, 6( b) i
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l'.spectiye~y, 'of1;he Will of l'iarc;tant R.Hempt .~oul~not be,
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rlil#onne\St so U t~ ac1c1 "annuity t1'u't" provil!lons to laoh luoh
Tru.t,qualifyinc;t the' Estate. of MArgaret R. Hempt f~rohll~~table..
c1eauotion. because ef such charitable remainders under the
:tnternal Rev,en,~e Cede for purpell.sof Qem~uting Fedeul Estate
TaX owed by, suoh Estate, such "annuity trust" provisions blllin9
,
the" followin91
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" la)'1'he '1',ru8tll.s shall pay tothe,inaiviqua~ .
bend o!ary,( s) C!f each suoh, uparlltl t1'ullt:il'l u~1l
tllXableyear thereof \ludnq hill, her, or their IinCiJuhr
orjo~ntlives, as the oue may be, an Annuity 1111\OUnt '
equal to t,en percent (3,0') oJ th8ini,tial net,~llir .
market val~e efthe I,\usts constituting suohseparate
trUllt, I,n detenniningsuchyalue" ll..,.t,s sh,llll be
Vlllueti a,t ,their value. 118finqllY detlU'minea, for,
.,Fedetal Tax purposes. If the, initial nethi,r market
,. value of the, assets COnl!titut~n9 .aeh lI\.Ioh lIepllrat.
trust is inoorrllctly (ietermined'by the fiduciarY(8),
~hen within a reasonable period lifter lIuch finlll
~eterminat,ionl ,t.he Trullt.e (s) shall pay to the
inl;Uvitiulllbenefioiary(s) of each such &apa,rate tt,ust
inuoh;,,,tllxable ,year ther\Sof d\.lring his, hetor their
sinqularor joint, Hves, as 1:he OIlSS llIay bll (in toe
<:1l8. of an undet"Valullt~on), or, shall reoeiVll, frolllcthe
iMividual, beneficiary,(lil) (in tMoue of an
ove,t'Vllluatld/'l) ,an ,amount equal to the d~ff.rel'lOi
betweel'lthe annuity 11I1'OUnt properly paYllbi'lil an~ tl1lil ..
annuity a11\ount aotually "pa,icl, .The,~nnuity amount shan
be paid in equal quArterly inst~llmer,\t." fromlnaome,
an(i to the extent, that inc,eme, ill not, sufficient/frolll'
prinoiplll. Any income, of, !Iuch.epante trust for, a L
. taxllple yea1'inllXC,1l11 of the annl.lity aI\\O~n1: sha,ll, be
4'1~tied to prino.!pal. The ob1i9ati'on to /pily the annuity
amount.hall .commenoe with the date of my dellt~, but
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w~iQh oooUrl the complete tun~in9~ of .ach .uch leparat.
tr~lt~. p~Yment. ,fi)t the annl,lity amount 10 ~ef.rud plul
r ~nt.erut computed at ,silt percent a Year !Qompounde~
ann~ally 1 ..hall~.mad. wi th~n a nuona~,la time aft..r
theoQourtence ~of sai~ event. 1he opli9aticns ofth.
Tr\.\l,te. (s) to pay luch' annuity amount thaU t.~'l1\inat.
withth' paym'~t n.xt pr.c.~~n9 th.d.ath of an
inc;livii1ual beneficiary of any luoh, .eparata trust, or
upon the dlllath of the turvivor of, joint ~en.fiobt'i""
uthe oUlI may b.. Th_, annuity amount ehall b. paid
in .qud quarterly inetallmlllntil from 1nc,om. and, to the
extent that .inoot1\.iII not IUftici.n,t, from principal.
,..ny 1noomtli 9f either lueh leparatetrullt~lI fer ,a talea~le
yenr'in eleeesa of the annuity amount s)'lall be,acld.d'to .
prinQipal. .
(~) Upon the.d~ath of the individual benat,ieiary,
or th~e survivor of, 'joint individual benGUeiarie., as
the oua may ~e, of eaoh lI\,Ich sapar,at. trust I, the
,Trulte.(.) .hall clistribute all of the then princ~pal
and income of each such.,sepaute trust 1 qtMr than any
,lmount due to the income benetiqiarY(liI) thereof'pro
rat~,to t,)'leoharitable remaindermen ,as named for 8aoh
.uch aeparate trust~. ' ' "
. (O):tf, eith',r of the r8mdMel:'l1\enUnder~ eith.r
liIuchlfepared:,e trust ill '/'IO,t an or9anization descl;'ibed' in
section 170 (0) ~of t~eInternlll Revenue Oode' at the time'
wl'l.n . any prinoAplll or inC0l\18qf such, ..parat~e trust, is
to'\:le,cUstri\:lutedto it, the Trustees ~shall distri1?ute .
luch pdnQipl!ll or. income to one, 01;' more orl;laniutions
. thenaeseribed ~ in ~seCltiori' 170,( c) as the Trustee ( s)
shall .electin their~,.ole ,discretion.
(~) ,!~nclet8rmininq theannuit.y at1\pl,mtofeach
sUO)'lseparatetrutilt"the Trustees shal~ prorate the
s~rne, on, ac.\aily b~si., tor a tiI.horttaxable ye~r, arId
torthehxa~l~ 'year ci,f t,lle deat!) of anindiviclual
benefioia:cy 1 ~ ,or, ~ot ,the' survivor of joint, incHviclual
benef~ioillries.
. . ~ (e) No I!dclitional oO!'!tribution liIhall berna~e to
el.ther of's,uch separate tl;'ustsafter the initial
contl;'ibution,
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,( f) !,coept for the payment of the annuity 'amo\.lrit
to the indivic.\ua1 benef,i<<;lillrY(8) 1 the Trustees an
, prohil:>ite~ from engal;liM i~n any aot of 8elfo.;c.\ea~inq, aa
clefinlild in Section4~41(d) of the Int.ernal Revenue COde
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,3. ,Undersubparaqraph. 6(a) llnd 6(b) of, tha Will'th.
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pec.dent ..tabU.hed Te.t,amentary"Trueta ror the b'ne~it,
r.spectively, ot hln' aister, Vir9in1a A, Roeder (SUbpara9raph
6(a)) ,I and, her broth',r, Rlohard c. Roeder, a'ndhi, wite, Frances
(SUbparaqraph,6(b) lund.ar eacbor which aE!parate T..tamentary
, ' ,
'l'r\u,tI the lihtime ,beneUoiary orbeneUQ!arie., as the cue may
be, h/~re entitled to, and only tq, thElnet, income thereot.
"
4. The remainder interest ineac~ or such two Te.tamentary'
'Trusts is left to the ",sam!, charitable remllindflrmen,' and in the
, '
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8IIlJ'e, prClportions ~~ namely, ninety percent (9.0%)' 'thereot to the
f _ ' ."
aempt Family~und of The Greater, Harrisbur9FqundaUon,an~, ten
p,ercent(lO%) the2;'eot tQ the Trotting Hall of Fame, Ino. ,at
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Goshllln, New york (also known as the Hall of Fame of the 'Trot tel:', "
a part. of the TrCltUng Horse Museum" l'ne.). Both The Greater
I I .'
H~,rrisburliJ Foyndlltion and the Trotting Hall of Fame are 'qualified,
charitiea under the Internal RevenUe ,Code. '
5. suohtwo Testamentary Truets do not oontain provi.ions,
re.terredto, as "annuity trust" or "unitrust" provi.ions I
);md~rJ:he I,nternal Myenue Code" .1;.0 hav'e the ohllritabl~
j, ,_ , ,l,
remainders undlllr sUch TeStllmentaryTrusts entitle ,the Estate, of
coMOnlY
r$CJ\l ired
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the D80.eclent to a ohat'itable,cle(:\uotion tor purpoee. ot Federal
E.t,ate Tax.
Internal ~eyepue Code Section 205S(e)(2),(A), a\1d
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,~.ed uovalue remainder. atter lite ..tate. tor purpo.e. 01',
ll',cl I l:'a 1 , E.tat_ Tax, wh10h1:abl..at 'UQh time a..umed a 10' rat. '
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U., The onlYbenetioiari.. 01' the oeO'dlnt" E.toh who
"have ah intnlltin"th.. reque.hd rltorm"Uon are the l.l.tetim, , .
' - ", '- - II
' -;- I _ ~ :,- j - , " , ' _.. _ _ __ _ .1
ariel 'urnUhdn bln,Uohrie. 01' al.tohtwoTe.tamentary Tru,,~sl 'a"dt'
,the rUieluary b.neUoiari.. (nine nlphew. and ,nho.., and two
' - - , ,
\1t'anclliephew',and one grandnieoe ottheOecettent)ot the
' "
1'.l'Qeel.nt; ~ Jil.tat~ under sub'80l:ion 6 (ell 0: tHe OeQllld'nt 's Wi~l.
,A l'ht ot suoh ben.t~oiari", and th~it' addr.....,. appear,. II
" '
Exhibit: B hereto. Other benetioiaries ot the oeoeden,t's"EStfilh
~ - - - , -; - , - j ,- ': - - '
lot'. ;ivtllli ,.tilCecl and Ip.oitioamounts of money or speoitio i.tem&l '
, , ,
o~ tall9~ble personal property, none otwliiQh would be impaoted by
, ',. ';, -j ." .' , - - ,;
the .d..ire'd retormation. ,'.1'1'\_ Testamentary TrI.lSl1:under,' .
,,',
. S.ubp~t'.9raPh6(o) ,ot the Will for the bene~itof Herbert c:J.ayton
"
~Qeder.l IX, 'allow8 invasions otprincipal for his benefit ancl,
, ,. -- ", '-, ,
,- , - - - ,~ ' - ' ,
. ~QoOrcUn9'ly, the rem4inder interes'ts thereundllr ciannotq\.taUfy , .
,,' ,
,tor, a Qha;-.1table deduction under the Internal Revenue COde.
- - ,-"
"
12. H All individual benef.1oiaries ot' such two 'l'est'amentary ,
/, , ,-
T):',U.t.,I alld,.,!'U r"i~l.la~y ben.fioia~i~. Under Sl.lb..'oticn 6(d) ,or"
uh. ,'UU,w~r. livinq' at the 'cfat,e Cfl:htt Decedent> 8 death/a.T,ld' .
, - , ,
at'e now., a180, all Uv;l.nq, ,and, eaoh is ot h.1ll or hermajorlty.
j. '"
,- t
L- ,
,- 5 -
,j- '
,.
w
i_ ,
,-,-
t
Ii
, '
,',
i '
13. aeo'au" of the charitable inttrests in .uoh two
" 'l:'.stal1'8ntary Trustll, a copy of,thia Petition and of the propolled,
ao~oll\panying Decree are being deUvel:'ed by oertiHedmail to tne
- ,-- "
Offioa of the pennsylvania Attorney Genatal (Qhadta~lll Tt'u.t,1
,
Section), 14th Flo~r, strawberry square, Harrisburg, PA17120.
WliEREFORE, petitionth pray this court to award a oitation,
"
cl1reoted' by certified mail (return recei~t requested),'to all
, "
parths with l\,n interestj namely, tOI V1!:'ginia A. ROeder./
'.'0
'Riohard,C, Roeder and his wite, Francell Roeder, The Greater
'liarrii1burCjJ Foundationl Tne 'l'rottingHall of Fame of ,0 os hen; 'New
,)(ot-k (also known a,rthe Hall. of Fame of the Trotter, ,a part of
"
the Trottine; Morlle Museum, Inc.), R(mllld Roeder, David Roede!:,
,Theresa ,Ann RO\llder Weat;herfprd, RichardOllt'lSprey' Jei'Jed,e Lynn
,S~nYEyerl'Y' John ot';adY Sprey, catherine codnne ,Norfleet Siek I
Jeanette Louise Norfleet 'l<rl!\ch' Charles 1'1, Norfte.t, nI, S,tuart
Balllkin NOrfleetl Marcia Leroh Roeder Wright' 'and Herl:lert Clayton
ROeder" III --,to appear and f,lhow Clltlee why tl:lie ,oourt should not
, '
"
8)('.roi8,e i,ts equi table powers ana reform the TestllmentarY Trusts
I;
'Under Subparaqt'aphs 6 (1I) and 6(b), respeotiVelYr of the'
,
Oecedentl,s will, '$,0 that each ,SUch Testamentary ,Trust shall ',be
/lme,nded by ac1dinc;r ther,eto the llInguage ,.taj::ed .in the
- '6 -
,
I
.
."
"
" ,
, '
"_._.~-
-,-
-.. -.
