HomeMy WebLinkAbout03-0343PETITION
Eslale of t~NAIN ~. tF~D~T~ No.
also known as ~NN~ iq, lY~I~ti To:
FOR PROBATE and GRANT OF LETTERS
.2 I- 03-
., Deceased.
Social Security No.
The petition of the undcrsigned respectfully represents that:
Your pclitioner(s), xvho is/.m~-.18 years of age or older an the execute,'X
in the last will of the above decedent, dated N~'~',,'~,~4~ ,q~
and codicil(s) dated
Register of Wills for the
County of Cl4~l~G~zn,~
Commonwealth of Pennsylvania
in the
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in
last family or p, rirkcipal residence at liD/ ,,4tflan/
h e~l~pper ~~/leo
(list street, number and muncipality)
Decendent, then 7~ years of age, died
at
County, Pennsylvania, with
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows: ~,,
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania. /~', ooo. "o
situated as follows: Ilol tYJqa~i Z)~t'~,e; /l/ec~Oi~t~s~u*q
WHEREFORE, petitioner(s) respectfully ~request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters ']-e$~'ao~en]'ar ~
theron. (testamentary; administration cma.; administration d.b.n.c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA -~
COUNTY OF ~/d/;/~gjE/__~n/~ j'- ss
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affir,m, ed and subscribed
befor~ me t~is / ~7 or. . day of
~ ,- J~ 0'~.3
- -,] -
Dr/re
No. 21-03-343
Estate Of ANNE R. NEWTON A/K/A ANNA R. NEWTON , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
APRIL 21
AND NOW
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated NOVEMBER 2, 2000
described therein be admitted to probate and filed of record as the last will of
ANNE R. NEWTON A/K/A ANN~ R. NEWTON
and Letters TESTAMENTARY
~ in consideration of the petition on
are hereby granted to LANA A. HUDSON
FEES
Probate, Letters, Etc .......... $ 235.00
Short Certificates(5) .......... $ 15.00
~ .EXTRA .PGS..2.. $ 6_ ocr
JCP $ 10.00
TOTAL __ $. 266.00
Filed .A]~K~.L. Z J-.,.. ~ O 03 ..................
' Re~is~r of Wills
ATTORNEY (Sup. Ct. I.D. No.)
ADD'SS
717-
PHONE
MAILED LETTERS TO ATTORNEY, APRIL 21, 2003
21-03-343
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
codicil .
(each) a subscribing witness to the will presen~Yherewith, (each) being duly qualified according to
law, depose(s) and say(s) that ./.~ present and saw
the testate, sign the same and~at ........ signed as a witness at th~
request of testat~ in h~/presence and (in the presence of each other) (in the presence of the
other subscribing witness(es)/)/
Sworn to or affirmed/am~ subscribed before _
me this / day of (Name)
19 _
19 (Address)
Register
/~ (Name)
(
(Address)
REGISTER OF WILLS OF Cu~a~-,~z~,¢~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
-(eaeb) a subscriber hereto, ~ being duly qualified according to law, depose(s) and say(s) that
_~,q~- /.c' familiar with the signature of ,"~///~' ~. ~~~ ~ ~)
~dicil
testatrix of
~ .................... ~ ............. r the will presented herewith and
codicil
that ~ believes the signature on the will is in the handwriting of
to the best of H~I~ knowledge and belief.
Sworn to or affirmed and subscribed before
me this /'7'g;8''~ ~-.. ~ L~n~ ~. ~s~ .~', .
(Address)
Register
(Name)
(Address)
21-03-343
REGISTER OF WILLS OF Cum~¢*/3 COUNTY
OATH OF SUBSCRIBING WITNESS
.(each) a subscribing witness to the will presented herewith, (cae,h) being duly qualified according to
law, depose(s) and say(s) that ff~- ~,/,~o' present and saw
the testatr'tlx , sign the same and that ]'/~' signed as a witness at the
request of testat~x in htr- presence and (in the presence of each other) (in the presence of the
other subscribing witness(es)).
Sworn to or affirmed and subscribed before
me this /57g~ day of
Register
(Address)
(Name)
(Address)
REGISTER OF WILLS OF C~UNTY
OATH OF NON-SUBSCRIBING WI
(each) a subscriber hereto, (each) being duly qualifie~.a~cording to law, depose(s) and say(s) that
familiar with the..S{gnature of
..... -"" codicil
testat~ of (one of the subscribing/~itnesses to)the will presented herewith and
,' codicil
that..e,/ believes the signature on the will is in the handwriting of
.A(n/owledge and belief.
to the best of
Sworn
to or affirmed ?d~t subscribed before
me this ..~-/ day of
· 19
Register
(Name)
(Address)
(Name)
(Address)
I05.8115 REV 91~(,
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local R%istrar. The original certificate will be forwarded to the State Vital Records Office for permanent fliing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
mos =43Rev z, a7 COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
'- Anna R Newton J F ' [ . __ I ~^,.,,,~ o.,. ~,,
· ,. ~e , ]gU -- 12 -- 3127 ·
~ ........ , [ u~n,~ I ~RID. ~E~m~. , 0~..-.*-.. ~ ~' ]*. Aprll 11, 2003
~- [ : J 3/21/1924 [.~ttst~ PA [,~--S
,. ~la~ ,.~r Allen ~. , 1101 Atla~ Drive
~,u~ ,7..~ ~.~ Up~r Allen
1101 Atl~d Drive ~ ,,,~. Pennsylvania
,,. Mech~icsb~g, PA 17055 '~ ,~.~ ~rla~ ~* ,,t~ ~.
,,. ~slie Rein~ker [~"'s ~'~. ~."~ ~'~
~s~,,~ J~. ~z~ Rl~evl~ Drive Dillsb~g, PA 17019
~ ~ J,,~.St.Jo~'s Lu~eran C~t~ ~ttsto~, PA 17301
,,,.April 14, 2003
D4~E '10~ ~ CO~Q4JENCE O¢/1:
iQMA~E OF INJURY ITIME OF iNJURY
LAST WILL AND TESTAMENT OF ANNE R. NEWTON
I, ANNE R. NEWTON, of Upper Allen Township, Cumberland County, Pennsylvania,
being of sound and disposing mind, memory and understanding, do make, publish and declare this
my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any
time heretofore made.
1.
I direct the payment of all my just debts and funeral expenses as soon after my decease as
the same can conveniently be done.
2.
All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and
wheresoever situate, I give, devise and bequeath to my beloved husband, CHANDLER N.
NEWTON, to his own use and benefit absolutely.
3.
In the event my said husband, CHANDLER N. NEWTON, should predecease me or die
at about the same time I do, such as in an accident or disaster common to both of us, I hereby direct
all the rest, residue and remainder of my Estate to be distributed as follows, to wit:
Two Thousand ($2,000.00) Dollars to St. John's Lutheran Church, Abbottstown,
Pennsylvania. This gift shall be specifically conditioned and limited to the Building Fund.
Two Thousand ($2,000.00) Dollars to St. John's Lutheran Church, Shiremanstown,
Pennsylvania.
The residue of my estate shall then be divided and distributed as follows:
Eighty (80%) per cent to be divided amongst my children and grandchildren as follows:
1 .) One-half (1/2) to LANA A. HUDSON, per stir_Des.
2.) One-fourth (1/4) to JAY R. PERRY, per stir_Des.
3.) One-fourth (1/4) to my grandchildren: TRACEY J. PERRY, ERIN L. PERRY,
and any other grandchildren bom previous to my death or who are en ventre sa mare at the time of
my death. I appoint my daughter, LANA A. HUDSON, Trustee, in Trust for the following
purposes. In the event that she is unable or unwilling to act as such Trustee, I appoint my sister,
MARY J. LARUE, to be Trustee in her place and stead.:
A. The income from said Trust Estate, as well as so much of the
principal as is needed according to the discretion of the Trustee, shall be used and
expended for the support and maintenance, including medical, surgical and hospital
care, and college education, or other such formal education, such as any internship,
apprenticeship, residence, clerkship, or the like of my said grandchildren. The
decision of my Trustee as to the completion of formal education by any of the said
grandchildren shall be final.
B. The payments authorized by Subparagraph (A) of this Paragraph
"3" shall be made without any regard to equality of distribution among any of the
said grandchildren. The amount to be paid for the benefit of any of the above
grandchildren shall be determined from time to time by the need of each of the said
grandchildren, and the amounts and times of said payments shall be determined by
such need. The said payments may be made by my said Trustee directly to each of
the said grandchildren, or to such of them as may be, in the sole opinion of my
Trustee, of such age and ability to handle properly the funds so paid to such
grandchild, or may be made by my said Trustee directly to the person having the
custody and care of the said grandchild, or may be made by my said Trustee directly
to any institution entitled to such payment by reason of services rendered or to be
rendered to any of the said grandchildren.
C. To pay the accumulated income and principal then remaining in its
hands to the said grandchildren, share and share ahke, when all the said
grandchildren shall have attained the age of Twenty-Three (23) years.
D. I direct that the interests of all beneficiaries in the Trust hereby
created, whether in the principal or income thereof, shall be free from liability to
attachment or other legal process issued at the instance of any creditor or assignee
of such beneficiary, and I direct that no payment shall be made by way of
anticipation of sums which may thereafter accrue to any beneficiary.
E. If the Trustee has taken into the Trust Estate any real estate, and as
Trustee considers it feasible to sell the same, I hereby authorize, empower and direct
the said Trustee to sell at public or private sale or sales, and to convey any such real
estate to the purchaser or purchasers thereof, and to give good and sufficient deed or
deeds for the same.
Ten (10%) per cent to my husband's brother, GORDON B. NEWTON, per stirpes, of
Topsfield, Massachusetts. The taxes on this share shall be first deducted from it and shall not be
paid from the residue of my estate.
Ten (10%) per cent to my sister, MARY J. LARUE, currently of Ridge Road, York
Springs, PA. In the event she predeceases me, this gift shall lapse and shall be considered to be part
of the Eighty (80%) per cent above provided to my children and grandchildren.
The taxes on this share, should it go to the said Mary J. Lame, shall be first deducted from
it and shall not be paid from the residue of my estate.
4.
I nominate, constitute and appoint my husband, CHANDLER N. NEWTON, to be the
Executor of this my Last Will and Testament. In the event that he should predecease me or for any
reason be unwilling or unable to act as such Executor, I nominate, constitute and appoint my
daughter, LANA A. HUDSON, to be Executrix in his place and stead. In the event that she should
predecease me or for any reason be unwilling or unable to act as such Executrix, I nominate,
constitute and appoint my sister, MARY J. LARUE, to be Executrix in her place and stead. I
further direct that they shall not be required to file bond or other security in the Office of the
Register of Wills for the purpose of administering my Estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ..2,,~_./ day of
/I,/'~ , A.D. 2000.
_ _/~-r...-~j .~. _~_ _.~~.~' (SEAL)
ANNE R. NEWTON
Signed, sealed, published and declared by the above-named ANNE R. NEWTON, as and
for her Last Will and Testament, in the presence of us, who at her request and in her presence, and
in the presence of each other, have hereunto subscribed our names as witnesses.
CHARLES E. SHIELDS III
ATTORNEY-AT-LAW
6 Clouser Road
MECHANICSBURG, PA 17055
CERTIFICATION OF NOTICE UNDER RU! .F. 5.6(a)
Name of Decedent: Anne R. Newton, a/k/a Anna R. Newton
Date of Death:
April 11, 2003
Will No.
Admin. No. 21-03-0343
TO THE REGISTER:
I certify that notice of beneficial interest 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 April
25, 2003:
Name Address
Lana A. Hudson
428 Ridgeview Drive, Dillsburg, PA 17019
Jay Perry
810 Lancelot Avenue, Mechanicsburg, PA 17055
Tracey J. Perry
Erin L. Perry
Gordon B. Newton
c/o Chrism F. Perry, 2040 Cider Press Road, Manheim, PA
17545
c/o Chrism F. Perry, 2040 Cider Press Road, Manheim, PA
17545
93 Bare Hill Road, Topsfield, MA 01983
Mary J. Lame
509 Ridge Road, York Springs, PA 17372
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: April 25, 2003
ff_.I--IARLES E. SHIELDS, III
6 Clouser Road
Mechanicsburg, PA 17055
Telephone: (717) 766-0209
Counsel for Personal Representative
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 002756
SHIELDS CHARLES E III
6 CLOUSER ROAD
MECHANICSBURG, PA
17055
........ fold
ESTATE INFORMATION: SSN: 190-12-3127
FILE NUMBER: 2103-0343
DECEDENT NAME: NEWTON ANNE R
DATE OF PAYMENT: 07/01/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 04/11/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $47,500.00
TOTAL AMOUNT PAID:
$47,500.00
REMARKS: LANAA HUDSON
C/O CHARLES E SHIELDS III ESQ
SEAL
CHECK# 101
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV- 1500 EX (6-00)
z
z
uJ
z
O
O
Z
O
X
I-
COMMONWEALTH Of
PENNSYLVANIA REV-'~500
DEPARTMENT OF REVENUE
DEPT. 280601 INHERITANCE TAX RETURN
HARRISBURG, PA 17128-0601
RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFIC~L. USE ONLY
FILE NUMBER
21
COUNTY CODE
-- 200--3 __03--43--____
YEAR NUMBER
/ SOCIAL SECURrI'~ NUMBER
Newton, Anne R. 190-12-3127
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
04 / 11/2003 I 03/21/1924 REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITYNUMBER
lX I 1. Odginal Return
'---']4. Limited Estate
~ 6. Decedent Died Testate (Attach copy of WIll)
["~ 9. Litigation Proceeds Received
I J 2. Supplemental Retum ~ 3. Remainder Retum (date of death prior to 12-1382)
~ 4a. Future Interest Compromise (data of death after 12-12-82) [~ 5. Federal Estate Tax Return Required
[--"-~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~ 8. Total Number of Sate Deposit Boxes
~ 10. Spousal Poverty Credit (date of death between t2-31-91 and 1-1-95) ~1 1 1. Election to tax under Sec. 9113(A) (Attach Soft O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECYED TO:
NAME COMPLE3E MAILING ADDRESS
Charles E. Shields, III, Esquire
FIRM NAME (If Applicable) 6 Clouser Road
Mechanicsburg, PA 17055
TELEPHONE NUMBER
71'7-766-0209
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule S) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. J~ Owned Property (Schedule F)
(6)
L__l Separate 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)
I 0. Debts of Decedent, Mortgage Liabilities, & Liens (Sc~ledule I) (10)
I 1. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
198 f 000. O0
593 ~ 157.79
0.00
0.00
43f050.28
0.00
174,077.58
OFFICIAL USE ONLY
(8) 1,008,285.65
78,693.99
4,818.55
(11) 83,512.54
(12) 924~773.11
(13) 4,000.00
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14) 920,773.11
15.
16.
7.
8.
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.
Amount of Line 14 taxable at sibling rate
Amount of Line 14 taxable at collateral rate
Tax Due
0. O0 x .oo__ (15)
771f 434. O1 x.o45 (16)
74,669.55
x .12 (17)
74,669.55 x .15 (18)
(19)
0.00
34,714.53
8,960.35
11,200.43
54,875.31
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
2W4645 1.000
Decedent's Complete Address:
I ST-I~Et:: I ADDRESS
110~ Atland Drive
C;TY
/~echani csburg STATE
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit 0.00
B. Prior Payments 55 t 775.00
C. Discount 2 t 500.00
17055
0.00
0.00
(1) 54~875.31
3. Interest/Penalty if applicable Total Credits (A + B + C) (2) 58,275.00
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3) 0.00
4. If Line 2 is greater'than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(4) 3,399.69
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
A. Enter the interest on the tax due.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (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; ......... r-'-] r-~
c. retain a reversionary interest; or ................................ [--'] [x~7]
d. receive the promise for life of either payments, benefits or care? ................. r'~ r-~
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 secudty at his or her death? r~ r~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary desionation'~ S~PA OF[~T
IF THE ANSWER TO ANY OF THE ~OVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT A RT HE RETURN.
Under penalties of perjury, I declare that I have ex~mined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATU,,,~:: PERSON RES~/~NSiB~E IOR FiLi;G ~,~ i URN
ADDRESS~4"2 ~ "R~-dge'v%_ew ' l~oad
DA~5
Dillsburg, PA 17019
S,CN^~7/~ P~^RER O~ER ~E~SE~^~VE
DATE
For dates of death on or after July 1, 1994 an;d before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~ving spouse is 3%
[72 P.S. § 9916 (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 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 transf;rs to or for the use o'f 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. § 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.
2W4646 1.000
R EV-1502EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE A
REALESTATE
Newton, Anne R.
FILE NUMBER
21-2003-0343
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with
Hght of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
1101 Atland Drive, Upper Allen Township, C~m~erland County, PA.
Appraisal by Mark Hilbert is attached. Sold on 7/25/03.
TOTAL (Also enter on line 1, Recapitulation)
2w4se52.000 (If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
198,000.00
$ 198 ~ 000.00
RE¥-1503 EX + (%97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS& BONDS
FILE NUMBER
Newton, Anne R. 21-2003-0343
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION VALUE AT DATE
OF DEATH
ITEM
NUMBER
1. Prudential Financial
Account #044-337614-023
593,157.79
TOTAL (Also enter on line 2, Recapitulation) $ 593,157.79
2W469S 3.000 (if more space is needed, insert additional sheets of the same size) -
REV-1508 EX +
C~)MMONVVEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
Newton, Anne R.
FILENUMBER
21-2003-0343
Include the
ITEIv
NUMBER
2
3
4
5
6
7
8
9
10
11
12
13
14
15
~roceeds of litigation and the date the pr-,.,=~cls w~re received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
16
VALUE AT DATE
OF DEATH
DESCRIPTION
Cnmmerce Bank Checking Account #5133-01697
Accrued interest on above account
Erie Ins. Group - Refund
Erie Ins. Group - Refund
Country Meadows Associates - Refund
Country Meadows Associates - Refund
Malpezzi Funeral Home - Refund
Lee Procurement Solutions - The Sentinel Refund (newspaper)
2002 IRS Refund - applied to 2003 tax
Erie Ins. Group - Refund of homeowners insurance
Comcast - Refund
2001 Honda Civic EX Sedan
1997 Eagle
Equitable Life Assurance Society - Death benefit for Chandler
Newton. Fully accured on date of death to decedent.
Two Lawn Chairs
Credits to estate on sale of real property listed on Schedule
A.
County Taxes - $219.78
School Taxes - $2,132.42
Annual Association Dues - $32.87
See attached HUD-1.
Personal Property
TOTAL (Also enter on line 5, Re¢~_?itulation)
10,377.44
0.46
280.00
473.00
2,567.54
180.52
100.00
11.33
328.00
56.00
38.28
5,000.00
2,600.00
16,645.64
50.00
2,385.07
1,957.00
43,050.28
2W46AD 2.000 (If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE G
INTER-VIVOSTRANSFERS &
MISC. NON-PROBATE PROPERTY
Newtonf Anne R.
FILE NUMBER
21-2003-0343
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is'
DESCR PTION OF PROPt=~Y % OF
ITEM INCLUDE THE NNME OF THE TRANSFEREE, THEIR RELATIONSHIP TO
DECEDENTAND THE DATE Of TRANSFER. A'I-FACH A COPY OF THE DATE Of DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCABLE)
1. Lutheran Brotherhood Family of 98,364.31 100.00 0.00 98,364.31
Funds Account #7603330
Payable on Death:
Lana A. Hudson - 50%
Jay R. Perry - 50%
2 Hartford Annuity Contract 32,902.33 100.00 0.00 32,902.33
9253173
Beneficiary: Lana A. Hudson
(50%)
Jay R. Perry
(50%)
3 Lincoln Financial Group 18,563.00 100.00 0.00 18,563.00
Annuity
Beneficiary: Lana A. Hudson
(50%)
Jay R. Perry
(50%)
4 Hartford Annuity Contract 24,247.94 100.00 0.00 24,247 94
#710744990 ·
Beneficiary: Lana A. Hudson
(50%)
Jay R. Perry
(50%)
.... ~ ' TOTAL (Also enter on line 7, Recapitulation) $
174,077.58
(If more space is needed, insert additional sheets of same size.)
2W46AF 2.000
E¥',-1511 EX+ (1-g7)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FiLE NUMBER
Newton, Anne R. 21-2003-0343
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
A. FUNERAL EXPENSES:
1, Malpezzi Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) T.ana A. Hudson
Social Security Number(s) / EIN Number of Personal Representative(s) 20 6-38-8756
Street Address 428 Ridgev-iew Road
City Dillsburg State PA Zip 17019
Year(s) Commission Paid: 2 004
Att0rneyFeesName: Charles E. Shields, III, Esq
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State__ Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees Name: Greenawalt & Co.
6. Tax Return Preparer's Fees
7. Postage, photocopies ,. etc. (estimate)
8 Expenses on sale of real estate listed on Schedule A
(See attached HUD-l)
9 Harrisburg Patriot - legal estate ad
10 Verizon
11 Mark E. Hilbert, Real Estate Appraisal
om continuation pages ....
TOTAL (Also enter on line 9, Recapitulatior
AMOUNT
7,323.56
28,000.00
28,000.00
0.00
511.00
700.00
0.00
60.00
8,306.13
87.91
43.05
300.00
5,362.34
78,693.99
2W46AG 2.000 (If more space is needed, insei[ additional sheets of same size)
Estate of: Newton, Anne R.
Schedule H, Part B -- Administrative Costs
Item
No.
Description
12
13
Register of Wills - Filing fee for accounting
Country Market - tan bark for real property listed on
Schedule A
Page 2
21-2003-0343
Amount
135.00
88.93
14
15
16
17
United Water
C,~mBerland County Law Journal
Register of Wills - Filing fee for inventory
Short Certificates
18 UGI
19
Keith Brenneman, Esquire - litigation in sale of
house
15.85
75.00
15.00
9.00
172.95
1,005.00
20 UGI
21
22
Upper Allen Township - sewer bill
Bobby Rahal Honda - sale expense for vehicle
23 Brokerage Fees
105.87
100.00
130.00
3,509.74
TOTAL. (Carry forward to main schedule) ...... 5,362.34
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
Newton, Anne R. FILE NUMBER
21-2003-0343
Include unreimbursed medical expenses.
ITEM
NUMBE~
1,
2
3
5
6
7
8
9
10
12
Marlin Yohn, Tax Collector
DESCRIPTION
Health Care of Carlisle, PA
PP&L
Health South
Discover Card
UGI
Verizon
Comcast
West Shore EMS
United Water
Pinnacle Health
PA Department of Revenue - personal income tax
AMOUNT
1,825.73
2,142.75
58.61
50.30
48.34
96.94
35.45
72.53
83.15
6.85
15.90
382.00
2W46AH 2.000
TOTAL (Also enter on line 10,
(If more space is needed, insert additional sheets of the same size)
4,818.55
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Newtor~
NUMBER
2
Anne R.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLEDISTRIBUTIONS[includeoutrights~usaldisMbutions, andtmns~m
underSec. 9116(a)(1.2)]
Newton, Gordon B.
93 Bare Hill Road
Topsfield, MA 01983
Larve, Mary J.
509 Ridge Road
York Springs, PA 17372
Hudson, Lana A.
428 Ridgeview Road
Dillsburg, PA 17019
Perry, Jay R.
810 Lancelot Avenue
Mechanicsburg, PA 17055
Trust U/W Anne R. Newton
FILE NUMBER
21-2003-0343
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Brother-in-law
Sister
Daughter
Son
Trust
AMOUNT OR SHARE
OFESTATE
74,669.55
74,669.55
385,717.00
236,377.90
149,339.11
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
I1.
2
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE ANDGOVERNMENTALDISTRIBUTIONS
St. John's Lutheran Church
100 E. Water Street
Abbottstown, PA 17301
St. John's Lutheran Church
44 W. Main Street
Shiremanstown, PA 17011
2,000.00
2,000.00
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 4,000.00
2w46^~ 4.000 (If more space is needed, insert additional sheets of the same size)
his is to certify, that thc information here given is correctly copied from an original certificate of death duly filed with me as
Local Rqgistrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00 ~.~ 414.~
{{ ,(~~}} Local Registrar
No. ~ ~ Date
....... ~;~z)s :,:~ aa, z,a~ COMMONWEALTH OF'PENNS¥[ViNIX~o-EPAR'~-EN'f Oj='j-IE~TH o VITAL ~Ei:oRDS
CERTIFICATE OF DEATH
" ~) I u.~..,~ I ~.,o~ I ~E~ .~..~, ............. ~~ 1" April 11 2003
' ' /;':'. I ........ o, --
*' : i . 3/21 ~ttst
~, ~rland ,Up~ All~n ~ 1101 Atla~ ~4..~ J~ --~"~.~. J(~' ' ' '
.... Secre~ I Secre,=~=~ I
' -' ~"~ ...... I,~ J,j 1Z
~ Pe~ylva~a ,
1101 Atland Drive
,,,. Mechanicsburg, PA 17055
,,. Leslie Reinecker
~. Lana A. Hudson
J,,. ~ Ada o~hman
I~ !8 Rlogevlew Drive Dillsburg, PA 17019
14, 2003 I,,~.St.John's Lutheran Cemete~,. Abbottstown, PA 17301
I Appiicafi°n for ExtenSion of Time To File a Return
and/or Pay U.S. Estate
' ~ :(and Generat. ion-Skippin~ Transfer) Taxes
No~ Use ~rm 2758 ~o m~ue~ ~ ~on ~or ~rms 7O~-G3~D) ~d 706-G3~.
~~~'~'tffication
A-~--'~S~ ~t _'~_--:_L'a3r ..~ (I~u~,,G~-. ~-~-~. and/~m er '""te rm.)
C4ty, _~__m~ an¢~ Z~P caae ~ .
I=~-~e~I E~'tension of Time To Rie (:Sec. 6081)
You mus~ at=ach your w~en ~;~[ement to explain in detail wh~ ~ is impossible or iml=ra¢:icai to ~e
E~er~ cram mc~uested
a rea~:~biy ~mpiete tatum wfthin g months after the d~to ~ ~e d~en~s
J'~lll ~e~ion of ~me To ~y {Sec. 6161)
~ ~un: of me ~e (~r. G~ ~ by ~ m~ due ~e. ff ~e ~~ ~te~n~ b~e :'
Signa~m and Ve~6'h':~ ~: ~ ~ ~.< ~[ ~ ~ ~,'/]
~ ed by ~tor~nd~ p~ of peru,. I d~e.~t I ~ ~ ~or of ~e ~te of
· ~ ~ ~e b~ of ~ ~l~ge ~d be~ef. ~e s~temen~ ~ here~ ~d a~ch~ ~ ~e ~d
....... ; ............................ ...................................... ........
~u~s ~e T~e Dace
If ~ed by someone o~er ~ ~e ex~a~nd~'p~/~ af p~, I d~t~ ~at to ~e b~t of my ~o~ge ~d be~ef,
· e ~m~ mede h~e~ ~d ~ ~ ~e ~d c~[ ~t ~ ~ a~o~ by ~e ex~r
~tl~ (ch~k box(~) ~t ~p~i~ ~
~A
~ A p~n enml~ to pmc~e bef~e ~e tnt~
~ A d~ ~o~ eg~t h~lding a pow~ af~meY. ~e p~er of e~mey n~ not'be subm[~ed ~i~
.........................
I~*l'" No~ce ta ApDii~at~To be camolet~y ~e internal ~evenue
e appliCadan for extension:of time to file (Pa/~ 11) is:
Not al=;3roved because : .
0~ .................... : ..... ·
2
The application f~.r extension of time t~ pay (Par~ III) is:
[] Not a~=proved bemuse .....................................
[] Other ..........................................................
~L Nb. 41984F Fcn'~ 4763
WHEREAS, on the 21st
dated November 2nd 2000
Register of Wills of CUMBERLAND County, Pennsylvania
Certificate of Grant of Letters
No. 2003-00343
ESTATE OF
a/k/a
Late of
PA No. 21-03-0343
NEWTON Ai~NE R
NEWTON ANNA R
UPPER ALLEN TOWNSHIP
CUM~.L~q.N~ ~UU~'i'~,
Deceased
Social Security No. 190-12-3127
day of April
2003 an instrument
-w~s--a-dm-~tbed--t-o--~roba-be--&s--bhe--t-ast---wi-tt---of--NEWTON--ANN-E-R
(J-~'l', ~'£~'1', M£~DL~)
a/k/a NEWTON ANNA R
late of UPPER ALLEN TOWNSHIP , CUMBERLAND County, who died on the
llth day of April 2003 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, DONNA M. OTTO , Register of Wills in and for
the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify
that I have this day granted Letters TESTAMENTARY
to HUDSON LAAIA A
who has duly qualified as Executor(rix)
and has agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office the 21st day of April 2003.
~eg~sner or wz±±s /
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE)
LAST WILL AND TESTAMENT OF ANNE R. NEWTON
I, ANNE R. NEWTON, of Upper Alien Township, Cumberland County, Pcnnsylvarfia,
being of sound and disposing mind, memory and unders ~t'~nding, do make, publish and declare this
my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any
time heretofore made.
I direct the payment of all my just debts and funeral expenses as soon after my decease as
the same can conveniently be done.
2.
All the rest, residue and remainder of my Estate, mai, personal and mixed, whatsoever and
wheresoever situate, I give, devise and bequeath to my beloved husband, CHANDLER N.
NEWTON, to his own use and benefit absolutely.
3.
In the event my said husband, CHANDLER N, NEWTON, should predecease me or die
at about the same time I do, such as in an accident or disaster common to both of us, I hereby direct
· all the rest, residue and remainder of my Estate to be distributed as follows, to wit:
Two Thousand ($2,000.00) Dollars to St. John's Lutheran Church, Abbottstown,
Pennsylvania. This gift shall be specifically conditioned and limited to the Building Fund.
Two Thousand ($2,000.00) Dollars to St. John's Lutheran Church, Shiremaustown,
Pennsylvania.
The residue of my estate shall then be divided and distributed as follows:
Eighty (80%) per cent to be divided amongst my ~hildren and grandchildren as follows:
1.) One-half (1/2) to LANA A. ItUDSON, per stir_es.
2.) One-fourth (1/4) to JAY R. PERRY, per stirpe~.
3.) One-fourth (1/4) to my grandchildren: TRACEY J. PERRY, ERIN L. PERRY,
and any other grandchildren bom previous to my death or who are en ventre sa mare at the time of
my death. I appoint my daughter, LABIA A. HUDSON, Trustee, in Trust for the following
purposes. In the event that she is unable or unwilling to act as such Trustee, I appoint my sister,
MARY J. LARUE, to be Trustee in her place and stead.:
The income from said Trust Estat, as well as so much of the
principal as is needed according to the discretion 9f the Trustee, shall be used and
expended for the support and maintenance, includlng medical, surgical and hospital
care, and college, education, or other such formal education, ~uch as any internship,
apprenticeship, residence, clerkship, or the like oflmy said grandchildren. The
decision of my Trustee as to the completion of formal education by any of the said
grandchildren shall be final.
B. The payments authorized by Subparagraph (A) of this Paragraph
"3" shall be made without any regard to equality of distribution among any of the
said grandchildren. The amount to be paid for th~ benefit of any of the above
grandchildren shal/be determined from time to time by the need of each of the said
grandchildren, and the amounts and times of said payments shall be determined by
such need. The said payments may be made by my said Trustee directly to each of
the said grandchildren, or to such of them as may be, in the sole opinion of my
Trustee, of such age and ability to handle propeflj the funds so paid to such
grandchild, or may be made by my said Trustee directly to the person having the
custody and care of the said grandchild, or may b~ made by my said Trustee directly
to any institution entitled to such payment by reason of services rendered or to be
rendered to any of the said grandchildren.
C. To pay the accumulated income and principal then remaining in its
hands to the said grandchildren, share and share alike, when a~l the said
grandchildren shall have attained the age of Twenty-Three (23) years.
D. ! direct that the interests of all beneficiaries in the Trust hereby
created, whether in the principal or income thereof, shall be free from liability to
attachment or other legal process issued at the instance of any creditor or assignee
of such beneficiary, and I direct that no payment shall be made by way of
anticipation of sums which may thereafter accrue to any beneficiary.
E. If the Trustee has taken into the Trust Estate any real estate, and as
Trustee considers it feasible to sell the same, I hereby authorize, empower and direct
the said Trustee to sell at public or p~vate sale or s~es, and to convey any such real
estate to the purchaser or purchasers thereof, and tO give good and sufficient deed or
deeds for the same.
Ten (10%) per cent to my husband's brother, GORDON B. NEWTON, t~er stiroes, of
·
Topsfield, Massachusetts. The taxes on th~s share shall b~ first deducted from it and shall not be
paid from the residue of my estate..
Ten (10%) per cent to my sister, MARY J. LARUE, currently of Ridge Road, York
Springs, PA. In the event she predeceases me, this gift shall lapse and shall be considered to be part
of the Eighty (80%) per cent above provided to my children and grandchildren.
The taxes on this share, should it go to the said Mary J. Lame, shall be first deducted from
it and shall not be paid from the residue of my estate.
4.
I nominate, constitute and appoint my husband,[ CHANDLER N. NEWTON, to be the
Executor of this my Last Will and Testament. In the event that he should predecease me or for any
reason be unwilling or unable to act as such Executor, I nominate, constitute and appoint my
daughter, LANA A. HUDSON, to be Executrix in his Place and stead. In the event that she should
predecease me or for any reason be unwilling or unable to act as such Executrix, I nominate,
constitute and appoint my sister, MARY J. LARUE, to be Executrix in her place and stead. I
further direct that they shall not be required to file bond or other security in the Office of the
Register of Wills for the purpose of administering my Estate.
IN WITNESS WI-IEREOF, I have hereunto s~t my hand and seal this .,2n-o/ day of
/i/~ , A.D. 2000. i
ANNE R. NIS~TON
Signed, sealed, published and declared by the above-named ANNE R. NEWTON, as and
for her Last Will and Testament in the presence of us, Who at her request and in her presence, and
in the presence of each other, have hereunto subscribed
°ur Uam) =, yesses.
Mark E. Hilbert & Associates
03-259M1
Re No. 03-259M1
APPRAISAL OF
Summery Appraisal
LOCATED AT:
1101 Atland Drive
· Mechanicsburg, PA 17055
FOR:
Charles Sheilds III Esq.
6 Clouser Road
Mechanicsburg, p,~ 17055
BORROWER:
Anne R. Newton
AS OF:
ri111, 2003 DATE OF DEATH
BY:
Mark E. Hilbert
~K E. HI[BERT & ASSOCIATES
14 North Walnut Street, Mechanicsburg, PA 17055 717-76649881717-795-9301 Fax
~.~y Desc.-i~tion UNIFORM RESIDENTIAL APPRAISAL REPORT
Pert,; Address 1101 Atland Drive City Mechanicsburq
· Legal D~ipt. i(~ Recorded Cumberland County Court House, Book 253, Page 3392
~ Asset's Parcel No.
03-259M1
File No. 03-259M1
State PA 7~p Code 17055
County Cumberland
Tax Year R.E. Taxes $ Spedal Assessments $ N/A
Borrower Anne R. Newton CurTent Owner Estate Occupant: I ~ Owner ~ Tenant [X~ Vacer,l
Proportyd~i,[~a~,p~.4sed ~ FeeSirnple ~j Leasehold I Project Type [~ PUD ~1Condominium(HUDNAonly) HOA$ N/A /Mo.
Neighborhood or Project Name Ashcombe Farms Map Reference Census Tract 116
Sale Price $ Estate Date of Sale N/A Description and $ amount of loan charges/con,-~sions to be paid by ~ N/A
Lender~lient Charles Sheilds III Esq. Address 6 Clouser Road, Mechanicsburg, PA. 17055
ApF,-aJs= Mark E. Hilbert Address 14 North Walnut Street, Mechanicsburq~ PA 17055
Location ~ Urban X~ Suburban ~.~ Rural j Predominant Single family housing I Present land use % It.and use change
Built up X~ Over 75%~ 25-75% ~=~ Under 25% occ.pancy I sP(Rm01C)E A(~)E I One family 5~ [] Not likely [] Ukely
C~owth rate J-~"l ~ ,, .[~ Rapid Stable ~===~ Slow I ~ Owner ~ Low ~ 2-4 family 0% I XL~ in pn:x:eas
Property values ~ Increesing j==~j Stable !==! Declining,~ Tenant , 325 High 3,Mu~family 0%'To:Residential
Demand/supply~,~ ~ [~ [Shortage hbala~e Oversupl~ ~=~ Vacant(0.5%) [~ Predominant ~'~;.~: I Commerdal ~
Marketin~tme Under3rnos. 3-6mos. Over6mos.: ~v,~=~(~,,s~) J 200 I 2 ~Vacant ) 45%J
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: SubSubiect Property is located alonq Altland Drive in the development of Ashcomb Farms,
Upper Allen Township, Cumberland County, Pennsylvania.
Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.):
The subiect property has good access to area employment and amenities.
Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing tirne
- - such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.):
available from a variety of sources and with improv ng markets, sellers are not required to offer sales or flnancinq
related concessions.
Project Information for PUDs (If applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? LJ YES xL~J NO
Approximate total number of units in the subject project N/A ! Approximate total number of units for sale in the subject project N/A
Describe common elements and recreational facilities: N/A '
D~r,=n~ions 49.33x18.85x16.97x100.26x80.31x108.10 , J
Site area 7,729.93 Sq. Ft. Corner Lot [] Yes LJ No J
Specific zoning classification and description Residential
Zoning compliance [] Legal ,_~ LegaJnon ~mnf~m~(~llDemduse) [~lllegal [] Nozoning J
Highest & best use as improved: [XJ Present use I I Other use (explain) J
Utilities Public Other I Off-site Improvements Type Public Private~
Electhdty r~] 200 AMP I Street Macadam [] [] J
Gas ~J J Curb/gutter Concrete [] [~ /
Water ~J I Sidewalk ~ ~ L_J /
Sanitary sewer X~ I Straet lights Yes ~ ~] /
Stor~sewer LXl / A"W ~ r~ ~ /
Topography Level
Size O. 1775 Acres
Shape Irregular
Drainage Appears adequate
View Residential
Landscaping Adequate
Driveway Surface Concrete
Apparent easements Typical-Utilit~
FEMA Spedal Flood Hazard Area La Yes [] No
FEMA Zone "C" Map Date 02-15-80
FEMA Map No. 420372
Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): There are no
easements, encroachments~ special assessments or zen n,q that would have a negative mpact on the value of the
to reservations~ easements~ conditions and right of way of record.
Ne. of Units One~ Foundation Concrete Slab NONE ~ AreaSq. F/ 1746 Roof []
No. of Stodas One Exterior Walls Brick/Vinyl OaaSmm NON~--~ J % Finished ~ Ceiling - - ~
Type(DetJAtt.) Attached RcofSurface CompositiOn Basement Full _~ Ceiling Joist Walls X~J
Design (Style) Ranch Gutters & Dwnspfa. Aluminum Sump Pump ~ J Walls C--~ncrete Floor - - [~
Existing/F)roposed Existing Window Type ~ Dampness None noted / Float Concrete None L~
Age (Yrs.) 6+ Mo. Storm/Screens Thermal/Yes Settlement None noted 1 Outside En~ None -~ u,~,, _ - i[~
Effective Age (Yrs.) New Manufactured House No Infestation None noted J J
ROOMS J Foyer J Livincj I Dining I Kitchen I Den j FamilyRm Rea. Rm. Bedrooms #Baths Laundry Other j AreaSq. Ft.
Level 1 1 1 1 I 2 2 1
6 Rcorns; 2 Bedrooml s); 2 Bath(s); 1,819 S( uare Feet of Gross Livir~ Area
Finished area above grade contains:
INTERIOR M,~[=ials/Condition
Floors Carpet / Good
Walls Drywall / Good
Trim/Finish Wood/Good
Bath Floor Vinyl / Good
Bath Wainscot Fiberglass
Doors 6 Panel / Good
HEATING KITCHEN EQUIP.
Type Hot Air Refrigerator []
Fuel Gas ~ange/Oven
ConditionGood Disposal
COOLING Dishwasher
Central CentJAir ~en/Hcod
Other None Microwave
Cond;tionGood- Washer/l~-~-
Additional features (special energy efficient items, etc.): Ceramic Tile Foyer floor.
ATTIC
None
Staim
Drop Stair
Scuttle
Floor
Heated
Finished
AMENITIES
Fireplace(s) # 1 []
Patio Concrete
Deck
Porch Front
Fence []
Fcol []
CAR STORAGE:
None []
Garage # of cars
Attached 2
Detached
Built-In
Camort
Driveway 4
Condition of the improvements, depreciation (physical, functional "nd external), repairs needed, quality of construction remodeling/additions, etc.: No major
repairs noted. No evidence of functional or external obsolescence.
iAdverse enviro.mental conditions (such as, but not limited t0, hazardous wastes, toxic substances, etc.)present in the improvements, on the site, or in the
immediate vicinity of the subject property' There are no visible or apparent adverse environmental conditions that would negatively impact
the value of the subiect property. ' '
- ~ PAGE 1 OF 2
03-259M1
ValuaHon Secti:3n UNIFORM RESIDENTIAL APPRAISAL REPORT
ESTIMATED SITE VALUE ........................... = $ 40,000 Comments on Cost Approach (such as, source of cost estimate,
ES'TIMATED REPRODUCTION COST-NEWOF IMPROVEMENTS: site value, square foot calculation and for HUD, VA and FmHA, the
Dwelling 1~819 Sq. Ft. @ $ 64.15 = $ 116,689 estimated remaining economic life of the property):
Bsmt. 1746 Sq. Ft. @ $. 9.50 = 16,587 In the reproduction cost of improvements, the Marshall &
F/Place-Porch-Patio = 10,000 Swift Residential Cost Handbook, as well as local
Gaag~ 529 Sq. Ft. @$ 14.65 = 7,750 contractors, are referenced.
Total Estimated Cost New ................ = $ 151,026
~ Less Physical I Functional j External Est. Remaining Loon. Life:
Depredafioo -0-I I = $ 0
DeprecJated Value of Improvements ................... = $ 151,026
"As-is" Value of Site Improvements ................... = $ 4,500
INDICATED VALUE BY COST APPROACH ............ $ 195 500 Estimated Remainin,q Economic Life is 30-35 years.
ITEM I SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3
1101 Atland Drive 1107 Atland Drive 1133 Atland Drive 1113 Atland Drive
Address Mechanicsburg, PA Mechanicsburg, PA Mechanicsburg, PA Mechanicsburg, PA
Proximity to Subject ?~'&~??~;' ~:~ Same Block Same Block Same Block
Sales Price $ Estate $ 199,413 $ 186,700 205,300
Price/GroesL~..Area $ 0.00 ~3,$ 107.15 El ~_~ $ 119.99 ~1 ~,~,~;~.. $ 82.78
Data and/or Inspection C.P.M.L. C.P.M.L. C.P.M.L.
Verification Sources County Records Agent ! Agent Agent
V/~.UEADJUSTt.,I~. DESCRIPTION DESCRIPTION I *(-)$A~,,a,~ DESCRIPTION I +(')S'%-;'-'; DESCRIPTION
Sales or Finandng !N~'~ ....... ~-~;~ DOM I ', DOM 3 DOM 142
Concessions ~ Conventional Conventional ,, Conventional
Date of Sele/Tima ~~~"3~-~ 11-13-02 01-06-03 ', 09-10-02
Lo~;a, Suburban Suburban i Suburban i Suburban
Le,=,a~Tt:~ Fee Simple Fee Simple ' Fee Simple ' Fee Simple
Site 0.1775 Acres/End 0.16 Acre/End 0.13 Acre/End ', 0.15 Acre/Avg ', +4,000
View Residential Residental i Residental ; Residental
Design and Appeal Ranch/Good Ranch / Good ~ ', Ranch / Good I 2 Story / Good
Quaityof~ Brick / Vinyl Brick / Vinyl : Brick / Vinyl Brick / Vinyl
Age 6-Mo. ' New ; New ; 1 Year
Condition Good Good ' Good ' Good ,,
Above Grade T~; ee-m~ ; sams ToU~l I aa'm~ s~ ', To~r ', ~" l~h, ' 'r~ar ', ~rm,; aath~
Room Count Si 2j 2.00 61 21 2.00j 5j 21 2.00j 6j 31 2/1i -2,000
Gross Living Area 1~819 Sq. Ft. 1~861 Sq. Ft. ,, 1,556 Sq. Ft. ', +3,900 2~480 Sq. Ft. ! -9,900
~,.~,,,=r,;.& F,,;.r,~ Full Full ~ Full ', Full
Rooms Below G-ada Unfinished Unfinished i Unfinished i Unfinished
Functional Utility Average Average ', Average ', Average ,
Heating/Coo n¢l Hot Air C/Air Hot Air-C/Air , Hot Air-C/Air I Hot Air-C/Air
Eneq:ly E~,J~ltems Average Average i Average , Average
~! GaragelCaTx3rt 2 Car Garage 2 Car Garage ' !2 Car Garage ' '2 Car Garage '
~ Porch, Patio, Deck, Porch,Patio Porch ', +2,000 Porch i +2,000 Porch : +2,000
Rmplac~s), etc. I Fireplace ' None ', +3,500 Fireplace ,, Fireplace
Fence, Pool, etc. None None ~ None ' None ',
None None None ~ None
NatAdL(totel) ~-~.~-~i~ ~+ [~- iS 5,500 ~]+ I~' iS 5,900 ~+ [X~- i$ 5,900
of Comparable'r' ~';~':~' $ 204,913 =N~3~:; $ 192,600 Ne~9~!~ $ 199,400
Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): See Attached.
ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3
Date, Priceand Data None None ; None None
Soa~e f~.s~es N/A N/A i N/A N/A
~ithinyea'ofaPPr'asal Owner's Deed C.P.M.L./Court House C.P.M.L/Court House C.P.M.L./Court House
AnalysisN/A of any current agreement of sale, option, or listing of the: subject property and analysis of any 1~ sales of subject end compa'abies withh one year of the date of appraisal:
INDICATED VALUE BY SALES COMPARISON APPROACH I
· 'N~'CA~D V~UE"¥'.COME ~PROACH(~.r,,.~e/ Estim~;e~'~a~e[ ~;~t'$ .......... ~/~' ' ~1o'; ~:~ I~;n't ~,l~r~- .......... $ 198,000
· · _ N/A = $ N/A
Thisapt~&~elismade [] "esis" [] subjecttotherep-';~,,~l[~,~l~un~,inspedionsorcoeditio~s~stedbek)w [] subject to completioo per plans end spedflcations.
ConditionsofAppraisel: .The appraiser assumes a- marketable title and that equipment associated with the improvement is in workin,q order.
Final Reconciliation: The market approach, reinforced by the cost approach, is a ,qood indicator of fair market value. The fact that the seller
~s or is not payin.q any portion of the closing costs has no effect on this appraisal.
~ DATE OF DEATH AP[RIL 11, 2003
~ The pu~ose of this ap~,isal is to estimate the market value of the real property that is the subject of this reporL based on the above conditions and the ~ticn, contingent
~ ~n-~d~`mitin-g~ndlti~ns~andmark~tva~edefi~iti~nthatarestatedinthea'~ttachedFreddieMacF~Tn439/FannieMaeForm1~4B(Revbed 6/93 ).
~r=)~:~T~MATETHEMARKETVALUE~AsDEF~NED~FTHEREALPR~PERTYTHAT~STHESUBJEcT~FTH~SREP~ April 11, 2003
(WHICH IS THE DATE OF INSPE ~c'rlON AN~D.,~I~IE EFFEC~,,,~VE DA, TE OF THIS REPORI') TO BE $ 198,000
APPRAISER: ~ SUPERVISORY '
--- ~'_ _~'~-.~"~:'.:~ Signature ~}Did E~Did Not
Name Mark'~..'~l~l,~' ~"~.,~ - -~ ' -' - ! Name Inspect Property
Date Report S ,qned May 6~ 2003 Date Report Signed
State Certification # RL-000388-L State PA State Certification # State
Or State License # RB-029755-A State PA Or State License # State
2
Mark E. Hilbert and Assoc.
Fannie Mae Form t004 6-g3
- '. ADDENDUM
Borrower: Anne R. Newton File No.: 03-259M1
'Property A~ie~s: 1101 Atland Drive Case No.: 03-259M1
State: PA Zip: 17055
City: Mechanicsburg
Lender. Charles Sheilds Ill Esq.
Comments on Sales Comparison
The property's heating, plumbing and electrical systems appear to be functioning properly to the best
of the appraiser's knowledge and expertise.
I am unable to verify the insulation "R" factor. The presence of UREA-FORMALDEHYDE FOAM
INSULATION could not be determined. If UFFI is present, the appraised market value may be
adversely affected or voided. Any information about insulation stated on the appraisal was provided
by inspection, owner or agent and is assumed to be accurate.
The appraiser in not aware of the existence of Radon Gas and/or Radon Daughters and does not
have the necessary equipment to test for presence of same. If a future test shows unacceptable
levels of Radon present, the appraised market value may be adversely effected or voided.
Please be advised that in the market data analysis grid, bathrooms are adjusted for on the first line
and gross living area/room count are adjusted together as a single adjustment on the second line.
It is noted that the price per sq. ft. of gross living area for comparable sale No(s) 2-3 varies by more
that $10.00 per sq. ft. compared to the sUbject. The comparables chosen are the best available.
The vacant land in the area is changing to single family and does not have a negative effect on the
value.
Addendum Page 1 of 1
Borreum~ Anne R. Newton File No.: 03-259M1
Prop~_,y Addm~.~: 1101 Atland Drive Case No.: 03-259M1
City:. Mechanicsburg State: PA Zip: 17055
Lender. Charie~i Sheilds I11 Esq.
FRONT VIEW OF
SUBJECT PROPERTY
Appraised Date:April 11, 2003
Appraised Value: $198,000
REAR VIEW OF
SUBJECT PROPERTY
STREET SCENE
IBom)w er. Anne R. Newton
,F'Y-up~.~/A,~.J, Ms: 1101 Afland Ddve
Cib/:. Mechanicsburg
Lender:. Charle~ Sheilds III Esq.
File No.: 03-259M1
Case No.: 03-259M1
State: PA Zip: 17055
COMPARABLE SALE
1107 At, and Drive
Mechanicsburg, PA
Sale Date: 11-13-02
Sale Price: $199,413
COMPARABLE SALE ~'2
1133 Atland Ddve
Mechanicsburg, PA
Sale Date: 01-06-03
Sale Price: $186,700
COMPARABLE SALE
1113 Atland Ddve
Mechanicsburg, PA
Sale Date: 09-10-02
Sale Price: $ 205,300
Borrow~dClient
Prope~ Address
City
Lender
File~
County State Zip Code
BUILDING SKETCH
E Joins Map 18 ~
2,200,000 FT
G
J
Oak Grove
YORK
OLL
See ADC's "YORK CtOUNTY,pA STREET ~. For ~ntin~tion
_ ::_2_. " · ~:. 2::::_.::. .: .
ASHCOMBE FARMS PRD
PHASE 2A - ~ISED
LOT 113
LEC~DESCRIPTION
A~L THAT c~TAIN tract or parcel of land being situate in Upper
Allen Township, Cumberland County, Pennsylvania, more
parzicular!y bounded and described as follows, to
BEGINNING at a point on the southwestern corner of Lot No. 114,
said point being on the northern right-of-way line of Atland
Drive, a 50 fcc= wide street; thence along said right-of-way line
South 63 degrees 07 minutes 00 seconds West, a distance of 49.33
feet to a concrete monument; thence continuing along said right-
cf-way line along a curve:to the right having a radius of 12.00
feet, an arc length of 181.85 feet, and being subtended by a chord
of North 71 degrees 53 minutes 00 seconds West, a distance of
16.97 feet to a point on the eastern right-of-way line of Cope
Drive North, a 50 foot wide street; thence along said right-of-
way line North 26 degrees 53 minutes 00 seconds West, a distance
cf 100.26 feet to a poinUl, said polnt being nhe sounhwestern
corner of Lot No. 179; thence along the southern line cf said lot
North 67 degrees 15 minutes 53 seconds East, a distance of 80.31
feet nc a point, said point being the northwestern corner of Lot
No. 114; thence along =ne! western line of said lot South 16
degrees 53 minutes 00 secbnds East, a diszance of !08.10 fee~ to
a point, the PLACE OF BEGZNNING.
CONTAiNING 7,~29.93 square feet or 0.1775 acres.
I Certify this to be recor,:.ted
In Cumberland County PA
RECORDATION R~QU~STED BY: I
WhEN R~G,Diu. DED lw. AIL TO:
At~.N£ R. H~ZWTON
1!01 ATLAND DRIVE
MECHAI~ICSBURG, PA i705~
TAX PARC~.L NO.
SEND TAX NOTICES TO:
IiCi ATLA~,!Q DKIVE
SPACE ABOVE THIS LINE IS FOR RECOR. DER.'$ US~ ONLY
THIS DEED
BETWEEN SEWA~T, .I-N~,, a Pennsylvania
corporation, GRANTOR(S)
ANNE R. ~N, widow, GRANTEE (S)
WITNESSETH, thalt in consideration of ONE HUNDRED
NIZ~ETY-lV2fREE I"HOUSAND EIGHTY-FIVE DOLLARS ($193,085.00), in hand
paid, the receipt of which is hereby acknowledge=, that said
Grantor do hereby grant and convey to the said Grantee~,
ALL THAT CERTAIN io~i in the property known, named and
· dentified in the Declaration referenced below, as "As~combe
Farms P.R.D., a R~sildent/al Planned Corm~unity," loca~ed
Upper Allen Township, Cumberland Coun%y, Pennsy!van~a, whlch
has herezcfore been submiCted to 5he provisions of the
Pennsylvanla Uniform Planned Co,unity Act, 68 Pa.C.S.A.
5!01, et.seq., as amended by the recording in the Office cf
the Recorder uf Dee~s of Cumberland County, Pennsylvania,
%he Declarat~oD for !Ashcombe Farms P.R.D., a ~lexib!s
Residential Planned Community ('~Dec!aration"), d~ted April
13, 1998, and in Miscellaneous Book 573, Page 407, as
amended by First A~enchnent to Declaration for Ashcombe Farms
P.R.D., a Flexible Residential Planned Community,
Amendment"), dated March 13, 1999, recorded March 19, 1999,
in Miscellaneous Bock 607, Page 440, by Second ~TLendm. ent tC
Declaration for Ashcombe Farms P.R.D., a Flexible
Residential Planned Cor~unity, dated September 29, !995,
reoorded October 13, 1999, in Miscellaneous Book 627, .Page
652, and as further amended Dy Third .~.enct~.ent to
Declaration for As?~combe Farms P.R.E., a Flexible
~esidential Plarned CcrmT, unity ("Third ~/nendment") date~
December 2, 2000, recorded February 26, 2001, in
Miscellaneous Book 667, Page 650, beinq and designated in
such Declaration, as amended, as Lot No. 113 (Identifying
Number), described in Paragraph 3 of the First Amendment and
shown (and described) in Exhibit B-1 of the First Amenchv~ent.
LOT NO. 113 contains 7,729.93 square feet, more er less.
BEING LOT NO. 113, AShcombe Farms P.R.D. Final-Phase 2A Si~e
P!ass and Plans, dated June 11, 1997, recorded in the O~fice
cf r. he Recorder of Deeds of Cun~berland County in Plan Book
78, Page 37.
~EiNG the same premises which COUNTRY SQUARE PARTNERSHIP, a
Pennsylvania General Partnership, by deed dated Sepnember
25, 200i, and recorded in Lhe Recorder of Deeds Office in
and for Cumberland County, Pennsylvania, in ~ook __, Page
, granted and conveyed unto SEWALT, iNC., a Pennsylvania
corporation, Grantor herein.
UND~R AArD SU~J-EC?, te restriction and covenants of recor'd,
'.'ncluding, but no5 limited to, Declaration for Ashco.~e
Farms, P.R.D., a Flexible Residential Planned Co.w_munity,
dated April 6, !998, recorded in the Office of the Recorder
of Deeds of Cumberland County, in Miscellaneous Book 573,
Page 407, First Amend/nent to Declaration of Ashco-"~be Farms,
P.R.D., a Flexible Residential Planned Co~%~lunity, dated
March 13, !999, recorded in the Office of the Recorder of
Deeds of Cumberland County in Miscellaneous Book 607, Page
440, Second Amendment to Declaration for Ashco.~be Farms,
F.R.D., a Flexible Residential Con%r. unity, dated September
29, ~9.~9, recorded in the Office of the Recorder of Deeds
Cumberland County, Per~nsylvania, in Miscellaneous Book 627,
Page 652, and Third Amendment to Declaration for AshcomDe
Farms, ?.R.D., 8 Flexible Residensiai Planned Cormmunity,
dated December 2, 2000, recorded in the Qffice of the
Flecorc. er o~ Deeds ol CumDerlana County, Pennsylvania, in
~-4is=-~llaneou~ Rook 667, Page 650, and under ~nd
nevertheless, To easements and rights-of-way of record and
visible by inspection.
;h%rD the said Grantor will Specially WARFgN?Y AND FOREVER
DEFEND the property hereby conveyed.
IN WITNESS WHEREOF, said Grantor has hereunto set its hand
and seal the day and year first above wri55en.
Sealed and delivered in the presence of
Secretary
SEWALT, INC.
President
ACI(NOWLEDG~
COMMONWEALTH OF PENNSYLVANIA
c~
COUNTY OF ~::F~ii.7'~ )
On this, ~he /'7~daY of 2002, b~fore me, a Notary
Public, %he undersigned officer, personally appeared BRUCE N.
SE!K, who acknowledged himself to De the~ President of
~..~.~5~mLT, I~:C., a Pennsylvania corporation, ~.-~ that he as such
~ President, being authorized to do so, executed t~e
foregoing instrument for the purposes therein contained by
signang the name of the corporation by himself as (Vice)
President.
seal.
IN WITNESS WHEREOF, i have hereunto set my hand and notarial
t Notarml Seal
GIm~ia M. Wethingtoa, Nolary
~mp t~ill Bo~, Cum~r!~d Co~
My COmml~sio~ Expire~ D~c. 27,
MULTI-PURPOSE SUPPLEMENTAL ADDENDUM
FOR FEDERALLY RELATED TRANSACTIONS (FIRREA)
~.',uwer/Client Anne R. Newton
Property Address 1101 Attand Drive
City Mechanicsbur.cj County Cumberland State PA
Lender Charles Sheilds III Esq.
03-259M1
03-259M1
Zip Code 17055
This Multi-Purpose Supplemental Addendum for Federally Related Transactions was designed to provide the appraiser with a con-
venient way to comply with the current appraisal standards and requirements of the Federal Deposit Insurance Corporation (FDIC),
the Office of the Comptroller of Currency (0CC), The Office of Thrift Supervision (OTS), the Resolution Trust Corporation (RTC)
and the Federal Reserve.
