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No. 21-ao:: 401
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PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
in the Estate of
VAUGHN M. RICHARDSON
/ deceased.
MARY C. LEWIS
To IjHohaooxRx~ Register of Wills for the County of Cumberland,
in the Commonwealth at Pennsylvania.
IS
PetitionerWx~~ the execut.rilL-___ named in the Lost Will and
Testament of VAUGHN M. RICHARDSON dated December 9. 1976.
Decedent was a citizen of the United States ond a resident of
J<lI(W~l0:~
Borough, Cumberland County, Commonwealth
Newville
of Pennsylvania.
Decedent died on
Sunday
the
1st
day of
June
A. D. 19~, in the County of Cumberland
, State of
Pennsylvania at the oge of 70 years.
>4lIm; ~liI>>x xxlslftx
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
un estimated
ond of real estate to the value of
os neor os can be ascertained; said real
rv6N!:
estate situated as follows
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Therefore, your petitioner~ respectfully applies for the probate
of the said Last Will and Testament and for Letters Testamentary thereon.
Dated June..s; 1980 K.. ~ tf-~
Nome and oddress Mrs. Jane Y. Richardson
of Petitioner.(ll~
66 West Main St.
Newville
Penna. 17241
COMMONWEALTH OF PENNSYLVANIA ~
ss
COUNTY OF CUMBERLAND
JANE Y. RICHARDSON
nomed in above applicotion, being duly
say(s) that the statements set forth in
sworn according to law
this petition ore true to the
best of
her
knowledge and belief.
ond subscribed before XOzn.L-o ~. ~~/~ ~../
--'7J~ne Y. Richardson
Sworn
t,%
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me, June . ..s I , 19.!lP--
q)~t!-~
~ '/..~ , Register
MARY C. LEWIS
June 12 1980
I
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Attorney: Marion R. Lower
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I, 1] J\IHlIIN :,. :UCIIAIW;jUN, 0 l' II~l"lv.Lll", Cur,1b(lrland County,
P0nnsylvani.a, b,:;ing (,f c;ound dL:;(l():jing :.1.i.nd oml llIumory, and fully
cor.;niznnt of th.e (~xtunt of my ':J,:n'ldly <l:;1;,'1tc ond tlw natural obj(lets
of my bounty, dl.! Inake;, publL.:h and declare' th.;.', Lnr;trll.rr1c,nt as my
Last VJill and 'recitament. and hereby revoke <)1.1 wills and codieils to
I"Jilb at any time heretoforo m'ldc by me,.
FIRo'I': I give, devbe ami bequeat.h the ,ium of 'ren Thousand
(:\',1.0,000.00) Dollars to my dauGhter, :'largaret H. Harvey of Catasauqua,
Pennsylvania, if she is living mol''J than thirty DO) days after my
death; otherwise I givo the snme to her natural childron who survive
me.
S;;;COND: I diroct my horeinai"tcr named ()Xeclltors to pay all
estate and transfer inheritance taxes out of my residuary estate in
the manner directed hereinafter and to make no deduction from any
legacies contained in this will on account thoreof.
'i'HIRD: I give, devise and bequeath all the residue of my estate
as follows:
A. 'I'rL\st. A. If my ;'Iife, ,Tane 1. Richardson, survives me (and
here I direct that, for the purposes of this subparagraph, she shall
be deemed to have survived me unless it appears unmistakable that she
predeceased me), I give, devisc and bequeath to my Trustee hereinafter
named, to set apart. as a separate Trust 1\, one-half of my residuary
estate vlhich is allowable in determining tho Federal est.ate tax on my
gross estate for Fedelral estate tax purposes diminished by the value
for Federal estate tax purposes of all other items in my said gross
estate which qualify for said deduction and which pass or have passed
to my wife under other provisions of this \Jill or otherwise. In
making the computations neces~oary to determine such one-half, the
final determinations in the Federal estate tax proceedings shall
control; and only assets that qualify for the marital deduction shall
pass under this clause.
1. Jlly Trustee shall pay in cach taxable year from this Trust A
to Jane Y. Richardson quarter-annually for life a sum or sums the total
of vlhich in any ono year shall equal 57; of the net fair market value
of the assets of this trust, valuod annually. Payment shall be made
from income and, to the extcnt that income is not sufficient, from
principal; any income for a taxablo year in excess of the unitrust
amount shall be added to principal. The obligation to make unitrust
payments hereunder shall commence at the date of my death although
actual !Jayment may be deferred unt il thc end of the taxable year of
the trust in vlhich occurs the complete fundj.ng of the trust; if
payment is so deferrcd, then within a reasonable period of time after
the complete funding of the trust, trustee shall pay to my wife (in
the car5C of an underpayment) or be repaid by my wife (in the case of
an overpayment) an amount cqL\al to the; d~fference between the amount
actually paid plus intcro~;t thereon at 6;" a year compounded annually
and the amount payable pl.U;5 interest. thercon at 6i; a year compounded
annually; determi.nat ion of the amount payable ,;hall be made in accord
with PeG. 1.604-1 (a) (5). In calculatins net fair market value there
shall bo taken into account all a~3ots und liabilities without regard
t.o I"lhethor t.he part.i.cular ite!;!!c! Ol'e t."b,;n into account in determining
the incor:lC! of thc trust., and eh:o net fiiiI' r1~rkot valuo shall bo
determinecl each year on tho 30th day !,X'cocedinsthc last day of the
taxabl", year or hy takin[; thee !.lV-cr:lL~'! " f v:Il uations on the 30th day
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preceding each of tho dntc;J of d.i.c;tribution a:3 trustee ~;hall choose
,'rovided the :;(lrnc~ v;J.luat.ion date or daV':3 and method:" arc u5c;d each
~rcar. '['lw amount to b8 paid e<lch year :.;hu11 be bused upon the
valuation for such year. If the net. fair marlwt value of the trust
as:3etc3 b incorrectly detenlined for any t<lxable yuC!r, tru:.;tcc shall
pay to my w:i.fc (in the ca.:,'" of undurvaluat ion) or be repaid by my
wifo (in the Co.sc of overvaluation) an amount. equal to the differonce
betvlCcn the unit rust. amount -,ll'1ich t.ho tru:.;t should huve paid if the
correct value l'lure used and the unitru:.;t amount 'ilhich the trust
actually paid, and :;uch payments or repaymcmts J:lust be made ':Iithin a
reasonable period after tho final deter~ination of such value; and
determination of the, ar.,cwnL -,':1"<1bJ.;, :;h:)J.l b,.) ;:;ack in accord \"11tl1
Reg. L661}-3 (a) (1) (i i:i). - ..
The amount:; due under thb paragra!)h 'l'IIlllD shall be paid during
every taxable year of the trust includi.ng the first and last taxable
years. In the case of a taxable year of le::;:; than 12 months, trustee
shall distribute that amount ','Ihich is calculated by multiplying the
amount due for a full taxable year of 12 month:.; by a fraction of
I~hich the numerator is tho numbcr of days in thc taxable year of the
trust (for the taxable year in \"Ihich occur:; t.he end of the period
specified in n8l~. 1.661+-3 (al (5) the numerator shall be the number
of day:.; in the period beginninG on th:l first day of such taxable year
and ending on the last day of the period specified in Reg. 1.664-3
(a) (5)) and of vlhich the denominator is 305 (or 366 if February 29
is a day included in the numerator); if no valuation date occurs
before the end of th'J taxable year of the trust, the trust assets
shall be valucd on the last day of th~ t.axab1e year of the trust (or
in the case of a taxable year in \"lhich occurs the cnd of the period
specified in Reg. 1.664-3 (a) (5) the trust assets shall be valued
on the last day of such period). Payments under this paragraph A
shall terminate vlith the regular periodic payment next preceding the
death of my wife.
My trustee shall retain, as long a:; it is prudent to do so, all
investments of decedent including, but not limited to, Savings Account
in Farmers National Bank of Newville, Pennsylvania, Shares of
Wellington Fund, Wellington Equity Fund, Television-Electronics Fund,
Inc., Provident Fund for Income, Keyston~ S-4, Common Stock of
Pennsylvania Power and Light Company, Greyhound Corporation, Latrobe
Steel, Vulcan I!~ld and Iron and Vanaduim Alloys Steel. When any such
investment of decedt'lnt or any made by it authorizes the investor to
re-invest dividends and capital gains distributions in additional
shares it shall, instead, elect to receive same in cash.
2. Ny trustee [:Jay apply the payments due my vlife under A above
for the support of my wife should she by reason of age, illness, or
any other cause, in the opinion of the trustt;e be incapable of
disbursing it.
3. Upon the death of my \'life or upon my death if she predcceases
me, trustee shall:
(a) Pay thu principal to ~uch p2r:;on or persons, including her
estate, in such proportions, in cil\ch ';lanncr :md for :.;uch estates as
she shall appoint by 1;1 ill , rci'crr.inc to tl1(> pO'd"r of appointment
given hereby and cx?rc3~ily ~xurcisins t}~e 3amc~
(b) In def<lult of :.;ue11 appo~nt:;",nt, 'lither -,1holly or partly,
my Trustee shall payout of the un."Jco)ointed !lrincipal of 'l'ru:,~t A th'~
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Fcd8ral estatc taxcs and i\;nnsj'lvania InhC1'i.1;cmce 'raxa3 on th8
cstatc of my \rifo, Jane Y. Richard.3on, and shall add the balanco
of the principal to Tru3t G.
(ci Jane Y. ilicha1'd~:un .:klll h:1VC tlw right during each
calendar year of her lift1, to daman(} in '.I1'1ting tho payment to her
from the principal of Truc;t A by DY t1'u:itcc np to i:5, 000.00 thereof.
If, in the sole discretion of DY trucitcc, my said 'aifo is unabl\" to
make such demand, for any reason, my trustee may make same for her.
Aforesaid right of my ';/ife :,hall not be cumulativo in nature.
4. Except for the payment of the unitru3t amount to my \'I if a ,
the trustee is prohibited from enGaging in any act of self-dealing
as defined in Section 1,941 {d} of the Internal Revenue Code of 1954,
from retaining any excesS business holdings as defined in Section
1,.943 {c} of the Code which ".'lOuld subject the trust to tax under
Section 1,943 of the Code, from makin.~ any investments \"Ihich ".~ould
subject the trust to tax under Section If91+~. of the Code, and from
making any taxabh? exponditures a3 defined in Section 1+91+5 (d) of
the Code. The trustee shall malw distributions at such time and in
such manner ao; not to subject the trust to tax under Section 4942 of
the Code.