--.--.......
tlvlna, .h.ll b. dl.ttlbut.d p.r .tltp.. amona t\)g,. at hl. ot h.t l"U' who
.urvlv.mt., Wlth nand to th' propert)'p...lng h.nunder not 11ft by m,'
,p',olf1~dl)' ,to' 11v'" p.tlon, d1'ltl!lbutlon .h.ll b., lIl.clt .mong Illy nllo,,'
.
.ndnllph.w.on'th. ba,l. ot oholo11 lIl.d. ln order li.t.nln.1i by lot 'nd by
rotatlon, and th. v4\luII II flndly d.terlllln.d tot dlAth,t.1' l'urpo." ,.halt
b. d.tendnatitv. wlth ng4\rd toth. vdu.. ot ,eh., I'ropett)' oh~','n, and any
ultim.ta dl.patlty ~ong my ni.c.. and n.ph.w, .hall b. .qu4\ll.d b)' ~uoh
lla)"'iil.ntt 1!1l0ng th'III," ill,'>' b. n.o....\')', '1f any on. of my 1'111011 and
n'.ph.W. 1. notth.n living, th. 'ohOioll to-.lhich h' or .h. w~,uld ha...., b"n
.ndtlld .halt ,be !D.M by h1l orh.r illu. in ord.r of .g..nd by ,1'O,I;,ation.
s,
1 b.qulltih my condominlum .partm.n~ No, 16 ,t On Top ot.t:h.
"Wor~d, 10c.t.d .t 2200 World p.rkw.y aoul....ard, Ol..rwat.r, Plnellal Oounty,
, ' j,' '
FtorldAl if owned by m. at tn. tlm. of my dllth, and:th. contlnU there!~f
(unl.li ipeoiflcally b~queath.d otherwi.e h.reunder) ~o Richard 0; and
Francie L, Roetler, or th. lurvlvor of them, if 11vlng,
,6, '1 dlrect that aU ot~er aiid remaining llaetl of my,ut"te, of
Iothataoever netut'o ancl-.lhete.'o....er 11tuated, lncludlnliln)' property over
"
Iothloh 1 hold a 1'0..,erof appointment, b. 'conyerted to cull and tn.t iuch
"
remainder t:hen'be. diltrlbuted II !ollO-.lSI
(a) On. Hundnd Thou.."d Doll'~n (UOO ,000) ch*\'8of .halt
be maln~ll1nod by m)' Ex.eutoranamed heroin ,.Truste,e, tnllreof ,1\,\
,
. .eparace Cruit, th' n.t lncom. of wn1c1l .hall be plid, no 111' "~Ii
..
often than quatt.r.arinu.l1y, to, or for ,th. ben.flt of, Ill)'
.1.t.r, Vlrglnia ^, Ro.d.r, and upon her d..th, or upon,~y d.ath
..3 10
-')l~ W~
?
.'
~~ -
- ,..,-
I'
Dl'T~lDUT10H or 'J~'OH^~ ,k~f,iTY
"
'.
.'
.
.
bOP-oTm iI~\'T ~ '
~'R.d Th~b P1'tnt wtn. Ol,.,DI
, 0 'fhrt,,'.Q' Oolllltl, Etched
MS, MAX 0 .lItHPT (tw.TM D.)
, 8 Thrt..h,o' Oobtltl &tohld
,~ sm.ll ~nnb.r'f:)' (n......
HJI, S .
'.1.
9&ORO&6l JUDY II!KPT " .
, 1 Th, ,1:".F.o., COI1lPO,I:'" ..,t"th ltd "II"
1 Thn...Fac. c'~', plau .
CHP.U.tN& IIEJo1l'T ,
,1 T..,ht.d, Oold ,'Chdn
1, Di~ondllor" Ind Jook.y Ptn
"OEM1..\) '1., 1I&li1'T '
1I0u.Trophb'
sHvII: TrophY,&o"'h,
lIoUIptCtUf;'U '
D.,k (li.tl1 otm.) ,
1 a.d Ot1.nt,1,RU& ,14'
,- ,
,
1" X 9,,' 11 U"
F i
, '
KMTllAIIEJoIPT,M;~' '," ", "
a,Mttqu. 01,.. WJl\p,(,unut Pattl,rn)
2~t,l' Th1'u.FAoI COll1Pot" (l1.o\lnd~owl"'lth .oalloped IIlIDt'
1 1I01'".hud CUp aT'd'l'tn " '
l,OCl1d Fr~1 Adlllll IHrtOt (la12) . 16 ~ 22"
...u.tSOlf ANN IlAn,' ,
, lJ1"OQ OOld l'bol '18Sl,ongoldcha'1m (L.T,II, lIaby Il.nk)
tW:V.N 'It "IIJ,1U'T
phoio' of, Threa.f.ol,Olau
4, 1rrea~Faol ChilDt>agn.Olaaae.
,'oUthAfdca KrUlIu1',nd on Oold chatn
,
, f
'"J~D,l;I~pf' ,
, Co' tWIll JI..,a1ry, a1ov...tld 10U'VU
\11P-Q.1NtA A, ,RPE~&I\
R.tlcn MlnkJaGk.t
2 001dCh,\'IIllluGaht.
~Qcitn sUval' TaUpOo,,' SS
2 Cotn Stlv'l'T.bl..poon~
.i.
F..':I11111T A
,,~n
f\\\~
/,
?
" .,
,I
,;'
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i' . ,;
3. Un~ep SUbPIUilllilrllph. 6 (a,) l!\n~ 6 (b) Qj! the WHl the,
D,~'~'nt e!ltablish.~ Te.tl!\mentary Trustll tl;)r,th' penefit,
l:'eSp~CltivelY, 'of he!:" deter,Vii'lilinia"': Roe~8r (Subparalilrl!\ph
6(1\)) land, .her brpther, Richard c. Roe~'r, a':'l~ his wife, Frllnc..
(SUbPl!\ragraph 6(1,3), un~er ellch of Whioh separate Te.~am.ntary
. '; 'i' ,." '
T,rust. the' lifetime b~nefiqiary o~ .beneficil':rielill as the ~aee may
blil, is/a:r. entithd to, anGl only to, the net inoome the:reof,
,4. The remainder interest in eaoh of liluch two Testamentary
Trusts is left to the lilame oharitable remaindermen, ,,"d in the
0. ..! . . , ,. .., .,,'
lIam8 Proportion. ...- namely, ninety percflnt (90%) thereo.f to the
Rempt Fllmily Fund of '1'ho Greater Ha:rrisburg Foun411tion, .an~i ten"
.-' ,
pfI,roent (j.O%) ,.,thereof to the Trottinq ijllllof Fame, Ii\c., at
Goshen, toIew,'lork (also known as the Hllll of J.l'ame of ,the Trotter,
, "
,~pllrt of the Trottinlil' ,Horse 'MUseUl1\, Ino.). Both '1'he Greater
'~arrisburg Foundation and th. ''l'rottinlil Ha'u of F<ame are qullliU.~'
oharities un~.r the Internlll Revenue co~e. ,
15.
Such two 'TElstamenta:ry Trusts do nc;lt oontain
provilion.,
I' ,
provision.;
, .
Ohll;,itllbll!l
,
oOmmoi\ly refeL"red,toalil "llnnuity trust." or "unitrul!Ilt"
"
required un~er the Internlll,Revenue co~e, to hllV8 the
, . II'
rell\ain~ers un~er s\1ch'1'estamentary T~usts entitle the lllliltateot
tlle 080ed.entto II .oharitab18 de~Uction for purposes of F.~.ral
, '"
Estate 'l'ax.Xnternal Revenue codeSeotion 2066(e) (2}(1\), an~
2 ...
~nm; jJ8 P/.t1[ :H2
~se~ to value remain~ers after life estate. fo~purposeS of
Fede~al Estate TaX, whioh tab.les at ,suoh time assumed a 10% rate
"
of, i"tereli\t..
"
U. The only benefioiari.. of the o.oedent'. E.tate who
have an interest in the requested ref~rnation are the l~f.till\e
and remdnder beneHoiades' of .uoh two TestamentarY Tru<s, Md,
, th41 redduarY,benefioiaries (nine nephewS and n!Boe., and two
9ranc:l"ephews' and one 9r~ndnieCle of the Deoedent) of the
Deoe~ent'eE.tat. untie):' Subl!lIllction is (d) of the Deoedent' &I Will.
A Ust of suoh ):lenefio,!ade., and thei];' addresses, appears as
" E~hibitB here~~., other benefied.arie. of the Deoedent'II,El!lt,ate
ar. 9iv.n fiXed and IIpeoif:l.ci aIJlCluht'~ of money o,r"speoiUo it.m.
of'tar\l),ible perllonalp):'ope):'ty, none of .whioh wO,Uldbe impaotec:l by
the de.fred'reformation. The Te.tamsntaryTruet under
S~bpara9raph 6(0) of the Will for the ):lenefit of aer):lert Olayton
Roeder,' n~ allows inva.sion/l'Of prinoipal for his benefit and,
~6c;:lord'in91Y, the ,remaind.r interests thereunder ,oannot'<;lualifY
,. ,-
for a oha'ritable deduotion under ,the Inte):'nt\l Revenue Code.
"
12. All individUal benefioiaries of such two Testamentary
Trullt$, and all residuary benaUoiaries,under SU,bseotion II (d) 'of
th!" Will,wer,e living at the date of the ,Peced'ent' s death, 'and
are now, a~.o, all livin9, and, eaoh is of his' or h~r majority.
"
- 5 ,""'
BonK :tte f';'r.r. '21.5
"l
U. B,apaus. o,f the oh~~itable inte~..ts in sUch two
Testamenta!:y Trust., a'oopy .of thi. ,~etition and of the propoleel,
aOc;iolllpanYinq Deane ~re being delivered by oertUied mail~oth.
, .. - I
Of1!1Qe"of the~ennlylv~\nia Attorney General (Charitable Trusts,
seotion), 14th Floor, Strawberry Square, liardsburq, PA 3.7:1.20.
WHEREFORE, ~.titioners pray this"Oourt to. award a oitat~on,
c1,il:ectedl:lY oertified mail (return reoe1pttequuted)" to al~
"- '
parties wit,h an interest, namely II ,to I Virginia ^; 'Roeder" '
R,iohardo.R~eder an<s h~S wife,Franc;l~8 R.oe~er' The Greater
" '
llarriaburq Foundat~Clnl,.The Tr,ottinqHall of Fame ,of ,Goshen, NeW
" York. (also k.nown as ,the HaJ.l of Fame of the 'l'rotter, a part of
", .... , ..' - -il' ,.
the Trottinq ,HorSe MUSGlUll\, Inc.) f Ronalc\~oed.rl Dav'ic1 Roeder,
'l1herellla i\nn Roederweathel:'fol\'d'l ,Richard oarlSpreYI Je.sie t'Ynn
SpraY. myerly I dohnGra<iY sPrey/oather,ine ,Oorinne, Norfleet Si.kl
" '
,ieanette LouillleNorfleet Kraohl oharlellM. NoX'fleet, I:d, stuart
, j .
a'a&ikin Norfle.t,1 Marcia Leroh Roeder wrightl and l1etbert Ol.ayton
."- I
RoeMr, 'II -:- tQ appear and show Clause why thi$. oourt should hot"
, " ,
"e.~et"oi.. it. equitable powers and, refOrll\ the 'l'estamel'ltary 'l'rustlll
- ,';-
,Under su~paraqraph1l6(a) and 6(b), respectively, of thll
O/iloederit's Will/SO that'eaohSUoh''l'estamentary,Trust shall be
,
amenc1ec\. by adding thereto the lan~uaqe stated in the
, j ~
l'j
- 6 ~
MOlt :11.9. PhOr ,~::1.G
!;
;, ,
~,_.
t......__......'4.................~-..t...,-~ T'
1""'____
.....""'"..'
~
.
lil1!l
OF
-"
l:!dBGAR.ET R, I1EHPT
I'
I, ~GARET R, HEHPT, pre.anety a, rl.ide~t of Cwmbert,nd Oounty,
Penn.ytv,anllli deotara thll/ to be my witt and hereby revoke all pdor wl118
and oodiqill IIlllda IIY,:IIII,
t, 1 d,!reot that all lilY debtl, funeral eKpen..., and ellll'n'" ln
, '
oonneotionwith the adlllinlltr.t!on'of lilY aaeate lie pald fro~' the re.ldua of
" , my pro~lIta ueata as loon III praotloabla aftar'IIlY de 11th ,
2. 1. lIIaka the foltowlng oalh lIaqua.tll
OOllllllunlty Ganeral O.\:aopathlo
Ho.pital of Harrllb~rg
$10,000
Tr1nlty LU,tharan Ohuroh,
CalIIp 11111, Penn.ylvania
$10,000
$15,000,
,
Jlnll1y R. S.l~brenner '
Kdward M. ,and There.. H, ROldar,
or the lurvlvor ofthllll,
ClladylElllton
Ann II. L8t\ker
Mae S. Radar
Oallol, Sawyor
$tO,OOO
$ 1,000 .
