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Home My WebLink About80-00379 ',,':' ,". '" ~ ~ {; ,,~ "'~ . ~ P< "',~ ~ i ~ ~ , E-l ~ ~ , , lI:: ~ tn ,;1 ~ i ~ ,',' s , 0 -- 0 taJ oW ~ lit oW' .,. :11 LLI No, 21-80 'J' '1',' ~J r. r PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY in the Estate of HARTIIA B. I1AJERAN , deceased, Mary C, Lewis To niel ,iii d C, .~,fl8arB8F1, Register of Wills for the County of Cumberland, in the Commonwealth of Pennsylvania, IS Petitianer(s) are the execut=--- named in the Last Will and Testament of M"rth" R ~j,'jpr"n _ dated November 28. 197( 6;.<C Decedent was a citizen of the United States and a resident of Jo:~';~l Township dt,Jr;J.O/,,1g. Lower Allen ~XlIXllX0~ Cumberland County, Commonwealth of Pennsylvania. Decedent died on TlIP~r1.qy the 70th day of Hav A. D, 19~, in the County of _ ' ~; (",rr- S',j",""b' State of Haryland at the age of 63 years, basx ba& her Decedent has not been married and has not had children born to him since the execution of the above described Will. Decedent was possessed of personal property to the value of $150,000.00 and of real estate to the value of None as near as can be ascertained; said real estate situated as follows ~IM Therefore, your petitioner(s) respectfully appl ies for the probate of the said Last Will and Testament and for Letters Testamentary thereon, Dated June ,3 1980 Name and address of Petitioner(s) GCNE BANK. N. A. 21st and Harket Streets New Cumberland, PA. 17070 .&'j{"Al~ COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERU\ND ~ .C, . 11r,,*, "" e. r- of GGNB Bank. N, A.. Executor named in above application, being duly sworn according to low say(s) that the statements set forth in this petition are true to the knowledge and belief, and subscribed before ;./i2;f.){'1ALt '<-9 me June 3 19 80 i/;U t!!. J.~ ni~d c, ~t~, Register best of his Sworn (c 0/6 June 5. 1980 //-C-f'. <,/ ~,~ f< ~ . ,.,;j ,. z ~ ,., ~ 0 .. ~ H ~ ~ ~ ~ ~ ;,: pOl . << . . rJJ 0 ~ " ~ f-< ;g . ~ . ~ ! ~ Ul ol:I 0 << . <II i u . ,., II: " . 0 < > r.l z . c 0 ., 0 z ~ . "' f-< <: 0; " . . ~ . 0 = rJJ . :a ,., 0 " ~ c B H 0 ~ ;; r.j . << ~ U f-< . ~ H Z Z < Cl ~ 0 . 0 ~ f< Z u rJJ Ul ~ f-< .. ~ ... , ". . - ..., . . I (1) Ten Thousand ($10,000.00) Dollars shall be distribut d I: lito the issue of the said LUCILLE D. SNITII, per stirpes, who survive lIme. I: (7) The remaining balance thereof shall be added to and Ii , I!treated as a part of tile sllDre createdi.n pilrogrullh A above. Ii ITEN III: I appoint CCN!l !lANK, N. A., of New Cumberland, 'i ~SY1Vania, Guardian of any property which passes either under ~Will or otherwise, to a minor and with respect to which I am " ~ized to appoint a guardian and have not specifically done so. pro- ~vided that this appointment of a guardian shall not supersede the , [right of any fiduciary in its discretion to distribute a share wher , Ipossible to the minor or to another for the minor's benefit. Iguardian shall have the power to use principal, as well as income, i Ifrom time to time, for the minor's support and education (including 1COllege education, both graduate and undergraduate) without regard I,to his or her parent's ability to provide for such support and I Ication, or to make payment for these purposes, without further sponsibility, penn[ th is author Such edu-I re- to the minor or to the minor's parent or to any perso taking care of the minor. ITEM IV: I direct that all taxes that may be assessed in con ~equence of my death, of whatever nature and by whatever jurisdicti n ~impoRed, shall be paid from my residuary estate as a part of the I ~xpense of the administration of my estate. ITEM V: My Executor and Guardian shall have the following ~owers in addition to those vested in them by law and by other pro- , ~isions of my will, applicable to all property, whether principal lor income, including property held for minors, exercisable without ,I ~ourt approval, and effective until actual distribution of all i' I i,)Jroperty: II ,I ~ A. To retain any or all of the assets of my estate, reall LAW O,.,.lecs '11!0 r per son aI, in c 1 u din g s toe k 0 f my cor p 0 rat e f i due i a r y, 0 r 0 ( its \ nONE' '''JIlR I I ~parent holding company, without reoard to any princi),le of diversi-' I! 0 .'UDaI. 'TRUT I, h \ .r.w CU....r.lIII.,AHD,I"". '707tl . fication. Page 2 of 3 pages Eo< Q ,. Z Q ~ ~ ,. ~ . r.1 ~ Eo< " w ~ '" Ul ~ < ~ .., '" W Ul ~ ~ Eo< u ~ ~ ;;: w '" u. oIj G j ~ 0 c '" ~ r.1 ii . w ~ Z . ~ ;] ,.., -' 0 ,.., 0 ;; ~ ~ ~ Eo< " rn ~ Eo< w Ul Z ..: ,.., ," >~ . " . . OATH OF SUBSCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND \ This,.. ...... ,.., ..,....,JX.<!..,...... ..........".."......,..,.. ,...... day of..,.. ,.., ..;r,\I,\l.I'....,...., ,...., ,..' ......, ,...., .........., ,.. A, D" 19mL.., Mary C, L8Wi8 before me R:.l.u. d R ......L "".., Register for the Probate of Wills and grunting letters of Administration in and for said County of Cumberland, in the Commonwealth of Pennsylvania, personally came ,........,.... "",.."",..""