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Home My WebLink About81-00393 ..: H ~ ~ Ul 'SE rxl ."" "" H III ~ Ul .~ 0 E-< . r.. rxl i g z ~ l>: rxl """ 0 Cl) - . ID ::1 0 - lit Z LIJ 1 ~ . c!=' ~ J . . ',' t LAST WILL AND 'I'ESTAIVIEN'I' OF EMMA F. RANK I, EMMA F, RANK, widow, of the Village of Allen, sometimes known as the Village of Church town, located in Monroe Township, Cumber- land COllnty, Pennsylvania, with mai1ing addresS of R, D. 2, Boiling Springs, pennsylvania 17007, being of sound and disposing mind, memory and under- standing, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executor to pay all of my just debts and fllneral expenses as soon after my death as may be found convenient to do so, I direct my hereinafter named Executor to make slleh funeral arrange- ments for my services as to him shall seem appropriate, and I direct that there be no viewing. I direct that my body be interred beside that. of my husband, Elmer H, Rank on our burial lot located in the Mechanicsburg Cemetery on Marble Street. 2. I direct my hereinafter named Executor to seU my undivided one- half interest in the house and lot of ground which I oceupy , the same having passed to me from the estate of my husband, located in said Village of Allen in Monroe Township, Cumberland County, Pennsylvania, and the net proceedS of sale after deducting all reasonable expenses in connection with such sale, shall be divided equally between my good neighbor, Patricia Hardy, and my friend, William B. Lowery. 3, All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and . ' bequeath to my greatgrandson, Wesley Kintz, his heirs and assigns. . Page 1 of 2 Pages 937 n cxi r~~~.:l ~ ",'" ~~..) MM ..:.-.;- ",C') __0 , I~-. ~ '):::0 ::J ..10 r~'-: ~. .. ":'1~ ] ..oJ ~'~ ,-:;0 :;; --" , ; 1 ,;,., , I t-< Z ~ <t: :!: t-< ~ >- ~ Z Ul 111 ;!; ~ <( II: ~ ~ 0: < .. ~ II. .J ~ ,. ~ II: Ul Cl ::Ii ~ z Z Ii. , ;. ~ Z 0 rr., I- l>l z l>l <t: 0: Z < .. ~ ..:1 ~ 111 0: X '" m 0 .. .J ..:1 01: ~ Ul ~ ~ o - 0:< ~ .J r>1 ~ 0: < t-< u Ul <t: ..:1 " . , . r OATH OF I'ERSONAL REI'R~:SENTATlVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Register for thc Probate of Wills and granting of Lcttcrs of Administration in and for the County of Cumberland, personally came Wesley Kintz who, being duly sworn ,do es depose and say that as Executor of the last Will and Testamenl of Emma F, Rank deceased he will well and truly adminisier the goods and chattels, rights and credits of said deceased according to law. And also will diligently eompiy with the provisions of the law relating to Transfer Inherit June 30, A.D., 19-81- '''; roi: ,; i~ co: :~ en :' -- :" .-4: ~ ',i; :Q) ~ ,0 ~. \;,. ~::S' :.~; f C e' M 1l1: .'''' :::. ~ ~L, O~ [': U. co: 0" ~l 0:.'," ~ l:)l;; *l oz:; ~:~~~ 0 U'-'J 0'-- ~\ ~a: -. .::> to!? ;ju ..-: u ...J 8 Cl'I: c:.i <? l"l: ...J rz:l I:l:l ,... t: - , "1 ,",,' roi: - (): ri - .~ C'; co: ::: 8: I, ~ ~l r.l~ roi: l:: ~ ('I, :;gi .~ . . 't:l r-: :;gi ~ 0: 0 1J.l; Cl'I: ,- ... *\ Z 0 CO " .s Q) 'i I ... ~ ,... 0 -5 't:l .e - l:: .~ Vl rz.. C\lZ r:il <II DECREE Be it remembered that on the 30th .day of lTunp ,A.D.,19..J!L, there was probated and recorded the last Will and Testament of Emma F, Rank late of Monroe Township , Cumberland County, Pennsylvania. Deceased. Letters '!'PR1"mpntary were granted to Witness my hand and official seal the day and year aforesaid. 