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Home My WebLink About80-00391 \ .""" a') ,M .~ ' .. ..~ )L~ ~ . ~ , ~ It ,. .fiQ .. a . Q . ~ ~ :;11 ~t) ~. '"'" 0 u ... Jit .,. lD 0 ... .-l Z a.:i No, 21.80 391. PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY in the Estate of THOMAS M. MONYER , deceased. MARY C. LEWIS To~W1'Il!IY4Il4l!){~mtS0lQ, Register of Wills for the County of Cumberland, in the Commonwealth of Pennsylvania, IS Petitioner~X/ll1'.8I: the executoR named in the Last Will and Testament of THmlAS M. MONYER dated FEBRUARY 15,19? 5 Decedent was a citizen of the United States and a resident of l'Awl'lxblip: Borough, Cumberland County, Commonwealth CARLISLE of Pennsylvania. Decedent died an WEDNESDAY the 28th day of MAV , A. D. 19~, in the County of CUMBERLAND , State of PENNSYLVANIA at the age of .. 87 years. x:.bos( XU x~ 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 $70.000.00 and of real estate to the value of NONE as near as can be ascertained; said real NONE estate situated as follows Therefore, your petitioner(s) respectfully =~ for the probate of the said Last Will and Testament and for Letters Testamentary thereon. Dated_MAY 30, 1980 Name and address ~i'lAlI ~I f . . ( Ja e F. urke, Trust Officer o Petitioner s) Farmers Trust Company , Wp~t High ~trppt Carlisle, pennsylvania 17013 COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND JANE F. BURKE, TRUST OFFICER OF FARMERS TRUST COMPANY named in above application, being duly say(s) that the statements set forth SWORN according to law in this petition are true to the best of HER knowledge and belief. SWORN TO and subscribed before 0.nAU.. .~- Jarre F. Burke me, May 30, 19!1L_ 1:1 .~ J5'JO ~ Filed; eRl-tP/-.3?,1 June 10, 1980 JAMES D.FLOWER Attorney:Myers,Myers,Flower & Johnson . '. . ' OATH OF SUBSCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA 18s: COUNTY OF CUMBERLAND f . 9th June This ...............,.............................................................. day of ....................."..........,.................."",........... A. D., 19.aO.... before me ...........M.g);'.Y....~.,....l...~w.iR........................................................................... Register for the Probate of Wills and granting letters of Administration in and for said County of Cumberland, in the Commonwealth of Pennsylvania. personally came ...q.~~~.~....I?.~..X~.9.~~E.. .~!:l.9...!?~ !:lX!J.!'! ...r;;. ,....~!!-.Y.~ny...... ...... ................... ..... ................................ .................................................................................................................................................................................................. the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and Testament of .................Thamas...M....Mon.y.er...........................................................................Dated...~.~~E.~~EY.....~~.!....~.???.. the Borough of Carlisle, late of .......................................................................................................................... Cumberland County. Pa.. deceased who being duly .............l>!<<Q.I:!:\........................ according to law. depose and say. that ...th.e~...ltle.r:e......................... present, and saw and heard the testa.t.9.);'............................. .......:!'.bQlt1.<lR...M.....I1Qny.l'lx:............................................. sign. seal. publish, pronounce and declare the said instrument of writing as and for hj.1!............ Testament and Last Will. and at the time of so doing .............'!:~.9.~~.~...~.:...~9.I:!Y.~E............. was of sound and disposing mind, memory and understanding. to the best of .........~~.