HomeMy WebLinkAbout81-00501
,I
".
'i' 1",
l"""., ;,,:; ;'~
.
't,) i W,'
(Ill';;
{. .,\..1
\..' Z'r,:l
~r,: ~ ~"i
:t:::,'
\\..':<
.,l.tl ...' lli~
t,.
'I" .. 'I I
.\1 ~B
\lJ~ pi
SIGNBD, SIIAt.ED, l'UDt.ISHIlD and DEC1A~ED b>, Anna Reirn(il~;
:namedTut:at~iK, as and forha~, lAst: W111 and '1'Bstamlant in the prfl8llno8. of
. .
who have hereunto subscr1bRd au!: names as. 1'(1tnll8888 at: her li'aq\lu~, 1\'1..tlhll
i , , _ < _ -" ; ~ - 0' , _ ; ,- ,', ~
p!:a8ance of bha sa1d Testatr1K and of aagQ othar.
. . : ~"~> (~~"f'
,. , II
I '.. rf....
" "l/.. ~ I
/
C>
"
,.
,
"
"I.,'
. paS8 twO of two paS88
338
00__',"_"
OATH OF PERSONAL Rt:PRf.:SENTATIVE
COMMONWBALTH OF PENNSYLVANIA m
COUNTYOfCUMBBRLAND
Before me, the ReBlster for the Probate of Wills and Branttnll of Le\tm of .Admlnlstratlon In and for the County of
cumberland, personallY clime
who, belnadUly sworn
, as
,do....
PTr'l\E/I- ~R001(!TI
depote and say thet as
ANNA REIMER
ExmCUTRIX
deooated
ofthe last WI\I and Tettament of
sM
also will dlllaently c9mply with the provlslollt of tho law relattn8 .to Trantfer Inheritances, Ii "'0," and tubeorlbOd boforo me,
:/. . P' ,0\.0... 19F-/
will woll and truly,edinlnlttertho Boods and ohattels, rl8hts and oredlts of saId deoeasedllooordln8 to law j And
l;'/,
~).;,
-A1~.LJ ~Jf/..
." .
~d.....~-(t,~.,<..
. .' . . Roal8tor
,', F
. 1
\"i"" C
Ii, lEi Vig
cO ~1(,:.:1
I' ;~~~
N (I'm
Ill" "" !~~. .
.)" ';;~
'Vl "'!> ~ ~
l] (l)
\tl F U.
0
S I 1
1"1 ..J
0
II) ~ ..J ! ,
\ ~ I ~
-
I 3: ~ III
r-I ;El
,.. C\I
~ I 1 I'
r<l
~ r<l
,..
C\I ! !
~ 1
r'(l\
.~
.~
,.
i
OECRlE
Ilo ItremembofOdthat on tho ,1'3~,n day of
AU~\l8t
,A.D'119~:j. i thore.w...ptQbIUed and
lale of
. (:umberland Cl)UI\!Y, Ponnsylvenla,
Ola1'aBrOoke
recorded t.hO lalt Will and Testament ot
Anna Beimer
.tie~.cumpe7.'land
Decellsed. l.ilters'1'elltl1.mentary were granted to_'
WltMSs my hand and official ,ealthe day and year aforesaid,
340
~ ... .'/;)~ 'J
'dA j ($.... ..... ..' ~'.
~,. . ,I. '.' . .... RegIster'
.. . .'. .
I
OATH OF PERSONAL REPRESENTATIVE
COMMONWEAL TH OF PENNSYLVANIA 55:
COUNTY OF CUMBERLAND
Boforo m~, tho Roglstor f01lhe Prol1ato of Wills Ilnd grllntlna of,Letton of Administration In Qnd for tho County of
Cumborlllrid, pOttonlllly came
who, bolng d\lly sworn
CLl\I~_A Bn.onl<l~
as
, do
do pose and soy thllt as
1\NNI\ RElIMillR
mxmcU'l'RIX
of tho latt WI.U and Tostament of
decoated
she
will weiland truly administer tho soodt Ilnd ql1a\tele, rlshts and orodlts,of slllddocellsodllccordlng to.law, And
also will dlllsofltly complY with the provlslont of tho law'rolatlns to Transfor Inherltancos. ~"'Q,.t:l and t\lbacrlbod boforo mo.