35..0 Wesley Kintz . , ~~ /} cl'd4 e: MAR C. ~EWIS ~ l. 0' ~t..4 ~ Register . . FIRST AND F'INAL ACCOUNT OF WESLEY L. KINTZ, EXECUTOH OF THE LAST WILL AND TESTAMENT OF EMMA F. RANK, LATE OF MONROE TOWN- SHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DEC1~ASED DATE OF DEATH .. June 15, 1981 LETTERS Tl;:STAMENTARY ADVER TISE!) .. CUMBERLAND LAW JOURNAL August 14, 21, and 28, 198 I THE EVENING SENTINEL August 10, 17, and 24, 1981 PRINCIPAL RECE lYED Accountant charges himself with the following principal amounts received: 1981 July 14 Reeeived fl'om Wllliam B, Lowery, balance due on account $ 35.00 2,033,81 118.23 11,241,40 28,79 250,00 199,51 95.00 14 Balanee, Harris Savings and Loan Asn. Certificate of Deposit #4-16-010311 Accrued interest to June 15, 1981 Aug, 4 Cash received from Attorney-in-Fact 4 Miseellaneous cuins and jewelry 4 Miscellaneous household goods and personal effects NOv, 4 Commonwealth of Pennsylvania, property tax rebate Dec, 8 Commonwealth of Pe~nsylvania, inflationary check 1982 Mar: 22 Proceeds sale of undivided one-half interest in house and lot of ground in Village of Allen, Monroe Township, Cumberland County, Pa. 12,950,00 TOTAL PRINCIPAL RECEIVED $26,951. 74 "~C' .i 01 PH" A ''''0 ..1.ll. ..... .~ . '"~'~ ri I ". ._-~---~--,----_.._--- "------ ,,-- lNCOME HECEIVED Accountant chUI'ges himself with the following income amollllts received: 1981 July 14 Sept. 30 Nov. 10 Dec. 31 Intel't'Hl, Bards Savings and Loan AHn. C,-,I'lificate of Depo"it 14-16-010311 Refund, United Telephone Co. Social Secllrity Lump Sum Death Benefit Interest, Harr is Savings and Loan Asn, Certificate of Deposit #4-16-010311 TOTAL INCOME RECEIVED DISBURSEMENTS Accountant claims credit for the following amounts paid: 1981 July 14 14 14 14 Aug. Sept. Amerigas, account Met-Ed., account Register of Wills, Letter s Testamentary alld 1 short eertificate The Evening Sent inel, advertising Letters 14 Cumberlam Law Journal, advertising Lettl:l'" 14 Myers Funeral Home, funeral services 4 Register of Wills, 1 short certificate 4 L. M, Kintz, mowing lawn 4 Met-Ed., account - $19.45 less refund of $'1. 78 9 Register of Wills, Pa. Transfer 1nheritanc: e '('ax 17 Belvedere Medical Corporation, account L,'" lO.t i'![:: ,riJ ';i $ 2.111 4,0) 255,00 123, II $ 384.93 $ 24.23 1G.40 24.00 111.00 111.00 3, 153,50 1. 00 60,00 14. Ii? 2,194,50 19,20 ]982 Mii'r. 22 22 22 22 22 22 22 22 22 Assistance to purchaser of settlement costs to make possible sale oj' house M. C. Wa]kel', Healtor's commissions Notal'y Public J'ees Attorney's fee, sale of house Realty transfer taxes Homeowner's Protection Plan J. C. Ehrlich Co" insect treatment County and township real estate taxes to Jan. 1, 1983 Streetlight tax to Feb. I, 1983 - 7.60, less l'eimburse- ment of 6.62 22 1981 rea] estate taxes - 94.77, less reimll\lr'sement of 41. 66 22 L. M. Kintz, plumbing repairs and ma intenance 22 E]ectricity to P P & L Apr. 1 Register of Wills, filing Report of Assets 1 Register of Wills, filing Debts and Deductions Robert M. Frey, Attorney's fee Reserved to file Account Reserved to record B.eleases TOTAL DISBURSEMENTS' I....', "'.." "j l\., parr 1'"':''' _U.l. ",. '1. (~ 583.50 906,50 2,00 100,00 129.50 210.00 l2D,OO 18,23 ,98 53. ]] 356.09 45.54 5.00 5,00 1,347,59 66.00 7.00 $ 9,499,54 o:'! :::;~ N ~ ':In .= ,.,-') ~:i -~ ',J , " ]. I ~ :c:. 'C '+. ~1 8 tlJ -;:: ;.::: ~ ~ ~ ~ ;:; ...... ~ .-,"? .;, " ~ ...... 