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Home My WebLink About01-0582 PETITION FOR PROBATE and GRANT OF LETTERS Estate of LoV/~t? r= 4oN] s 1- No. 02\ - C \ - S1s~ also known as To: Register of Wj.lls fqr the, J". - Deceased. County of U Jmb.e.^ .4-YI r:: III Social Security No. 2r)'f- - {} 7=-%5 =t- Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut in the last will of the abo)l~decedenJ.. dated and codicil(s) dated trL'/2.t L L"::f. / 'qq cJ the named ,19_ B~::t:; L .KUhl2.. ~ r~CUTf2-L>( f2eIMJlh1 CQ<, j ""'- }j A-rvl t A1 V'18- (stare relevant circumstances, e.g. renunciation, death of executor, etc.) A~rw' Df - , Oecendent was domiciled at death in her last family or principal residen~e at Decendent, then , 19 at Except as follows, decedent did not marry, was not divorced an Clid not have a child born or adopted after execution of the wi! offered for probate; was not the victim of a killing and was never adjudicated incompetent: J, Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania . .Ij( (If not domiciled in Pa.) Personal property in County \f'J Value of real estate in Pennsylvania situated as follows: ~ j_ kL $ $ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codici!(s) presented herewith and the grant of letters TESTAMENTARY (testamentary; administration c. La.; administration d. b.n.c.La.) theron. V; v u c: <lJ ~3 <lJ .... ~<lJ c: -00 c';:: roo.::: ~<lJ ~o.. <lJ '- 50 ;;; c: Ol) Vi WI//'~ /( lIvA.Jjs f. /0 Z G/eVlLU,r)[,f 124 U"/sk/~6 " fM I ~O'CJ l-1)ft~j~ ~~ . OATH OF PERSONAL REPRESENTATIVE COMMONWE~TH OF PE~SYLVANIA l.. ss COUNTY OF Jm~€V'{~ . J The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. CAJdt~. Ie '~14 ~ ,'It".", Ie: 4>A!J':' f- V:l Q:Cj' ;::-: l::l ...... $: ~ :s: N 21 - 01 ... 582 o. Estate of LOUISE E AUNGST , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW JUNE 25, ~ ?OOt in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated APR I L 27, 1990 described therein be admitted to probate and filed of record as the last will of LOUISE E AUNGST TESTAMENTARY WILLIAM K AUNGST and Letters are hereby granted to FEES Probate, Letters, Etc. ......... Short Certificates(2 ) . . . . . . . . . . Renunciation .. ( ~ ). . . . . . . . . . . X-Pages (2) JCP $ 18.00 $ 6.00 $ 5.00 $ 6.00 !J.UU TOTAL _ $ 40 00 Filed ....... .~V~~. .~~,. ?QQ1... . . . . . . . . . A TIORNEY (Sup. Ct. 1.0. No.) ADDRESS PHONE Mailed letters to Executor on 6-25-01 HI (J).SO) REV ')f,% "lis is to certify rhar the information here given IS correctly copied from an original certificare of death duly filed with [ocal R.egistrar. The original certificate will be forwarded to the State Vital Records Office for permanent 'filing. me as WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 No. (~.. !?1.u,. '&'t~1 Local Registrar U p 7386737 9~JAdP < .; rJc.J ( Date Hl05.i4JR." 2187 COMMONWEALTH Of PENNSYLVANIA. DEPARTMENT Of HEALTH. VITAL RECORDS CERTIFICATE OF DEATH ,'YPEif'kINT IN PERMAIIIENT BLACK INK JIlGE (la61 Blf\tIOaYI UNDER 1 YEAR MonIN DaY' STATE FILl NUMBER SOCIAL SECUAIT"l' NUMBER DATE OF OEATH ,MCOItI. 0.), "earl NAME OF DECEOENT IF If $I MldOIe. L<l$l) .. Female .. 207 07 - May 31, 2001 BiRTHPLACE le.......r.d Stale 01 fae.gn COUnlf'lll .. COUNTY OF OERH 82 y,. Harrisburg, Pa. =IyIO lb. Cumberland oc. Mechanicsburg RACE. Amttn:an Il'ldilIn, 8tacIl" Wtl... Me ''-vI DECEDENT'S USUAL OCCUPMION I~v:o,~_:o,=,~:':l,:i' ".. Secretary ".. DECEDENT'S MAILING ADDRESS (Sl'Me, c~. &ale. ZlpCodel 10. White SUAvIYaNQ SPOuse ill ......, 9'\4 "-*' Nm4II State Government MARITAL STATUS. ~ N.~ MMfiMJ, Widowed. ONorced (Speclfyt II. fRHER'S NAME (Fllst. MiCldIe, laSl) 130 W Portland Street Mechanicsburg, Pennsylvania 1705 DECEDENT'S ACTUAL RESIDENCE fSeel/'lUrucbOl\S --I 17..Sh.. Pennsylvania "" --- ~in. Cumberland -' "d.G! :"'-=::..'::'01 MOTHER'S NAME iF".. Middle. Malden Sulnamel ". 17$.O......decedenl6Mdin Divorced - 11b. Coun Jun 2, 2001 lICENSE NUMBER , -., II. INFClAMANT'S NAME cr YP6'Prinl1 John Egresitz William K. Aungst :il '" :l '" ~ ~ Conolite Crematory NAME AND AOOftESS Of FACILITY SChaefferstown, Pa. 17088 2itc:. UCENSE NUM8ER Atk({)sc Il VI hl- ( tJ.{diOV a02-~/i.vt_ J 'Seas..<.--- DuE 10 (OR AS A CONSEOUENCE Of): ORE SKlNEO (MonIl. 0..,. 'IlaaI1 230. 23c. MS CASE REFERRED TO MEDICAl E~~RlCORONER? ....[H F. . ...0 H. I ApptOll.1m&18 PART H: OUwtf Signillcant COfwMioM COfdflbuC6ng to dIIalh, bull f ~ between not'-'sulbn9inU. ~CIIUM gMlf\in AUfT I : onut and dlad\ I : ~ "" " DUE 10 lOA AS A CONSEOUENCE Of): OUE 10lQR ASA CONSEaUE'NCE~'-'-----' \, . WERE AUTOPSY FINDINGS A\WlA8LE PRIOR 10 COMPlETION OF CAUSE OF OERH1 MANNER Of DEATH NaIUl" ~ o o DATE OF INJURY IMonlfl Day. Ye;w1 TIME OF INJURY INJURY AT 'vYOfU(1' DESCRiBe HOW INJURY OCCURRED HomoeKit' o o Cl Pl..ACE OF INJURY. At home. latm~;-*. 'actory, office building. eu: ,Spec.,1v\ 3". _ 0 ...0 Ace.", Pending invesllgalion .j No /B. Yos 0 ...0 Su>c... Could noli be ~l.(mrned +~------- l1111~(~ Me> ,~ 2... 