~~E......................................... knowledge. observation and belief. ................,Sw.arn...t.o................. and subscribed before 7~~1 / ...............1.1:~........~.~........................................ .....qljcUj.....(l.......;f~.... Register. AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA 1 ss: COUNlY OF CUMBERLAND f ............................................................................................JAN~........E......f.)uKKe..................................... being duly .................s=;[:I1..................... says that as nearly as can be ascertained the said decedent ............................................ Thomas M. Monyer . ............................................................. ....... ........ ..................... .............................. ...................... .............................. died on .W.~9.~~.!'!31!-Y............. the .........?!!.t.P..................... day of ....................M1J.y........................................... A. D.. 19l!.O..... at or about ..................~.~.:.~.~................. o'clock, ~:. M. ................Sw.ox:n...t.o..................... and subscribed this ............................~.~~.~................ day of ....~~~:.......... 19,JHL. before .......q/lt.UJf..t.~.,....~~!..... ......~.~................................................... OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENN5YLVANIA~ 55: COUNTY OF CUMBERLAND Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the Jane F. Burke County of Cumberland, personally came ~~~.?:"J:,!!.?~...9.~.f.~.~.e.~...~.f....y'.~!:,I}).e.!:.~...!E.~.~!:. Company who, being duly .............9.W.9.F..p....... do !l.9........ depose and say that as ...);;~.~s:.lt.t.9.L....,........................................... of the last Will and Testament of ........'J;!.1:g.I))!'!-.~...!1,....!19.P.y.!lJ:..................................................................... deceased ...............},..t...................... will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And also will diligently comply with the provisions of the law relating to Transfer Inheritances. Sworn to and subscribed ................................. before me. ~~.............................................. May 30 80 ................................................................ A. D., 19......... t!li~....~.:..~~............................ ............................................................................................ I.L o .,; 01 ell' " 0- ~ ~ .... 0 p:: C'1l r>l ell: :>< *1 ~ '" 01 ~ ~\ . - vl ::E: ~ .: u: dl (J) 1:<: ~\ :ii ,5 fsl: 0 -.:l 01 II: " Eo< -.:l 01' l w N: 8 :It:: !: l "'" -.:l ..!! c ~ .. DECREE 'l"'I ~ (j) 01 l"l C'~ I 0 ell .!t .Q N 00 . ~ - N ~ 3 al .J .J - ~ . ", Be it remembered that on the ........~~~~........ day of ........:......,,'~~~.~............................... A. D., 19.8.0.... there was probated and recorded the last Will and Testament of .....Thamas..M*...Monyer............................................... late of ...~~.<<;:...~~.~.?~.'?~..9.~...~~E~.~.~,~.<<;:............................... Cumberland County, Pennsylvania. Deceased. Letters ................:;'.~.~~.~~.~?.~.~~.Y.................... were granted to .. ..~~~!7E,~...~~.?~.~...~.<?~p..~~.y.......................................... Witness my hand and official seal the day and year aforesaid. ............".....'1)f?1.J:.....(::...