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02-0006
PETITION FOR PROBATE and GRANT OF LETTERS Estate of LOIS M. DUPLER also known as No. , Deceased. To: Social Security No. 192 - 05 - 1377 Register of Wills County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitione,r,-who is 18 years of age or older, is the personal representative named in the last will of the above decedent, dated May 26, i995. Decedent was domiciled at death in LOWER ALLEN TOWNSHIP, Cumberland County, Pennsylvania, with her' last family or principal residence at 325 Wesley Drive, Mechanicsburg, C[Jmberland Coun.ty~' P.en.'nsylvania 17055. Decedent, th~h 85 years of age, died December 23, 2001, at Bethany Village, Mechanicsburg, Cumberland County, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution...of the.will offered for probate;, was not the victim of a killing and was never adjudicated incompetent. Decedent at death owned property with estimated values as, follows: (If domiciled in Pa.) All personal property $ 35,000.00 (If not domiciled in Pa.) .Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in PennSylvania situated as follows: $ TOTAL $ 35,000.00' WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith and the grant of letters testamentary thereon. J~00~leck ~rive, Shippensburg, PA 17257 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA · cOUNTy OF CUMBERLAND · The petitioner above-named swears .that the statements in the foregoing petition are true and correct to the best of the knowledge of petitioner and that as personal representative of the above decedent petitioner will Well .a?nd truly administer the est.,ate according to law. Sw°rn to arid Subscribed, ~//'~r~ ~ before me this ,~ day of JAil'S R. DUPLER~ JANUARY; 2002. / Register · ' ' ~.. '. : ~':<:~.Es~te'~LOIS*M.;~UPLER,-Deceased ";::~,~ .:. *"~ "* .::' ' '~". ' DECREE OF PROBATE AND G~NT OF LE~ERS AND NOW, Janua~ 4c~, 2002, 'in c°nSidemtion of the petition a~ached hereto, satisfacto~ proof having been presented before me, IT IS DECREED that the instrument dated May 26, 1995, described therein, be admi~ed to probate and filed of re.rd' as the last will of LOIS M. DUPLER Le~e~ Testamenta~ are hereby granted to JAMES R. DUPLER.' ' ' re~ter of Wills' :----~ FEES Probate, Letters, Etc. $ 70.00 Short Certificates 6 $ ~8.00 · :t~,.~L~,j~n EXTRA PO 2 $ 6-a(~ ~ICP $ ~, OO TOTAL $ 99. oo Filed: J~uARY 4, 2002 HAROLD S. IRWIN III (ID NO 29920) 35 East High Street Carlisle, PA 17013 717-243-6090 CALLED ATTORNEY JANUARY 4, 2002 CD ~:,~'; 0 © coo o_,, 0 LAST WILL AND TESTAMENT 21-02-0006 I, LOIS M. DUPLER, of 418 Bethany Drive, Bethany Village, Mechanicsburg, Cumberland County, Pennsylvania 17055, do hereby make, publish and declare' this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My representative is authorized and empowered to epgage in any business in which I may be engaged at my death, for such period of time after my dehth as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate to my spouse, John C. Dupler. 4. If my spouse does not survive me by a period of at least sixty (60) days, then my estate I give, devise and bequeath to my children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living. 5. I nominate and appoint my son, James R. Dupler, to be the personal rePresentative of my estate, to serve without bond. If he cannot or does not serve, then I nominate and appoint Harold S. Irwin, III to be the substitute personal representative with the same powers and without the filing of any bond. 6. I suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand. and seal this ~--~o'7~' day of ~.'~ , 1995. LOIS M. DUPLEI~- (SEAL) Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFFIDAVIT WE, LOIS M. DUPLER, SHAWN A. KERCHNER and-GAY L. IRWIN, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being 'first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. LOIS M. DUPLER ~ ¢ ' SItAWN A. KERCItNER COMMONWEALTH OF PENNSYLVANIA .'SS: COUNTY OF CUMBERLAND : IRWIN, witnesses, this ~6~ day of Subscribed, sworn to and acknowledged before me by LOIS M. DUPLER, the testatrix herein, and subscribed and sworn to before me by SHAWN A. KERCHNER and GAY L. Notarial Seal Harold 8-Irwin III, Notmy Public Carlisle Bom, Cumberland County My Commission Expires Sept. 14, 1998 LOIS M. DUPLER LAW OFFICES HAROLD S. IR ~ III ATTORNEY-AT-LA W 36 SOUTH PITT STREET CARLISLE, PENNSYLVANIA 17013 717-243-6090 Fax-243-9200 z CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: LOIS M. DUPLER Date of Death: Will No. DECEMBER 23, 2001 2002-0006 Admin. No. 21-02-0006 To the Register: I certify that notice of beneficial interest or estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served, on or mailed to the following beneficiaries of the above-captioned estate on August 11,2001. Name THOMAS J. DUpLER Address 1705 OVERLOOK DRIVE DERBY, KANSAS JAMES R. DUPLER 50 FLECK DRIVE SHIPPENSBURG, PA 17257 BETTY L. PHILLIPS CMR 470 FOX 1672 APO, AE 09165 Notice has now been given to all persons entitled None January 17, 2002 under Rule 5.6(a) except: ~ ~. IRWI~~RE · 35 East High Stre, Carlisle, PA 17013 717-243-6090 Attorney for Estate of Lois M. Dupler zz: 6 v 8[ Nvr ZO. SIl!^A P ~a~si6el=l REV-1500 E~ (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRISBURG,/PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DEGEDENT OFFICIAL USE ONLY · /7- FILE NUMBER 21 02 0006 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER DUPLER, i LOIS M. 192 - 05 - 1371 DATE OF BIRTH I DATE OF DEATH JULY.19, '11916 I DECEMBER 23, 2001 (IF APPLICABL~) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) I SOCIAL SECURITY NUMBER X 1. Original Return __ 2. Supplemental Return I 4. Limited Estate / X 6. Decal dent Died Testate (Attach copy of Will) EX. A -- 9. Litigation Proceeds Received __ 4a. Future Interest Compromise (for dates of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) NAME HAROLD S. IRWIN, III TELEPHONE NUMBER' 717-243-6090 1. Real Estate (Schedule A)- - (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages and Notes Receivable (Schedule D) (4) 5. Cash, Bank Dep & Misc Personal Property (Sched E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers / Misc. Property(Schedule G) (Schedule L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Sched H) (9) 10. Debts, Mortgage Liabilities & Liens (Schedule I)~i 11. Total Deductions (total Lines 9 & 10) (10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests (schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) __ 3. Remainder Return (dates of death prior to 12-13-82) __ 5. Federal Estate.Tax Return Req __ 8. Total No. of Safe Deposit Boxes __ 11. Election to tax (Sec. 9113(A)) (Attach Sch O) COMPLETE MAILING ADDRESS 35 EAST HIGH STREET, SUITES 201/202 CARLISLE, PA 17013 0.00 0.00 0.00 0.00 35,136.49 0.00 0.00 (8) 35,136.49 4,387.20 1,463.26 (11) (12) (13) (14) 5,850.46 '0.00 29,286.03 15. Amount of Line 14 taxable at the spousal rate 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 $29,286.03 x. = (15) 0.00 x .045 = (16) · 1,3.17.87 x .12 = (17). ~. 