21b. CERTIFIER ICtleck onr, 0I'leI .CERTIFYING PHYStClAN IPhy$lCo;an c~llIyongcau~ 01 iJe,alto oNflefi .lHOIfle. ptl~Si'-,an tldSP<OOOUnced de,altl anOC011pll:le<l Hem 23} To &tM beal 01 1ft, Itnowledg., dealh lK:Cl.UTed 4ue 10 Ita. ca"'''''1 and m.nn.r.. slaled. ... z w @ i;l o o w ~ ~ Z 'PRONOUNCING AND CERTifYING PHYSICIAN (Phr.;..;1df1 boltl tJfU('~(lCtny Ul'dltl dfla..::elll'VIfl910 (.;dUSO,t 01 dedl...l To..... beet 01 m, knoW"d"., d.ath oc:cuultd .1 the lAme, dal., ..nd pIKe, and dua to Iha cauH(aland manner.a .l.ted .MEDICAL EX...MIHER/COAONER On th. b.ai. 0' ...min.llon .nd/Of jnv..lIgation, in my opinion, death occurred at the lime, dale, ilnd plilce, ilnd d",e to Ihe cause(a) and mann.f a. stalad.. . ,..., ..., ... ". YJtFnvlh VlQCJ J4. \ LAST WILL AND TESTAMENT OF LOUISE E. AUNGST I, LOUISE E. AUNGST, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can be conveniently done, and in this respect also, I direct that my remains be cremated. 2. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my two (2) children, to wit, my son, WILLIAM K. AUNGST, and my daughter, BARBARA L. KLAIR, share and share alike, per stirpes. 3. LASTLY, I nominate, constitute and appoint my two (2) child- ren, the aforesaid WILLIAM K. AUNGST and BARBARA L. KLAIR, Co-Executors of this, my Last Will and Testament, and direct that they be excused from posting bond or other security for the faithful performance of -1- ~ .. their duties. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 27th day of April, A. D. 1990. cl!HAA.'"jQ ,C OAA/VI -'r* (SEAL) Louise E. Aungst . Signed, sealed, published and declared by the above-named LOUISE E. AUNGST, as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as wit- nesses. -2- .... " .. COMMONWEALTH OF PENNSYLVANIA ) 55. COUNTY OF CUMBERLAND ) I, LOUISE E. AUNGST , the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and volun- tary act and deed, for the purposes therein contained. Sworn and affirmed to and acknowledged before me by LOUISE E. AUNGST , the testatrix ,this 27th day of April , A. D. 1990. I,.' COMMONWEALTH OF PENNSYLVANIA 7 r ~>:€/.l c....-..--.-.---..-' , ."..,---....-.,-.-- NOTAfcL<.L SEAL MARY S. ROBINSON. NOTARY PUBLIC MECHANICSBURG BORa. CUMBERLAND CO. My ConIIIhs1on Expires Sept. 21, 1991 ) 55. COUNTY OF CUMBERLAND ) ,.' We, the undersigned, J. ROBERT STAUFFER and JOHN K. EAKIN , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testat rix , LOUISE E. AUNGST , sign and exe- cute the instrument as ~/her Last Will and Testament; that the said testat rix, LOUISE E. AUNGST , executed it as kia/her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the testatrix ,signed the Will as witnesses; and that to the best of our knowledge, the testat rix was, at the time, eighteen (18) or more years of age, of sound mind, and under no constraint, duress or undue influence. Sworn and subscribed to before~ me this 27th day of Aoril 1990. NOTARU.L SEAL MARY S. ROBINSON, NOTARY PUBLIC MECHANICSBURG BORO. CUMBERLAND CO. My Commission Expires Sept. 21, 1~91 21 - 01 - 582 RENUNCIATION In Re Estate of Lo (/ /SE: E AVN6iS'r deceased. To the Register of Wills of CI u m b eV' [4vtc:^ County, Pennsylvania. The undersigned BfJr hfrYA- L /(L4-c !2r of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters be issued to (JJt 1//A-rv1 l( Av^)j>T WITNESS hand this day of ,19_. )( ;j-OJr~tJ..-, X A/I/li~) ~J (Signature) I3A-12AMIl- L /(Uh R- 32.2/ N E (3 it, SI?le t (Address) ifF 303 Ocel1Yl Side f\brfh (~>>1pfH,)O 6eAc4 I FL. '330bL. (Signature) (Address) (Signature) (Address) .- ~ t: --- CERTIFCATION OF NOTICE UNDER RULE 5.6(A) Name of Decedent: /..t)()/$G' € fJ//AlqST Date of Death: ~ /3/101 Will No.: 1.0(3/ - 00 $'82.. Admin No.: ~ I .. (;) 1- O'iiB 2- To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6( a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on Name Address ~~ L J(t...A1"- '322, / Ne" 8"Jt S-I- sf F 3tJ3 O,1F/tftJ ~ulR... NIJr-/t., PDWlpMtO B,A~, Fr.. 3~o~2.. Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: J!dd DI ~~/(~ Signature W,J/11f'WI /( Ift,~sf Name /02 G,/elllw'DA. 'jZeI Ddl'SJ~I1~~ I PA \"1-01'1 Address ("tIll 432.-4~59 Telephone Capacity: ~ Personal Representative D Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' /C;l~d.:;i'~ - / INFORMATION NOTICE AND TAXPAYER RESPONSE ?~- c.. FILE NO. 21 01-0582 ACN 01147345 DATE 10-10-2001 REV-1545 EX iFP [09-001 <3i\'r b~rA- /" B L KLAIR 102 GLENWOOD RD DILLSBURG PA 17019 EST. OF LOUISE E AUNGST S.S. NO. 207-07-7057 DATE OF DEATH 05-31-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT D SAVINGS IXJ CHECKING D TRUST D CERTIF , RE"IT PAV"ENT AND FOR"S TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a COpy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questi~ns may be answered by ~alling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5070089509 Date 02-01-1980 Established x 4,575.58 16.667 762.61 .15 114,39 TAXPAYER RESPONSE To insure proper credit to your account, two [2> copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x NOTE: If tax payments are made within three [3> months of the decedent's date of death, you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine [9> months after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. ~ The above information and tax due is correct. ~ 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. PART [!] TAX RETURN - COMPUTATION LINE 1. Date Established 2, Account Balance 3, Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due TAX ON JOINT/TRUST ACCOUNTS If you indicate a different tax rate, please state your relationship to decedent: OF 1 2 3 4 5 6 7 8 x x PART [!] DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) I $ Under penalties of perjury, I declare that the facts I complete to the best of ny knowledge and belief. W Arrw.