HomeMy WebLinkAbout81-00233
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I, II. LOIS ALi\PAS, o[ the Borough o[ New Cumberland, Cumberland
County, Pennsylvania, do mal<e, publish and declare this to be my Last Will
and Testament, hereby revoking and making void any and all Wills by me at
any time heretofore made.
I. I give, devise and bequeath my estate to my husband, PETER
G. ALAPAS, if he survives me.
II. I name, constitute and appoint my husband, PETER G. ALAPAS,
to be the Executor of this, my Will.
III. In the event my husband shall fail to survive me, I give,
devise and bequeath my estate unto Cumberland County National Bank and Trust
Company in trust for the following uses and purposes:
A. To convert the same into cash and to invest and reinvest
the same in income producing securities selected with the standard of
care which a prudent woman would apply to her own estate;
B. To pay the income therefrom, together with such portion
of the principal, from time to time, as the Trustee shall deem reasonably
necessary for the purpose, to the person standing in loco parentis to
my minor children ~rt~a child in person if, in the Trustee's discretion,
he is of sufficient responsibility) for the maintenance, support and
education of my children. I desire the fund to be maintained as a
single fund and I specifically authorize the Trustee to depart from the
observance of strict equality among my children where special need or
other significant circumstance so indicates. I desire that to the extent
practicable, my son, GEORGE, be given an opportunity to continue his
education through college and two years of graduate school, after which
payments to him by the Trustee shall cease, and that the Trust continue
for the benefit of my younger children until the youngest shall have
arrived at the age of twenty-one (21) years, at which time to divide
any fund remaining among all my children equ~ly.
IV. In the event my husband, PETER G. ALAPAS, shall fail to
survive me, I name, constitute and appoint CUMBERLAND COUNTY NATIONAL BANK AND
,~'" ~
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
Cumberland, personally came r e +". c ,;1 I a t,,'j , _
who, being duly ,\ fV () t"" , do 'If ~ depose and say that as l;<, .,. C q ,-I",l"
Lo l,s H Alr, b. \
I
will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And
deceased
of the last Will and Testament of
A<.
also will diligently comply with the provisions of the law relating to Transfer Inheritances,
--r April 6 A,D" 19 81
,--r;r 1 CJ! 7~ 9:pd'f
and subscribed before me,
(!,~/~~
Register
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Be it remembered that on the
DECREE
7th day of April
H.LOIS ALAPAS a/k/a
81
,A,D,,19_, there was probated and
recorded the last Will and Testament of
LOIS H. ALAPAS
late of
NEW CUMBERIAND
, Cumberland County. Pennsylvania,
Deceased, Letters 'J'P.!,;'J'AMIo~N'I'ARY were granted to
Witness my hand and official seal the day and year aforesaid,
, .1.115
PE'l'ER G. ALAPAS
0'2(1 d(!~
~ Register .,
Inventory of the real and personal estate of
H. LOIS ALAEA5-a/Ua LOI5-lL_ALAEA::L deceased
l. 1980 Chevrolet Citation 6,000 00
2. 1972 Chevrolet Camaro 2,000 00
3. CCNB Bank, N.A. - checking account
No. 005-392-6 240 70
4. Hamilton Bank check 334 45
TOTAL
8,575 15
I~EV.1finn.s.x + (9.S11
BUREAU OF EXAMINATION
PENNSYLVANIA OEPARTMENT OF REVENUE
P,O, BOX B327
HARRISBURG, PA 17105
D,eed'nt's Name (Last, First, and Middle Initial!
S ,\..Di~
Social See rity Number Data of ..th
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FII, Number ~ I - 'i! I . Od..3 3
Decedent's Add,,,s
CHECK
\ '5.05' a. 03
" Original Return [XI
03.~I.Cill
Ne.w ~Lt.tf\Io~, PA
2. Suppl,m,ntal Relurn 0
3, Remaind" Return 0
APPRO,
PRIA TE
BLOCKS
4, Life Estate D 5, F,d"al Estate Tax 0
Return R,quired,
6, Decodent died testato rvl 7, Decedent maintained a living D 8, Number of safe deposit D
(Attach copy of Will) L!IJ trust (Attach copy of trust! boxes Inv,ntorled
All correspondenco and confid,ntial tax information should be direct,d to:
CORRE,
SPONDENT Name
City
Recapitulation
1. R..I Estate ISchedule AI ( 11
2. Stocks and Bonds (Schedule BI ( 21
3. Closeiy Heid Stock/Partne"hip Interest (Schedule CI ( 31
4, Mortgages and Notes (Schedule 01 I 4)
5, Cash & Miscellaneous Pmonal Property (Schedule E) ( 51 ~, 15 '15, I!)