~" (")' ,l- f' ".0" I~ P/
~~ d. '.' ,~,. J"
zp;~~ e, --;p",~
, , . ,. ,', "Roglttor
"
. \" ]
r:.:- I;'
It{ v; \;-.1
(~- t ',~)
.. ;.i~ L:.)
c. (lO ,rc';.j\
r N ;'f:..cr.
t:rt.U
;Jt" ;; ~'";)UJ
"u~ 1.0
,[3 ~~ co
~ (' . u..
fO 'j
1:./ 0
a 1 ,
H ~
'~ I
IJ) I ..oJ .
~ = ~I
~ H
I ~
,.. H "a
N
'9 I t M
~ M1
.,..
N !
~ 1 ~
~\
~
~I
<
,i
DECREE
sotnomomborod that on tho
1 qth day of
Au&tust
"A.O.,1961 ,thoro w. problltod and
Illto of
reuorded tho'last WllIllndTestllmont of
Anna Re:Lrrier
.New,CumberlP,nd
,cumborlllndCounty, Ponnsylvllnlll,
Clara Brooke
Docoased.. t..ettert ' Testamentat~ Were granted to
Wltneu mY hllnd and official seal the day Ilnd yellraforesald.
340
~ 'a"~
C~'/l L:1A -/" ,.' ./. ,~
' '~.. , ,...' . R.eglster
\ I j ;
P~NNSYLVI\N~ TAX GENERAL INFORMATION
\. ~Q.tllBE~PONSIBLE FOR REU!.B!i
Soclion7010f tne Inheritance and Estate Tax Act of \961 provldos that the folloWing persons shall propareand file
a return:
, II;
a. The persollalroprosontallve of the eslate of the decedent as to proporty of the decedent admlnlsMedbY him
and such addllional property which Is or may be subject to Inheritance Tax ofwhlch he/she shall have or
acqulrekllowl edge; .
b, Thetranslereeof prof' erty upon the transfer of which inheritance Tax Is or may be Imposed by tho 1961 Statute,
Including ,a trustee 0 property transferred 10 trust, provided that no separate return need be made by the transferee
. of property Included In the return of a personal ropresQntalive, .
2, PLAOEJOR FII.INO
Tho return Isto be filod In duplicate with the Resister 01 Wills of the county wherein the deCedent resided, .
3. TIME FOR FIL,ING
The return Is due nine manU,s after the decedent's,death, unless an extension for fllloR hils been applied for and
granted by the Secretary of Revenue within Ule nine-month porlod. .
4. AIL E 0 FILE RETU R
Seclion 791 01 lh019,61 Statute provides that Ii ., ,any person,who willfully falls 'to file a return or ather report
required of him, . ,shAll be porsonally liable, . ,to a penallY 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 as debts of like amount aro recoverable by
law II
.l, ,
,
~. JAXijATES
Inh,erll,an, ce Tax Is payable, at the rate of 6% on transfers to lineal descendants, such as father, mother, hU,' sband, wife,
son,daughter, grandchildren, grandparent, son-In-laW and dau~'ter-In.law and at the rate Q115% as to all others,
6..~ ,.'
The tax assilssadon the transfer of property reported In the return Is due 9 months aftar thedeCedlll1t's ~ea\h, ,Interest
atlhe ra,te qf 6% per Mnum accrues thereaner unlil payment Is mede, All payments received are fltstapplledto any
Intere,s,t,wf1, ICh.mO,y, be dUe with any remainder apPlle,d to the tax, IF TAX IS PA,ID WITHIN 3 MONTHS AFTER THE
OEO~OENT'80EATHiA DISOOUNT OF 6% OF THE TAX PAYMENT IS AI.LOWED. .
~J~ei~~~k:u~r~~I~~brh~'~~af~e~~~~I~aW:n~~~~~eo~Ja~~~:ri~~ih~e;~~~; whOreln the decedent resided and,ore
7, EAIWRE 19 PAY
~heet~ax~~Sal~f~~~~~~lt:~~:rb~~~h p~% \~tr~f,~t, ~~~~an~e:r~:yl ~~:eodn f~~a~f;l~s~r~Jy w,~~lh p\~~~:ivm,~1~~~:J~~~~~,nstl'
estate or'agalnst.enY property belonging to a transferee liable for the tax.' . .