~,~;;...... - . . . ;V.45111.aQ) IMMONI'lEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY (ItlstructiOfl.'i Of' Rt'vnrsu Sic/I!) state of Thomaa M. Monyer *' ESTIMATED DEPARTMENT rEM DESCRIPTION UNIT MARKET VALUATION ~O. VALUE VALUE (OFFICIAL USE ONL Yi 1 Principal Cash, Farmers Trust Co. Attorney-in- Fact for Thomas M. Monyer 10,902.46 2 Income Cash, Farmers TRust Co. Attorney-in-Fact for Thomas M. Monyer 116.00 3 Money Market Certificate, Farmers Trust Co. due 5/30/80 42,000.00 4 Certificate of Deposit #6680459, Cumberland Valley Savings & Loan Assn. due 6/29/80 10,000.00 5 Interest to date of death on Item #4 251. 42 6 Acct. #164713, Cumberland Valley Savings & Loan As n. 9,246.90 7 Interest to date of death on Item #6 212.89 8 Certificate of DeposIt #2-9-901471 First Federal Savings & Loan Assn. due 6/30/80 5,J.00.16 9 Interest to date of death on Item #8 22.62 10 Proceeds American Express Travelers Checks 300.00 J.l Refund, Carlisle Hospital 594.00 12 Refund, Forest Park Nursing Home 152.88 13 Refund of premiums. NARFE Health Insurance 159.50 14 Proceeds Policy 9467862, Metropolitan Life Insuran e Co. 588.29 . TOTAL THIS PAGE 79,647.12 ~-------- ----.------ . .. .. V"D"E~+ lSoIO) IMMONWIAL TH Of PENNSYLVANIA DEPARTMENT Of REVENUE TRANSFER INHERITANCE TAX REI/DENT DECEDENT (ln,tructlon, on Rr"''' Sid.) * SCHEDULE HE" JOINTL Y OWNED PROPERTY ;tate of ThomaH ~I. Monycr M TOT AL p\ VALUE OF DEPARTMENT DESCRIPTION MARKET DECEDENT'S VALUATION I, VALUE INTEREST IOfflclal Us. Only) - . NONE . - TOTAL THIS PAGE I :11 ~ifr~w;~::)!:~:{:~'" (' ,~-, 'COM;ri;';~~~-OF P~'NNS~:NIA , 4 "No:Ko00389" :" DEPARTMENT OF REVENUE i ~1'':'\~;\1'" " " OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX ; , - " ,; '.j , .\ ; :~, '," " ; l~ ~ '. ECEIVED ra~&'. Tnlt e-"y d fROM --.--- ADDRESS P .0. BOX 220 - TAX AT 6% TAX AT 15% TAXAT_% ESTATE TAX 587.87 carli.le, pal 17013 '--~frteT~[N;~;~ATj(jby-i8~-i98o------------- TOTAL TAX CREDIT FiLE NUM8ER 21-80.-391 OUNTY eUlDberland m m LESS DISCOUNT PLUS % INTEREST (FROM TO_I DATE OF PAYMENT Janll&ry 2, 1901 lAME OF OECEDENT TJIlMM M. MOII1YIl\ 587.87 ----------------------------------------- TOTAL AMOUNT PAID POSTMARK DATE REMARKS: "PAID III I'ULL" RECEIVEO BY / SEAL t REGiSTER OF WillS ". SUPPLEMENTAL * REV.449 EX+ (3.601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT AFFIDAVIT OF FIDUCIARY (In.tructlon. on Rov.". Sid.) Esiate of Thomas M. Monyer Lost Address Fores_~ Pa,-!LNJlrsing Home Carlisle, PA 17013 Dote of Death May 28, 1980 201 18 9374 Social Security No. County File No. 21 80 391 21 80 391 Bureau File No. (CITY} {SlA TEl (ZIP) 1. Decedent died: ( ) Intestate (without 0 will) ( X) Testate (leaving 0 lost will--copy attached) 2. Is the filing of 0 Federal Estate Tax Return required for this estate? Yes_ No X 3. (x ) Executor/Executrix Administrator! Admini stratrix Nome Farmers Trust Company Address P.O. Box 220 4. All correspondence should be moiled to ( Attorney (X ) Fiduciary. co cd (j~ ",'" c: - ..,,~ :r" f;;o7: ':% ~o ro ' '"" rl"l;Q ",0 '" "10 f"- ';1.1 i,.,....., 'D ~ ";".c,"'l ~....~ i5~ --.J , .:'') ',,"rl ~;:.-; "'C .,.~ :', () ''oj '1 ~. ~'~ :~ " Carlisle, PA 17013 (CITYI lSTA1El (ZIP) 5. If on attorney is representing the estate, indicate: Nome Myers. Myers, Flower & Johnson Address One West High Street Carlisle, PA 17013 (CITY) (STATE) (ZIP) List 011 safe deposit boxes registered in the decedent's indivi'dual namehar jointly with, or os on agent or deputy of another, or in decedent's individual name with right of access by anot el as agent or deputy. Include the nome and address of the bonk or other institution where the safe deposit box is located, the name (s) in which the box is registered and the relationship of the joint holders to the decedent. NAME ANa ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT MAINTAINED A SA FE DEPOSIT BOX NAME OR NAMES IN WHICH SAFE aEPOSIT BOX IS REGISTERED RELATIONSHIP OF JOINT HOLDERS TO DECEDENT -, Under penalties of perjury, I declare that I hove exal)1i~ed this return, including accompanying schedules and statements, ond to the best of my knowledge and be. fie.f it ;s true., carrl. .