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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Lellers of Administration in and for t.he County of
Cumberland, personally came
.JOIIN H. HEIIT, CAHOI. YOST, AND H, mCIIAEI, REIFF
who, being duly SWOI'Il
,do
depose and say that as th,' execlItol'S
of the last Will and Testament of
ROIlERT D. RElIT
deceased
they 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. SWOI'I1 and subscribed before me.
September i. A.D., 1981 ~M 1P ~ff
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Be it remembered that on the
DECREE
4th day of September
,A.D.,19...!!.l-, there was probated and
recorded the last Will and Testament of
IlOIlEIlT I). HI: liT
late of
the BOJ'ollgh or N('('ll1Il1jl'sblll'~
, Cumberland County, Pennsylvania,
Deceased. Lellers.Tl'stampl1taI'Y were granted to
Witness my hand and official seal the day and year aforesaid.
450
.JOIIN Il. IlI:lIT. CMOI. YOST. ANIlIl.
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i~'"'' ;:::;; ::' "" , '" " COMMONWEALTH OF PENNSYLVANIA
4 'NO"" 697SI." DEPARTMENTDFREVENUE
\, 1\, ,,' OFFicIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
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I ~ RECEIVED
1\.,' .' d FROM
. ADDRESS
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TAX AT 6%
TAXAT1S%
R. Michael Reiff
an.lbaker, McCaleb' Eliok rTAXAT__%
U Weat MAin street
ESTATE TAX
821.65
Meohanicaburq, Pa. 17055
TOTAL TAX CREDIT
'--ESTATE~FORMATION:-JU-i"y--iil--i98ll---------
DATE OF DEATH '
21-81~545
LESS DISCOUNT
PLUS % INTEREST
(FROM To_1
41.08
FILE NUMBER
october 20, 1981
. DATE OF PAYMENT
m
------------ m
TOTAL AMOUNT PAID
780.57
NAME OF DECEDENT
Robert D. Reiff
COUNTY
CUI1\berland
-------------------------------
POSTMARK DATE,
REMARKS
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, / SIGNATURE
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PAID ON ACCOUNT
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SEAL
RECEIVED BY
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REGiSTER OF Will 5
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PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides thai the following persons shall prepare and file
a return:
a. The personal representative oflhe estate of the decedent as to property of the decedent administered by him
and such additional property which is or may be subjecllo Inheritance Tax 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 :mposed 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 representat; ve.
2. PLACE FOR FILING
The return is to be filed in duplicate wiUl Ule Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
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 nine-month period.
4. F AILU RE TO FILE RETU RN
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 as 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 at the rate of 15% as 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 Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest theroon, are a lien upon real property, which lien remains in effect until
the taxes and inlerest 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 theroof, shall he sentenced to pay a fine not exceeding
$1,000 or undergo imprisonmoot not exceeding one year or boU1.
NOTE: Compensation paid to an eslate representative; namely, an executor or administrator, for services performed
in administering an estate is repOltable for Pennsylvania Income Tax purposes. This taxable income item should be
repolled on (arm PA-40.lndividuallncome Tax Return.
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I1E IT P,E!'~EI-\P,El\r.D THr.T I
R.DBr.T'.T D. F.fIFF, a rcsich;.nt of rur\~lf.rll\no tountv, rpnn5vlvaniC:i u(!inCl
of sound and nisposina min~, !".,,"\ory and ul1(lerst.anc.inc, do mal"" publish and cl'.clar..
this to be MY IJlST InLL anc T!:STA!,~f!lT, herl\by rlNOkino an;' and all \~ins and
Cocicils previously nade by ne.
I
I dl\clarA t.'1at. I am not l'.arrir,~, my ~'ifA havinn prnc..,cllased l'1e, and
that. I havA t.hrPfJ (3) c'lildrr,n: JOWl R. REIFF, CAROL 'fOST, R. IUC'o1\EL RFIF'F.