$ 1,000
$ l,QOO
$ 1,000
!-. j
If any b\dividual beneUoiary named under thia 1I4ragt'll,ph 2 ia nO,~liylng /II:
the dill. l;lfllly death, \:he lIaqunt to hilll or hor ahanabaee, "
. I '
I ~
I .'
EXHIBIT "A"
"
"
'W/
. ,
--~...... -.-~~
1~-----7"
-...--.--~~.~--,
, ,
"-~'-'<<r-"""""""-'---~
,
,
I
1-
-.....--,,,...'
.".............,".~.- "
-
..
3, I maka the following additional Ilaah bequoae.l
Hax J, Hampt $40,001>
,
Ohrt.ttne Hempt $40,000
Eric Bair $40,000
Alli.on !lair $40,000
Robert Mark $50,000
Forru Ii Hark $50,000
Steven Mark $50 100q
If ,any named benafioiary under thi. ,Paragraph 3 i. not living at th~ tima of
my daath, hi. ,pr har Ihara .hal~ go per .tirpa. to hi. or her i..ue who are'
living at tha Ume of my daath, and if ha or aha dou ,riot have iuue who are
thIn 'liv~ng, hie or her ehare .hallg,o equally, and per ltirp.. to h1l or her
.ibling. ~ho are then living,
'4, I pequeath luch itam, of. my tangibla parei;lnal property a. are
.peaifioally itemized on schadule A, aigned and dat,d by ma at tha end
thareof, and attaQhad to this, my,Wil1, ~o the per.on(s) nl!Jlled thereupon to
,-,
receive such,itaml. A~y ramaining tengible perianal p1'~perty I b,qutath
equallY mong' illY ten ne~h,wl and nhc.. who are nanled spacifiaallyin
,
Paragrap~6(Cl) herecf(sucih tan paraons hardna,ftar beil'lg lomatim8lrcifarred
, '
to collatltivalyas "my ~iaClu andnaphew." or vadant" of such wording) \ I~
.ny ana of my n+eo.. andnaplla",. doaa not s\fI-'ViVe"l1le,1 hb,or her "hare ,hall
, ,
be dtltributed per ltirpel among tho.. of his or, her is,lue who .urvivI l1\a,
,
If thete ara no ,such ilsue, laid property Ihall go equally to my other
nephews and,nieo.., I1r if .ny one of my ot,her nephews andnho.. 11 not then
.2.
" .~~
~.
f"
,
----
--,-.---.---- .-.-,.~.- --,'
..._._. '''__~__c__'__'.'~'_'__
, '
living, shall' be distribut~d per stirpe. am~ng tho.. of hi. or her issue who
eurvive me, With reg!lrd to the property pauing 'hera"andn nOt left byma
speoif+oally t~ a givan peuon, cUstrJbution shilll be ,madCl among my l11aoea
and nephew. on the buh of ohoio88 m,ade in order d~termined by 10,t a~d by
rotet:ion, and tha valU88 All 'finallY, datermint,4 for death talC purp~.., ,h,ll
be, detarminativCl with regard t~ the, valu,s oftl"" prop,rty ohoun, and any
ultimatCl di.parity among my ni,oe. and nephew. shall be equalled,bY ,.uoh
,
Paym.nt. amonl,th.m a. may be neoas,ary, If any~ne of my nieo., ,and
nephew. i, not then living, th.'ohoio.. to whioh he or .he would have been
entitlld Ihall be madl by hia or her i..ua in ordlr of egl and by rotation,
s'.
I bequlath iny oondominium apartment No, 16,at On Top of thl
Wor,ld., loo,aee'd ,at 2200 World Parkway Boul,evard, Ohal:Watlr,Pin.'llu Oo\.\nt>:,
Florida, if ownld.by me at the 'time' af'my death, and the co~t.nta thereof
, '
(unl." speoifically baquaathad ,otherwhe ,hereun~er) to Rioh.rdO, 'and
Fr&noh L, ~oedlr, or the .urvivor of them, if living.
6, Idireot that all 'other and remaining aa,et. of 'my ..tau, ,of
whatsoever nature j\nd wheres'oever situated, inoluding any property over
whioh 1"ho1d,_ power ,of .,~polntlllent" be, oonyerted to 0481'1 _nd that .\.Ioh
remainder then be, diatributed, aa f~llow,:'
(a) Onl Hundred Thousand 0011ars ($100,000) thlreof .hall
bl mdnta1ned by my Elt80utoranamedherein as' Tru.tu. thereof in
, I ' "
a .aperllte tt'MSt, the nIt inoome of whioh ahall,be pa1dln~, ha.,
,
of Un than 'quarter-annually, to, or for the benlfit of, 111Y
81.tlr" Virginia A, Roedlr, and upon her death, or upon my death
- 3 .
1~~~
...
, I
"I
".'. ,
i
I
\
,I
I
I','
,
.
. ,
._---_.~._;"-:-----~--_._.__.
(a)' To d1allrlbutaln 04llh, or ln kind, upon .ny 'dlvldon
or dlatrlbutlon of my ..t.te.
(f) In gener.l, to axero1a1l .llpow.u 11'1 the m.nllaement
of my utat. whloh .ny lndivldual oould exerol..' ln the manage-
mant of .1mllu prop.rty ownad in hl. or her own right, ,upon .uoh'
t.rm. .ndoondltl(m.' aa to them may aa.m but, .nd to .x.oute and
dellver all lnatrUl1lent. .nd to do .11 .ot. whloh th.y, m.y de.m
neo....ry or ,proper to o.rry out the purpoa.. of thh, my Will"
,8, I dlreot ,that .11 ..tate, lnherit.noa .nd .uoo...ton t.1\.. that
may be ....aaed tn oonsequ.no. of my death, of whatsoever nj\tur. and by
what.oaver Jurlsdlotlon tmpoaad, .hall'b. pald out of tha ra.ldua of my
,prob"t....t.t.,to the ..m. .ff.ot48 if aaid taxae w.re .xpenae. of admln.
, ' ,
18~l:'at1on, .nd 411 prop.rty lnoludlble lnmy tax.ble ..t.t. whloh 18 Mt".
p.rt of my probata ..tate .h.llb. fr.. .nd olear th.r.of. T.x., on future
lntera.t. m.y'ba pr.pald ln the dl.or.tion of my fldu01.ry(s) hareundar,
9, If .ny ban.fiol.ry her.undar .h.ll die within slxty (60) day.
after my,d..th, 'h. or .h. .hall b. deam.d to have pr.deo.as.d m. for .11
purpo.e~ hereunder.
. '
10, 'No tnt.r..t of any ~enefloi.ry of my eatate, .1ther in tnoom. or
pl:in~ip.l,\ 8h..ll bll aubjeot to .ntlolpllt10n or to pleda' , ....lSMent, ..le
or tr.n.far in ,nY,mann.r, nor .h.ll .n~ b'nsfi~lary h.v. power in any
m.nnel:' to oharSe or .noumb.r hl. or h.r' intere.t, eiFhar ln irioom.' or
prinoipal, nor .hall tha intere.Il'of .ny banefiolary be liable or' .ubjeot ln
any man~er while in the po.....lon of my flduol.ry(') hereund.r for the
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'to apPllla):' 'and show qalJ,"/ if any th"re b., why the two oharitable
rem~inder'1'..tam!tntar~ '1'rulllt.. under Subpal;'agrAph8 6 (ei) ant,\ ll.(b),
, , ' " '
nllplllo't:!:vely, ot! tll" wUl ot! Mar9aretR. 'HlIIllIpt IIhould nqt ,blll
,
retot'm.t'I, 110 all ,to Add "Annuit.y trulilt" pr,Qvhions to eaoh $uoh
Trust, qUalifying the Ill.tat" of Margaret R. Hempt for oharit~ble
deduotionlilbeQaUse of suoh eh~ritabl' remainders under the
,. . ..,., ,
3;nternal aevenlJ,e oot'le for purposell of oomputing" F.ederal Estate
, I
TaK ,owed by suqh Ill.tate, 'suoh "annuity trust" provisions being
, 'the 'f.ollowihqi
(.,
(a) The '1',rustees shall pay to tiiG,indi.viduaJ.
benef,ioiary( s),of.. "aohsueh, liIeparate. trullt '..in .eaoh
taxabJ.e Ylll.a:r thereof during hi., hlllr', or their !singular
orjo~ntlive.,asthe,oalile may,be, an~nnlJ,ity, amount
equal to ,ten pe):'eent (10') of the initial"net fail;'
market.vaJ.ue of the aSlletll eonlltituting suoh separate
trust" :tn detlllrmininq sueh value, auets shall be '
valued "at the,ir ValUlllS a., finally d"t8rmil'lllld for
Fec:'leral, '1'a~purpQses. 3;f th' initialnet"fdr market
value of .the, assets. oonstituting eaoh.suQh leparate'
trullt isdnoorrlllotly determined by,t;he, fiduoiary(s),/
then..within' lil.,r8UO"able periCld atter suoh final' ..
determination/the 'I!rustee(s) shall PaY to thlll '
indivi~ua1bene,fioiary(e)ot! eaQhlluoh'uparate trUst
inlilaehtaxab,le 'year thereO,f during hill, ,her or their
lIingular qr joint'liv8lil,. ,as th~d.ase!l\ay blll (in the
'" Q(ls.ot! an undeX'Valuation) o.r' Shall reedv. f,romthe
indivlc:'lual.benefiQiarY(lil') (intl18 oase of an ....,
oVlllrvaluation)an ,amount .qu~l to thlll differenoe '
be.twlIIenthe annuity amount proper.ly payabJ,8,anc:'lth,"
annuity amount aetua1+Y. pa1i;l. ..'1'he' ann,uity amQunt.shI\,la..
b. paid in".qu~l, quar.terly inst,aUments fro!l\ ine~\1\ei'
anc:'l, t()~he extent that .inoome is! not. sUffioient, from
prinClipa~. l\nyinoome .Of suoh separatetr~stfor' a ,.
taxabl., year'in.xoess ot! theannuity"amount. shall be
ac1c1ec:'l toprinoiPal.. The obligation,to pay.theanni.1ity
~mount shali.,eommsnoe with the'c:'latlll of my death, but
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Wh19h OOQIU."", the 'QOIllPlettli fu~t'Iinq of .aoh SUQhs'~arllte
t;\.1111t, Payment otthe annu1tyamount 10 <:'ltliferu<:'l plulI
1. l'I. ttll., !:'....t. .... op. m. putllld,:lItsix. p. .:t'o...,nt a, year; o. ompo.c u.' nli.d
annu~lly, shallb' 'made within a reasonable time afteX'
t.he oo'ourr'no, Qf.. ui<:'l event., ~hlll obHqat1!:ms pt! ,the
'1'f;'l,l.IJt,e(s) to PaY, suoh annuity amount IJ~~llterminate
w1th the Pllyment next'pf;'lIIoedinq,'the death o~ an. ,
in<:'l,iVidual bendioillry of any suoh separat"trl.lst,'o):'
upo~. the <:'luthH of ,the IIUrv.t.vo:t' ot joint. be\,\etioia):'ies!
a.tll.. pu~ maybe. . '.I'hll annuity amoullt 'shall, be,paid
in eqU~lqu~rt'rlyins't:allmentsfrominoome ,!,I'ld, to ::t~lII
ext.enttM't: inoome 18 not sUff101ent, from pril'loipa~i,
AnyinQOllleof either sUOh separate trusts tot' a ta~ab1e
year in,exoesl ot the annuity amount Shall be. a<:'lded to
piMbal;'
or th~b~u~~~~rt~~ ~:t~~~~<:'lr~!d~~fi~;~~~to~:~i;;~i:;y,
thlll,pl,'.' may ,be, pt, Baoh lIuch separate t~,U$t ,the ,
I 'I1rUlllt.e (s) shall d,istribute a11.of the then prinoipal
' and. income Of eaOh suoh separate trust" Qtlltlir. ,than any
'all\ount due to tll" il'lQome benllltioi,arY(I) .thtli):'eof Pt'o
:t'at,ll, ,to. the oharitable l:'8l11aindermlllll all, nllmed . tot' each
,suq.h . separatetrult. "
. , (o),.J:f.e1th.X' of the reinain4ermen un<:'ler either
suoh sepllrlltetrust. i.snot an orc;ra!'1h:lItiondesoribllld in
Se,ction 170 (Q)'of,the :tntet'nal Revenue Code at the', time
wh~11I'l any principal. Qr inoome Of lIuoh aeparate trusti,.
to, blll ,d18tributllld to" it, the Trustllles,.shaU dist):':l.bUta
sUCih prinoiPal. or income to.qn.or moi:'e o:t;'~ani2:a~io~s
then <:'lesoribllld ,in Section 170 (q) as the '1'ru.te, (.5) "
shall. lellllot in their sole <:'lisoretion.