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H~\~ E--4 II) It IJ) ::l .0: {JE'5 8 E-< rJl fiI ~ ~~ ~ o E-<Oo rJl o rJl -.0: u 'j ~ fiI :>< fiI u~ filE-< _~u ~~~~j~8~ .0: ~ E-< ~ ~- rJl U ' ~..i~rJlZZA;$ ~ Ofil.o:~ZZ t:l~o::E-<o::~<~ Z...1o t:l "_'...1...1 <rJlE-<Z~""O:::>< E-<fiIO.o:.o:Ofil01 rJlS:;U...1;;;;O::~Z e:l~~...1~~~~ ~OfilS:fiI~Up.. r~ i' ~'I ~ r~~ p {O::J~~ lI.. ~ II: in . c( Id Z ,~,>Z ~ I- 1;j ~ Ul \ 0: Z c .. ~~~Ii u '" en '" , .... co I .... '" ~l.' C...:.' ." , ..., :-:;) '~"I ,.:.J ..,~, ::j ~ ~ AfV.l;1OOfX+IHr2) .w. (O,,^M(lNW[...~N!\YlV^NIA OlPAA1MENf OF IIE'/rNUl lMJIlfAU 0' IXAMINATlON IlAR~'15~U:g~pB~V1105 INHERITANCE TAX RETURN RESIDENT DECEDENT __ LL.::..d 71 - File Number ..? /. ~ / - 639..3 Decedent's Nome (Lep., First. end Middle Iniliel) DECEASED _ C N'l N". 0.. -:f, Social Security Number Date of Death CHECK APPRO. PRIATE BLOCKS ~~-Oo-!:j'lll\ 1, Original Return lXI 0(,,- \ €I -'3 Decedent's Address R ; 1). .1 ~Oi Iii'" (A-\\el">\ ~pni-l So, PA 11OC:n 2, Supplemental Ratnrn D 4. LifeEstoteD 3, Remainder Return 0 5. Fedoral Estate Tax D Return Required. 6. Oocodent died testate 7. Oecedent maintained a living D 8. Total Number of safe D (Attach copy of Will) trust (Attach copy of trustl deposit boxos invontoried All correspondence and confidential tax information should he directed to: CORRE. SPONDENT Nam RECAPIT. U LA TION AND TAX CALCU. LATION ('<), \= n.. Zip Under penalties of perjury. I declare that I have examined this return, including accompenying schedules and statements. and to the best of my knowledge and beliaf, it is trua, co ct. and complate, Declaration of preparer othar than tha personal rapresentative Is based on all information of which preparer has any knowledga, k~ Telephone No. Recapitulation 1, Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Hald Stock/Partnership Interest (Schodule cl 4. Mortgages and Notes ISchedule D) 5. Cash & Miscellaneous Personal Property (Scherfule E) 6. Jointly Owned Property ISchedule F) 7. Transfers (Schadule G) 8. Total Gross Assotsltotal lines 1.7) 9. . Funerel Expenses Administrative Costs/Miscellaneous Expenses (Schedule HI 10. Debts/Mortgages/Lien, (Scheduie I) 11. Total Oeductions (total lines 9 & 10) 12. Not Valua of Estate Uina 8 minus line 11) 13. Charitable Bequests (Schedule J) 14. Not Value subject to tax Uine 12 minus line 13) City ( 11 I 21 ( 31 I 41 I 5) ( 61 ( 7) I~\ !l50, DO IL\. 0 OI."1~ ( 9) (10) ( 8) .;U.,.'1 '5 \,1 q (11) 1. '0 05,Oci (12) I'll ("'-\lD.1 (13) 1141 \qjt...'-\~.1D x,06' x.15- .;)lqI.\1.0\ (17) ~/ll.\l, 0 I Computation of Tax 15. Amount of lina 14 taxabie at 6% rete (15) linch:de values from Sch,dule KI 16. Amount of line 14 tmble at 15% rete (16) \'1 lID L.\ l.. .l D linclude vaiues from Schadule KI 17. Principal tex dua (add tax from line 15 plustax from line 16) 18. Total Prior payments: (al Amount Paid . (b) Plus Di"ount (c) Minuslnterast (18) 19. Balance Due Wne 17 minus line 181 (191 Make Check Payeble to: Register of Wills. Agent * * * PLEASE RECHECK MATH * * * IVE(S) SIGNATURE OF PREPARER orHER THAN REPRESENTATIVE ADDRESS 'fl/~/!