..,., (;har.),\!,'i'.. .1;1." ,liMl n~ A" F.~ 1\." ,"-11\\, ,G,~XlJ;J.,<l,.:r". ,lla;11\ r.", ,(\'i',q,."""."..".""""".."""..",..."""""""...... the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and Testament of .....,....,..,...... ..Ha);~ha..Il...,Maj,ar.WJ. ,....,.."..........""..,.., ,.., ...."".. Dated ....,..!i~)(~\llp.~F.. ,f,?"..J,nx. late of ....,......,........~!?~~X..A!)~!1..J.:9,\'(\l,~,I:>JJ?..",....,.., ...... ,.." ,........"".... ....,.... Cumberland County Pa" deceased who being duly ,~1'\~F.!1....................,.........., uccording to luw, depose and say, that ,....~h~y...!'!~r.~.................. present, imd saw and heard the testa,t;-.:!-?L.....,............,.... ..,....,J:!i\r.~,h,i\..~.,..!:I,'!j,I'X!!!1......................,....,........ sign, seal,' publish, pronounce and declare the said instrument of writing as and for h,~~,......,.. Testament and Last Will, and at the time of so doing ....,..............,..~hl\............,..,....,was of sound and disposing mind memory and understanding, to the best of ,....,..........I;hl',ir........,...........,knowledge. observation and belief. ..~WIJXn..I;IL..........,..,..,..,...... and subscribed before /~ ~ " / " ".;;k~~d:::"),"'y;"',..,,. :;~~"....".,."....... 'f'r.. ' :..,....~c:.~..f.,J,.. " . ......,....,........... ..,~J~..,e:"~~,,.,",.,"""""""",.. R:~l...... . AIOIoo;.~gister AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA ( ss: COUNTY OF CUMBERLAND \ ..,..;,.. ...,...,...~:,.~"'~:,~~::..'," ~,~"~~~~"'~~?~1...~.:,'~:,"",.. ,"'" .,."" """",..",.,. "..."",..""..""",... .,..,..."being duly .....,..,..,...':~~~~,..,..............,..... says tha,t as nearly as can be ascertained the said decedent m........'......,....... ..."."""",.""",..""....' ,~~,~,~,~,,!-,, !!.~.,!,!::~,!,: ~::~""""""',.,.,"""""',..,""""",....,""""""',..,",..,"""""",..,',.,'" ,died on ,.............:!:!!~~,~,'!.Y...."..,.........., the ....f,9.!;h........,....,......day of ......,J:!i\Y.......,............,........,......,.... A,D" 19)).Q.., at or about ................,....,......,............. o'clock, ,..,M, ....,.....~!'!p.F.!1..,.....,..,................,..,and subscribed this 3rd Jun. ,.............................'..,.............. day of ..,....,..........,..,.. ,.~.,""",..."....,..,"",...,......,"",.....,.. 19, .~9.... before '9 1 ~' ,........~~~...t.;,'..I.. ':'~~~..........,..,..,......, Kklu.1I . ,-,...,vll, R gl!oiter GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate. In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration, attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker. All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the Inheritance Tax Return is filed, Evidence to support the decedent's or the estate's liability for the debts being claimed should be attached to this schedule, A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same household can claim the exemption, In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members of the same household as the decedent, t"' '1:l I:l n ~ M ~ ~ Z :>- 0 0 '" Cl n c:: I:l :;! Z s: Z t"' t'1 t'1 7': Z ::0 9 - 0 t"' Z Z t'1 ..., t'1 ..., z 9 ..., -:: M - 9 '" '" Z 0 '" 0 ..., 0 ." ." i:':l ~ ~ 0 'rj - 'rj 0 - z n - )- t"' c:: tIl t'l 0 Z -:: -:: ~ t'l t'l ~ :>- :>- i:':l ::0 INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. 'If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed, 3. Enter the date on which each debt was incurred and/or paid, 4. Enter the names of each payee, 5. Provide a brief explanation in the remarks column for each debt claimed, 6, Enter the amount of each debt being claimed, 7, The form must be signed by the person who has assumed the responsibility for paying the debts. PENNSYLVANIA INHERITANCE TAX GENEIIAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 ~rovides thai the following persons shall ~repMe and file a return: a. The personal representative of the estate of the decedent as to properly of the decedent administered by him and such additional ~ro~erty which is or lIIay be subject to Inheritance Tax of which he/she shall have or acquire knowledge; b. The transferee of property upon the transfer of which Inheritance Tax is or may be illl~osed by the 1961 Statute, including a trustee of property transferred in trust, ~rovided that no se~Male return need be IIwde by the transferee of property included in the return of a personal representative. 2. PLACE FOR FILING The return is to be filed in duplicate with Ule Register of Wills of the county wherein the decedent resided. 3. TIME FOR FILING The return is due nine months after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the nine-month ~eriod. 4. FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report required of hi III. . .shall be personally liable, . .to a penalty of 25% of the tax ultimately found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others. 