'. (<:'l) .J:n deterininingthe. I,'nnuity'amount. of eaoh
SUQh separate trUI,t,the 'r:t'Ultelllll shall prorate the
8a!\le, On II dai1Ybasi!l,' 'tor a Short taxabUl yearanc:'l'
tpr the tl,'xable year of, the dellthof an.in<:'livid\laJ.
ben., CiUOia. ry, or of the survivor of joil'\t individual
benll\fit;liaries. . " '
'. ,(e) No ,ac1dit1ohal oont~ibution shall'bama'de to
e1thlilr of s\.1oh ,.eparate trusts after the initial
contribution.
, .. .m "Exoept for the payment Ot! the 'annuity' alllOUl1t
to, 'the indivi<:'lual penef:l.oiary(s),' the Trustees a.rlll '
P):'ohib.tted from. en9a9in~"in any aot Of .elf~dea1inq, as
<:'lefined,in Seotion 4941(d) of the J:nt.rnal ~eVenue CO<:'l8
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d~th.dne QQJ:'inne Norfleet Sbk
48' .~nman, 01rQuJ.e N . Ill.
A~lan~a, GA 30309
J.an.tt. Lou'i.. Nodl...t Krach
4~04K.l'0 court
,W~odb~i<:'lge, VA 22193
Ci'harJ,ell M.l'lorfle.t, IU
930' Foxhall" Drive
Wi".ton~sal.m, 'NC 27106
s~uart'~a.~in Norfl.lIIet
266,1 N,ant~Clket ,Drive
W:l.n.ton"SaJ,em I N,d 27103
Marqia Lerch ~oe<:'le~ Wright
948 NaQid ,::lourt ..'
Afnold, MP 2101.2
ll.tbe,rt clayton "Rcll~<:'ler, n
329 Wh.~tland Avenue
ShU11Mtcm, PA 19607,
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EXHIBIT A~2
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IN REI Oett_in Charitable Remainder
~e.tam~nt.ty Truet.s Undar Will '
of Marlg.tet R. Hempt.,oaoeasad.
In,the Oeurt efC~~mon Plias bf
Oumberland oounty, Penneylvani,a
Orphans! Caurt o{Visien
NO. 21"'7?-'635
C,l '.l'AT ION
WE COMMAND, yeu th~t laying asrde all business and excuses
what.soBve1'" You be and I\ppeal.' in YOUI.' pl.'Qper: pet:son befol.'e the
Hbrierabli Judges 0.# the'Camman Pleas court, Orphans' Caurt Division
at. ,1\ Jsseienief the said ceur~ theri to. be held, fer the County af
Oun\ber.'land to. shew cause why I if any ther:e be I why the two. char'na~le
't'emainder: Testament.ar:y Tr:uats under; subpara'<;JI.'aphe 6 (a) /ilnd (b),'
respecti,vely, ef the' WLll afMar:gar:et' R',Hempt shauld net be
tafqrmed, )0. as to. add "annuity tru8~" previsiens to. each such
'1't'ust,q~ali.fylng t.he Estate ef Margar:et R. 'Hemp\. fer: char:jtable
daducti.ens beoause ef suc~ char:ttab'le r:emainder:s under the Int.,er:nal
,
RevenueC<;Ide f,or: put'peses <;If qamput.lng Fed/ilt'al Estate Tax ewed by
,
Iluoh Estat,e',such "ann~tty trust" previsib(1s bei.ng the fellawin<;J1
(a) The Tt'us,tees shall pay to. the .individual beneflciar:y (e)
9f each such separate tr:ust in each taxable yeart:hel.',eef durtn9
hls, har:,' er their: singulal.' 0.1.' jeint 1 ives, as ,the case may blil,
an annui.t.yam,euntequal to. l;en paroent. (1,0%) ef the, initial net
fab: mon:ket valuaef the asaet.s cansti.tul~ing auch sePlil.'ate '
't+~st. In'dater:mlningsuch value"asseh shall. be vali.led ,at
their:"valuesias Uhally det,et'mlned fer: Fedet's,l TaX 8l.ll:peses.
If the initial net, fair: mat'kat value Of, the aBsats censtituting
each uuch se~arate trust is incorractlydetermtned by the
f,i,duc~,ary(s) ,than wl1:,hi.n"a t'easenable parlod'after such :final
qeterml,natten, ,t.ha,'.t't'ustee (s) shall pay to. t.he t\1qivi.dual, '
beneft.olary(s) efeaph, suoh separ:a1:e trust In ',each taxableyel\r
that'aef dur:lng hla, her: or: t.hatr singular: et' jai.nt Hves"as
the ciase may be (tn the oase"af an 'undervlIluaUen) 0.1: shan r:i;1ceiva
frem the,ihdivi.dual benetlolal.'Y(s) (in the oase ef an,
ovet'valut\Uan)" an, ameunt equal to. the, dHf,erence ,between the
annuU~ amount.p1'opet'ly payable and the, annui.ty ameunt aptually,
pa id . The annuity ameunt shall bepa td In equal quar:tet'ly instC\llments
ft'om incerne .a,l~d t.e jihe extent. ,that thceme is net.: sufHdent ,frem
prtnc'lpal. Any inoeme af sllch seP2lt:ate,tt:ust far a taxab),e year:
in eXcel;lS of t,he annuHy ameunt shall be added t,e pl.'\nc1pa1. The
abl i.gation to. pay t,he an'nu i,ty ameunt, shall commence wHhthe
dat:eef my death" but. .
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Whi"Oh ooou):'s t,heO,omplete t!un~!nq of e"aOh ,SUOh,s.parat~
. trust. PAyment of ,the annuity amount so t,\efer-redplus
intere"t qoml?ute~ at IlilC peroent ll.Y$ar "oompounde~
annually, Jlhall' be, mac:'le within ,a reasonable t~me a~ter
th. ,ooourrenolll of said event. The ob1igations of the,
'1'l;'l,lstee(s) to pay such annuity amount shall termj,nate
with the payment next preolllc:'ling the ~eath ot! An ,
incUvic:'lual benefioiary'of any such separate trust, or
'upon the ~eath of the survivor of jqint benlllfio~aries,
as theoasemll.Y be .'l'he'annuity amount shall be paid
in equal; quarterly installmlllnts from inoome anc:'l, to th.
extent,that inoome is not s\lffioient, fromprino~pal.
Any incomlll of e,ither suoh separatetru,liIts for a taxable
year in exoess of the annuity amount shall. be ac:'lt'lec:'lto
prinoipal. I
(b) upon'the c:'leat,h of the,inc:'livic:'lUal benefioiary,
or the survivor of joint in~ivic:'lual blllnefioiaries, as
the <:;1M'" maY be, .of eaoh s,uoh separate trust, the
'1'rustllllll(s) shall ,111stribute all of the then prindip~l
an~ income of eaohsuoh,separate trust, ,othlllr than, any
amount due to the inoom. benlllfioiarY(s) thereof pro
rata, to ,the, oharitable'remaindermen as namllld fQreaoh
suoh lIeparate trust.
, , (0) 'If either of the remail.lc:.lermen unC\er"lIIithlllr ,
suoh separate t1:'ust, is not an,orqan'ization deso1:'ibec:'l,in
Seotion 170(0), of the Internal Revenue ,code at thllltime
wh~nany prinoipal. orinoome ,of suqh sepa1:'ate trust, is
to be, distr,ibuted tQ it; the Trustees shall distribute
sl,loh prinoipal or inoomlll to, one or more organizations
thllln, desoribet\ in sj!otion :L 70 (0) as the 'l'rust.. (s)
shallseleot in their s~le c:'lisoretion.
,(c:'l) In,d~tlIIt'j1\ininq the anl'll.1ity amount of ell'oh,
suoh separate trust, the '1'rusteesSha,ll, p,rol;'~teth.
same, on a c:'laily basill" for a short taxable year anc:'l
for thetalCable year of the death of an inc:'livic:'lual,
be, nefioiary, ,or of the survivor of joint indivit\ual
benlllfioiaries., ,
(e) No additional
eit,1\8r ,of suoh separate
oontribution.
't
oontribution shall be maae to
trusts after the, initial
, '
(f) 'EXoeptfor ,the payment of thlll annuity amount
,to the individual,' benefioitlry(s} i the 'I1rustees are'
prohibi tec:'l fromenqaqin<;rin any aot ofse1 f-t;\ealinq, as
c:'lefined in SlIIotion 494:L(d) of the Internal Revenue Ooc:'le
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In the , ,court of OommonP1eu of '
Cu",blllrland\~QUnty, penney1 van r,
orphans t ,court Divi.'ion
NO. 21-79-635
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IN ~I!ll certain Charitable Rema It\der ,
'i'utamentary '1'ru.t.a Under W1.11. ",
ot! MuaqaretR. Hempt,o.ceued. ,
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CITATION
Will COMMAND, yOU that lIyinq, uic:'le all bueinen and exousee
What.oever, yC;>U be and appear in, ~Q\,\r prQperperBon before the
Honorable Judgee of the Common~leae Court"Orphans' Court Division
'O~mberland to ,ShOW eaus~ WhY,' if any there
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he~d,for the pounty of
be, why the two char.it.l.ble
at,a eeesio~ of th~ said Court there to be
remainder ~eetamentary Trusts under Gubparaqraphs 6(a) and,(b),
r".peotiVely,of the W~ll of Marqaret R, Hempt should not b~
, '
reformed, I\Q as tQ add "annuity tr,ustU provisions to eaoh such
.'l'~ustlqua1ifyiM the Estate of Marqaret R. liempt for charitable
,
deduotionsbeoau~e Qf such ~haritable remaindors unc:'ler the Intern.l
Revenue Cbde for purposes of oomputinq Federal Estate Tax owed by
sUch Estate, such "annuity trust" ,prQvisions beinq the fol~owinci"
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(a) Th,e Trusties shall \lay to the indivic:'lual ben~fl.oiary(s)
of each such separate trust in eaoh taxable year th,reof durinq
his"her, or ,their singular or joint lives, as the ou,' maybe,
an annuity tlmount equal to ten percent (10\) ,6f,tre initial net
fair m~r~et value. of the, aBBets constituting sucheepara\:.e
truet. In determining such value, assets sha11 be valued at
theirVal~ee as finally det,.,rminedfo~"F.eder,al ,Tall p\lrposee.
If the init ial ne,t fa'i r, market' Val Ue of, the aseets oonstitut,1ng
eaoh, such eeparatetrust is incorreotly determined byth,e
fiduoiary(e) "the~wi\:.hina 'reasohableperiod ,after suohfl.nal
determil'\!\ti,cn I the Tr\,\stee (s), ehall pay to the i,ndividual
benefioiarYlel o( each such separate trust in each taxable ~ear
t.hereofduring, his, her, or tMir singular or joint. l~ve., as
the case may be (in t,he, cue of ~n under.va luation)or sh/1l1 reoe Lve
from thlil individual ~eneficiarY(s) (in the case of an , .
oyervalUa,tionl an amount eqUal to the differenoe between the
annUi,tyamount properly payable and the annuity amount act.u.py .
pai~; The annuity ,amou!,\t shall be paid in equal quarterly inst,allments
from income.and to the extent th,at income is not sufficient"f~om
princl.pal.' AnY Income of ,such separate .tnIB.t ,fol.' a taxaple yeal:'
jn e,xcess qf the annuity amount shall,be added to pllncipal. The
obliqation to pay the annuity amqunt shall commenpe .withthe
date of mY death, but
EXHIBIT "A"
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Whi<:;lh'"oooU!tath. oomPlet.f\JncS!ng of UOhauoh "p!lr!lt.
tru!lt. Payment ot! the,anl'\uity ,all\ount ao d.t!erncl plua
intereat oomput.cl atai~ peroent a y.ar, compound.t,\ ,
.nnuaUy, ,ahall ))e made within a reatonab1. tim, afhr
the oocu):'rtlInd',ot! add eVent. The obUgation,of tha
'l1ru.t.e(l) to P.y auoh Annuity alllount. Ihall terminate
withth.paymant nalet praoadinq tha cteath of ',I'n ,,'
il'\cliVidual banetio1ary of any auoh a.par.ta trult,or
upon t,h.daath of th8 ilurvivor Of~oint ))anef~oiarlal,
aa the "oue lIIay ba. ~he annuity amount ahall be paid
in equal ,quarterly lnatallment'"from inoollle and, to the
axtant that inoollle is not luffloient, t!rOlll principal.