~ I / DATE ADDRESS DATE '-' s; ~ c .. " (Y', c... ~ hJ' '" , , ".. QI-- O. '" a::ti; d: , 02: "--: ,~~ u,,, N ~~B ~u: liX' -, '~J REV.450 EX+ (3.S0) COMMDNWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY _~.r,. ~ (Instructions on Reverse Side) ESTATE OF EMMA F. HANK ITEM NO. ESTIMA TED MARKET VALUE DEPARTMENT V ALUA TION (OFFICIAL USE ONLY DESCRIPTION ALL the undivided one-half interest of Emma F '{ank, Deceased, in that certain tract of land situate in the illage of Allen, sometimes known as the Village of Churc - own, in Monroe Township, Cumberland County, Pa., ounded and described in aecordance with survey made by . P. Raffensperger, Registered Surveyor, on April 14, 959, as follows: BEGINNING at an iron pin on the Northern line of igh Street in its intersection with the Eastern line of an lley; thence from said ironpin at the Place of Beginning long the Eastern line of said alley, North 19 degrees 50 inutes West, a distanee of 244 feet to a stake on the outhern line of Church Street; thence along the Southern ine of Church Street, North 47 degrees East, a distance 0 8,95 feet to a stake at corner of land formerly of Margar t ates, later of D. A, Devinney's heirs, later of Solomon iller, later of Haldeman Kreiger, later of James R. offit, and now of Patricia fl., Hardy; thence along line of aid land now of Patricia A. Hardy, South 19 degrees 50 inutes East, a distance of 118 feet to a stake; thence still long line of said land now of Patricia A, Hardy, North 71 egrees East, a distance of 34 feet to a point in line of Ian ow or formerly of Jonas L. Rupp conveyed to him by eed recorded in the hereinafter named Recorder's Office 'n Deed Book "R", Volume 15, Page 155; thence along the estern line of said land now or formerly of Jonas L. Rup , outh 19 degrees 50 minutes East, a distance of 146 feet to stake on the Northern line of High Street; thenee along he Northern line of High Street, South 71 degrees West, distance of 14 feet to a stake at eor ner of land now or ormerly of Churchtown Union Fire Company; thenee along ine of said land now or formerly of Churchtown Union Fir ompany the following three (3) eourses and distances: 1) North 19 degrees 50 minutes West, a distance of 31 fee o a stake; (2) South 71 degrees West, a distance of 20 feet o a stake; (3) and South 19 degrees 50 minutes East, a istance of 31 feet to a stake on the Northern line of High treet; thence along the Northern line of High Street, TOTAL THIS PAGE REV.450 EX+ (3.80) COMMDNWEAL TH DF PENNSYLVANIA DEPARTMENT DF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE" AOI REAL PROPERTY (Instructions on Reverse Side) ESTATE OF EMMA F. l\ANK ITEM NO. DESCRIPTION South 71 degrees West, a distance of 45 feet to an iron pin in the Eastern line of an alley at the Place of BEGINNING. THE above-described tract of land has thereon erect d a one-story frame dwelling house known as and numbered 6 Church Street. THE above-described tract of land is all of the unnumbered tract of land which Ednor G. Lutz and Bessie M. Lutz, husband and w lie, by deed dated March 1 , 1924, and recorded in the Office of the 'Recorder of Deeds in and for Cumberland County at Carlisle, Pennsylvania, in Deed Book "H", Volume 14, Page 305, granted and conveyed to Elmer H, Rank, and in addition includes the Western portion of Lot No. 2 which Murray ,J. Brownawell and Folie Mae Brownawell, husband and wife, by deed dated April 10, 1940, and recorded in said Recorder's Office in Deed Book "H", Volume 14, Page 307, granted and eonveyed to Elmer H, Rank. THE said Elmer H. Rank died April 10, 1950, intestate, survived by his widow, Emma F. Rank, and a daughter, Thelma R. Kintz, as his heirs-at-Iaw. BY proeeedings had in the Estate of Elmer H. Rank Deceased, filed to Estate No. 6134, an Adjudication and D cree Awarding Real Estate was entered on January 13, 1981, recorded in Orphans' Court Docket No. 107, Page 953, and recorded in the above-mentioned Recorder's Office on January 20, 1981, in Deed Book "G", Volume 29, Page 983, in which all of the above-described premises which eonstitute all of the unnumbered tract of land fir st set fort 11 in the above-mentioned Adjudication and Decree plus the Western portion of Lot No.2 set forth in the above- mentioned Adjudication and Decree were awarded to the heirs-at-Iaw of Elmer H. Rank as follows: an undivided one-half interest to h is daughter, Thelma L. Kintz, and the other undivided one~ha1f interest to his widow, Emma F. Hank. TOTAL THIS PAGE . ESTIMATED MARKET VALUE I DEPARTMENT VALUATION (OFFICIAL USE ONLY) IlEV.l502f:K+ 19.11) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE "A:' REAL ESTATE EMMA F. HANK FILE NUMBER (All property Jointly owned with RIght of Survlvor,hlp mUlt b. lillcloud on Schodul. "F") ITEM NUMBER DESCRIPTION ASSESSED VALUE VALUE AT DATE OF DEATH 1. THE remainder of Lot No, 2 and all of Lot No.1 described on Page 2 of said Adjudicatio and Decree Awarding Heal Estate dated January 1 , 1981, were in faet previously conveyed to Jonas I . Rupp by deed from Emma F, Rank, widow, and Thelma L. Kintz, in her right, and Lawrence M. Kintz, her husband, by deed dated Mareh 3D, 1954 and reeorded April I, 1954, in said Recorder's Office in Deed Book "R", Volume 15, Page 155. 1981 Assessed Value - $3720,00 Sold for $25,900,00 Deeedent's und iv ided one-half interest $12,950,00 . TOTAL (Also enlor on line 1. Recapitulation) $ 12 950 00 (If more space II n.eded Inlert Ilddltlonlll 'h..ts of uml Iln) REV.451 EX+ (3.sol CDMMDNWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY '* (Instructions on Reverse Side) Estate of EMMA F. RANK ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO. VALUE VALUE (OFFICIAL USE ONL YJ 1. Balance Harris Savings and Loan Assoc iation Savings Certificate #4-16-010311 2,033.81 ccrued interest to June 15, 1981 118,23 2. Cash received from Attorney- in-Fact 11,241. 40 3. Miscellaneous coins and jewelry 28,79 4, Miscellaneous household goods and personal effects 250.00 5. Balance of account due from William B. Lowery 35,00 6. Commonwealth of Pa., property tax rebate 199.51 7. Commonwealth of Pa., inflationary check 95.00 TOTAL THIS PAGE 14,001. 74 QUESTIONS CONCERNING PROPERTY TRANSFERS . 1. Did decedent, within two ye~rs of deilth, millw ~ny lransler of ~ny IHilterial p~rt of his estilte wilhout receiving valuable and adeQu~le consider~lion? (Answer "Yes" or "No",) No 2. Did decedent, wilhinlwo YOMS of tleillll, transfer property Irom himself! herselllo himself/herself i1nd anr,ther party or parties (including ~ spouse) in joint ownership? (Answer "Yes" or "No".) ..J"I:o_ 3. If the answer to one 01 two ~hove is "Yes" i1l1t1 the tr,lIders ~II) claimed 10 be nont~xable, provide lhe following information: a. Age of decetlent at time of transfer. b. Copy of death certificille. c. Affidilvit by the allending physiciilll indicating IIle ~;tale of decedent':; h~alth ill lime of lrilnsfer. d. All other infolmation supporting nontilx~hifity of Irilnsfer. 