6. PAYMENT OF TAX The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED, All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue, 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's estate or against any property belonging to a transferee liable for the tax. 8. FILING OF FALSE RETURN Any person who willfully makes a false return or report required of hilll shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or bOU1. R~V.451 EX+ (3.801 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT Estate of ITEM NO. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. SCHEDULE "B" PERSONAL PROPERTY (Instructions on Rc.'vcrse Side) Hartha B. Hajeran DESCRIPTION ASSETS TRANSFERRED FROH CCNB BANK, N.A. TRUST 1/311543-4 : $10,000 U. S. Treasury Note, 7.875%, due 5/15/83 $10,000 U. S. Treasury Note, 7.875%, due 5/15/86 $10,000 U. S. Treasury Note, 8.25%, due 5/15/88 $10,000 Federal Land Bank Bond, 7.95%, due 10/21/85 $10,000 Federal Land Bank Bond, 7.95%, due 2/25/82 $10,000 Federal Land Bank Bond, 8.125%, due 5/28/85 $10,000 Federal Land Bank Bond, 8.625%, due 2/25/82 $10,000 Twelve Federal Interest Credit Bank Bond, 7.95%, due 4/1/86 HARRIS SAVINGS ASSOCIATION CERTIFICATES OF DEPOSIT: 1/126955, 7.5%, due 1/10/81 Accrued Interest to Date of Death 1/130566, 7.5%, due 10/26/81 Accrued Interest to Date of Death 1/138513, 7.5%, due 3/1/83 Accrued Interest to Date of Death 1/138554, 8.0%, due 7/6/86 Accrued Interest to Date of Death Income to Date of Death on CCNB Bank, N.A. Trust 1/311543-4 Income to Date 0: Death on CCNB Bank, N.A. Trus t 1/311540-4 Transferred from CCNB Trust 1/311543-4: Honey Market Trust Principal Cash Proceeds from Closing Dauphin Deposit Bank & Trust Co. Checking Account 1/57-34954-1 CASH RECEIPTS: Capital Blue Cross Health Insurance Benefits Hanor Care, Inc. - Refund of Overpayment Capital Blue Cross: Refund to Cancel Contract $9,000 note dated July 9, 1975 given by Kenneth Conley and Kevin Kuhla to the decedent; no va1u is assigned to the note since in the opinion of counsel the note is uncollectible UNIT VALUE ESTIMATED MARKET VALUE 9,621.88 9,125.00 8,940.63 9,150.00 9,718.75 9,275.00 9,800.00 9,025.00 1,000.00 5.01 1,600.00 5.01 1,000.00 5.01 1,000.00 31. 60 1,120.61 363.10 113,738.00 .98 1,429.53 303.61 503.47 36.20 -0- TOTAL THIS PAGE 196,798.39 * DEPARTMENT VALUATION (OFFICIAL USE ONL Y/ " CCN B, MAIN OFFICE 331 SAIDGESTAEET NEWCUMSEAL'ANO, PENNSYLVANIA 1;070, 17;''7',7'1~;1dOO Trust Office 2101 Market Street, Camp Hill, Pa. 17011 CCNe HANK.NA , . , " heckinq Accounts: umber ate Opened alance at Date of Death ame of Joint Owner, if any I ~~vinqs Accounts: IU!,\ber 'Date', Opened lalance at ,Date of Death ( . . . lame of Jo~nt Owner, lf any I' _ , 1 3 2 '. 1 2 3 , :ertificates of Deposit: lumber Acct. No. 1-09-121572 late , ralue at Da te of Dea thC') CD , Total fame of Joint Owner, if any laturity Date 1/10/81 interest Rate 7'(f. , fnterest ,Paid Quarterly, Check-a-month ISemi-Annual, etc. " alao: 4-12-138554) , ! Date . lebts: DOD Value I Hat. Date I' Int. rate Int. pd. t I L,_ I , , , 1 J Cert. 126955 1/10/77 2 ./ Cut. 130566 10/26/77 $3,600.00 plus interest cert.3 138513 j 3/1/79 $1).03 . ~jbl).Uj lO/~b/lH 7'(f. Check-a-month j/l//jj In Check-A-month 1/6/78 'CD $1,000.00 plus 7/6/86 8'L Semi-Annual interest $31.60 . $1,031.60 ocia ticn tate of ~lartha B. Majeran l:e of Dea th: OS/20/60 QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving valuable and adequate consideration? (Answer "Yes" or "No".) No 2. Did decedent, within two years of death, transfer property from himself! herself to himself/herself and another party or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) ~ 3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following information: a. Age of decedent at time of transfer. b. Copy of death certi fi cate. c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer. d. All other information supporting nontaxability of transfer. 4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) No a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject to his/her power of disposition? (Answer "Yes" or "No".) No b. What was the transferee's age at time of decedent's death? 5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her death: a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) ~ b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) No 6. If the answer to five b. aoove is "Yes," state whether the right was reserved in decedent alone or others. 7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No".) No 8. Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Yes" or "No".) Nn 9. If the answer to eight above is "Yes," was the power to alter. amend or revoke the interest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Yes" or "No".) No ... \ I (1) Ten Thousand ($10,000.00) Dollars shall be distribut d to the issue of the said LUCILLE D. SMITH, per stirpes, who survive me. (7) The remaining balance thereof shall be added to and treated as a part of the share created in paragraph A above. ITEM Ill: I appoint CCNB BANK, N. A., of New Cumberland, Penn sylvania, Guardian of any property which passes either under this will or otherwise, to a minor and with respect to which I am author ized to appoint a guardian and have not specifically done so. pro- vided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share wher possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal, as well as income, from time to time, for the minor's support aud education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and edu- cation, or to make payment for these purposes, without further re- sponsibility, to the minor or to the minor's parent or to any perso taking care of the minor. ..., ITEM IV: I direct that all taxes that may be assessed in con sequence of my death, of whatever nature and by whatever jurisdicti n imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. ITEM V: My Executor and Guardian shall have the following powers in addition to those vested in them by law and by other pro- is ions of my will, applicable to all property, whether principal, r income, including property held for minors, exercisable without court approval, and effective until actual distribution of all roperty: ..." ."ICI. A. To retain any or all of the assets of my estate, real r personal, including stock of my corporate fiduciary, or of its arent holding company, without regard to any principle of diversi- " ication. Page 2 of 3 pages INSTRUCTIONS FOR SCHEDULE "0" 1. List full names and addresses of all who have an interest in the estate either vested, contingent or other interest. 2. Indicate the beneficiary's relationship to the decedent. Specify if stepchildren or illegitimate children are involved. 3. Indicate "Ves" or "No" if the beneficiary survived the decedent. 4. Indicate the date of birth of the beneficiary if the interest is a life interest, term certain interest or a future interest. 5. Indicate the interest of the beneficiary in the decedent's estate. For example: Specific bequests of a diamond ring, savings bonds or cash of $5,000; bequest of 25% of residue; remainder interest; etc. 6. At the bottom of Schedule "0" state those beneficiaries who are not living at the time the return is being filed and include date of death. REV-454 EX+ (3.S0) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT OECEOENT SCHEDULE "E" JOINTL Y OWNED PROPERTY (Instructions on Reverse Side) Martha B. Majeran DESCRI PTION TOTAL MARKET VALUE NONE \ T TOTAL THIS PAGE VALUE OF DECEDENT'S INTEREST -0- '* DEPARTMENT VALUATION (Offlcia' Use Only) ~ INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property. real and personal, owned by the decedent jointly with another party or parties as joint tenants with right of survivorship, Both tangible and intangible property are to be included. List real estate first. 1. Describe all real property as indicated in the instructions for Schedule "A", Describe all personal property as indicated in the instructions for Schedule "B". Include the name, address and relationship to the decedent of the co-owner (s) and the date the joint ownership was established. 2. Indicate the total market value of the jOintly owned property. 3, Indicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. t: '" I:j n ;>- ITl ;I> :;: Z ;>- 0 0 I:j (f) t:I - C'l n c:: I:j ~ Z s:: Z t"' ITl ITl ;.: Z '" 0 - 9 t"' Z Z ITl >-l ITl >-3 Z I p P >-l -< (f) ITl - Vl Z 0 (f) 0 >-l P "1 'r! '" ~ ~ 0 "1 - "1 0 - Z n - ;I> t"' c:: Vl ITl 0 Z -< -< ~ ~ ITl ITl ;I> ~ '" REY-<4114 EX.. tHol INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) Fi I e Number 21-80-0379 [!] Original o Supplemental o Remainder Estate Name. Martha B, MlljeraL Date of Death May 20 1-1280 Social Security Number 577-01-9247 REPORT OF INHERITANCE TAX APPRAISER I, th.. und..rllgn..d duly appalnt..d Inh..,ltanc.. Tn. App,al..., In and fo, th.. County af ~p."1~n1 P..nnlylvanla, da ,up..ctfully '..port that I hav.. app,all..d the '..a I and pe,"onal prop..,ty al '''Part.. In t .. a,egolng '..tum at th.. values ...t forth appallte ..ach Item In th.. lalt calumn to th.. 'Ight In Sch..dul,," "A", "B", "C", and "E" Dat..d: December 31. 1980 .h~r/'./ '/!'/JlA ,,,j ) INHERITANCE TAX APPRAISER INVENTORY I I CODE REMAINDER APPRAISEMENT ADJUSTMENTS (HARRISBURG USE CNLY) VALUE AS APPRAISED Real Property (Schedule A) Perlonal Property (Schedule B) Jolnt.Hlld Property (Schedul. E) Transfer. (Schedulo C) s 00+ 10+ None 20+ 30+ TOTAL GROSS ASSETS -----196...79B. .39 lolS Debt. and Deduetlons (SCHEDULE F) CLEAR VALUE OF ESTATE o Life Estot.. o Annuity 40. Mll FACTOR PRINCIPLE VALUE CODE FOR lISE OF REGISTER ONL Y Tax on $ Tax on S !;QQli. COMPUTATION OF TAX $ $ $ $ $ 6% 15% TalC on $ Tax on $ Tax on $ Exemptions Totol Estate TOTAL TAX INTEREST FROM BALANCE TO $ $ $ leu Credits DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST $ $- TAX CREDIT S + S = + = INTEREST FROM BALANCE DUE BALANCE TO $ CODE 92+ 93. ' I REV-4!51 (l-ao) COMMONWEALTH OF PENNSVLVANrA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT INHERITANCE TAX APPRAISEMENT - -= ,~ ~ ~- Estate of Marth.. B. Majeran File No. 21-80-0379 County Cumberland Date of Death Mav 20. 