HomeMy WebLinkAbout01-0598
COItItllNWEAL TH OF PEHNSYLVAHIA
lII)i\RlllENf . OF REVENUE
IURaU OF INDIVIDUAL TAXES
1lEP"7. 210611
IWlRISBURC, PA 17128-0601
'*
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
/~ -;(39- t;
FILE NO. 21 ... 0 1- S~
ACN 01128084
DATE 06-06-2001
TYPE OF ACCOUNT
EST. OF THELMA J YEAGER 0 SAVINGS
S.S. NO. 174-05-1787 IXJCHECKINC
DATE OF DEATH 03-24-2001 0 TRUST
COUNTY CUMBERLAND 0 CERTIF.
RE"IT PA~ENT AND FO~ TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
IfV-1545 EK aFP (.,....,
GEORGE A YEAGER
14 BROADMOOR DR
MECHANICSBURG PA 17055
~LLON BANK hils provided the JIep.rWwlt lIith the inforwation listed belOll which hils been used in
celoul.tilllt the pot....ti.l tax due. Their records indicate that at the death of the lIbove clecedent, you _re . joint Olln8r/beneficl.ry of
thls _to If YOU feel this info,...tion is incorrect, pI.... obtain written correction fro. the financi.l institution, .ttach . COPY
to this fonI and return it to the above address. This account is taxable in accordance lIith the Inheri~ Tax L8lls of the eo--lth
of P8I'lnsylV8l'li.. Questions _31 be ...._red by ceIling (717) 787-8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 112-982-0286 Date 01-06-1983
Estllblished
Account Balance
Percent T.xllble
AIIow\t Subject to T.x
T_ R.te
Potenti.l T.x Due
x
6,499.51
50.000
3,249.76
.15
487.46
TAXPAYER RESPONSE
To insure proper credit to your account, tllO
(2) copies of this notice ..st 8CCOIIpIIny your
~t to the Register of IHlls. flake c:heck
payable to: ""R8llIistar of IHUs, Agent".
x
NOTE: If tax ~ts .re Ada lIithin three
(3) IIOI"Iths of the decedent's date of de.th,
YOU MY deduct . 5% di-.,t of the tax due.
Any inheri~ tax due 11111 becoIIe delinquent
nine (9) IIOI"Iths .fter the date of death.
PART
[!]
A. 0 The IIbove info,-..tion and tax due is correct.
I. You MY a-se to ....it ...-t to the Ragister of WiUs lIith two copies of this notice to obtain
· diSCOW'lt or .void interest, or you MY c:heck box "A" and return this notice to the Ragister of
Wills and an offici.1 .s..s..-nt lIill be issued by the PA Jlepartaent of Revenue.
[CHECK ]
ONE
BLOCK
ONLY
B. D The above .s..t hils been or lIill be reported and tax p.id lIith the Pennsylvani. Inheritance Tax return
to be filed by the decedent's representative.
c. ~ The lIbove inforeation is incorrect and/or debts and deductions _re paid by you.
You ..st COlIPlete PART 0 and/or PART [!] belOll. ~e.e /lffA'c'~ .Lt-~
If you inc:liC8te . different t.x rate..p..l__ st.te your
rel.tionship to decedent: ~lSl.
PART
~
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent T8Xllble
4. ~t Subject to T.x
!i. Debts IInd Deductions
6. AIIow\t T8Xllble
7, T_ R.te
8. T_ Due
OF TAX
1
2
3X s.~
4 7, '7c;-q~ 7&
: - ~~Zt7f
~A1;:';e,e ~;isCl1/J1I/r S33/~30
DEBTS AND DEDUCTIONS CLAIMED
PART
[!]
DATE
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
I I
TOTAL (Enter on Line !i of T_ CoIIput.tion) $
Under penal ties of .....jury, I clecl_ thet the feet. I he_ reported 1Ibo_ _ true, correct IInd
coelete to the best of IIY knowledge IInd belief, HOME ( )
WORK ( )
'T'''vn.',~" ,...T"....~.."~
Tro. r-nl,nl.'r'" ........ftr-n
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GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforAtion
~itted by the financial institution.
2. Inheritance tax bec:OII8s delinquent nine IIOnths after the decedent's date of death.
3. A joint account is taxable even though the decedent's ~ was added as a Atter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint ~s within one year prior to
death are fullY taxable as transfers.
5. AccCMM'lts established jointly between husband and wife IIOnI than one year prior to death are not taxable.
6. Accounts held by a decedent ftin trust forft another or others are taxable fully.
REPORTING INSTRUCTIONS - PART
1
- TAXPAYER RESPONSE
1. BLOCK A - If the info....tion and COIIPUtation in the notice are correct and deductions are not being clai-.d. place an "X"'
in block ftAft of Part 1 of the "Taxpayer Responseft section. Sign two copies and ~it ~ with your check for the aaount of
tax to the Register of Wills of the CCMM'lty indicated. The PA Depart8ent of Revenue will issue an official asses~t
(Fora REV-l548 E10 upon receipt of the return fr_ the Register of Wills.
2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedent.s representative. place an "X"' in block ~ft of Part 1 of the ftTaxpayer Responseft section. Sign one
copy and return to the PA Depart8ent of Revenue. Bureau of Individual Taxes. Dept 280601. Harrisburg. PA 17128-0601 in the
envelope provided.
3. BLOCK C - If the notice info....tion is incorrect and/or deductions are being clai-.d. check block ftCW and ~lete Parts 2 and 3
according to the instructions below. Sign two copies and ~it theII with your check for the ..aunt of tax payable to the Register
of Wills of the CCMM'lty indicated. The PA Depart..nt of Revenue will issue an official assesswent (Fora REV-l548 EJ() upon receipt
of the return fro. the Register of Wills.
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Enter
NOTE:
the date the accCMM'lt originally was established or titled in the -.nner existing at date of death.
For a decedent dying after 12/12182: ACCCMM'lts which the decedent put in joint ~s within one (11 year of death are
taxable fully as transfers. However. there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the acCCMM'lt or the ntEer of accounts held.
If a double asterisk (MMl appears before your first n... in the address portion of this notice, the $3.000 exclusion
already has been deducted fro. the account balance as reported by the financial institution.
2. Enter the. total balance of the account including interest accrued to the date of death.
3. The percent of the account thet is taxable for each survivor is deterained as follows:
A. The percent taxable for joint assets established .ore than one year prior to the decedent.s death:
1 DIVIDED BY TOTAL NUKBER OF DIVIDED BY TOTAL NUKBER OF X 100 = PERCENT TAXABLE
JOINT OWNERS SURVIVING JOINT 0llHERS
~le: A joint asset registered in the ~ of the decedent and two other persons.
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.72 (TAXABLE FOR EACH SURVIVOR)
B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held
in trust for another individual(sl (trust beneficiaries):
1 DIVIDED BY TOTAL HUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 = PERCENT TAXABLE
Exaaple: Joint account registered in the naae of the decedent and two other persons and established within one year of death by
the decedent.
1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR)
4. The aaount subject to tax Cline 4) is deterained by aultiplying the account balance (line Z) by the percent taxable Cline 3).
5. Enter the total of the debts and deductions listed in Part 3.
6. The aaount taxable (line 6) is deterained by subtracting the debts and deductions Cline 5) fr_ the aaount subject to tax Cline 4).
7. Enter the appropriate tax rate (line 7) as deterained below.
death to or for the use of a natural parent. an adoptive parent. or a stepparent of the child is oz.
The lineal class of heirs includes grandparents. parents. childr..... and lineal descendents. "Childrenft includes natural children
whether or not they have been adopted by others. adopted children and step children. ftLineal descendentsft includes .11 children of the
netural parents and their descendents. whether or not they have been adopted by others. edopted descendents and their descendants
and step-descendants. WSiblingsft are defined as individuals who have at least one parent in ~ with the decedent. whether by blood
or edoption. The WCollateralft class of heirs includes all other beneficiaries.
Date of Death Spouse Liluw.l Sibling Collateral
07/01/94 to 12131/94 3% 6% 15% 15%
01/01/95 to 06/30/00 0% 6% 15% 15%
07/01/00 to present 0% 4.5%. 12% 15%
MThe tax rate leposed on the net value of transfers fr_ a deceased chIld twenty-one years of age or Y
ounger at
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are deterained as follows:
A. You legally are responsible for payaent. or the estate subject to adainistraUon by a personal representative is insufficient
to pay the deductible it885.
B. You actuallY paid the debts after death of the decedent and can furnish proof of ~t.
C. Debts being clai-.d aust be it_ized fully in Part 3. If additional space is needed. use plain paper 8 112ft x 11ft. Proof of
~t AY be requested by the PA Departaent of ~.
...
:! 13 Markel Slreel
EZ~hlh Floor
HaYrisIJlII:~, E4 17101
.'iddress (()Yrespo/lde/lce 10:
J'osl OtJia' Box I:! 48
Hmishll~~, J~4 17108-1248
'ldepho/le: 7/7.237.6000
J';)(silllile: 7/7.237.6019
/P1{'!/I.csoJ/,rom
Boston
ForI Lauderdale
Haddo/l/ield, :V)
Hi1rrisIJlI~~
f'hil<lilclphill
l'illshlllgh
rl{lShi/lgIO/l, D. C.
ECKERT SEAMANS
ATTORNEYS AT LAW
Oi/- (!J I "'S-ql'
ECKERT SEAMANS CHERIN & MELLOTT, LLC
June 22, 2001
Mary C. Lewis
Register of Wills
County of Cumberland
One Courthouse Square
Carlisle, PA 17013-3387
Attention:
Cheryl Winters
Re:
Estate of Thelma J . Yeager, Deceased
Dear Ms. Winters:
I represent George A. Yeager, son of the late Thelma J . Yeager who died a resident
of Cumberland County on March 24,2001. Enclosed for your reference only are
copies of three Information Notice and Taxpayer Response forms, with ACN numbers
01128084, 01128085 and 01128086, issued by the Department of Revenue on June 6,
2001. These forms relate to two Mellon Bank accounts, 112-982-0286 and 300-070-
0397, which were owned jointly by Thelma 1. Yeager and her son George A. Yeager
as of the date of her death. These accounts were originally joint accounts owned by
Mark F. Yeager and Thelma J. Yeager, his wife. Following the death of Mark F.
Yeager in 1983, the accounts were made joint with George A. Yeager. For reasons
unknown, despite the death of Mark F . Yeager, his name erroneously remained on
account 300-070-0397, although it was removed from account 112-982-0286.
George Yeager will not be available to sign the Information Notice and Taxpayer
Response forms before Monday, June 25th. However, as confirmed during my
secretary's conversation with you this morning, in order to qualify for the 5%
discount for making tax payment within three months of the decedent's date of death,
you need to receive payment of that tax by June 24th and the signed Response form
can follow later. Therefore, we are enclosing herewith George A. Yeager's check
number 3302 made payable to Register of Wills, Agent in the sum of $1,016.43. We
understand that this letter's being postmarked today will ensure your acceptance of its
having been received within the prescribed time frame.
1. ACN 01128084 shows recalculated tax due. Mellon Bank checking account 112-
982-0286 had a date-of-death value of $6,499.51. Fifty percent ($3,249.76) is
taxable to George Yeager.
Additionally, although the Department of Revenue did not issue an Information
Notice on three certificates of deposit with Mellon Bank, certificates numbered
3oo-oo1360-C, 3oo-052368-C, and 3oo-053331-C, the values are being included
{L0239403.1 }
Loudon L. Campbell
(717) 237-6028
llc@escm.com
Mary C. Lewis
June 22, 2001
Page 2
ECKERT SEAMANS
ATTORNEYS AT LAW
.2.1'" 0 I .. Gtif ~
in this form because the ownership was transferred on or about April 6, 2000,
from Thelma J. Yeager and George A. Yeager to George A. Yeager alone. Each
certificate was in the amount of $5,000, for a total value or $15,000 as of the date
of death. The certificates were in joint names of Thelma J . Yeager and
George A. Yeager for more than a year; so, subsequently, Thelma J. Yeager
transferred her one-half of the accounts ($7,500.00) to George A. Yeager on
April 6, 2000.
The total value of the checking account and the three certificates of deposit as of
the date of Thelma Yeager's death is, therefore, $21,499.51. One-half of that, or
$10,749.76, is subject to tax. Deducting the $3,OOO-per-transferee exclusion
produces $7,749.76 subject to the lineal tax rate of .045, or $348.74. Deducting
the 5 % discount produces tax due of $331.30.
2. ACN 01128085 shows recalculated tax for Mellon Bank account 300-070-0397,
with 50% ($16,026.47) subject to tax at the lineal rate of .045 (producing
$721.19), less the 5% discount of $36.06. Tax due after the discount is $685.13.
3. ACN 01128086 issued to Mark F. Yeager shows no tax due as Mark F. Yeager
died in 1983 leaving ownership in the account to his surviving wife, Thelma J.
Yeager. His name should have been removed in 1983 at the time George A.
Yeager was added as an owner. George Yeager is reporting and paying tax on
50% of the account as described in paragraph 2, above.
Enclosed is our check number 2443 made payable to the Cumberland County Register
of Wills in the sum of $10.00, which we understand to be the filing fee for an
insolvent estate. Please feel free to contact me if you have any questions.
. y yours;: d
Loudon L. Campbell ~
Enclosures
LLC/imk 285905-00002
c: George A . Yeager
(L0239403.1)
1IURpou- --
DEPt. 2a06GI
HARRISBURG, PA 171za-0601
~~
"{ "
/& ~ d.39 -1-
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21-01- SCfr
01128084
06-06-2001
TYPE OF ACCOUNT
o SAVINGS
[Xl CHECKINI
o TRUST
o CERTIF.
....... ~ ~
IEV-1S45 EI IF' (""'11
EST. OF THELMA J YEAGER
S.S. NO. 174-05-1787
DATE OF DEATH 03-24-2001
COUNTY CUMBE~LAND
GEORGE A YEAGER
14 BROADMOOR DR
MECHANICSBURG PA 17055
RBlIT PA YI1ENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HELLON BANK has provided the Depart8wlt ..ith the infor88tion listed below which has been used in
calcul.ting the pot....ti.1 tax due. Their rllCOn:ls incUcate that at the death of the above dacadant, you ware . joint _rlbanaficiary of
thls _to If YOU feel this infor88tion is incorrect, please obtain ..ritt.... correction froll the fi_i.1 institution, .ttach a copy
to thls for8 and return it to the above address. This account is taxable in IICCOn:Ianc:a ..ith the Inheri~ Tax Laws of the eo..on...alth
of Pennsylvania. Questions _Y be __red by ceilIng (717) 787-8327.
COMPLETE PART 1 BELOW . . . SEE REYERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 112-982-0286 Date 01-06-1983
Established
Account Bal.oce
PerctN'lt TlIXable
Mount Subject to
TlIX Rate
Potential Tax Due
x
6,499.51
50.000
3,249.76
.15
487.46
TAXPAYER RESPONSE
To insure proper credit to YOUr account, two
(2) copies of this notice _st 8CCOIIpeny your
~t to the Register of WUls. ltake c:hack
payable to:~8IIister of lUlls, Agent...
x
-
NOTE: If tax ~ts are IIada ..ithin three
(3) aonths of the clacadant's date of death,
YOU aay deduct a 5% di-..t of the tax due.
Any 1nhari~ tax due ..ill tJaco.a deUnq<Mnt
nine (9) aonths aftar the date of death.
Tax
PART
ill
A. 0 The above infor88tion and tax due is correct.
1. You -y choose to r_it payaant to the R8IIister of WUls with two copie. of thls notice to obtain
a discount or avoid interest, or YOU II8Y c:hack box "A" and return thls notice to the Register of
Wills and an official assessaant ..ill be issued by the PA Dapart8wlt of Revenue.
[CHECK ]
ONE
BLOCK
ONLY
B. 0 The above asset has ~n or will be reported and tax paid ..ith the PennSYlvania Inheritance Tax return
to be fUed by the dacadant.s representative.
c. ~ The above infor_tion is incorrect and/or debts and deductions _re paid by YOU.
You _st coeplete PART 0 and/or PART (!] below. ~ /17T"k~ .Lt-~
If you indicate. different tax rate..p..l__ state your
relationship to decedent: ~fSL
PART
I!]
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. PerctN'lt Taxable
it. Mount Subject to Tax
5. Debts end Deductions
6. Mount TlIXable
7. TlIX Rete
8. TlIX Due
OF TAX ON~OINT/TRUST ACCOUNTS
1 / _8 6
2 -.:2/., (q'l. 7&
3 X . S~
it 7, 7yq" 7&
,
: - ~~Z'~~
=A1};e.e ~;/SCtJIJII/-r 833/.,3'(J
DEBTS AND DEDUCTIONS CLAIMED
PART
[!J
DATE
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL (Enter on Line 5 of Tax eo.putation)
I
$
Under P8n8lUes of" perjury, I declare that the fect. I he_ reported abo_ are true, correct end
co.pl.t. to the best of ~ knowledge end beli.f.
HOME
WORK
(
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
No.AA 496762 REV-1162 EX (11-96)
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
CAMPBELL LOUDON L ESO
213 MARKET STREET
POBOX 1248
HARRISBURG. PA 17108-1248
101
$192.38
-- FOLD HERE
ESTATE INFORMATION: I
FILE NUMBER
21,- 200 1-()598 SSN 174-05--1787
NAME OF DECEDENT (LAST) (FIRST) (MI)
YEAGER THEUvlA J
DATE OF PAYMENT
6/25/2001
POSTMARK DATE
6/22/2001
COUNTY
CUMBERLAND
DATE OF DEATH
3/24/2001
- t. A Y I:. Hbt.. K
FOlD HERE --
:"
"
'v
CIO LOUDON L CAMPBELL ESO
CHED::.# 3303
SEAL
~. ~
REGISTER OF WILL~_ ___~ . _WIL.~S~
RECEIVED BY.
MARY ;; LEvi
REGr5rER
.
"'."""
'"
.~
1; 1 ~ . 38
.
TOTAL AMO~NT PAID
REMARKS
-
r. N-'__
....;~~._ ~,." .,....~, ""'''''.lc _.... ""',-",";
~ "'~_~>c;~{:~i~.-
"""'" .""""",,.~.__ ''''''''.,-,,;,'.:l"'>,'''''''''' ,,"'!lII'1' t".,,"" ;'~."''''''''''', '.._
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG, PA 17128.0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
No.AA 496760 REV-1162 EX (11.96)
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
CAMPBELL LOUDON L ESO
213 MARKET STREET
01128084
$331.30
~A~.MB~'W. PA 17108-1248
01128085
$685.13
FOLD HERE
FOLD HERE --
ESTATE INFORMATION:
FILE NUMBER
21-2001--0598
SSN 1'74-()5-1787
NAME OF DECEDENT (LAST)
YEAGER THELMA J
(FIRST)
(MI)
DATE OF PAYMENT
6/25/2001
POSTMARK DATE
6/22/2001
"
I,:
.'
'.
';''''-
COUNTY
CUMBERU:.)ND
DATE OF DEATH
3/24/2001
REMARKS GEORGE A YEA ., R
C/O LOUDON L CAMPBELL ESQUIRE
CHECKtt 3:302
SEAL
-
TOTAL AMOUNT PAID
.
~.
..
..
..
. 1 -) i .,.. /. ~
$. ,J.- 6? ~3
. .
.~ ::
, ~ ~~..)
REGISTER OF WILLS
JI
2 I j :'vlarket Street
Eigllilr Floor
Htrrishu~~, PA 17101
Address (orrcspol1dcl1ce to:
Post Office Box 1248
H1rrishll~~, E4 17108-1248
'l;.!cl'lr,"/,,: 717.237.6000
/-'l1(.'illlil,,: 717.237.6019
II'l/-'!l'.CS(/II,conl
Bostoll
Fort Lauderdale
Haddoufield, IV]
Harrishwg
Plrill1dclphil1
Pirrshwgh
ll;l.(hillgtoll, D. C.
ECKERT SEAMANS
ATTORNEYS AT LAW
ECKERT SEAMANS CHERIN & MELLOTT, LLC
June 28, 2001
Via facsimile (717) 240-7797
& first-class mail
Mary C. Lewis
Register of Wills
County of Cumberland
One Courthouse Square
Carlisle, PA 17013-3387
Attention:
Cheryl Winters
Re:
Estate of Thelma J . Yeager, Deceased
Dear Ms. Winters:
As you requested of my secretary June 25th, enclosed is an Estate Information
Sheet prepared for the subject estate, and, also as you requested, we are
identifying me as the correspondent, rather than George A. Yeager. You asked
that we provide the name, address, telephone number and Social Security
Number of each of the three parties. For your convenience, we have entered this
information on the Estate Information Sheet in the spaces provided for executor
and co-executors of the estate, though the two whose information is provided
under co-executors are not co-executors.
Enclosed, too, is the signed Inheritance Tax Return for Susan L. Ardinger, an
unsigned copy of which was sent to you under cover of letter dated June 20,
2001. Also as you requested, we have prepared another Schedule G, identifying
the once jointly held certificates of deposit for Susan L. Ardinger and Gertrude
A. Kunze on that single document, replacing the two Schedules G which were
submitted for Ms. Ardinger and Ms. Kunze under the aforementioned cover
letter. It is our understanding that you will recognize the two $192.38 checks
submitted on behalf of Ms. Ardinger and Ms. Kunze as payment of the tax due
described in the referenced cover letter.
Under cover of letter dated June 22, 2001, we forwarded to you copies of the
three unsigned Information Notice and Taxpayer Response forms for George A.
Yeager, together with his check in the sum of $1,016.43 that was to be allocated
as described in that cover letter. Enclosed are the three Taxpayer Response
forms that have now been signed by Mr . Yeager.
{L0239655.1}
Loudon L. Campbell
(717) 237-6028
llc@escm.com
~ '
Mary C. Lewis
June 25, 200]
Page 2
ECKERT SEAMANS
ATTORNEYS AT LAW
You told my secretary during your June 25th conversation that only a single
filing fee was required for filing all the documents associated with the subject
estate, rather than individual filing fees for each person's filing. Further, you
advised her that the estate is solvent, not insolvent. Thus, the filing fee would be
$15.00. You said that you will refund to us $15.00 of the $30.00 we submitted
as filing fees.
Lastly, you requested that we identify the decedent's township for you. The
decedent was a resident of the Borough of Camp Hill, not of a township.
We appreciate your kind cooperation and continued assistance with these filings.
Please let us know if you require anything further.
Very truly yours,
c/ >fdJ
\-/, l Z~
,7/'ktm 7. 'J'/Y
'9W--
Loudon L. Campbell ........
Enclosures
imk 285905-00002
{L0239655.1}
~... '
'15Ojl'~16<lfl)
. .
\ '*' COMMONWEALTH OF
PENNSYLVANIA
. DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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12$ 1. Original Return
o 4. Lirnited Estate
o 6. Decedent Died Testate (Attach copy of Wil)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of daath after 12.12-82)
o 7. Decedent Maintained a Living Trust (Allach copy of Trust)
o 10. Spousal Poverty Credit (date of daath belween 12-31.91 and 1-1-95)
C!-
.m.IJ?::mtlCl(t~t..mm.. ............
FILE NUMBER i
~L-~-L __ 5"~_
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
/7'-1- o~ -I 7
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
03. Remainder Return (date ofdaath prior 10 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Eleetion to lax under Sec. 9113(A) (Attach Sch 0)
NAME e /I 0} fJ BE L L. J...D. U 0 ()~ J...._
~~N~~(~,b~ Ef)m It,u s r.~E 1<./ tJ of M ao r r:LlJ:'.
TELEPHONE NUMB~ ? / () '1.F
7/""/-.23 -~ ,;II.J
z
o
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:)
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w
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14. Net Value Subject to Tax (Line 12 minus Line 13)
COMPLETE MAILING ADDRESS
. fJ tJ /JcJX ):J. 'I ? -
/I/J13RI s/1 t/,e 6-- / jJA /7/0 f'
(1)
(2)
(3)
(4)
(5)
--0-
-0-
-0
-() -
-0-
(6)
-r' CJ ---
(7)
~ 7f ~OO t$-
(8)
~'f f'. 0(;1
000~
I
.
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(9)
(10)
-0
-0
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
x.O_ (15)
t& (16)
x.O_
x .12 (17)
x .15 (18)
(19)
~7fSoo~
z
o
~
~
:)
D..
:!:
o
o
~
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
(11)
(12)
(13)
-0---
rr7f [;00 ~
-0-
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
t'
S;otJ ~
(14)
*' c20.:l ~
~Ul';) ~
..
.-lIcedertt's Cdmplete Address:
\
STREET ~DDRESS 1'0 ~ ~Lt?~€ L?c!A-D
CITY
~ //JP #/LL-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments S ~
C. Discount..- /,;
(1)
ZIP
/70//
~:;l..~
<>/0,/3
Total Credits (A + 8 + C )
(2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
- (;J-
Total Interest/Penalty ( D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(3)
(4)
(5)
(5A)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
~ /()!~
-{J-
~ /1:2 ~
---0 -
-rc;CJ:L- 57
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred;.......................................................................................... D
b. retain the right to designate who shall use the property transferred or its income; ............................................ D
c. retain a reversionary interest; or.......................................................................................................................... D
d. receive the promise for life of either payments, benefits or care? ...................................................................... D
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 1Sd'
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ D
No
~
~
~
M
D
l'i?
rM
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of pe~ury, I declare that I have examined this relum, including accompanying schedules and stalemenls, and to the best of my knowledge and belief, n is true, oorrect and oomplete.
Declaration of preparar other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA RE OF PERSON RESPONSI E FOR F ING RETURN
AESS~/7A I
I~~ ~
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
A~
~ I 'l4-&' F
DI
ADDRESS
DATE
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)].
The tax rate impOSed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
F~ :ECkERT SERMRNS
, .
. :..""..,~."".
COMMONWEALTH OF PENNSYl VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
71 '72'37501'=)
2001,05-25
15:37 '*902 P.05/05
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
ESTATE O~_
/ '---,e-L/hd 0, lf6-~ &~ /2~
FILE NUMBER
This schedule must be COmpleted and flied if lha answer 10 any of qUBstions 1lhrouQh 4 on th. reverse side of Ihe REV.15D<I COVER SHEET 1& yes,
DESCRIPTION OF PROPERTY '4 OF DECO S
ITEM 11ICUJDIi HtE NAMt Of' TllIi TRi.IiiIFE.ffte. Tll"R "nill'IUtll~I" TO ra";EtI!:N'I' ...~c TI:' ['lATE 0'" T".IINU'F]1. DATe OF DEATH INTEREST EXC~I,JS'ON TAXAB~E VALUE
NIIUIlI:D A.TTACt; A COr''!' Dr TM'E CtEEu ,.O~ Jll'Itll. UTATf. VAl U!" ~ ,~~--
1. (la;.#~.I-f/p tJ~ ----Jo/AJTL~
OttlA/tfL) g/lAJ~ cee77r/{!/tTeS
OF ~P~S/ r -~C/?J... ?~/.J(PO-~
;jc--o -()~;;;.. 3~?? -c ~ ...?t1'" -OS3~ ; 5/-C
to /l S 7/ZA;V5' rfE-/z,e~6-..b PRe! k
[jeC~IJ'c5UT I G6)/E!.-C~~~A;
0/ e-/t6EK .m 6 ~L};tb6 1/-.
'/6::A6~ ~-{, -tJ07
30(}- 0 b :2. ;2;5 ~ -c2. PROM
/JE{!~LJ6AJT 1 StJ~-1-IV'L ,
/! eLJ lAIc Be.. TZJ .$2/5: r4 A/ .L.
Aej)/AJ.4~ ij --10 -- CJO :;
3CJ?J-OO/3r;;Q -c 7 300-- {)S'JO ~5'-C
7
300,- 0 S;2. 5" c:LJ - C f so 0 - (){; / <;?;;L 7-C
F 4:J1/l ~t3GiJEAJT' ~
C~r;eVLJ~ A. KtJA/2~ 70
C:eR.,7R.V/JE A. <VI{! 2E q-t:,-o b
tjS;tJ()tJ~ SC/~ 9;ffl~ /S75C/zf
TOTAL (Also enler on line 7. Recapitulation) $ /-.5. !;O()~
~~
(If more sp!lce '3 rS8dlld, msert !Ida/Ilona! sheets of lhe 3sms size)
....
:2 13 A'1arket Street
f;'I:~hth F!oor
Harris!illlg, PA 171 () 1
.iddress corrcspolldel/(c to:
Post O!fi((' Box 1248
Harris!Jl/~~, PA 17108-1248
'mep!IOIIC: 717.237,600()
Fae,ill/i!e: 717,237,6019
Il'ltI!I'.CS(}1l.C0111
H"StOI/
Fort LlIIdcrda!e
Haddol/lic!d, IV}
fl,'rrisbl/~~
f'hi!adclphia
fJitts!ill~~h
rt{,shil/gtol/, nc
ECKERT SEAMANS
ATTORNEYS AT LAW
ECKERT SEAMANS CHERIN & MELLOTT, LLC
June 20, 2001
Mary C. Lewis
Register of Wills
County of Cumberland
One Courthouse Square
Carlisle, PA 17013-3387
Attention:
Cheryl Winters
Re:
Estate of Thelma J . Yeager, Deceased
Dear Ms. Winters:
I represent Susan L. Ardinger and Gertrude A. Kunze, daughters of the late Thelma 1.
Yeager who died a resident of Cumberland County on March 24, 200 1.
Although the Department of Revenue did not issue Information Notice and Taxpayer
Response forms for certificates of deposit with Mellon Bank, certificates numbered
300-062232-C, 300-OO1359-C, 300-o51063-C, 300-052521-C and 300-061827-C,
ownership was transferred on or about April 6, 2000, from Thelma J. Yeager and
Susan L. Ardinger to Susan L. Ardinger alone and from Thelma J . Yeager and
Gertrude A. Kunze to Gertrude A. Kunze alone. The certificates were in joint names
of Thelma J. Yeager and each daughter for more than a year; so, subsequently,
Thelma J . Yeager transferred her one-half of the accounts to each daughter on
April 6, 2000.
The value of these certificates of deposit being attributed to each daughter as of the
date of Thelma Yeager's death is estimated to be $15,000.00. One-half of that, or
$7,500.00, is subject to tax. Deducting the $3,000-per-transferee exclusion produces
$4,500.00 subject to the lineal tax rate of .045, or $202.50. Deducting the 5%
discount produces tax due of $192.37.
Enclosed please find two checks-one on behalf of Susan L. Ardinger, the other on
behalf of Gertrude A. Kunze. Susan Ardinger will not be available to sign the
Inheritance Tax Return before Monday, June 25th. However, as confirmed during
my secretary's conversation with you this morning, in order to qualify for the 5%
discount for making tax payment within three months of the decedent's date of death,
you need to receive payment of that tax by June 24th and the signed Tax Return can
follow later. Therefore, we are enclosing herewith, on behalf of Susan Ardinger,
check number 3303 made payable to Register of Wills, Agent in the sum of $192.38
and, for your reference only, a copy of the Tax Return. We understand that this
letter's being postmarked today will ensure your acceptance of its having been
{L0239480.1}
Loudon L. Campbell
(717) 237-6028
llc@escm.com
Mary C. Lewis
June 20, 2001
Page 2
ECKERT SEAMANS
ATTORNEYS AT LAW
received within the prescribed time frame. Gertrude Kunze has signed an Inheritance
Tax Return. Enclosed is the original and one copy of that document together with
check number 3304 made payable to Register of Wills, Agent in the sum of $192.38.
Enclosed, too, are our checks number 2444 and 2445 made payable to the
Cumberland County Register of Wills, each in the sum of $10.00, which we
understand to be the filing fee for an insolvent estate.
Please feel free to contact me if you have any questions.
Loudon L. Campbell
Enclosures
LLC/imk 285905-00002
c: George A . Yeager
Susan L. Ardinger
Gertrude A. Kunze
{L0239480.1 }
FROM :ECVERT SERMRNS
71':'2::,75131
213131,05-25
15:37
**902 R.02/05
June 25, 2001
DR..4.FT NOT YET SEEN, NOT SIGNED, BY HAP CAMPBELL
Via facsimlle (717) 240-7797
& first-class mail
Mary C. Lewis
Register of Wills
County of Cumberland
One Courthouse Square
Carlisle, PA 17013-3387
Attention:
Cheryl Winters
Re:
Estate of Thelma J. Yeager, Deceased
Dear Ms. Winters:
As you requested of my secretary this afternoon, enclosed is an Estate
Information Sheet prepared for the subject estate, and, also as you requested, we
are identifying me as the correspondent, rather than George A. Yeager. You
asked that we provide the name, address, telephone number and Social Security
Number of each of the three parties. For your convenience, we have entered this
information on the Estate [nformation Sheet in the spaces provided for executor
and co-execurOl-s of the estate, though the two whose information is provided
under co-executors are not co-executors.
Also as you requested, '\.'ie have prepared another Schedule G, identifying the
once jointly held certificates of deposit for all three inheritors on that single
document, replacing the two Schedules G which Were submitted for Susan L.
Ardinger and Gertrude A. Kunze, respectively, under cover of letter dated June
20, 2001, and including the information for George A. Yeager. It is our
understanding that you will recognizf; the two $192.38 checks submitted on
behalf of Ms. Ardinger and Ms. Kunze and an identical portion of the $,1,016.43
check submitted for George A. Yeager under cover of letter dated June 22, 2001,
as payment of the tax due described in the respective cover letters.
You told my secretary this afternoon that only a single filing fee was required for
filing all the documents associated with me subject estate, rather than individual
filing fees for eadl person's filing. further, you advised her that the estate is
solvent, not insolvent. Thus. the filing fee would be $15.00. You said that you
will refund to as $15.00 of the $30.00 we submitted as filing fees.
(L0239655.1)Author
FROM :ECKERT SE~M~NS
Name
June 25, 2001
Page 2
'7172:376019
2001,06-25
15:37
**902 P.03/05
Lastly, you requested that we identify the decedent's township for you. The
decedent was a resident of the Borough of Camp Hill, not of a township.
We appreciate your kind cooperation and continued assistance with these filings.
Please let us know if you require anything further.
Very truly yours,
Loudon L. Campbell
Enclosures
imk 285905-00002
(LO:l.J96JJ.I)
FROM :ECkERT SERMRNS
717;Z37501':;:J
2001,05-25
15:37 ~902 P.04/05
Rev.a..e iX (.,., ~~~
. PA DEPARTMENT OF REVENUE ~
ESTATE INFORMATION SHEET
.......
:r:
FOR REOISTER'S OFFICE USE ONLY
County Code V.lr File Number
\ 5q~
DECEDENT INFORMATION: Enter data as It wll' eppear on 811 documents submitted to the department.
-~4 0~ j
I Dale-Ol D8t;thl D8t~~:: "'7 ~ _/rJ; ~ / _
03 :~~.L-/-;;l()O / _ V7-oL-~ '7. L-
Enter check (.....) mark to IndIcate tho nature of tho return to be filed with the department.
o Probate Re1urn
l8f,;olnl AseetG Only
o Estsle Tax Only
Ol.llIgetlon Purpoees (No Other A8NIS)
LETTERS GRANTED:
[: o Tefltsrnentery
Enter check (y~) mark to Indicate the nature of the proceedlngsst the Regleter of Wills
Otflc~. (Attach~_~~tlonal sh.!et8 If oxplenatlon Is neceseary.)
OAdm'r,ISlraIlOf1
~o letters
OOlher (Pleese EXplain)
-l
J
A TTORNEV/CORRESPONDENT Enter llB data concerning the attorney or other Individual to receive all
INFORMATION: tax Information and correspondence.
~t)tiJJt U<<_~__ lO~~~~~___~L:.~---1U."i ;!S;~
Str~Ada;;~ gcx /2L/g
.. -.. -..-.--.-...",- "'.,......~'-~.._...._._._~"--
Clly Stille /;!,p CJO~ t7 Telephone Number
34~1!-/<;;g(/((~ ___________-!"~ - / vtf 71')-. s1-t.~;28J
PERSONAL REPAESENTA TIVe enter ail data concNnll\g the personal representatlve(8) of t"e eatate
INFORMATION: 'uthor!z:ed by the Register ot Wills
Executori Administrator
Name (La.t)
'1~-41\ e'l2_ b60k:.cS::.tE:-
Street Address
/ '-I 8~o4AiI0cJ.e f:.!:~)~_!:~~~~=-____,
City Stale Zip Code
!l1{;{!J.//1;1/ICSIS v/2C( ,____.._._.._u__/~ ____ /7 C' f:5
--1
(Flfl~t)
(Mi)~)
Social Be urlty Number
;;2r1 I ~~ 1<17:1'7
~-- '-
Telephone Number
J 1//)- ??? -/1/:5 .:2_/
rNeme (Lasl) .
, /I/ZIJI//t(e.-RJ
Slreet Addreee
/ S-tJ 5'L/ GcCJ~ IV c.~d;~~:!:~ -6~ ___
City Stale
//db~gs-;e?aJ/V 41b
(First) -'~"'''-''-v '-..-.~..
('7 )c 1. /-
d- t ,~(_~~!~(___,____.~.
(Middle)
L~
Social Security Number
<< Sh
!
i
I,,'
Zip Code
d/7~.;L/
Telephone Number
&'/- :J4? - 9?~c:;
..
Name(i:Ut) (Flrsn
R' VA/' Zfi:- L2G/2~;e'J(;/t;~.(;:____---L.4 _'-_
Stretlt Addreee
I g c2- L'o tJ.4.J r:e <1 c: L U Jjl /ea4f)
City
Ro I.J 6:/2Srt/R-6
(Middle)
Stalo
~/!-
Zl~ Code
9Y~Y
: -
- Telephone Number
?/t?- 9t/r-1?tl3
rata ..J
Lred By
FROM :ECkERT SE~M~NS
ECKERT S.EAMANS
AITORNI2YS ,...1' LAW
J J J Markel S"'e,,,, Eiglllh Floor
Hflrtisb,,,g. PA 17/01-2131
Telcpho"e: 717.137.6000
Fanimile: 717.237.6019
Wll/h-'.f.'~'cm.c(Jm
R (H If",
Ft. lauderdale
Haddon/ie/d, .IV.!
Harrisb",g
PJ/iJrufl'lphin
PiH..l:oul gh
Wasitil.~I"". uC
717237501':3
-'172375019
2001,05-25
15:35
'*902 P. 01/0'=,
F ACSIMII-4E
To~
f..'he..'2!1 Winters
QJJlce of Cumberland County Register of Wills
.
Company:
285905-00002
F'ax Number: C!lZll1P-7197
Date:
.Tune 25, 2001
Time:
3:36PM
}'rom:
Irene M. Knilpik__
Direct Dial: (717) 237-6082
We arc transmitting 5 pages, including this page.
Message:
Cheryl. here is flit unsigned draft cover letter, the unsigned Estate Informatioll
Sheet, and the revised Schedule G that you requested this ilfternoon. Attorney Hap
Campbell is not available to review these right now, hut you stilted that you need
this information faxed to you asap to permit your recording this in time to qualifY
for the 5% disL'tmnt---tnat your close of busines.~ is 4:30 p.m. I will ask flap to
retJiewthese, and J 'will let you know immediately if there is any change to the
forms. We will setu! the signed originals to you as soon as Hap can see them.
Plea...€! let me know ;})'Ou need tmything else. Thanbl
--Irene
NOTICE OF CONF1DENTIAIJITY: The statements upon llnd any documents included with this
facsimile transmittal shect contain infonnation from the firm of Eckert Seamans Cherin & Mellott. LLC.
[hat is confidential, privileged and eXfHl/pt from disclomrc under applicable laws. This infMmalion is
intended to be for the exclusive use of the named addressee. If you un: not thc addrcssce, note that any
disc]osurl;, copymg, dlSlribuClon or lIse of the contents of this n'ansmittlll is prohibited. If you have
received this fac&imile In error. please immediately notify us lit 717,237.6000 so that we can arrange for
the retrieval ofth;; origm;d documents at no cost to you.
ECKERT SEAMANS (~HERIN & MELLOTT, LLC
__ ",._' -'-'-'~"c'T~'~'~"~~"'-' 'c_~-~~'-'--;--~"-~~~'- -'c~'-- . ,CC;-::--,?":,,...,.-~~..~-,-.
-----~-~---_.~-_.__.__.-
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
'*
No.AA 496761 REV-1162 EX (11-96)
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
CAMPBELL LOUDON L ESO
213 MARKET STREET
P 0 OOX 1248
HARR 1 SBURG. PA 17108-1248
101
$192.38
FOLD HERE -
-- FOLD HERE
ESTATE INFORMATION: 1
FILE NUMBER
21-2001-0598 SSN 174--05-. 1787
NAME OF DECEDENT (LAST) J (FIRST) (MI)
YEAGEf"{ THELMA
DATE OF PAYMENT
6/25/2001
POSTMARK DATE
6/22/2001
COUNTY
CUMBERLAND
DATE OF DEATH
3/2412001
.....~~ ..... 1-1 T t:.. f-1l.::Il::' N:
"
"
~ ..~~
J,~
';,
"',
. $ 1 ~t . 38
.... .....
TOTAL AMOU~T PAID
REMARKS
LOUDON L CAMPBELL ESQUIRE
CHECK*' 330L~
SEAL
REGISTER OF WILLS
-.__._--_.--_.---------.-.-.-------'~.
,
REV-'~ai':t/
w
...,
:.::!1II
011::':
W!1.0
XOO
01l:.J
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110
<
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
I-
Z
W
o
W
o
W
o
g 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (Attach copy of WII)
o 9. Litigation Proceeds Received
- ~.~ tZ'!ti.1P L~fl/J-,- /#t ~
, rI.. r
. ......- tl
REV-1500
FILE NUMBER
t9-1_ - 0
COUNTY CODE YEAR
INHERITANCE TAX RETURN
RESIDENT DECEDENT
3. Closely Held Corporation. Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash. Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
__6:Lg'
NUMBER
SOCIAL SE1URITY NUMBER
I / <~-' - {)S - I 78 7
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy of Trust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
o 3. Remainder Return (dete of death prior 10 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
I-
Z
W
Q
Z
o
110
1II
W
It:
It:
o
o
FIRM NAME (If Applicable)
NAME ~tJ ~!j!1/ ~. /! 1f!J / A/6e;-~
COMPLETE MAILING ADDRESS
/:5 0 4C/ b"c:1PE?LJ (J,I!/ C / eC!. L C-
)'/4~/2.s; 7ZJt1//!/1 /IJj) ~/'74.:v
\'
TELEPHONE NUMBER
(1)
(2)
(3)
(4)
(5)
-0-
-0-
-0-
-0-
-0-
(6)
-0-
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
z
o
~
::)
I-
Q.
<C
o
w
~
(7)
t~ ~O()!!:!!-
(8)
9'7/ SOO OtJ
(9)
(10)
-0-
-0-
(11)
(12)
(13)
-0-
~~ Sc)O::.!:-
-0-
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
a!475;-ooE!!-
,
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
z
o
~
~
::)
Q.
:i:
o
o
S
15. Amount of Line 14 taxable at the spousal tax
rate. or transfers under Sec. 9116 (a)(1.2)
x.O_ (15)
x .0 1.s (16)
x .12 (17)
x .15 (18)
(19)
<&'~ 1;;00 ~
7
"I!;~O.,;l ~
do"'- ~(7_
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
20.0
,. D~tint"s Complete Address:
STREET ADDRESS ij .II /J ~;f/ LE TPe-€ ~LJd=f;
CITY
STATE P/1
/JJp PILL-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments . t:&?
C. Discount.- S/"
(1)
ZIP /7tJ//
~drJ~~
., /0, /3
Total Credits (A + B + C ) (2)
~ /{),/5
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
-0
-0
~/t7.z ~
-0-
-p /0/" ~ ~r{
-
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the properly transferred;.......................................................................................... D
b. retain the right to designate who shall use the property transferred or its income; ............................................ D
c. retain a reversionary interest; or.......................................................................................................................... D
d. receive the promise for life of either payments, benefits or care? ...................................................................... D
2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death
without receiving adequate consideration? .............................................................................................................. 15(1
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which
contains a beneficiary designation? ........................................................................................................................ D
No
~
~
~
~
D
rg
~.
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of pe~ury, I declare that I have examined this return. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF ERSON RESPONSIBL F ING RETURN
ADDR / gd'W a
SIGNATURE OF PREPARE OTHER THAN REPRESENTATIVE
~~ W. oL/7.f.:2..
ADDRESS
DATE
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disdosure of assets and filing a tax retum are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
/ L. -,;) $9- Y
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80,..Ol'
HARRf~~URG, PA 171Z8-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
CAMPBELL LOUDON
ECKERT SEAMANS
PO BOX 1248
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-20-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
101
'*
IEY-lIi47 EX AFP (12-11>
THELMA
J
Amount Remitted
PA 17108
t ~. .
\ '
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
if€Y=isl;j-EX-AFP-(iZ=ociY-NOYiCE--OF-YNHEiiiTANCi-YAitAPPRAisEMENT-,--ALLOWANCi-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF YEAGER THELMA J FILE NO. 21 01-0598 ACN 101 DATE 08-20-2001
TAX RETURN WAS: ( ) ACCEPTED AS FILED
( X) CHANGED
SEE ATTACHED NOTICE
NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total ~ ~ returns assessed to date.
ASSESSMENT OF TAX:
15. ~unt of Line 14 at Spousal rate
16. ADOUnt of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. ~unt of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
T .
(15) .00 X 00 = .00
(16) 13,500.00 X 045 = 607.50
(17) .00 X 12 = .00
(18) .00 X 15 = .00
(19)= 607.50
AMOUNT PAID
192.38
192.38
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule ,B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. JointlY Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
.00
.00
13.500.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
.00
.00
(11)
(12)
(13)
(14)
D S 0 (+)
INTEREST/PEN PAID (-)
10.13
10.13
Y
DATE
06-22-2001
06-22-2001
E
NUMBER
AA496761
AA496762
PAYMENT MUST BE MADE BY 12-24-2001~.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
13,500.00
00
13,500.00
.00
13,500.00
405.02
202.48
.00
202.48
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
\/6-cZ3r-~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEKENT~ ALLOHANCE OR DISALLOHANCE
OF DEDUCTION~, AND ASSESSKENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-l&41 EX IFP (12-111
GEORGE A YEAGER
14 BROADMOOR DR
MECHANICSBURG: PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
09-24-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
174-05-1787
01128084
AIIount R_i tted
THELMA
J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iEri=is4ri-i)f-AFP--fi1f:ooi------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 09-24-2001
ESTATE OF YEAGER
THELMA
J DATE OF DEATH 03-24-2001
COUNTY
CUMBERLAND
FILE NO. 21 01-0598
TAX RETURN WAS:
S.S/D.C. NO. 174-05-1787
(X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
01128084
FINANCIAL INSTITUTION: MELLON BANK
ACCOUNT NO.
112-982-0286
TYPE OF ACCOUNT: () SAVINGS ()() CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-06-1983
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
6,499.51
0.500
3,249.76
.00
3,249.76
.45
146.24
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-22-2001 AA496760 7.31 331.30
TOTAL TAX CREDIT 338.61
BALANCE OF TAX DUE 192.37CR
INTEREST AND PEN. .00
TOTAL DUE 192.37CR
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ·
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU KAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PURPOSE OF
NOTICE :
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENAL TV:
INTEREST:
To fulfill the require.ents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and subllit with your pay.ant to the Register of Wills printed on the
reverse side.
-- Make check or .oney order payable to: REGISTER OF WILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, eay be requested by coepleting an "APplication
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3J. Applications are available at the Office of
the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for for.s ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraise.ent, allowance, or disallowance of deductions or assess.ent
of tax (including discount or interest) as shown on this Notice .ay object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Departeent of Revenue, Board of APpeals, Dept. 281021, HarriSburg, PA 17128-1021, OR
--electing to have the .atter deter.ined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
Factual errors discovered on this assess.ant should be addressed in writing to: PA Depart.ant of Revenue,
Bureau of Individual Taxes, ATTN: Post Assess.ent Review Unit, DEPT. 280601, HarriSburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150l) for an explanation of ad.inistratively correctable errors.
If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (5%)
discount of the tax paid is allowed.
The 15% tax a.nesty non-participation penalty is coeputed on the total of the tax and interast assessed, and not
paid before January 18, 1996, the first day after the end of the tax aenesty period. This non-participation
penal ty is appealable in the sa88 .anner and in the the sa.e ti.. per iod as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is cherged beginning with first day of delinquency, or nine (9) .onths and one (1) day
froe the date of death, to the date of pay.ent. Taxes which becaee delinquent before January 1, 1982
bear interest at the rate of six (6%) percent per annu. calculated at a daily rate of .000164.
All taxes which becaee delinquent on or after January 1, 1982 will bear interest at a rate which will vary fro.
calendar year to calendar yaar with that rate announced by the PA Depart.ent of Revenue. The applicable
interest rates for 1982 through 2001 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Fector
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 n .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 n .000192
1986 10% .000274 2000 8% .000219
1987 9Z .000247 2001 9% .000247
1988-1991 11% .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becaees delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assesseent. If payeent is .ede after the interest coeputation date shown on the
Notice, additional interest .ust be calculated.
'-/6 ~~9-r
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
NOTICE OF INHERITANCE TAX
APPRAISE"ENT~ ALLOMANCE OR DISALLOMANCE
OF DEDUCTION~, AND ASSESS"ENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-lS41 EX AFP 112-101
MARK F YEAGER
410 APPLETREE RD
CAMP HILL PA 17011
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
09-24-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
174-05-1787
01128086
AlIOUnt R_itted
THELMA
J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ...
Rifv:i5~i-E3f-AFFi-(i1f:oO)------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 09-24-2001
ESTATE OF YEAGER
THELMA
J DATE OF DEATH 03-24-2001
COUNTY
CUMBERLAND
FILE NO. 21 01-0598
TAX RETURN WAS:
S.S/D.C. NO. 174-05-1787
(X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
01128086
FINANCIAL INSTITUTION: MELLON BANK
ACCOUNT NO.
300-070-0397
TYPE OF ACCOUNT: () SAVINGS (>0 CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-06-1983
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
32,052.94
0.166
5,342.26
.00
5,342.26
.45
240.40
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
PAYMENT MUST BE MADE BY 12-25-2001*. TOTAL TAX CREDIT .00
BALANCE OF TAX DUE 240.40
INTEREST AND PEN. .00
TOTAL DUE 240.40
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
PURPOSE OF
NOTICE:
PAVIIENT:
REFUHD (CR):
OBJECTIONS:
To fulfill the require..nts of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and suO-it with your pa~ent to the Register of Wills printed on the
reverse side.
-- Make check or .oney order payable to: REGISTER OF WILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, .ay be requested by c~leting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REY-13l3). Applications are available at the Office of
the Register of Wills, any of the Z3 Revenue District Offices or by calling the special Z4-hour answering service
for fon.s ordering: l-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs:
l-800-447-30Z0 (TT only).
Any party in interest not satisfied with the apprais..ent, allowance, or disallowance of deductions or asses~ent
of tax (including discount or interest) as shown on this Notice .ay Object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Depart.ent of Revenue, Board of Appeals, Dept. Z8l0Zl, Harrisburg, PA l7lZ8-l0Zl, OR
--electing to have the .atter deter.ined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assess.ent should be addressed in writing to: PA Depart.ent of Revenue,
Bureau of Individual Taxes, ATTN: Post Assess..nt Review Unit, DEPT. Z8060l, Harrisburg, PA l7lZ8-060l
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150l) for an explanation of ad.inistratively correctable errors.
DISCOUNT:
PENAL TV:
INTEREST:
If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (57.)
discount of the tax paid is allowed.
The 157. tax ..nesty non-participation penalty is co.puted on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax ..nesty period. This non-participation
penalty is appealable in the sa.e .anner and in the the s..e ti.e period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) .onths and one (1) day
fro. the date of death, to the date of pay.ent. Taxes which bec..e delinquent before January 1, 198Z
bear interest at the rate of six (67.) percent per annu. calculated at a daily rate of .000164.
All taxes which bec..e delinquent on or after January 1, 198Z will bear interest at a rate which will vary fr~
calendar year to calendar year with that rate announced by the PA Depart.ent of Revenue. The applicable
interest rates for 198Z through ZOOl are:
Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor
198Z Z07. .000548 199Z 97. .000Z47
1983 167- .000438 1993-1994 77- .00019Z
1984 117. .000301 1995-1998 97. .000Z47
1985 137. .000356 1999 77- .00019Z
1986 lOX .000Z74 ZOOO 8X .000Z19
1987 9X .000Z47 ZOOl 9X .000Z47
1988-1991 11X .000301
--Int..rest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax beco~s delinquent will reflect an interest calculation to fift....n (15) days
beyond the date of the assess~t. If pa~ent is .&de after the interest co.putation date shown on the
Notice, additional interest .ust be calculated.
.~/6-d.39"'Y
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEKENTL ALLONANCE OR DISALLONANCE
OF DEDUCTION~, AND ASSESSKENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-lS41 EX iFP 112-01)
GEORGE A YEAGER
14 BROADMOOR DR
MECHANICSBURG PA 17nS5
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
09-24-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
174-05-1787
01128085
Allount RelliHecI
THELMA
J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
Rifv:i5~8-E3f-AFFi-(i1f:oO)------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 09-24-2001
ESTATE OF YEAGER
THELMA
J DATE OF DEATH 03-24-2001
COUNTY
CUMBERLAND
FILE NO. 21 01-0598
TAX RETURN WAS:
S.S/D.C. NO. 174-05-1787
(X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
01128085
FINANCIAL INSTITUTION: MELLON BANK
ACCOUNT NO.
300-070-0397
TYPE OF ACCOUNT: () SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-06-1983
X
32,052.94
0.166
5,342.26
.00
5,342.26
.45
240.40
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
X
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-22-2001 AA496760 12.02 685. 13
TOTAL TAX CREDIT 697.15
BALANCE OF TAX DUE 456.75CR
INTEREST AND PEN. .00
TOTAL DUE 456.75CR
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ·
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT"" ( CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PURPOSE OF
NOTICE:
PAYttENT:
REFUND (CR):
OBJECTIONS:
To fulfill the requireeents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and subeit with YOUr paYMnt to the Register of Wills printed on the
reverse side.
-- Make check or eoney order paYable to: REGISTER OF WILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, eay be requested by coepleting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REY-1313). Applications are available at the Office of
the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraiseeent, allowance, or disallowance of deductions or assess.ent
of tax (including discount or interest) as shown on this Notice eay object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Departeent of Revenue, Board of Appeals, Dept. 281021, HarriSburg, PA 17128-1021, OR
--electing to have the eatter detereined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assesseent should be addressed in writing to: PA Departeent of Revenue,
Bureau of Individual Taxes, ATTN: Post Assesseent Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REY-1501) for an explanation of ad.inistratively correctable errors.
DISCOUNT:
PENALTY:
INTEREST:
If any tax due is paid within three (3) calendar eonths after the decedent's death, a five percent (5Z)
discount of the tax paid is allowed.
The lSZ tax aenesty non-participation penalty is coeputed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax ..nesty period. This non-participation
penalty is appealable in the sa.. eanner and in the the seee tiee periOd as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) eonths and one (1) day
froe the date of death, to the date of payeent. Taxes which beca.. delinquent before January 1, 1982
bear interest at the rate of six (6Z) percent per annue calculated at a daily rate of .000164.
All taxes which bec... delinquent on or after January 1, 1982 will bear interest at a rate which will vary froe
calendar year to calendar year with that rate announced by the PA Departeent of Revenue. The applicable
interest rates for 1982 through 2001 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20Z .000548 1992 9Z .000247
1983 16Z .000438 1993-1994 n .000192
1984 llZ .000301 1995-1998 9Z .000247
1985 In .000356 1999 n .000192
1986 10Z .000274 2000 8Z .000219
1987 9Z .000247 2001 9Z .000247
1988-1991 llZ .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becoees delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assess..nt. If paYllent is eade after the interest cOlIPutation date shown on the
Notice, additional interest eust be calculated.
v/,
. ~
/b-0289- Y
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
'*
',-
LOUDON L CAMPBELL, ESQ
ECKERT SEAMANS ETAL
PO BOX 1248
HARRISBURG PA 17108-1248
REV-159! EX AFP 112-10)
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-20-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
101
THElMA
J
f
Allount Rellitted
j
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this fOri! with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-V:i59~-EX--AFP--fi2-:001------.ii-iN-HERI-fANC-i-TA1C-RE-CORD--ADj1iSTMifNT-ii.---------------------________
ESTATE OF YEAGER
THElMA
09-20-2001
J FILE NO. 21 01-0598
~...-... n___.... . {+J AI10UNT PAID
DATE NUI1BER INTEREST/PEN PAID (_)
06-22-2001 AA496761 10.13 192.38
06-22-2001 AA496762 10.13 192.38
06-22-2001 AA496760 10.12 192.37
TOTAL TAX CREDIT 607.51
BALANCE OF TAX DUE .0ICR
INTEREST AND PEN. .00
TOTAL DUE .0ICR
ADJUSTI1ENT BASED ON:
VALUE OF ESTATE:
ADMINISTRATIVE CORR CTION
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. 110rtgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/l1isc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adllinistrative Costs/
l1iscellaneous Expenses (Schedule H)
Debts/l1ortgage liabilities/liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected 9113 Trusts
Net Value of Estate Subject to Tax
10.
11.
12.
13.
14.
TAX:
15. Allount of line 14 at Spousal rate
16. Allount of line 14 taxable at lineal/Class A rate
17. AlIOunt of line 14 at Sibling rate
18. Allount of line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
ACN 101
DATE
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
.00
.00
13,500.00
(8)
13,500.00
(9)
(10)
.00
.00
(11)
(12)
(13)
(14)
.00
13,500.00
.00
13,500.00
(Schedule J)
(5)
(16)
(17)
(18)
.00 X 00 =
13.500.00x 045=
.00X12 =
.00x 15 =
(19)
.00
607.50
.00
.00
607.50
* IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TOTAL DUE IS lESS THAN $1, NO PAYI1ENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU I1AY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORI1 FOR INSTRUCTIONS.)
PAVMENT:
Detach the top portion of this Notice and su~it with your payment made payable to the name and address
printed on the reverse side.
__ Make check or money order payable to: REGISTER OF WILLS, AGENT.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requestad by c~pleting an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of WillS, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-30Z0 (TT only).
REPlV
TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (570) discount
of the tax paid is allowed.
PENAL TV:
The 1570 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of
death to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (670) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOl are:
INTEREST:
Vear
Interest Rate Daily Interest Factor
Vear
Interest Rate
Daily Interest Factor
198Z ZOX .000548 199Z 970 .000Z47
1983 1670 .000438 1993-1994 77- .00019Z
1984 1170 .000301 1995-1998 970 .000Z47
1985 1370 .000356 1999 77- .00019Z
1986 lOX .000Z74 ZOOO 870 .000Z19
1987 970 .000Z47 ZOOl 970 .000Z47
1988-1991 1170 .000301
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Interest is calculated as follows:
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
,
.
REV-1470 EX (6-88)
- INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME FILE NUMBER
YEAGER, THELMA J 2101-0598
REVIEWED BY ACN
Bryan Rondon 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Receipt# AA496760 applied to the estate.
ROW
Paqe 1
v / h - c::2 ::J9~ .y
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-l'D1 EX AFP (12-00)
GEORGE A YEAGER
14 BROADMOOR DR
MECHANICSBURG
DATE
ESTATE OF
DA TE OF DEATH
FILE NUMBER
COUNTY
ACN
09-24-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
01128084
THELMA
J
PA 17055
Allount Reali tted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
NOTE: To insure proper credit to your account, subllit the Upper portion of this forll with your tax payment.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=i6ifj-Ex--AFP--fi'2-.:ooY------...--XNiiERITANCE--YAX--STATEME-NY-CrF-ACCOUNT--...---------------------
ESTATE OF YEAGER THELMA J FILE NO. 21 01-0598 ACN 01128084 DATE 09-24-2001
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF All PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PRO~ECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-24-2001
P R I NC I PAL TAX DUE: ...__.__.___._...._...._....__.____.__..............._..........___......__._.__.__...___._.....__._.__....__._._._._...._..___..
146.24
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-22-2001 AA496760 7.31 138.93
TOTAL TAX CREDIT 146.24
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
*
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS lESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDI~' (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
,J
PAYMENT:
Detach the top portion of this Notice and sub.it with your pay.ent .ade payable to the na.e and address
printed on the reverse side.
If RESIDENT DECEDENT .ake check or .oney order payable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT .ake check or .oney order payable to: COHHONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, .ay be requested by co.pleting an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or fro. the Depart.ent's 24-hour
answering service for for.s ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Depart.ent of Revenue, Bureau
of Individual Taxes, ATTN: Post Assess.ent Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY:
The 15% tax a.nesty non-participation penalty is co.puted on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax a.nesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) .onths and one (1) day fro. the date of
death, to the date of pay~nt. Taxes which beca.e delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annu. calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after
January 1, 1982 will bear interest at a rate which will vary fro. calendar year to calendar year with that rate
announced by the PA Depart.ent of Revenue. The applicable interest rates for 1982 through 2001 are:
Year
Interest Rate DailY Interest Factor
Year
Interest Rate
DailY Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 n .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 n .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Interest is calculated as follows:
--Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assess.ent. If pay.ent is _ade after the interest co.putation date shown on the
Notice, additional interest .ust be calculated.
\. /6 - 0239. Y
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-IU7 EX AFP (12-001
LOUDON L CAMPBELL~ ESQ 'i
ECKERT SEAMANS ETAL
PO BOX 1248
HARRISBURG !~A 17108-1248
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-24-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
101
THELMA
J
Allount R_i Hed
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
NOTE: To insure proper credit to your account~ submit the upper portion of this forll with your tax paYllent.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE~ PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV: i6'ifj-E3f-AFP--fi"2-:ooy------...--iNHERITANCE--YAX--STXfEHE-NY-O-F-Accouiff--...---------------------
ESTATE OF YEAGER THELMA J FILE NO. 21 01-0598 ACN 101 DATE 09-24-2001
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE~ APPLICATION OF ALL PAYMENTS~ THE CURRENT BALANCE~ AND~ IF APPLICABLE~
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-19-2001
P R I NC I PAL TAX DUE: ._................._...............__..........__..._._................____............................____..................._......______....._...........
607.50
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-22-2001 AA496761 10.13 192.38
06-22-2001 AA496762 10.13 192.38
06-22-2001 AA496760 10.12 192.37
TOTAL TAX CREDIT 607.51
BALANCE OF TAX DUE .01CR
INTEREST AND PEN. .00
. IF PAID AFTER THIS DATE~ SEE REVERSE TOTAL DUE .01CR
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $l~
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT"" (CR) ~
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYNENT:
Detach the top portion of this Notice and submit with your payment made payable to the n~e and address
printed on the reverse side.
If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT"
If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA"
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department"s 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent"s death, a five percent (5X) discount
of the tax paid is allowed.
PENALTY:
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6X) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are:
Year
Interest Rate Daily Interest Factor
Year
Interest Rate
DailY Interest Factor
1982 20X .000548 1992 9X .000247
1983 167- .000438 1993-1994 n .000192
1984 llX .000301 1995-1998 9X .000247
1985 13X .000356 1999 n .000192
1986 lOX .000274 2000 8X .000219
1987 9X .000247 2001 9X .000247
1988-1991 llX .000301
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Interest is calculated as follows:
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
~
~
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/0-;39.. if
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
JOINTLY HELD OR TRUST ASSETS
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
ACN
~~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
REV-16l4 EX AFP Cl2-DD>
GEORGE A YEAGER
14 BRoADMooR DR
MECHANICSBURG
09-20-2001
YEAGER
03-24-2001
21 01-0598
CUMBERLAND
174-05-1787
01128085
THELMA J
Allount R_itted
PA 17055-0000
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
- CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..
----------------------------------------------------------------------------------------------------------------
REV-1&04 EX AFP (12-00)
__ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS --
DATE 09-20-2001
ESTATE OF YEAGER
THELMA
J DATE OF DEATH 03-24-2001
COUNTY
CUMBERLAND
FILE NO. 21 01-0598
ADJUSTMENT BASED ON:
S.S/D.C. NO. 174-05-1787
ADMINISTRATIVE CORRECTION
JOINT OR TRUST ASSET INFORMATION
ACN
01128085
FINANCIAL INSTITUTION: MELLON BANK
ACCOUNT NO. 300-070-0397
TYPE OF ACCOUNT: () SAVINGS (X) CHECKING () TRUST () TIME CERTIFICATE
DATE ESTABLISHED 01-06-1983
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
32,052.94
0.500
16,026.47
.00
16,026.47
.45
721.20
NOTE: TO INSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
AT THE ADDRESS SHOWN ABOVE.
MAKE CHECK OR MONEY ORDER PAYABLE
TO: "REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-22-2001 AA496760 36.06 685.13
TOTAL TAX CREDIT 721.19
BALANCE OF TAX DUE .01
INTEREST AND PEN. .00
TOTAL DUE .01
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ""CREDIT"" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PAYMENT:
Detach the top portiDn of this NDtice and submit with your payment made payable to the name and address
printed Dn the reverse side.
-- Make check or money order payable to: REGISTER OF WILLS, AGENT.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices Dr fro. the Department.s 24-hour
answering service for fDrms ordering: 1-800-362-2050; services for taxpayers with special hearing
and I or speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this nDtice shDuld be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent.s death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day fro. the date of
death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate Df
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are:
Year
Interest Rate
Daily Interest Factor
Vear
Interest Rate
Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 7% .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 7% .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
NDtice, additional interest must be calculated.
) 't,
REV-1470 EX (6-88)
*'
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
FILE NUMBER
REVIEWED BY
ACN
2101-0598
01128085
YEAGER, THELMA J
Bryan Rondon
ITEM
SCHEDULE NO.
EXPLANATION OF CHANGES
Account jointly held mother and son; therefore, one-half or $ 16,026.47 becomes taxable.
ROW
PaQe 1