(Qnd complete. , /~'1 Farm~rs Tru t 6. lJ< lomas M. Monyel;'A '.' 1981 I' / 'Y'j-/ mR" . V :/'vv SIGNATURE OF F,~CIARY DATE -. PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATIO~ 1. PERSONS RESPONSIBLE FOR RETURN S8ction 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file a return: a. The personal representative of the estate of the decedent as \0 property of the decedent administered by him and such additiooal property which is or may be subjec! to Inheritance Tax of which he/she shall have or acquire knowledge; b. The transferee of property upon the transfer of which loheritance Tax is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no sepamle return need be made 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 the Register of Wills 01 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 tile nine-month period. 4. FAILURE TO FILE RETURN S8ction 7~1 of the 1961 Statute provides that" . . ,any person who willfully fails to file a lelurn or other report required of him. . .shall be personally liable. . .to a penalty of 25% of the tax ultimately found to be due or $1,000 whicheveris 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. PAYMENTOFTAX 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 Ule 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. a. FILING OF FALSE RETURN Any person who willfully makes a false return or report required of him 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. QJ S J1 01) l"1 ~ ~ ~ ;l '"' ~ 0 I< " '" z ~ ~ QJ I< '"' ::l 0 ,:: z ..: ~ 0 .. ;.: .>l Po< '" In '" ~ ~ '"' ;::> :oJ " ..:l Po< QJ .... '"' I< :!i " ... Ul QJ III Ul ..... ~ ~ Z ~ QJ '"' 0 I< I< '"' '"' J.'< .c ~ III U '"' '" ... J.'< - '" U 0 ~ J.'< ci ~ J.'< !-< 0 '" 0 z ci '" ~ '" >- ~ 0 - gj ~ ~ z z ci z ci Eo< ~ ~ ~ ::l :e ~ 0 u ~ ~ z ~ z ~ 8 0 z ~ '" ::l ~ 0 GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prim 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, funer~1 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. The family exemption is allowable only against assets which pass by a will or by the Pennsylvania Intestate Laws. t'" "" t:l C"'l ~ t'1 ~ :s z > 0 0 tJ'l Z Cl C"'l c: t:l -l Z 3: ~ t'1 t'1 :>:: Z :;;l ~ ~ - 0 Z Z t'1 -l t'1 Z ~ ~ -l -< tJ'l t'1 - tJ'l Z 0 tJ'l 0 -l ~ ." ." := ~ ~ 0 - ." . '!: 0 ." - '.:.'" Z C"'l <"- c. - ... Cl. :nf~ >. . t"' c. ~C) c: c.~ " r- ~:~ CJl:.:: ~ tJ'l IJ.ll..; c:" ij;n1 !l1 c.'. 0 0::(1) "'"- o,w Oc, :0:. :~~ Z Uw ,.....t.. ~ ~o:: ~ -:;, -< -< ~ ~u t'1 t'1 ~ u ;I> ;I> ;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. . COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF EXAMINATION OFFICIAL NOTICE OF INHERITANCE TAX ASSESSMENT ,/ " COUNTY FilE NO: ;{/ /;::".,1,"/ ~,j..,,(~/,// M...lv :;// -- , ;:; 1/ / / OATE , I ,,.(. " / I ~/ ti . J' /.-I'''' ESTATE (.,\.//J" ;........... d..~U",., ' / .' .' I FilE NO. COUNTY - DATE OF OEATH Appraisad Valua of Estate: Real Estate Personal Property $ + ~ /"r' ;('() / / 001) + -- $ /;/ ;/:f, ;J () / 'If / & , $ /1 :F /, IFI / Jointly Hald PropertylTransfers Total Gross Estate Total Approved Deductions Clear Value of Estate Less: Approved Charitable Exemptions $ ~ (':;; J. () /1 Clear Value of Estete Subject to Tax Amount Taxable @ 6% Rate $ tax duo $ Amount Taxable @ 15% Rate /'/-'//, ()tj. I tax due .:A't,2. 0 :5-- ...-- ;7;:.2,0!/ .;? f /11/ .' ****1r* TOTAL PENNSYLVANIA INHERITANCE TAX OUE $ ) . ,J -1--71' /~ ,), (::~<-1:'br? y)';tA..-bU...d.A:....., (.~?/t>-m,:/.rt A five percent discount totaling $ Inheritance Tax is paid by will be granted if the Less Credits: DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT $ + $ .. $ = $ .