1980 In the event that any future Intarest In this estate Is trnndonod In possession or enjoyment to collntoral heirs c.f the decedent attor tho expiration of any 8I11lte for Uf. Dr for years, the Commonwei'llth hereby expressly reserves the rfght to apprafse and a5$85$ transfer inheritance t8Xes at tile lawful canateral rate on any .uch future Interest. PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S APPRAISED VALUE 1. TOTAL REAL PROPERTY - SCHEDULE "A" , . 2. TOTAL PERSONAL PROPERTY - SCHEDULE "B" 3. TOTAL TRANSFERS - SCHEDULE "C" . . . , 4. TOTAL JOINTLY OWNED PROPERTY - SCHEDULE "E" no TOTAL REPORTED PROPERTY 196,798.39 PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH TOTAL UNREPORTED PROPERTY None TOTAL GROSS ASSETS 196,798.39 LIFE ESTATE OR ANNUITY CALCULATION I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day with the Register of Wills. "'&'/',11" /,2 } -/fj}. to }r/} ) APPRAISER 12/31/80 DATE t: "<l tl 8 ~ t<l ~ ~ z ~ 0 Vl n ~ tl ~ z 3: z ~ t<l t<l ~ 9 9 ~ - z z ~ >-3 .., z 9 9 -< Vl t<l - Z 0 Vl 0 ~ 9 .." .." ~ ~ 0 0 I - .." ~ ~ .." .j:" :( r; 00 " " 'i - 'i ;l> I-' :>- t'" ~ I-' I:D c:: I-' . " Vl i:l I t<l "3 -< -< 0 ~ t%l t:l Z III ~ ~ ~ OJ p- I ~ 1-" COMMONWEALTH Of PENNSYLVANIA COUNTY Of CUMBERLAND I J 5S: I, J. A. Smiley, Trust Administrstor, CCNB Bank N.A. ___.____~. _~__...__.._____..... ....___.' .._+_.______ ..._. _ _________.._.1 .._._.____~_..____._______..__._'''_.___.___.___ being duly _,~.n____, ,,___,_.__ according to law, do po,.. and lay' that ho __is_Exec.utor_.____.__~ __,___ ____._______.0.___ .._u____ of tho E,tato of ,_Mm:.thn B. Haieran lato of Lower Allen Township , Cumborland County, Po.. decoased and that the within i, an inventory mad. by ,..._.CCNB.llank,..I{,A.....__ ,___ __,,_,_, the said Exec.utor of the entire ostato of ,aid decedent, con,i,ting of all the personal prop.rty and real e,t.te, except real e,tate outside the Commonwealth of Pennsylvania, and that the figures oppo,ito each item of the Inventory ropresent it's fair value as of the date of decedent', death, k N A E f CCNB Ban, . ., 'xecutor 0 \ Estate of Hartha B. Hajeran and ,ubscribed before me, ~ I /J __]y: ~" ',t:., Trust Administrator El(ecutor~~ 2101 Harket Street -~~- ~~;; ~'~O PHYl.LIS J, ROSS, Notary rub Ii. Camp Hill, CUlIIberland c.'1 PI. ....V Commiuio:lo Jillpirel ~, '" 1981 _Camp-Hill, PA 17011 Address Date of Death ___~--__ O'Y Hay Month 1980 Year INSTRUCTIONS I. An inventory must be filed within three month, after appointment of personal representative. 2. A ,upplement inventory mu,t be filed within thirty day' of di,covery of additional assets. 3. Additional sheets may be attached a, to personalty or realty 4. See Article IV, Fiduciaries Act of 1949, >- -,; . r- l;2 w . , ~ l- . . w ~ . ...., l1. U (:,- . ,0 0 VI . W W C ..... '" ". J: '" .. " I- l1. .; l1. ., Z I- ..J U. ~ ..J '" 0 ~ l1. 0 u. :l: W 0 <( w ,;. I > z '" ~ ~ <( Z 0 c c I 0 0 II VI z I 0 '" U Z w <( ~ ... l1. .. c ... . I :rJ '1: 0 . ..0 " E "1l .... ~ ~ 0 I . 0 0 . ..J U ii: co INFORMATION To insure proper credit to your account, tho ni.lme of Iho estate and file number should be clearly prinl' ed on the check or money order, This assessment is made in Accordance with Section 70B of the Inheritance and Estate Tnx Act of 1961 (72 P,S, ~ 2485-7081, To the extent that inheritance lax is paid within three (3) months after the death of the decedenl. a discount of five 151 percent is allowed 172 P,S, 9 2485.716), Inheritance Tax, other than tax on a future interest, is due at Ihe date of the decedent's death and becomes delinquent at the expiration of nine (9) months after the decedent's dculh (72 P,S, ~ 2485.711). Inheritance Tax on 8 future interest is payable within three (3) months after the transfer takes effect in possession and enjoyment and is delinquent thereaher (72 P.S. ~ 2485- 712). Calculate interest from the delinquent date shown on the face of this form to the date of actual payment USing the fallowing interest lable: ------------ --------.. ---------- --- ---- -------- - - - --- - --- -------- -- -- -- - -- -- 1 month ,005 4 months ,020 7 months ,035 10 months ,050 2 months ,010 5 months ,025 8 months ,040 11 months ,055 3 months ,015 6 months ,030 9 monlhs ,045 12 months ,060 1 days ,00017 11 davs ,00186 21 days ,00352 2 days ,00034 12 days ,00203 22 days ,00369 3 days ,00051 13 days ,00220 23 days ,00386 4 days ,00068 14 days ,00237 24 days ,00403 5 days ,00085 15 days ,00250 25 days ,00420 6 days ,00101 16 days ,00267 26 days ,00437 7 days ,00118 17 days ,00284 27 days ,00454 8 days ,00135 18 days ,00301 28 days ,00471 9 days ,00152 19 days ,00318 29 days ,00488 10 days ,00169 20 days ,00335 30 days ,00500 --------------------- ---- -------- --- - ---- - - - ---,---- - - - - ----..