Any inoom' of eithar .uoh .eparata ,t):'Ulta t!or a taxable
year in exoeaaoftheannuity amount .hall be aclclecl to
pl:'lnoip!ll. .
(bj Upon the death of the individual beneUoiary,
or the .urvivQr ot! ~oil'\t inclividua1 beneti<iiariu, all
the oa.. may I:?of eaoh auoh .aparata trust,thia "
\t'rUflt.. (!I) shiuidistribu~e all of t.h, ,then pr.incipal
,andinoomeof each 'such .eparata trust, othel:' than any
amount due to the inoome benefioiary (8)thareof' pro
rata, to the oharitableremaincle~en al namec:'l for each
auch 8aparat. trult.
(0) If either of the re~ainderman under eithel:'
.uoh 'eparat, trult i,s not an orqanizationc:'leacribad in
:~~~i~~/ ;~l~b~~:l t~,~ iri~6~2a~t R:~6~u:e~~~:t:t t;U:i:tl:e
to be di,tribut,ed to it, ,the '1'ru8te'lI Ihalldistribute
'uch Principal or inoome to one or more orqanizationll
thIn deaoribecS in Seotion 170(0)" thlll 'I!rulltee(e)
.hall 'elect in their 101e discretion. '.
(d) In ,detel:'l1\ining the annuity amount ,of eaoh
aUClh s!lparate t):'u.t,th8 Trustaes ,.hallprorate the
lame, on a daily "bad I, ' for ',' ,1Il:\or,t ta'xable yeaI:' and
for t.he tax!lb,llII year of the death Qt! an individUal,
benetiQiary, or of the sut'V'ivOl:'of joint indivic:1ulU
benet!ioiaries. '
(e) No aclc:'litional oontribution .~all be made to
either of liIuoh'l8parate. trusta af,ter the initial
oontribution.
(f) ltXqeptfor the pa:rment of the annuity amount
toth.individual benetioiarY(I), 'the 'I!rustees are
proh1bit.ed, from engaging in any'l\qt ,oflelf-clnling, 'as
defined in ,S!lotion4941, (ct) pt! the Internal RevenUe oode
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to ,appear aneS show oau.., i~ any there be" why the, two oharitllbll
, relJlainc2l1r ':re.tamentary, '1'li\llt. unr;l81" $\.lbparaqrafh.6 (a) anc2 ~ ( b) '.
"re.peotiVelYi of thewi1;L of Ma):'garet R. Hempt 'houl~ not be
, , ,
t'eton,i~c2~ 110 all .,to adr;l "annuity trult" provision. to ,eaoh .uoh
'rt'UlltiquaHtyincathe Elltate of Marqarat R.. Hempt for dharihble
,
c2.d1,lcticn' beoauncf luch oharitable r~mainr;lere unr;ler the
:tnternal Revenue ccr;le for purpole. cf compUting Fer;leral l!:.tat~
Tax owed by e1,loh Estate, '1,lCh "annuity tru.t" prcvillionll beinq
the, fcl1cwinql
(a) The ,'frUltee. .hall pay t,o the ihdivir;lua~
'beneficiary (.) Qf each s,uch ,..puate tr\l,.t i" each
taxable year th.recf r;lul:'inca hh, her, or thei,r oingular
or jQint ~iyes, a. the oa.e may b8, a"annuity amount
equll~ ,to ten plllrcent (10\) of the initial net fair
market va~ueof the auete conlltituti"q such 'eparat~
tr\.llt. In,r;letermining 111Joh val1Je, anetl Ihall be
V,aluec.i Ilt,their val\l" a.finally r;letermined' ~or
F.r;larlll '1'axp1Jrpo.... ~f the i,nitial net fair marke~
value of the ...,.tsoQnsti tutinq each eU(;lh asparate
trullt is incorrectly,c\e1;errni"ed by the fir;luQiarY (S),
then,w,ithin,. rauonabllt period aftar ,IJUOh finllt"
c\etermination, th'e'1'ru.tee(a) ,.hall pay to the .
individual beneficiUY(II) , of eaeh e\loh ..parate trust
in each taxable Yllal;' thereo! durinq his, herorthei.r
.inqular or joint liv.sl ,u th,.oue,may be ,(int:he
oa..,.""OfanUnr;l, eX'Va"l,U, a,tion,,) Ol;' IIhall rec~liv'from the
indivic2,u.l benefio~aJ,"Y('), (in the ,c..e of an " '
oveX'Val\.lation) an amount ,qual tOth" difference,
between the annuity amoun,tproperlY payable anr;l the,
annui,ty amount actu.Uy,pair;l, The" annuity amount ,'hall
be, paid in lfq\.lal quarterly in.tallmentl from inoome, ,
anC;t to the ext.ntthat i,noo,1"e h no,t lIuffiCl1ent, from
pr:l.ncipal. Any: inoome,of lIuoh ,eparate "trullt, fora
ta~ableyearin'lCoe"ot' the ,annuity al\lount .hall be
addec.i to principal.' Th.",obliqation to pay the annuity
amount .hall commence with the date of InY r;leath, but
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ij.
WhiClh OClOUrI, 1?he oOJllplete fundi,nq of .a,oh IlJ,Clh, I, Ipaute
trult. payment of the annuity amount'lo deferredplu.
inter..t oo~put.d at .ix pero.nt a year, oompoundec:'l
IInnulIHy, .hall ,b' lIladl within II r...onable time after
the ooC\urrenoe of laid event. The obl1c;Jat1ons of the
Trult..(.) to p~y, IUOh annuity amount Iha~l terminate
with tl;\e payment nextpr.oedirtl1,thedeath Of an
individual benefioiary of any luoh ..parate trult, or
upo\'lthe d..th ,ot! the aUl."ViVf;lr of joint' beiiet'iciade., ,
..the oU., lllllt{ be.,' The annuity, amount .haU be paid
in equal quarterlY in.tallment. from inoom.,and, to the
'extent that inool\le 11 not lufUoient, fromprinoipal.
Any !noome,of either luoh ..pants trults'for a taxable
year' i\'leXoe's of the'annuity amount Ihal.l be ,added to
pdnoipa~ .'
(b) t.lpon the death of the incUvtdual l;I,enefioill~y,
or the sul."Vivor of joint individual.beneUohriu, all
thec;la.e may be, of eaoh suoh separate trust, the
'1'x,u.tee(l) '.hall di!ltribute all of, the thenprJndipal
and inoome of each suoh..parate trust, other than any, "
amount due ,to th. inoome benaUoiary (I) thneOf pro
rata, to ~he Oharitable remaindermen as namec:'l for eaoh
.uoh separate trust.
, (0) If either of the remaindermen under either
aueh leparate trult is not an orljlanization,cSesoribecl in
Seotif;ln 17,0 (0) of the ,:tnterna1 ReV,enl.l,e C,ode at the til\le
when any rprinoipal or ,inc:ome of luoh aepa;ratll tru,lt 11
to b. diBt):'ibuted to it., the 'l'rUlte,. Sh'llll ,diltribU,te
auohprincipal or inoome t.o one or moreorc;Janizations
thllln" de,sodbed in Sect1on170(0) all the '1'ru.tee(s) ,
Ihall seleot in their lole disoretion, " ,
(d) :tl'l c1etermininc;J the annuity amount. of eaoh
a\loh eepar"atliltru.,t I 'the Tru,ltees sha~l, pro, rate the,
urn., 'on a dailYbllsil, for ,II shorttaxllble year an,d
'for the ta,xable y"ar of the, death C1fan inc:'lividulI~
benllUoillry" ,or of the lurvivor of joint individual
be,neUoillri" .
, .
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(II) No IIdditional'oont.ribution Ihall be made to
either of luoh aeparate tru.ts after t.hlll initial
Clontributif;ln.
"
(f) EXClept for the'pllY)lllllnt of the annuity amo\.\nt
to the ,individual benefioillry(a), the '1'ruatees a).'.
prohibit.d from engaging in anyaot of aelf-dlllling,al
defined in Seotion4941(d) of the Internal Revenue Oode
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3. UncS~r subparagraph. 6(8) ant! 6(b) ,ot t.he W,iU t.he,
,PeeecSa.,:\: ..:tabU'heel T..tament.ary'1'l:'\.\.t.1 tor t.he beneU t:'
rupecUvely, Of hn lUter, virqin~IIA. RoecSer (s,J.lbp'r~grapl;l
,
6(a))/and, hubrother, iUehut! C. Roeder, and hh wite, Fr."oe,
(au~par.qraph 6(b) I J.lncS.r .ao~ ot'whieh .ep.rate ~..tam.ntary
'1't'u,tlt.he litetime beneficiary or, benetioiarie., III the oue may
be,il/are .1II1t.itled to, and only to, the .,~t income thereof.
I,'
4. The remainder inUrest' in eatJh ot 'euch two ",e.tamantaty
,
'1't'~~. left to ,the s~m. oharitable r.m~inderm.n; aM in the
lll~proPo~Uon. --namel.Y, ninety peroent (90%) thsreof to the
, '
,.Hempt ral1lUy Fund of The G):'uter H.rrhburg Foundation, anc:'l, ten
perc'.nt (J.O%) thereof to the 'I'tottin9 Hall of Fame" Inq.. at
" ; '" r"
Qqlhen, :-law 'iprk'(also known all the Hall of Fame of the Trotter,
. par,t:ot'the Trott in; Horse Museum,' Inc.). Both The Greater
Harr.1sburqFourit1ation al'1c1 the Trottinq Hall of Fame at'e qualif,iet1
charitie,1li ,unt1er the Internal., Revenue Cot1e.
';I
D. suoh two Testamentary Ttusts do not contain
common~y reterred to as "annuitY1;rust" or "unitrust"
P7qvilio,n~1
provisions,
requiut1, unt1e,r the :J;nterna 1 Reve,nu. Code, to haVe the charitable
"
h",aindet'~ J.l"der auch'TlIIlItament'ary Trl.iata tnUt'],e 1;.he Estate ,of
theCeoeelent 1;0 a eharihbl. c1eeluotion tot'purpo... of Federal
latah 'rax. Internal Revenulll Oot1e Section 2055 (e)( 2), (A), IInt1
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13 i 8'011\1.. of ,the oharUabl. intlr..tl il1 suoh two
,';t'..~.m.ntirY'. Tr~.t., ,,'oopyot! th1apet~t~o~ and ot t.hepropouct,
aCloornpll!'lyi1l9 Peore' are bain9 deliver.ct by o.rtiUed mail' to the
otUell ott,he pen!'l';flval1ia Attorney Oeneral (Oharitable '1'ru~t.,
..otieSl'I), 14th Floor, strawberz1' squau, lf~rri.buriJ, PA ' 17120.
I'
WHE~EFORE, Petitioner' pray this Oo~rt to award a Citation,
,~ireotec:'lby' oertitied map (ut\.lrnnoei~t request.ed), ',t.o an
parti..with an {rI,t.ere.t,nal1\elY, \l01 Vir9inia A. ,~oecter,' ,
Riohard c. ~Q'de~'anct hie wit'., France' Roeder, ~he Gr,_tet
, '
, "
1iarrhbur9 Foundation 'The '1'rottinq Hall o,t Fame otGo.hen, NeW
Ycllrk(aleo knowni u the, Hall ot Fame of the'1'l'."otter, a part ot
, . t .