- = + + Interest accrues at the rate of six (6) plucant per annum on the unpaid balance of Inheritance Tax from to date of payment. Interest due if paid by BALANCE OF PENNSXlVANIA INHERITANCE TAX DUE $ ~'i.;?,!? 3- . ,) ,,' ~ ..t~ ,'.,I) "~\" ./y /"; "'/ . 1".1/ ' '7//1"., I/"/'t}-l)";/(..If' ........../ '/?':.J ; ,j/ /A--I.J ''t~.~.. - 'Dt...:.> . ..... -', "; . ~ ,/ Assessed by: ~.;,/ / /1, " - " , --t: A See Information on Reverse Sido Agent lor t.h, C,omm eal- /:Yj~ / is :~!:: (;! (.~ '!-~ Ii i_', i '\:: L.S INFORMATION To insure proper credit to your account. Ihe nome of tho e5talO and filo number should be clearly print- ed on tho check or money order. This assessment is mode in Dccordanc~ with Section 708 of the Inheritance and Estate Tax Act of 1961 (72 P,S, 9 2485.7081, To the extent tha1 inheritance 18X is paid wilhin three (3) months after tho death of tho decedent. a discount of fiva (5) percent is allowed (72 P,S, 9 2485.7161, Inheritance,TalC, other than tax on 8 future interest, is due at the date of the decedent's death and becomes delinquent at the ax pi ration of nina 191 months after the decadent's death (72 P,S, 9 2485.711), Inheritance Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and enjoyment and is delinquent thereaffer (72 P.S. 9 2485.712). Calculate interest from the delinquent date shown on the face of this form to the date of actual payment using the following interest table: --------------------- - --------- --- ------------- - - - -- - --- -------- -- -- - - - -- -- 1 month .005 4 months .Q20 7 months ,035 10 months ,050 2 months .010 5 months ,025 8 months .040 11 months ,055 3 months ,015 5 months ,030 9 months ,045 12 months ,060 1 days ,000 17 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 '4 days ,00237 24 days ,00403 5 deys ,00085 '5 days .00250 25 days .00420 6 deys ,00101 16days .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 person31 representative, not satisfied with the assessment may object thereto within sixty (50) days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. 92485.10011. Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: INSTRUCTIONS To insure proper credit to your account, the name of the estate and file number should be clearly printed on the check or money order. This determination and assessment is mode in accordance with Section 421 and Section 732 of the Inheritance and Estale Tax Act of 1961,72 P.S. 2485-421,732. The estate tax imposed by Section 421 is due at the date of the decedent's death but shall not became delinquent until the expiration 0/ eighteen (18) months after decedent's death provided that any estate tax occasioned by a Iinal change in the Federal return or of the tax doe thereon sholl not become delinquent until the expiration of one (1) month after the person liable to pay the tax receives final notice of the increase. Calculate interest from the delinquent date shawn on the lace of this farm to the date 01 payment using Ihe fallowing interest table: ---------------------------------------------------------------------------------- 1 month .005 4 month s .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 months .045 12 months .060 1 day .00017 11 days .00186 21 days .U0352 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 doys .00250 25 days .00420 6 days .00101 16 days .00267 26 day s .00437 7 days .0Ol1B 17 day s .00284 27 days .00454 8 days .00135 18 days .00301 28 days .00471 9 days .00152 19 days .00318 '19 days .00488 10 days .00169 20 days .00335 30 days .00500 ,---------------------------------------------------------------------------------- I \ I I I \ I I I i i ! Any party in interest, including the Commonwealth and the personal representative, not satisfied