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IAST \ULL AND TESTAMml'
I, R. FRANCES SPREDlER, of the BOrough of Shippensburg, county of
Cunberland and Commonwealth of Pennsylvania, declare this to be my Last \~ill
and Testarrent and revoke any will or codicil previously 11\3de by !re.
ITEM I. - I direct that all my just debts and funeral expenses,
including my graverrarker and all expenses of my last illness, shall be paid
from my residuary estate as soon as practicable after my decease as a part
of the administration of my estate.
ITEH II. _ I devise and beql.Eath all of my estate of every nature and
wherever situate to !IIf husband, Richard R. Sprecher, providing he shall
survive TIe by thirty days,
ITEM III. _ Should my husband, Richard R. sprecher, predecease TIe or die
on or before the thirtieth day following my death, I devise and beqUeath all
of my estate of every nature and wherever situate to my issue per stirpes
living on the thirty-first day following my death,
ITEM N. _ I direct that all taxes that may be assessed in consequence
of my death, of whatever nature and by whatever jurisdiction inposed, shall
be paid from my residuary estate as part of the expenses of the administration
of my estate.
ITEM V. _ I appoint my husband, Richard R, Sprecher, executor of this my
last will. Should he fail to qualify or cease to act as executor, I appoint
COl\1lOnwealth National Bank of Shippensburg, executor of this my last will.
!!- J. ~,
ITEM VI. _ I direct that my executor of his successor shall not be
ATTO,.m AT lAW required to give bond for the faithful performance of his duties in any
NtWVILLt & SHIPPtl!5IURG
PUN....
MCCREA & OAVIS
jurisdiction.
IN \'/1'ftlESS \'lHEREOF, I heremto set my hand and seal to this my Last
\~ill and Testarrent, written on three sheets of paper, dated this
:1l, +-..n-
.
day of !1Jv't.~L
I
, 1980.
!?-J~~
R. Frances Spre r.
'!'he preceding ins1:rurrent, consisting of this and two other typeWritten
pages, each identified by the signature of the testatrix, was on the day and
date thereof signed, published and declared by the testatrix herein narred,
as and for her Last Will, in the presence of us, who at her req\:est, in her
presence, and in the presence of each other have subscribed our naIreS as
witnesses hereto.
<[7it~J ())t,;Jj~),
~",j l'u.L Q... [0 u.w~J
residing at ttdiJ~, fa I
4 / I.,
residing at. ' IAl,J"'J1t 6/~,/1:.vi"}
/ r '
McCREA & OAVIS
AnQRNtYS AT LAW
NEWVILLE & SHll'PErllllURG
PEN"".
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was of sound and disposing
knowledge. observalion a
Tesla:nenl and Lasl Will. and al the time
, d memory and underslanding, to the best of
belief.
~
and subscribed before
Regisler
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND ~
Richard R. Sprecher
sworn
being duly
says lhal as nearly as can be ascerlainecllhe said decedent
R. Frances Sprecher
died on
SlD1dav
the
5th
al or about
1:42
~rn to
15th
day of October
19, 8~ore ~
/ / {/:If ~ ~A~
day of
cx,tnhPr
A.D..19-8ll.
o'clock,
PM,
and subscribed lhis
~A"Li2~.~;/~
Regisler
1S1
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Regisler for lhe Probale of Wills and granting of Lellers of Administration in and for the County of
Cumberland. personally came
Richcu:d R. Sprecher
executor
who. being duly sworn
, do es depose and say that as
deceased
of the last Will and Testamenl of
R. Frances Sprecher
he will well and Iruly 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.
October 15
A.D.. 19~
Register
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DECREE
Be it remembered that on lhe
16th
day of October
R. Frances Sprecher
,A.D..19~, there was probated and
latc of
recorded the lasl Will and Testamenl of
. Cumberland County, Pennsylvania,
the Borough of Shippensburg
Deceased, Letters Test:arrenl:al:y were gran led to
Witness my hand and official seal the day and year aforesaid.
Richard R. Sprecher
1f2.
W/Jt1Ad_~' ~
...LL..[ f ' Register . ,
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REY-441it (I-aD)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
AFFIDAVIT OF
FIDUCIARY
(Instructions on Reverse Side)
Estate of
Lost Address
R. Frances Sprecher
15 North Queen St.
Shippensburg, PA 17257
Date of Deoth October 5, 1980
Sociol Security No. 199-C,J-6062
(CITV)
Bureau File No.
(STA T(-:I
I ~IPI
County File No.
21-80-661
1. Decedent died:
( ) Intesta,e (without a will)
( X) Testate (leaYing a last will--capy attached)
2. Is the filing of 0 Federal Estate Tox Return required for this estate?
Yes_ No 'j..