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the'I'):'ot:ting 'Hore,a Museum, Inc,), ~onalc:'lRoeder' pavid ROllldel'." I
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';t'hire.a Ann ~oed.r Weat.hertordl Richard Carl SpraYI JlIIs.ie Lynn
Spr,clY Ey.rly/ .:Tohn ,Grady spray, Catherine corinne Norfleet sh)(,
if' " . , '
Jeinett" Louise Norf1eet I<rl!,ch' Charles M . Norf1eet, I,n ,stuart
, ~u)dn Nol'."f1..t, Marcia :Llt'cht;\O!lderWtight I ~nd 'Herbert cl'ay\:.on
Roeder, II -- to appear and showoau!!", WhY this .o6u,rt:shout~Mt
~lIerl!l1.,eit...quitable ,powers ani:l, J;'lIItorm thlli ,rra',tamentary !rl"U~t..,
un~.,r s,u~pa'ra9r.ph' 6 (a) arid 6,(b), rellpeot,ivelY, ot 1:II:\e
,Oeelldent'S Will, so that eaoh 8uoh Testamentary Trust shall be
Illll,..nd.c:\ by addinlJtheuto the languaqe ',tate" in the
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H6ROAAET R. IlgHPT
I, ~OARET R. HEKPT, pr...ntly a rl,ldlnt of Cumblrl.nd County,
'Inn.ylvah1., d.alar. thl' to bl.yW1l1'and hltlby rlvokl III pr10r w1l1.
". '
and aod1al1. .Idl by .1.
1. I dlu'at thlt III .y dlbts, funeral I"pln..., Ind I"pln... 1'1
"
aonnlatlon wlth thl adlllnhtratlon of ID)' ..tltl b"pl1d frolD thl nl1duI of
.y'prob.tl I.tltl I' '00'1 I' pr.otlolble aftlr IIY dllth.
2, I .Ikl thl t!ollowlns al.h blqul.t.,
OOlDmunlty alnlrll o.tlop.thlo
Ho.pltll of Hlrrl.burs .10,000
Trlnh)' Luth.ran Oh\lroh, $10,,000
C~p Hl11, r.nn.ylvanla
Eml1y a, Sallbrlnn.r 015,000'
Edward H. and Thlr..a H, ROldlr,
or thl .urvlvor of 'thllD, $10,000
Olady. Euton $ 1,000
Ann E. Lenker $ ~,qoo
H.. S, aadar $ 1,000 ,
"
011.'01. saWYlr $ 1,000
If any lnd1vldual blneflalary n"ld undlr th1l ',usuph 2 11 no't; 1.1vlns It
thl tlml of IIY d.ath, th.blqu..t to hl11 or hiI.' .hlll ,b.te,
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EXHIBIT ".11"
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livi~S, .hall b. di'tribut,d p.r ,tirp.. ~on& tho.. of hi. o~, h.r i"~1 who
I ",'.,. ..,. '. '
.~rviv. ~..' With r'a,rd to thl proplrt~ PI,'lna, hlrlund.tnot 11ft by ml
.p.cifio~~ly ,to . 'I~vln plr'~n, dl.ttib~~ion .h.ll bl midi amons m~ nl,ol'
, '
ancS nlphlw. ,on ehlbuh of Clhqlo.. lD.c1',l~ ,or'dar d.t~nlin.c1 by 'lot and by
rotatioh, ,and, the val~.. .. finllly d.tlr1IIlnld for d,"th till p~rpo,,,,.hlll
bl d.ul'ulinat1v' wlth,n&ard, to the valu.. of thl propert)' cholln, and any
~ltilDatl di.p.rit)' &=on& ~y' nilcl. and n,phlw, .hlll b. Iquall.d b)' .~ch
"
P')'lIl'''u alllO"& thllD u lIl'y bl n.c....t')', H .1\Y on. of lilY nhc" and'
I ,"
n.ph.w. hnot th.n UVlns, th. choicn to which h. or .h. wo~ld havI blln
.ntitltd .hall b. ,iliad. b~ hit or h'r i..ue in order of ISI Ind' b)' rctation,
, F , '
5,., X b.q~..th 1Il~ condollliniUlll apartllltnt No, 16 It On Top of the,
World, looateel a~ ~~OO 1I0rlelParlN.y Boulevarel, Clurwater, PinIUuCol!nty"
Florida, i(o\nled by Ill. .t the Hill' of Ill)' death, .nd',th. ccntenuthlt'lof
~~~le" Iplclt1caUy blqueathed oth.rwll~ hlrl~nder) 1:olHcharel C, .nd
Franc,h L, ~oldlr, or 1:h' .~rviyor of th'lIl, if Bvins,
6,
1 direct that IU other and UIlla1ning IlIeuof lD)' ".tlte, of
'"
whlt,oeVlr n.t~re and wheru'eevlr .~t~.tla, includins In~ preplrt,)' over
which tholel apowar of Ippointlllent, bit converteel to ouhlnel thlt '~ch
relllainder thin bl,dhtribuuel u follow'l
(a)" enlllllndnd 'l'houurid Dollar. <$100,000) th.reof '.hdl
bl 1II11ntll1neelb)' ~)' ElIecutorl l'IliIl.d hlnin u TN'UII tl:\euClf in
, , . .'
. ..parau tNIt, thl nit il\OO1ll1 of which .h.ll b. ~Iid, nil 11"
" ,'~
often than ql!arter.ann~.lly, to, or torth. b.n.tit ot" 'lilY
Ii.ter, Virsinl~'^.I~o.el.r, and upcn hlr,dllth, or upon IIIY,d,lth
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(.) To dl.crlbute in oa.h,or ln klnd, upon,any dlvl.lon
or cU.tr1bul:lon ~f IIIY"C'U,
(f) In Iln.rAl, Co .~.rol.. all pow.r. ln chi .ana5'III.nC
of,lIIY "UU wMClli any lnc!!vldual ooul'd IIllto'l.. In c11a lIan,5"
11'\'11: of .1mUar Pl'op.rcy ow;n" ,ln hb or h.r oWn rlsht,\.Ipon,uoh
C,ltll' .ndClond! 1:10n. 'al to th.lI II'Y '''11 b..t, and to lll'OUU and
dlllv,r all in.t1"\lllilnc.and to do .ll.ou whlClh ch.y ..)' d..ia
n.o....ry or ,prop.r to oarry O\.lC the purp'o... of thl., 11)' Wl~t.
, 8. 1 dln,ol: that all.litaC', lnh.riunol and .uoo..l1ontall" chIc
, . . ...."
" Ill'Y b. .......d In OOllllqu.no. of II)' d.,th, ofwh,c,o''''lr,n,atuf' .nc,i by
whac"olver Jurhdlctl,onlll1poud,.hdl b. paicl out of the r..ldu. ,of Ill)'
probate ..tate to the IIllIa afhClt .. lt, IIld tall" win 'lIp.n... of ,a~ln'
I' htul:1on,' and' all propart)' includlble in Ill)' t,all.~la ..Ute, whl,llh 11 not'
part of ,Ip)' )1robatl ..uc. .hall bl ,fr.. and ohar thenof, Tall" on futun
in*lr..t~llIl)'b'Pf'Pll'c1 In'thedl.orecl~n of illY f1duclary~l) h~reuncl,r,
9, If In)' benlf1claryhe1'l\l1\cl.r .hllldl,' wlthln .bt)' (60) dl)"
aftu', Ill)' dnth, he or ,he .hall b. deem.d tona"l pred.c...,,'d 11I1 for .11
purpo... hlr.under..
,
10. No in\:.rln of' an)' b.nlfl01ary of l!l)' ..tat., t1 th.r hi '1noo\ll or '
p!>,incip,l" .hall bl 'UbJ'Clt to .nticlpatlon or 'to, phds'" "'1'8'l\lIl.nt, 11I1,
or t1"n.f.rl1:1 4n)' llI.nner, nor Ihat,l a\1)' blneficllry ha"lpower in 1\'1>' I,
lIIa:nner'co char Ie ,or ,.nc\llllberhi~ o~ h.r intar"t,e1~l1l1' ininoome, or
principal, nor .hlll the intere.t ~f In)' beriaUcllry~e Uable or 'l,IbJeClt In
anYllllnn'r'wl\U, in thl po....l1on o~ \I)' flcluolar)'(a) h.reund.r for the
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,Jl.bU1~y of ,Iloh blnlUo1.I'Y, whlthlt Illoh Habl11tY '1.'1111 frol1l h1l 01.' har
cllbt,l, oontraoU, tortl 'or. othlr Insaallllentl of .ny typl,
11 ,"ny f,\llollnU lIh1chau payable to' ldnot Ilncl,'r th1. WUl Dlay, .t
'thl cU'cutlon ,of lilY f,ldllolary(.) hlnundll.', b.pa1d dthlr to . pannt Ill'
lul\'.c:I1al', Qf ~hlpropll.'tYof ,\loh !\Iinor to th.. pinon wh~ 'hu oll.tody of .\loh .
!l\~nol', dluotly to I\loh 1ll1nQI.' , .01.' Ill'y bl app\lId for the \III 01:' b'nlf1 t of'
.Iloh 11I11'01'. 'Tnlnolipt of luoh pannt, suardi.n. oUltodi.n ,Q1:' Illlnor, or
'I
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.,,1ellnol of thl.ppHo.t1on of IUOh alllount, Ih.ll bl . full .nd oOlllpl.t'
dlloh.rl. of illY, f1duolary('), hlrlllndar to thl ~xtant of '\lOhPI~ant 01.'
appHoation,. Thh ,Paragraph Ihall ba appHcabl' to pa}'1llant of lnoollll"
wall a. ,princlpal.
12. ~ithl\' S'ndlr .hall ba ,dlnld to lncl\ldli tha othl\' Slndn "Irain
wlilu tl1. oentlxt '0 rlqulrll, and' the 11nS\I~ar Il1a11 bl dUIll.d to"inCllude
,. j. '" '
thl plural when the cO,ntaxt 10 'uq\lirll.
"13. I .ppoint llioha;1I C. Itoader, and Oerald L, tlelllpt II ~llecut01'l .nd '
Trulttll hl\'auncl~r. If, '''Ir litha", one of Ial.dplr,on' 11 unable or
un...1111ng '0 to, 'arvl, or to contin~a ,10 ..rvins. ,and if IVll; Kall C, tlnpt
1. unable 01.' ,\lnwilUns '0 to ..rvl. or to oontinul ,'0 ~'rv1n&, Dall\lh1n
,
,
Dapoa1t "*'~ and T1:'\IIt Clolllpany .1l.UI,rvl 1n h!.a plio I . I .pp01ntlllY
, ' ,
,
f1du01ary(.) h~~'\lnclar I' ~uard1'n(l) o~ .11 'proplrty pl'11ns to mlnol;' II ·
r..ultQ~!IIlY, ~..th 1n any a1tuaHon whauln tha polo/If to ~P\101nt .uoh '"
. l\Iard1~n. .,,!.ate undlr la.... No 1ncl,~v1du.lf1du~hry .h.ll b. l1&bl, ~or th,
aotl, 01ll1ldonl or dlfaultlQf I,n)' a,Slnt 'PPolnud w1th du, oar., 0,1' o,f any
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f PI""'" 1. ..... I'" . U.LU.O. ......,.~.... 00MUTlCl1llT\lM MOIlI'T
EXHIBIT, "I"
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,.II ~ .~ hIli
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'I J Ii h ,~ I
, 8861 .unr 'OO8~ UUOd ad '
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IlOMII11Cl ~
EXHIBIT "s"
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", con8titutinq eaoh .uch .eparate trust h inoorreotly
determined by the fic:'luoiary(s), then within a reason-
able period after suoh final determination, the
Trustee(s) ,hallpayt,o the individualbenefioiarY(II)
ot! eaqh suoh separate trust in,each.tax~b1e year
ther*9t! during hh, her ,01:' their singul.ar qrjoint
1iv~'1 a. theoa.e may be (in the oase ot! an under-
va1uaticm) q):'ahaU noeiv. t!rom the "inl;iivic:'lual
benefiOiar"Y(II) (in the" Oal, e of an overvaluation)", an
amount tqual to the l;iifferenoebetween ,the annu~tY
amount proper1y payable ,and the annuity amount '
aotuaUy paid. The annuity amount ahaU be paic:'lin
equaJ,ql.larterly iniltallmlllnts from, income, ,anc:'l to'the
,extent, that inoome is not sUffioient,from prinoipal,
Any inoQme of suoh lIep,ar,ate,trust, for, a taxable year
in eXOlllllB of the annuity amount ahall be ac:'lc:'led"to
prinoipal. '1'hlll obliqat'ion to pay the annuity 'amount
sha11 commenge with thlll ,date of myc:'leath, but payment
of ,the annuity amount may ~e c:'leferred from the c:'late
of myc:'leath to the enc:'l of the taxable year in whioh
oc;lOUl;'S the oomplete func:'ling of eaoh suohslIIparate
trust. Payment of. thlll annuity amo\\nt so deferrec:'l
plus interest oomputec:'l at six peroent a year, oom~
pounc:'lec:'l annually, lIhall be mac:'le within' a rlllasonable
time atter the ooourrenoe of,: saidlllVlIInt. 'I!h" obli-
qittions ot! the''I!rust.e(s)to pay lIuohannuity amount
shall terminatlll with the,paYll\ent next preoec:'linq the
death of an in~ividual blllnlllfioiary ,of any suoh
separate trust, or upon the dlllath of the, survivor of
jointl:lenef.ioiaries, as the oa II iii may be. The annuity
amount IiIhall be paid, in equal 'quarterly installments
f;om, inoome and, to the lIIxtent that inciom,8 !sllot
suffioient, from prinoipal. Any inoome of lIIither
suoh separate trusts for ata~able year ,in exolllss of
the annui'ty amount .hall b,e ac:'lc:'lec:'l to prinoipl\l.