5. I\dditional contributions may be made to this trust other
than from my estate provided that for the taxable year of the trust
in which any additional contribution is made: (a) where there is no
valuation date after the date of contribution and during the taxable
year in which the contribution is made, the additional property shall
be valued as of the time of contribution; and (b) the amount to be
distributed under paragraph II shall be computed by multiplying the
fixed percentage by the sum of (i) the net fair market value of the
trust assets {excluding the value of the additional property and any
earned income from and any appreciation on such property after its
contribution} and {ii} that proportion of the value of the additional
property {that was excluded under subdivision {i}} which the number
of days in the period which beginC3 \"Iith the date of contribution and
ends vlith the earlier of the last day of such taxable year or the
last day of the period descri.bed in ReG. 1.661f-3 {a} {5} bears to the
number of days in the period vlhich begin'3 \"Iith the first day of such
taxable year and ends \'1 it 11 the earlier of the last day of such taxable
year or the last day of the period described in Reg. 1.664-3 {a} (5).
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6. Nothing in thi:j 'I,dll ;;!lall h'.: cun;.it.rU(;t! t.o r(::;Lr.i.et. t.he;
tru:.il~ce from '!_nvu,~.,tinD the tr'll:;:', :):'i:;r-'L::;t.rl a r.lo.nncr ';/hLch cuuld
rC:.:.ult in thl~ annual rC~~lLL7.nl:.-L()n of a r,;:.l..;:)l].,:tblc .:.lrnollnt I) L' Inco:i1c
or [~ain Iron t.}l~_~ ,-.;a1(: or d:L:}~\U~i :_L_~()n ()j' ~:,r\.1..Jt a~:;~j()t,').
B. Tr:ust H. :r. give, dcv,i.:;c ,me! \)(:quc,at.h t.o my Tru;;t,e(; hr:rd.n-
after named, to ;3Ct apart a:'j a :'i!,~parnt.\; 1.1ru:it 13, the lJD.lancc of !IJ~l
re:3iduary estate after trw payr:I(:nL or tax'.';; frum thi3 balance ai;
hereinafter provided.
1. f.~r 'I'rustee c;hall pay in ('Gch taxable) yc,ar from this Truc;t B
to ,Jane Y. Hi.chard:)on qU;.l!'t:.: r-::tlulll:.d. 1:/ f(;r' 1:1.[.: :] ..;1.:.'.1 1)[' .jiJ(ft3 the
total of '"hich in any om: y:;ar.:bJll '.:qual )" ,)1' t.]1" neL fair market.
value of the a~c;et" of thb trusL, vallwd annually. Payment shall
be made from income and, to the extrJnt that income it; not sufficient,
from principal; any income for a taxable'. y",a.r in l:XCC3S of the
unitrust amount shall be added to pr'incipa1. The obligation to make
unitru[Jt [layments hereunder [;hall commence at the date of my death
although actual payment may be deferred unt il the end of the taxable
year of the tru:;t in which occurs t.he com:llete funding of Lhe trust;
if payment is so deferred, then within a reasonable p:riod of time
after the complete funding of Lhe trust, trustee shall pay to my wife
(in the case of an underpayment) or be repaid by my wife (in tho case
of an overpayment) an amount equal to the difference bet'ilOen the
amount actually paid plus interest thereon at 6~:':' a year Gompounded
annually and the amount payablG plue; intere::;t thereon at 6~b a year
compoundod annually; determinat ion of the amount ~layablG shall be
made in accord ';Iith Reg. 1.661f-l (a) (5). In calculating net fair
market value there shall be taken into account all as"ets and
liabilities ':Iithout regard to vlhether the l1articul,ar Hems are taken
into account in determining the incor,le of thG tru3t, and the net fair
market valuo shall be determined oach year on the 30Lh day preceding
the last day of the taxable year or by takinG the average of valuations
on the 30th day preceding each of the dat'13 of distribution as trustee
shall choose provided the same valuation date or dates and methods are
used each yoar. The amolmt to be paid (;ach year shall be bused upon
the valuation for such \loar. If' the net fair market value of the
trust assets is incorre~tly determined for any taxable year, trustee
shall pay to my wife (in the ca:;e of undervaluation) or be ropaid by
my wife (in the case of overvaluation) an amount equal to the
difference bet'.,een thcl unit rust amount ':Ihich the trU:3t "hould have
paid if the correct value ,'lere u:,;cd and the Iln:ltrust amount which the
trust actually paid, and such payments or repayments must be made
within a reasonable period after tho final detr:rmination of such value;
and determination of the amount payable "hall be made in accord with
Heg. 1.664-3 (a) (1) (iii).
Tho amount3 due under this paragraph THIRD shall be paid during
every taxable year of the trust including the fir::;t and last taxable
years. In the case of a taxable year of les::; than 12 months, trustee
shall di3tribute that amount vlhich is calculated by multiplying the
amount due for a full taxab18 year of 12 month::; by a fraction of
\'Ihich the numerator is the number of days in thc) taxable year of the
trust (for tho t3xnbl~ ~cnr in ~h~ch nccur3 tho end of the period
s:'ecif:ied in i((,g. 1.661,-3 (a) ()) thee nu;nerat.or :;hall be the number
of days in the period ~)8Ginninc on the fir~1~ dny of 3uch taxable year
and ending on the la:;t day of the period ~reciried in Reg. 1.664-3
(a) (5)) and of 'ilhi.ch the denominator' L.; Ji)5 (or Yl) if February 29
is a day .Lncl~ldcci in tho DllmcratDc); .if no valu.'J.tion date OCC\1r~;
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before the end uf the taxable year of the trust, tho trust assets
shall be valued on the last day of the taxable year of the trust
(or in the case of a taxable year in which occurs the end uf the
period :-3pcci.f'JJ;d in Eee_ 1.6Gh-J (a) (5) tiF~ t.rUJt a~j3(~t:j ~)hall oe
valued on the last day of Juch ~Jriod). Payments under thiJ
paragraph l\. shall tcrr:\inat:'l; '.,d.l.,h Lh'.-; r.~:t~ulaY' p(~riudi(; ~).:1y!Yv:nt nr,;xt
preceding tileJ death of my 'dil\,.
i.ly trustee ,;hall ret.ain, au loni~ as it is prudent to do so, all
investment[; of decedent including, but not. limited to, Savings Account
in Farmers National Bank of l!el"lVille, }'e,nnsylvania, Shares of
Wellington Fund, V.'cl.liIlCton ~quit~' Fund, 'i\,h;vi:;Lun-;~l'Jctrunic,; Fund,
Inc.. Provident Fund for 1m;',)!"';, l'".cy,;tunu ,,;-1:,. COI",aon Jtock of
Pennsylvania POW0)I' and Light Company, Greyhound Corporation, Latrobe
Steel, Vulcan ;.lold and Iron and Vanaduim 1\lloys Steel. When any such
investment of decedent or any made by it; authorizes the investor to
re-invest dividands and capital gains di5tributions in additional
shares it shall, instead, elect to receivo same in cash.
2. l~y tru3tee may al)ply the piiyment:o dLW fJY ':Iife undGr A above
for the su~rport of my \'Iife should :;he by reason of age, illness, or
any other cause, in the opinion of the trustee' be incapable of
disbursing it.
.3. Upon the death of my wife or upon ~IY death if she predeceases
me, trustee shall pay the principal to such person or persons, except
her estate, her creditors or the creditors of her estate, in such
proportions, in such manner and for such estat83 as she shall appoint
by Will.
(a) In default of s\1ch appointmr:nt my l'ruste[} shall distribute
this Trust E, and any port ion of Trust A that may be added hereto,
including accrued interest and interest previously accrued but not
di:;bursed to the individual:; onumerated oelo'l/ ':Iho survive me and the
institut ions named belo'" in the amounts indicated as 1'0110\"15:
(b) To !Ilargaret n. Harvey, my daughter, aforesaid, the entire
amounts thereof if she be: living more than thirty days after my
':Iife's death; othel"'lise to her natural children who survive my wife,
Jane Y. Richardson.
(c) To inst itution,; - none,.
FOURTH: No payments to J ana Y. ll:i.chard!3on shall be made from
the princioal of Trust 13 und,,,r paragraph THIllD until the principal
of Trust 1\' under paragraph TllIllD is completely exhausted.
FIFTH: If my I"llfe, Jan8 Y. Richardson, j.s not living more than
thirty (30) days after my death, 1 p;ive, devL38 and bequeath one-half
of my entire cstcltc, r(:~al and pcr:1onnl., to my daughter, I"'largarct H.
Harvey, afore"aid, if :'he ie; U vine; ,:;orc t.han thirty (30) day:; after
my death; othcnlisc, I give, devie;c and bequcath the Sa!~le to her
natural children viho survive:; her.
I giv(l, d(~vic;c and buqu(;ath tho Dth'cr ",w!-half th()reof, r[}al
and pcr,;onal, to tho:: natural chilcll'cn of :~,y dau,:;htc:l', "Jargaret n.
Harvcoy, af'or()said, '!Iho 3urvJ.v,_; !:!)' ';ILl';, Jan:' Y. ;Uchard,;on, in equal
sharc;:l.
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:nXTlJ: If any iJ(~n"f:i ciar::, unr1c:r thL ;,i.:l.1 :)hall, in the 'julu
oplni.on of ra~r TrLi.:"_;tc;-.:, bCCOl~IC :;lcntally i)r;~hY~'iicalJ.y ine3pac~tLatcd,
my Tru:;t.cc r~av (1~'\\)lv :juch b\_.~n:.~fic:,Lat,:/1:3 ;.;har,~, cithl.~r l)r.ineinal or
inco:;!c, for th'2::;~_l:'~'0rt apd '.F,'l f,~;lr() of ::;uch b:.;n(~riciary, di.rectly,
without the> int"rv()nt ion of il [;uardi'ln.
0~VENTII: fIll ,)rincipal and income shall, until actual
distribution to the beneficiary, be free of the debts, contracts,
alienation9 and anticioations of anv beneficiary, and the same shall
not be liabl(c to any lc,vy, attach:~w;1t, ()X(ccut ion or s," qua'jtrotion
'.,bile -Ln th,:) h:.lncL; I)f '"i;/I'::.:..;cut')t' \,11' Tr:,:,;t\~::.
EIGHTH: All c:;tatc, inheri.tanc'-" :3ll.ccc;sc;ion and other taxes,
imposed or payable by rca30n of my death, and interest and penalties
thereon, vlith re:jpect to all property comprising my Gross estate for
death tax pU.rpOS8~), \'lhethcr or not 3uch properLy va3:.H~s under thi3
Hill, shall be paid out of thc,)ri.ncipal of my residuary estate, after
the setting apart of Tru3t 1\, a,; if such tax()s \'lCrc ildministration
expenses, \'lithout apportionmcnt or right or rc.L~lburscment. I authorize
my Executor and Trllste() to Dill' all such taxes at such time or times as
they deem advisable.