8. FILING Or FALSE RETURN
- . ,
Any person who wlllfully,makes a fals~ return o,r report reqUired of him shall, hi accordance with 8ecllon193 of the
1~61Statute, be KUlltyof a misdemeanor and, on conviction therllllf, shall be sentenced to pay a fine n\:lt exceedlnR
. $1,000 or undergo Imprisonment not exceeding one year or both,
IiQll:Col1\pel1~atloll paid to ai' eMote representative: namelY, an.oxecutor or administrator, for services performed
in administering 01' estate Is reportable for Pennsylvania Income Tax purposes. This taxablelnconle Item should be
reporled on form P Ao40.lndlvlduallncome Tax RelulIl,
UEV-463 l::X-t.(10.80)
COMMONWllA~ TH OP PENNSV~VANIA
DEPARTMBNT Op REVBNUB
TRANSPBR lNHERITANaE TAl<
ReSIDENT DECBDBNT
SCHEOUI.E "0"
BllNePI01ARIES
(In,trelotlons on Reverse Side)
Ettate of
.t.nn,~'AAlmfJr
BeNePIOIARIBS ANO AOORBSSllS RBl.ATIONSHIP ~~ OATH INTllReST OP BeNePIOIARV
.. BIRTH
Cl.."....~~IJ- "ona Yes '" Enllre'.....e
'222 Reno St , , " ,
.' '
New Cumber J8qd~ Pat 17070
,
" ,
,
,
., "
.
. . ;
.' , , ,
,
. ,
.'
,
, .
, '0
- .
..
"
".
. " .'
.' .. ' ,
, ,
,
- -
'.' ' , , .
" ..
, -
.
':....-.-.- . ,
-----~'"- .-. -----<...._.,.-~~~".........-.-
" . '. I, ,
, .. .' '.
, " , , .. . ,
,
. .
. , ','
. ., , .' ..
, . T " " ,,' .' I.
. .. ,
. ..
.. . . .. . ','
,
, ' :. .' ..
.... . ,
. .. , . . .
... .. . , .' ,
, ,
,.,
.. , ,
i
I
I
I
I
Th~ aboYe bellltflOlllrla. were)IYln~ etthetlma of the deoedent'. death elCoapt for, the follllWlllgt
NAMB DATIl'OP OIlAtH
If .tddltlonallp.oall n.oe.lIty, ule B%" ~ 11"lheati,
, .
~ST~UCTlONS F.QR cOMPI.l:TINGSCHEOUL.I:"E"
Soh~~~le "E" l11utt Inolude 011 proPertY, real and peraonal, owned by the deoodent JointlY with another
partY or partlea at lolnt tenanu with right of survivorship. Both tenglble und Intenglble property are to be
Inoluded, il.ltt realettataJlrst.' " '
1. De,aoylbe ell real property et ImHoated In the Inttruotlont fOI',Sohedule "A," Dat,orlbe allpereonol propertY
at Indloeted Inthe Inttruotlont for Sohedule "B," I nolude the name, addreta and relationship to th~
daoedent of the oo-owner [s] and the llate the lolnt ownerthlp wet eatabllthed.
2. Indloete the totel markat value of the lolntly owned property,
3, Indloate,the peroantage, of the deoedent't Interet\'
4: Indloetetho market Value ofthe deoedent's Interett.
I
.~ ~ ~. 8 E; ~ . ~
~ 0 Z Z
~ 0 p
~ ;j ,
z
0 I-! Vl
, Z ~ Vl 0
0 l11
"" .
I., /J~)
(">
~," ...-'. i
I. ar (,i -, '.~'
. ...."
II ::Q!;;'
1.0,'. .N
f:Y ,....."t.
, I t.....t
fi'" ,.. \2
it' ~ ~~~~; .
t,J\JJ
vI l.exl
~ 11'8
e' .
i'. liS .3
~~ .~ .. ~
" ..
IU:Vt.4S7 lOH ""101
COMMONWEAL. TH 01' PENNSYL.VANIA
I)[;I'ARTMENT OF REVf;NUE
TRAH&~eR IHHeRITAHCe TAX
A'ftIO'N~ pICI~INT
, . l!]ORIGINAL.
fhtat. 0'
Anna RBim\lt'
INHERITANCE TAX
APPRAISEMENT
o SUPPL.EMENT AI..
FII. No, 053~07~0611.