'(b) upon the deathot! the inc:'livic:'ll.\al bene-
fioiary, or the survivor of joint inc:'livic:'lual
benGlfioiarilll&l, as the ,oan may be" ofeaC?h suoh,
s,epar, a, te ,trus,t" ! ,the Trustee (S,) Sha, 11 cUstribute, all
of the then pt'1.noipal anc:'l inoome of noh suoh
separate trust, other than any amount l1ue to the
inoome benefioiary('s) thereof pro rata, to,the
oharitable remainc:'llllrmen alii namec:'l tor eaohsuoh
separate trust.
(0) If either of the remaindermen under either
suoh .1IIp~rate trust is not an orqanization c:'lesoribed
- 2 -
e(,r,y, 'I" B !"'ir ROn
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"IV,1I00 I't 1""1
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1700 M~rk~t, Stt'ellt
Camp Hill, PA 17011
c.,,, CUmberland _____
o 3. R.mqlnd., R"vrn '
" (10; dol. I 01 d.olh priori 0 12, \ 3,821
o ~o, PVIVIt Inl.r..1 Comproml" 0 $, P.d.rol Ellol. Tl" '
(for dol.. of d.olh oh.r 12.12,821 Rttvrn R.putr.d '
00, D.e.d.nl DI.d T..lolI 0 7, D.e.d.nl Molnloln.d'p Uvlng Trvll,' _8, Tolol Nvmb.r of 801. D'poI1l80."
Atta~h I~p~ of WIJ!L ',(Atlo~h cPill! TrUll)
AU, CQRIlllI'ONIINCI AND _CQNPIDINTtAL TAl< IMrollMAT10tHHOULD N DlRtmD TO,
, ,'/
Richard R. Lafavor
1.3 . $7)-1
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO B& IIIUD IN DUPLICATE
WITH REGISTeR Oil WILLS)
PILI HUMin
COUNTY CODe
u!;.R
O'R'WMm
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206.36.6719
o L O"glnol R.lu'n
!l
o ~, Llmll.d hlo'l.
mon
9/o4/a8 1/08/98
!Xl" 2, Sup,pl.m.nlol R.lu,n
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"~i;}l
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McNees, Wallaos & Nuvick
P. 0, Bo. 1166
Hsrrisburg, PA 1710a
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1, R.olhI01.18Ih.dul. A) ( 1) -------'--.
2, 610lkl and &and. (6ch.dul. 81 ( 21
3" CloltlyH.ld SlolklPclrln.nhlp lnl.r." (5ch.dul. C) (3)
A, Morlgog.1 and NOI.. R.c.lv"bl. (6ch.dul. D) ( AI
$, Cp',lh"8pnkD"polih & Mllc.Uon,oul P.rlonol Prop.rly( $) ,130,919,66
,IBch.d."'. &1
6. Jolnlly Own.d Prop.rty (6ch.dul. PI ( 01
7, Tronlf.rl (6ch.dul. 01 (6~h.dul. L) 171
8, TO,lolO'OIl Alltll (IOlollln.. 1<7)
9. FunoroIE.p'nltl, Admlnllltollu. CO"I, Mllc,Uon,o~1 ( 9)
hp'nlt. (6ch',dul. ,H)
1 O,D.bll" MOrtg08' Liobllillfl, Lienl (Sch.dul.l) (101 --
I L TOIOID.dvC110nl (Ialollin" 9 & 101
12; N.I Valu. of VIIOII (lin. B mlnullin.l1)
13,Chorllab,I., and,Oqv.rnm.nlol hpu.." (Sch.duloJ)
'~, I'W VA Iv. Sulll.cllo To. (IIn. 12 mlnul Iin. 13)
15, Amounl oflln',\~ 10.obl.'016% r,ol'
(IMlud. volu.. f,om Sch.dul.,~ 01 sc~'dul. M,)
16, Amounl ollin. lA lo.obl. 0115~'01' '
, (Includ. valu"lrom Sch.dul. ~ br Seh.dvl. M,I
17: Principal 10. du. (Add I~~ from IIn., 15 ohd from IIn. 16,1
18, Cr,.dlll P"~rPoym.nh ,Dllc~unl
(lB)
(191
t"..&
.!.,.'
.~!:
\-!.)
L...\
"
"J
,
_...,1
( B) _--1~O,a,a,8~
(111 ,
(12) 130.919.56
(13)
(IAI~ 1~Q,919.56
II :06. ~
, 11,15 . 1Q,e17;Q~
(171
(20)
(2M)
(20~1
, CillflJ HU1, PA 17011'
.~"Q
5chillington, PA 10807
MIil~igBt, Walla;" , Nuri911
P. O. Box 1166
HarrlahurQ. PA 17108
19.637.93
'+ "
19, U,lin. 1. II Or.ol.r Ihon Un. ,17, .nl.r.lh. dIH.r.nl. on lin. 19: Thll II Ih. OVIR,;.Vt1\,INT,
II 0 uJIII,~1Ir111l'~/".~,Jl,~'''"lIIft.III1I_I_..."""n_'JIIJ''~'~'U1W1:,"...n1.1
20, Hlin. 1111,gr,01lr than IIn. 18, .nlt, Ih. dIH.,,"c. on Iln. 20, Thllll Ih. T",X DUI.
A. Enl'rt~,'nl'''II,onlh' Iloldnc. dv. on,II".~OA!
~, Enltr Ih. 10101 ~f IIn. 20Md 20A on lin. 208" Thlllllh. 'ALANC. DUI, '
Mak' Check Pa 0~1. .01 R. I.,.. of Win.. A .n'
-, , ...11 sual TO AM'WIt ALL QUIITlOfll QH RIVIUIIlOI AMIl TO lI'<lHICIC MATN....
Und.r p.nolll.. of p.rlury, I d.clor. I~oll ha'....."'ln.(lhll r"urn, Ind.dlngaccompon'y.lhg Ich.dul" ond,lollm.nll, and to Ih. b,,1 olmy knowl.dg. and b.II.~
II II tr.., carrlcl and lompltl., Ih~.clor. th 1 011 Itol "loll hOI b..n repori.dol truf mark" volu., D.clorollon 01 prepor" olhtl Ihon Ih. p"lonol I '" nloll" I,
boltd 0 Info ollon 01 w I It Olt, 01 on kno\>il.d ..
I
(15)
(16) 130,1I111,5B'
Inllrtll
19. 637 t.llL
1,412.73
21,050,66,
DA.H
I ",'Iii '(:<j'()
,
III{" I:';,)
\ ~.'"
';
PLlASIANSWI,R"T,H, .POLLOWING Q~ISTIONS BV PLAC:ING A CHICK MAItK( ~) 'NtHI
APPROPRIAT',LQCKS.
' '
\, Old dte.dtnt mQkt 0 trand.randl
a, r,_toln the u.. or Incom' of the prop.rty tranri.rr.d, ";""....".""',,,,,,,,,,,,,,,,,,,,,
b, xlto!n the right tod..l~nat.who shall use th.prop.rty transf.rr.d orl""~~Qm.,
c, rttalnCl' r.vers'o~~ry Inter.st or """..." "",""""'''''''''''', II II "",,,,,,,,, """""";,,,
d.rec.lve th, pro",'s.- for I1feof .lther pay",ents,beneft,.or elllr.' ..""..... II" ';II~'"
f ' ' ,
2 ,If d.ath occurrtd on, or b.-foreOec'-l1'ber \2,\982/ dldd.cedent within two 'years
. pr~~.dln9 death ,transf.r prop.rty without r.c.tvlng adequate cOI\sld,fat,lon' If d.ath
occurred ofter,Otc.-",ber , 2,\ ~82, did d.cedent transf.r pro~rty within on. year of
death, wlth~ut rIllG.I,vl,n9 QdequQt. con sid. ration' "....",.." '," ",..".. i....,....,,,,,,,, ,,'....
3,Old dtctdt,nt own ojVln trust for' bank account at his, or her dlotM.\,,,,.;~.,;,....,~,,,
IF ,.HI ANSWER TOANyQFTHE A80VE~UESTIONS IS ves,
YOU MUSTCOMPLlTE SCHEDULE G AND FILE IT AS PART OF THER.tURN.
ii
,.
, '
,I'
REY-1B.7 EK (1a-B8l
~
CO""ONWtAI1I1 O' """""A",A j ~i NOTICE OF INHERITflNCE TAK
~~;::\l'"~~',"~IV:::J~."'\Em' .if' APPRAISBMBNT, ALLOl/flNCE OR DISALLOI/ANCe AON
om. 1'000' OF oepUCTlONS, AND ASIIBSIMENT OP TAK
IiAf\RISQURC" I'A l1UII.C1001
ESTATE op, HlllMPT M(lRClTlRET R PILE NO. 21 711M0636
DATE DP..JleArH Og-04-S8 ' ,.gQlml'CJliMBERLANJ;I
NOTE I TO INIURE PROPER CREDIT TO YOUR ACCOUNT. IU8MIT THE UPPER PORTION OF THIS NOTIcE WITH YOUR TAK
PAYMENT TO THE RaGISTER Of WILLS. MAKE CHBCK PAYABLE TO "REGlSnR Of WILLS',AGENT".
101
RIiIMIT PAYMIiINT TOI
REGISTER OF WILLS
CUMBERLANO CO COURTHOUSE
CARLISLEI PA 17013
.A~'ounl R.mlll'~., '--1
RICHARD R LEFEVER,
MCIlElllS lllTAL
PO SOl( 1166
IlSCl PA 1 nos.
OUT ALONG THIS LINB - RBTAIN L.OWBR PORTION POR YOUR RBCORDS .c
.. .. .. ... ... ... .. .._ .. __...... .. .. ... .. .. .. .. .. - ..,J-_ ... ... .. .... .. ... ... - .. .. ... .. ... ... ... .. .. .. ... ... ... ~ - .. ... ... -:'. ... - ... ... .. .. .. ... ;' ... .. ... ..... .. PO ... "','" .. .
REY.1B4? IK(1a-8Il
"pTICE Of INHIRITANCE TAX APPRAIIIMENT, ALLOWANDE OR DIIALLOWANCE Of OEOUCTIONI AND AIIBIIMINT Of TAK
BSTATI. Of, HlllMPT MARClARlllT R fiLl NO.21 711-0635 AON lOll,
r:~ I
I CHANClED
TAX RETURN WASl, (X I ACCEPTeo AS FILEO
REIIRVATION CONCBRNING fUTURE INTEREST - SEB RlyeRSB
APPMIIID VALUI Of RETURN IA8BO ONI 1 SUPPLEMlllNTAL RlllTURN
,. ,Rul EII.I, (Soh. dull A)( 11
2. Slooka .ndBondl'(Sohldul. BI ,( 21~_
3. CloulyH.ld Slookll'lrln.rlhlp In",.at (Sohedull C) ( 3)
4, MorlalgulNolu R.o.I~.ble (Soh.dul. D) , ( 41
5. C.'hIBlnk bopo,II"Mllo; Per,ol,,, Prop.rlY (Sohedul. el ( 6) _
,,8., Jointly Own.d ProperlY (Soh.dule FI I el
7. Trlnlf.., (Soh.dul. G) ( 7)
S. TolIl A"II' ' .
!l
J'
,c
.00
.00
.00
.00
130,1119.56
.00
.00
!,
APPAOYID'D~DUOTlONI AND BK'~PTIO~'I
9, Funlrll 'Exp.nul/ Admlnl"'ltlve Colte/Mllo.llln,oul
Exp,nll' (Soh,duII H) ,. ( 9) . 00
10. O.blt/MQrlglg. Lllbllltlu/Lllnl (Soh.dull I) , (10) .00
I 1. Tolll Oeduotlonl ( 111
12. NII'Vllu. 01 T,x R.lurn (12)
13. Charlllbl.IGovlrnm.nlll' B.qU.,I, (Soh.dule J) (13)
, 4. N,I Vllu. 01 Elllle SubJ,ot 10 TIX (141
NOTBI If.n ......~nt w.. i..U~ prevloU'IY, line. '41 11 .nd/or 11 .nd 1? will
ref'.ct fll1Ure.th.t inolude thll tQt., of.AlJ.. re,urn. .......d to .d.t..