---- --- -..~ Any party in interest, including the Commonwealth and the personal representative, not satisfied with the asseSsment may object thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P,S, 9 2485-1001), Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-80-379 Estate of ~~RTHA B. MAJERAN, Deceased Late of Lower Allen Township FIRST AND FINAL ACCOUNT OF CCNB BANK, N. A., EXECUTOR Dated of Death: Hay 20, 1980 Letters Granted: June 5, 1980 First Complete Advertisement of Grant of Letters: June 20, 1980 Account Stated to January 15, 1981 PRINCIPAL SUMMARY & INDEX PAGES Receipts Net Gain or (Loss) on Conversions 3 5 $203,553.39 (4,375.00) $199,178.39 -39,437.53 $159,740.86 -1,500.00 Adjusted Balance Less Disbursements 6 Balance before Distributions Distributions to Beneficiaries Investments Capital Changes 6 Principal Balance Remaining $158,240.86 INCOME Receipts Less Disbursements Balance before Distributions Dis tributions to Benefidaries Income Balance Remaining COMBINED BALANCE R~~INING ",','(",,' : 9-17-80 7-7-80 PRINCIPAL RECEIPTS Inventory Filed Per Copy of Inventory Attached Subsequent Receipts Social Security Administration, Death Benefit Account Receivable Penn-Treaty Insurance Co. - Settlement Due From Litigation TOTAL PRINCIPAL RECEIPTS 3 LiCLti :JU rll~Z ~J5 ,:': $196,798.39 255.00 6,500.00 $203,553.39 Invontary 01 the '001 and p",anal ..tat. of Ma~A...n.-Na44~= docoa..d, REAL PROPERTY NONE PERSOl;Al. l'RCF'ERTY ASSETS TRANSFERRED FROM TilE IiAIlTlIA B. MAJERAN TRUST BY ccm BANK, N.A., TRUSTEE AT DA'!F. OF DF..ATII VALUES: 1. $10,000 U. S. Treanury Note, 7.87S~, due 5/15/83 2. $10,000 U. S. ';'rIJaaury Note, 7.875%, due 5/15/86 3. $10,000 U. 3. 'l'railaury Note, 8.25%, due 5/15/88 4. $10,000 Federal I.nnd Bank Bond 7.95%, due 2/25/82 5. $10,000 Federal Land Bonll BOJllcl, 7. ~5?;, due 10/21/85 6. $10,000 Fedoro1 Land Bonk BOlld, 8.125%, due 5/28/85 7. $10,000 Federal Land nank Bond, 8.6251., due 2/25/82 8. $10,000 Twelve Federal Interent Credit Bank Bond, 7.951., due 4/1/86 9. Money Market Trunt 10. Income to Date of Death on the Trust 11. Principal Canh BAlance of the Trunt I~IS SAVINGS ASSOCIATION CERTIFICATES OF DEPOSIT: 12. '126955, 7.5%, due 1/10/81 Accrued Interest to Date of Death 13. '130566, 7.5%, due 10/26/81 Accrued Interent to Date of Death 14. '138513, 7.5%, due 3/1/83 Accrued Interent to Date of Death 15. '138554, 8.0%, due 7/6/86 Accrued Interent to Date of Death 16. PROCEEDS FROM CLOSING DAUPHIN DEPOSIT BANK & TRUST CO. CHECKING ACCOUNT '57-34954-1 17. INCOME EARNED TO DATE OF DEATH ON TIlE CONRAD MAJERAN TRUST, CCNB BANK, N .A., TRUSTEE MARTHA B. MAJERAN, BENEFICIARY 18. Capital Blue Croon-Health Inourance Benefits 19. Manor Care, Inc. - Refund of Overpayment 20. Capital Blue Crons - Refund to Cancel Contract JOINTLY \lEI.D PROPEJIT! NONE 9,62 88 '!I.ll 00 8,94 63 9,71 75 9,15Q 00 9,27~ 00 9,80Q 00 9,02~ 00 113,738 00 1,12(1 61 I 98 l,OO~ 00 5 01 ::::16 g~ 01 1,00 00 3t' 60 1,42 53 I 36~ 10 ' 30~ 61 5013 47 3~ 20 $196,7 8 39 COMMONWEALTH' OF PENNSYLVANIA I, ... Cq.UNTY 9F CUMBERLAND J ss: I, J. A. Smiley, Trust Administrator, CCNB Bank, N.A. being duly according to law. depo,e, and say' that he i ~ F.xprntnT' of the E,tate of Martha B. Ma1eran late of Lower Allen Township . Cumberland County. Pa.. dec..oed and that the within is an inventory made by CCNB Bank. N.A.. . the said Executor of the entire estate of ,aid decedent. con,isting of all the persona' prop.rty and real estate. except real estate o"iside the Commonwealth of Pennsylvania. and that the figures opposite each item of the Inventory represent it's fair varue as of the date of decedent's death. CCNB Bank, N.A., Executor of Estate of Martha B. Majeran By: (] ct. ,.j....;.l ":i-. Trust Administrl1.tor (j E..cutorJ~ sworn ,,):...,..~. ~-:o:.'Af-'" 1/ 192'0 '~/k7e~ , PHYLLIS J. ROSS. Nolory tabU. Camp HiD. CUIf.be,l.nd Ca" Plio loIy Comm;..;.. bpi... IoIJ 6, 1981 and subscribed before me, 2101 Market Street r.~mp Hill. PA 17011 Addr.1I Date of Death 20 Day May Month 1980 Y..r INSTRUCTIONS "I. An inventory must be filed within three months after appointment of personal representalive. 2. A supplement inventory must be filed within thirty days of di,covery of additional assets. 3, Additional sheets may be attached a, to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. >- 1 -ti I- w ~ " M ~ '" I- .. W -< .. 0.. I- u 0 VI .. .. 0 w w C '" ... J: '" .. .. ..- 0.. 0.. C I- ..J U. ~ ~ Z -< 0 'Itt' .. 0 U. ..J 0.. :I: W -< w ,I > 0 '" :>:: ,,:. -< z I. - z 0 c c ., 0 .; r VI Z I 0 '" 0 Z w -< III -4 ... 0.. .c "tl ... C '" - .. .. -.:: =f 0 .. .J:J "tl ... , .. E - .! 0 I, .. " 0 ..J 0 u: ... 