-.1-- -G~ 13ew~Ct. terLl;' TAXPAYER VsIGNATURE have reported above are true, correct and HOME (q.;-t{) 783- U~~ WORK ( ) TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointlY between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from 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 "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter NOTE: the date the account originally was established or titled in the manner existing at date of death. For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) 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 account or the number of accounts held. If a double asterisk (**) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.7~ (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(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered in the name 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 5o~ (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. *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 O~. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in com.on with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 37, 67, lS7, lS7, 01/01/9S to 06/30/00 07, 67, lS7, lS7, 07/01/00 to present 07, 4,S7,lE lZ7, lS7, CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fuUy in Part 3. If additional space is needed, use plain paper 8 IIZ" x U". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIOUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' /&--c}35-/ INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 01-0582 01147344 10-10-2001 r~/ c REV-1545 EX AFP (09-001 EST. OF LOUISE E AUNGST S.S. NO. 207-07-7057 DATE OF DEATH 05-31-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS [Xl CHECKING o TRUST o CERTIF . K. WILLIAM E ANGUST 102 GLENWOOD RD DILLSBURG PA 17019 REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a COpy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the COMllonwealth of Pennsylvania. Questions may be answered oy callIng (717) 76/-6327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5070089509 Date 02-01-1980 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 4,575.58 16.667 762.61 .045 34.32 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accompany your paYllent to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax payments are lIade within three (3) months of the decedent.s date of death, you lIay deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine (9) 1I0nths after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. ~The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. [] The above inforllation is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due TAX ON JOINT/TRUST ACCOUNTS If you indicate a different tax rate, please state your relationship to decedent: OF 1 2 3 4 5 6 7 8 x x PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) I $ Under penalties of perjury, I declare that the facts I comPlet~e~~~ledge and belief. TAXPAYER SIGNATURE have reported above are true, HOME ("711 ) 432.- c.{ ~~ WORK ( ) TELEPHONE NUMBER correct and /tJ/tf!) /01 DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fullY taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fuUy. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. Z. 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 "B" of Part 1 of the "Taxpayer Response" section. Sign one COpy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept Z8060l, Harrisburg, PA l7lZ8-060l in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of tho return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter NOTE: the date the account originally was established or titled in the manner existing at date of death. For a decedent dying after lZ/lZ/8Z: Accounts which the decedent put in joint names within one (1) 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 account or the number of accounts held. If a double asterisk (MM) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.7% (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(s) (trust beneficiaries): 1 DIVIDED BY TDTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. MThe tax rate .mposed on the net value of transfers from a deceased ch.ld 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%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others~ adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "CoUateral" class of heirs includes aU other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07101/94 to 12/31/94 3X 6X 15X 15X 01/01/95 to 06/30/00 OX 6X 15X 15X 07101/00 to present OX 4.5XII 12X 15X CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actuallY paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fuUy in Part 3. If additional space is needed, use plain paper 8 lIZ" x U". Proof of payment may be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,?UREAU OF INDIVIDUAL TAXES DE'''T. 280601 ./' HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT AUNGST WILLIAM K 102 GLENWOOD ROAD DILLSBURG, PA 17019 -------- fold ESTATE INFORMATION: SSN: 207-07-7057 FILE NUMBER: 21-2001- 0582 DECEDENT NAME: AUNGST LOUISE E DATE OF PAYMENT: 10/22/2001 POSTMARK DATE: 10/19/2001 COUNTY: CUMBERLAND DATE OF DEATH: 05/31/2001 NO. CD 000416 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01147345 I $114.39 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: WILLIAM K AUNGST CHECK# 2467 SEAL INITIALS: SK RECEIVED BY: REGISTER OF WILLS THIS RECEIPT REPLACED CD 415 $114.39 MARY C. LEWIS REGISTER OF WILLS ~ .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES c:.~~T. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EXI11-96) NO. CD 000415 AUNGST WILLIAM K 102 GLENWOOD ROAD DILLSBURG, PA 17019 ACN ASSESSME T CONTR NUMB ___un_ fold ESTATE INFORMATION: SSN: 207-07-7057 FILE NUMBER: 21-2001- 0582 DECEDENT NAME: AUNGST LOUISE E DATE OF PAYMENT: 10/22/2001 POSTMARK DATE: 10/19/2001 COUNTY: CUMBERLAND DATE OF DEATH: 05/31/2001 REMARKS: WILLLlAM K AUNGST CHECK# 2467 SEAL t INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS THIS RECEIPT IS BEING REPLACED WITH RECEIPT CD 416 AMOUNT $114.39 $114.39 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT AUNGST WILLIAM K 102 GLENWOOD ROAD DILLSBURG, PA 17019 ____un fold ESTATE INFORMATION: SSN: 207-07-7057 FILE NUMBER: 21-2001- 0582 DECEDENT NAME: AUNGST LOUISE E DA TE OF PAYMENT: 10/22/2001 POSTMARK DATE: 10/19/2001 COUNTY: CUMBERLAND DATE OF DEATH: 05/31/2001 NO. CD 000417 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01147344 I $34.32 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: WILLIAM K AUNGST CHECK# 2466 SEAL INITIALS: SK RECEIVED BY: $34.32 MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS );/': - ", ,;-'" 'C--, / (C".../ '~.('i-)cJ - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 *' NOTICE OF INHERITANCE TAX APPRAISE"ENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTION~, AND ASSESS"ENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX AFP 112-00l Aecoraed -Ofhce of Register of Wins BARBARA L KLAIR 102 GLENWOOD RD DILLSBURG '01 NOV 26 All :49 PA alM-c.__. C:ourt Cumberland Co., PA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 11-26-2001 AUNGST 05-31-2001 21 01-0582 CUMBERLAND 207-07-7057 01147345 LOUISE E Allount Rellitted 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 ~ RE-v=is4-i-ix--AFP--fi2-:oo1------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-26-2001 ESTATE OF AUNGST LOUISE CUMBERLAND E DATE OF DEATH 05-31-2001 FILE NO. 21 01-0582 TAX RETURN WAS: COUNTY S.S/D.C. NO. 207-07-7057 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK TYPE OF ACCOUNT: DATE ESTABLISHED ACN 01147345 ACCOUNT NO. 5070089509 ( ) SAVINGS (x> CHECKING ( ) TRUST ( ) TIME CERTIFICATE 02-01-1980 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 4,575.58 0.166 762.61 .00 762.61 .15 114.39 X X TAX CREDITS: 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." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) PAYMENT MUST BE MADE BY 03-01-2002*. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 114.39 INTEREST AND PEN. .00 TOTAL DUE 114.39 · 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" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion reverse side. -- Make check or money of this Notice and submit with your payment to the Register of Wills printed on the order payable to: REGISTER OF WILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvenia 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 by calling the special 24-hour answering service for forms 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 appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment 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 administratively correctable errors. 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. 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. This non-participation penalty is appealable in the same manner and in the the same time 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) 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or 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 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 Notice, additional interest must be calculated. / l .. L-: .:-.. ",/- I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 '* NOTICE OF INHERITANCE TAX APPRAISEKENT~ ALLONANCE OR DISALLOHANCE OF DEDUCTION~, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX AFP liZ-DOl Recoraed Ctce of Register of Wi'hs WILLIAM E ANGUST 102 GLENWOOD RD DILLSBURG -01 tIJV 26 All :49 PAOieIh4: ,. Court Cumberiand Co.. PA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSNI'DC ACN 11-26-2001 AUNGST 05-31-2001 21 01-0582 CUMBERLAND 207-07-7057 01147344 Anount Renitted LOUISE E 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 ~ RE-v:i5~i-Ex--AFFi-[i2-:o0)------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-26-2001 ESTATE OF AUNGST LOUISE COUNTY CUMBERLAND E DATE OF DEATH 05-31-2001 FILE NO. 21 01-0582 TAX RETURN WAS: S.S/D.C. NO. 207-07-7057 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK TYPE OF ACCOUNT: DATE ESTABLISHED ACN 01147344 ACCOUNT NO. 5070089509 ( ) SAVINGS (x> CHECKING ( ) TRUST ( ) TIME CERTIFICATE 02-01-1980 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 4,575.58 0.166 762.61 .00 762.61 .45 34.32 X X TAX CREDITS: 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." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) PAYMENT MUST BE MADE BY 03-01-2002~. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 34.32 INTEREST AND PEN. .00 TOTAL DUE 34.32 · 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" ( CRl, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. l PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion reverse side. -- Make check or money of this Notice and submit with your payment to the Register of Wills printed on the order payable to: REGISTER OF WILLS, AGENT. 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-13l3). 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 forms 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 appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment 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 administratively correctable errors. 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. 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. This non-participation penalty is appealable in the same manner and in the the same time 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) 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 (6%) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on or 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 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 NUMBER 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 Notice, additional interest must be calculated. } b~ ;;{3Y-! BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT Sl- ~ 0~ REV-I'D7 EX AFP liZ-DOl Recoros :] Register '01 NOV 30 ice of DA TE '\!Viils ESTATE OF DATE OF DEATH FILE NUMBER P 3 :20 COUNTY ACN 11-26-2001 AUNGST 05-31-2001 21 01-0582 CUMBERLAND 01147345 LOUISE E BARBARA L KLAIR 102 GLENWOOD RD DILLSBURG PA 17C1,"k-c Climbenand Amount Remitted Lourt . PA 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 form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =i6'ifj-Elf-AFP--i'i'2-:ooY------...--fNifERiYANcE--fAx--sTA-fEHE-tif-irF'-Ac-coLitif--...---------------- ----- ESTATE OF AUNGST LOUISE E FILE NO.21 01-0582 ACN 01147345 DATE 11-26-2001 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: 11-26-2001 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................... 114.39 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-19-2001 CDOO0416 .00 114.39 TOTAL TAX CREDIT 114.39 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 "CREDIT"" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name 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: COHI10NWEAL TH 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-13l3). Applications are available at the Dffice 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 end 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 (570) discount of the tax paid is allowed. PENALTY: 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: 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 I, 1982 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 I, 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: Daily Interest Factor Year Interest Rate Daily Interest Factor Year Interest Rate 1982 2070 .000548 1992 970 .000247 1983 1670 .000438 1993-1994 77- .000192 1984 1170 .000301 1995-1998 970 .000247 1985 1370 .000356 1999 77- .000192 1986 1070 .000274 2000 870 .000219 1987 970 .000247 2001 970 .000247 1988-1991 1170 .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 Notice, additional interest must be calculated. / 1R-43%-1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT <~ 1-. V '* REV-1607 EX AFP 112-00l Recoraed Register :ce of V\i ills DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-26-2001 AUNGST 05-31-2001 21 01-0582 CUMBERLAND 01147344 LOUISE E '01 NOV 30 P 3 :20 WILLIAM E ANGUST 102 GLENWOOD RD DILLSBURG PA ~~~-C. . Gourt C.umberlapo Co., PA Allount Rellitted 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, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i6o"7-E3f-AFP--fi1f=ooY------...--iNi.fERli"-ANc'E--TA3f-sTAfEMENT-ifF"-Aircouiff--.-..---------------- -- --- ESTATE OF AUNGST LOUISE E FILE NO,21 01-0582 ACN 01147344 DATE 11-26-2001 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-26-2001 P R I N C I PAL T A X DUE: mmmm.....mm...........m.................................................m................................m..m.......mmmm.m...............................m....m..mm.m.......m.... 34.32 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-19-2001 CDOO0417 .00 34.32 . TOTAL TAX CREDIT 34.32 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 PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name 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: C0l1110NWEAL TH 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-13l3). 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, 8ureau 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 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 (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 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 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 Notice, additional interest must be calculated. .-' dl-DD- ~ Internal Revenue Service Department of the Treasury Date: DO-23/JG DEe 0 5 20m MICHELLE R. STOUDT 144 MT. VIEW RD. SHIPPENSBURG, PA 17257 Estate of: JOYCE L. STEHLEY Deceden t' s Soci.a.l Securi. ty Number: 195-28-2226V Date of Death: JUNE 21, 2000 Person to Contact: BARBARA FUNK Contact Telephone Number: (215) 516- 3946 Estate Tax C.losi.nq Letter (Thi.s i.s not a bi..ll for tax due) Our computation of the Federal tax liability for the above estate is shown below. It does not include any interest or late payment penalties that may be charged, but other penalties have been considered in the computation. You should keep a copy of this letter as a permanent record because your attorney may need it to close the probate proceedings for the estate. This letter is evidence that the Federal tax return for the estate has either been accepted as filed, or has been accepted after an adjustment tnat you agreed to. This is not a formal closing agreement under section 7121 of the Internal Revenue Code. We will not reopen this case, however, unless Revenue Procedure 94-68, reproduced on the back of this letter, applies. If you have any questions about this letter, please write or call the person whose name and telephone number are shown at the top of this letter. If you write to us with questions about this letter, please provide your telephone number and the most convenient time for us to call if we need additional information. please attach this letter to any correspondence to help us identify your case. Keep the copy for your records. Thank you for your cooperation. Sincerely yours, . ~~e~ Enclosure: Copy of this letter Tentative tax.................................................................................................................................................$ 511, 439 . 00 Less: Aggregate gift taxes payable (for gjrts made after 12-31-76)........................$ -0- Unified credit........................................................................................................$ 220, 550 . 00 Credit for State death taxe................................................................................$ 57, 7 98 . 00 Credit for Federal gift taxes (on gift. prior to 1-1-77)......................................$ -0- Credit for foreign death taxes.............................................................................$ -0- Credit for tax on prior tran.fers...........................................................................$ -0- Total .ubtraction................................................................................................................................ ...........$ 2 7 8 , 348 . 0 0 Net estate tax.................................................................................................................................................$ 233, 091 . 00 Penalties, if any ..............................................................................................................................................$ - 0- ( over) P. o. Box 331, Bensalem, PA 19020 Letter 627(SC) (Rev. 5-86) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128.0601 REV.1162 EX(11.96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002384 DUPLICA TE AUNGST WILLIAM K 102 GLENWOOD ROAD DILLSBURG, PA 17019 h______ fold ESTATE INFORMATION: SSN: 207-07-7057 FILE NUMBER: 2101-0582 DECEDENT NAME: AUNGST LOUISE E DATE OF PAYMENT: 04/03/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 05/31/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $115.08 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: WILLIAM K AUNGST -POSTMARK? UNREADABLE FILED IN MARCH 2003 CHECK# 604 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $115.08 DONNA M. OTTO DEPUTY REGISTER OF WILLS ~ REV-1500 E:\ (6-00) 16 -cQ3R- I REV-1500 FILE NUMBER '2..1 - 01 o '5 BL_ NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT COUNTY CODE YEAR SOCIAL SECURITY NUMBER '20=1 - 0=1- - +0571- THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Return (date ot death prior to 12-13-82) D 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Mach Sch 0) I- Z W C w (J w c DECEDENT'S NAME (LAS)\ FIRST, AND MIDDLE INITIAL) /vUIV qST, !dJt)(.Se E DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 5'/3// 01 ~/ZI/IB (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) COMPLETE MAILING ADDRESS 102. 61ellJ W Ddd Ddls hvv6 I t?/.J !2cJ / ::;'0 Ie, OFFICIAL USE ONLY l I I I I I I x.o_ (15) x .0_ (16) x .12 (17) /OS; bB x .15 (18) (19) 5/ Ib~D13 W I- :.:::!!;C/l ult::':: wD-U :1:00 ult:..J D-lXl D- el: [K] 1. Original Return D 4. Limited Estate D 6. Decedent Died Testate (Mach copy ot Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (date otdeath after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy ofTrust) D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) (8) LIS 7'3./b I- Z W C Z o D- C/l W It: It: o U NAME W,II'4-m Ie IJv ST (11) "3 (,97 .S-I (12) Z +- :s . t.r (13) (14) $ g=1S.e:,.r FIRM NAME (If Applicable) TELEPHONE NUMBER (7' 7 ) 4~z -'-13 sY 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1) (2) (3) (4) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) z o ~ ..J ~ !:: Q. <( (J w 0::: 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) :!/ 15=1-3. Ib 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) /'(10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) ~ 3~C;=1.57 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o ~ ~ ~ Q. :E o u >< ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate $ rn,:> . c..s- 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Complete Address: STREET ADDRESS J3tJ W P ,,,.+1 ~l S+ _ P,rf{~ ~v".f v",A 'It I CITY tY1 eq,E/1HII, c.>ScI L'i I STATE fJiJ T ZIP l"7 0 SS- / Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) ~ /0 S .08 Total Credits (A + B + C ) (2) (3) (4) (5) IDS-.DB (5A) I 0 . 00 (5B) ~ Id~.D8 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + 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 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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 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;....................................................................................... 0 b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 c. retain a reversionary interest; or.......................................................................................................................... 0 d. receive the promise for life of either payments, benefits or care? ................................................................... 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 No ~ Gd ~ ~ ~ ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Under penalties of perjury. 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. lV,tI,I9W1 j( 10 Z 6IeH.wo~d.. ttv~s+ T2d - 0 1J/$~(,)r~1 P~. ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE W~ Ie:. ADDRESS DATE 3/ICj 103 I 70 '7 DATE 3 It,:;l o~ 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. S9116 (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. S9116 (a) (1.1) (ii)]. The statute does not exempt 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. s9116(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. S9116(1.2) [72 P.S. s9116(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. s9116(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. C REV.1508 EX. 1,.97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY AVNJS f 2../ - 01 - 05""82.. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LOC/f5e FILE NUMBER G Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. VALUE AT DATE DESCRIPTION OF DEATH P N C BA Y\ k , Ma cLtA ~ I C~ '.o..N 2 I 'P.(l. l SAv II1.2>S ; Ckc..k..lIA.O') "-y 1 '5/. L ~ .If [t- 'To,,"", PA.d UY\ -u... A~+ _ \f(v.-lol... >/( '/ga"Q 2. .4 rWV"ll C/l-v\ ~ J(.l"rE' c;. S ~ ... ~ to . I b A p.x F/NMJlll<l L.. C"t Q.. . &). 3. M/N~ ~4 (>Ol..LS I M~ 55L11'i ~ 'bM~='-l LfS-- 0112 W ~ 1'"' ~l.; A1 PP Are l - C1. ~JI) CLot\4-kA 401 &"c( w,ll I 1+t,\Jse~ Ie\. ~bo& s - "5b?.. .. c. ... ~"'Olvt~... - 2' s+ 2. 5b.~O f '20-=1-3. }(., 50.00 ~. ~. 1-. F="uv-vw:':>"'''~ Z> ~ ( ?...+ ') Mise - t?ocks ,e~. C zst) C4SIvt eM ~J. _ Co'otL"'.:>...(-n 4z.~ ctap"stl ."l ckcc.\c.........b ~d. f\ \'O\IE: ) L b6 . (;)0 L..t::>OD ,DO [J. -je"-Jel,,'6 ~ 2~+ l SO, o-c..> TOTAL (Also enter on line 5, Recapitulation) $ 45 =f':s . \ ~ (If more space is needed, insert additional sheets of the same size) 4 REV-1511 EX+ (12-99) ,.~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF LOuise- ~ AVA) 6 SI" FILE NUMBER LI-OI - 0 SB2. Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: 1. M'1e...s ~ne'\A\ ~ -M.z.cltlWltC~~'''';S1 P-<l . ( j;N S Co V etlQ t-\ >Wl'\.e. ~n~\.) ~ l 0 SiS. '5b B ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State _ Zip Relationship of Claimant to Decedent 4. Probate Fees '1>4" .Df) 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. p~, <i\...,,+ I Tv' - c~\,\c I t(tl ~w"', w~o^ (h...J. - t "",-a 0 .3~.'15 "1. 2 (,,0.00 TOTAL (Also enter on line 9, Recapitulation) $ 3Cs <t-=1-. S'I (If more space is needed, insert additional sheets of the same size) t - . ~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: 4:>O\St! e- AUNt;S'T" Date of Death: Co f3b/ 0 I ()/ dK Will No.: 266 t - bD ,cJ32- Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 00 No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes _X No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 00 No 0 c. Copies ofreceipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: '!(J 1'1-/03 J.AlJ..~,+""^' Ie ~ Signature ' W,Jll1tnt l' ,qvlV~sr Name N N ('-..J c: 102 Glen t.Vocx-l i2d Address I) III S "w~ I Y'-<J J 70 P1 (;&7) 4~z.- 4iSCt Telephone No. o N >- = :-;:: 'c) a: rv'\ P .' , . ..- j...,. ,';) ~ , -" . '\,... --' ~ Capacity: 00 Personal Representative o Counsel for personal representative L ~ Cumberland County - Register Of Wills Hanover and High Street Carlislet PA 17013 Phone: (717) 240-6345 Date: 4/09/2003 AUNGST WILLIAM K 102 GLENWOOD ROAD DILLSBURGt PA 17019 RE: Estate of AUNGST LOUISE E File Number: 2001-00582 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULESt NO. 103 SUPREME COURT RULES DOCKET NO. 1t for decedents dying on or after July 1t 1992t the personal representative or his counselt within two (2) years of the decedent's deatht shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 5/31/2003 Your prompt attention to this matter will be appreciated. Thank You. SincerelYt DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: /File Counsel Judge /6 -dQ;3;?- / ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE , NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ofDA TE ESTATE OF DATE OF DEATH FILE NUMBER ",1 Q' 'TGUNTY r./ .~ ACN 05-19-2003 AUNGST 05-31-2001 21 01-0582 CUMBERLAND 101 Reo.),cc' R'.','.' ""t. WILLIAM K AUNGST 102 GLENWOOD RD DILLSBURG .03 MAY 23 PA 1701 ~":)2t: CUmbf.;; *' REY-15~1 EX AFP lOl-05> LOUISE E Allount Rellitted (1) (2) (3) (4) IS) (6) (7) .00 .00 .00 .00 4,573.16 .00 .00 (8) 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 ~ REV =i54-j-EY-AFP-foY:03Y-NcfficE--oF-YNHEififANcE-i"-A'x-APPRAisE'j.fENT~--Ai:.l-owANcE-crR------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF AUNGST LOUISE E FILE NO. 21 01-0582 ACN 101 DATE 05-19-2003 TAX RETURN WAS: I ) ACCEPTED AS FILED I X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds ISchedule B) 3. Closely Held Stock/Partnership Interest ISchedule C) 4. Mortgages/Notes Receivable ISchedule D) 5. Cash/Bank Deposits/Misc. Personal Property ISchedule E) 6. Jointly Owned Property ISchedule F) 7. Transfers ISchedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses ISchedule H) 10. Debts/Mortgage Liabilities/Liens ISchedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts ISchedule J) 14. Net Value of Estate Subject to Tax NOTE: I~ an assessment was issued previOUSly, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate lIS) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: (9) (10) 3,697.51 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 4,573.16 3.697 51 875.65 .00 875.65 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 875.65 X 045= .00 X 12 = .00 X 15 = (19)= .00 39.40 .00 .00 39.40 ~..._... ----. l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID 1-) 04-03-2003 CD002384 2.48- 115.08 TOTAL TAX CREDIT 112.60 BALANCE OF TAX DUE 73.20CR INTEREST AND PEN. .00 TOTAL DUE 73.20CR .00 (1lJ (12) (13) (14) . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS. 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 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 by calling the special 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). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, 80ard of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, 8ureau of Individual Taxes, ATTN: Post Assessment 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-1501) for an explanation of administratively correctable errors. 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. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. 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 (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 2003 are: Interest Daily Interest Daily Interest Rate Factor Year Rate Factor Year Rate Daily Factor Year 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER 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 Notice, additional interest must be calculated. REV-1470 EX (6-88) ). CO~MONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME INHERITANCE TAX EXPLANATION OF CHANGES FILE NUMBER AUNGST, LOUISE E REVIEWED BY ACN 2101-0582 101 Kathryn Harbilas ITEM SCHEDULE NO. EXPLANATION OF CHANGES Changed tax rate from 12 percent to 4,5 percent since a son is a lineal beneficiary. ROW Page 1 // .. / '\., ;UREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1U7 EX AFP 101-05) 'OJ ,JUL 11 1\11 :;z 9 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-23-2003 AUNGST 05-31-2001 21 01-0582 CUMBERLAND 101 LOUISE E WILLIAM K AUNGST 102 GLENWOOD RD DILLSBURG Anount Renitted ~A.17019 l~t. 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, subnit the upper portion of this forn with your tax paynent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i6(fj-E3f-AFP--((ff.:ii3T------...--iNHERi'~fANcE--TAx-slXfEME-NT-OF-Ac-couiff--.-..---------------- -- --- ESTATE OF AUNGST LOUISE E FILE NO. 21 01-0582 ACN 101 DATE 06-23-2003 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: 05-19-2003 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................... 39.40 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-03-2003 CD002384 2.48- 115.08 06-09-2003 REFUND .00 73.20- TOTAL TAX CREDIT 39.40 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 "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name 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-13l3). 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: l-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: l-800-447-30Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Oepartment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z8060l, Harrisburg, PA l7lZ8-060l, 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 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 (6%) 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 Z003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZO% .000548 1987 9% .000Z47 1999 n .00019Z 1983 16% .000438 1988-1991 11% .000301 ZOOO 8% .000Z19 1984 11% .000301 199Z 9% .000Z47 ZOOl 9% .000Z47 1985 13% .000356 1993-1994 n .00019Z ZOOZ 6% .000164 1986 10% .000Z74 1995-1998 9% .000Z47 Z003 5% .000137 --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 Notice, additional interest must be calculated.