0.00 x .15 = (18) ' ' 0.00 (19) 1,317.87 Decedent's Complete Address: STREET ADDRESS 325 WESLEY DRIVE CITY I STATE MECHANICSBURG PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) 2. Credits / payments A. Spousal Poverty Credit B. Prior Payments . C. Discount $ 65.89 3. Interest / Penalty if'applicable D. Interest ZIP 17055 (1) $1,317.87 Total Credits (A+B+C) (2) $ 65.89 E. Penalty Total Interest/Penalty (D+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 I + Line 3 is greater than Line 2, enter the difference. This'is the TAX DUE. (5) $1,251.98 A. Enter the interest on the tax due. (SA) ' B. Enter the total of Line 5+5A. This is the BALANCE DUE. (5B)$1,251.98 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 No a. retain the use of income of the property transferred; .................. , ................ X b. retain the right to designate who shall use the property transferred or its income; ........ X c. retain a reversionary interest; or ........................... ; .............. , ................................ X d. receive the promise for life of either payments, benefits or care? ............................... X 2. If death occurred on or before December 123, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .... ~ ............................................................... N/A 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...................................................................................................... X 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ...... X 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 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 personal representative is based on all information of which preparer has any knowledge. SI( rESPONSIBLE FOR FILING RETURN ADDRESS DATE /S'0 FLECK DRIVE, SHIPPENSBURG, PA 17257 FEBRUARY ?, 2002 SII;~'N/~RF_. OF PREPARER OTHER~HAN PERSONAL REPRESENTATIVE 35 EAST HIGH STREET, ~ARLISLtE, For dates of death on or after Ju'13,4,..1,ge4 . PA 17013 . . FEBRUAR 2002 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for~e use of the surviving spouse is 3% [72 P.S. Section 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. Section 9116 (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 0nly 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. Secti .on 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. Section 9116 (1.2)[72 P.S. Section 9116 (a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblingsisi2% [72 P.S. Section 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, REV-1502 EX + (12-85) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER 2002 - 0006 ate should be reported at fair market value a willing seller, neither being compelled to VALUE AT DATE OF' DEATH Received of _ Address. Page No. Estate of Social Security No._ Died Paid Postmark Date_ Tax Estate No. 2._L1 - TOTAL (Also enter on Line 1, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-1503 EX + (4-86) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS AND BONDS ESTATE OF FILE NUMBER LOIS M. DUPLER 2002 - 0006 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH NONE TOTAL (Also enter on Line 2, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) RE~/-1504 E~( + (3-92) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY HELD.STOCK PARTNERSHIP AND PROPRIETORSHIP ESTATE OF LOIS M. DUPLER ITEM NUMBER FILE NUMBER 2002 - 0006 DESCRIPTION NONE TOTAL (Also enter on Line 3, Recapitulation) VALUE AT DATE OF DEATH NONE (If more space is needed, insert additional sheets of same size.) RE'Vol507 EX + (6-86) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES AND NOTES RECEIVABLE ESTATE OF FILE NUMBER LOIS M. DUPLER 2002 - 0006 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH NONE TOTAL (Also enter on Line 4, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) RI~V-1508 E~ + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY ESTATE OF, FILE NUMBER LOIS M. DUPLER 2002- 0006 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) iiEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH MELLON BANK - Checking Account No. 182 - 312 - 6048 (Value as stated on bank statement attached at Exhibit "B") MELLON BANK - Money Market Account No. 885 - 000 - 7181 (Value as stated on bank statement attached at Exhibit "C") HOFFMAN - ROTH FUNERAL HOME, INC. - Pre-paid Funeral Expense Account $ 4,361.84 29,544.65 1,646.93 TOTAL (Also enter on Line 5, Recapitulation) $ 351553.42 (If more space is needed, insert additional sheets of same size.) RI~V-1509 EX + (12:88)' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER LOIS M. DUPLER 2002 -0006 Joint tenant(s): NAME ' ADDRESS RELATIONSHIP TO DECEDENT A. NONE Co Jointly-owned property: ITEM LEi i ~-R DATE DESCRIPTION OF PROPERTY TOTAL DECD'S DOLLAR NO. FOR MADE VALUE % INT. VALUE O JOINT JOINT OF ASSET DECEDENT'.