with the assessment may abject thereto within sixty (60) days alter receipt 01 this notice as provided by Section 1001 01 the Inheritance and Estate Tax Act 011961 (72 P.S. ~ 2485-1001) Make check or money order payable to: "Register 01 Wills, Agent" Mail to the address listed below: PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritnnce nnd Estate Tnx Act of 1961 provides that the fo!lowing persons shall prepare and file a return: a. The personal representative of the estate of the decedent as 10 property of the decedent administered by him and such additional property which is or may be s'.Ibject to Inheritance Tax of which h8/she shall have or acquire knowledge; b. The transferee of property upon the transfer of whi ch Inheri tance Tax is or IIwy be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided Il1alno separate return need be made by the transferee of property includ8d in the return of a personal representative. 2. PLACE FOR FILING The return is to be fil8d in duplicate w:th the Register of Wills of Ihe county wherein the decedent resided. 3. TIME FOR FILING The return is due nine montlls 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 period. 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 him. . .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 refurn 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 him 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 both. REV.451 no80} OOMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "6" PERSONALPROPERTV '* (lllstructiom; 0" ReVl.'fSfJ Sic/IJ) Estate of Thomas M. Monyer ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO. VALUE VALUE (OFFICIAL USE ONL Yi 1 Principal Cash, Farmers Trust Co. Attorney-in- Fact for Thomas M. Monyer 10,902.46 2 Income Cash, Farmers TRust Co. Attorney-in-Fact for Thomas M. Monyer 116.00 . 3 Money Market Certificate, Farmers Trust Co. due 5/30/80 42,000.00 4 Certificate of Deposit #6680459, Cumberland Valley Savings & Loan Assn. due 6/29/80 10,000.00 5 Interest to date of death on Item #4 251. 42 6 Acct. #164713, Cumberland Valley Savings & Loan As n. 9,246.90 7 Interest to date of death on Item #6 212.89 8 Certificate of Deposit #2-9-901471 First Federal Savings & Loan Assn. due 6/30/80 5,100.16 9 Interest to date of death on Item #8 22.62 10 Proceeds American Express Travelers Checks 300.00 11 Refund, Carlisle Hospital 594.00 12 Refund, Forest Park Nursing Home 152.88 13 Refund of premiums, NARFE Health Insurance 159.50 14 Proceeds Policy 9467862, Metropolitan Life Insuran e Co. 588.29 TOTAL THIS PAGE 79,647.12 QUESTIONS CONCERNING PROPERTV TRANSFERS I I 1. Did decedent, within two years of denth, mnke nny Imnsfer of nllY mnterinl pnrt of his estate without receiving vnluable and ndeQuate cOllsidemtioll? (Answer "Ves" or "No".) nn 2. Did decedent, within two years of death, tmnsfer property from himsell! herself to himself/herself and another party or parties (including a spouse) in jointovmefship? (Answer "Ves" or "No".)oo-- 3. If the answer to one or two above is "Ves" and the transfers are claimed to be nontaxable, provide the following information: a. Age of decedent at time of transfer. b. Copy of death certificate. c. Affidavit by the attending physician indicating the state of decedent's henllh nttime of transfer. d. All other information supporting nontaxability of transfer. 4. Di~ decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take 8ffect in possession or enjoyment at or after his/her death? (Answer "Ves" 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/h8r pow8r of disposition? (Answer "Ves" or "No".) b. What was the transfer8e'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 "Ves" or "No".) no b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Ves" or "No".) M 6. If the answer to five b. above is "Ves," state whether the right was reserved in decedent alone or others. , d .