II
I dirEct tbat l'1y c.~bts and funeral n~pensns he paid as soon aftnr l'1y
d"ath as is practicable bv my rxecutor out. of !"'" rcsi,"uarv "st.at.e., but not frof'
anyassp.ts, funds, c.€ath trnefit.s, or insurancE' procEe~' ",:,icn are othenlisll
""cludable or exel'1pt. fron ny arosS est.ate for f"c.I'ral "stat.e valuation pureos"s.
III
I din-ct t.hat. all estate, succession, leaacy, in'l"ri tanc" or ot.hp.r
transfer t.ax"s, ho'...ever dr,si<:nated, that shall beeo:op. "ayahl" hy n-.ason of ry
c1liit1-j i.n n ~rl-ct of all propprt-Y compri.siH~ j\'~' croSS ;.c:tct'.r~ for r:r.bt....., taY rur-
",<,1.5, ,.".I'hr,r. or not such pro;,rrt.v pdssrS unc"r t.his L!,ST '''ILL, 5'1,,11 lx, l:ai~ hv
,'.v ".....cut.er Otlt of my rrcsidue.r'{ l.stat", but not fro," an,' a~s"ts. fune., d"atb
i ll,l,.ri ts or in5UnmC(~ nroc~',e~S ",''1i c~ i!rC ot~,;'y\,'i !,,;(. (~YC) \~r'p{' or p~r.~ r't froI'1 r.:y
c.'rG~,S c~t.rtl~ "or fc~(~ral e.stat.(! valucit.)cn or L~x n::rpo!=PO;.
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! CiVf', n(.vi~(> dn~ l',,,,,-'u.cth 031 of' ;,~.. ;,ror:.~rt:.", \,.'\;"t'.l....r ri'al or rf.r-;o:".al,
,,1,,',-eW,r sit,,,.t<., i!1ch:c.I",. ,,::v ,ror.rt.., ov.,r \.,''1ich r ,..,.v \,~v.- a ;'O'hr. o' c.r>I'oir.'..'..nt
to ,...., e,..l1(r.n, .'r'''; ~ -;'1:)", ,.".r,., ,,('0- ;,,,..~. ",C'''''':, ";-T"c, in (,,<.',.1 c',<.r(~.
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!, i',OF.CRT D. "FIFF, w:,a5{< niil"" is 5; <:n."'. t.o t.hr, >.t.t.dc\,~n or for,,<:oinl]
instrul",ent, havin" b~"n duly <:"ali fir,,, accor,~in~ to 1al-1, ,'0 h,rr,'oy ac\:nowl"rl<:o
that! sir:nt!d and executf:d thn inst.ru""",t. as my P.foT ','II,!" t.hat I si<::100 it
willingly and that! sir;r.ed it. as my fn<f; and volunt.ary act for the purpose.s
th~rein exprossed.
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Sworn or affi.med to and acl',no"lndotld before mo, by i'.0!?!:RT D. REIFF, T05t.ator,
t.hi5 1:3 nay of F~J;f'v.\'<''7' ' lQPl.
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MURREl. R. WALHRS III, Nol.ry Publll
Mech.nrcsbur9. Curnberl.nd Co.. P.
My Comm;,,;on Expires Orc. 9. lpil
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the witn"5ses whose n,"-"."5 arr. sicn<;d t.o to'" "tt.nC~"'" or ;on'rdnr:: inct.run.nt,
buing oul)' sworn accord in" to l"Y, ,lc ~'TO"" dll~ saY tht. .,..r. w rn nn.",nt r.n".
saw Te.stator sic:I1 ana ,,~. cute n.t> insITll1'.,nt es r.is PI"':' "n.!" t,,<.t ?O,',P'.T n.
