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HomeMy WebLinkAbout02-0073PETITION FOR GRANT oF LETTERS OF ADMINISTRATION Estate of Thomas Paul Lengel. .; No. 21-02-73 also known as ' To: Register of Wills for the Deceased. County of Cumberland in the Commonwealth of Pennsylvania Social Security No. 159-54'~0315 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/me 18 years of age or older, appl. its for letters of administration on the estate of (d.b,n,; pendente lilt; duranle absenlia; durante mi,norilale) the above decedent. Decendent was domiciled at death in Cumberland : ' CoUnty, Pennsylvania, with h is last fmnily or principal residence at 825 Lee Lane, :En.ola, East Pennsboro Twp. (list street~[,u't~?.r a~d.m~?icipalily) Decendent, then 42 years of age, died August 3 Z?~,,.-,._. ' , ~ 2001 at Co--unity General Osteopathic Hospital, Lower pax~fion' Twp. ,. Dauphin Codnty Decendent at death owned property with estimated values as folllows: (If donficiled in Pa.) All personal property (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: 825 Lee Lane, Enola, East $ $ $ $ 64,400.00 Pennsboro Township, Cumberland County Petitioner after a proper search ha s the following spouse (if any) aud heirs: Name. Rita T. Lengel Decedent had no children ascertainedthatdecedentleftno wiiland wassurvived by Relationship Residence Spouse 825 Lee Lane Enola, PA 17025-1504 THEREFORE,. petmoner(.s) respectfully request(s) the grant of letters of administration 'in the appropriate forth to the undei:mgned. 825 Lee Lane EnOla, PA 17025-1504 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ SS COUNTY OF Ctr~mWRLAND The petitioner(s) above-named swear(s) or affirm(s).that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal representative(s),_of the above decedent petitioner(s) will well and truly admini~er th6'~state according to law. Sworn to or affirme~d~-and subscribed before me this __ day of ' | _ _ JANUARY ~. ~ i'~.~. ~ 2002 I No, 21L02-73 Estate of Thomas Paul Lengel ,Deceased GRANT OF LETTERS OF ADMINISTRATION AND NOW JANUARY 23 19c2002, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that RITA ,T LENGEL is/are entitled to Letters of Administration, and in accord With such finding, Letters of Administration are hereby granted to RITA T LENGEL in the ~state of THOMAS PAUL LENGEL ~ - FEES Letters of Administration ..... $ Short Certificates( ) .......... $ Renunciation ................ $ JCP ~ $ TOTAL __ $ 115.00 3.00 5.00._ 123.00 Filed .J..AN.....2.3. ............ A.D. l~x 2002 ..;x !~, ~Register of Wills Ter r~nc e ~;~?' Ke rw'£n ;'-Esquire ATTORNEY (Sup. Ct. I.D. No.) f~29922 27 North Front Street ADDRESS Harri~sburg, PA 17101 (717) 238-4765 PHONE UND4~R 1 ,YEAR DECEDENT'S USUAL<OCCUPATION ~ ?~// TWP OF DEATH PLACE OF DEATH (Ct~.k only o~e =- ~ee in~ruclions on other KIND OF BUSINESS/INDUSTRY "' DECE DENT'S EDUCA3qON (Check o,*dy NAME AND ADDRESS OF PERSON WHO COMPLETED CAUSE OF DEATH ~ .~,' ( em27)T,,*De'orPrlnt~' ,/ '.~, ~ ?: ~',~ ,~ , ,Gr~iham S.;;~Hetir]x ;:Goroner~ ~'/,,,'?~ :~<~,~..,,,. ,~.-,~ ~..~:,: ~?,', ,..~ :~zotn~';,~ .;:; uarryS, b~rg,..pA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Thomas Paul Lengel Date of Death: August 3, 2001 No. 2002-00073 To the Register: I certify that notice of estate administration required by Rule 5.7 of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on January 23, 2002. Name: Rita T. Lengel Address: 825 Lee Lane Enola, PA 17025-1504 Notice has now been given to all persons entitled thereto under Rule 5.7 except:~.NONE Date: February 14, 2002 ~agmn; :m~;i r~m~'~----~~~. Address: 4245 Raf~e 209 Elizabethville, PA 17023 Telephone: (717) 362-3215 Capacity: Personal Representative X Counsel for Personal Representative D:\MLB\EST\5-6.TPI~ Register of 0f Cumberlahd County, Pennsylvania i-NVENTORY Estate of Thomas Paul Lenqel also known as , Deceased Date of Death August 3, 2001 Social Security No. 1 59-43-031 5 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the. statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Terrence J. Kerwin, Esquire I.D. No.: 29922 Ad.dress: 27 North Front Street Harrisburg, PA 17101 Telephone: 717-238-4765 Rit~ T. e g ~~" Description 1. Property situate at 825 Lee Lane, Enola, Cumberland County, Pennsylvania, being tax parcel //09-12-2992, O01AU118255. Currently assessed value is $60,930.00, deed reference o Record Book 222, Pag.e 433. 1. $60,930.00 Total: $60,930.00 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at~-'t'~'~,election of the representative, include the value of each item, but such figures should not be extended into the t~al~.~f the II~ntory. Form RW-? personal D:\MLB\EST\INVENTOR.CRS D:\MLB\EST\INVENTOR.CRS EV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY /'?- - / FILE NUMBER COUNTY CODE YEAR NUMBER D E C E D E DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Lengel Thomas Paul DATE OF DEATH (MM-DD-YEAR) DATE Of BIRTH (MM-DD-YEAR) 01/04/1959 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) N 1. Original Return 2. C'A P B 4. Limited Estate 4a. HpRL ~ p I O 6. Decedent Died Testate 7. ~, R A C (Aftach copy of Will) TK KOEs [] 9. titigationProceedsRe~::eived~-'-]10. NAME Terrence J. Kerwin, Esquire FIRM NAME (If Applicable) Kerwin & Kerwin SOCIAL SECURITY NUMBER 159-54-0315 TELEPHONE NUMBER 717/238-4765 'IHIS REIURN MUST BE FILED IN DUPLICA REGISTER OF WILLS SOCIAL SECURITY NUMBER Supplemental Return U 3. f h ~N~J~r~§t'§~ Compromise (date of death after 12-12- 5. Beqe~'edt Maintained a Living Trust 8. (~tl]~ai~opy of Trust) Spousal Poverty Credit J J 1 1. ~(S~(~)f death between 12-31-91 and 1-1-95) COMPLETE MAILING ADDRESS 27 North Front Street Harrisburg, PA 17101 (1) (3) 60,93..(~. (4) ' (5) None (6) Nb~e (7) 1 Real Estate (Schedule A) 2Stocks and Bonds (Schedule B) 3Closely Held Corporation, Partnership or Sole-Proprietorship 4Mortgages & Notes Receivable(Schedule D) 5Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6Jointly Owned Property (Schedule F) ~Separate Billing Requested 7Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8.Total Gross Assets (total Lines 1-7) 9Funeral Expenses & Administrative Costs (Schedule H) l~Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11Total Deductions (total Lines 9 & 10) 13~et Value of Estate (Line 8 minus Line 11) (dp, Remainder Return pn Federal Estate Tax Return Total Number of Safe Depo Election to tax under Sec. 9 (Attach Sch O) OFFICIAL USE ONLY C; ~'~ o-:,0 (9) (lO) (8) 60,930.00 (11). 623.00 (12) 60,307.00 (13). (14) 60,307.00 13Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) lZalet Value Subject to Tax (Line 12 minus Line 13) 623.00 Co" R E C A P I T U L :A T I O N C O M T I O SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES None 60,307.00 X .0 0 (15) 0.00 X .0 45 (16) 0.00 X .12 (17) 0.00 15~.mount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16~.mount of Line 14 taxable at lineal rate 17Amount of Line 14 taxable at sibling rate 180,mount of Line 14 taxable at collateral rate X .15 (18). 0.00 l~'ax Due (19) O. 00 Copyright (c) 2000 form software only T.e Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) ' Decedent's Complete Address: STREET ADDRESS 825 Lee Lane C~TY Enola STATE ZIP ?A 17025 Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) 2Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits ( A + B + C ) (2) 0.00 3Jnterest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 0.00 4if 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) 0.00 5Jf Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE., (SB) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... L~ [4~ 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? ................... 2if death occurred after December 12, 1982, did decedent transfer property within one year'of death without receiving adequate consideration? ................................ ~ 1~1 . 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...................................... : ........ [---'] [~ 4Did decedent own an Individual Retirement Account, annuity, or other non-probate property which containsa beneficiary designation? ............................ ! · · · I~ ~] 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 con~.'plete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF-PERSON RESPONSIBLE FOR FILING RETURN Rita T. Lengel ~~E~~"~ ''"~--~N 825 .Lee Lane .............................. 3 -/5'-0 SIGNATURE OF P REPRESENTATIVE Kerwin & Kerwin  /z~ ~ ~ 27 North Front Street ~/ ) ..... .... , ............. For dates ~;~i~fter 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 o¥ 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.S. 9116(1.2) [72 P.S. 9116(a)(1)]. The tax rate imposed on the net value of transt6rs 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. Copyright (c) 2000 form software ,only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) REV:~502 EX + (1-97) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Thomas Paul Len~el SS~/ 159-54-0315 SCHEDULE A REAL ESTATE 08/03/2001 FILE NUMBER All real property owned solely or as a tenant in common must be reported at f~air market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing sellerl neither being compelled to bu~ or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. VALUE AT DATE ITEM DESCRIPTION NUMBER OF DEATH 1 Property situate at 825 Lee Lane, Enola, Cumberland County, PA, being tax parcel ~/09-12-2992, 001AUl18255. Currently assessed value is Deed reference: Record Book $60,930. 222, Page 433 60,930.00 TOTAL (Also enter on line 1, Recapitulation) 60,930.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97) REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Thomas Paul Len~el SS# - SCHEDULE H FUNERAL EXP~[N~i=s & ADMINISTRATIVE COSTS 159-54-0315 08/03/2001 FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. ;UNERAL EXPENSES: 5. 6. 7. ~,DMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal RepreSentative(s) Social Security Number(s) / FIN Number of Personal Representative(s) Street Address City State ~ Zip Year(s) Commission Paidi Attorney's Fees Kerwin & Kerwin Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State__ Zip Relationship of Claimant to Decedent Probate Fees Re§ister of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs TOTAL (Also enter on line 9, Recapitulation) 500.00 123.00 623.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Thomas Paul Len~el SS# SCHEDULE J ' BENEFICIARIES 159-54-0315 08/03/2001. FILE NUMBER NUMBER II, NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY rAXABLEDISTRIBUTIONS(includeoutrightspousaldistributions): Rita T. Lengel 825 Lee Lane Enola, PA 17025 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) spouse AMOUNT OR SHARE OF ESTATE entire estate . ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 171 AS APPROPRIATEt ON REV 1500 COVER SHEET qON-TAXABLE DISTRIBUTIONS: ~,. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1513 EX (Rev. 1-97) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ SS COUNTY OF. Cm~ERLAND The petitioner(s) above-named swear(s) or affirm(s).~that the' statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal representative(s),_of the above decedent petitioner(s) will well and truly admini~fer th6 ~estateaccording to law. Sworn to or affirmetl~.and subscribed before me this - 22nd'.-~:- ~dayof J~UARY x~ ~ ~ ~ ~' 2002 No. 21-02-73 Estate of Thomas Paul Lengel , Deceased GRANT OF LETTERS OF ADMINISTRATION AND NOW JANUARY 23 1~2002, in consideration of the petition on the reverse side hereof, satisfactory proof having been presen, ted before me, IT IS DECREED that RITA T LENGEL is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration are hereby granted to RITA T LENGEL in ~he ~state of THOMAS PAUL LENGEL .. _~i~, -~ FEES Letters of Administration. .... $. 115.00 Short Certificates(.) .......... $ '3.00 Renunciation ................ $ JCP : $ 5.00 TOTAL ~ $ 123.00 Filed .J..A.~.....2..3 ............ A.D..l~X 2002' ATTORNEY (Suit'. Ct. I.D. No.) f~29922 27 North Front Street ADDRESS Harrisburg, PA 17101 :~ (7-17:) 238-4765 PHONE STATUS REPORT UNDER RULE 6.12 Name of Decedent: THOMAS P. LENGEL Date of Death: AUgust 3, 2001 Estate No.: 2002-00073 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 2. If the answer is No, state when the personal representa.tive reasonably believes that the administration will b~ complete: o If the answer to No. 1 is Yes, state the following: Yes ao Did the PersOnal representative file a final account with the CoUrt? No X ' bo The separa, te Orphans.' Court No. ( if any) for the personal representatives' account is · interest? Yes c. Did the personal representative state an account informally to the' parties in X No . ~:Gop~es of receipts, releases, joinders and apprOvals of formal or informal filed)w.i'th' the Clerk of the Orphans' Court and may be attached to this report. TERRENCE J. KERWIN, ESQUIRE 4245 ROUTE 209 ELIZABETHVILLE, PA 17023 (717) 362-3215 . Capacity:" Personal Representative X CounSel for-personal representative /~-c~ - / TAXES BUREAU OF INDIVIDUAL TNHER/TANCE TAX DTV/SXON DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 TERRENCE d KERWZN ESQ KERWZN 8 KERWZN 27 N FRONT ST HBG COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SEHENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX Regis!~.;,?' of Wi!!s '02 M~Y 17 P2:41 DATE 05-15-2002 ESTATE OF LENGEL DATE OF DEATH 08-05-2001 FILE NUHBER 21 02-0075 COUNTY CUHBERLAND ACN 101 Amount Romittod REV-I$~i7 EX AFP (ol-nz) THOHAS P HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 RETAIN LOWER PORT~ON FOR YOUR RECORDS ~ CUT ALONG THIS LINE * ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF LENGEL THOHAS P FILE NO. 21 02-0075 ACN 101 DATE 05-15-2002 TAX RETURN t~AS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Roe1 Esta~o (Schedulo A) 2. 3. 5. 6. 7. 8. ORZGZNAL RETURN (1) Stocks ond Bonds (Schodulo B) (2) CZosely Hold S~ock/PartnershiP Intorost (Schodule C) (3) Hortgages/Notes Rocoivable (Schedulo D) (q) Cash/Bank Doposi~s/Hisc. Porsonal Proporty (Schedule E) (S) Jointly O~ned Proporty (Schodule F) (6) Transfers (Schedulo G) (7) Total Assots APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funoral Exponses/Adm. Cos~s/Hisc. Exponsos (Schodulo H) 10. Dobts/Hortgago Liabilitios/Liens (Schedulo I) 11. Total Doduct ~ons 12. Net VoZue of Tax Return 15. (9) (10) Charitable/Governmental Boquosts; Non-elected 9113 Trusts (Schodulo J) Net Value of Estate Subject to Tax 60~950.00 O0 O0 O0 O0 O0 O0 (8) 623.00 .00 (11) (15) NOTE: Zf an assessment .as issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. 60,507.00 x O0 = · O0 x 0~5 = · O0 x 1Z = · O0 x 15 = (19)= ASSESSHENT OF TAX: 1E. Amount of L/no lq at Spouse1 roto (15) 16. Amount of Lino lq taxable at Lineal/Class A rate (16) 17. Amount of L/no lq at Stbling rato (17) 18. Amount of Lino lq toxablo at Collatoral/Class B rato (lB) 19. Principal Tax Due RECEIPT NUHBER DISCOUNT (+) INTEREST/PEN PAID (-) ANOUNT PAID TAX CREDITS: PAYH~NT DATE IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULAT/ON OF ADDIT/ONAL INTEREST. NOTE: To insure proper credit to your account, submit tho upper port/on of this form with your tax paymont. 60,950.00 62~-00 60,507.00 .00 60,507.00 18 and 19 w111 .00 .00 .00 .00 .00 TOTAL TAX CREDIT I BALANCE OF TAX DUEI INTEREST AND PEN.I TOTAL DUE ] .00 .00 .00 .00 ( TF TOTAL DUE XS LESS THAN $1, NO PAYHENT TS RE~UXRED. IF TOTAL DUE XS REFLECTED AS A '*CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR XNSTRUCTXONS.) RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECTIONS: ADH[N- [STRATZVE 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 Commonaealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. To ~ulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S. Section 91qO). 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 NILLS· 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-ISIS). Applications are available at the Office of the Register of Hills) any of the Z3 Revenue District Offices) or by calling the SPecial [q-hour answering service for forms ordering: 1-800-36Z-20S0; services for taxpayers with special haarin~ and / or speaking needs: 1-BO0-fiq7-3OZO (TT only). Any party in interdst not satisfied with the appraisement, allowance) ar disallowance of deductions, o~ assessment of tax (including discount or inteqest? as sheen on this Notice must object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-102], 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 a~sasseent 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) 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. ' [f.,any tax due is paid within three (3) calendar* months afte~ the decedent's death, a five percent (5Z) discount of the tax paid is allowed. The 1SI tax amnesty nonTparticipation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996~ the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one ([) 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 (6Z} percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year ~ith, that,rate announced by the PA Department of Revenue. ~ha applicable interest rates for 198Z through ZOO[ ara: Year interest Rate Daily Interest Factor Year Interest Rate Daily interest Factor . 1982 ZOX .000548 19~Z 9Z .000247 ; 198~ 16Z ..... .000458 - -1993-1994 7Z .00019Z .... 1984 llZ .000301 1995-1998 9Z ~ .000Z47 ~ 1985 13Z .000356 , 1999 7Z .OOO19Z 1986 lO[ .000274 ZOO0 8Z ,OOOZ19 1987 9Z .000Z47 2001 9Z .000Z47 1988-1991 llg .000301 ZOOZ 6Z .000164 ~ --interest is calculated as follows: 'rNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELI'NI~UENT X DAILY INTEREST FACTOR --Any Not'ce 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 sheen on the Notice) additional interest must be calculated.