RECAPIT, 6, Jointly Owned Property (Schedule FI ( 61
ULATION 7, Transfe" {Scheduie GI ( 71
8, Totol Gross Assets (totai lines 1,7)
AND g, Funeral Expenses Administrative Costs/Miscellaneous
Expenses (Schedule HI ( gl
TAX 10, Debts/Mortgages/Liens (Schedule II (101
1" Total Deductions (total lines 9 & 101
12, Net Value of Estateliine 8 minus line III
CALCU, 13, Charitable Bequests (Schedule JI
LATION 14, Net Valuesubject to tax (line 12 minus line 131
3
State
Zi
(8) 'is,576',l6
(111 ~O,q d..'3,l5''g
(12)
(131~~
{141 1\
Computation ofTax
15, Amount of line 14 taxableat 6% rete (151
(include v,lues from Schedule K)
16, Amount of line 14 taxableat 15% rete (16)
!include values from Schedule KI
17. Principal tax due (add tax from line 15 plus tax from line 16)
18, Total Prior payments:
(al Amount Paid
Ib) Plus Discount
Icl Minus Int"est (18)
19, Belance Due liine 17 minus line 181
Make Check Peyable to: Register of Wills, Agent
... PLEASE RECHECK MATH' . .
x,06=
x.15=
(17)
(19)
Under penalties nf perjury,l deel"a that I have examined this return, including eecompanying schedules and statements, and to the best of my knowledge
and belief, it is true orrect, and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has
any knowledge,
AODRESS
OATE
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REV, 1547EX (1-82)
J BUREAU OF EXAMINATION
PENNSYLVANIA DEPARTMENT OF REVENUE
P.O, BOX 8327
HARRISBURG, PA 17105
ASSESSMENT
CONTROL NO,
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR OISALLOWANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX
101
DATE
FILE NO. 21 81-0233
COUNTY CUMBERLAND
SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
ABOVE COUNTY, MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
3 MONTHS OF THE OECEOENT'S OATE OF DEATH, A OISCOUNT
ESTATE OF ALAPAS
DATE OF DEATH 03-21-81
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT
PAYMENT TO THE REGISTER OF WILLS OF THE
AGENT," IF TAX PAYMENTS ARE MADE WITHIN
OF 5% OF THE TAX PAID MAY BE DEDUCTED,
H
L
THOMAS I MYERS ESQ
PO BO)( 125
LEMOYNE PA 17043
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
CUT ALONG THIS LINE
- - - - - - - - .. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - .
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ALAPAS
H
L FILE NO,21 81-0233
ACN 101
DATE 07-19-82
TAX RETURN WAS: I X I ACCEPTED AS FILED
) CHANGED
APPRAISED VALUE OF ESTATE:
1. Real Estate (Schedule Al
2, Slocks and Bonds ISchedule BI
3. Closely Held Stock/Partnership Interest (Schedule Cl
4. Mortgages and Notes (Schedule Dl
5. Cash & Miscellaneous Personal Properly {Schedule El
6. JOintly Owned Property (Schedule Fl
7. Transfers (Schedule Gl
e. Total Gross Assets
11)
I 2)
I 3)
I 4)
I 5)
I 6)
I 7)
.00
.00
.00
.00
8,575.15
.00
.00
181
8,575.15
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule H)
10. Debts/Mortgages/Liens (Schedule l)
11. Total Deductions
12. Net Value of Estate
13, Charitable Bequests (Schedule J)
14, Net Value Subject to Tax
( 9)
1\01
.00
10,923.5B
1111
1121
1131
1141
10,923.58
2,348.43-
.00
.00
ASSESSMENT OF TAX:
15. Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. Principal Tax Due
TAX CREDITS:
X.06=
X.15=
1171
.00
.00
.00
.00
.00
(151
(161
PAYMENT
DATE
RECEIPT
#
DISCOUNT 1+1
INTEREST H
AMOUNT PAID
THIS ASSESSMENT IS BASED ON: ORIGINAL RETURN
NO INTEREST IS DUE IF PAlO BY 12-21-81
IF PAlO AFTER DATE INDICATED SEE REVERSE FOR INSTRUCTIONS,
TOTAL TAX CREDIT
BALANCE OF TAX DUE
.00
(If Balance Due is less than $1.00 no payment is required)
RETAIN THIS PORTION FOR YOUR RECORDS
INFORMATION
This document is the Notice required to be given under Section 709 of the Inheritance and Estate Tax Act
of 1961 172 P,S. section 2485),
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
STEP 2
Multiply the balance of
tax due by the rate of
interest.
STEP 3
Add the interest
to the balance of
tax due,
Determine the rate of
interest from the table below,
2 Months =
20 Days .
Rate of interest =
.010
+ ,00335
,01335
Balance of tax due
Rate of interest
INTEREST
$2,000,00
x .01335
$ 26,70
Balance of tax due $2.000.00
Plus Interest to
Date of Payment 1+1 $ 26.70
TOTAL tax and
interest to Date
of Payment $2,026.70
Interest from 3-03-80 to 5-23-80
Results in:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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 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 17 days .00284 27 days ,00454
8 days .00135 18 days ,00301 28 days ,00471
9 days .00152 19 days ,00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
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Any party in Interest. Including the Commonwealth and the personal representative. not satisfied with the
appraisement and assessment may object within sixty {GOl days after receIpt of this Notice as provided by
Section 100 t of the Inheritance and Estate Tax Act of 1961 172 P,S. sec, 2485 - 10011.
MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT"
DETACH THE TOP PORTION OF THIS FORM AND SUBMIT WITH YOUR PAYMENT TO THE REGISTER OF WILLS FOR
THE COUNTY SHOWN ON THE REVERSE. SEE THE INHERITANCE TAX INSTRUCTION 800K FOR ADDRESS,