NINTH: I authorize my ";xecutor and Trustee and the:Lr :3uccessors
to exercise the following pDwers, in addition to those given by la\'l,
to be exercised in their 301e di~3cretion:
(a) To rcto.in any real or p'8rsonal prOp8rty ';Jhich :nay at any
time form part of r'l;1 estate) a,s long a,3 they may decl":": advisable.
(b) To invllst and re-invest in CDr.1mon stock and st.ock of
balanced ~1l\tual funds q~lo1ifying as bgal i.nvc3tmcnts at the time
of the purchase thereof.
(c) To purchase investments at premiums; to charge premiums
to income or principal or partly to ("uch.
(d) To subscribe for stocks; to join in any plan of lease,
mortgage, rncr[~cr, con,solidation, reorganization, foreclosure or
voting trust and to deposit securities thereunder; and generally
to exercise all the rights of :iecurity holder,; of any corporation.
(e) To vote, in person or by proxy, securities held by them
and in such connection to deleGate th,~ir discr2tionary po\~ers.
(f) To repair, alter, ir.1,'rove or lea:3c, for nny p8riod of
ti.me, any real or personal ,')ropurty J and to Ci vo opt ions for leases.
(g) To sell at public or pri.vata sale;, for cash only, \~ith or
without 3ccurity, to exchangc or to part:Lti.,)n l'oal or porsonal
property and to give options for 15a103 or cxchanG(~3.
(h) To conduct any tJu:3inc;33 in \'Ihlch J aLl en[;agcd or in which
I have an int0lrc~t at tho 1~1_~1~ 0f :"\' dcatll, for JUell ~)uriod3 U3
th(~y :-:13.'1 dCC;ilh adv i3abl-:~ and :'lith ,,(<.ICY' to b~)::'~"o':,r :~Jono~r and 'l)lcdrte
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the assets of th[~ bU3incs3 and do all ot~cr ~C~J that I in my lifc-
t.i'nc' COllJd h'lV" don" (ll' r_,) ('1"11(';':"1~'''' "'l'C).) r),)~'l,-.......' ~-'_r~ "11" n'lrtnPI"
~., _ _. _ __ '. '-" '-'~ .'-".......~:J(u'.~ ..' c._. .............' v.... ....l.) .-1'.. ....,
mana~~r or c;n01o~rC8, ~Jith()tlt ll;)l)ility fl,r 3ny l~JS ~ccllrrlng.t~crein;
prov~acd, ho~uvcr, that no as:3~t of ~y ~:~~:~tc ~JhlCh 1 have not oevoted
th;,'r'ctc) 'in n;' life!". imc ,;hall bc lini)lc Ln" th,; debt:) and contl'act~ of
such bu;-.::~n'2:_;:J.
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(i) To organize a corporation, withuut ICBve of court, to
carryon any busirlC:"j in \-Ihich 1 ar:1 dlGil[;ed or in '.'Ihich I have
an inturust at the timc of my death, by l;hem~clv",; or \'I.i.th uther:o,
and to contribute all or part of the as~et~ of such bu~ine3~ a9
capital to :;uch cor~loratioll and acc',pt :;tuck i.n thu c:)l'p"r'at.ion in
lieu thercef.
(j) To accept as correct, in the ab:iencc) of actual notice to
the contrary, financial and othc r ~tatcm8nt:; renccrad from time to
time by any incorporatcr.! or unincorporated bu~incss as to its
condition:; and operation,;.
(k) To 8XCCUt'J ~)artncr'.;hj.p agl'(.::~ment.:-.i ;:~nd ar:ll.:ndmcnts thereto.
(1) To modify and rener;ot iatc any agrucments for the sale of
any real or personal prop(,rty thc]reof or to wai.v'J provisions of any
such agreement if it. i3 in the interest 0:':' my estate to do so.
(m) To borroVl money from any perc;on, including FarMers Trust
Company of Carlis le ,Penn3ylvania, and to mortgage or pledge any
l"eal or personal propert,y, subject, however, to th8 l:Lmitat ions of
subparagraph (h) hereof.
(n) To compromise claims.
(0) To add to the principal of any trust created by this will
any property received 1'1'00 any person by deed, will or in any other
manner.
(p) To make di.stribution in kind.
(q) To exercise all po\"/er, authority and discr8t ion Gi.ven by
this will after the termination of any trust creat.ed herein until
the same is fully distributed.
TENTH: I,ll' tru:otee shall determine '.-,hat if> income and what is
principal in Trust A and Trust B above, and what expenses, costs,
taxes, and charges of all kind shall be charged against income and
what shall be charged against principal, and the decision of said
trustee shall be conclusive upon all partieJ.
ELEVENTH: If my vl:Lfe, Jane Y. Ilichardson, and I die in a
common disaster or from illness or disea3D undor circumstances
where it is not possible to determine ',Iith c'3rtainty vlhieh of us
survived the other, it shall be conclusiv81y presul~ed that I did
not survive my said vlife.
TVmLFTH: If my wife, Jane Y. lLLcharcl:1on, shall elect to take
again:3t this vlill, then my (~3tatc shall be administered and
distributed and thi,; vlill "hall be, construed, as if my Vlife had
prcdccca:3ed me.
THIHTEENTll: I appoint my beloved '.1iJ'O, Jane Y. Richardson,
Gx(;cutr'iz. to ::;c~t,tl~; my :~t:lt:,':;.
FOURT2SN1'H: If r~y beloved '.d.re, J an', Y. Hi.chard3on, predeceases
m(o, does not qualify a:3 e;{()cutrix of :ny e:it3t(; '.Iithin thirty (30)
days of my dCRth, renounce:-, or rnsign'J lL~r rir:ht to 3cttlc 3amc,
I appoint Marion R. Lowor, ~3quire, of Cal'liSlu, .Pennsylvania,
executor to ~r;ttle my TesCate. I di.r';.;ct that hu be rctained as thc
-7-
'J ,"
/<' , -)
/.;i?:-t1)ttJ;~hd/4~~,
OATH OF SUBSCRIBING WITNESS
COMMONWEAL1'H OF' PENNSYLVANIA 1 ss:
COUNTY OF CUMBERLAND \
-c:.k-
This.............,. ...... ..$:....... ........ .......... ........ ............. day of,.......... ~,~,':'.~... ................ .......... ........... ...... A, D., 19.~,~....,
Mq(y. C. Lewis
before me KljiK3lt~~~lQ!,~ 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 ..............
Marion R. Lower AI"'!) Marlene Martino
................................................................................................................................................................................
the subscribing witnesslllt to the foregoing instrument of writing purporting to be the last Will and
Testament of .........y.~.l,.!G.Ij~..M..,.R!,<;;t:I.~R!?~QN........................................... Dated q~~.~I)l~~..?(.,!?!.~............
lateof......".............~.mv.yJ.I.!,~........................................................................ Cumberland County Pa" deceased
who being duly ..........~1f.o:9,m........................ according to law, depose and say, that ..,h.~..'f.~!.........................,
present, and saw and heard the testat.OT............................, .Y.AUG.l:\N,M.....RIC,Hf.\RD.,S.Qhl...........................
sign, seal, publish, pronounce and declare the said instrument of writing as and for hIs............. Testament
and Last Will, and at the time of so doing .............,hll...............................was of sound and disposing mind
memory and understanding, to the best of ........hi~.................................,knowledge, observation and belief,
..................~1f.o:9.m.................... and subscribed before
1'-- A1~ 7? ~~
.. "'M~~i~~' R:.''t:~~~;,..'''... ,.".,.. .".....,.....".."...,...."..
~~~~~.~~~...,",.,.,."..,',.
Mary C. Lewis,
""... "',"" ......" ,.."". .".."". .",.",.. .....,.. 'U;)......... .... .......,
l)n ~' ^"\ (j,1 12,
J:"";"'l((/j!,. "i,}{-!..,:r..!IO.l!.l!J.fJ. ..................
.vlar ene artlno C
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND \
.""....".", AA~.~.X,.,.R,I,C;;!:I,~R!??Q~,"" ",.'". ....,.".. ......" "."..,.,.. ...,.... ."", ..."."....".. ..,.."", ..",......".""..being duly
................~W,Qr.n....................... says that as nearly as can be ascertained the said decedent ..........................
"""",."" .Y.Ahlg.tj,N.M,...,~,1,~,I:!~RI? ~9..r:-!.... ........" .,." .." ...,.., .".". .",.".. ..".. ,.."". .""",..,.,..",.. ......., ..".'" ",.,died on
...............~,~~~~y....................... the ...........I,~~..................day of ..............~.~,~.~..............................., A,D" 19..~.?..,
at or about ..........!..I..I..{..................... o'clockt..M,
................~~~~,~...........................and subscribed this
..u....
..................5............................ day of ...)\m~............
19, .eft.., before
xJ~~i~~ri&.e:l4d~.,.,.....,""
2~~~,.~~......,...,..".....
Mary C. Lewis
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLV ANlA }
COUNTY OF CUMBERLAND 88:
Before me, the Regist.er 1'01' the Probate of Wills and granting of Letters of Administ.ration in and 1'01'
the County of Cumberland, personally came ....)~,I:':l.D'"..~,!~.IjA~I?.~Q.I:':l........................................................
who, being duly ..,ffl,9Xr!................, do ~~....... depose and say that as.....!H\~I<V.tr.i,>.<...........................................,
of the last Will and Testament of .....y.~,I.-!9..I:1N..t:-:k~!f~A~!??.9,N...................................................deceased
........$h!l............ 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, ....?Yf.9r,n.............. and subscribed
before me.
......J.v.nfl..............,~....................... A. D., 19.~.9........
~:t~~~~':\~~.".."...,",.,.,'
Mary ~~~is,
x."j~i'~i&~~~,.,"""",..,
..................................................................................
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DECREE
Be it remembered that on the ....,~.~~~........., day of ...............~~......................., A, D" 19~,~...., there
was probated and recorded the last Will and Testament of ....~.~.~51~~..~~....~~~~~.~~~.~......................,..,
late of .......,'~~~.;,g~................................................., Cwnberland County, Pennsylvania, Deceased, Letters
'.........,",.."...~~.~,~~~~.~~,;y"...... were granted to ,.....,.".., ,.,...~.~~~,..~.~,.,~~~~~,~~,~~",...,"""',..."..........,
Witness my hand and official seat the day and year aforesaid.
"...~A~~./4-,...~:::.~.
l4Bw. lWMxAA RegIster.