~ TENANT INTEREST NONE TOTAL (Also enter on Line 6, Recapitulation) $ 67,408.26 (If more space is needed, insert additional sheets of same size.) RE¥-1510 EX + (2-87) .. SCHEDULE ? COMMONWEALTH OF PENNSYLVANIA INHERITANCEREsiDENT DECEDENTTAX RETURN I MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER LOIS M. DUPLER 2002 - 0006 THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION OF PROPERTY DATE OF NUMBER Include name of the transferee, their relationship to decedent, date of transfer DEATH % OF EXCLUSION TAXABLE VALUE OF DECD'S (if applicable) VALUE ASSET INTEREST NONE TOTAL (Also enter on Line 7, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) RE~-1511 EX + (7-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 ITEM DESCRIPTION AMOUNT NUMBER A. Funeral Expenses: 1. HOFFMAN - ROTH FUNERAL HOME, INC. $ 1,870.00 B. Administrative Costs: 1. Personal Representative Commissions: Social Security Number of Personal Representative:: Year Commissions Paid: 2. Estimated Total Attorney Fees: HAROLD S. IRWIN, III 2,383.20 3. Family Exemption: Claimant Relationship . Address of Claimant at decedent's death: Street Address City State Zip Code 4. Probate Fees: REGISTER OF WILLS 99.00 C. Miscellaneous Expenses: 1. REGISTER OF WILLS - File Inventory and Appraisement 25.00 2. HAROLD S. IRWIN, III - Notary Fees 10.00 TOTAL (Also enter on Line 9, Recapitulation) $ 4,387.20 (If more space is needed, insert additional sheets of same size.) REV-1512 EX + (1-93) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT sCHEDULE I DEBTS OF DECEDENT~ MORTGAGES~ LIABILITIES AND LIENS ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 ITEM DESCRIPTION AMOUNT NUMBER ALERT PHARMACY- Medical Bill BETHANY VILLAGE - Final Nursing Home Bill 263.26 ,200.00 TOTAL (Also enter on Line 10, Recapitulation) $1,463.26 (If more space is needed, insert additional sheets of same size.) REV'-1513 EX'+ (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NUMBER SHARE OF ESTATE A. Taxable Bequests: 1. THOMAS J. DUPLER SON 113 RESIDUE 1705 OVERLOOK DRIVE DERBY, KANSAS 2. JAMES R. DUPLER SON 113 RESIDUE 50 FLECK DRIVE SHIPPENSBURG, PA 17257 3. BETTY L. PHILLIPS DAUGHTER 113 RESIDUE CMR 470, FOX 1672 APO, AE 09165 ITEM NAME AND ADDRESS OF BENEFICIARY _ AMOUNT OR NUMBER SHARE OF ESTATE B. Charitable and Governmental Bequests: NONE TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on Line 13, Recapitulation) $ NONE (If more space is needed, insert additional sheets of same size.) EXHIBIT "A" LAST WILL AND TESTAMENT I, LOIS M. DUPLER, of 418 Bethany Drive, Bethany Village, Mechanicsburg, Cumberland county, Pennsylvania 17055, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I 'direct my personal representative to pay all of my. debts, funeral and administrative expenses as soon as convenient after my decease. 2. .I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not' specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature' and wherever situate to my spouse, John C. Dupler. 4. If my spouse does not survive me by a period of at least Sixty (60) days, then my estate I give, devise and bequeath to my children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living. 5. ' I nominate and ~appoint my son, James R. Dupler, to be the personal representative of my estate, to serve without bond. If he cannot or does not serve, then I nominate and appoint Harold S. Irwin, IH to be the substitute personal representative with the same powers and without the filing of any bond. 6. I suggest that my personal representative retain the 'services of Harold S. Irwin, ffl, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /¢~ , 1995. day of LOIS M. DUPLEI~- (SEAL) Signed, sealed, .published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFFIDAVIT WE, LOIS M. DUPLER, SHAWN A. KERCHNER and GAY L. IRWIN, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. LOIS M. DUPLER ~ ¢ ' SHAWN A. KERCHNER COMMONWEALTH OF PENNSYLVANIA' ~SS~ COUNTY OF CUMBERLAND : Subscribed, sworn to and acknowledged before me by LOIS M. DUPLER, the testatrix herein, and subscribed and sworn to before me by SHAWN A. KERCHNER and GAY L. IRWIN, witnesses, this Z6~ day of f~t/~4f /4 1995. '" Notary Public (f - I Notarial SeaJ Harold ~. Irwin III, Notary Publ~ Carlisle Boro, Cumberland County My Commission Expires Sept. 14, 1998 EXHIBIT "B" Mellon Bank PERSONAL BANKING STATEMENT DIRECT [NGUZRIE$ TO: MELLON BANK NA I,.111,,,I,,I,1.1,1,1,,,11,1,,I,,,I,,I,1,1,,I,1,1,11,,,,,,111 JOHN CDUPLER L015 ~ DUPLER Z JAMES R DUPLER' 50 FLECK DR SHZPPENSBURG PA 17Z57-972q COMMONHEALTH REGION CARLISLE SHARON 665 N EAST ST CARLISLE PA 17013-Z004 717-243-551! 006~ 0419 18Z-51Z-60~8 PAGE Z OF 5 STATEMENT FROM 11/27/01 THRU 12/24/01 WELCOME TO CITXZENS BANK. YOUR CITIZENS BANK ACCOUNT[S) SHOWN ON THIS STATEHENT ~S~ARE CURRENTLY SERVICED BY MELLON BANK FOR C/TIZENS BANK. IF YOU HAVE ANY QUESTIONS, PLEASE STOP RY YOUR LOCAL SRANCH OR CALL 1-800-566-3983 ANYTIME. THANK YOU FOR ~ANKZNG WITH CITIZENS BANK. RELATIONSHIP SUMMARY DEPOSIT ACCOtJNTS EREHZUIt CHECKING NZTH ~NTEREST TOTAL LOAN ACCOLINTS etrr~T^NozaG PREMIUM CHECKING WITH INTEREST ACCOUNT 182-312-6048 IACCOUNT SUMMARY .: OPENZN~ BALANCE AS OF 11/Z7/01 TOTAL DEPOSITS AND OTHER ADDITIONS TNCLUOZNG Z~EREST CREDZ~D THIS PERIOD TOTAL CHECKS ~Np ~T~E~.~O~HALS /NCLUOZ~ FEES AND CHAR~ES TH/S PER~OD CL~[~ 6ALA~E AS OF ~2/2~/0t AVE~ ~C~ ~A~E AVE~ COLLECTED BALA~E FOR ~AL PERCE~A6E YZELO EA~D Y~R ~AL P;RcE~AGE YIELD EARNED FOR THIS STATEMENT'PER/O0 IS O. ZSZ lhCC~O~g '~c~viT~ ................................................. -761. ]3 098. OS ,0,~8.6(7 ............. 1~./10/ol DESCRIPTION DEPOSITS CHECKS AND OTHER AND OTHER ADO:T[ON~ tq~THORAHALS OPENZI~K~ BALANCE CMECK · 5;585 .......... ' ......... , PIZSC AUTOIIATEO CRED US TREASLq~y $1Z1756~S6CZVZL SERV F [700~[Z H CSF ~,ZZS.77 .. MISC AUTOMATED CRED U~ TRE&SURY · 0310~&O3OSOC SEC 19ZOS~$77A SSA 210.00 CHECK ~ $S86 ................... 7Z0.87 DEPOSIT REF ~OOOOO28OOS&~X~9 ~12.Z5 [NTEREST CREDIT .77 3,233.9~ ~,669.69 ~,$61.O7 EXHIBIT "C" Mellon Bank PERSONAL BANKING STATEMI~NT DIRECT INQUIRIES TO: MELLON JOHN C DUPLER OR 01185 LOIS M DUPLER Oq19 X JAMES R DUPLER 50 FLECK DR SHIPPENSBURG PA 17257-972q' BANK NA COMMONHEALTH REGION CARLISLE SHARON 665 N EAST ST CARLISLE PA 17015-2004 717-2q5-5311 885-000-7181 PAGE 1 OF 2 STATEMENT FROM 11/27/01 THRU 12/24/01 WELCOHE TO CZTZZENS BANK. YOUR C[TZZENS BANK ACCOUNT(S) SHOHN ON THZS STATEHENT [S/ARE CURRENTLY SERVICED BY HELLON BANK FOR CZT[ZENS BANK. [F YOU HAVE ANY QUESTZONS, PL_ASE STOP BY YOUR LOCAL BRANCH OR CALL 1-800-566-3983 ANYTZHE. THANK YOU FOR BANKZNG WZTH CZTZZENS BANK. RELATIONSHIP SUMMARY DEPOSIT ACCOUNTS BALANCE LOAN ACCOUNTS OUTSTANDING GUARANTEED MONEY MARKET 29~S~4.6B TOTAL 29,$44.65 GUARANTEED MONEY MARKET ACCOUNT 885-000-7181 I'~Cco O'~Y'-'~ UMMAR~ ..................... __ _ . ·" OPENING BALANCE AS OF 11/27/01 ZS,R08.70 TOTAL DEPOSITS AND OTHER ADDITIONS INCLUDING INTEREST CREDITED THIS PERIOD +635.95 TOTAL CHECKS AND OTHER NITHDRANALS INCLUDING FEES AND CHARGES THIS PERIOD -.00 CLOSING BALANCE AS OF 12/24/01 29,$q4.65 AVERAGE ACCOUNT BALANCE AVERAGE COLLECTED BALANCE FOR ANNUAL PERCENTAGE YIELD EARNED YOUR ANNUAL PERCENTAGE YIELD EARNED FOR THIS STATEMENT PERIOD IS Z.OOZ IAccO (JNY-'~A C~T i ~'~: m~ ....... ". ' DEPOSITS CHECKS DATE AND OTHER AND OTHER DAILY POSTED DESCRIPTION ADDITIONS NITHDRAHALS BALANCE 11/27/01 OPENING BALANCE 28,908.70 u,..~.,('~ AUTOMATED CRED US TREASURY 312 31~'1736156CIVIL SERV A 2139431 0 CSA ~ ¢'~,,.,~"~1 .'~ 12/03/01 MISC ~P~ 12/24/01 INTEREST CREDIT 44.61 SERVICE CHARGE ................... O0e 12/24/01 CLOSING BALANCE YOUR MONTHLY SERVICE CHARGE (SHONN TO THE RIGHT) HAS BEEN NAIVED THIS MONTH BECAUSE YOU MET THE AVERAGE DAILY BALANCE REGUIREMENT IN YOUR CHECKING ACCOUNT. PLEASE USE THE ACCOUNT RECONCILEMENT FORM LOCATED ON THE LAST PAGE OF THIS STATEMENT TO BALANCE YOUR ACCOUNT. Z9:,$4~. 65 COMMONWEALTH OF PENNSYLVANIA: :SS: COUNTY OF CUMBERLAND : JAMES R. DUPLER, being duly sworn according to law, deposes and says that he is the executor of the estate of LOIS M. DUPLER, late of Lower Allen Township, Cumberland County, Pennsylvania, deceased, and that the within inventory made by him, the said executor of the entire estate of said decedent, consisting of all of the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the inventory represent its fair value as of the date of decedent'~ death Sworn to and subscribed before me ~ day of February, 2002. . ,J'A'IVIE,~ R~ DU']51'ER ' / Not~ iai Seal ) ' Harold $. IrwIr ~lll, Notary P~bllc Cadisle Boro, C~.~;~bedancl~County My Commissipn Explr"{l~"~t, 23, 2002 Member, Pennsylvania ~iation o! Notaries DECEMBER Date of Death: Executor 2001 Day Month Year INSTRUCTIONS An inventory must be filed within three months after appointment of personal representative. A supplemental inventory must be filed within thirty days of discovery of additional assets. Additional sheets may be attached as to personalty or realty. See Article IV, Fiduciaries Act of 1949. Inventory of the real and personal estate of LOIS M. DUPLER, deceased 1, MELLON BANK - Checking Account No. 182 - 312 - 6048 (Value as stated on bank 4,361 84 statement attached at Exhibit "B") 2. MELLON BANK- Money Market Account No. 885 - 000 - 7181 (Value as stated On bank 29,544 65 statement attached at Exhibit "C") 3. HOFFMAN - ROTH FUNERAL HOME, INC. - Pre-paid FUneral Expense Account 1,230 00 TOTAL 35,136 49 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 000839 IRWIN HAROLD S III ESQUIRE 35 EAST HIGH STREET SUITE 201/202 CARLISLE, PA 17013 fold ESTATE INFORMATION: SSN: 192-05-1371 FILE NUMBER: 2102-0006 DECEDENT NAME: DUPLER LOIS M DATE OF PAYMENT: 02/08/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 2/23/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,251.98 TOTAL AMOUNT PAID: $1,251.98 REMARKS: HAROLD S IRWIN III ESQUIRE SEAL CHECK#5169 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DZY/SZON DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 HAROLD S IRWIN III STES 201 ZOZ $5 E HIGH ST CARLISLE COHHONWEALTH * OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTZ~CE .OF INHERITANCE TAX APPRAZSENENT, *AI:LOWAN~E'OR DISALLOWANCE OF DEDUCTTONS AND ASSESSNENT OF TAX. Re~oo, l~c~ -~;'~t: ~cG o'[ DATE Register ESTATE OF ~ATE OF DEATH FILE NUH~ER '0Z APR-1 ~Z:48COUNTY ACN 05-25-2002 DUPLER 12-25-2001 21 02-0006 CUMBERLAND 101 REV-lmm7 EX &FP (01-02) LOIS N Amoun'l: Remi~ed I I, IAKE CHECK PAYADLE AND REH]:T PAYHENT TO." REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~' RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15~7 EX AFP [01-0:~) NOTICE OF INHERITANCE TAX APPRAZSEHENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF DUPLER LOIS NFZLE NO. 21 02-0006 ACN 101 DATE 05-25-2002 TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S*ocks and Bonds (Schedule B) (2). $. CZosely NeZd S~ock/Par~nersh/p Zn~eres~ (Schedule C) ($) ~. Nor~gagas/No~os ReceAvablo (Schedule D} (~) 5. Cash/Bank DeposA~s/Nisc. Personal Proper~y (Schedule E) (5) 6. Jointly O~nad Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Exponsas/Adm. Cos~s/Nisc. Expenses (Schedule H) (9) 10. Deb~s/Hor~gage LAabili~ios/Lions (Schedule ~) (10) 11. To~al Deductions 12. Ne~ Value of Tax Re~urn 35z156 .~9 .00 .00 NOTE: To Ansure proper .00 credA* *o your account, .00 submA~.~ho upper por~Aon of ~hAs form ~i~h your ~ax payment. .00 c~, 387 .ZO 1~6S.26 (11) (12) 15. 1~. NOTE: ASSESSNENT OF TAX: 15. Amoun~ of LAne 1~ a~ Spousal ra~e 16. Amoun~ of LAne 1~ ~axable a~ LAnoal/Class A ra~e 17. Amoun~ of LAne 1~ a~ SAblAng ra~e 16. Amoun~ of Line lq ~axable a* Collateral/Class B ra~e 19. PrincApal Tax Due TAX CREDITS: PAYHENT R[C[ZP1' DZ$COUN[ (+) DATE NUNBER /NTEREST/PEN PAID (-) 02-08-2002 CD0008~9 65.89 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) No~ Value of Es~a~e Sub~ec~ *o Tax Zf an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, reflect f/gures that include the total of ALL returns assessed to date. (8) 35,136 .~,9 29,286.0~ .oo z9, Z86.0:5 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 18 and 19 Nill 1,~17.87 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1~ NO PAYHENT ZS REgUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 1,Z51.98 AHOUNT PAID (15) .00 X O0 = .00 (16) zg,z86.0:5 X OR5 = 1,:517.87 (17) .00 x 1Z = .00 (18) .00 x 15 = .00 (19)= 1,317.87 RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENA£TY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred' in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax c~edit, ehich was not requested on the Tax Return, may be requested by Completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Nills, any Of the 25 Revenue District Offices, or by calling the special 24-hour answering service forforms ordering: 1-800-362-Z050; services for'taxpayers aith special hearing and / or speaking needs: i-800-447-3020 (TT only). -. ' . : Any party in interest not satisfied eith the appraisement, allowance, or disalloaa~ce 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, Board of Appeals, Dept. Z81021, Harrisburg, PA 17128-1021, OR --election to have the matter detmrminad at audit of the account of tho personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should bm addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: ~ost Assessment Raviee Unit, Dept. 280601, Harrisburg, PA 17128-060i 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. If any tax due is*paid eithin three (3) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. The 152 tax amnesty non,participation penalty is computed on the total of the tax and interestassessed, and not paid befor~ January 1D, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable i~ tho same manner and in the the same tiaa period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. '. Interest is charged beginning mith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes mhich became delinquent before January 1, 19DZ bear interest at*the rate of six (62) percent pe.r annum calculated at a daily rate of .000164. All tmxas which became delinquent on and after ~anuary 1~ 1982 mill bear interest at a rate which ~ill vary from calendar year to calendar year ~ith that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year ' Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ . 000546 1992 92 . 000247 1983 167. . 000458 1993-1994 72 . . O00192 198q 117. .000501 1995-1998 97. .000247 1985 137. . 000~56 1999 72 . 000192 1986 107. . 000274 2000 82 . 000219 1987 : 92 . 000247 ZOO1 9Z . O00247 1988-1991 117. .000301 ! ZOOZ 62 . 000164 --Xnterest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZN(~UENT 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 paympntis made after the interest computation date sheen on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.t2 Name of Decedent: LOIS M. DUPLER Date of Death: DECEMBER 23, 2001 Will No. 21- 02 - 0006 Admin No. 2102 - 0006 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: State whether administration of the estate is complete: Yes X No If the answer is No, state When the personal representative reasonably believes that the administration will be complete: If the answer to No. 1 is Yes, state the following: ac Did the personal representative file a final account with the Court? Yes No X July 31, 2002 The-separate Orphans' Court No. (if any) for the personal rePresentative's account is: N/A Did the personal representative state an account informally to the parties in interest? Yes X No Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to.this r~eport. _H.arold S. I_ rwin, III (/ I Attorney for Estat~M. Dupler 35 East High Street Carlisle, PA 17013 717-243-6090 RELEASE I, BETTY L. PHILLIPS, do hereby acknowledge that I have this day had and received from JAMES R. DUPLER, executor, and HAROLD S. IRWIN, III, the legal counsel for the ESTATE OF LOIS M. DUPLER, deceased, the sum of Nine Thousand Nine Hundred Twenty-eight and 58/100 ($9,928.58) Dollars in full satisfaction and payment of my share in the estate. AND THEREFORE, I, the said BETTY L. [HILLIPS, do by these presents remise, release, quit claim, and forever discharge the said executor and attorney, their heirs, executors and administrators, of and from the said share and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatever, from the beginning of the world to the day of the date of these presents. And I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said executor and legal counsel as to this share upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal the day of j~-~ 2002. BE~--~~(sEAL) (~G;'v;;v;GNWF_.ALT;; C,~ PE.".'.".'SYLV~NIA : :SS: CCU:,'T;' CF CU,~,o,-r~,.~ ' On this, the 19~-- day of.M~, 2002, before WITH THE UNITED STATES ARMED FORCES IN EUROPE HANAU LEGAL CENTER APO AE 09165 me, the undersigned officer, personally appeared BETTY L. PHILLIPS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed' same for the purposes therein contained. In Witness whereof, I hereunto set my hand and official seal. Notary Public ~ CHRISI'INA T.VEASEY CPL, US ARI Y RELEASE I, THOMAS J. DUPLER, do hereby acknowledge that I have this day had and received from JAMES R. DUPLER, executor, and HAROLD S. IRWIN, III, the legal counsel for the ESTATE OF LOIS M. DUPLER, deceased, the sum of Nine Thousand Nine Hundred Twenty-eight and 58/100 ($9,928.58) Dollars in full satisfaction and payment of my share in the estate. AND THEREFORE, I, the said THOMAS J. DUPLER, do by these presents remise, release, quit claim, and forever discharge the said executor and attorney, their heirs, executors and administrators, of and from the said share and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, rriatter, cause or thing whatever, from the beginning of the world to the day of the date of these presents. And I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said executor and legal counsel as to this share upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal the day of .Me?', 2002. CC~ ;'~ ~ 0 N~'v,--A LT;--F~ PF-.N N=YLVA,".'~A THdMA'~ J. DUPLER :SS: (SEAL) On this, the ~ i~/' day of J~,~ey, 2002, before me, the undersigned officer, personally appeared THOMAS J. DU. PLER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed same for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. N~TARy I~IBI. J~ | ~ ~ ~~c~,[-~otary Public (SEAL) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11~96) 002243 IRWIN HAROLD S III ESQUIRE 35 EAST HIGH STREET SUITE 201 CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 192-05-1371 FILE NUMBER: 2102-0006 DECEDENT NAME: DUPLER LOIS M DATE OF PAYMENT: 03/04/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/23/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $50.54 TOTAL AMOUNT PAID: 050.54 REMARKS: HAROLD S IRWIN III ESQUIRE SEAL CHECK# 7054 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA: :SS: ek~:'~tor"6f*th-e-e§t~*t~ Of'LOiS M. DUPLER; late of Lower Allen"Township,'Cumberland rCounty, Pennsylvania; deceased,-apdthat the within*inventory made bY. him; the-Said'exeCuto~r:of the entire estate of said decedent, consisting of all of the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each iter~.of the inventory represent its fair value as of the date of decede.nt~,e)eath.~ Sworn to and subscribed before me L~'~,,](,~X-~-' ~ ~ay of February, 2002. ' )Y~'MES ~. D~PLER Executor . 23 DECEMBER 200t Date of Death: Day.. 'Month Year _ . ;,NOT~.~ .SEAL; '111 . . , I~~ ~w,. m.'~OTARY PUB~ i INSTRUCTIONS repr~;s..r!,~tlv... An J'nven~0~,~ muSt be filec~ wl~hi~,--"~hrae month~ after appointment of'personal ' ~" *~ ' ~' · A supplemen.~tal inventory must be filed within thirty days of discovery of additional assets. Additional sheets may be attached as to personalty or realty. See Article IV, Fiduciaries Act of 1949. Inventory of the real and personal estate of LOIS M. DUPLER, deceased 1. MELLON BANK - Checking Account No. 182 - 312 - 6048 (Value as stated on bank 4,361 84 statement attached at Exhibit "B") 2. MELLON BANK - Money Market Account No. 885 - 000 - 7181 (Value as stated on bank 29,544 65 statement attached at Exhibit "C") 3. HOFFMAN - ROTH FUNERAL HOME, INC. - Pre-paid Funeral Expense Account 1,230 00 j .~,L~'~.u.,'~ v~L~.~o~ ,m. ,;~rwr, .a ~.~.~O~A~~ J TOTAL 35,136 49 REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 / ?- - REV-1500 · INHERITANCE TAX RETURN RESIDENT DECEDBNT FILE NUMBER 21 COUNTY CODE DECEDENT'S NAME (LAST, FIRST AND MIDDLEINITIAL) · - - DUPLER, LOIS M. DATE OF BIRTH I DATE OF DEATH JUL,Y 19,49;16: '~. ' : I DECEMBER 23, 2001 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) I SOCIAL SECURITY NUMBER I 1. Odginal Retum X 2. Supplemen, tal Return OFFICIAL USE ONLY SOCIAL SECURITY NUMBER 192 - 05 - 1371 02 YEAR 0006 NUMBER 3. Remainder Return 4. Limited Estate __ 4a. Future Interest Compromis6 (for dates of death after 12-12-82) X 6. Decedent Died Testate __ 7. Decedent Maintained a Living Trust (Attach copy of Will) EX. A (Attach copy of Trust) __ 9. Litigation Proceeds Received __ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) NAME HAROLD S. IRWIN, III TELEPHONE NUMBER 717-243-6090 (dates of death pdor to 12-13-82) __ 5. Federal Estate Tax Return Req __ 8. Total No. of Safe Deposit Boxes __ 11. Election to tax (Sec. 9113(A)) (Attach Sch O) COMPLETE MAILING ADDRESS 35 EAST'HIGH STREET, SUITES 2011202 CARLISLE, PA 17013 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages and Notes Receivable (Schedule D) (4) 5. Cash, Bank Dep & Misc Personal Property (Sched E) (5) 6. Jointly Owned Property (Schedule-F):~ (6) 7. TranSfers / Misc. Property(Schedule G) (ScheduleL) ' ,(7i' ' 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Sched H) (9) 10. Debts, Mortgage Liabilities & Liens (Schedule I) (10) 11, Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests (schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 0.00 1,154.94 0.00 0.00 35,176.37 ,0.00. 0.00 4,458.87 1,463.26 ~O~,jFFICIAL~ 'LISE ONLY (8) 36,331.31 (11) 5,922.13 (12) . (13) 0.00 (14) 30,409.18 15. Amount of Line 14 taxable at the spousal rate 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 x .__ = (15) 0.00 $30,409.18 x .045 = (16) 1,368.41 x .12 = (17) 0.00 $ x .15 = (18) 0.00 (19) 19.~ax due · . 1,368.41 20. ~.~1 ~' * ' - ~.JI~M~N~ ' Decedent's Complete Address: ISTREET ADDRESS 325 WESLEY DRIVE I c~w I STATEPA ZIP 17055 .Tax_Paym.ents_,,and?Cred. i{s:! 1. , Tax 'Due (Page 1'Line 18)' - ' ' Total Credi~ (A+B+C) (2) $1,317.87 ............ A._~...Sp.o.usa! Poverty.Credit ;:';B. Prior Payments $1,'~'~'~1'.98 ........... C. Disdount - - ' ........ $ 65.89 3. Interest / Penalty ifappli~;able D. Interest E, Penalty ' Total Interest/Penalty (D+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 I + Line 3 is grea,ter than Line 2, enter the difference. This is the TAX DUE. (5) $50.54 A. Enter the nterest on the tax due. (5A) . B. Enter the total of Line 5+5A. This is the BALANCE DUE. (5B)$50.54 Make Check Payable to: REGISTER OF WILLS, AGENT %TL- _.__~-T.T.- PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make ~ transfer and: Yes No a. retain the use of income of the property transferred; ................................... X b. retain the right to designate who shall use the property transferred or its income; X .. c. retain a reversionary interest; or ........................................................................... X d. receive the promise for life of either payments, benefits or care? ............................... X If death occurred on or before December 123, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving'adequate consideration? .................................................................... N/A 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? * X 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ...... X 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 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 prepare[' other than personal representative is based on all information of which preparer has any knowledge. RESPONSIBLE FOR FILING~RETURN ...... ~' DA FEBRUARY', 2003 FLECK DRIVE, SHIPPENSBURG, PA 17257 Si~LJ)gE OF ~~~ONAL REPRESENTATIVE 35 EAST HIGH STREET, C LIS E, PA 17013 For dates of death on or after July T,~94 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. Section 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. Section 9116 (a)(1.1)(ii)]. T~e 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 stil! applicable even if the surviving spouse is the only beneficiary. For dates of death on or afte"r 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. Section 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. Section 9116 (1.2)[72 P.S. Section 9116 (a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the di)cedent's siblings is 12% [72 P.S. Section 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. REV-1502 EX + (12-85) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF ..... FILE NUMBER LOIS M. DUPLER 2002-0006 ...... .:~-~, ..... ,.~., (Prope..rty jointly-owned with Right'of Survivorship must be disclosed on Schedule F) All real estate should be reported ~t fair market v~ue which is defih~d-as'th~*price at which property would be exchanged between a willing buyer and a willing seller, neithe[ being co.m. p?l!ed to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER NONE DESCRIPTION ' "~- ' VALUE AT DATE ' OF DEATH TOTAL (Also enter on Line 1, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-:1503 EX ~ (4-86) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS ANDBONDS ESTATE OF FILE NUMBER LOIS M. DUPLER 2002 - 0006 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH THE MONY GROUP - 51 Shares Common Stock 1,154.94 TOTAL (Also enteron Line 2, Recapitulation). $ 1,154.94 (If more space is needed, insert additional sheets of same size.) REV-'1504 EX -;- (3-92) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT · Sch riuEi c. CLOSELY HELD STOCK PARTNERSHIP AND PROPRIETORSHIP ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 ITEM NUMBER NONE DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on Line 3, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-'1507' EX ;. (6-~6) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCH~I~L~ D MORTGAGES AND NOTES RECEIVABLE ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH NONE TOTAL (Also enter on Line 4, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-'1508' EX ~ (2-1~7) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY ESTATE OF LOIS M. DUPLER FILE NUMBER 2002 - 0006 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM NUMBER DESCRIPTION MELLON BANK- Checking Account No. 182 - 312 -6048 (Value as stated on bank statement attached at Exhibit "B") MELLON BANK - Money Market Account No. 885 - 000 - 7181 (Value as stated on bank statement attached at Exhibit "C") HOFFMAN - ROTH FUNERAL HOME, INC. - Pre-paid Funeral Expense Account THE MONY GROUP - Stock Dividend VALUE AT DATE OF DEATH $ 4,361.84 29,544.65 1,646.93 22.95 TOTAL (Also enter on Line 5, Recapitulation) $ 35,576.37 (If more space is needed, inset1 additional sheets of same size.) REV-~1509' EX J,- (12-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-~WNED PROPERTY ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 Joint tenant(s): NAME ADDRESS RELATIONSHIP TO DECEDENT A. NONE Jointly-owned property: ITEM LETTER, DATE DESCRIPTIOf,~ OF PROPERTY TOTAL DECD'S DOLLAR NO. FOR MADE VALUE % INT. VALUE O JOINT JOINT OF ASSET DECEDENT'.~ TENANT INTEREST NONE ? TOTAL (Also enter on Line 6, Recapitulation) $ 67,408.26 (If more space is needed, in~urt additional sheets of same size,) REV-'1510 EX :* (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHI-;DUI;E G INTERVIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 THIS SCHEDULE MUST BE COMPI~ETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION OF PROPERTY DATE OF NUMBER IncJude name of the transferee, their relationship to decedent, date of transfer DEATH % OF EXCLUSION TAXABLE VALUE OF DECD'S {if applicable) VALUE ASSET INTEREST NONE TOTAL (Also enter on Line 7, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-'1511 EX ~- (7-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT sCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF FILE NUMBER LOIS M. DUPLER 2002 - 0006 ITEM DESCRIPTION AMOUNT NUMBER A. Funeral Expenses: 1. HOFFMAN - ROTH FUNERAL HOME, INC. $ 1,870.00 B. Administrative Costs: 1. Personal Representative Commissions: Social Security Number of Personal Representative:: Year Commissions Paid: 2. Estimated Total Attorney Fees: HAROLD S. IRWIN, III 2,429.87 3. Family Exemption: Claimant Relationship Address of Claimant at'decedent's.death: - .... Street Address City State Zip Code 4. Probate Fees: REGISTER OF WILLS 99.00 C. Miscellaneous Expenses: 1. REGISTER OF WILLS - File Inventory and Appraisement 50.00 2. HAROLD S. IRWIN, III - Notary Fees 10.00 TOTAL (Also enter on Line 9, Recapitulation) $ 4,458.87 (If more space is needed, insert additional sheets of same size.) REV-1512 EX + (1-93) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDU~EI DEBTS OF DECEDENT~ MORTGAGES~LIABILITIES AND LIENS ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 ITEM DESCRIPTION AMOUNT NUMBER ALERT PHARMACY - Medical Bill BETHANY VILLAGE - Final Nursing Home Bill TOTAL (Also enter on Line 10, Recapitulation) $ 263.26 1,200.00 $1,463.26 (If more space is needed, insert additional sheets of same size.) REV-'t1513 EX~+ (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI~EDULE J BENEFICIARIES ESTATE OF FILE NUMBER LOIS M. DUPLER 2002- 0006 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NUMBER SHARE OF ESTATE A. Taxable Bequests: 1. THOMAS J. DUPLER SON 1/3 RESIDUE 1705 OVERLOOK DRIVE DERBY, KANSAS 2. JAMES R. DUPLER SON 113 RESIDUE 50 FLECK DRIVE SHIPPENSBURG, PA 17257 3. BETTY L. PHILLIPS DAUGHTER 113 RESIDUE CMR 470, FOX.! 672.- . APO, AE 09165 ITEM NAME AND ADDRESS OF BENEFICIARY AMOUNT OR NUMBER SHARE OF ESTATE B. Charitable and Governmental Bequests: NONE TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on Line 13, 'Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) ~3"EAu' bF I.DIVIDUAL TAXES INHERITANCE TAX DEPT. HARRISBURG, PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE .OF DEDUCTIONS AND ASSESSMENT bF TAX HAROLD S IRWIN 'III STES 201 202 55 E HIGH ST CARL I SL E DATE 05-24-2005 ESTATE OF DUPLER DATE OF DEAT'H 12-25-2001 FILE NUMBER 21 02-0006 COUNTY CUMBERLAND ACM 101 Amount Remitted REV-tS47 EX AFP LOIS M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR. RECORDS - -~ REV-1547 EX AFP C01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF DUPLER LOIS M FILE NO. 21 02-0006 ACM 101 DATE 05-24-2005 TAX RETURN NAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEHENTAL RETURN l.. Real Estate CSchedule A) (1) 2. Stocks and Bonds CSchedule B) $. Closely Held Stock/Partnership Interest CSchedule C) 4. Mortgages/Notes Receivable CSchedule D) C4) 5. Cash/Bank Deposits/Misc. Personal Property CSchedule 6. Jointly Owned Property (Schedule F) C6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS.' 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) lO. Debts/Mortgage Liabilities/Liens CSchedule I) (lO) 11. Total Deductions 12. Net Value of Tax Return NO. 01 .00 1~154.94 .00 .00 459.88 .00 .00 (8) 71.67 .00 NOTE: To insure proper credit to your account~ submit the upper portion of this form with your tax payment. 1,594.82 19. Princt=ai Tax Due TAX CREDITS PAYMENT RECEIPT DATE NUMBER 02-08-2002 CD000859 05-04-2005 CD002245 DISCOUNT C+) INTEREST/PEN PAID C-) 65.89 O0 NTEREST IS CHARGED THROUGH 04-08-2005 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF,THIS FORH · . TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) 16. Amount of Line 14 taxable at Lineal/Class A rate C16) ,17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rat~ (18) .00 x O0 = .00 50,809.18 x 045 = 1,586.42 .00 x 12 = .00 .00 x 15 = .00 (l~)= 1,586.42 AMOUNT PAID 1,251.98 .50.54 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule. J) C15) .00 Net Value of Estate SubSect.to Tax C14) 50,809.18 If an assessment ~as issued previously, lines 1~, 15' and/or 16, 17, 18 and 19 u111 1,568.41 18.01 1.79 19.80 ( IF TOTAL DUE IS LESS THAN ~, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (UR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 15. 14. NOTE: reflect figures that ~nc[ude the total of ALL returns assessed to date. Cll) 71 .~7 (I2) 1,525.15 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND CCR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on' or before December 12, 1982 ~- if any future interest in t~e 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 Ccollaterai) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. C72 P.S. Section 9140). Detach the top portion of this Notice and submit with your 'payment to the Regi.ster of Will's printed on the reverse side. --Hake check or money order payable to: REGISTER OF RILLS, AOENT . 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-151$). Applications are available'at the Office of the Register of Wills, an~ of the 23 Revenue District Offices, or by calii.ng the. special 24-hour ~nswe~ing service for forms ,ordering: 1-800-3&2-2050; services for taxpayers with' special hearing and / or speaking needs: 1-800-447-3020 (TT only).. . Any ~a'r~y in interest not satisfied with the appraisement, a~lowance~'or disallowance of'deductions, or assessment of tax Cincluding discount or interest) as shown on this Notice must ob§ect within sixty C&O) 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 --election to have the matter determined at 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. 280&01, Harrisburg, PA 17128-0&0! Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-i~Oi) for an explanation of administratively correctable errors. If any tax due is paid within three (5) ~alenda~ months after the 'decedent's death, a five percent C~.') discount of the tax paid is allowed. The 15Y. 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 ts 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 (9I months and one (II 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 (6Y.) percent per annum calculated at a daily rate of .000i64. 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 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20X .000548 1987 9X .000247 1999 7Y., .000192 1983 16~. .000438 - 1988-1991 llY. · 000301 2000 8X .000219 1984 llY. .000301 1992 9~. .000247 2001 9~. .000247 ' 1985 13Y. . .000356 1993-1994 7Y. .000192 2002 6Y, .000164 1986 10Y. .000274 1995- ] 998 9Y, .000247 2003 5~, . O00137 --Interest is calculated as follows: INTEREST ='BALANCE OF TAX UNPAID X NUNBER OF *DAYS DELZN~UENT 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) COMMONVVEALTH OF PENNsYLvANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME FILE NUMBER Dupler, Lois M. 2102-0006 REVIEWED BY ACN Daniel Heck 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES E Total on Schedule E was not correctly carried forward to recapitulation page. E Accepted additional assets. · H Accepted additional expenses; ROW Page 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002328 IRWIN HAROLD S III 35 EAST HIGH STREET SUITE 201 CARLISLE, PA 17013 ACN ASSESSMENT CONTROL NUMBER AMOUNT ........ fold 101 $19.80 ESTATE INFORMATION: SSN: 192-05-1371 FILE NUMBER: 2102-0006 DECEDENT NAME: DUPLER LOIS M DATE OF PAYMENT: 03/24/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 2/23/2001 TOTAL AMOUNT PAID: $19.80 REMARKS: HAROLD S IRWIN III ESQUIRE SEAL CHECK# 7280 INITIALS' AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES · INHERITANCE TAX DTVISZON DEPT. 280601 HARRISBURG, PA 17118-0601 ;: COHMONWEALTH OF PENNSYLVANIA DEPARTHENT OF; REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT RE¥-1507 EX AFP (01-05) -RecorOed,,Office of Register of Wills HAROLD S IRWIN III '03 APR 28 P3:00 STES 201 202 :55 E HIGH ST ( rk-O ~:~.~ Oourt CARLISLE PA 1O~Abedand Co., PA DATE Oq-lq-200$ ESTATE OF DUPLER DATE OF DEATH 1Z-IS-ZOO1 FILE NUMBER 21 02-0006 COUNTY CUMBERLAND ACN 101 Amoun'l: Remi~ed LOIS M HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE .. CARLISLE, PA 17015 NOTE: To insure proper credit: ~o your account, submi~ ~he upper por~cion of ~:his fore wi~:h your ~ex payment. CUT ALONG THIS LINE ~ RETA'rN LOWER PORT'rON FOR YOUR RECORDS ~ REV-1607 EX AFP [01-03) ### 'rNHER'rTANCE TAX STATEMENT OF ACCOUNT l~ ESTATE OF DUPLER LOIS M FILE NO. 21 02-0006 ACN 101 DATE Oq-lq-200S THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAMED ESTATE. SHO#N BELOW/ TS A SUMMARY OF THE PRINCIPAL TAX DUE:' APPLICAT/ON OF ALL PAYMENTS,, THE CURRENT BALANCE:, AND,, IF APPLICABLE,, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 0S-2q-2005 PRINCIPAL TAX DUE: .......................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 1,$86.q2 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER. INTEREST/PEN PAID (-) AMOUNT PAID 02-08-2002 05-0q-2005 05-2q-2005 FOR CD000859 CDOOZZq$ CDOOZ$Z8 65.89 .00 1.75- 1,251.98 50.5q 19.80 1,586. q6 TOTAL TAX CREDIT BALANCE OF TAX DUE .'OqCR INTEREST AND PEN. .00 TOTAL DUE .OqCR IF TOTAL DUE IS LESS THAN $1~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS ,FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion o~ this Notice and submit aith your payment made payable to the name and address printed an the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NUN-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. ' REFUND [CA): A refund of a tax credit, which ams nat requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [RE¥-1313). .Applications are available at the Office of the Register of Nills~ any of the Z3 Revenue District Offices or from the Department's .Iq-hour answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: l-BO0-qqT-3OZO (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.' ZB0601, Harrisburg~ PA 17128-0601, phone (717) 787-6S0S. DISCOUNT: PENALTY: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloaed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before ~anuary. iG; 1996, the first day after the end of the tax aanest~ 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 ahich became delinquent before January ly 198Z bear interest at the rate of six [6Z) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after January 1, 19BZ 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 2003 are: Interest Daily Interest Daily Year ' Rate Factor Year Rate Factor 198Z ZOZ .OOOSqB 1987 9g .O00Zfi7 ( 198~ 16Z .000¢S8 1988-1991 11Z .000~01 19Bq llZ .000301 ~99Z 9Z .. .O00Z~7 1985 13~ .000356' 199~-199fi 7Z .OO019Z 1986 - lOX .O00Z7q- 1995-1998 92 .O00Zq7 Interest Dally Rate Factor 1999 7Z .ObO19Z 2000 az .OOOZ19 2001 9Z .OOOZG7 ZOOZ 6Z .00016q 2003 5Z .0001~7 --Interest Js calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes del'inqumnt 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, . . ...