HomeMy WebLinkAbout80-00777
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LAST WILL AND TESTAMENT OF PAULINE M. KRESS
I, Pauline M. Kress, of Cumberland Township, Adams County,
I Pennsylvania, do hereby make, publish and declare this as and for my last
,
,
I,
I
will and testament, hereby revoking any and all wills or testamentary
writings by me at any time heretofore made,
FIRST: I order and direct that all my just debts and funeral
expenses be paid as soon as convenient after my decease.
SECOND: I devise and bequeath my entire estate, of whatsoever
nature and wheresoever situate, as follows:
A. One-third (1/3) thereof, in equal shares, to the
children of my deceased son, Edward W. Kress, namely,
Peggy L, Kress, Edward W. Kress, Jr., Beverly A. Kress,
Anthony J. Kress, Thomas H. Kress and Michael J. Kress,
or to their issue, per stirpes.
B. One-third (1/3) thereof to my daughter, Freda M.
Tressler, or to her issue, per stirpes.
C. One-third (1/3) thereof, in equal shares, to the
children of my deceased son, Harold H. Kress, namely,
Dwight Kress, Denise Kress and Duane Kress, or to their
issue, per stirpes.
THIRD: I appoint Adams County National Bank Guardian of any
property which passes, either under this will or otherwise, to a minor and
with respect to which I am authorized to appoint a guardian and have not
otherwise specifically done so. Such Guardian shall have the power, at its
Page 1 of 2 Pages
sole and absolute discretion, to use principal as well as income from time
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to time for the minorrs education, support and welfare without regard to his
or her parent's ability to provide for such education, support or welfare,
or to make payments for these purposes, without further responsibility,
to the minor or to the minorrs parent or to any person taking care of the
minor.
LASTLY, I nominate and appoint Betty J. Kress, widow of my
deceased son, Edward W. Kress, as Executrix of this my last will and
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II testament, and I authorize and empower her to sell at either public or
I
private sale any or all of my property, real, personal or mixed. If the
said Betty J. Kress shall have predeceased me or shall otherwise be unable
or unwilling to serve as Executrix of my estate, then I appoint my grand-
children, Peggy L. Kres s and Edward W. Kress, Jr., as substitute
Executors to serve in her place and I give to my substitute Executors the
same power and authority as previously granted to my Executrix. I also
direct that my Executrix or substitute Executors shall not be required to
furnish any bond for the faithful performance of her or their duties as such
Executrix or substitute Executors,
IN WITNESS WHEREOF, I hereunto set my hand and seal to this
my last will and testament, containing two (2) typewritten pages, to each of
day of
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in the year of our Lord one thousand nine hundred seventy-
(197 ),
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Signed, sealed, published and declared
by the above named Testatrix, Pauline
M. Kress, as and for her last will and
testament, in the presence of us, who,
at her request and in her presence and
in the presence of each other have here-
=~~b"'ib.~O"': n.m.. n. wi'.......
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588 /Fage 2 of 2 Pages
OATH OF NON.SUBSCRIBING WITNESS
COMMONWEALTH OF PENNSYLVANIA} ss:
COUNTY OF CUMBERLAND
This, the
11th
day of
December
A.D, 19 80 ,before me, Register for the
Probate of Wills and Granting Letters of Administration in and for the county of
Cumberland, in the Commonwealth of Pennsylvania, personally came
Doris Trostle
who being duly
sworn according to law deposed and say that they are well acquainted with
the handwriting of Pauline /.I. Kress
whose name is attached as
Testatrix
to an instrument of writing
the Last Will and Testament of
purpo(ted to be
Pauline /.I. Kress
late of
Carlisle
, deceased
and that the said signature is true and genuine, and that the said Pauline M. Kress
is now deceased or absent
sworn
and subscribed before me,
this
11th
day of
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December A,D. 19 80
11(aA~ J!~.ji~nd ,
7' Register
per
Deputy Register
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OATH OF SUBSCRIBING WITNESS
MMONWEALTH OF PENNSYLVANIA I ss:
COU Y OF CUMBERLAND
.D.,19 ,
a County of Cumberland, in
This day of
before me, Register for Probate of Wills and granting lellers of Administration in and for
the Commonwealth of Penn
the subscribing witnesses to the foregoing in~
laIc of
according to law, depose and say, that
ig , eal, publish, pronounce and declare the said
instrument of writing as and for h
was of sound and disposing nd memory and understanding, to the best of
knowledge, observation a belief.
and subscribed before
Register
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA ~ ss:
COUNTY OF CUMBERLAND ~
4tf;" ~'/ -r I(,f' iF C; <;
being duly
4-u OIL^-'
says thaI as nearly as can be ascertained the said decedent
(';1 UL flU r=
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I{.( I: OS; S . a/k/a Pauline R. Kress
died on
the
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day of IIJ 0 V ,= /1( I<L< JC
.-7
A.D,,19dil
at or about
10: o-z.,
o'clock, ~M,
sworn
and subscribed this
10th
day of December
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19, 8~before
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Register
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Regisler for the Probate of Wills and granting of Letters of Adminislration in and for the County of
Cumberland, personally came
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who, being duly <,,,.',, t ~ ,do
depose and say that as
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of the last Will and Testament of
r:' ;7ln, I tV .;
1':'1 1(' .f,~'..-. <;, a/k/a Pauline R. Kre~eased
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.
tff.t74.
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and subscribed before me,
Dec. 10
A,O., 19~
ft:J
Register
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DECREE
Be it remembered that on the
12th d f
ay 0
80
,A,O.,19_, there was probated and
Kress, a/k/a Pauline R. Kress
December
recorded the last Will and Testament of
Pauline ~l.
late of
North Middleton Township
,Cumberland County, Pennsylvania,
Deceased, Letters Testamentary were granted to
Witness my hand and official seal the day and year aforesaid,
Betty J. Kress
~a~ t&,cf/~
5?Z
Register ' .
REV.455 (l.80)
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
'*'
----- - --=-...:..;:.:..~-.~-----~~~-'---
File No, 21-80-777
Estate of _ Pauline 1.1. Kress Date of Dca,', Nov. 1, 19BO
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
Claimant
Relationship to Decedent
Claimant's Address
ITEM DATE NAME OF PAYEE REMARKS AMOUNT
NO.
1/23 Ewinp: Brothers - funeral 2167.00
, /8 Cumberland Law Journal ,,, nn
1/8 Sentinel 18.50
1 /lO/BO Rep:ister of Wills - probate 21 00
Administrator 26B.90
Gordon Memorials 55.00
funeral lunch 25.00
Frances H. Del Duca - attor pey 375.00
Register of Wills - reserve for final account 50.00
.
TOTAL THIS PAGE I 2998.40
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 submitted to the estate as deductions for Inheritance Tax purposes.
,),'/"}'E ,d
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, SIGNATURE OF ATTORNEY/FIDUCIARY' DATE
OFFICIAL USE ONLY
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF S
;" tj 1 f. 1/0
AT
t~
PERCENT,
g-5,fj
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 flied. 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 82,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania,
If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption, In the event there Is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent.
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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 brief explanation in the remarks column for each debt claimed,
6, Enter the amount of each debt being claimed,
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
File Number
I~HERITA~CE TAX SUMMARY SHEET
(BUREAU USE ONLY)
21-80-0777
'lEV-4... 5X+ twOl
Date af Death
11/01/80
o Original
o Supplemental
o Remainder
Estate Name
KRESS. Pauline M.
Social Securi ty Humber
REPORT OF INHERITANCE TAX APPRAISER
I, the under.igned duly appointed Inheritance Tax Appraiser in and lor tho County 01 Cumberland
Pennsylvania, do re.pectlully report that I have appraised tho real and personal property as ,oported in the loregoing
retum at the value. .et forth apposlle each Item In tho last column to the ,lght in Schedules "A", "8", "C", and "E"
(-, /('. ,_I ,{I\'jl. I;
Dated: August 4. 1981 " Va I u v1 (IJ / : ,S'll'! h )>,L
INHERITANCE TAX APPRAISER
INVENTOI!Y
I ADJUSTMENTS
VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
S None 00+
5 426 98 10+
127 79 20+
None 30+
5.554 77
40-
REMAINDER APPRAISEMENT CODE
92+
R.ol Prop.rty (Schedule A)
Perlonal Property (Schedule B)
Jolnt.Held P,operly (Sch.dule E)
Transf.r. (Schedule C)
TOT AL GROSS ASSETS
93-
L... D.bt. and DeductIons
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Life Estate
o Annuity
FOR USE OF REGISTER ONLY
Tax on $
CODE
PRINCIPLE VALUE CODE
I
COMPUT A TION OF TAX
S
S
5
5
5
RATE
FACTOR
6"
'"
T ox on $
15%
Tax on $
Tax on $
Tax on $
Exemptions
Total Estate
5
TOT AI. TAX
INTEREST FROM
BALANCE
TO
~
s
Less Credits
DATE OF PAYMENT
AMOUNT PAID
5
TAX CREDIT
s
INTEREST FROM
BALANCE DU E
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REV-449 E)o".+ (3.80)
'COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
AFFIDAVIT OF
FIDUCIARY
((n.truelion. on Reve..e Side)
*
Estate 01
Lost Address
Pauline M. Kress
160 Chester st.
Date 01 Death
November 1, 1980
...------
Social Security No.
Carlisle
PA
17013
Bureau File No,
21-80-777
(el Tyl
(SlA TLI
(<'IP)
County File No.
1. Decedent died:
( 1 Intestate (without a will)
(x 1 Testate (leaving 0 last will--copy attached)
2. Is the liling 01 a Federal Estate Tax Return required for this estate?
Yes_ No
x
3, (x ) Executor/Executrix
) Administrator! Administratrix
Address
Betty J. Kress
160 Chester st.
Name
Carlisle
PA
17013
4. All correspondence should be moiled to (x ) Attorney
1 Fiduciary.
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5. If on aflorney is representing the estate, Indicate:
List 011 sole deposit boxes registered in the decedent's individual namehor jointly with, or os on agent or deputy
of another, or in decedent's individual nome with right of access by anot er os agent or deputy. Include the name
and address of the bank or other institution where the safe deposit box is located, the name (s) in which the box
is registered and the relationship of the joint holders to the decedent.
NAME AND AoaRESS OF BANX OR OTHER INITITUTION
IN WHICH DECEDENT MAINTAINED A SAFE aEPOSIT BOX
NAME OR NAMES IN WHICH
SAFE 9EPOSIT BOX IS REGiSTEREa
RELATlnNSHIP OF JOINT
HOLDERS TO DECEOENT
none
Under penalties 01 perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best 01 my knowledge and belief it ;s true, correct and complete.
//
'=J.t~~ K:M0
SIGNA RE DF FIDUCIARY
/. IS-;?/
DATE
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides Ih,lt the [ollo:ling pClsons shall prepare and file
a return: ,
a, The personal representative of the estate of the decedent 35 to propelty of the decedent odminislered by him
and such additional property which is or may be subject 10 Inheritance Tilx of which he/she shall have or
acquire knowledge;
b, The transferee of property upon the transfer of which Inheritance Tax is or may be 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 tllO Register of Wills of the county wherein the decedent resided,
3. TIME FOR FILING
The return is due nine montlls after the decedent's death, unless 3n extension for filing has been applied for and
granted by the Secretary of Revenue within tlle nine-month period,
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report
required of him, . .shall be personally liable, . ,to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue 3S debts of like amount are recoverable by
law."
5. TAX RATES
Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and ot the rate of 15% oS to all others,
6, PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death, Interest
at the rate of 6% per annum accrues thereafter until payment is made, All payments received are first applied to any
interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED,
All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are
received subject to the final determination of the Depmtment of Revenue,
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's
estate or against any property belonging to a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, sh311 be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonmenl not exceeding one year or both,
REV0450 -EX+ (3-80)
COMMONWEA~ TH OF PENNSY~ VANIA
DEPARTMENT OF REVE"'UE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE" A"
REAL PROPERTY
.
(Instructions on Reverse Side)
ESTATE OF Pauline !.I. Kress
;
I ITEM
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DEPARTMENT
VALUATION
(OFFICIAL USE
ONLY
DESCRI PTlON
ESTIMA TED
MARKET
VALUE
None
TOTA~ THIS PAGE
INSTRUCTIONS FOR COMPLETING SCHEDULE "A"
Schedule "A" should include a detailed description 01 all real property locoted in Pennsylvania
and held solely by the decedent or held jointly with another individual (s) as tenants in common. List fhe
decedent's percentage 01 ownership and the estimated market value 01 the decedent's interest. (Property held
as joint tenants with the right 01 survivorship or tenants by entireties should be reported an Schedule "E".)
All real estate located in Pennsylvania should be described by hI and black number, street
address, number 01 acres and general description 01 land and buildings. Also, include the book and page
number in which the deed is recorded and the exact title os indicated on the deed. II the property has been
sold, attach a copy 01 the settlement sheet. /I the property is subject to a mortgage encumbrance, include
the name of the mortgagee, date, rate of interest and the outstanding balance on the date 01 death and
attach 0 statement Irom the mortgagor verilying the outstanding balance.
Property taxes ond interest on mortgoges os 01 the date 01 death, assessments and other
encumbronces should be listed on Schedule "F". Do not deduct them on Schedule "A".
REV0452 EX> (3.a~1
CllMMOHWEAL TH Of P!HHSY LV ANIA
ll!PARTMEHT Of REVEHU!
TRANSfER IHHERITANC! TAX
R!5ID!HT D!C!DEHt. Ii
ESTATE OF pau ne M. Kress
SCHEDULE "C"
TRANSFERS
*'
INSTRUCTIONS:
1. Answer the questions on reverse side.
2, If the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred per
Schedules "A," "B," or "E," its estimated market value at dale of death, dates of transfer, to v.11om 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 VALUE (OFFICIAL USE ONLY)
None
TOTAL THIS PAGE
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedenl, within Iwo years of death, make any transfer of any matedJI palt of his estJte without receiving
valuable and adequate consideration? (An$wcr "Yes" or "No",)_lli2-
2. Did decedent, within two years of death, transfer property from himself! hersellto himself/hersell and another party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No",) -No--
3. If the answer to one or two above is "Yes" and the transfers ilre claimed to he nonlilxilble, provide the following
inlormation:
il. Age 01 decedent at time of tli1nsler,
h. Copy of death certi ficate,
c. Affidavit by the attending physician indicating the state of decedent's health III lime of transler.
d, All othcr information supporting uontaxability of Iransler,
4, Did decedenl, in his/her lifetime, make any tronsler of property without recei'ling a valuable or adequate consideration
therefor which was to lake effecl in possession or en/oymenl at or aller his/her death? (Answer "Yes" or "No".)
a, Was there any pOSSibility that the property transferred might return to tlallsleror 01 his/her estate or be subject
10 his/her power of disposition? (Answer "Yes" or "No" ,) No
b, What was Ihe transferee's age at time of decedent's death? No
5. Did decedent in his/her lifetime make any l1ilnsfer without receiving il valuable and mleQuate consideration therefor
under which transleror expressly or impliedly reserves lor his/her lile or :my peried which docs in fact end before his/her
dealh:
a. The possession or enjoyment of or the right to income from the property Irans!ened? (Answer "Yes" or "No".) No
b. The righl to designate the persons who shall possess or enjoy the property tli1nsferred or income therelrom?
(Answer "Yes" or "No",)
6, If the answer to live b, above is "Yes," slate whether Ihe right was reserved in decedent alone or others.
No
7. Did decedent in his/her lifetime make a transler, the consideration lor which was Iransleree's promise to pay income
to or for the benefil or care of transferor? (Answer "Yes" or "No".) No
8. Did decedent, al any time, transfer property, the bmeficial enjoyment 01 which was subject 10 change, because 01
a reserved power to al ter, amend, or revoke, or which could reverlto decedent under terms 01 transfer or by operalion 01
law? (Answer "Yes" or "No",) No
9. If the answer to eight above is "Yes," was the power 10 alter, mnend or revoke the interest 01 the beneficiary reserved
in Ute decedent alone or the decedent and others? (Answer "Yes" or "No",) --
RCV-453 GX+ (3.80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEOENT
SCHEDULE "0"
BENEFICIARIES
**
(lnstflletions on Reverse Side)
Estate of
Pauline M. Kress
Pe L. Kress
Edward W. Kress, Jr.