AI"IIMeNT Of TAXI
1 6. Amounl 01 IInl 14 Ilxlbl. It e% ral'
Ie. Amounl 01, 11"1 14 I,xlbl.' II 16% ral.
1'1. Prlnolpel TlX O~.
TAX CRBOlT~1 '
PA VMENT
DATE
12-02-88
Oc6-02-81l
01-26-90
(161
11el
.00
903,631.87
REceiPT
NUMBeR
402205
441484
5191161
DIBCOUNT (+)
INTEREST H
5,1l00.00
.00
1,395.00'"
104,500.00
5,906.86
21,050.611
AMOUNT PAID
8 DATB:,;~4-30-90
-"i"1
Ii !'~
:.:L "; .
,
N.
-..J
-0
b;,
i"'.,)
(S)
130,9111.56
.00
130.919,1\~
.QQ-,
903,'63hB7 .
x.oe-
X.ll1"
(11)
.00
135.1144.78
135,544.78
TOTAL TAX CRBDIT
" 'ALANCE Of TAX DUI 1?, 73CR
INTBRB.T .00
* ~l:lfo,~Id~~L T~E~:Jf see RMRSE POA CALCULATION TOTAL DUB 1 ?73CR
(I' ,TOTAL DUB IS LBSS THAN ." NOPAYMBNT II RlQUIRBD, I' TOTAL PUB tl RlfLBCTEO AS A
CRIOIT (CR) YOU MAY'~OUB A RBfUND. IBB 'RBVIRII 1101 0' THI. fORM fOR INSTRUCTIONS.)
ReSSRVATION: SIIII', ~f d.o.d.nll dying on or b.fora D.o,mber' 12. 19S2-- If .ny fuiure Inlernl In th., ..I.t. II
. tran.lerredln pQ."uIQn or .nJoym.nl 10 CII.. a (oollll.rall b.n,flollrln of Ih. d.o.d.nl .fler th.' .xplr.IIOM of .ny ..\al.
lor III. or lor, yeara. th. ,Commonw..llh h.r.bV Ixpralllv ra,.rv'l lh. righI, 10 appralu .nd '"'" lran.f.r Inherll.no, T4X"
II Ih. I.wful CI... S (ooll.I,III)ral. on .ny IIl0h futurt Inler..l, " , ' ,
PURPOSS, OP ,
NOTice: To f~1I1II Ih. rlqulram.nll 01 S.otlon 1740 of 111. Inherlt.no. .nd, elt.1I T.x Aol, Aoqe6 of 1\1\12 (72 PI. C.8.
S.otlpr , 1401, , , ' " ,',' " '
PAYMeN'l'l D.I.oh th. lOP po,rtlon of Ihll NOllo..~d lubmll wllh vour p.ym.nt 10 the R,glllerol Wllllprlnl.don
ravlra. ,Idl,
- ~M.k.,ohlok 01 mon.y ord.r p,Yabl. 10:, RIQIITlR Cf WI ~LS, AOINT.
"All p.ym.ntl rao,lv.d Ih.1I flrll b. .ppll.d 10 .ny Inler.11 whl,oh m.y b. du., wflh .nV<t.m,lnder .ppll.d 10 Ihl I.x.
ADMIN-
ISTRA Tlve .
CORReCTIONS: P.otu.1 .rrorldlloov,er.d onlhl. ......I11.nl .hllUld b. 4d,(jr',IUd In writing to: ,PA D,plttm.nt oLR'v,nu., sura.u
Qf Indlvldu.1 T,xII,ATTN:POII A....lm.nlR.vl.w Unll,tl'Pt. 2S0eO 1; Hlrrllburg. PA '7 I 2SMOeO I.
(717) 787-eeOIl. ' ..' ,
S.. !p.g. ,3 of, Ih. bOQkl'I"lnltr~otlpnl for, Inher!t.no. T.xRllurn for . R..ld.nl D.o,d.nl" (RBV" I 50 H for 111
.xpl.n.tlon of .dmlnl,tratlvlly opn'ol.bl, errora,'. , '.
If .ny t4xdu.' II p.ld wllhlh Ihrea, (31 o.lendlr monlh. .fterlh' d.o.d.nl'l death, . flV. Pero.n! lll%)dlloo~nt' 01
the I'X p.ld II' .1I0w.d., , ' " , .
Inter"l I,oh.rg.d blglnnlng wlfn flrll d.y 01 d,llnqu'n9Y. or nln, (\I) mQnth. .nd on' (11 d.y from Ih. tI.l. of
death, 10. the d.t. ofp.ym.nl.T.x.. whlol1 blo.m. d'lInqu.nl b.fora J.nuarV", 1 982 bear Inter.,1 .t Inl t.1I of .Ix
(\I%)paro.nl par 'Mum o.lo~lit.d .1 ,d.lly rat~ of .000Ie4. All IIxea whloh b.o.m. d.llnquent Qn .nd .fllt
J.nuary " 19S2 will b.ar Inllrlll .1 . 'rail whloh wlIl,vary from o'l.nder y.ar 10 o.llndar y..r wllh Ih.P.1I
'nno~no.d by th., PA D.p.rtmlht ofR.~.nu.. Th. 'ppllo.bll Inter..t ral.. for 1,IlS2 Ihrougl1 19S9"'e!
.A refund of I t.x oradlt. whloh WII 'nol raqu..I.d on Ih. T.x R'lurn. m.yb. ..qu..ted by oQmpl.llng .n "Appllo.tlon
for Rlfund 01 P.nn'vl~.nl. Inherll.nol .nd e.I.I.T.,x" 'iRBV- '3' 3). Appllc.tlon. Ir' .~.II.bl. '1 Ih. Offlol
of Ihl Rlgl.tar of Will,. .ny of Ih' 24 R.v.nu. DI.I,Iol Offlou. III frQm th' D.Plrtm.nl'l 24Mhour
Porm. Ordering t.l.phon. linn InHlrrllburg M (71 7) 787MS01l4, In Phll.d.lphl. .. (2151 580.20ee,
or In PII1.burgh - (4'2) 5e/j.3eO 1.' , ,.
Any PlrlY, In Inl,real nol ..IIIfled wllh th. 'P, pr.IIII11.nt. '1I0W,', no,', ordlllllow.no. of d,lduotlon., 0, r ...'..,I11.ht of
t.x lInoludlng dllOQUnt or Inl.r..\) II .how" on Ihl. Ncllo. m.y obJeot wllhln Ilxly (eo) d.y. of rto,lpl of Ihll
Notlo. Oy: , ','
M Mwllllln proteal to th' PA D.parlm.nl 01 R.v.nuI, ,Board of App..ll, Dlpt. 2S 1 021., Harrllt!urg. ~A 17 I 28M,1 02'.
-M.lebllon to h,'v, lh. m.ller' d.lermln.d ,.1 Ih. ,udll of th. .ooounl 01 Ih. p.raon.lreprc..nt.t1v.. OR
-Mlppul 10' th. Orph,n.' Courl.
"RBPUND (CRI:
OSJeCTIONSI
"
DISCOUNT:
INTeReSTI
V'1r Inlltlll RII. D.llv Inlar..tP,olor
19&2 2tl% .000548
11183 1 e% .00043S
19S4 11% .00030'
, 98!1 ,I 3% .0003B~
~"Inllrllt I. c4lcul.t.d II follow.:
INTIRIIT oSALfINOl Of T~UNPA1DK
:!W. Inler..\ RII. D.lly Inl..1I1 P.~t
'9se 10% .000274
19S7 9% '.000241
1985 11% .00030'
19S9 ,,% .000301
'990 ,,% .00030'
HUM.SR' or OAYS 0lL1NQUSNT K' DA1~Y, INTBASST 'AOTOR
M-Anv Notlol I..u.d .fter Ih. I'X b.oomel dellnqu.nl will refl.ol .n 'n\trllt o.IQul.\lon III flft.ln (15) diva!
b.yond Ih. dll. of Ih' ...I..m.nL II p.ym.nl II midi .fter \hl 'nl.r..1 oomput.lIon d.1I .hown on Ih. Nollol.
.ddltlOn.llnterllt mUll b. o.loullt.d" ' , ' ,
, ~
"
PA YMRNT:
REFUND ICRh
'I,
REPL Y
TO:
OISCOUNT:
INTEReST:
"
bol.oh ,the lop porllon of Ihll NOllo. Ind Iubmll wllh your p.ymenl 11'10d. payable 10 Ihe nafT1ea~d add',.." prlnl.d on
the reverae .Id.,
All paymonll r.oelved ehall, ilral be applllld 10 any I,nlerell Whloh may b. due wllh any rlimllnd'f Ippllod to' Iho la~,
,
A ..elund 01. la~ credll. which Wllnot requ18led on Iht Tax Relurn. may be reque.t~d pvo~mpl.t1nQ an ,"Applloallon
for Relund 01 Penn,ylvanla ,Inherllanoe and BII'le T.x":,IREV-'13' 3), Appllo.llona'lt. avellable II lho Olfloo
o,f Ih' Regl$\er of Willi. any of Ih. 24 RevenueOI,lrlcl Oil 1081. 0' f'om Ihe Oeparlmenl'a 24-hour
Fo'ms OrderinQtolephonollnu In Harrllburg (7'171,767-6094. In Phllad.lphle'. (2'5) 860-2055.
or In PlltlpurQh '. (4121 5ee-3eOl,
OUeallo~1 tllllardlnQ o"ora oontalned on Ihl, ,notloe ehould be addrell.d 10: PA 0.parl/11enI0f Rov.~u", BureaU
01 Individual TaxU. ATTN, POll Aeullm.nl R,vlew Unit. Oepl, 2S0eO 1. Harrl,bU,g. PA I 7126-0eO 1. ,
(7V~7e7 - e60e,
If .ny II~ dU, I,pald Wilhln Woe' (3) oal.ndar monlh. al,lor Ihe doood.nl'l dulh. a flvo pero.nl (6%1 dl190iml of
Iho lax Plld' Ie allowed" "
Inl.rell II0harg.dbeglnnl~g with flral dlyol dellnquenov. or nine (9) ,monlhl and one (1) day I,om the dal., of
death. 10 th., dall pf pO,YI1',en\. TI~ea ,WhlOh beOI/11o dollnQl,enlpefore January 1, 1862 bu,lnlo'ul II Iht rll',of al~
(e%) peto.nl !lor ann~{1\ oa,loulaled II a dally rale 01 .000' 64, All la~ea WhlOh beoam. "d.llnquenl ~n and aller
Janu'ry,1, ,19S2 will bear ,lnle'ul al a ral. whloh WIII'vary I,om oal.ndlt yell 10 oal'ndal'y~.r Wlth,lhtl rat.
announo.d ,by Ih' PA O,p.rlm.nl of Aovlnuo. The applloabl. Inlet.at ralu lor 1962 Ihrough 1969 ,are:
1!!L UI\ereal Rat. Oallv Inllre" Faolo, veil, Inle,..1 Rile O.lIy Interhl Faolor
-
1982 20% ,000646 198e 10f. , .00027'~
198a le% .000436 1987 9% ,000247
1994 '1% ;00030 I 1968 11% .000301
19 6 13% ' ,000366 '1989 11% .00030'
1990 11% ,000301
--Ihter..1 II oaloulaled II follOWS:
tNTBRIST . BA~ANca Of TA~ UNPAtD K NUMBER OP DAYS DBLINQUENT ~ PAt~Y tNTBRe'T fACTOR
..-ArW N~t1oe ;lIuedallJ'lh. II~ b.oomoe dellnqu.nt will refleol, an Intellll oalo~lalion 10 fltte,n (161 d'YI,'
b.yo~d Ih. ~.I' 01 ,Ihe u....m.nl, II plymenl II mlde aller Ihe IntetUI oomputallon dll. ahown on Ih. III~IIO'.
.ddlll~nal Intere" nW11' boc,ioulal.d. )