6/18/80 8/11/80 PIliNG I PAL GONVl\llSlONS INTO GASH =. -" Gain Los s - j!. ,50.0-.2J:.l'!l..!-IjJ! Shol.t-Term Procccdt:l Aecount Value U. S. Government $4,500.00 4,500.00 Securities ilO,700 Tnmt for Short-Term U. S. Government Securities Proceeds $10,700.00 Account Value 10,700.00 12/10/80 U..tl.l!.L:J:.rust for Short-Term U. S. Government Securities Proceeds $ 3,787.00 Account Value 3,787.00 1/12/81 $1,000 IIl1rris Savings Association Certificate of Deposit ] .5%, Due 1/12/81 Iledeemed lit $ 1,000.00 Account Value 1,000.00 1/13/81 $1,000 Harris Savings Association Certificate of Deposit 7.50%, Due 3/1/83 Iledeemed at $ 1,000.00 Account Value 1,000.00 1/13/81 $1,000 Harris Savings Association Certificate of Deposit 8.0%, Due 7/6/86 Redeemed at $ 1,000.00 Account Value 1,000.00 1/13/81 1/15/81 1/15/81 1/15/81 1/15/81 1/15/81 $1,600 Harris Savings Association Certificate of Deposit 7.5%, Due 10/26/81 Redeemed at $ 1,600.00 Account Value 1,600.00 $10,000 U. S. Treasury Note, Inventoried at Proceeds 7.875%, Due 5/15/86 $9,125.00 _!l..lilll..illL 925.00 $10,000 Federal Home Loan Inventoried at Proceeds Banks 8.625%, Due 2/25/82 $9,800.00 9,437.50 362.50 $10,000 Federal Home Loan Inventoried at Proceeds Banks, 7.95%, Due 2/25/82 $9,718.75 9.368.75 350.00 $10,000 Federal Home Loan Inventoried at Proceeds Banks, 8.125%, Due 5/25/85 $9,275.00 8,312.50 962.50 $10,000 Twelve Federal Int. Inventoried at Proceeds Credit Banks, 7.95%, Due 4/1/86 $9,025.00 8,200.00 825.00 4 PRINCIPAL CONVERSIONS INTO CASH Gain Loss 1/15/81 $10,000 Federal Land Banks, Inventoried at Proceeds 7.95%, Due 10/21/85 $9,150,.00 8,200.00 $ 950.00 TOTAL $4,375.00 $4,375.00 Net Loss Transferred to Summary 5 .,.':.'''';.' 6-11-80 6-11-80 6-17-80 6-17-80 6-17-80 6-18-80 6-20-80 6-23-80 7-7-80 7-7-80 7-7-80 7-11-80 8-12-80 8-22-80 10-22-80 11-3-80 12-9-80 8-12-80 PRINICPAL DISBURSEMENTS Louise Russo, Bookkeeping Services and Miscellaneous Expenses $ Prouser & Ross, Accountant's Fee for Preparing 1979 Federal & Pennsylvania State Tax Returns Pa. Department of Health, 3 Death Certificates Stone, Sajer & Stewart, Reimbursement for Probate & Letters Walter E. Goozh, M.D., Professional Services Musselman Funeral Home, Funeral Expense Bionetics Medical Laboratories, Professional Services Drug Lane, Prescription Service The Patriot News, Legal Advertising E. D. Soma, PA, Professional Services Pathology Associates, Professional Services Cumberland Law Journal, Legal Advertising Register of Wills, Pa. Inheritance Tax Tax $9,599.99 Discount 479.99 Register of Wills, Filing Inventory, Debts & Deductions and RCC Register of Wills, Pa. Inheritance Tax Register of Wills, Certified Copies of Will Internal Revenue Service, Federal Estate Tax Reserved for the following: Stone, Sajer & Stewart, Attorney's Compensation CCNB Bank, N.A., Executor's Compensation Wildeman & Obrock, Reserve for tax preparation Register of Wills, Reserve for Filing Account Stone, Sajer & Stewart, Litigation Expense Reserve Internal Revenue Service, Federal Income Tax Pa. Department of Revenue, Pa. Income Tax Due TOTAL PRINCIPAL DISBURSEMENTS PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES Lucille D. Smith Cash Bequest TOTAL PRINCIPAL DISTRIBUTIONS 6 113.59 100.00 9.00 73.00 152.00 3,579.62 11. 55 44.96 22.50 9.00 32.70 18.00 9,120.00 9.00 781. 96 4.50 5,328.41 8,371.94 8,642.14 100.00 200.00 2,166.66 337.00 210.00 $39,437.53 $ 1,500.00 $ 1,500.00 , i , , i I' I I ! 6-11-80 6-27-80 7-25-80 9-25-80 11-6-80 PRINCIPAL INVESl'HENTS $114,000 Trust for Short Term U. S. Government Securities $ 2,000 Trust for Short Term U. S. Government Securities $ 2,800 Trust for Short Term U. S. Covernment Securities $ 4,000 Trust for Short Term U. S. Government Securities $ 1,800 Trust for Short Term U. S. Government Securities $114,000.00 2,000.00 2,800.00 4,000.00 1,800.00 CAPITAL CHANGES NONE INCOHE RECEIPTS Harris Savings Association Certificates of Deposit: ,$1,000 7.5%, Due 1/10/81, 1/126955 7-2-80 Interest $ 7.54 7-30-80 Interest 6.25 7-30-80 Interest 6.25 8-29-80 Interest 6.25 9-30-80 Interest 6.25 11-3-80 Interest 6.25 12-2-80 Interest 6.25 1-5-81 Interest 6.25 51. 29 $1,000 7.5%, Due 3/1/83, 11138513 7-30-80 Interest 6.25 7-30-80 Interest 6.25 8-29-80 Interest 6.25 9-30-80 Interest 6.25 11-3-80 Interest 6.25 12-2-80 Interest 6.25 1-5-81 Interest 6.25 1-13-81 Interest 9.01 52.76 $1,000 8.0%, Due 7/6/86, 11138554 7-2-80 Interest 9.21 12-31-80 Interest 40.81 1-13-81 Interest 2.67 52.69 $1,600 7.5%,Due 10/26/81, 11130566 7-30-80 Interest 10.07 7-30-80 Interest 10.07 8-29-80 Interest 10.07 9-30-80 Interest 10.07 11-3-80 Interest 10.07 12-2-80 Interest 10.07 1-5-81 Interest 10.07 70.49 7 $10,000 Federal 10/23/80 1/15/81 INCOME RECEIPTS Land Banks, Interest Interest ?95%, Due 10/21/85 $397.50 185.50 $10,000 Federal 8/25/80 Home Loan Interest In teres t Banks, 7.95%, $10,000 Federal 11/28/80 1/15/81 Home Loan Banks, Interest Interest 8.125%, $10,000 Federal 8/25/80 1/15/81 $ 583.00 Due 2/25/82 $397.50 309.17 706.67 Due 5/28/85 406.25 106.08 512.33 Home Loan Banks, In teres t Interest 8.625%, Due 2/25/82 $431. 