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INFORMATION
To insure proper credit to your Dccount, tho name of tho estate and filo numbor should be clearly print-
ed on the check or money order.
This assessment is mado in accordance with Section 708 of the Inhorilanco and Estate Tax Act of
1961172 P.S. 9 2485,709),
To the oxtent that inheritance tax is paid within three (3) months ofter tho death of the decedent. a
discount of livo (5) porconl is allowad 172 P,S, 9 2485.716).
Inheritance Tax, other than t8X on a future interest. is duo at the date of tho decedent's death and becomes
delinquent at tho expiration of nine (91 months after tho dccedenl's death (72 P,S. S 2485.711). Inheritance
Tax on a future interest is payable within three (3) months niter the trilnsfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S. 9 2485- 712). Calculato interost from tho delinquent date shown
on the face of this form to tho date of Actual payment using tho following interest table:
--------------------- ---------- ---------------- - - - -- - --- ---------- --- - - ----
1 month .005 4 months ,020 7 months ,035 10 months .050
2 months .010 5 months ,025 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 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 16 days .00301 28 days .00471
9 days ,00152 19 days ,00318 29 days ,00488
10 days ,00169 20 days .00335 30 days .00500
-- ------------ ------- ---- -- ------ -- - - ---- - -- ---.---- - - - - --------- -----.
Any party in interest, including the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty 160) days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax ACl of 1961 (72 P,S. S 2485,1001),
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below:
DEBTS AND DEDUCTIONS
Data
Name of Payoo
Nature of Debt
Amount
Funeral expenses paid
1-3-81 N ers Hall Funeral 110
Fnrnilv exemption (will flot be Dllowcd unless dlJcedent died
residing with n porent, spouse or chlldren,l
Administration Expenses
6.00
Counsol Fees
Fiduciarv Commission
1,025,00
(Other Debts Dnd Claims)
I-B-81 Robert F. MacCachran Reimbursement for travelling expenses
to attend funeral 1,125.00
1-8-81 Russell A. MacCachran Reimbursement for travelling expenses
to attend funeral 1,375.00
1-13-8 Cowley Associates Professional Services 12/11/80 15.00
1-19-8 Pealer's Flower Shop Funeral Flowers 32.86
1-19-8 Dixon's Pharmacy Drugs for December 1980 76.57
2- 3-Bl Cowley Associates Professional Services 1/4/81 15.00
3-20-8 Bethany Village Nursing Care to 1/4/81 114.00
Wildeman & Obrock Preparation of 1980-1981 Fiduciary Tax
Returns 100.00
Total
5,261.43
Under penalties of perjury. I declare that I have examined this return. and to the best of my knowledge and belief. it is true, correct and complete.
CCNB~ank. N.A.. Trustee for
Maq:(atet J.( fac '~?S~?I~l,1 M"~ch 11, 1qR1
. Signature f F'iduclary T~ust Officer Date
I do hereby certify that I have appraised the assets contained herein in conformity with Pennsylvania low.
;:
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w Appraiser Dale
~ In the event that any future inlflrest in this estate is transferred in possession or enjoyment to collaternl heirs 011110 dec('denl altor the c)(piralion of any
.J estate for lifo or for years, the Commonwealth hereby c)(pressly reserves the right to appraise and assess transfer inheritance ta)(es at the lawful collateral
oCt nile on any such future interest.
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Debts and deductions are allowed in the ~um of $
1;;2tJ/ J./3
Dl
(,
percent.
1j-.2Y-%1
Date
BENEFICIARIES AND ADDRESSES
(StAte full names nnd oddrossas of all who havo an intorost
eithor vosted. contingont or other interestl
BENEFICIARI ES
RELATIONSHIP SURVIVED AGE OF LIFE
TO DECEDENT DECEDENT TENANTS OR
STATE YES ANNUITANTS
OR NO AT DEATH OF
DECEDENT
Son___ 'les-- -Legal
------
0 ---Yes eg~l
,
INTEREST OF
BENEFICIARY
IN ESTATE
-Rob""" To' ~facCachr""
l'h To'~i,.h~nk-Roa~
Sudbury. ~fassachus~tt_~QLLI6
'2-ResJAl'e
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INFORMATION
PLACE FOR FI LING - The return is to be filed in duplicate with the Register of Wills of the county wherein tho. decedent resided,
TIME FOR FI LING - The return is due nine months after the decedent's death, unless an extension for filing has been applied for and granted
by the Secretary of Revenue within the nir.e-month period.
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 pen"lty of 25% of the tax uitimately found to b. due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as deuts of like amount are recoverable by law,"
.
OLD. SlIXE & lAnEY
Arn_H['Ylo AT LA..
'I" MAUn nun
.tIIU.,........,.."&ta4IJOII
by
FUNDED REVOCABLE TRUST AGREEMENT
THIS AG..El<ENT ~de th" A 4'/"0' of. ~...
and between MARGARET J. MacCACHRAN of Bethany Village,
Lower'
, 1976,
Allen Township, Cumberland County, Pennsylvania, hereinafter
called "settlor" and CUMBERLAND COUNTY NATIONAL BANK AND TRUST
COMPANY, Camp Hill, Cumberland County, Pennsylvania, hereinafter
called "trustee," WITNESSETH:
WHEREAS, settlor desires to create a revocable trust of
certain assets for the purposes hereinafter contained;
NOW, THEREFORE, in consideration of the mutual covenants
contained herein, settlor does hereby assign, convey, transfer,
set over and deliver to trustee certain assets to have and to
hold the same and any other, assets which the trustee may hereafter
at any time hold or acquire hereunder, a.11 of which assets being
hereinafter referred to collectively as the trust estate, IN
TRUST, nevertheless, for the following uses and purposes and
subject to the terms and conditions hereinafter set forth:
I
Trustee shall hold, maintain, invest and reinvest the trust
estate for the benefit of settlor. It shall collect the income
therefrom and first pay any expenses of the trust, including
trustee's reasonable compensation to the trustee for its services.
Trustee shall pay to settlor, no oftener than quarterly, the net
income of the trust estate and shall further pay to settlor all
VI
The trustee is hereby expressly authorized and empowered in
its sole and absolute discretion in respect of all trusts herein
created:
A. The principal and income of this trust shall be free
from anticipation, assignment, pledge or obligation of any bene-
ficiary and shall not be subject to any execution or attachment
or to voluntary or involuntary alienation.
B. To purchase or otherwise acquire and to retain,
whether originally a part of the trust estate or subsequently
acquired,' any and all stocks, bonds, notes or other securities, or
any variety of real or personal property, including stocks or
interests in investment trusts and common trust funds, as it may
deem advisable, whether or not such investments be of the charac-
ter permissible for investments by fiduciaries or be unsecured,
unproductive, underproductive or of a wasting nature. ,Investments
need not be diversified and may be made or retained with a view
to a possible increase in value. The trustee may at any time
render liquid the trust estate, in whole or in part, and hold
cash or readily marketable securities of little or no yield for
such period as it may deem advisable. Trustee does have the
additional authority to invest in any variable demand promissory
note or other short term investment vehicle selected by trustee.
C. To sell, pledge, mortgage~ transfer, exchange, con-
vert or otherwise dispose of, or grant options witn respect to
any and, all property at any time forming a part of the trust
estate in such manner, at such time or times, for such purposes,
for,such prices 'and upon such terms, credits and conditions as
it may deem advisable.
D. To borrow money for any purpose connected with the
protection, preservation or improvement of the trust estate
whenever in its judgment advisable, and as security to mortgage
or pledge any real or personal property forming a part of the
~_.._~ ^^..~+-o 'mnn ",nch terms and conditions as it may deem
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:l'~: Community Bank
,
March 24, 1981
Cumberland County National Bank
New cumbe~land, Pennsylvania 17070
Rc: Checking Account No. 259-320-3
Robert MacCachran andlOr Margaret J. Maccachran
Dear Ms. Davidson,
The balance in the account of Robert or Margaret J. MacCachran as of
January 4, 1981 was $1,286.92.
'. Sincerely, ':If
4" ......":.
7'?!f1Yy:v'tu:.. i( _ d"/-f.~
~arjprie. R. Grover
Platform Assistant
Main Office
MRG/mg
,
.
Shawmuf Community Bonk. N,A. BO Conoo.d Street. Framinghom. Moosochuoen, 01701. Telepoone: 617-620.1100
RIY-"84 IX+ ta-1I01
File Number
Estate Name
Date of Death
Social Security Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
III Original
o Supplemental
o Remainder
21-81-0216
Margaret J. MacCachran
January 4, 1981
208-24-4252
REPORT OF INHERITANCE TAX APPRAISER
I, the undenlgned duly appointed Inheritance Tax Appral.er In and lor the County al Cumberland
Penn.ylvanla, do r..pectlully report that I have appraised the real and personal property a. reported In the loregolng
retum at the valu.. ..t forth oppo.lte each Item In the last column to the right In Schedul.. "A", "8", "COO, and "E"
Dated:
April 13, 1981
,
1 INVENTORY
R.ol Property (Schedule A) $
Personal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transfer. (Schedule C)
TOTAL GROSS ASSETS
Leu D.bt. and Deduction...
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Lile Estate
o Annuity
('" I , i?J" ;)
/ 'II ~'f',' / Illrt} 'f,".
INHERITANCE TAX APPRAISER
VALUE AS APPRAISED
ADJUSTMENTS
CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE
None 00+
8,625 88 10+
643 47 20+
None 30+
2..,26_~...l.2..
40.
92+
93.
RATE
FACTOR
PRINCIPLE
VALUE
CODE
FOR USE OF REGISTER ONL V CODE COMPUTATION OF TAX
T ox on $ 6% $
T ox on $ 15% $
Tax on $ $
Tax on $ $
Tax on $ $
Exemptions
Total Estato
TOTAl. TAX $
INTEREST FROM TO $
BALANCE $
Leu Credits
DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT
\
S + $ 5 = $
+ =
BALANCE 5
'I INTEREST FROM TO
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