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 "Ves" or "No".) no 8. Did decedent, at any time, transfer property, the ba1eficial enjoyment of which was subject to change, because of a reserved power to al ter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Ves" or "No".) nn 9. If the answer to eight above is "Ves," was the power to alter, amend or revoke the interest of the b8neficiary reserved in the decedent alone or the decedent and others? (Answer "Ves" or "No".) REV.453 tl.aal COMMONWEALTH OF PENNSVLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" 8ENEFICIARIES '*' (Instructions on Reverse Side) I Estate of Thomas N. Nonyer j< ,> BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH - - First Lutheran Church Carlisle, FA 17013 Sl.00n.nn Martha Brame Class B ves Over 21 vrs. 1/3 Residue Belle Terre Apts., Apt. 10 benefidarv 6l3A GenD"~ n_' Mechanicsburg, FA 17055 -- Joan Strickler Class B ves Ouer 21 vrs. 1/3 Residue Box 22 Beneficiarv Meadville, FA 16335 -- ----- --- Nannette Thurman Class B ves Over 21 vrs. 1/3 Residue 1 nH A1 1 an ".?aa. . 'J New Cumberland. FA 17070 ._- - - - - I I i i The above beneficiaries are living atthis time except for the following: :1 i NAME i i DATE OF DEATH 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, Soth 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 personai propertY as indicated in the instructions for Schedule "S", 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"" '"" 0 n >- t"'1 :l> =;; Z >- 0 0 0 trl 0 - Cl n c::: 0 >-1 Z ~ Z t"" t'1 t'1 >- 0 9 t"" ~ Z ;;:J - Z Z t"'1 >-1 t'1 >-1 Z P P >-1 -< trl t"'1 - Z 0 trl 0 ~ P 'T1 ." :;.:I ~ I >- 0 .., "ll - "ll 0 - Z n - >- t"" c::: '" t"'1 0 Z -< -< ~ ~ t"'1 t'1 >- ~ ;;:J AEY-4U ~X+ (HO) INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLYl m Original o Supplemental o Remainder FII e Number 21-80-0391 Estate Nome MONYER. Thomas M. Date of Death OS/28/80 Social Security Number 201-18-9374 REPORT OF INHERITANCE TAX APPRAISER I, th. und.rslgn.d dulr appolnt.d Inherllonce Tax Apprai"" In and fa, th. County of Cumberland Pennsylvania, do ,esp.ctlully report thot I hove opp,al",d the real and personol prope,ty as ,eparted In tho fa,egolng return at the valu.s set forth opposite eoch It om In the last column ta the right in Schedules "A", "B", "C", and "E" Dated: December 24. 1980 .J}'f"",! II f'fI'/1'I11/1t d) INHERITANCE TAX APPRAISER INVENTORY VALUE AS APPRAISED ADJUSTMENTS CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT COOE Real Property (Schedule A) Perlonal Property (Schedule B) Jolnt.Held Property (Schedule E) Tronsfers (Schedule C) $ None 00+ 79 647 12 10+ None 2lH None 30+ 79..647 12 40- 12+ TOT AL GROSS ASSETS Leu Debt. and Deductions (SCH EDULE F) CLEAR VALUE OF ESTATE o Life Estate o Annuity 93- RATE FACTOR PRINCIPLE VALUE CODE 1 FOR IISE OF REGISTER ONLY T OK on $ CODE COM PUT A TION OF TAX $ $ $ $ $ 6" " T ox on $ 15% Tax an $ Tax on $ T ax on $ Exemptions Total Estate TOTAL HX INTEREST FROM BALANCE TO $ $ $ Leu C,edlts DATE OF PAYMENT AMOUNT PAID TAX CREDIT S $ I ; i INTEREST FROM BALANCE DUE ,..~'c' , ~i I I QJ 13 ill M on '"' ;l 0 ~ ~ ~ .... ~ I< '" '"' QJ ~ Z ~ ~ g 0 P'l Iol )': oM . ... 'tI '" . III ~ ;::> )': ll< QJ ~ '"' .... '" ... '" I< '" '" .... " ~ QJ '"' ~ ~ Z I< ~ 0 t:l & '"' J.'< - u u .... -:r J.'< ~ 0 J.'< ci ~ J.'