Rr:!FF si"n..c ..dllin"lV enc t..nat 110 ..,:r.cllt.,,,1 it. as 11is fr<'p ono \'olllntary act.,
for t!-:e rurpcses t~10rp.in n,on,ssl,rI, t.Odt roch of ll5 in 1'.1:<. borin" anel si"nt of
the T~,st..l1tor si""r,el the 1,:n,L oS vit..I1"ss"s, ann t.hat. t.o t.."" hl..st of our hlc,,'lr,.lne,
t..hl'. ,!,P.st..ator .:as at. tht> t..rr," ",,,11t.H'n (lR) venrs or I"or" of aq.., of 50untJ l"in~
and unr.nr no constraint Clr Ul)(~rle infltH:r.CC.
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ME V-4tlO EX+ (IO-eO)
COMMOHWEAL TH OF PEHHSYLVAHIA
DEPARTMEHT OF REVEHUE
TRAHSFER IHHERITAHCE TAX
RESIDEHT DECEDEHT
SCHEDULE "A"
REAL PROPERTY
(Instructions on Rovors. Sido)
..
ITEM DESCRIPTION ESTIMATED DEPARTMENT
NO. MARKET VALUATION
VALUE (OFFICIAL USE ONL YI
NONr. NONE
TOTAL NONE ...4"-4 ,. ~ A
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ESTATE OF
RI1RERT 0 REI1'~
II oddtllllnal space IS necfuary, use 8\\" . 11" sheets.
QUESTIONS CONCERNING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any materiill part of his estate without receiving
valuable and adequate consideration? (Answer "Yes" or "No".) No
2. Did decedent, within two years of death, transfer property from himself! herself to himself/herself and another party
or parties (including a spouse) in joint ownerShip? (Answer "Yes" or "No".) lliL-
3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age of decedent at time of transfer.
b. Copy of death certificate.
c. Affidavit by the attending physician indicating the state of decedent's heallh at time of transfer.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) No
a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her power of disposition? (Answer "Yes" or "No".)
b. What was the transferee's age at time of decedent's death?
5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor .
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) -!iIll-
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) No
6. If the answer to fivo b. above is "Yes," was the right reserved in decedent alone ( ) or decedent and others ( ).
7. Did decedent in his/her lifetime make a transfer, the consideration for which was 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 bllleficial enjoyment of which was subject to change, because of
a reserved power to alter, 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 eight above is "Yes," was the power to aller, amend or revoke the interest of the beneficiary reserved
in the decedent alone ( ) or decedent and others ( ).
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COMMONWEALTH OF PENNSYLVANIA
OEPARTMENTOFREVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTL Y OWNED PROPERTY
(Instructions on Roverse Side)
Estate of RODERT D. REIFf
TOTAL Pe VALUE OF DEPARTMENT
ITEM R
DESCRIPTION MARK ET ce DECEDENT'S VALUATION
NO. VALUE NT INTEREST (OFFICIAL USE ONi. yJ
l. Checking Account No.71-02-089-6,
Dauphin Dpposit Illllk Rnd Trust
Company, opened 6/7/ ilj in
Joint Names of Robert D. Reiff
(Decedent herein) or R. M. Reiff
(son). Ba lAnce on da te of dea tit $ 3,040.36 50 $ 1,520.18
2. Savings ^ccollnt No. 08-7-0867-3,
Dauphin Deposit Bank and Tmst
Company, opened 10/31/75 in
Joint Names of Robert D. Reiff
(Decedent heL'ein) or R. ~1. Reiff
(son). Balance on date of deatll,
includin~ intercst to.80 50 5.40
TOTAL
$ 1,525.58 /. f,?;:,:rf
II additional space is necessary, use 8'1" . 11" ~hee's.
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 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 "B." Include the name, address and relationship to the
decedent of the co.ownerls] 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.
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELO OPERATIONS
NOTICE OF FILING OF APPRAISEMENT
Ms. Carol Yost
11 Homewood Street
Dillsburg, PA 17019
Mr. John R. Reiff
658 Brford Road
Camp Hill, PA 17011
Mr. R. Michael Reiff
120 West Main Street
Mechanicsburg, PA 17055
RE: Estate of
County of
File No.