-.-"-.- ...~~.._..__....._-~~,.--..---
-
i County cumbat'W1!L~ . Dot. 0' D.oth Ju1't'_~.......19B1
I lnlhe n.'n.lthpl p. ny f.~lu. '.' Int"'." In.lh.I' ""11.' '1, HPn. .f.rr,~ In Pp.....ICln. PI '.Ioym.nl 10.Clllp;".1 helri ., "." dlc'd...1 .fI't Ih. .
1 UPlto."o.n of .'. ny ,11.1. for III. or for y...", th. comm.onw"llk h."hy. .~p"..ly "''''Y''. .Ih. 110. ht tp ppprpl.. and P..... Hon. ,f"
i ....lll~.rlt.n~. tu.. rt tho 1,~lyl .~lI.,.tol ,pt. pn .ny .u.h Mut. Inl."." . . .
.1 . . . PROPERTY NOT INCL.UDED IN RETURN BUT APPRAISED BY THE COMMONWeAL. TH
I
I
I
I-
I
I
! 1.
2.
ASSET SUMMARY':
.' -'. ,.,.. .. ";
A~r1lf~~J~~tdE
Total Roal Proptrty ~ $CH,"A". , , , ,. $
Total Por.ondl Property.. 5CH. "B", II . $
3. Total ~olntly Qwned PlOpttly -5CH, "B"$
<4, Total Tran.",.- acik!tc", . '" , I " $
hone'
15'.070.00
none
non II
Un"port,d $
Unreport,d $
UnrtPoll'd $
~n"port,d $
TOTAl. GROSS ASSl!TS
REMAINI)$R
$ nonll
$ 15.070.00
$ nnnA
$ none
15..070.00
I.IPE eSTATS
ANNUI.TY
-
. TOTAL.VAL.UI!_ $.
I do hereby otrtlfythat th.' abc)yQ~ppral.el\lent la ~ad. In confotmlty with Pennaylvonlolowand ha. bun filed this
day with thll Regla'er of Willa, .....~. .'. ,.' /1.'
,-- ....... ~. /@.~~-..Ar-. BlIIItllmber 2S. 1981
.. APPR1?'R .. DATE
.
.
COMMONWEALTH Of PENNSYLVANIA
COUNTY OF CUMRIRLANP
'"
Clllt!l p.rClo~ll. . . w....H"h",,"_'h'_'U'_'~_" ._mnh.m'nn"
bolng dvly .._~.n...._. acoordlng to laW, dOpOlOl and laYI that B ho....__gl\.l!..\tYlrLl\...--h_~~.. ,.~-,
~"'. ._......n...____ _ .. 01 tho Eltat!! 01 ".~_.~.h.DJ1Lft!lill!L.-n-
lalo. 01 _uNtlw..C,\lmbor1Ilnd IlQrouah....,_n n_.' Oumberland Counly, Pa., deoDOled enil thai the
within II ~nlnYontory mado by. . . li II. r. ...n. .__.n._.._ ..._~h....--~, the uld___txllcut r IIL,...,..-
01 the onllro utalo.ollald deo.udent, oonllstlng o. I all tho porlonal. prop'~rty and roal Dlhtu,. oKeept rul oltato outside
t.".'.Oommonwea.l.th 01 P.u,inlylya. nla, and thai the flgurol oppollto uoh Item 01 the Inyentury reprDlent.lt'l I.lr y.luo
.. 01 thodato 01 deeodont'l dealh, '
.worn
__ and lublarlbed belore me. \
' 19 i?/
. <'.uu~....'-<-~ j
- - .. - . ,
t.h.I...:,."......I'.'.'..'..'.i;.I -
.. I _ '
r".,d I". \'/,,\
"',1\, ~ "[,,,ll
..~- I~. ~rnlnhl,.lo'
C l!1.ra Ilrookll
....:1n..Itw.Q,.U....-___h_-'-.._~-_~__~
/'
v
;,',,..
,__R~.\'I_9..lJ..m.E!l.ili.m!.L ~a, 17070
Addrtll
.-------.~._..-
1,~;iliOflnW
l!M;;;:.i'U. h~
Dal, olDeath __m._:WL. ..."._.,~.._,__._..__~JLty_.__.h___.__,_.____~L_
. DiY Month . V..,
_..,--~.-
INSTRUCTIONS
I, All InYenlory mUlt be Illed wllhln thr.$e month I alter appointment 01 perlonal rapr8lOntatlve.