4. Did decedent, in his/her lifetime, make ilny trilnsfer of properly wilhout receiving a villuahle or adequate consideration therefor which was to tilke effect in possession or enjoyment ilt or ilftel his/her death? (Answer "Yes" or "No".) No a. Was there any possibility that the properly trill1sferred might return to tr~nsreror or his/her estate or be subject to his/her power of disposition? (Answer "Yes" or "No".) b. What was lhe transferee's ilge at time of decetlent's deilth? 5. Did decedent in his/her lifetime make any transfer without receiving a v~luable and adequate consideration therefor under which trilnsferor expressly or impliedly reserves for his/her lile or any peried which does in fact end before his/her death: a. The possession or enjoyment of or the right to income Irom Ihe properly transferred? (Answer "Yes" or "No".) ~ b. The right to designate the persons '11110 sl1all possess or enjoy fhe properly trilnsferred or income therefrom? (Answer "Yes" or "No".) No 6. If the answer to five b. above is "Yes," state whetl1er the right was reserved in decedent illone or others. 7. Did decedent in his/l1er lifetime make a transfer, the consideration for wl1ich VlilS 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 bmeficial enjoyment of which was subject fo change, because of a reserved power to ailer, 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 eigl1t above is "Yes," was the power to alter, amend or revoke the inferest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Yes" or "No".) No REV.4~3 E)(+ (10-80) COMMDNWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ~ ~~<!!l1" " '~I r " "::,,,,/11;:,1";'''' '~:.' (Instructions Of) Reverse Sirltl) Estate of EMMA F. RANK BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH Patricia Hardv 1/2 of nroe eeds of Route 174 and Church St, sale of decedent I s Boiling Springs, Pa. 17007 none yes 1/2 interest in real estate William B, Lowery 1/2 of nroceeds of R, D, 6 sale of decedent's Carlisle, Pa. 17013 none yes 1/2 interest in real estate Wesley Kintz 27 Butler Road Dover, Pa. 17315 ~~:e~al ves res idue of estate ran son . -----~_...._-~--- The abDve beneficiaries were living at the time of the decedent's death except for the following: NAME DATE OF DEATH If additional space is necessarV, use 8y," x 11" sheets. 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, 80th tangible and intangible property are to be included. List real 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 "8". Include the name, address and relationship to the decedent of the co.owner (s) 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 decedent's interest. t: "'" t:i n :>-- H > ~ ;:v a a t:i [f> Z C'l ..; Z t:I Z t"" H n e tl >- ~ :::: ~ t"" tT1 ~ Z :>;I - z Z H >-l H >-l Z 9 9 >-l .... [f> IT, - tIl Z a [f> a "" ('I" a '7j '7j :>:I ~ l(: > 0 "" "'1 0' - "rj "" 0 - .. z C"l ~ L;. > , ~ ., c...!' I ....., t"" l.i.I1., , . c:: Cy c_ 0::'-" Cl. ll" tIl c::: ' ~, H Oi::J v.l'.-, Uw -'.-' 0 li'" N ~~:;.8 z l'C t"" C1 -<: -< -< ~ H H ;:v ;:v :>;I :>;I GENERAL INHERITANCE TAX INFORMATION Unsatislied 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 ore cloimoble including the cost of administration, attorney Ices, fiduciary lees, funeral and burial expenses including the cost of a burial 10', tombstone or gr.ave marker ond ather related, burial expenses. All debts being claimed against an estate are subject to the approval 01 the Register 01 Wills with whom the Inheritance Tax Return is filed. Evidence.to support the decedent's or the estate's liability for the dobts being claimed