Robert D. Rei ff
Cumberland
21-81-0545
Dear Ms. Yost and Messrs. Reiff:
You ore hereby notified that the original
appraisement in the estate of Robert D. Reiff
has been filed in the office of the Register of Wills of Cumberland
County on January 4 , 19 ~. 50id oppraisement reflects the following valuations:
Reol Estate $ None
Personol Property 18,119.45
Jointly Owned _--1.,5?5.5R
T ronsfers None
Totol $ 19,645.03
As to such tox thot is poid within three months from dote of deoth, 0 five (5%) percent
discount is allowable. As to any tax that remains unpaid after nine (9) months (fifteen months
when deoth occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when
death occurred prior to December 22, 1965) from dote of death, interest at the rote of six (6%) percent
per onnum is charged.
Any party in interest who is aggrieved by this notice may object thereto within sixty days
after receipt of said notice os provided by Section 1001 of the Inheritance and Estate Tax Act of
1961.72 P.S. 2485-1001. P.L. 373.
Dote
Januarv 4. 1<;182
Signed
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Title
NOTE: This is not 0 bill.
File Number
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONL YI
21-81.-0545
Date af Death
July 23, 1981
@ Original
o Supplemental
o Remainder
REV-4114 EX+ (HO)
Estate Name
Robert D. Reiff
Social Security Number
207-07-4231
REPORT OF INHERITANCE TAX APPRAISER
I, the und.rllgn.d duly appolnt.d Inherltonc. Tax Approlur In and for the Ceunty of Cum~-;f?,,,J
P.nnlylyanlo, do Nlp.ctlully r.part that 1 hay. oppralud the r.at and p.rlanal praperty 01 reparted In t · aregoing
r.turn at the yal.oll.t forth appolll. .ach lIem In th.la.t column to . rl ht In Sch ul.. "A", "B", "C", and "E"
Dat.dl
January 4, 1982
INN
,~
AISER
ADJUSTMENtS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Proporty (Schodulo A) ..L None 00+ IZ+
Pononol Proporty (Schodulo B) 10+
Jolnt.Hold Proporty (Schodulo E) 1 525 58 211+
Tranoloro (Schodulo C) None 30+
TOTAL GROSS ASSETS $ 19 645 03
L... C.bts and Deduction. 40- IS-
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Llf. E.tate RATE FACTOR PRINCIPLE VALUE CODE
-- - -
o Annuity
FOR USE OF REGISTER ONLY
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COMMONWEALTH OF PENNSYLVANIAl
COUNTY OF CUMBERLAND J
ss:
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bolng duly _,_~:"__. .._____ .ccordlng to law, dopo.c. ."d ..y. that thoy_.al~c....tlw,_.___ .---..., ---' -'
Execut,Cl!:,;;_____,_____,,____ _,_,___ of tho E.t.tc of !l.<JIH'l't IJ. Rl',i.fr
I.tc 011b_e...B()I~ough of Ncchnlliesblll'g. _,_,___.0 __no. _, Cumborl.nd County, P.., decoo.ed .nd thot tho
within I..n inventory modo bYJQ1)l1_Jl,Jl,";ifLCi.U:QL,y,Q,st&JlJ'lLclm~J~~lho ..id_ EliccutQI'S,___
01 thc cntiro ost.to of ..id deced.nt, con.i.ting of .11 the pcrsonol prop..ty .nd rc.1 OItate, oxcopt rcol ost.to outsido
tho Commonwe.lth 01 Pcnn.ylv.nia, .nd th.t thc figurc. oppo.i 0 . ch i m 01 t Invontory ropro.ent it'. f.ir v.lu.
.. 01 thc d.to of dccedcnt'. dc.th. .
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Sworn
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..30
1981
_1i,3B..l,,:.!'Q.I.:d Road, CnmJLllill, PA. 17011
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Caitdru_" i:! /.3h<~""-./
CAIHANINE E. nOUSIIM. NOT AllY PURU'
~',ECHA..ICSI)IJRG BOROUGH
CU:I,UIRIANO COlIlllY
'AV r.(]t,',MI~~lllrl Hi'IIH~ fTR 27, I~R?
_,lLJloll'S'\;"O,?t1 St. , Dillsbul'l1.., PA. 17019
Addr."
120 \~. ~\aill Stl'el't,Ml'chanicsbul'>J:,PA.17055
Doy
,July
Month
1981
O.te of Oc.th
------_._----_.~---_._-~.----_..
231'd
VUt
INSTRUCTIONS
I. An inventory must b. filed within thrce month. after .ppointment of p.rson.1 r.pre.ent.tive.
2. A .upplement invcntory mu.t bc filcd within thirty d.y. of discovery of .ddition.1 ....h.
3. Addition.1 .heets moy b. att.chcd a. to person.lty or ro.lty
4. See Articlo IV, Fiduci.ri.. Act 011949.
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To tm;ure proper credit to your HeCQUnt, tho ni.JnlO of the C!t,nlo and file numbor should be clearly print-
ed on tho check or 1l10nt~Y 01 dor.
This assessment is marle in accmnancu with Section 708 of tho Inheritance and ESl<tto Tl'l1t Act of
1961 (72 P.S. S 2485,706)
To the extent that llllmritance lal( i~ paid within three (3) months after tho death of tho decedent. R
dIScount of five 151 percent is allowed 172 P.S. j 2485.7161.
Inheritance Ta", other than t3X on a future interest. is due at tho dalo of tho decedent's death and becomes
delinquent at the expiration of nino (9) monthS after tho dec::edont's death (72 P.S. S 2485.711 I. Inheritance
T8M: on a future interest is payable within threu (3) months after tho transfer takes effect in possession and
enjoyment and is delinquent thereaftor (72 P.S. ~ 2485- 712). Calculato interest from tho delinquent date shown
on the face of this form to the date of actual payment using the 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 d01YS .00186 2 I days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00388
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 daya ,00471
9 days .00152 19 days .00318 29 days ,00488
10 days 00169 20 days .00335 30 days .00500
-- --- ---------------- _.- - -- - - - - -~.- -- -- - --- -- - --- ---- - - - - ----...---... ---..--
Any party in mterest, including the Commonwealth and the personal representative. n01 satisfied with
the assessment may object thereto wnhin ~ixty (60) days i'lfter receipt of this Notice os provided by Section
1001 of the Inheritance and Eslale Tax Act 011961172 P$. \ 2485.10011,
Make cl,eck or money order payable to:
"Register of Wills, Agent"
Mail 10 the addre$s listed below:
GENERAL INHERITANCE T AX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death ore deductible against his/her taxoble
estate. In addition to debts incurred by the decedent or estate, other items are claimable including the cost of
administration, attorney fees, fiduciary fees, funerol and burial expenses including the cost of a burial lot, tombstone
or grave marker and other related burial expenses.
All debts being claimed against an estate are subject to the approval of the Register of Wills with wham the
Inheritance Tax Return is filed. Evidence.to support the decedent's or the estate's liability far the debts being
claimed should be attached to this schedule.
A family exemption 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. The family exemption is allowable only
ogoinst assets which pass by 0 will or by the Pennsylvania Intestate Laws.
NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services
performed in administerir,g an estate is reportable for Pennsylvania Income Tax purposes. This taxable income
item should be reported on farm PA.40.lndividuallncome Tax Return.
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INSTRUCTIONS FOR CQ.MPLETlNG SCHEDU~"
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 ond the amount claimed in the amount column.
2. Assign cunsecutive numbers to eoch item listed.
3. Enter the dote on which each debt was incurred ond/ar poid.
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 ossumed the responsibility far paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE a\}" x 11" SHEETS.