2. Alupplement InYentory mUlt bs 'fIIod wlthlnthlrly daVI 01 dllcoyery 01 .ddltlonal alleh.
3. Additional lh'etlmay be alteohed os to perlonelly orrulty
4. ,Se' Artlole IV, Plduelarlel Act 0/19.49.
IJ'"
.;-~
[0;'
il,
~j,(
("'"
i~>
li_.11
I~
....
a:
7
::,i
I;':J{',
C) -.
~:B
~.t;;.l
,( ."
......,.-...
"""1:
'~ I
n.!i';
jl
(',
I
! ~ 1 '-~
-
~ .J .
w I I.
~ I. IIJ 211
_.
..l ~ ~ I. J.
IS I ~ .. i
M j
~ ~ c:
! .... .Ii
<, z 1 :i
'Ii
] ~ J
INFORMATION
. To Ineuro propor oto<llllo yaw oocounl, Iho nomo of Iho oelotO and fllo numbor ehould bo oloorly prlrl.
od on the ohock or money ordor,
Thle o88eesmonl Is mode In oooordonoo wllh Soollon 708 of IIw Inhurllonoo and ESloto Tax Aot of
IBel. m P:S, i 2486' 708).
To Iho eXlent Ihel Inl"tllonoo tax Ie paid 'Vilhln Ihroe (3) monlhe ofter Iho dooth of thu dooodont, 0
dlsoount of five (6) percent Ie allowed 172 P.S. ti 2406.716).
Inherltonco Tax, olher than lOX on e fUluro Intorosl, Is due 01 the delo of 1110 deoedonl'e donlh ond bocomoe
dellnquont el Iho oxplrolloh of nino (9) monlhe oftorll10 ueoodonl'e doOlh (72 P.S. s.2485,7,11), InheritanCe
Tax on 0 fulure Inloreel Ie payable wllllln Ihree (~) monlhe ofter the Ironsler lokos offuol In p088e88lon and
onleymanl and II dellnquenl Ihereofter 172 P.S. ti 2486.712). Coloulolo InlorolUrom Iho dollnquOnl deloohdWn
on the face of Ihll lorm to tho dOlo of aoluol paymunl ulln9 Iho following Inwo" table:
.....--...--.;....-- ...-.......-.....-..... --.....-......-... ........... ...........-.. ....-....--~-_....- -.. ---... ......_~......_--_... ...-'..-....... -'........ --
1 month ,006 4 monlhe .020 7 months ,036 10 monlhe .060
2 month. .010 6 monthl .026 B monlhe .040 1 1 month I .066
3 monlhs .DI6 e mohths ,030 . 9 month. .046 12 monlhs ,060
I deys ,00017 11 dovo .00186 21 days ,00362
'2 deye ,00034 12 doya .00203 22 daya .00369
3dm ,00061 13 deys .00220 23 daye ,00306
4 doYt . ,oooa9 14 deye .00237 24 deYI ,00403
6 ~ove ,60096 1 ~ daya ,00260 26 deys ,00420
Odoye ,00101 1 doys ,00267 20deY8 ,00437
7 doYI ,00118 \ 7 deyo .00284 27doys ,00464
8 dOVU ,00135 18 doVe .00301 .28 dovs ,00471
B deye ,00162 19 doya .00319 29 daya ,004e8
10 daVa ,00169 20 dova .00336 30 doVe ,00600
... _ __...______ _____..........._~__........ ......_.__ _..._ ___......___ __",-___.._-.0'__ _ __......,....__......;.. -..........
Any Perty in Intardal, Inoludlng the ,Commonwealth ond tho pmoilol roproa.onlollvo, not 8all8flod Wllh
Ih, '88e88monl moy'ob/oo\ Iherelo within el~IV (60) dove after rooolpl 01 IIlla Notloo Oe provldod by SeOllon
1001 Of the Inharltanoo and eetote Tax Act of 1901 (72 P.9. 62486.\00\l.
. , .
Meke oheckcr muney order peysble to:
"Aegltler of Wills, Agont"
Mall 10 the address IIstod bolow:
QENERAL INHERITANCE TAX INFORMATION
,
Unsatlslled Ilabllitlos Incurrod by the docodont prior to hls/hor doath aro doductlblo against hls/hor taxable
estato, In addition to dobts Incurr,d by Iho docodent or ostato, othor I toms aro claimable Including the c:ost of
administration, attorney loos, liduclary foos, funoral and burial oxpons" Including tho cost of 0 burial lot, tombstone
or grove markor and othor rolated burlul O,xponsos" I
All dobts bolng clalmod against an utalo ore subloct to tho approval of tho Roglstor of Wills with whom tho
Inhorltance Tax Retumls lilod, Evldonco ,to support the docodont's or the ostate't liability Illr tho dobtsbolng
claimed should bo attached to this tchodule.
A family oxomptlon may bo claimed by 0 spousool 0 decodont who died domlcllod In Ponnsylvanla. \I therels
no SPOUIO, or If tho spou so hoe forfollOd h Is/h er rl gh ts, th on ally ch II d of tho doced,nt who Is a momber of the somo
houtohold can claim tho oKomp!lan. In tho event thero Is no such spouso or c:hlld, thooxlll11ptlon can be c:lnlmod by
o parent or parents who are mombors ofthe'snmo houlohold as tho decodent, Tho lamllyexemptlon II allowoblo only
against oSlOts which pOll by a will or by the Pennsylvania Intestate L.aws, . .
NOTEI Compensation paid to ,an astate ropresontatlvol namoly, on oxecute!! or administrator, /or IOrvlco,
perlormed In admlnlst,ring an estate Is roporluble for Ponnsylvanla In como Tax purpo,ol..Thls taxable Income
Itom should bo r~portod on form PA.40.lndlvlduallncome Tux Return,
I _.- ;,., "
J "
"
0
\; ~. U
5! ;J:
, ..
.0-
N ii~ :-~;~
I' I
1,1\ ~ q~lr.
=Jt--; l~u.l
1 GIJ
c.~j ~.."
~~ ~,(..
fO ~Ia
tf
I II'Q ~' ~ E; ~ ~
~ ~ '~ ~
\::l '~
'21 m ,
21
P 0 0
, ~ ~
",
, '
;
~ e
lJ'lSTRUCTIONS FOR COMPL.etlN(UC~1I
1. If the family exemption Is bolng clalmod, Indlcato tho cl,almant's name,addroSl and his/her rtlatlanahlp to
tht docedent.!nt" "family oKomptlon" In tho remarks column and thoomount claimed In the amauntaolumn.
2. Aulg" consecutlvo numbers to each 110m listed. ,_'
3, Bnt.r the date,on which each dobt was Incurred and/or paid,
4, linter the namn of each pay lei .. '
5, Provldo d brlo( explanatlan In the romarks oolumn for each debt claimed.
6. Bntllr th',amount of .ach dobt b.lng claimed,
7. Tho form must b. Ilgn.d by tho person who has auumed the responsibility for paying tho debt..
IF AODITIONAL SPAce IS NECeSSARY use aW' x 11" SHEETS,
REPORTING INSTRUCTIONS
..----_..--~-_.~...-
1. II Ihl b.n~ .ocpunt,p,ollled nn thl. iHIIIQ" Will b, IIported and PlI'ld by 'Ill u'tlli Ild\lclI'lfy,plnCl' Iln',.X" In bloct>: 'Ip" 'of
P.H , of tht "JQlnlllnJU Aoonynl hI( Afl\lfll", &1"" tlHt dupllOftlO an~ U Iplloate CQI'11lI ,flll "Hun IU tho Pannlylvanlft
PIP,rtmllnt (II Rev.nllo, Ourull of hnll\lnflllon/ P,O, Bo:)( 832'1, H'lllllllUlg, fA U10~.
a. If thllnfQfm.1I0n ,nd c.lllul"'tiP" In tho nullOD I. GOrlllet ,"d d,duollllnll .'. ntlt helng Clllllnod, pltlCD fin "X" In bloc" "A" d.' Pall
of tho "JcHntITH~'l ~oc(lunt TIU( AIUlln", B1on,U,.duplhIIlG and 1I1pllClllft Clapl" aM ,ubmH thlm ~Ith YOIII oh.tI~ fOI
the .mount ~f"K to 'ht AtOI"ll' ol.W. 'JII of 1M counl'l Indu:alld, .11111 Plp,."",,nl at Revenue will '"\1' '0 "lIlel_', "".um'rtl
(fcum "IV, ,uaaxl \lpOn ",vlaw ~Ith(l l;llnl T,UIl Aooount H~ 'MIHun, '
3, ;:If Ih, noUot Infprma\ll;ln It InOonGel .ndlof' qUlllllltd dtductlonl .ft b,lno (l'~lmld, (Iompl,lt! PAn 2 Ittl'lt eltlOultlllonl of Ihtl "JolnH
"UItACCQ\ln\ fix M'IUln"JOOoHtl".g \0 ih, In'ilucllon~ bIIUW, B1V.n Ihl dllflIlOI" ,nd IHflll~fltCl ~npl" IInd "ubO'll' 1h,m
wUh youlohto~ 101 tho Im('lunl of IlK 10 tha RiVI'11l of Wills 01 th, t:ounty Indlo,lld, Tho bopil1m.n\ of Ravtnun will 1,,1,1' an
01110111 ......m.nt (Form ABV, 10ABliXIl,lpon r.vlaw 01 Ihl JoltltiTII,jI\ Aooounl T'KRflIUln,
4, Addltlonal,Qomm,nu or'liClll,nMlcm. .hould ,bl mruUI In Pillr' 4 "Othfl' 'n'olmallon",
O. "h' JQln'HTf\.lst AQOount T..Attur!'l mut' bt oomlllttCld .nd 'tUifn.dwlthln thUlY 1301 dllYs 01 Ihe noq9' date Of an 'offlOI,1 ......m.nt
!'Qlm RIV, 1U.IX\,wlll bl Inuad baUd on Ih. notlct lnlolm.Hon,
$, Inh.rlt.hO~ 111( b.com.. dlllnqu.ntr\lnl ml;lntht tllli! ,the dlc,denl" d.". 01 death, Jolnlly hald prap.lty I. u)(abl, tv.n, thOuoh the
dtc.dln,', "6tn. W" .ddld .. II millt" of convonlenQ..
!AX CA~CU~MION INSTRUCTIO..!:!!
UI!L
1. In'" lhe d." th. ,oOO\ln\ wU, orlglll.lly UUbll,hed,
~Q.uj: ,If, bank ,eccunl;W" 'itlbUshed within two yur' of thl dUlh of Iht dteld.nl, 11' Ii ptuumtd 10, hfl\l' b.en ut"bllihod
In oOl'\llmpl"lon of d,"h, ISle IiXAMPI.B .11, II Ih. ICC(JI,ln\ w.. ",ablllhtd wllh, lund. that WI" rloltUuld In thl IIlml Jl;lln'
Dwnt"hlp Ind maintaln.d jointly 101 mo" than IWO. VUlt pllOf to duth, th,.OCO\lnt would be tl)(lblo 10 Iho tt<ltln' 01 Ih.
d'9Id,nt'. 'Qcwn'''hlo,lIn I)(AM~LIl AI! Docutn,,,"llon '0 In4lc.lt thl Qrloll'l&I .HltU. 01 thl .ooounl ml,l" b. sUbmllll~ With 'ht
JOlntITru.t','Acoo\lnt ,T'M Rttmn,
2; Inti' tht,tottlbllllnQt af,tht tOOl;lunt Including Initrei! at 01 HUll dallof dlllth,
~, T;h'Pil'~'"t of the ';0.001,11'11 thft II tax,bU, hH luh ,uryhiot I. dttlfmln.d U foHoW'~
A. ,th. p~roti\I .IM.I;;II 'feu 10lnt bank ,otouo" ..tlbUlhtd mOf. thin 1WO yu,. pile)! '0 'hi dIC'dln", dlMh Ii det"mln.d It fl;ln~W';
1 t)IVIO'D,DV Totel Num~" of PIVID&tl BV Tolll Nl,lmbtr of 11. 100 -, P.,UfH 're~lbl'
Jolt", Own,,. . SUl'/IYlng Jolnl owni"
hiltl'lb,le A\ ~ Joint ",ooovnhrgl.Ulltd I" 'h. C\.rryi ot tht dlOtdltlt .nd two <Hh,' plreo""
1 DIVID&P.ItV 3 DIVI,Qltl b'" 2. ,'$7.11: 100 "16,'1'1, {Pllolnl ,I)lable f(:lt IftOh SurvlVQrl
IS. THe peru", "Mtbl, fOf ..Ioln' b.nk IOl;C)uMt ..,abUthtd Within two . yurt of thl deoUI,n,li duth or ICODuhtt owned .by 'h. dtOide'"
but h'la U\HUi,' fol Ml~'htf l~dIVldU.II'1 IUll.1 bilnttl(lltlrlt.1 Ii d.t,rmlned .. 'oIlOWI\
I QIVIDlO tV To,.1 Numb" Of .U'VI'''., Jol.'
own." 01 Ttu.' Pln.IIC1I"I..