should be a"ached to this schedule. A family exemption may be claimed by 0 spouse 01 a decedent who died domiciled in Pennsylvania. If there is no spouse, or if the spouse has forfeitod his/her rights, then any child 01 the decedent who is 0 member of the same household can claim the exemption. In the event there is no such spouse er child, the exurnption can bo claimed by a p,arent or parents who ore members 01 the same household as the decedent. The family exemption is allowable only .ag~inst assets which pass by a will or by the Pennsylvcnia Intestate Laws., . I NOTE: Compensation' paid to an estate representative; namelio, an executor or administrator, for servicos performed in administering on estate is reportable for Pepnsylvanio Income Tax purposos. This taxable income item should be reported on form PA.40.lndividuallncome Tax Return. t"" "" tl n ?; t'<1 ?; ~ Z ;J> 0 0 (/) C) n ~ tl .., Z ~ Z ~ t'<1 t'<1 ;:0:: ;>:l ~ 9 9 z Z t'<1 .., t'<1 Z 9 0 .., -< '" t'<1 - '" Z 0 '" 0 .., I 9 "r1 "r1 S " - 0' 0 = Z ~ I c' .. :C'.' D. :.:1(.;; "" ,}J.l " co N '-' ~ -< ><: t'<1 t'<1 ~ ~ INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the lomily exemption is being claimed, indicate the claimant's nome, address and his/her relationship to the decedent. Enter "Iamily exemption" in the remarks column ond the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed. 3, Enter the dote on which each debt was incurred and/or poid. 4. Enter the names of each payee. 5. Provide a briel explanation in the remarks column far each debt claimed, 6. Enter the amount of each deb't being claimed. 7. The larm must be signed by the person who has assumed the responsibility lor paying the dobts. IF ADDITIONAL SPACE IS NECESSARY USE B%" x 11" SHEETS. INFORMATION 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 bv the rate of interest. STEP 3 Add the interest to the balance of lax due. 2 Months = 20 OiYS = Rate of 'interest = .010 + .00335 ,01335 Balance of tax due Rate of interest INTEREST $2,00D,00 x .01335 $ 26.70 8ilince of tiX due $2,000,00 Plus Interest to Date of Payment I+l $ 26,70 TOTAL liX and interest to Date of Paymenl $2,026,70 Interesl from 3-03-80 to 5-23-80 Results in: --------------------------------------------------------------------- 1 month ,005 4 months ,020 7 months ,035 , 0 months ,05D 2 months ,010 5 months ,025 8 months ,040 " months .055 3 months .015 6 months ,030 9 months ,045 12 months ,060 1 diY ,00017 11 days .00186 21 diYs ,00352 2 diYs .00034 12 days ,00203 22 diYs ,00369 3 diYs ,00051 13 days .00220 23 diYs ,00386 4 diYs ,00066 14 days ,00237 24 diYS ,00403 5 diYS .00085 15 days ,00250 25 diYS ,00420 6 diYS .00101 16 days ,00267 26 diYS ,00437 7 diYs ,00116 17 days ,00284 27 days ,00454 8 days .00135 18 days ,00301 28 diYs ,00471 9 days ,00152 19 days ,00318 29 diYS ,00488 10 diYs ,00169 20 days .00335 30 diYS ,00500 ---------------------------------------------------------------------- MAKE CHECK OR MDNEY DRDER PAYABLE TD: "REGISTER DF WILLS, AGENT" DETACH THE TOP PORTION OF THIS FORM AND SU8MIT VIITH YOUR PAYMENT TO THE REGISTER OF WILLS FOR THE COUNTY SHOWN ON THE REVERSE, SEE THE INHERITANCE TAX INSTRUCTION BOOK FOR ADDRESS, REV. 1647EX (1-82) BUREAU OF EXAMINATION NOTICE DF INHERITANCE TAX ASSESSMENT PENNSYLVANIA DEPARTMENT OF REVENUE APPRAISEMENT. ALLDWANCE OR DISALLOWANCE CDNTROL NO. 101 P,O, BOX B3 2 7 HARRISBURG, PA 17105 DF DEOUCTIDNS, AND