~
1 .,.____ __ ..~ ____ """'- ~- -~ W~ ~ -4A
1 d~~~~~!t":;\'J:: ',; ~. '" "., , COMMONWEALTH OF PENNSYLVANIA
, 4 '~cl';II',\l)I:94:1<7 ' ' , . DEPARTMENT OF REVENUE
1 l~~~~/'" " :' " OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
1 11"":
1 =
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\1 Jane Y. Richardson
, t ~~g~vED" Marion R. Lower, Es .
; I , }
'I
TAX AT 6%
TAX AT 15%
TAXAT_%
ADDRESS
31 south Hanover st.
ESTATE TAX
Car liale
'--eSTATEINFORMATiON: ----
DATE OF DEATH
TOTAL TAX CREDIT $3,571.39
--- -- -------------
FILE NUMBER
21-80-401
LESS DISCOUNT
PLUS % INTEREST
(FROM 3-1-81 To~81 2~ n'7
.00618
TOTAL AMOUNT PAID n ",0]..1&
OATEOFPAYMENT
A ril 9, 1881
vau hn M. Richardson
C umber land
o
m
NAME OF DECEDENT
----------------------
.PAID IN FULL"
/:}: 1/ ~SIG~{" :,./
SEAL
RECEIVED BY
REGISTER OF WILLS
,.
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. ~ONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estnte 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 to property of the decedent administered by him
and such additional property which is or may be subject to inheritance Tax of which he/she shall have or
acquire knowl edge;
b, The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided that no separate 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 Wilis of the county wherein the decedent resided,
3, TIME FOR FILING
The return is due nine months after the decedent's death, unless nn 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 liabie, , ,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 recoverabie by
law,"
,
!
I
\
,
!
5, TAX RATES
Inheritance Tax is payable at the rate of6% 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 recei ved are fi rst 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 againsl.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 at 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,
NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services performed'
in administering an estate is reportable for Pennsylvania income Tax purposes, Tllis taxable income item should be
reported on torm P A-40-lndividuallncolOe Tax Return,
-
SECOND SUPPLEMENTAL
SCHEDULE "6"
PERSONAL PROPERTY
i-\t:V"4tll l..^t (i:I~BO)
COMMONWEAL TH DF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
(lnstrucfions on Rovorsr. Sidr.)
~,
~rr.~~~
,:\.f;;;J
~~~, ..
.;J.;' . !""...,
,.\\,,~~r.y..,.
VAUGHN M. RICHARDSON
DESCRIPTION
UNIT ESTIMATED DEPARTMENT
VALUE MARKET VALUATION
VALUE IOFFICIAL USE ONL Y)
$ 9.86 $ 13,456.38
share
$ 378.00
$ 97.50
_I. 1364.744 shal'es , unissued, of Windsor Fund stk, Acct.
No. 62088000-8, date of death value on 6-1-80
2. Refund - Belvedere Medical Clinic
3. Refund - Medicare
* See original inheritance tax appraisement in this
estate for $9.86 per share value at date of death of
issued shores of Wi ndsor Fund stock.
.'
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0(3 '<.0
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a: ~ .J<.:l
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TOT AL $ 13,931.88 I~:
If additional space is necessary, use 8\/" x 11" sheets.
REV.4114 EX+ tHOI
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
Date of Death
June 1, 1980
o Original
Ii:l Supplemental
o Remainder
FII e Number
Estate Name.
:IW~l-
V/ill9hn M. Richardson
Social Securi ty Number 186-03-2391
REPORT OF INHERITANCE TAX APPRAISER
I, Ihe undersigned duly oppolnled Inheritance Tax Appraise, in and for Ihe Counly of Cilll1f'f,t'1 ~~
Pennsylvania, do respectfully reporl thai I nave appraised the rool and personal property as ,eporle n the oregolng
return at the values sel forth opposite each ilem in Ihe lasl column '9 the, righl in -""edules "A", "B". "C". and "E"
Daled: september 25, 1981 ~ .....r'
RITANCE TAX A RAISER
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Property (Schedule A) S NONE 00+ 92+
Personal Property (Schedule B) '0+
Jolnt.Held Property (Schedule E) 21l+
Transf.r. (Schedulo C) NONE 30+
TOTAL GROSS ASSETS 13,931 88
LeIS Debts and Deductions 40. 93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estale Bill FACTOR PRINCIPLE YALUE CODE
o Annuity
FOR USE OF REGISTER ONLY
Tax on $
CODE
6% ___
COMPUTATION OF TAX
$
$
$
$-
$
Tax on $
15%
Tax on $
Tax on $
T ax on $
ExemptIons
Totol Estote
TDTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Less Credits
DATE OF PAYMENT
AMOUNT PAID
TAX CREDIT
$
$
INTEREST FROM
aALANCE DUE
j .jJ 0-1
...
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0-1
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COMMONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF FIELO OPERATIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
~"
--------...----.-.--... -.
DATE
7
------- -- -
1980
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is heroby made far consent to the translor of the following securities of 0 Pennsylvania
Corporation or 0 National Banking Association located in Pennsylvania:
(a) 200 shares (b) The Formers National Bank of Newvill e, Pennsylvania, (cL__~o_~n - ~ert. NIOL
(NOTE: In describing securities enter in (a), ab ()Ie, eilher the number of shares of slack or the face amount of
registered bonds, in (b), the nome of the issoing compony ond in (c) ,he closs of stock or tho stated interest rate
and maturity date of registered bands.)
ISSUED ON
2-15-80
,and having 0 TOTAL MARKET VALUE OF S_\l,AO_OJ,OJL
(Dol.)
as of the date of death of the decedent,
Vaughn M. Richardson
(Name of Decedent)
___, on_--.lune 1,1980
(Dote of death)
who was late of 66 West Main St.
(Street and Number)
Newvi II e _________ _<;:;um~-~rlCl..1JCL-_-Pennsy Ivania
(Post OHice)
(County)
(State)
The securities are registered os fallows:
Vaughn M Rich,ardso~___,_.
(Name or names in which certificates ore registered)
XX~ImlX~0:~
EXECUTORIX }
66 W ~Main_St.,-l'Sewv.i.Uer-l'.ennao-1Z24J
(Address)
NAME OF APPLICANT _J~me_'J'_._Richar,dso.n
COUNTY FILE NUMBER 21-80-401 ADDRESS OF APPLICANT 66 W 0_ Main St., Newville, Pena. 17241
BUREAU FILE NUMBER SIGNA TURE OF APPLlCAN{~ ') (b, 1~_(j';~~-.!dl-(.i(7II/,t-/'^-'
NOTICE: IF yOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS A'pTrCICA:TION, IT WII:'L NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
Jane Y. Richardson
(Ham.)
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES DATE~-' to J9fo
I hereby consent to the transfer of the above securities now registered in the nome of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is mode subject pursuant to the provisions 01 ,ho Act of June 20, 1919, P.L. 521,
as amended and the Act of June 15, 1961, P,L, 373, os amended. This is also in accordance with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
ahove-named Decedent,
Signori for the Secretary of Revenue
CJ B,jn~;~;~"nB\J;;;t;-
o~JRp~, J".~Dl,Lll~. 0~~_
-'TIt~' -.lJ (County)
-
...-.....~-~__ "'-"L ~n ~JIU... -"'-"- ~-_....-=: i:T"'" ~
ltl:'J,RCC4111nBl,\, . , ' '
11~'tP'f';~~f~::.WJ' ,;,.. . . COMMONWEALTH OF PENNSYLVANIA
I Nci,~IO~~257 DEPARTMENT OF REVENUE
~~tf('U 0\1' ,'OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
~\:." ',>;, :. I :',
II \" I .
; RECEIVED ----~-------.........--~Dl'1'y-'nIO
"
; From:
~ ~dress
~
-
.,'1.'
',/PJ.
.wJ",._
Jane Y. aiohaJ:4eQn
0/0 Marion R. Lower,
31 S. S~qoY.r S~r..~
HtQilIUlD--.alXTY-UGH!l' . J& '100---
representing Pennsylvcnra Inheritance or
Estate lox due from the following er-lale:
..q.
2'k Tall on
s
_ S
C...Ha1..,
1'7011
691 Tox on
s
s
Pa.
21_A1l-401
Dole 01 Deoth_ 6-1-1990
15(1~ Tax on
s
s
! File No.
Dote 01 Payment
AlI9J'.t , 1 .
,gAn
'7c Tax on S
Estate Tax, Act of
May 7, 1927
s
s
I
Name of Decedent
VAlr12H1lJ .. _ RYt!IU.ImAOY
County C.'.....rlan4
s
2, .,e1. 74
Remarks:
TOTAL TAX CREDIT
less five percentum of lax if
paid within three months ofler
dole of deolh
Plus Interest at the rote of
_%from
10
s
s
11la.39
"'AID 01lT ACCOUNT"
'D'rn~[p[b~@m'iJ'rn SEA L
s
2.269.:lA
TOTAL AMOUNT PAID
NOTE: Thl, Tripllc.te Receipt to be retained tor audit purpo....
A ,....p
'.1//t'l: (~d:/~~;~
(Signature)
M~ .
ae e sf Wille
Received by
NOTE: In o(ceptlng Ihe Iranslor inn.rilanc. lox. on fulure estates, prior 10 lh. dealh 01 the li!_
'enanl or '.nont lor yeon, os evidenced by this receipt, II Is understood thol Ihe Commolw...eolth sholl
I nol be precluded or preyentod from herealler oueulng odditionallnherllante la. olin. dtloth of the
Ill. 'enonl or lenonl for years whenever II appears that such additional 10. moy be legally due and
coll.dlblelor any reasonwhotsoe...er
11
1:--------------------------------------------
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REV..'!? le"18)
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF FIELO OPERATIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
*~
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby mode for coosent to the tronsfer of Ihe following securities 010 Pennsylyania
Corporation or 0 Notional Bonking Association located in Pennsylyonio:
or'----"-----"-
DATE LL~1'~ ,R ,--'JBO_
(0) 3,110 shares (b) Vulcan, Inc. ,___,___,__(c)_,.c_OI11I11Q.~-
(NOTE: In describing securities enter in (0), ab Ole, either the number of shores 01 stock or the face ornaunt of
registered boods, in (b), the nome of the issuing company and in (c) Ihe closs 01 stock or Ihe slated interest rote
and maturity dote of registered bonds,)
ISSUED ON
,and haying 0 TOTAL MARKET VALUE OF S-_3Z,B06.01
(Date)
os of the date of death of the decedent,
Vaughn M. Richardso"-___________, an_June 1, 19BO
(Name of Decedont) (Dote of death)
who was late of 66 W. Main Street
(Street and Number)
Newville Cumberland
-..-..--.----------...- .