< Iii 0 '" 0 z ci ~ '" >- ~ ci - ~ ~ ~ z z z ~ ::l ci ~ ci ;S ~ ~ z z 0 u ~ z ~ ~ '" ~ 8 0 ::l ~ 0 , GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductibla against his/her taxable astata, In addition to debts incurred by the decedent or estate, otlw items are claimable including the cost of administration, attorney fees, fiduciary fees, funeral and burial ey,penses 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. The family exemption is allowable only against assets which pass by a will or by the Pennsylvania Intestate Laws, - '0 " n ~ t'1 ~ ~. , z > 0 0 t/l C'l n c: " --i Z :: z F=. ~ ~ ~ Z ::0 > 9 - 9 z z ~ --i r.I --i Z 9 9 --i -< t/l t'1 - '" Z 0 '" 0 --i 9 "r1 "r1 ::0 ~ ~ .0 - "r1 0 ." - Z n - :I> t"' c: '" t'l 0 ,Z -< -< s;: ~ ~ ~ ~ ~ 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. " INFORMATION To insure proper credit 10 your aCCollnt, the name of tho ostate and file number should be clearly print. (Id on tho check or money order. This assessment is made in accordance with Section 708 of the Inheritance and Estate Tax Act of 1961 172 P,S, 9 2485.7081. To the 8.lCtenl that inheritance t8X is paid within three (3) months after the death of the decedent, a discount of five 151 percent is ellowed (72 P.S, 5 2485.716), Inheritance Tax, other than tax on a future interest, is due at the date of the decedent's death and becomes delinquent at the expiration of nine 19} months after the dacedant's death 172 P,S, 9 2485.711), Inheritance Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P.S. S 2485.7121. Calculate interest from the delinquent date shown on the face of this form to the date of actual payment using tho following interest table: --------------------- - -------- - --- ------------- - - --- - --- -------- -- -- -- - ---- 1 month .005 4 months ,020 7 months ,035 10 months .050 2 months ,010 5 months .025 B months ,040 11 months ,055 3 months ,015 6 months .030 9 months ,045 12 months ,060 1 days ,00017 11 days ,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 1 4 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 si:<ty (GOl days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estata Tax Act of 1961172 P,S,!i 2485.1001). Make check or money order payable to: "Register of Wills. Agent" Mail to the address listed below: INFORMATION To insure proper credit to your account, tho ntlme 01 tho est me ilnd file number should be clearly print- ed on the check or money ordor. This Dssessment is mode in accordance with Section 708 of the Inheritance and Estate Tax Act of 1961172 P,S, 9 2485.708), To the extent that inheritance tax is paid within three 131 months after the death of the decedent. a discount of five (5) percant is ellowad 172 P.S. 9 2485.716), Inheritance Tax, other than tax on 0 future interest, is duo at the date of the decedent's death and becomes delinquent at the expiration of nino (9) months after the decedent's death (72 P.S. 8 2485-711). Inheritance Tax on B future interest is payable within three (3) months aher 1ho transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P.S, 9 2485.712). Calculste interest from the delinquent date shown on the face of this form to the date of actual payment using the following interest table: ------------------- -- - --------- --- ---- - ----- --- - - --- - --- --- ----- -- -- - - - -- -- 1 month ,005 4 months ,020 7 months ,035 10 months ,050 2 months ,010 5 months ,025 8 months .040 , 1 months ,055 3 months ,015 6 months .030 9 months ,045 12 months ,060 1 days ,00017 11 days .00185 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 , 6 days ,00267 26 days ,00437 7 days ,00118 1 7 days ,00284 27 days ,00454 8 days ,00135 18 days ,00301 28 days ,00471 9 days ,00152 1 9 days ,00318 29 days ,00488 10 days .00169 20 day, ,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 alter receipt of this NOlice as provided by Section 1001 of thelnheritanca end Estate Tax Act of 1961172 P.S. 9 2485.1001), Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: