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HomeMy WebLinkAbout02-0051 NWEALTH OI ~,LTH:o VITAL RECORDS ,WA90ECED£NT EVER ~ DECEDENT'S EDUCATION "~ U.S.'ARM£D FORCES? ·-'~ ~i'~,= 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 000760 STEVEN J SCHIFFMAN ESQUIRE 2080 LINGLESTOWN ROAD SUITE 201 HARRISBURG, PA 17110-9483 ESTATE INFORMATION: SSN: 207-07-6064 FILE NUMBER: 21-2002- 0051 DECEDENT NAME: BALDWIN E LOUISA DATE OF PAYMENT: 01 / 16/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 10/24/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $15,000.00 TOTAL AMOUNT PAID: 5,000.00 REMARKS: GARY D BALDWIN C/O STEVEN J SCHIFFMAN ESQUIRE SEAL CHECK//1 61 / INITIALS: CW RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS 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 O01009 SCHIFFMAN STEVEN J 2080 LINGLESTOWN RD SUITE 201 HARRISBURG, PA 17110-9483 ........ fold ESTATE INFORMATION: SSN: 207-07-6064 FILE NUMBER: 2102-0051 DECEDENT NAME: BALDWIN E LOUISA DATE OF PAYMENT: 03/27/2002 POSTMARK DATE: 03/25/2002 COUNTY: CUMBERLAND DATE OF DEATH: 10/24/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,062.00 REMARKS: STEVEN J SCHIFFMAN TOTAL AMOUNT PAID: $6,062.00 SEAL CHECK# 186 INITIALS' JA RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS OFFICIAL USE ONLY BENEFICIARY RETURN ONLY :,~ REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA REV 1500 DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN F~LE NUMBER RESIDENT DECEDENT cou(~NTY/CODE YEAR NUMBER HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Baldwin E. Louisa 207-07-6064 DECE- DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 10/24/2001 08/22/1906 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER CHECK APPRO- PRIATE BLOCKS COR- RE- sPoh DENT RECA- PITULA- TION TAX COMPU- TATION 1. Original Return 4. limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. litigation Proceeds Received NAME Steven J. Schiffman, Esq. FIRM NAME (If Applicable) SER[~ATELLI, SCHIFFFLZ~N, ET TELEPHONE NUMBER 717-540-9170 3, Remainder Return ~ i Supplemental Return ~ (date of death prior to 12-13-82) ~, Future Interest Compromise (date of death after 12-12-82} 5. Federal Estate Tax Return Required Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach a copy of Trust) [--I I , Spousal Poverty Credit (date of death between [~ 11. Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) I I (Attach Sch O) COMPLETE MAILING ADDRESS 2080 Lin~lestown Rd., Suite 201 Harrisburg, PA 17110 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortcla,qes & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) [-~ Separate Billin~ Requested (6) 7. Inter. Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) 433,401 OFFICIAL USE ONLY 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 Unes 9 & 10) 12, Net Value of' Estate (Line 8 minus IJne 11) 13. Charitable and Governmental Bequests/Sec 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) (8) 495,216 6,885 3,629 (11) 10,514 (12) 484,702 (13) 0 (14) 484,702 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0 X .0 0 0 (15) 0 16. Amount of Line 14 taxable at lineal rate 484,702 x .0 0. 045 (16) 21,812 17. Amount of Line 14 taxable at sibling rate 0 X ,12 (17) 0 18. Amount of Line 14 taxable at collateral rate 0 x .15 (18) 0 21,812 19, Tax Due (19) 0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only PA I~EV-1560 EX (6-00) Decedent's Complete Address: Pa9e 2 STREET ADDRESS 1 Longsdorf Way Cumberland C,TY I STATE I Z'P Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit 0 B. Prior Payments 15,000 C. Discount 750 21,812 Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 15,750 0 0 Total Interest/Penalty (D + E) (3) 0 4. If Une 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page I Une 20 to request a refund (4) 0 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 6,062 A. Enter the interest on the tax due. (5A) 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 6,062 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 or income of the property transferred; ....................................... I 1 b. ' retain the right to designate who shall use the property transferred or its income; 3 ................ c. retain a reversionary interest; or ........................................................ d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receivinq adequate consideration? ....... ' ............................................ H ~--~ 3. Did de~:edent own an "in trust for" or payable upon death bank account or security at his or her death? ... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................ ~ B 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 ofj~erjury, I declare~'~a'~ I have examined this return, including acco .m. pan.yi.'ng schedules and statements and to the, best of my. knowledge and b.e'~Tef, it is true, ~c. ol?ect/and complete. Declaration of preparer other man me personal representat ves based on inrormation ot which preparer lY~e any knowle~.qe./ . // SIGNATURE (~.FfERSON I;~P,~)I({SIB[~OR FILING RETURN 10205 ~1 ei~¢~/~~ SIG~~~, ~~T R THAN REPRESENTATIVE ADDRESS 2080 %&~9[esbo~ Rd., Su~e ~0~ DATE / / ' Columbia, MD 21046 DATE Harrisburg, PA 17110 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. Il 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) {1.1) (ii)]. The statute does not 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. §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.~. § 9116(1.2) [72 P.S. § 9116(a)(1)]. The tax rate Imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. § 9116{a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER E. Louisa Baldwin If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Gary D. Baldwin 10205 Donleigh Drive, Columbia, MD 21046 ion JOINTLY-OWNED PROPERTY: DESCRIPTION OF PROPERTY % OF DATE OF DEATH LETTER DATE Include name of financial institution and bank ITEM FOR MADE account number or similar identifyin9 number. DATE OF DEATH DECD'S VALUE OF JOINT NO. TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES] 11. A A. 01/07/1998 Chase Manhattan Bank USA, N.~. Account #583-1-166474-0137 120,432 50.000 60,216 2 ~ 03/08/1993 Mellon Bank Checking Account #884-004-4187 3,198 50.000 1,599 ¼ TOTAL (Also enter on line 6, Recapitulation) $ 6 1,8 1 5 9 PA15091 NTF 10878 (If more space is needed, insert additional sheets of the same size) Copyright 1999 Greatland/Nelco LP - Forms Software Only REV-1510 E~( + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER E. Louisa Baldwin This schedule must be completed and filed if the answer to any of questions I through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF INCLUDE NAME OF THE TRANSFEREE, THEIR ITEM RE~TIONSHIP TO DECD & DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXAB~ VALUE NO, ATTACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICAB~) 11. American Fidelity Assurance Company Account #1544115-01 22,971 100.000 3,000 19,971 Transferee: Gary D. Baldwin, Beneficiary Relationship: Son 2 American Fidelity Assurance Company Account #1544115-02 175,103 100.000 0 175,103 Transferee: Gary D. Baldwin, Beneficiary Relationship: Son 3 American Fidelity Assurance Company Account #1023047-01 105,133 100.000 0i 105,133 Transferee: Gary D. Baldwin, Beneficiary Relationship: Son 4 Mass Mutual Financial Group Policy Number 1 123 329 2,700 100.000 0 2,700 Transferee: Gary D. Baldwin, Beneficiary Relationship: Son 5 PSERS Prorated Payment for Period of 10-1-2001 through 10-24-2001 494 100.000 494 0 Transferee: Gary D. Baldwin, Beneficiary Relationship: Son This is not a taxable asset, as decedent had no other right than to assign a beneficiary and receive a monthly payment. 6 Transamerica Annuity Contract #40906246 130,493 100.000 0 130,493 TOTAL ~lsoen~ronline7, Recapitula~on) $ 433,401 9 PA15101 NTF 10877 (If more space is needed, insert additional sheets of the same size) Copyright 1999 Greatland/Nelco LP - Forms Software Only Schedule G (Page 2) Estate of: E. Louisa Baldwin Item No. Description Transferee: Gary D. Baldwin, Beneficiary Relationship: Son DOD Value of Asset % Int. Exclusion Taxable Value Total (Carry forward to main schedule) 0 REV-' 1511E)~ + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER E. Louisa Baldwin Debts of decedent must be reported on Schedule I. ITEM NO, DESCRIPTION AMOUNT FUNERAL EXPENSES: Ewing Bros. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Sl~eet Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Register of Wills TOTAL (Also enter on line 9, Recapitulation) $ 5,860 1,000 25 6,885 (If more space is needed, insert additional sheets of the same size) 9 PA15111 NTF 1O878 Copyright 1999 Greatland/Nelco LP - Forms Software Only REV-' 1512 lEX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER E. Louisa Baldwin Include unreimbursed medical expenses. ITEM NO, DESCRIPTION AMOUNT Alert Pharmacy Services, Carlisle Regional Medical Center Cumberland Crossings Nursing Home Final Bill Howard Burnett, DPM Inc. TOTAL (Also enter on line 10, Recapitulation) $ 28 32 3,544 25 3,629 9 PA15121 NTF 10874 (If more space is needed, insert additional sheets of the same size) Copyright 1999 Greatland/Nelco LP - Forms Software Only REV-'1513 E~( + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER E. Louisa Baldwin RELATIONSHIP TO DECEDENT AMOUNT OR No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) SHARE OF ESTATE II. 1. TAXABLEDISTRIBUTIONS(includeou~i9htspousaldis~ibu~ons) Gary D. Baldwin 10205 Donleigh Drive Columbia, MD 21046 Son 484,702 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART ~ -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 9 PA15131 NTF 70880 (If more space is needed, insert additional sheets of the same size) Copyright lggg Greatland/Nelco LP - Forms Software Only BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-16,~? EX AFP (01-02) CUT ALONG THIS LINE ~ DATE 05-15-2002 ESTATE OF SALDWIN DATE OF DEATH 10-2~-2001 FILE NUHBER 21 02-0051 COUNTY ' CUHBERLAND ACN 101 Amount Remitted HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX. ESTATE OF ]IALDWIN E L FILE NO. 21 02-0051 ACN 101 DATE 05-15-2002 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule,C) ($) 4. Hortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule [) (10) 11. Total Deductions 12. Net Value of Tax Return .00 NOTE: To insure proper .00 credit to your account, .00 submit the'upper portion .00 of this form with your .00 tax payment. 61/815.00 ~55/~01.00 (8) 6,885.00' 15. 14. NOTE: ASSESSHENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate )al Tax Due 19. Princi TAX CREDITS PAYHENT DATE 01-16-2002 05-25-2002 ~95,216.00 (15) .00 x O0 = .00 (16) ~8~,702.00 x 0~5 = 21,812.00 (17) . O0 x 12 = .00 (18) .00 x 15 = .00 (19)= 21,812.00 RECEZPT NUNBER CD000760 CDO01009 IF PAID AFTER DATE IND/CATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT (+) INTEREST/PEN PAID (-) 789 .~7. .00 AHOUNT PAID 15,000.00 6,062.00 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST ANDPEN. TOTAL DUE ' 21,851.~7 59.~7CR .00 59 .~7CR ( ZF TOTAL OUR IS LESS THAN $1, NO PAYHENT TS REQUZRED. IF TOTAL BUR ZS REFLECTED AS A "CREDIT" (CE), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0 Net Value of Estate SubSect to Tax (14) ~8~,702.00 Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill reflect f/gures that include the total of ALL returns assessed to date. 5,629.00 (11) 10.516.00 (12) ~8~,702.00 RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying'on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for Years, t~e Commonaealth hereby bxpressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collateral) rate an any such future interest. To ~ulfill the requirements of Section Il40 ef the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S. Section 9140). Detach'the top portion of this Notice and submit eith your payment to the Register of Hills printed on.the reverse side. --Hake check er money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, mhich ~as not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISiS). Applications are available at the Office of the Register of Nills) any of the Z$ Revenue District Offices, ar by calling the special 24-hour ansaering service for forms ordering:'l-8OO-56Z-ZO50; services for'taxpayers ~ith special hearing and / or/ speaking' needs: 1-800-447-$020 (TT only). . Any party in interest not satisfied*~ith the appraisement, allomance, or disallomance of deduc~ions, or assessment of tax (including discount or interest), as shoNn on this Notice must object ~ithin sixty (60) days of receipt of this Notice by: --~rittan pretest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 1ZIZD-lOZ1, 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 ariting to: PA Department of Revenue, Bureau of Indivldual Taxes, ATTN: Post Assessment Reviee Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid mithin three (5') calend~ months after the decedant's death, a five percent (SI) discount of 'the tax paid is alloNed. The 15Z tax amnesty non-participation penaity 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 mouLd appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning ~ith first Kay 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 l) 198Z bear interest at the rate of six (DX) percent per an'nee calculated at a daiLy rate of .000i64. AlL taxes ahich became delinquent on and after January l, 198Z mill bear interest at a rate ~hich will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue.' The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor 1982 20Z 1985 16X 1985 I~Z 1986 IOZ 1987 9Z 1988-1991 llZ g-Interest is calculatad as falZoas: ~NTEREST = BALANCE OF TAX UNPAID .000548 .000501 .000556 .000Z74 .000247 .000501 Year Interest Rate 199Z 9g 1995-1994 7Z * 1995-1998 9Z 1999 7~ ZOOO 8Z 2001 9Z 2002 6Z Daily Interest Factor .O00Za7 -.O0019g .000247' ' .00019Z .000Z19 .O00Zq7 .000164 X NUHBER OF DAYS DELINQUENT X DA~L¥ INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of tho assessment. If payment is made after the interest computation date sheen mn the Notice, additional interest must b~ calculated. BUREAU OF ZNDZVZDUAL TAXES TNHERZTANCE TAX DZVTSZON DEPT. 280601 HARRTSBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEMENT-'OF ACCOUNT REV-16D? EX AFP (01-D2) STEVEN J SCffIFFMAN ESq SERRATELL! ETAL 2080 LINGLESTWN RD 20 HBG R~.c,.,r,.,~. ............. ,,~, o? DATE 06-10-2002 L-~,~. *:~'*t"'." ~: ~, ..... ~ ESTATE OF BALD~TN DATE OF DEATH 10-2~.-2001 FZLE NUMBER 21 02-0051 '02 JUl_ -p 11:4? COUNTY CUMBERLAND ACN 101 E L Amount Remitted HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGTSTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of thi; for. with your tax pay.ent. CUT ALONG THZS L'rNE ~ RETAZN LOWER PORT'rON FoR YOUR RECORDS ~ REV-1607 EX AFP (01-02) ##~ ZNHERZTANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF BALDWTN E L FZLE NO. 21 02-0051 ACN 101 DATE 06-10-2002 THZS STATEMENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE-STATED ACN ZN THE NAHED ESTATE. SHO~/N BELON ZS A SUHHARY OF THE PRZNCZPAL TAX DUE, APPLTCATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLZCABLE, A PROJECTED ZNTEREST FZGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-06-2002 PRZNCIPAL TAX DUE: ................................................................. : ......................................................................................................................................... 21,812.00 PAYMENTS (TAX CREDZTS): PAYMENT DATE 01-16-2002 05-25~2002 05-28-2002 AMOUNT PAZD RECEZPT NUMBER CD000760 CD001009 REFUND DZSCOUNT (+) ZNTEREST/PEN PAZD (-) 789.q7 .00 .00 15,000.00 6,062.00 $9.q7- TOTAL TAX CREDZT 21,812'00 BALANCE OF' TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULATZONOF ADDZTZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS. ) 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 NILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COHMONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, ahich mas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13153. Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Zq-hmur answering service for forms order[rig: 1-800-$62-ZOS0~ services for taxpayers with special hearing and / or speaking needs: 1-800-qqT-3OZO (TT only). REPLY TO: DISCOUNT: PENALTY: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. 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 allomed. The 15Z 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 (6Z) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 198Z will bear in'rarest at a rate ~hich 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 ZOOZ are: Year Interest Rate Daily Interest Factor Year lntmrest Rate Daily interest Factor 19BZ ZOZ .O005qB 1983 16Z .000q$8 1984 llZ .000501 1985 15Z · 1986 lOZ .000Z74 1987 9Z .000Z47 1988-1991 llZ .* .000301 1992 9Z .000Z47 1993-1994 7Z .00019Z 1995-1998 9Z .000Z47 1999 7Z .00019Z ZOO0 BZ .000219 2001 9Z .000247 ZOOg 6Z .000164 --Interest is calculated as follo~S: INTEREST = BALANCE OF TAX UNPA/D X NUNBER OF DAYS DELINI~UENT X DATLy 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 paym&nt is made after the interest computation date shown on th~ Notice, additional interest must be calculated.