Pennsylvania
(Stota)
(Post Office) (County)
The securities ore registered os follows: Vaughn M. Richard~o~______n____,_.u__,____
(Nama or names in which ccrtificatcs arc registered)
~~)(~R)<
EXECUTOR IX )
JaneY. Richardson 66W. Main St, New~till~ Penna. 17241
(Nome) (Addross)
NAME OF APPLICANT Jane..Y,..-B1~ba[d_\on
COUNTY FILE NUMBER 21-BO-401 ADDRESS OF APPLICANT _66_ W...Main,S.t.,_l'-ie.w.vlU-er-&nna.-l7241
(1\(1 _7 ;}'/I / Y..
BUREAU FILE NUMBER SIGNA TUR E OF APPLlCAN~;z;,'>"L';0'.. {'r" ;,,-", ,..-./Od-, ( -
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATiON, IT/WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION,
- --------------.----
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES /l. "/9fi
DATE LtLi1-c/I.
I hereby consent to the transfer of the aboye securities now registered in the nome of the olotf,said '
Decedent and waive the filing of 0 certificate certifying to the payment 01 the transler inheritonce tax to which
the property of said Decedent is mode subiect pursuant to the proyisions of the Act of June 20, 1919, P.L. 521,
os ameoded and the Act of June\15, 1961, P.L. 373, os amendod. This is also in occordance with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Transfer the herein described property operotes only in reference to the estate of the
above-named Decedent.
~~,
" ",\\~~j~ ,. "
,.'t ",fl,.
".'''''~"r,",,;<
Signed for the Secretory 01 Reyenue
i/j' /:
By__/21(L{,tj-/!-~;~~!1:,J --
(IJ . (\;9n6'"'0) cj'1"~
.';'ji;~" {~V .. 'A.,-,rn1~d>0_~
II ( Ie) (County)
,
I
\ ...-.....,; ,---. ""--&-' "~~, ,,--- -~, ~ ~, -"-"', -... -...,
f lI.i'"EV.'f'021)(\:;:;)::;:;">:"/"'/':::~("\';","'" ," '<',', " ' ' '." '.', ,,' ,
:~I\%~\:['~';'ANm;:{::,;,{;I' ",'. COMMONWEALTH OF PENNSYLVANIA ' ,.
I. 4 :N();lIlp;,'.297,20':'" ,',', ,,' DEPARTMENT OF REVENUE
: ,ij}~:r'~" :' " , . ' 'OFFICIAL RECEIPT · PENNSYLVANIA INHERITANCE AND ESTATE TAX
t\
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=
i ~'M"
Ii FROM
C': ADDRESS 31 S
TAX AT 6%
TAX AT 15%
Jlne Y. aiohardlon
Mar ion R. LOWer ZI
TAXAT_%
ESTATE TAX
'774.71
Car 1hle
A 17013
TOTAL TAX CREDIT
'--ESTATE~FORMATIoN~--------------------------
DATE OF DEATH June 1 1980
FILE NUMBER 21-80-401
DATE OF PAYMENT Auqult 17, 1981
NAME OF DECEDENT val'l;h" II Q" ft h.,. iIIsnn
COUNTY Cumber 11nC!
LESS DISCOUNT
PLUS % INTEREST
(FROM TO_I
m
m
TOTAL AMOUNT PAID
$774.71
--------------------------------------------
POSTMARK DATE
\ REMARKS.
~
"PAID ON ACCOUNT"
'" ~'" t/
' .' / ' i/;'
'//~l//y _' ).j//1~
. SIGNATURE
SEAL
RECEIVED BY
t
L,_,_,_____~c.__________,__,__._____'_____.
REGISTER OF WILLS
---:'"'i7"""""";----:-...----------------------------'--------------
II3IJt ----
"'~~~~~f:r;f::;::.~:.-",\'.;'::..,'.' COMMONWEALTH OF. PENNSYLVANIA , ",.'..','"
o ~ ,asa03"''-' ,..,' :,"', DEPARTMENT OF REVENUE .' '",'
\~~~;rftai!(:,:(\h::,,9,fnl~'AL:"ECE'PT · PEN~S~L~A~I~,INHE_RI.T~~.~~. ,~~~, ESTAT,ETAX,
I
; RECEIVED
II
a
~
ti
____________________~RD.a TAnn8&Nn
nnt. T..a RA_____________________dollors
represenling Pennsylvania Inheritance or
Estate Tax due from the following eslate:
From:
_.~
iess
C 0 MuLon R. Lower.
" .. "...."v.. A.t!r..t!.
.Iq.
29, Tax on
$
$
carlillla. Pa.
17013
6'k Tax on
$
$
File No.
21-So-401Dole of Dealh 6-1-1980
15'?" Tax on $
$
Dote of Payment
A~U.~ 29, l!a80
% Tox on S
Estate Tax, Act of
Moy 7, 1927
$
Nome of Decedent
VAUdIlllT M. RJc:!IIARDSOII
$
County
C".'ha.l.n4
TOTAL TAX CREDIT
less five percentum of lax If
paid within three months after
dale or dealh
Plus Interest 01 the rote of
_%from
10
$
','I;."TA,
Remarks:
s
157.89
· PA1D 011 ACCOUII'1'-
s
'[j'OO~~[L~@ill'[j'rn SEAL
TOTAL AMOUNT PAID
s
3.000.00
NOTE: Thl. Triplicate Receipt to be retained tor audit purpose..
Received by
NOTE: In accepting Ihe Ironder Inherllonce lOll on luture esloles, prior to the death 01 the lile
lenont or lenonl for years. os evidenced by Ihis receipt, II is understood thot Ihe Commonweollh sholl
nol be precluded or pre...ented from hereofter oueuing addlllonallnherltonCIl tall at Ihe doath of the
III. tenanl or lerlonl for yean whanever II appears Ihot such additional lOll may be legally due and
collecllble for ony reOlon whotso.v.r.
I
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INFORMATION
To insure proper credit to your account, tho name of the estate Dnd fila number should be clearly print-
ed on the check or money order.
This assessment is mfldo in accordancn with Section 708 of the Inheritance and Estate Tax Act of
1961 (72 P.S, 9 2485-708),
To the extent that inheritance Hill( is paid within three (3) months after the death of the decedent, a
discount of five 15) percent is allowed (72 P.S. 9 2485.716),
Inheritance Tax. other than lax on a future interest, is due at the date of the decedent's death and becomes
delinquent at the expiration of nine (9) months after the decedent's death (72 P.S. g 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 2485.712). Calculate interest from the delinquent date shown
on the face of this form to the date of aclual 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 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 14 days ,00237 24 deys .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
B days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .0048B
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 Ihelnheritance end Estate Tax Act of 1961(72 P,S, 9 2485-1001).
Make check or monev order payable to:
, "Register of Wills, Agent"
Mail to the address listed below:
..
,. ,.
-:J>1,l-l~' /1_lqro
COMMONWEALTH OF PENNSYLVANIA ~.
DEPARTMENT OF REVENUE WIt
BUREAU OF COUNTY COLLECTIONS
0( ).- 70 -If-o / COUNTY OF CUMB.~.RLAND..............
Form RCC-:13
RESIDENT DECEDENT
IMPORTANT: Thls return must be complet.ed In det.nllllnd ftlcd in duplicate, with wUl nt.taclled, with the
ncgistcr of Wll1s of the County where decedent. rcslctnd; I\eturn 1s duo within one year after
date of' <tont.h, unless IUl oxtnn."lton Is grunted hy the Secretnry of Ilcvenue. (Section 70:1 or
the Inheritance umI Estate Tax Act of tOol.)
IN THE MATTER OF TIlE ESTATE OF
___.y.~!_}.G~t!..t0.!.~lq:iARDSO N
(state full nama of dl!Cedent)
...........................}:=: ~:ecutrix
ADMINISTRA'fOR
.. County
Slale 01 ......
Late 01 ___..S;y~bed(l~.
.......... P..enllsylva Ilia
Cumb!!~ICllJ~
Count,. or
. - .--. -....} ss:
MM ...._.
Executrix
............ :11'---1*
lI.lllGillhllllM~
J.A..N.LY. RICHA.RDS9N
or the estate 01 the above-named decedent being duly !iiworn. deposeS
and saJS,
Decedent dJed ...."...."......H.hh.~.une ,-t 19Q.Q....... ,J teltate leaving a lut will, copy of whIch 11 hert-to .tt.ched. }
(Munth) (lilY) (Vt-llr) L>i.~~
N.me and addre.. of attorney or} Mar!on.. R.".~9W~r, ,,~sq,._ ."............."..._..........._m.......
other authorized representAtive to
whom .11 co"...ond,ncc .hould b, 31 South Honover Street, Carlisle, P.enna. 17013.
m died.
That as such ,..~.)(.~.:.~.t.r.~.)(......................... deponent is familiar with the affairs of said estate and the property con'
lGlfIUjl'4mlOlDlD4K)(,)QX
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit bux registered in decedent's individual name, or jointly
with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent
or deputy, with the exception of the folluwing:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Farmers Nationa I Bank of
ewvi e, Penna. 17241
THt S SAFE DEPOSIT BOX RENTED
IN NAIlE OR NAYES OF
Va h M R'
Jane Y R'
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposi t box or boxes are itemized under Schedules ~ of this
return, wi th the exception of the following, for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the
real property in the Conunonweal th of Pennsylvania of which decedent died having an i.nterest therein. It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving
the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record
thereof. It also sets forth in the colmnns provided therefore the assessed valuation of each of said
parcels, the estimated market value thereof 85 of date of death of decedent.
That Schedule B attached hereto nnd made pert hereof sets forth f\llly and in detail all personal
property wheresover si tunted owned by the decedent at the time of death; all moneys left by the decedent
at the time of death, whether in decedent's inunediate possession, standing to decedent's credit in banks
of deposit, savings banks, trust companies, or other inst! tl1t1ons~ whether individually, or 1n tMlst for
any other person or persons giving also SeIIRrEltely the accrued interest thereon, if any, down to the last
interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death
in all other cases; all bonds, postal savings, treasury cerU ficates or notes and other evidence of in-
debtedness of the Uni ted States to the decedent; all Obligations, whether by statute or ag'l'eement they
are designated as tax free, of the United States, or nny state, or political subdivision thereof, or of
any foreign country, which are owned at the time of death; all wearing apparel, jewelry, silverware, pic-
tures, lIooks, works of art, household furniture, horses, carriages, automObiles, boats, and any and all
other personal chattels of whatsoever kind or nattlre, left by decedent, together with the fairly estimated
market value thereof; all bonds and mortgslwS held by decedent 'md of all claims due and owing decedent
a.t the time of death, and all promissory notes or other instrtunents in writing for the payment of money
of which decedent dierl possessed, of whatsoever nature, wi th interest thereon, if any, giving the face
value snit estimated fair market value thereof, Rnd if such estimated ftdr mtlrket value be less than the
face value, it sets forth briefly Ule reasons for such deprecia.tion as to each i tern; all moneys payable
to the ~state from lire insnrance policies carried by decedent; all annuity and endowment contracts the
proceeds of' which were payable upon the death of the decedent; and all the corporate stocks and dividends
due thereon and u"pdd as of the date of (tenth, bonds Rnd Accrued int.erest thereon to the date of dece...
dent's death and other investment securities ownerl 1JY t.he decedent at the time of death, with the market
value' Ulereof at such time.
.
III the CIlSfl of' secllrlt.lcl'; Ill' close nr I'nl1lll~' elll'lltlrutlollS, t.hll vllIIICS rl'purlellllrf' us f'ur us
J1(lssthll~ Sllhstltllt.lnt(!d hy t'lllllllcllll st.nl,l!lI1lmts of 1.11(' corpol'lIt,lcIIIS, Sllowlll~ till! IISSI'I.S /lnd Illlbllllics
thereof' ns 01' t.lle c1ut.e uf donUt. ,'Iw sehetllllf! nl so sut,s l'orth thf~ Int.erl!s\' nl' c!l!(:m!PIll. III, tl\l~ t1ltln of'
dellth In 1\Il~' Cn-pl\rtTH!fslltp nl' IJIIslTWSS, 111111 III sllJlIHlrt. of' thl' VlIllll' nf' Hllell tllt.erl~Sl. therf! Is IlIl1lnxml to
snltl schochlle, ('!nllflctlll sllltenlfmts sl1owlll~t'lenSSf!ts nnrl Ilnlllllt.ll!s Ilf' sulll l:n-pllrtlll!rshlp or 11Ilstnl1Ss.
^ copy of' tl1<' c()_purtTll~rslllp 1t~I'el'n\lmt., (If 01'111, II sI.1I1.f'mp'lIt. selttll~ f'ort.h till'! Tlnturo nl' t111l ll~r(lmIlHnt)
t.ogether wilh n stl\tcmf!lIt setl.lll~ ('nrtli till' (:llIll'II~t.I'r of t.11l' lJIISIIlI'SS, Its Jnelll-IllIl, lUll I SIl(~h ot.her f'flets
p<,rtfllnln,g t,n t111~ IllIslnnss liS l1ln~' 11l~ 111~I.tlllnnl, 1.'1 a I'lIlr II TIll .IllS!, Ilpprlllslll of tile c11!I:mllml.'s Inl.nrnst.
tlwrellll1lllsl hns\lhmltll~fl. It should Illsn sot f'orth In Itnml".I~11 l'OI'llI, I.Il~Htlwr willi t11{~ f'ulr mlll'kfll. Vlllw!
thereof', Imy uthCl' IlI'oJlert.y owned or bequl'lIl.hl'fl hy t.1w df!cl!dellt. nt the t1rnn 01' fll!fltll.
The ScfJedule C Ilt,tuclle!l IWI'f~to nlHI "Hille pnrt. hereof sets forth" t.rue Ilnswer to eltch ItIIlutry
contAined therein find In t.he CAse of' trnnsf'ers (If'pr()f1el.t~', renJ or personfll, wlt.hln two yeflrs of decedent's
denth, In contemplntlon 01' ttecndent's denth, or intenflecl to t.~ke ef'fect In possession or enJoyment fit or
after death, suill schedule sets forth t.lie IInt.tlr(! unfl vlllufl of such propp.rty, 1.0 whom trunsf'erred, the
rellltionshj p of' the t.rnns forces to tile llcccflen t., the propor tlOll1l te shnro I'nce I vecJ h~' onch trnnsl'eree llnd
all other facts of Il pertinent nature re,gnrfl1nl!; snlfl trlll1sf'ers. In the CIlSf! fit' l.rtHlst'ers Intenrletl to
take effect in possession or en.1oyment Ilt or nfter clcnth, there is ulso nttnchlHI to the schedule a cony
of the deed, trust agreement or other instrument creating the t.rust. Tl1erl~ is ILIso set f'ort.h in suld
schedule n list. of all property, real nnd personal, wHh its vnlue, which Illl~se5 at. decedent's death hy
virtue of the exercise by decedent, either Inrltvidunlly, or,lointly wit.h llnother, or any power of nplloint.-
ment vested in decedent, either individunlly or Jointly, hy the wlll, fteerl, or nt.her instrument of' nnother,
with a copy of the instrument creating such power attllched to the schedule.
That Schedule 0 Ilttllchefl hereto Imet mlule purt hereof' set.s f'ortli the nllmes nnrl uftrlrp.Sses of' nIl
persons beneficially interested in this estate Ilt the time of' decedent's denth, the nature of' their res-
pective interests, their relationship, if Ilny, to the decedent, t.ogether with the ages nt the time of
decedent's death of all minorn, annuitants nnfl heneflctllries for life under fIecedent.'s Will. It also
contains a statement showing which of the beneficiur:les numed in the decedent's will, i r any, died prior
to decedent, the dates of their denth, their 1.s511e, fUlIt t.he relationship of such issue to the heneficiary.
That Sct>edule E attached hereto nnd ml\fle u. part hereof sets f'orth nll propert.y, renl Imd per-
sonal, owned by the decedent .1ointly wt.th another or others, including intanglble, stluHling in the name
of the decedent Rnd others, plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, uddress ami rellltionship, if any,
of co-owners to the decedent.
That ScfJedule F attached hereto and mnde Ii pnrt hereof sets forth fully and In detail all rlebts
and deductions claimed for and on behalf of this decedent's estate, 1.nclttfHng funeral expenses paid;
family exemption, where app] Icable; costs of administ.ration of this estate; counsel fees and f'wHclary' 5
conunissions paid or to be paid; cost expended for burial trusts, t.ombstones or grllvemflrkers, nnd reli-
gious services, in consequence or t.he death or the decerlent; rlehts anrl claims owing ",ut unpalrl at time or
death; taxes accrued chargeable for perloct prior to decedent' 5 ,Ienth (except. those ll110wed under Section
651 of the Inheritance nnd Est.ute Tax Act); together with It stlltement of colluteral pledgefl I'or obliga-
tions, ifhny. It 15 agreed that the fiduciary will present proof' of suld clnimctl ohllgllt1.ons upon re-
quest, that if the amount actunl1y pllld in settlement of any fee, commission or debt is less than the
estimated amount clll1ming nnd ullowed, thllt the same will he reported to the Register of Wills, nnd that
the amount of tax nssessefi cnn he rellssessed :In llccQl'dance therewith.
That the totllls of the nppropriate columns in Schedules "A", IInll, "'en, "g", llncI "F" ns direct.ed therein,
have been carried forwnrrl and properly regist.ered In the Sununf\r~',
......""...."""................,...........
day of
......rJi:a~~Mf~~.....R
My commission expires 2-23-84
~ /)f r,'.,
...........:/...(i;;~~1JfI~~;:;'f~y..\-!...................
66 West Main St
............ ...........................,........,...,...",.....,.....,,,......,........'''.....H....''''.."..._~.
( StTeet Number)
.t-l.e.~y!II~L~~~!:!~:w I??~I... . ...................
(City or Town and State)
NOTE: Before slRnlng nffldavit mllk(! sure nl1 hlunk spltces In tile afffdavit Hnll schedules nnnexed nrc
ftlled In with det.ails or the word "Nol1C!", {llllt In Cllse UlC IlSSP.t.s fnclude rllre rUllt un1tsted securities,
securi Ues of close or f'nmily corporllt.1ons or IlIl illt.f:'rest ill 11I1~' cn-)lllrtllershlp or husln~sfi, thnt the
rlntn nnd stntements requIred under t.ile )\lIru).!;rl\ph Hhove relHtln).!; to Schc('"lf~ "n" nrf! ntlnchefl. ,\1so mllke
certnfn that column #1 In the "Sununnry" IIl1s he en prflperl~' cumpletc1i ItS Ilhuvp-dlrl'ct.p.fl.
Subscribed and sworn to before me this ...1.L~.........
~ ~f:b...19?9..
. A..(r~-\J~.
/
;
.' .
REV-452 (8.78)
COMMONWEALTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
SCHEDULE "C"
TRAl\ISFERS
*
RESIDENT DECEDENT
(1)
(2)
i
(3)
Did decedont, within two years of death, make any transfer qf .8JJ.V material part of his estate, withou'[ receiving 8 valuable end
adequate consideration therefor? (Answer yes or no) NU
Did decedont, within two years of deoth,tr~~sfer property from him.elf to himself and onother or others (including a ,pcus.)
in joint ownarship? (answor vos or no) NO
If the answer to (1) or (2}ebovo is in the affirmotive state:
(a) Age of docedent at time of transfor
(b) Stete of decedon!'s health at time of making the transfer, (Noto 1).
(c) Cause of dacedent's death. (Note 1).
(4) Did decedent, in his lifetime, make any tranlfer of p,operty without roceiving a v..luable or adequate considoration thorefor
which was to take effect in possession or enjoyment et or efter his death? (Answer yes or no) NO
(a) Was thero any possibility that the property transferred might roturn to transferer or his estate or be subject to his
power of disposition? (Answer yes or no) .
(b) Whet was the transferee's age at timo of docedent's "eoth?
(5) Did decedent in his lifotime moke anv transfer without receiving a valuable and adequoto consideration therefor undor which
transieror expressly or impliedly reserves for his life or any period which does not in fact end before his death:
(a) The possession or onjoyment of or the right to income from the property transferred? (Answor yes or no) YES
(bl The right to designate the persons who shall posse.. or enjoy the proporty transferred or income thorefrom?
(Answer yes or no)
(6) If the answer to (5) (b abl' e is in th offirmptive, state whether the right was reserved in decedent alone or others
e I ne
Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the
benefit of caro of transferor? (Anlwar yo. or no) NO
Did decedent, at any time, transfer proporty, the beneficial 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) NO
(9) It the answer to (8) above is in the affirm.tive, was the power to alter, arnend,,qr revoke the interest of tho beneficiary reserved
in the decedent alone or the decedent and others? (Answer yes or no) N~
NOTE 1: The answers to these questions should be suppolted by affidavit by the attending physician as well as a copy of tho doath
certificate.