25 335.42 $10,000 Twelve 10/1/80 1/15/81 Federal Int. Interes t Interest Credit 766.67 Banks, 7.95%, $397.50 229.67 Due 4/1/86 627.17 $10,000 U. S. Treasury Notes, 7.875%, Due 5/15/83 11/17/80 Interest $10,000 U. S. 11/19/80 1/15/81 393.75 Treasury Notes, Interest Interest 7.875%, Due 5/15/86 $393.75 132.70 526.45 $10,000 U. S. Treasury Notes, 8.25%, Due 5/15/85 11/17/70 Interest 7/8/80 8/6/80 9/4/80 10/7/80 11/5/80 12/4/80 12/16/80 1/7/81 6/10/80 Trust for Short-Term U. Interest In teres t Interes t Interest Interes t Interest Interest Interest 412.50 S. Government Securities $654.85 810.92 766.30 768.39 893.61 985.92 1.39 1,258.89 6,050.27 Transfer from CCNB Trust Account #311543-4, income from Date of Death Interest Due on Money Market Trust 6/16/80 6/24/80 406.25 372.70 TOTAL INCOME RECEIPTS Transfer from CCNB Trust Account #311543-4 975.52 $12,560.51 8 I" " REV-483 (e-78) COI/MONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF FIELO OPERATIONS INHERITANCE TAX SECTION OFFICIAL NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX /I-df-"I DATE: EST ATE OF: FILE NO: COUNTY OF: DATE OF DEATH: .,2.-I'1-i'/ /J1,1f/< Th", /.1. ..://- PC' - 379 (! tlfrl J"rI~/"'p/ .$"-~(1- 8'0 /0/..." ;",-~,/IA' ~ TO: -----------------------------------------------------------------------------------------~ t\. DETERMINATION: 1. Taxable estate based upon: The United States Estate Tax Raturn (Form 706) The communication from the Federal Government confirming the acceptance of or changes to the Federal Estate Tax Return 2. Amount of credit for State death taxes (as verified) 3. Pennsylvania inheritance tax assessed (excluding any discaunt and/or interest) 4. Normal inheritance tax paid to other States or Territaries of the United States (excluding any di scount and/or interest) 5. Total inheritance tax credits (line item 3 plus line item 4) 6. Total liability for Pennsylvania estate tax (line item 2 minus line item 5) NOTE: Complete line items 7 and 8 ONLY when determination is based on Federal Closing Letter 7. Amount of Pennsylvania estate tax assessed on determination dated Addition (reduction) to Pennsylvania estate tax (line item 6 minus line item 7) 8. $ l,?j tl/'1, 5"1 $ fl9t:;. .;.:r- $ ;&,3J'1. 'IS" . $ -0- $ Ie' 3J'1. PS- I $ -0- $ $ Determination prepared by: JfVIA/"V'; ~ Dote: .2-19-,['1 ------------------------------------------------------------------------------------------ B. ASSESSMENT: 1. Pennsylvania Estate Tax reflected on: line item A (6) line item A (8) 2. Les s credi ts: DATE OF PAYMENT INTEREST ($ ) (5 ) (5 ) AMOUNT PAID 3. Balance of Pennsylvania estate tax due Interest is due at the rate of six (6) percent per annum from Assessment prepared by: Date: $ CREDIT = = = $ to the dote of payment. AQENT FOR THE COMMONWEAl.TH SEE REVERSE SIDE FOR INSTRUCTIONS INSTRUCTIONS To insure proper credit to your occount, the nome of the estate and file number should be eleorly printed on the check or money order. This determination ond assessment is mode in accordance with Section 421 ond Section 732 of the Inheritance ond Estate Tax Act of 1961, 72 P. S. 2485-421, 732. The estate tax imposed by Section 421 is due at the dote of the decedent's death but sholl not become delinquent until the expiration of eighteen (18) months after decedent's death provided that any estate tax occasioned by 0 linol change in the Federal return or of the tax due thereon sholl nat become delinquent until the expiration of one (1) month after the person liable to pay the tax receives linol notice of the increase. Calculate interest fram the delinquent dote shown on the face of this form to the dote of payment using the following interest tob'e: --------------------------------------------------------------------------------- 1 month .005 4 months .020 7 months .035 10 months .050 2 months .010 5 months .025 8 months .040 11 months .055 3 mon ths .m 6 months .030 9 months .045 12 months .060 1 day .00017 11 days .00186 21 days .00352 2 days .00034 12 days .00203 22 days .00369 3 days .00051 13 days .00220 23 day s .00386 4 days .00068 14 days .00237 24 days .00403 5 days .00085 15 day s .00250 25 days .00420 6 days .00101 16 days .00267 26 days .00437 7 days .00118 17 day s .00284 27 doys .00454 8 days .00135 18 days .00301 28 days .00471 9 days .00152 19 days .00318 79 doys .00488 10 days .00169 20 days .00335 30 days .00500 --------------------------------------------------------------------------------- , .1 Any party in interest, including the Commonwealth and the personal representative, not satisfied with the assessment may object thereto within sixty (60) days after receipt of this notice os provided by Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. ~ 2485-1001) Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: