HomeMy WebLinkAbout02-0060PETITION FOR PROBATE and GRANT OF LETTERS
Estate of JANE R BROUGHT No. 21-02-60
also known as To:
Deceased.
Social Security No. 179-12-365ff
Register of Wills for the
County of CUMBERLAND
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), Who is/are 18 years of age or older an the executor
in the last will of the above decedent, dated SEPTEMBER 26, 1986
and codicil(s) dated
BYRON R BROUGHT Passed away 1-9-2002
in the
named
, 19
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in
h er last family or principal residence at
CUMBERLAND County, Pennsylvania, with
325 WESLEY DR MECHANICSBURG
LOWER ALLEN TOWNSHIP
(list street, number and muncipality)
Decendenf, t~ien--z;8'0>- years of age, died JANUARY 14 ,~11~2002 ,
Except as followspdec_eden.t, dtd not marry, was not divorced and did not have a child born or adopted
after execution of fl~ will 6£f~red for probate; was not the victim of a killing and was never adjudicated
incompetent: " - ;' E...-
Decendent at death o~wn~d property with estimated values as follows:
(If domiciled in Pa.f :'/:~ All personal property $
(If not domicil~-ff'fn .Pja:)'..ff Personal property in Pennsylvania $
(If not domiciled-in'Pa.)'- Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
80,000.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters TESTAMENTARY
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
BYRON' PAUL BROUGHT
1910 DULANY PLACE
ANNAPOT.T R: MT~. 91
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF CUMBERLAND ..
The petitioner(s)'~i~e~;~/Ls.wear(s)or affirm(s)that the statements in the foregoing
petition
are
true and correct:tq'~ ~-"~ti6. best:of the,~nowledge and belief of petitioner(s) and that as personal represen-
tative(s) of thi:..~b~o~/.:/deced~ni'"pe:t!ti6~ner(s).: ','---~: will w~,ll' and :~ytrUly ~terdminister t~.~the es~a~co~rT~.nxo,~.~.e tate according? l~w..
Sworn to of affirmed and gUbsc~ibed 'r '~l ~~!_-.-.~oo~,o-{~ \~-
before me this, 17th ~ ' ,day of ! _ _ ~ _ - _ ",.3~'
., I ~ ., Regtster ~/ r '~-
No. 21-02-60
Estate Of JA~ R BROIIGHT , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW JANUARY 17 ~ 2002 in consideration of fi':,e petitior: on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated SEPTEMBER 26, 1986
described therein be admitted to probate and filed of record as the last will of
JANE R BROUGHT ;
and Letters TESTAMENTARY
are hereby granted to · BYRON PAUL BROUGHT
FEES
Probate,' Letters, Etc .......... $ 200.00
Short Certificates( ) .......... $ 9.00
K-page. s. 12.00
enunmanon ................ $
JCP $ 5. O0
TOTAL __ $ 226.00
Filed . .Jggq.IJARY. 1.7. ~. 20.0.2 '
· / / ~ier of Wills
ATTORNEY (S',up. Ct.,I..D. NO.).
ADDRESS
PHONE
105.805 REV 9~86
~ ?Lbciil:,~Re~ist?i~r. Tti'e'o'n:
'L :."~ '..' 3,
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,~ ,,,, / Fe~Tfo? this
:PENNSYLVANI
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· "~'.,5" "~' ".
7Cu'm~erla'fld '
105.805 REV 9/86
tlie~,nf6rmat]on~ ;kere
}'~:~/cO~i~at~.Will
On the balil of eiaminl [ion and o~ i~ve: ion; deil~ 8courted at the IJme~ate
],.." ' ~' .~ . , '~, ,~, ' ,~ ; ..... ' ,::-':L'''"' ..... :,~]"'": .......
LAST WILL AND TESTAMENT OF
JANE R. BROUGHT
21-02-60
I, JANE R. BROUGHT, of Lower Paxton Township, Dauphin
County, Pennsylvania, make, publish, and declare this to be my
Last Will and Testament and hereby revoke all Wills and Codicils
previously made by me.
ITEM I: I direct my personal representative
hereinafter named to pay all my legal debts and funeral expenses,
including the cost of my grave marker, and the administration
expenses of my estate as soon as practicable after my death.
ITEM II: I give and bequeath all my automobiles,
jewelry, wearing apparel, books, pictures, household furniture
and furnishing, and all other articles of household and personal
use or adornment, together with any insurance existing thereon,
to my husband, BYRON V. BROUGHT, if he survives me; but if he
predeceases me, then, to my children, BYRON PAUL BROUGHT and
BARBARA BROUGHT HERNANDEZ, to be divided among them as they shall
see fit, but if said children fail to agree upon such division
within the period of two months ~fter my death, then the items
shall be sold and the proceeds therefrom shall be added to,
become a part of, and administer with my.. residuary estate as
hereinafter set forth.
ITEM III: All the rest, residue and remainder of my
property and estate of every kind and nature and wheresoever
situate, includes all lapse, legacees and bequests, and including.
any property over which I may have a power of appointment at the
time of my death, I give, devise, bequeath, .as follows:
A. If my husband, BYRON R. BROUGHT, survives me, to his
absolutely and forever.
B. If my husband, BYRON V. BROUGHT, predeceases me, one-half
thereof to my son, BYRON PAUL BROUGHT, or if he is not then
living, 'to his issue per s~irpes, and the remaining one-half to
my daughter, BARBARA BROUGHT HERNANDEZ, or if she is not then
living, to her issue, per stirpes.
In the event that a child of mine shall predecease me without
issue him or her surviving, his'or her share.shall be distributed
to my other surviving child, or if none of them is then living,
to his or her issue per stirpes.
ITEM IV: All estate, inheritance, legacy, succession, or
transfer tax, including any interest and penalties thereon,
imposed by any domestic or foreign law with respect to all
property tax, if such law is by reason of my death, whether or
not such property passes under this Will, by operation of law, by
contract or otherwise, shall be paid without any right of
reimbursement from any recipient of any such property, without
any right of apportionment, and withoUt postponement
ITEM V: Should any person entitled to a share of my estate be
a minor at the time of distribution to him or her, and should the
value of such property be more than the amount which may be paid
or delivered to him or her, or in his or her behalf without the
appointment of a guardian or other fiduciary or the delivery of
security, such shall be paid and distributed to my trustee
hereinafter named to be held IN TRUST and managed, invested, and
reinvested, together with the accumulation of income thereon, if
any, and the trustee shall use and apply from time to time such
portion of the income and principal thereof as it deems necessary
or desirable for the minor's reasonable maintenance, support and
complete education, including preparatory, college, post-graduate
or professional training, or to make suchpayments for such
purposes to the guardian or person with whom such minor resides
or directly to or ~for the benefit of the minor without further
--2--
responsibility to such minor or any person taking care of such
minor, and when such minor attains the age of twenty-one (21)
years, any principal or income not so paid or applied shall be
distributed to such minor, or if he or she dies prior thereto, to
his or her personal representative.
ITEM Vi. In addition to the powers granted by law, my personal
represenative shall have the following powers:
(a) to sell at public or private sale, to exchange,
to lease, to pledge, to mortgage, to transfer,
or convert or otherwise dispose of, or grant
options with respect to any and all property,
real or personal, at any time forming a part of
my probate or trust estate, in such manner, at
such time or times, for such purposes, for such
price or prices, and upon.such terms, credits,
and conditions that shall be deemed advisable or
necessary under the circumstances.
(b) To compromise any claim or controversy.
(c) To invest in all forms of property without being
limited to legal investments.
ITEM VII: All' bequests, legacies and devises and all
shares or interest in my estate shall not be subject to
attachment, levy, execution and sequestration for any debt,
contract, obligation, judgment or liability of any legatee,
beneficiary or devisee.
ITEM VII. I nominate and appoint, my husband, BYRON V.
BROUGHT, or if he predeceases me, fails to qualify, or ceases
to act, I nominate and appoint my son, BYRON PAUL BROUGHT or
if he predeceases me, fails to qualify, or ceases to act, I
nominate and appoint my daughter, BARBARA BROUGHT HERNANDEZ,
or if she predeceases me, fails to qualify, or ceases to act,
I nominate and appoint HAMILTON BANK as the sole Executor of
--3--
this, my Last Will and Testament, to serve without bond, for
the faithful performance of duties in any jurisdiction and I
nominate and appoint the HAMILTON BANK as the sole trustee of any
trust created by this, my Last Will and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand this ~
day of ~~~ ~ ~ , 1986. /
In our presence, JANE R. BROUGHT, signed this three (3)
page Wil~l~and declared it to be her Last Will and Testament and
now ~he~ request, in her presence and in the presence of each
oth~, ~e/s~n~ as witnesses:
~ ' Residence
-4-
Commonwealth of Pennsylvania :
:
County of Dauphin :
SS
I, the Testatrix whose name is signed to the attached or
foregoing instrument, having been duly qualified according
to law, do hereby acknowledge that I signed and executed the
instrument as my Last Will; that I signed it willingly and
that I signed it as. my free and voluntary act for the purposes
therein expressed.
Sworn or affirmed to and acknowledged before me by the
above named Testatrix this~ day of~ , 1986.
Notar~ Publi~
t~UiliI,SSURG, P;~ OAU?HIN COUNTY
commonwealth of Pennsylvania :
:
County of Dauphin :
SS
We, the undersigned witnesses whose n~es are signed to
the attached or foregoing instrument, being duly qualified
according to law, do depose and says that we were present and
saw Testatrix sign and execute the instrument as her Last Will;
that she signed willingly and that she executed it as her free
and voluntary act for the purposes therein.expressed; that each
of us in the hearing and sight of the Testatrix signed the Will
as witnesses; and that to the best of our knowledge the Testatrix
was at the time eighteen (18) or more years of age, of sound
mind and under no constraint or undue/~uence.
Sworn or affirmed to and ackno~edged before me by '~'~e above,..
named witnesses this~ ~day of ~ , 1986. .,. '
MY ~MMISSiON EX~ DEC. 19, 1988
-5-
Vel "o3 pu%.'aqtun0
Sll!A~ jo ~', ....
jo
Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Date of Death:
Will No. ~-,k ,---I:~"X_ -- ~ ~ Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate _administration required by Rule 5.6(a), of the Orphans'. Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on ,~-~'~..X~ ~ ~ '~.~:}~.
Name Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: ~'~-& ~, ~' ,~_._~::~c:>'~.
Capacity: __
Signature
Address
Telephone (~)~
t/Personal Representative
CoUnsel for personal representative
REV- 1 500
PENNSYLVANIA
I
0EPARTMENT OF REVENUE iNHERiTANCE, TAx RETURN
DEPT. 280601
HARRISBURG, .* 7 28-0 0 RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
'/?
FILE NUMBER
COUNTY CODE . -Y~--- - N-'~E~---'-
SOCIAL SECURITY NUMBER
Z
~t DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
iii {IF APPLICABLE) SURVIVING SPOUSE'S NAME {LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
,,, ~. Original Retum D 2. Supplemental Retum r--] 3. Remainde~'.Retum (date of death p~or to 12-13~2)
~oo
I-
z
I,u
1:3
z
o
uJ
O
--'] 4a. Future Interest Compromise (date of death alter 12-12-82) [] 5. Federal Estate Tax Return Required
[--] 7. Decedent Maintained a Living Trust (Attach copy of Trust) '! 8. Total Number of Safe Deposit Boxes ~'
[] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [] 11. Electioh to tax under Sec. 9113(A) (Attach Sch'O)
COMPLETE MAILING ADDRESS ~
[-'-'~ 4. Limited Estate
~-~.. Decedent Died Testate (A~ch copy of Will)
]9. Litigation ~roceeds Received
NAME'~~
FIRM NAME (If Applicable)
TELEPHONE NUMBER
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. (4)
5. (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6) -~'~(:~) ~"~._
j-]Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property . (7)
(Schedule G or L)
Mortgages & Notes Receivable (Schedule D)
Cash, Bank Deposits & Miscellaneous Personal Property
8. Total Gross Assets (total Lines 1-7)
9.
Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) '
11. Total Deductions-(total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11) ·
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an eiection to tax has not been
made (Schedule J)
(8)
(11)
(12)
(13)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) x .0 (15)
16. Amount of Line 14 taxable at lineal rate {~_ ~ ~ ~'~ ~----~ x.0~(16)
17, .~ount of Line 14 taxable at sibling rote x ,12 (17)
18. Amount of Line 14 taxable at ~llateml rate x .15 (18)
Decedent's Complete Address:
. CITY ~."~(~.,l~...~ ~,.~--~..'%~.~%~'~:-~.~ ~..~ I STATE
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit ' ;
B. Pdor Payments
3. Interest/Penalty if applicable .
D. ntarest
E. Penalty
4.. If Line 2 is greata~' than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. '
Check box on Page 1 ·Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
~.. Enter the interest on~the~tax due.,
.B. E_.nter'the total of Lin..e 5~+ 5A. This'is the BALANCE DUE.
(1)
Total Credits (A + B + C ) (2)
Total InterestJPenalty ( D + E )
(3)
(4)
(5)
(5A)
(5B)
"" 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; ...... .~..:. ............................................................................... [] ·
b. retain the right to designate who shall use the 'property transferred or its income; ............................................ ' []
c. retain a reversionary interest; or ............................. '....; ............... :.. ..................................................... ~ ................. []
d. receive the promise for life of either payments, benefits or care? ............................................ ' .......................... [] .J~ ·.
· .2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ......... : ...... i .......... ~.~ ........................................................ ; ....................... []
3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? .............. []
4. Did decedent own an Individual Retirement ACCOunt, 'annuity, or other non-probate property which
contains a beneficiary designation? ........ : ............ : ..................................................................................................
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, u.,. eot.. and complete..
Declaration of preparer other than the personal representative is based on all infom~ation of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN · . ~
ADDRESS --' ~'-\ '~ '"~% ' ~::~O ~,..~.
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
· For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1) (i)]. ..
For dates of death dn Or after January 1, 1995, the tax rate imposed on the net value of transfers to 'or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)].'
The statute does not 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 RS. {}9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116(1.2) [72 P.S. {}9i16(a)(1)].
The tax rate imposed on ihe net value of transfers to or for the use of the decadent's siblings is 12% [72 P.S. {}9i16(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.
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
'STOCKS & BONDS
ESTATE OF
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
FILE NUIVlBER
TOTAL (Also enter on line 2, Recapitulation) [, ~:>!~.~.~"~%~'I
(If more space is needed, insert additional sheets of the same size)
EX * (1-97) . ~
COMMONWEALTH OF PENNSYLVAN;A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
ESTATE OF ~I~_~C) ~ ~.~1~ ,, 5 ~'~'~ ~ '~.. - ·
Include the proceeds of litiga~on and the date the proceeds were received by the estate. All property jointly.owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
'DESCRIPTION
TOTAL (Also enter on line 5, Recapitulation)
VALUE AT DATE
OF DEATH
~. :?:)c:, O
(if more space is needed, insert additional sheets of the same size)
REV-1511 EX+~ (12-99) ~,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF. ~
FILE NUMBER
ITEM
NUMBER
Debts of decedent must be reported on Schedule [.
DESCRIPTION AMOUNT
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's add~:ess is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Reiationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
TOTAL (Also enter on line 9, Recapitulation)
2_.
(If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
'ESTATE OF
Include unreimbursed medical expenses.
FILE NUMBER
ITEM
NUMBER
DESCRIPTION
TOTAL (Also enter on line 10, Recapitulation)
(if more space is needed, insert additional sheets of the same size)
AMOUNT
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 001078
BROUGHT BYRON PAUL
1910 DULANY PLACE
ANNAPOLIS, MD 21401
........ fold
ESTATE INFORMATION: SSN: 179-12-3655
FILE NUMBER: 2102-0060
DECEDENT NAME: BROUGHT JANE R
DATE OF PAYMENT: 04/1 7/2002
POSTMARK DATE: 04/1 2/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 01/14/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,178.37
TOTAL AMOUNT PAID:
$4,178.37
REMARKS: BYRON PBROUGHT
SEAL
CHECK//13
INITIALS: AC
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
BUREAU OF ZNDZV/DUAL TAXES
TNHERZTANCE TAX DZVTSZON
DEPT. Z80601
HARRTSBURG) PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
RE¥-1;47 EX AFP [D1-02]
BYRON P BROUGHT
1910 DULANY PL
ANNAPOLIS
DATE 05-27-2002
ESTATE OF BROUGHT
DATE OF DEATH 01-14-2002
FILE NUMBER 21 02-0060
COUNTY CUMBERLAND
ACN 101
Amoun'{: Rem A'l:'{:ed
JANE R
MAKE CHECK PAYADLE 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 (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BROUGHT JANE R FILE NO. 21 02-0060 ACN 101 DATE 05-27-2002
TAX RETURN WAS: (X) ACCEPTED AS FZLED .( ) CHANGED
RESERVATZON CONCERNING FUTURE INTEREST ' SEE REVERSE
APPRAISED, VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2.'S~ocks and Bonds (Schedule B) (2)
$. Closely HeZd S~ock/PartnarshAp Interest (SChedule C) ($)
q. Nortgages/Notes ReceAvable (Schedule D) (~)
$. Cash/Bank DeposAts/NAsc. Personal Property (Schedule E) (5)
6. JoAn~ly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCT/ONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Cos~s/Nisc. Expenses (Schedule H) (9)
10. Deb~s/Nor~gage LAabAIA~Aes/LAens (Schedule 1) (10)
11. To,al Deduc~Aons
12. Ne~ Value of Tax Re~urn
84z589.51
.00
18~198.88
.00
.00 NOTE: To Ansura proper
credA~ ~o your account,
submA~ the upper por~Aon
.00 of ~hAs form wASh your
~ax payment.
.00
(8)
4,005.7Z
15.
1~.
NOTE:
102,788.$9
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
ASSESSMENT OF TAX:
1.6. Amount of LAne I~ a* Spousal ra~e
16. Amount: of LAne 1~ ~axable a~: LAnaal/Class A ra*a
17. Amoun~ of LAne 1~ a~ SAblAng ra~a
18. Amoun~ of Line lq ~axable a~ Colla)cere1/Class B ra~e
19. PrAncApal Tax Due
TAX CREDITS:
PAYHENT RECEIPT DISCOUNT
DATE NUHBER INTEREST/PEN PAID (-)
04-1Z-ZOOZ CD001078 Z19.91
(15) .00 X O0 = .00
(16) 97,759.55 X 045= 4,$98.28
(17) .00 x 1Z = .00
(18) .00 x 15 = .00
(19)= 4,$98.28
AHOUNT PAID
4,178.37
reflect f/gures that include the total of ALL returns assessed to date.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
4,$98.Z8
.00
.00'
.~00
( IF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED.*
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
CharA~able/Governmen~al Bequests.; Non-elected 911:5 Trusts (Schedule J) (1:5) . O0
Ne~: Value of Es~:a~:e Sub,~ec~ ~:o Tax (14) 97,759.55
Tf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
1~045.12
(11) 5.0~8.8~
(1~) 97,759.55
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, the Comaenwealtfi 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 Zl~O of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S.
Section 91q0).
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: REG/STER OF N/~LS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance .and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z~-heur .
answering service for forms ordering: 1-800-~6Z-zosg; services f~r taxpayers with special hearing and / or
speaking needs: 1-800-~qT-30ZO (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disalloaence of deductions, or assessment :
of tax (including discount or interest) as shown on this Hotica must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 1~1Z8-1021, 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. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 7&?-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 within three (3) calendar mo'nths after the decedent's death, a five percent [SZ) discount of '
the tax paid is alloaed.
The 15Z tax amnesty non-participation penalty is computed on the total o~ the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation ~
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from t~.a date of
death, to tho 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 .00D16q. A11 taxes which became delinquent on and after
January l, 1982 will bear interest at a rata 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 ZOO2 are=
Year' Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z ' ZOZ ~ .0005~8 1992 9Z .O00Z~7
1983 16Z .000~38 1995-199¢ 7Z ' -*~O00XgZ
198~ 1XZ .00050! 1995-1998 9Z .O00Zq7
1985 13Z .000356 1999 7Z .000192
1986 ZOZ .O0027~ ZOO0 82 .000Z19
1987 9Z .000Z~7 ZOO1 9Z .0002¢7
1988-1991 X1Z .000~01 ZOOZ 6Z .D0016~
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UN?AID' *X
NUHBER OF DAYS DELTN~IUENT X DALLY TNTEREST 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 camputmtion date shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
will .o.
Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State w~ether administration of the estate is complete:
Yes ~/ No -
2. If the answer is No, state when the personal
representative reasonably believes that the administration will
complete:
be
3. If the answer to No. 1 is Yes, state the follOwing:
a. Did the personal rep~esentative.fil-e'a ~inal
account with the Court? Yes No ~' .-~q~' ~k~~
b. The separate Orphans' Court No. (if any) for
.the personal representative's account is:
c. Did the personal representative sta]~e an
account informally to the parties in interest? ~ Yes/ No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date: ~L~L~:>~-- Si~na~~ ~~~
(MAH:rmf/AM3)
Name (Please type or print) -
Address
Tel. No.
Capacity: ~Personal Representative
__C~unsel for personal
representative
U.S. POSTAGE
32615~!,~ -,~0 FE~ 04 2003
6 5 6 0 MNLED~OMZIP ~DE 1 7 0 5 5
First Class Mail
· l!elA! sselo
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE/
DEPT. 280601 /
HARRISBURG pA 1712~-0601
REV-1500 EX
~ . COMMONWEALTH OF
~,~ ~' PENNSYLVANIA
~~j'~,~, DEPARTMENT OF REVENUE
~'~("~,,~j~,,~]'"~ '~ DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1500 I OFFICIAL USE ONLY;
I
NHERITANCE TAX-RETURNIF E u F' E UMBER,,
RESIDENT DECEDENT
F--
Z
tU
W
UJ
Z
Z
o
~U
0
0
DECEDENTS NAME (LAST, FIRST, AND M~IDDLE INITIAL~
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
(I~PPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) '
E~I. Original Return
[~]4. Limited Estate
~---~ 6. Decedent Died Testate (Attach copy of will)
'E~ 9. LitigatiOn Proceeds Received
[~2. Supplemental Return
~ 4a. Future Interest Comprobise (date of death after 12-12-82)
E~7. Decedent Maintained a Living Trust (Attach copy of Trust)
E~10. Spousal Poverty Credit (date of death betweee 12-31-91 and 1-1-95)
SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~3. Remainder Return (date of death prior to 12-13-82)
E~ 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
~11. Election to tax under Sec. 9113(A) (Attach Sch O)
THIS 'SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONF!DENTI~L TAX INFORMA'FiON: SH~U.[~:~E~C~D TQ:J
FIRM "AME (,f~p,i~ble) ~ ~ ~ O ~ U ~ ¢ ~ ~ ~
~ELEPHONE NUMBER ,,
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages ;& Notes Receivable (Schedule D) ._ (4)
5. Cash, Bank. Deposits & Miscellaneous Personal Properly (5)
(Schedule E)
6. Jointly'~ned Property (Schedule F) (6)
D S~parate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
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 (t;3t~l Lines 9 & 10)
12. Net Value of,Estate (Line 8 minus Line 11)
13.
(8)
(11)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
(12)
(13)
OFFICIAL USE ONLY
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
15.
16.
17.
18.
19.
.20.
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
Amount of Line 14 taxable at lineal rate
x .0_ (15)
Amount of Line 14 taxable at sibling rate
x :12 (17) ·
Amount of. Line 14 taxable at collateral rate
x .15 (18)
Tax Du~ (19)
Decedent's Complete Address:
STREET ADDRESS ,,~::=,,~____~~ ~ .)~ ~, ~.,~...~;~,~ ~_ ~ ..~,~=,,.,...~_
CITY
Tax Payments and Credits:
1. Tax Due (Page 1~L-ine-19)~ :-
2. Credits/Payments
A. Spousal Poverty Credit -
B. Prior Payments
C. Discount
STATE
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C ) (2) ~_. ~ ~ o O_.[ ~'
Total Interest/Penalty ( D + E ). (3)
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)
If Line 1+ Line 3is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. % Z.o '~.-_ ~,"~.-~.~...~__.~ ,~ o~:~,'~_.L.~:~? . ),~'; -..~ -7' . (5~' ,* .... '~ .., "~ ;, ~::~
a. Enter the total of Line 5 + 5A. This is the BAI'ANCE DUE. ' ' '" "~,.'~,,~,,.c,~ ~. (5B)
M' ;e
' I
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE
¢ .
1. Did decedent make a transfer and: -' Yes
a. retain the use or income of the p'roperty, tran~f(irred; ........................................... ' ........... .................................... []
' b. retain the right to designate..w..ho,sh_a, ll ,use t~h.e..property transferred or its income; .............................. : ............. []
c. retain a reversiona[y interest' or ...... ................ ~ .................................................. '...i ............................................. ' []
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 receiving adequate consideration? ' []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. r-].
4. Did decedent own an Individual Retirement Account, an, nuity, or other non-probate property which
contains a beneficiary designation? ' []
IF THE ANSWER TO ANY OF THE ABOVE QUESTI..ONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT
BLOCKS
No
AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, inclbdin~ accom-pan~ing 'schedules a~d statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representati~/e is bas. ed on all information pf ~hich. preparer has any knowledge.
SIGNATURE OF PERSON R PONSIBLE FOR FILING ~
AD~)RE~S
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
[~ATE
DATE
ADDRESS
For dates o'f death oh or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a)(1.1) (i)]
For dates of death on or after'January 1, 1995, the tax rate imposed on the net valu'~ Of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (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.S.'§9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §911~(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.
COMMONWEALTH OF PENNSYLV^NIA
INHERITANCI: TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
J~ .
All property jointly-owned with right Of survivorship must be disclosed on Schedule F. ..' ~ ,
ITEM
NUMBER
DESCRIPTION
TOTAL (Also enter on line 2, Recapitulation)
VALUE AT DATE
OF DEATH
(If more space is needed, insert additional sheets of the same size)
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-11,62 EX(11-96)
CD 002148
BROUGHT BYRON PAUL
1910 DULANY PLACE
ANNAPOLIS, MD 21401
fold
ESTATE INFORMATION: SSN: 179-12-3655
FILE NUMBER: 2102-0060
DECEDENT NAME: BROUGHT JANE R
DATE OF PAYMENT: 02/10/2003
POSTMARK DATE: 02~07~2003
COUNTY: CUMBERLAND
DATE OF DEATH: 01 / 14/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $24.95
TOTAL AMOUNT PAID:
$24.95
REMARKS: BYRON PBROUGHT
SEAL
CHECK//1510
INITIALS: CW
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV-1500 EX (6-00)
· ~' ~ ~ ,,, ' COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
LU
/ 7-3,f-' 3
REV-1500
INHERITANCE TAX-RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND M~IDDLE INITIAL[
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
r-'-~ 1. Odginal Return
--[ 4. Limited Estate
"-[6. Decedent Died Testate (n=ch copy of Will)
[E~.. S'upplemental Return
[-'1 4a. Future Interest Compromise (date of death after 12-12-82)
[] 7.. Decedent Maintained a Living Trust (Attach copy ??rust)
[] 9. Litigation Proceeds Received r--] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
NAME' .,i, O 'k"%
FIRM NAME (ifApplicable)
TELEPHONE NUMBER
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
E~]3. Remainder Return (date of death prior to 12o13-82)
[~]5. Federal Estate TaX Return Required
8. Total Number of Safe Deposit Boxes
r-1 11. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILING ADDRESS
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mo~gages?.Notes Receivable (Schedule D)
(~,)
5. Cash, Bank Deposits & Miscellaneous Personal Property -' (5)
(Schedule E)
6. Jointly'(~ned Property (Schedule F) (6)
[Z] Si~parate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
(B)
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)
(11)
(12)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14·taxable at lineal rate
x .o_ (15)
q % x .o q 5-(18)
17. Amount of Line 14 taxable at sibling rate
x .12 (17)
18. Amount of Line 14 taxable at collateral rate
x .15 (18)
19. Tax Due (19)
q_,
De~edent's Complete Address:
I S
TRE~,T,~D~RESS ,~C:~,~,..~...~ ~.~
CITY
Tax Payments and Credits:
1. Tax Due(Page1 Line 19)
Credits/Payments
A. Spousal Poverty Credit
· B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C
Total Interest/Penalty ( D + E
(2)
if Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(3)
(4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
B. Enter the total of Line 5 + EA. This is the BALANCE DUE. . (ED)
PLEASE ANSWER THE FOLLOWING,QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property, transferred; ................................................................................... ....... []
b. retain the dght to designate~ho sh_a..ll use t~:property transferred or its income; ... ......................................... []
~. 'retain a reversiona~'_intarest; or ...... ~ ........................ .~. ................. i ...................................................................... []
d. receive the promise i0r li~·of either' paymenis, benefits or care? ...................................... : ............................... []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. []
3. Did decedent own an "in trust for".9? payable upon death bank account or security at his or her death? ............. 7 []
4. Did decedent own an Individual Retirement~c~ount, annuity, or other non-probate property which
contains a beneficiary designation? ' []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT
No
AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying'schedules ahd statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is bas. ed on all information pf which preparer has any knowledge.
SIGNATURE OF PERSON RB,S. PONSIBLE FOR FILING RETURN
ADDRESS _
'SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1)(i)].
· For dates of death on or after.January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse'is 0% [72 P.S. §9116 (a) (1.1) (ii)].
- The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
· the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]..
The tax rate imposed on the net value of transfers to Or for the use of the decedenrs lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 RS. §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.
COMMONWEALTH OF PENNsYLvANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
'STOCKS & BONDS
ESTATE OF ..~ ~ ~ ~ ~.
FILE NUMBER
All properly jointly.owned with right of sundvorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1,
TOTAL (Also enter on line 2, Recapitulation)
VALUE AT DATE
,OF DEATH
(If more space is needed, insert additional sheets of the same size)
'03 FE!~I 13 ?i!~ :22
BUREAU OF INDIVIDUAL TAXES
~,~,~ 'rNHER ]:-~ANC~ TAX DTVXSTON
HARRXSBURG,, PA 17118-060X
BYRON P BROUGHT
1910 DULANY PL
ANNAPOLIS
ND 21q01
COMMONgEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOt~ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF
BATE OF BEATH
~FZLE.~ NUHBER
COUNTY
ACN
05-10-2005
BROUGHT
01-1q-ZOOZ
21 02-0060
CUMBERLAND
101
Amount Remitted
REV-l$47 EX AFl> (01-0S)
JANE R
MAKE CHECK PAYABLE ANB REMZT PAYMENT TO:
REGISTER OF gILLS
CUMBERLAHD CO COURT HOUSE
CARLISLE~ PA I70I$
CUT ALONG THIS LINE ~" RETAIN LOgER PORTION FOR YOUR RECORDS *~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOgANCE OR BISALLOgANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BROUGHT JANE R FILE NO. 21 02-0060 ACN 101 DATE 05-10-2005
TAX RETURN HAS: ( )' ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2).
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
q. Mortgages/Notes Receivable (Schedule D) (q)
$. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
· 7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
15.
NO. 01
.00
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Net Value of Estate Subject to Tax
555.79
.00
, .00
.00
.00
.00
(8)
.00
.00
(11)
(12)
(15)
NOTE:
Zf an assessment was issued previously, lines 14, 15 and/or 16, 17,
reflect figures that lnclude the total of ALL returns assessed to date.
(15) . O0 X
(16) 98,295.$q X
(17). : . O0 X
(18) . O0 X
AMOUNT PAZD
ASSESSMENT OF TAX:
15. Amount of Line lq at Spousal rats
16. Amount of Line lq taxable at Lineal/Class A rats
17. Amount of Line lq at Sibling rats
18. Amount of Line lq taxable at Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECE/PT D/SCOUNT
DATE NUMBER INTEREST/PEN PAID (-)
Oq-lZ-ZOOZ CD001078
02-07-2005 COOOZlq8
O0 =
Oq5 =
12 =
15 =
(19)=
219.91
.05-
q,178.37
2q.95
ZF PA/D AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDIT/ONAL /NTEREST.
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
553.79
.00
553.79
.00
98,293.$q'
18 and 19 will
.00
q,qZ3.ZO
.00
.00
q,qZ3.20
TOTAL TAX CREDIT I q'qZ3'Z~i
BALANCE OF TAX DUE .00
INTEREST AND PEN. .qZ
TOTAL DUE
( ZF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REI~UTRED.
TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF TH]ES FORM FOR TNSTRUCTTONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on*or before December 11) 1981 -~ if any future interest in the estate is transferred'
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for '
life or for years) the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the tawful CZass B (collateral) rate on any such future interest.
To'fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (7Z 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 ~ide.
--Hake check or money order payable to: REGISTER OF NILLSj AGENT
A refund of a tax credit, ahich was nat requested on the Tax Return) may be requested bi completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are availabte at the Office
of, the Register of,Hills) any of the 13 Revenue District Offices) or by calling the special 2~-hour
answering service far forms ordering: 1-800-362-Z050; services for taxpayers uith special'hearing and / or
speaking needs: 1-B00-~7-3010 (TT only).
Any party in into/est not satisfied with the appraisement, alloNance, or disallowance of deductions) or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty .(60) days of receip~ of
this Notice by:
--written pretest to the PA Department of Revenue~ Board of Appeals) Dept. ZB10Z1) Harrisburg~ PA 1711871011~ 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. 280601) Harrisburg) PA 17128-0601 .
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within ~hree (3) calendar*months after the ~ecedent's death, a five percent (51) discount of
'the tax paid is allowed.
The 151 tax amnesty non-par~icipation pehalty is computed on the total of the tax and interest assessed, and not
paid befor~ January *18) 1996) the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) mont~s and one (1) day from the date of
death, to the da~e of payment. Taxes which became delinquent before January 1) 19BZ bear interest at the rate of
six (61) percent per annum calculated at a daily rats of .00016~. All taxes which became delinquent on and after
January l) 1982 mill boar interest at a rate mhich mill vary from calendar year to calendar year aith that rate
1981 ZOZ
1985 16X
1985 1SI
1986 lOX
--Interest is; calculated as fellows:
INTEREST = BALANCE OF TAX UNPAID
announced by the PA Department of Revenue. 'The applicable interes~ rates for 1981 through 2003 are:
Interest Daily Interest Daily Interest Dally
Year Rate Factor Year Rate Factor Year Rate Factor
· 0005~8 1987 ~Z .0002~7 1999 72 .000191
· 000~$8 1988-199~ . llZ .000301 ZOO0 81 - * .O00Zl9
.000301 1991 91 .0002~7 2001 91 .O00Z~?
.000~56 1993-199~ 72 .000191 ZOOZ -62 .00016~
.00027~ 199S-199B 92 .OOOZ~7 2003 51 ,000137
X NUNBI~'..R OF DAyS DEL~rNqUBNT
--ANY Notice
beyond the Zf payment is made after the interest computation date shown on the
Notice) additional interest must be calculated.
X DALLY INTER'EST FAcTO~
issued after the tax beBomes delinquent will reflect an interest calculation to fifteen (15) days
date of the assessment.
0~i' / INHERI ANCE T.~
EXPLANATION
COMMONVVEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-~3601
DECEDENT'S NAME FILE NUMBER
Brought, Jane R. 2102-0060
REVIEWED BY ACN
Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
B Accepted additional asset~.
ROW
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