3. (X) Executor/Executrix
) Administratorl Administratrix
Nome
Richard R. Sprecher
15 North Queen Street
Address
Shinpensburg. PA
(CITY) (STATEI
17;:>0;7
(ZIP'
4. All correspondence should be moiled to ( X) Attorney
) Fiduci alY.
5. If an atlomey is representing the estate, indicate:
Nome
Hamilton C. DAvis, Esquire
Address
P. O. Box 375.
ShippensburR, PA
(CITY) ("TATE)
17257
(ZIP)
List 011 safe deposit boxes registered in the decedent's indIvidual nomehor jointly with, or os on ogent or deputy
of another, or in decedent's individuol nome with right of access by onot er as ogent or deputy. Include the nome
ond address of the bank or ather institution where the safe deposit box is located, the nome (s) in which the box
is registered ond the relationship of the joint holders to the decedent.
NAME AND AODRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT MAINTAINED A SAFE DEPOSIT BOX
NONE
NAME OR NAMES IN WHiCH
SAFE DEPOSIT BOX IS REGISTER EO
RELA TIONSHIP OF JOINT
HOLDERS TO DECEOENT
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief it is true, correel and complete.
-1L "jv6-:J IV!-/~ ~-</0
SIGNA TURE OF FIDUCIARY
DATE
I
2/23/81
REV04S1 EX+ (3.80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of
ITEM
NO,
1.
2.
3.
4.
SCHEDULE "B"
PERSONALPROPERTV
(Instructions on Reverse Side)
R. Frances Sprecher
DESCRIPTION
Savings Account No. 41-0040126-6,
Commonwealth National Bank, Shippensburg
Christmas Club - Commonwealth National
Bank, Shippensburg
Balance of distributable share of
decedent from the estate of her mother,
Anna J. Ocker - prin. and interest
Miscellaneous personal effects
UNIT
VALUE
TOTAL THIS PAGE
ESTIMATED
MARKET
VALUE
$
407.9 /
96.0
10,896.93
1 00 . 00
11,500.85
'*
DEPARTMENT
VALUATION
(OFFICIAL USE ONL Y)
S'" t>-O, l' S-
.!J''{f(.
REV....HI2<< ,-aol
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT R F
ESTATE OF _ . rances
SCHEDULE"C"
TRANSFERS
*
Sprecher
INSTRUCTIONS:
1. Answer the questions on reverse side.
2. If the answer to any of the questions on the reverse side is "Ves," provide a description of the property transferred per
Schedules "A," "8," or "E," its estimated market value at date of death, dates of transfer, to whom transferred and
relationship of transferees to decedent. Attach a copy of any trust deed or instrument relating to the transferred property.
; ITEM
NO.
DESCRIPTION
ESTIMATED DEPT. VALUATION
MARKET YALUE (OFFICIAL USEONLYj
SEE SCHEDULE 11 E"
TOTAL THIS PAGE
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfm of any material part of his estate without receiving
valuable and adequate consideration? (Answer "Yes" 01 "No".) No
2. Did decedent, within two years of death, transfer propelty from himself/ herself to himself/herself and another nartl
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) Yes (See Schedule 'E')
3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age of decedent at time of transfer. N/ A
b. Copy 0 f death certi fi cate,
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer.
d. All other information supporting nontaxabiIi ty of transfer.
4. Did decedent, in his!her lifetime. make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) NO
a. Was there any possibility that the property transferred might return to transferor or his!her estate or be subject
to his/her power of disposition? (Answer "Yes" or "No".) NO
b. What was the transferee's age at time of decedent's death? N/ A
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 hislher life or any period which does in fact end before his/her
death:
a, The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) NO
b, The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) NO
6. If the answer to five b, above is "Yes," state whether the right was reserved in decedent alone or others.
N/A
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".) NO
8. Did decedent, at any time, transfer property, the baleficial 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. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".) NO
. REV-453 (1.S01
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIOENT DECEDENT
Estate of
R. Frances Sprecher
SCHEDULE "D"
BENEFICIARIES
*
(Instructions on Reverse Side)
-
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATe OF INTEREST OF BENEFICIARY
DECEDENT BIRTH
Richard R. Sprecher
1 ~ ~ortn ,"",ueen ;:;treet
Shippensburg, J:'A l(c.~( nUs Dana yes suJ. JurJ.s
. I I
The above beneficiaries are living at this time except for the following:
NAME
DATE OF DEATH
REV-454 (l.SO)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OP REVENUE
TRANSFER INHERITANCE TAX
RESIDENT UECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
~~\
~
(Instructions on Reverse Side)
Estate of R. Frances Sprecher
ITEM
NO.
1 .