ASSESSMENT DF TAX DATE ESTATE OF RANK EMMA F FILE NO. 21 81-0393 DATE OF DEATH 05-15-81 CDUNTY CUMBERLAND NDTE: TD INSURE PRDPER CREDIT TD YDUR ACCDUNT SUBMIT THE UPPER PDRTIDN DF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER DF WILLS DF THE ABDVE CDUNTY, MAKE CHECKS PAYABLE TD "REGISTER OF WILLS, AGENT." IF TAX PAYMENTS ARE MADE WITHIN 3 MDNTHS DF THE DECEDENT'S DATE OF DEATH. A DISCOUNT OF 6% DF THE TAX PAID MAY BE DEDUCTED. ESTATE OF RANK ROBERT M FREY ESQ 5 S HANOVER ST CARLISLE PA 17013 PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT OUE 9~!~~P~Q_!~~~!~~______________________________________________________. NDTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLDWANCE OF DEDUCTIONS AND ASSESSMENT DF TAX EMMA F FILE ND.21 81-0393 ACN 101 DATE 04-25-82 TAX RETURN WAS: I X 1 ACCEPTED AS FILED I CHANGED APPRAISED VALUE OF ESTATE: 1. Re,l Estate ISchedule AI 2, Stocks and Bonds (Schedule BI 3, Closely Held Stock/Partnership Interest (Schedule CI 4, Morlg,ges and Notos (Schedule 01 5. Cash & Miscellaneous Personal Property (Schedule El 6, Jointly Owned Property (Schedule FI 7, Transfors (Schedule GI 8. Total Gross Assets (11 ( 21 I 31 ( 41 ( 51 I 61 ( 71 12,950.00 .00 .00 .00 14,001. 74 .00 .00 ( 81 26,951. 74 APPROVED DEDUCTIDNS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/Miscellaneous Expenses (Schedule HI 10, Dobls/Mortgages/Uens (Schedule II 11. Total Deductions 12, Net Valuo of Estale 13. Charitable Bequests (Schedule JI 14. Net Value SUbject to Tax ( 91 1101 7,305.04 .00 1111 1121 (131 (141 7,305.04 19,645.70 .00 19,546.70 ASSESSMENT DF TAX: 15. Amount of line 14 taxable at 6% rate 16. Amount of line 14 taxable at 15% rale 17. Principal Tax Due TAX CREDITS: 1151 (161 .00 X.06= 19,545.70 X,15= (t 71 .00 2,947.01 '2,947.D1 PAYMENT DATE 09-09-81 RECEIPT # DISCOUNT (+1 INTEREST H 115.50 AMOUNT PAID 029753 2,194.50 THIS ASSESSMENT IS BASED ON: ORIGINAL RETURN ND INTEREST IS DUE IF PAID BY 03-15-82 IF PAID AFTER DATE INDICATED SEE REVERSE FOR INSTRUCTIDNS, TOTAL TAX CREDIT 8ALANCE DF TAX DUE 2,31D.DD , 537.D1 (If Balance Due IS less than S 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 (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 atter 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 at 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 Oays Rate of interest = ,010 = + ,00335 .01335 Balance of tax due Rate of interest INTEREST $2,000,00 x ,01335 $ 26,70 Balance ot lax due $2,000,00 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-BO Results in: -------------.-------------------------------------------------------- 1 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 12 months ,060 1 day .00017 11 days ,00186 2 1 days ,00352 2 days ,00034 1 2 days ,00203 22 days ,00369 3 days ,00D51 13 days ,00220 23 days .00386 4 days ,00068 1 4 days ,00237 24 days ,00403 5 days ,00085 15 days .00250 25 days ,00420 6 days ,OD10l 16 days ,00267 26 days ,00437 7 days ,00118 1 7 days ,002B4 27 days ,00454 8 days ,00135 18 days ,00301 28 days .00471 9 days ,00152 1 9 days .00318 29 days ,004B8 10 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 sixt}'\ (60l days after receipt of this Notice as provided by Section 1001 of the Inheritance and Estale Tax Act of 1961 (72 P,S. sec. 2485 - 1001), MAKE CHECK OR MDNEY ORDER PAYABLE TO: "REGISTER DF 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 BOOK FOR ADDRESS,