NOTE 2: If answer to any of the above questions is ves, set forth below a desoripticn of the property transferred, it's fair markot
value .t date of doath, dates of transfers and to whom transferred, with relationship of transferees to docedent, if any. Submit
copy of any tru~ deed or instrument, if transfers are claimed to be non~taxab!e, also submit detailed statement of facts on which
said claim is besed.
NOTE 3: List applic.ble property below in manner in which provided in Schedules A, S, or E.
(7)
(8)
ITEM
DESCRIPTION
MARKET VALUE
(Estimated)
DEPT. VALUATION
(Dept. Only)
I. Irrevocable Charitable Trust established by deceden
Vaughn M. Richardson, and wife, Jane Y. Richardson,
December II, 1963, having a market value of $13,476.0
on June I, 1980, date of decedent's death, (see letter 0
Fanners Trust CD. attached) pursuant to Deed of Trust
ttached dated December II, 1963. No part ofthis tran
fer is conceded to have been made in contemplation of
death or to take effect at death.
2. Irrevocable Charitable Trust established by decedent
Vaughn M. Richardson, and wife, February 13, 1978,
having a market value of $20,397.17 on June I, 1980,
date of decedent's death, (see letter of Farmers Trust
Co. attached) pursuant to Deed of Trust attached dated
February 13, 1978; No part of this transfer is conceded
to have been made in contemplation of death or to take
effect at death.
Insert this total opposite "Transfen", Schedule lie" in tho
"As Reported" column on the last page of this return.
N ~?u..-
.~
, .
. ,
SUMMARY (I) (2)
" (As HeJ1nrled) (As Determined)
o .
E~;' Heul Properly . .(Seh. "A") $ 0.00 $
~l C
'a ~ E Personul Property ..... (Seh. "B") $ 144,.283.81 $
,... ~::l
s"-
"0 'a 8 Trunsfers .(Seh. "C") $ 0.00 ,.
< s. .,
.:. 0 ~
c"'ll $ $
--1::
po $ $
gSi . . . .
Gross Tuxllble Estllle $ .. q 144,283.81 $
lil:
2::
l- '"
.. Z "
W .~
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:>< w o \j c: ..e
III
IIJ VlQ g -
- 0 ..e
<<: ~ " Cl:
c:<: t... "" '0
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Form RCC.10
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STATEMENT OF DEBTS
AND DEDUCTIONS
OI"FICE 0.. THE
"I!OI8TER OF WIt.L8
Cumberland
0'
AND AGENT 01" THI COMMONW.....LTH
COUNTY
III
II 19'
II 23
DATE OF FILING ApPRlIlSiMINT
DATP.:
NO, 01"
YOUCH""
1980
II II
II
II
3
4
5
6
7
8
9
10
II
II
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II
II
II
NlIMIi: OF pI.YEE
I
2
Rister of Wills
S
er Funera I Home
er Funeral Home
W. Dean Shull
Re ister of Wills
Re ister of Wills
Greenawalt & Co,
ester G. Connor
fWill
rdson
R erved
S Inc
16 Marian R. Lower E uire
17 ane Y. Richardson
COMMONWEAL.TH OF PENNSYLVANIA
DEDUCTIONS ALLOWED IN
7(,
THE SUM OF ............ s"il...(,5t/i. ~
DATE AP!~OVEO .(}:I/lZ.l ot f qrt
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~ L-1-(.. (?i. ,i' 0::f/
A'lI~'" of Wllh, It .Ill
LI.Tli OF'
Newville, Pa.
June I, 1980
OATS 01" DEATH
REMARKS
AMOUNT
85 00
10 00
18 00
18 00
2 292 00
25 00
275 00
4
7
50
150
Ltrs, Testimentar ; Short cert. etc.
11 II
II
Burial ex enses
II
II
II
Appraisal of pers. & real estate prop.
Certifj ed co of will
extra short cert, for sa I e of stock
Services re taxes
Realt A raisement
Filin inh, tax a " & Debts & Oed 6
F mil Exem tion 2000
Closin ex enses 50
Stock sales commission taxes & mis.ch 2 151 26
Counsel fees ~~950
Executrix Commission 8 4.50
24 541 76
}s.,
COUNTY OF Cumberland
I. JANE Y _ RICHARDSON HER.SY CERTlI'Y. THAT. TO THE 'UT 0'
MY KNOWLt\:lGI: AND IlIEL.IEF. THe' FORE:GOlt~G IS A JUST AND TRll It 8rATEMENT OP' DEBTS, FUNERAL EXPENSES AND IXPENsa 01"
ADMINIBTRATION BUE:'MlnED TO THE t:ST^TE OF VAUGHN M. RICHARDSON OICEAaID, .... DEDUCTIONS I"OR
INHERITANCE T"'X PUR:"08ES.
27th
SWORN AND .UII'CRICI~ PJEFORt: ME nus
Marcn , 8!
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otar')' Pu IC
My commission expires 2-23-84
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PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and filo
a return: .
a. The personal representative of the estate of the decedent as to property of the decedent administered hy him
and such additional property which is or may be subject to Inheritance Tax of which he/she slwll have 01
acquire knowledge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Stalllto,
including a trustee of properly transferred intrust, provided that no separate return need he made hy 1111) Ir:lIIsfmoe
of property included in the return of a personal representative.
2. PLACE FOR FILING
The return is to be filed in duplicate w:th the Register of Wills of the county wherein the decedenlresllled.
3. TIME FOR FILING
The return is due nine months after the decedent's death, unless all extension lor fillllp, has he ell 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 10 file a retllrn or other report
required of him, , .shall be personally liable. . .to a penalty of 25% of the tax Illtinwtely fOllnd to be dlle or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of like amollnt 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, hllsband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in.taw 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 monlhs after the decedent's death, Interest
at the rate of 6% per annum accrues thereafter unti I payment is made. All paymenls recei ved are Ii rst appl i cd 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 ALl.OWED.
All checks should be made payable to the Register of Wills of the county wherein the decedeut resided and are
received subject to the final determination of the Department of Revenlle,
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect unlil
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 01 him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall he sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or hoth,
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FiI e Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0401
REV."a.c EXt (!-60)
Date of Death
June 1, 1980
o Original
o Supplemental
o Remainder
Estate Name
Vaughn M. Richardson
Social Security Number
186-03-2391
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inhor;tance Tax Appro;.e, in and lor tho County 01 Cumberland
Pennsylvanio, do respectfully report thot I have appro; .ed the real and personal properly as reportod in the loregoing
return at the values set forth opposite each item in the last column to the right in Schedules "AU, "B", HC", and liE"
,
Dated: April 1, 1981 PLAN!.., / i?/I'fi flit" ;'
INHERITANCE TAX APPRAISER
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Property (Schedule A) I none 00+ 92+
Personal Property (Schedule B) 41,990 94 10+
Jolnt.Held Property (Schedule E) none 31+
Transfers (Schedule C) none 30+
TOT AL GROSS ASSETS _______ 41,1~0 ~L
Leu Debts and Deductions 40- 93.
(SCH EDULE F)
CLEAR VALUE OF ESTATE
o Life E'.tate RATE FACTOR PRINCIPLE VALUE CODE
o Annuity
FOR USE OF REGISTER ONLY
CODE
COMPUTATION OF TAX
$
$
$
$
T 0)( on $
6%
Tox on $
15%
Tax on $
Tax on $
Tax on S
$
Exemptions
Total Estate
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Loss Credits
DATE OF PAYMENT
AMOUNT PAID
OISCOUNT
INTEREST
TAX CREDIT
S
+ I
$
=
$
=
BALANCE $
TO
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RC.V.1500 ~X + (9.81)
BUREAU OF EXAMINATION
PENNSYLVANIA DEPARTMENT OF REVENUE
P.O, BOX 8327
HARRISBURG, PA 17105
INHERITANCE TAX RETURN
RESIDENT DECEDENT
0(/1- f() ~ 411 I
File Number--.~.J' ~I ~eli:O(
Decedent's Name (Lost, First, end Middle Initle\)
M.
of Doeth
.C\-~ 0
Decedaot's Address
tDIP w .1Y\a. I'" st.
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DECEASED
Sociel Socurity Number
CHECK
1. Original Return 0
2. Supplementel Return 0
3. Romeindar Return 0
APPRO.
PRIATE
BLOCKS
4. Life Estate 0 5, Federal Esteto Tax 0
Return Required,
6, Decedent died testote 0 7. Decedent maintained a living 0 8. Number of sefe deposit 0
(Attach copy of Will) trust (Attach copy of trusd box" inventoried
All correspondence end confidentiel tax informetion should be directed to:
CORRE.
SPONDENT Neme
Address
Telephone No.
City
Stete
Zip
RecapitulatiDn
1. Real Estate (Schedule Al ( 11
2, Stocks end Bonds (Schedule B) ( 21
3. Closely Held Stock/Partnership Interest (Schedule C) ( 3)
4. Mortgages end No,", (Schedule D) ( 41
5. Cash & Miscelleneous Personel Property (Schedule EI ( 5)
RECAPIT, 6. Jointly Owned Property (Schedule FI ( 6)
ULATION 7, Trensfers (Schedule G) ( 7)
B. Totel Gross Assets (total lines 1,7)
AND 9. Funerel Expenses Administrative Com/Miscellaneous
Expenses (Schedule H) ( 9)
TAX 10, Debts/Mortgeges/Liens (Schedule \) .. (10)
11. Tote' Deductions hotel lines 9 & 10) SUfplU\'\llA+o.\
12. Net Velue of Estete Wne B minus line 11)
CALCU. 13. Charitable Bequests (Schedulo J)
LATIDN 14, Net Velue subject to tex Uine12 minus line 131
( BI
(111~(.,'ClU
(12)
(13)
(14)
Computetion of Te.
15. Amount of line 14 ta..ble ot 6% rete (15)
linclude values from Schedule KI
16, Amount of line 14 tmble et 15% rete (16)
(include velues from Schedule K)
17, Principel te. due (add tex from line 15 piuS!.. from line 16)
lB, Total Prior payments:
(e) Amount Peid
(bl Plus Discount
(c) Minus Interest liB)
19. Belance Due Wne 17 minus line lB)
Meko Check Peyeble to: Register of Wills, Agent
... PLEASE RECHECK MATH'"
..06=
..15=
(17)
(19)
Under penaities of perjury, I decle" th't I heve axemined this return, including eccompanying schedules end stetements, end to the best of my knowledge
end belief, it is true, rrect, end complete. Decleratlon of preparer othar then the persone' representetive is besed on ell informetion of which preperer he,
eny knowledge, .311 f / f J-.
TATIVE(SI ADDRESS ' , DATE
. .