Beverly A. Kress
Anthon J. Kress
Thomas H. Kress
Michael J. Kress
Freda M. Tressler
Dwi ht Kress
Denise Kress
Duane Kress
RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY
DECEDENT BIRTH
randchild es
" "
" " " "
" " " "
" If " "
" No
child Yes 1/3
randchild " 11.11 of
" " "
" " " "
BENEFICIARIES AND ADDRESSES
I
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The above beneficiaries are living at this time except for the following:
NAME
DATE OF DEATH
Michael J. Kress
REV..tl.S4 (l.80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
~~~
~'
(Instructions on Reverse Side)
Estate of
Pauline M. Kress
IToM
NJ.
DESCRIPTION
------.-- .-
Pauline R. or Betty Kress
checking acct. Dauphin Dcposl t Dan(t
and Trust co. November I, lOBO
#52823768
--.---- .---..----p...--.
- _.u..._ _H_ .~_ =-
I'
TOTAL r VALUE OF DEPARTMENT
11
MAnKEr (' DECWENT'S VALUATION
I'
VALUE N INTEREST IOffiei,,1 Usa Ollly)
1
;;,:",;'_____~'._.:.a -' -,
255.57 127.79
OTAL THIS PAGE 127.79 )J 7. 79
T
" .
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Schedule "E" must include all property, real and personal, owned by the decedent jointly with another
party or parties as joint tenants with right of survivorship. Both tangible and Intangible property are to be
included, List rcal estate first,
1. Describe all real property as indicated In the Instructions for Schedule" A". Describe all personal property
as indicated in the instructions for Schedule "B". Include the name, address and relationship to the
decedent of the co,owner (5) and the date the joint ownership was established.
2. indicate the total market value of the jointly owned property.
3. Indicate the percentage of the decedent's interest.
4. Indicate the market value of the dccedent's interest.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
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TO:
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ESTATE
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COUNTY FILE NO:
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Appraised Value of Esta,e:
Real Estate
Personal Property
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Clear Value of Estate Subject to Tax.
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Amount Taxable @ 6% Rate
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tax due
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Amount Taxable @ 15% Rate
tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE
/.', 2}7
$ ~',1~i-:J rJ ./)
'* 'It '* '* .. '* A five percent discount totaling S
will be granted if the Inheritance 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
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
S.
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Assessed by:
See Information on Reverse Side
j~FORMATION_
To insure proper credit to your occoOlnl, tho namo 01 Iho ostoto ond f,le number should be cloorly pllnt.
ed on the check or money order.
This assessment is made in accordance wilh Seclion 70B of rhe Inheritanr.o and ESla'o Tax Act of
1961 (72 P.S, 9 2485.70el,
To the extent that inheritance la. is paid within Ihree (31 monlhs alter Ihe dealh of tho decedenl, 0
discount of five (5/ percent is allowed /72 P,S, \ 2485.7161,
Inheritance Tex, other Ihen lax on e fulure interest, is due et the dale of Ihe decedent's dealh and becomes
dalinquent at the expiration of nine 191 months alter the decedanl's daath (72 P,S, 9 2485.711), Inheritanca
Tax on a future interest is payable within Ihree (31 monlhs after the transfer takes elfact in possession and
anjoyment and is delinquent thereefter (72 P,S, 9 2485.712), Calculete interest from Ihe delinquent date shown
on the face of this form to the date of actual payment using tho following interi!st table:
--------------------- ---------- ---------------- - - --- - --- -------- -- -- -- --- --
1 month ,005 4 months ,020 7 months ,035 10 months .050
2 months .Q10 5 months .025 8 months ,040 " 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 days .00403
5 days ,oooB5 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 1 8 days ,00301 28 days ,00471
9 days ,00152 19 days ,00318 29 days ,00488
10 davs ,00169 20 days ,00335 30 days ,00500
- - --- ------ --- ------- --- - - - --- - - - -- - - - - -- -- - --- -- - - - - - - --------- - -- --.
Any party in interest, including the Commonwealth and the persenal represenralive. not sarisfied wilh
the assessment may object Ihereto wilhin siKty (601 days alter receipr of Ihis NOlice as provided by Seclion
1001 of Ihe Inherilance and ESlare Tax Acr of 1961 (72 P.S, 9 2485,10011,
Make check or money order payable to:
'.Register of Wills, Agent"
Mail to the address listed below:
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