K \00 .PIICtnl Ta)ICibll
..
'~tmPI'l'JDlnttooqun, ,ttgll";ld ,In. thl ".mi l;lf th. ~,ol~.n' ,and 1WO olhtt p.tlOni. tnd,..,abll$hld wIthin twoyh'l of d..'h;
1. ,pIVloao, IV a. II ',&0 X '00". 'ttW, IPIIO'"' "',dblt felf tach BUlyl.vorl
~~ ,Th..mounl ,ubluttD U~ fllne AII.,dtt'fmlnid by mullIplYlnv th.aooourlt bal.no, Hint 21 bY 1hl,p'IQtn\ l')flbl' Ill"" 31.
&, 'j Int., "h'lt~,"1 of 'h' d.b" .nd'~'dUQ'I'pn. 11",d I'" PIl" 3,
Allo~'bl' d.~'~ In,d Clld~o\lpn. It' d.tll~ln'd .. lollow.~
A, YO\l'!fl.l".lIy,,,,pCtn~U~I.folplvmt'H' . .', ",.. '
I, VQ~'otu'HY Plld,'''' d.b,,"'" 1ht dnlh of U"dfC,dont.nd oDn_furnlth ploof 01 pavm.nt.
O.!Th.~.m' atbt..,.,nD' ol,lmld on th. dUid.nl".lnhtrl\.tl,t Hie: ~'IUlnOI by.nv otherlutylVot.
Pi'. p..lbt. bt.ln,. .,O,I"lm-l,d'MU'\'bl '.U."v.,lttmUld,' III p..:','" 3. If.cldIJlon.li,,,,IO, Ii nttdtd, ".. '1'1111'1, · lIt ~ ,," .hUiii" fltoof ot~.vmiM
m.y b. ,."uo.I.d by Iho Dop.'.lmo.I of A'V.n~., '
O. Tn' ~mq~nl 'hUb,I,. III.. 01,10 ."OIm'.od bV .uulto'''.t IM.tbll'h. dod,,"O.1 (tl.t 'I 110m Iho .mo,.' IUbltO' \0 I.' .\lIhO ~I,
7;,; 'n\i;thi'~PP,opll"t ,,~,.t. UH't 71t' d"lnol".d bilOW,
A, T't1h,t,t,. '0"(1""1 d.u.n'd.nt. .Includlng fath.t,' mothef, t'li,i'btnd,. Wlft, Ion; daught"i grandohlldr,n,' Cirandpafin"'1 scu,oln.I.W,
d,ugntttiln,l.w:t" tIK.bl, at e pttotflt, . . . '.; ..' ;' . ".... : .. ..' . "
.', 1'ltntl.r, 10nQnlln..llnOIV~lflg bl~'hlf,.I',1t1, unOltri,uM, nt~h'W. IInd"'rlltC. a't ,.",able it 1e ptlQtnl,
I; "ht' amfluntol "i( dut Ulnl 81lt d'''fmlo.~ bv tnultl"IVlng thl .mbun', \tJ(abl. 11101 $1, by Ihi,"I. ""1 Hint ,11"
I"
QJ&PUTBD'r AX
'tht Jolnt/THi" AQCOUi'lt 11)1; ".Mf! " ,ublte:i 10 .ppfQval bvthl DlPIIHTlilnt of Miv.nuI,
Tht '."p.,v,.lm~ywllhl" t')!IY (tOld'.,.. (il 'hi dli. olth.aUlCI.I....um.nt t'offfrf4eV. 1eUliXI "Qttlelll NO!JU aUnh'flttRO'
hliC ~PPf'I"tTltnt; t\lIowanCiI or DlulloWano., of Oeduc\lon, and A,,,,imln,ol hk, nnJOlnt,!y Htld ()t',U" ~,"U", flIt ·
pro'"" wlttnht, Pt(lf'l,_vlvanl. D.p.Hhiintaf Alv.n~CI" 80IttJ,0f. "pp..I,:!;U_,I" .pj:tUI With Hi' 100,1 Orj:than.' coon, I'" aiotlon
1001 of"hol.hOlI\'~O. ..d hi". to. "0' of "0' IIIP.I, StOllo. l~n"00,,1