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 buriol expenses including the cost of a burial lot, tombstone
or grave marker ond other related burial expenses.
GENERAL INHERITANCE TAX INFORMATION
All debts being claimed against an estate ore subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence.ta support the decedent's or the estat~'s liability far the debts being
claimed should be attached to this schedule. .
A family exemption may be claimed by 0 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 e"emption is allowable only
against assets which pass by a will or by the Pennsylvania Intestate Laws.
NOTE: Compensation paid to on estate representative; namely, on executor aradminisiratar, far services
performed in administerir,g on estate is reportable for Pennsylvania Income Tax purposes. This taxable income
item should be reported on farm PA.40.lndividuallncome Tax Return.
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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 briel explanation in the remarks column for eoch debt claimed.
6. Enter the amount of each debt being claimed.
7. The farm must be signed by the person who has assumed the responsibility for paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE B%" x 11" SHEETS.
INSTRUCTIONS
To insure proper credit to your account, the nome 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 Estate Tax Act of 1961, 72 P,S. 2485-421, 732.
---------------------------------------------------------------------------------
1 month .005 4 month s .020 7 month s .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .a15 6 months .030 9 months ,045 12 months .060
1 day ,00017 11 days .00186 21 days .U0352
2 day s .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 day s .00386
4 day s .00068 14 days .00237 24 days .~0403
5 days .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 day s .00437
7 days .00118 17 day s .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 'l} days .00488
10 days .00169 20 days .00335 30 days .00500
The estate tax imposed by Section 421 is due at the date of the decedent's death but shall
not become delinquent until the expiration of eighteen (18) months ofter decedent's death provided
that any estate tax occasioned by a final change in the Federal return or of the tax due thereon
shall not become delinquent until the expiration of one (1) month after the person liable to pay
the tax receives finol notice of the increase. Calculate interest from the delinquent date shown
an the face of this form to the date of payment using the following interest tab'e:
.----------------------------------------------------------------------------------
Any party in interest, including the Commonwealth and the personal representative, not
satisfied with the assessment may abject 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.
~ 2485-1001)
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
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INFORMATION
This document is the Notice required to be given under Section 709 of the Inheritance and Estate Tax Act
of 196 I (72 P.S. section 24851.
If the tax is paid within three (3) months after the decedent's death, a discount of 5% of the tax paid is allowed.
Inheritance Tax becomes delinquent nine (9) months after the decedent's death. Interest is charged at the
rate of six (6) percent per annum on the amount of unpaid tax. ~SEE EXAMPLE BELOW)
EXAMPLE: If a balance of tax due of $2,000.00 is in a delinquent status from 3-3-80. and payment is made
on 5-23-80. the interest is calculated as indicated below:
STEP 1
Determine the rate of
interest from the table below.
STEP 2
Multiply the balance of
tax due by the rate of
interest.
STEP 3
Add the interest
to the balance of
tax due.
2 Months =
20 Days =
Rate of interest =
.010
+ .00335
.01335
Balance of tax due
Rate of interest
INTEREST
$2,000.00
x 0' 335
$ 26.70
8alanee of tax due S2,000.00
Plus Interest to
Date of Payment (+) $ 26.70
TOTAL tax and
interest to Date
of Payment $2.026.70
Interest from 3-03-80 to 5-23-80
Results in:
---------------------------------------------------------------------
I month .005 4 months .020 7 months .035 , 0 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .015 6 months .030 9 months .045 , 2 months .060
1 day .00017 11 days .00186 2 I 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 26 days .00471
9 days .00152 19 days .00318 2 e days .00488
1 0 days .00169 20 days .00335 30 days .00500
---------------------------------------------------------------------
Any party in interest. including the Commonwealth and the personal representative. not satisfied with the
appraisement and assessment may object within sixty. (60l days after receipt of this Notice as provided by
Section 1001 of the Inhoritanee and Estate Tax Act of 1961 (72 P.S. sec. 2485 - 1001).
MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT"
DETACH THE TOP PORTION OF THIS FORM ANO SUBMIT WITH YOUR PAYMENT TO THE REGISTER OF WILLS FOR
THE COUNTY SHOWN ON THE REVERSE. SEE THE INHERITANCE TAX INSTRUCTION BOOK FOR ADDRESS.
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This document is the Notice required to be gIVen under Sectlon 709 of the Inheritance and Estate Tax Act
of 1961 172 P.S. seclion 24851.
It the tax is paid within three (3) months after the decedent's death, a discount of 5% of the tax paid is allowed.
Inheritance Tax becomes delinquent nine (9) months after the decedent's death. Interest IS charged at the
rale 01 six (6) percent per annum on the amount of unpaid tax. (SEE EXAMPLE BELOW)
EXAMPLE: If a balance of tax due of $2.000.00 is in a delinquent status from ~. and payment ;s made
on 5-23-80. the interest is calculated as indicated below:
STEP 1
Determine the rate of
interest trom the table below.
STEP 2
Multiply the balance of
tax due by the rate of
interest.
STEP 3
Add the interest
to the balance of
tax due.
Interest from 3-03-80 to 5-23-80
Results in:
2 Months =
20 Oays
Rate of interest
=
.010
= + .00335
.01335
Balance of tax due
Rate of Intere~t
INTEREST
$2.000.00
x .01335
$ 26.70
Balance of tax due $2.000.00
Plus Interest to
_ Date of Payment (+) $ 26.70
TOTAL tax and
interest to Date
of Payment $2.026.70
---------------------------------------------------------------------
1 month .005 4 months .020 7 months .035 1 0 months .050
2 months .010 5 months .025 B months .040 1 1 months .055
3 months .015 6 months .030 9 months .045 1 2 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 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 1 7 days .00284 27 days .00454
8 days .00135 18 days .00301 26 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
-----------------------------------------------------------.---------
Any party in lntere~t. including the Commonwealth and the personal representative, not satisfied with the
appraisement and assessment may object withIn si>::ty (60) days after receipt of this Notice as provided by
Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. sec. 2485 - 100l).
MAKE CHECK OR MONEY ORDER PAYAB~E TO: "REGISTER OF WI~~S. AGENT"
DETACH THE TOP PORTION OF THIS FORM AND SU8MIT WITH YOUR PAYMENT TO THE REGISTER OF WIL~S FOR
THE COUNTY SHOWN ON THE REVERSE. SEE THE INHERITANCE TAX INSTRUCTION 80DK FOR ADDRESS.
\ ~::~ON::~lT~:F ~~:::~:N" .'.' NOTICE OF DETERMINATION AND ACN 202
~~~~=~M~~tltl~V~~:~~~)((S ~ '.~- .. ASSESSMENT OF PENNSVI.VANIA
P.o. 'ox ,m .. .~.. i'1" ESTATE TAX BASED ON FEDERAL
""'IS'URG." 17105 CLOSING LETTER DATE
ESTATE OF RICHARDSON VAUGHN M FILE NO, 21 80-0401
DATE OF DEATH 06-01-80 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT
TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO: "REGISTER OF WILLS, AGENT."
MARION R LOWER ESQ
31 S HANOVER ST
CARLISLE PA 17013
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
91,!1.: _A.!-9~~ _1.:Hl~ _L!~E_ _ _ _ _~_ _ _ _ ~E:r~!N_ ~Q~~13 _P_O_RJ~O_N_ ~QI3 _Y_O_U.!l_ ~I~~~ - - - - -~- - - - - - - - - - - -
REV. 73B EX (03-86) "NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSVLVAIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER"
ESTATE OF RICHARDSON
VAUGHN
M FILE NO.2l 80-0401
ACN 202
DATE 06-09-86
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interestl
I 3. Inheritance Tax Assessed by Other States
or Territories of the United States
I (Excluding Discount and/or Interestl
.1
I 4. Total Inheritance Tax Assessed
I
,
I 5. Pennsylvania Estate Tax Due
I
I 6. Amount of Pennsylvania Estate Tax Previously Assessed
! Based on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
1,404.37
10,462.85
.00
10,462.85
.00
.00
.00
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TAX CREDITS:
PAYMENT
DATE
;..=
RECEIPT
NUMBER
INTEREST 1-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
.00
.00
.00
.00
. IF PAID AFTER THIS DATE SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A 'CREDIT" (CR). NO PAYMENT IS REQUIRED)
AOMIN-
ISTRA TIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue. Bureau
of Individual Taxes. P.O. Box B327. Harrisburg. PA 17105. ATTN: Post Assessment Reviow Unit (717) 787-6505,
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedentll for an explanation
of administratively correctable errors.
Additional Pennsv'v.an;a Estate Tax assessed as a result of a change based on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Interest is calculated on a daily basis at the
DelinCluent Dale
5/27/43 to and including 12/31/81
1/1/82 10 and including 12/31/82
1/1/B3 10 and Including 12/31/B3
1/1/84 to and Inciuding 12/31/84
1/1/85 to and including 12/31/85
1/1/86 to and including 12/31/86
__ Taxes that blJcame delinquent on or before
delin~uent balance is paId in full.
Taxes that became delinquent on or after January 1. 1982 are suoject to a variable interest rate that changes
each calendar year.
Interest is calculated as follows:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CRI:
OBJECTIONS:
INTEREST:
To fulfill the requirements of Section 1745 lb) of the Inheritance and Estate Tax Act. Act 255 of 1982 (72 Pa C.S.
SocIi on 1745).
Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address information is listed on page 13 of the booklet, "Instructions for Inheritance T.1x Return for a Resident
Decedent"
--Make check or money order payable 10: REGISTER OF WILLS. AGENT.
A refund of a tax credit. may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (Form REV-1313l. Applications are available at the Office of the Register of Wills,
any of the 24 Revenue District Offices, or from the Department's Forms Service Unit 24 hour Forms Ordering
leiephone iines in Harrisburg - 17171 233-3443. in Philadelphia - (2151 351-2065 or in Pittsburgh -
(412) 565-3601.
Any party in interest not satisfied with the assessment of tax as shown on this Notice may object within
sixty (60) days of receipt of this Notice as follows:
171050R
OR
by written protest to the Department of Revenue. Board of Appeals, P.O. Box 1874. Harrisburg. PA
by election to have the matter determined at the audit of the account of the personal representative
by appeal to the Orphans' Court.
follOWIng rates:
Interest Rate
Daily Interest Factor
6"
..
20%
16%
11%
13%
10%
December
.000164
.000548
.000438
.000301
.000356
.000274
maintaIn a constant interest rate until the
31. 1981 will
IN1'EREST . BALANCE OF TAX UNPAIO X NUMBER DF DAYS DELINQUENT X OAILY INTEREST FACTOR
__ Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the ,"terest computation date shown on the Notice.
additional Interest must be calculated.