DESCRIPTION
TOTAL
MARKET
VALUE
P
E
R
'i
'1-
VALUE OF
DECEDENT'S
INTEREST
DEPARTMENT
VALUATION
IOfficial Use Only)
2.
No. 15 North Queen Street, Borough of
Shippensburg, Cumberland County, PA
recorded in Cumberland County Deed
Book "Z", Volume 28 at Page 98,
specifically devised to decedent blf.'.J' f./~()
Will of her mother, Anna J. Ocker,'u.U\ ('
title taken as tenants by the entireti s
with surviving husband, Richard R.
Sprecher, fully taxable because tenanc"
by entireties created within 2 years
of death, value based on appraisal
value of premises from Anna J. Ocker
Estate Date of death April 18,1980)
a.(WI.o1--u..(€! 'f7iO,
No. 17 North Queen St., Borough of
Shippensburg, Cumberland County, PA
recorded in Cumberland County Deed
Book "Z", Volume 28, at Page 98, 1/2
interest in premises specifically
devised (see above), 1/2 interest pur-
chased by decedent and surviving hus-
band from other specific devisees wi tt
joint funds, title taken as tenants by
the entireties, taxable to the extent
of 1/2, value based on appraisal value
(and purchase price) as above mentione:'!
. $15,000.0)
Checking Account No. 411-800023-3
Commonwealth National Bpnk, Shippens-
burg held jointly with husband
-0-
$17,000.0
50 7,500.0
3.
13.6!y
TOTAL THIS PAGE $24,500.0 .14 r;-M, ^rl
,
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,.3" 31n03HOS ElNI.L31dWOO llO:l SNOI.LOnll.LSNI
File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0661
REV...U EX+ tMol
Estate Nome
R. Frances Sprecher
~ Original
o Supplemental
o Remainder
Dote of Death
October 5, 1980
Social Security Number
199-03-6062
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser In and for the County of Cumberland
Pennsylvania, do respectfully report that' hove approised tho rea' and persona' property as reported In Ihe (aregolng
return at the values set forth opposite each item in the last column to the right in Schedules IlA", "B", "Clf, and flEu
Doted:
April 8, 1981
A.Jl/J.:,,) -;1ft;.;,,,,})
INHERITANCE TAX APPRAISER
INVENTORY
VALUE AS APPRAISED
CDDE
ADJUSTMENTS
(HARRISBURG USE ONLY)
REMAINDER APPRAISEMENT CODE
Real Propert)' (Schedule A)
Penonal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transfer. (Schodule C)
s
none aa+
11,500 85 10+
24,500 00 2lH
none 3a+
36,000 85
40-
92+
TOTAL GROSS ASSETS
Leu D.bts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Eslote
o Annuity
930
RATE
FACTOR
PRINCIPLE
VALUE
CODE
FOR IISE OF REGISTER ONLY
T ax on $
COOE
COMPUTATION OF TAX
S
$
$
$
6"
..
T ax on S
15%
Tax on $
Tax on S
T ox on S
$
Exemptions
TOlol Estato
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Less Crodlts
DATE OF PAYMENT
AMOUNT PAID
OISCOUNT
INTEREST
TAX CREDIT
5
+ 5
S
=
$
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=
BALANCE
TO
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
55:
----. ---------."
being duly sworn ___.__ according 10 law, depo.e. and says Ih.1 he -. is the
Executor ._______.____ of tho Est.lo of R. Frsnces Sprecher
1.le of the Boroup;h of Shippensburp: , Cumborl.nd County, P." deco..ed .nd thet the
'Ih" 'I d b him th 'd Executor
WI In IS an ,"yen ory mil 0 y ___~+.___,__________ - --.-- --- I e sal
of the entire estate of s.id decedent, consisting of all the personal prop.rty .nd re.1 estete, except re.1 estale outside
the Commonwe.lth of Ponnsylvania, and Ihallhe ligures opposite each item of the Inventory repre.ent it's f.ir v.lue
.. of the dato of decedent's death,
.R_Lchs.pA R..Sprecher.
-.-----'
19.f1
l,A~cu~1C1- d:~
15 North Queen Street
Shippensburg, PA 17257
subscribed bofore me,
ELIZABETH B, f T ER, Notary Public
N~\,,\,jl''' C,....' -' . "j C
v' ....'. -".' __ .~. OJroly. Pa.
I!>Y. Commission Expires Sopt. 12, 1983
Addr.u
D.te of Death
, 5th
D.y
October
Month
1980'
Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal represent.tive,
2, A supplement invenlory must be filed within thirty day. of discovery of addition.lessets,
3, Additional sheet. may be attached as to personalty or realty
4. See Article IV, Fiduciarie. Act of 1949,
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TOTAL TAX CREDIT
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I . REV.1162 EX
~ COMMONWEALTH OF PENNSYLVANIA
4NO K 000520 DEPARTMENT OF REVENUE
'. ' OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
II
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TAX AT 6%
TAX AT 15%
RECEIVED
FROM
Richud R. Sprecher
TAXAT_%
.
,
.
P.O. Box 375
Shippenaburq, Pa. 17257
'--es-TATE INFORMATION: Oct 5 1980-----------
DATE OF DEATH .,
ADDRESS
ESTATETAX
1,681.25
FILE NUMBER
21-80-661
NAME OF DECEDENT
R. FRENCES SPRECHER
m
--- m
LE5S DISCOUNT
PLUS % INTEREST
(FROM TO_I
DATE OF PAYMENT
Februa
27. 19B1
~OUNTY
CWllber1and
TOTAL AMOUNT PAID
1,681.25
POSTMARK DATE
.iEMARKS: "PAID ON ACCOUNT"
SEAL
RECEIVED BY
". /,. /' J
... I / 1,/ L.. /. ~,~~t- .-1:. .
( Mary/CS~Gr~WI8 /
Register of wills
REGISTER or WILLS
__ __ __ _ _ _ 0__ __ _ _ __ _ _ __ _ _ _ _ __ __ _ _ _ J
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
*'
COUNTY FILE NO:
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FILE NO.
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DATE OF DEATH
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Appraised Value 01 Estate:
Real Estate
Personal Property
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Jointly Held PropertylTransfers
Total Gross Estate
Total Approved Oeductions
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Clear Value of Estato
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Less: Approved Charitable Exemptions
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Clear Value of Estate Subject to Tax
Amount Texable @ 6% Rate
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tax due
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tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
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Amount Taxable @ '5% Rate
'* '* '* '* '* '* A five percent discount totaling $
will be granted if the Ir.heritance Tax IS paid by
Less Credits:
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
INTEREST
TAX CREDIT
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Interest accrues at the rate of six (6) percent per annum
on the unpaid balance of Inheritance Tax from
to date of payment. Interest due if paid by
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BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
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Assessed by: c.' / 1/,/ .itf (-,
See Inlormation on Reverse Side Agent fo.' ~"~ .comm~ .I~h
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REV.45!S (l.80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
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SCHEDULE "F"
STATEMErH OF DEBTS
AND DEDUCTIONS
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21 -80-661
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EstateDf R. Frsnces Sprecher Date or Death October <;. 1980
WHEN CLAIMING THE FAMilY EXEMPTION,COMPlETE THE FOllOWING:
File No.
Claimant
Richsrd R. Sprecher
_ Relationship to Decedent
Husbond
Claimant's Address
15 North Queen St, Shippensburp:, PA 172S7
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ITEM DATE NAME OF PAYEE REMARKS AMOUNT
NO,
1. 10/1 6/E 0 Re~ister of Wills Letters Testsmentarv !1; :><:.00
2. 10/16/eO Register of Wills 3 Short Cert. '.00
j. 10/24/80 Cumbo La\ol Journsl Advertise letters 18.00
4. 10/2ll/80 The News Chronicle Advertise letters 15.00
c:. 11/7 /8C Bricker Funeral Home Funer"l AxnAns,'" 2,313.90
6. 1 0/5/8e Chambersburg Hospitsl Medical account 214.75
7. 11 /11 /8 J Matthews Memorisl Div Monument 862.00
8. 9/29/8 J Carlisle Hospitsl Medical account 1 ,lin .00
9. 11/ll/80 United Telephone Book account 1, .J"
1 O. 11 /4/80 Shippen TV Cable Book account 7.88
11 . 11/11/8b Masland Associates Medical account 1 6~ .00:
12. E. Fetzer Notarv 10.00
"f'.). Register of Wills Filing I mer. Tax 9.00
14. 11/11/8 McCrea & Davis Attorneys' fee 200.00
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1:5 . 11 /11 /8 J Attorney's fee '-
Hamilton C. Dpvis
16. 11/11/8 J E. L. Sprecher Asst. to executor 100.00
17. R. R. Sprecher Fami 1 v exemption 2.000.00
18. R. R. Snrecher Executor'" commission (Waived) -0-
TOTAL THIS PAGE I $7.979.96
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
expenses and expenses of administration suhmitted to the estate as deductions for Inheritance Tax purposes,
fj l ,jJ 2/20/81
IGNATURE OF A'TTO NEV/FlDUCIARV DATE
OFFICIAL USE ONLY
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ 'l Cj '7 t-J. 9(" AT
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PERCENT,
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DATE
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate,
In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker,
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule,
A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spouse, or if the spouse has forfeited his/her rights, then anv 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.
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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 "familv 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 oxplanation 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 paving the debts.