This Multi-Purpose Supplemental Addendum is for use with any appraisal. Only those
statements which have been checked by the appraiser apply to the property being appraised.
E~The appraisal is based on the information gathered by the appraiser from public records, other identified sources, inspection of the
subject property and neighborhood, and selection of comparable sales within the subject market area. The original source of the corn-
parables is shown in the Data Source section of the market grid along with the source of confirmation, if available. The originat source
is presented first. The sources and data are considered reliable. When conflicting information was provided, the source deemed most
reliable has been used, Data believed to be unreliable was not inciuded in the report nor used as a basis for the value conclusion.
~-~ The Reproduction Cost is based on Marshall & Swift Residential Cost Handbook/Local Contractors.
supplemented by the appraiser's knowledge of the local market.
E~ Physical depreciation is based on the estimated effective age of the subject property. Functional and/or external depreciation, if
present, is specifically addressed in the appraisal report or other addenda. In estimating the site value, the appraiser has relied on
personal knowledge of the local market. This knowledge is based on prior and/or current analysis of site sales and/or abstraction of site
values from sales cf improved properties.
[-~ The subject property is located in an area of primarily owner-occupied single family residences and the Income Approach is not consi-
dered to be meaningful. For this reason, the Income Approach was not used.
E~The Estimated Market Rent and Gross Rent Multiplier utilized in the income Approach are based on the appraiser's knowledge of the
subject market area. The rental knowledge is based on prior and/or current rental rate surveys of residential properties. The Gross Rent
Multiplier is based on prior and/or current analysis of prices and market rates for residential properties.
['~ For income producing properties, actual rents, vacancies and expenses have been reported and analyzed. They have been used to pro-
ject future rents, vacancies and expenses.
According to Owner
has not been offered for sale in the past 6 months or years, the subject property;
,~ls currently offered for sale for $ __ _ __
~ was offered for sale within the past __ _ months or __ years,
L~ Offering information was considered in the final reconciliation of value.
Offering information was not considered in the final reconciliation of value.
L_J Offering information was not available. The reasons for unavailability and the steps taken by the appraiser are explained later in
this addendum.
the subject property;
rding to ..Deed
has nottransferred in the past 6 months or years.
has transferred in the past __ __ months or years.
All pdor sales which have occurred in the past months or __
appraised value, either in the body of the report or in the addenda.
IDate Sales Price Document# Seller
years are listed below and reconciled to the
Buyer
L_~__]~ Subject property is not located in a FEMA Special Rood Hazard Area.
Subiect property is located in a FEI~IA Special Flood Hazard Area.
I Z~ne FEMA Map/Panel#
"" 42d372 ~
Map Date Name of Community
02-15-80 Upper Allen Township
x~The community does not participate in the National Flood Insurance Program.
The community does participate in the National Flood Insurance Program.
It is covered by a regular program.
It is covered by an emergency program.
03-259M1
03-259M1
The subject property is currently not under contract.
The contract and/or escrow instructions were not available for review. The unavailability of the contract is explained later in the
addenda section.
r~-'~The contract and/or escrow instructions were reviewed. The following summarizes the contract:
IContract Date Amendment Date Contract Price Seller
The personal property was included in the sale.
contract
indicated
that
not
The contract indicated that personal property was included. It consisted of
Personai property was not included in the final vatue estimate.
Personal property was included in the final value estimate.
The contract indicated no financing concessions or other incentives.
The contract indicated the following concessions or incentives:
Estimated contributory value is $
['~lf concessions or incentives exist, the compatibles were checked for similar concessions and appropriate adjustments were made, if
applicable, so that the final value conclusion is in compliance with the Market Value defined herein.
Six months is considered a reasonable marketing period for the subject property based on multi- st n,q service data.
The Appraiser cert~es and agrees that:
(1) Their analyses, opinions and conclusions were developed, and this report was prepared, in conformity with the Uniform Standards of
Professional Appraisal Practice ("USPAP,), and in accordance with the regulations developed by the Lender's Federal Regulatory
Agency as required by FIRREA, except that the Departure Provisions of the USPAP do not apply.
(2) Their compensation is not contingent upon the reporting of predetermined value or direction in value that favors the cause of the
client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event.
(3) This appraisal assignment was not based on the requested minimum valuation, a specific valuation, or the approval of a loan.
The value estimated is based on the assumption that the property is not negatively affected by the existence of hazardous substances or
detrimental environmentaiconditions unless otherwise stated in this report. The appraiser is not an expert in the identification of
hazardous substances or detrimentai environmental conditions. The appraiser!s routine inspection of and inquiries about the subject
property did not develop any information that indicated any apparent significant hazardous substances or detrimental environmental
conditions which would affect the property negatively uniess otherwise stated in this report, It is possible that tests and inspections made
by a qualified hazardous substance and environmental expert would reveal the existence of hazardous substances or detrimental
environmental conditions on or around the property that would negatively affect its value.
Appraiser's Signature
Appraiser's Name
State PA L~ License
Date April 29~ 2003 Date Prepared May 5~ 2003
Phone # ( 717 ) 766-4988
[~] Residential Certification L~ Certification # RL-000388-L Tax ID # 23-2391423
['~The co-signing appraiser has personally Inspected the subject property, both inside and out, and has made an exterior inspection of all
comparable sales listed in the report. The report was prepared by the appraiser under direct supervision of the co-signing appraiser.
The co-signing appraiser accepts responsibility for the contents of the report including the value conclusions and the limiting condi-
tions, and confirms that the certifications apply fully to the co-signing appraiser
The co-signing appraiser has not personally inspected the interior of the subject property and:
has not inspected the exterior of the subject property and all comparable sales listed in the report.
has Inspected the exterior of the subject property and all comparable sales listed in the report.
The report...was prepared by tt~e appraiser under direct supervision of the co-sgning appraiser. The co-signing appraiser accepts
respons~bHdy for the contents of the report, including the value conclusions and the limiting conditions, and confirms that the
certifications apply fully to the co-signing appraiser with the exception of the certification regarding physical inspections. The above
describes a level of inspection' performed by the co-signing appraiser.
J-~The co-signing appraiser's level of inspection, involvement in the appraisal process and certification are covered elsewhere in the
addenda section of this appraisal.
Appraiser's Signature [~Trainee [] Review [] Other
Appraiser's Name (print) SS #
State __ ~'---~License L~ Certified.ReSidential [] Certification #
Forms & Worms Inc., 315 Whitney Ave. New Haven, CT 06511 All Right~ Reserved
IBorrower Anl;e R, Newton
Property Address 1101 Atland Drive
City Mechani~sburg
Lender Charles Sheilds III Esq.
File No. 03-259M1
State PA
County Cumberland
APPRAISAL AND REPORT IDENTIFICATION
Zip Code 17055
IThis appraisal conforms to one of the following definitions:
[] Complete Appraisal (The act or process of estimating value, or an opinion of value, performed without invoking the Departure Rule.)
I [] Limited Appraisal (The act or process of estimating value, or an opinion of value, performed under and resulting from invoking the
I Departure Rule.)
I This report is on._.~e of the following types:
[] Self Contained (A written report prepared under Standards Rule 2-2(a) of a Complete or Limited Appraisal performed under STANDARD 1.)
[] Summary (A written report prepared under Standards Rule 2-2(b) of a Complete or Limited Appraisal performed under STANDARD 1.)
[] Resi~icted (A written report prepared under Standards Rule 2-2(c) of a Complete or Limited Appraisal performed under STANDARD 1
for client use only.)
Comments on Standards Rule 2-3
certify that, to the best of my knowledge and belief:
· The statements of fact contained in this report are true and correct.
· The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased
professional analyses, opinions and conclusions.
I have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved.
I have no bias with respect to the property that is the subject of this report or the padies involved with this assignment.
My engagement in this assignment was not contingent upon developing or reporting predetermined results.
My compensation for completing this assignment is not contingant upon the development or reporting of a predetermined value or direction in value that favors the
cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended
use of this appraisal.
· My analyses, opinions and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal
Practice.
· I [] have [] have not made a personal inspection of the property that is the subject of this report.
Comments on Appraisal and Report Identification
Note any departures from Standards Rules 1-2, 1-3, 1-4, plus any USPAP-related issues requiring disclosure:
APPRAISER: ~ /' ' .~.
Signature: ~~~
Name: Mark~'.l~r~ei't ~/ - - ~
SUPERVISORY APPRAISER (only if required):
Signature:
Name:
Date Signed: May 6, 2003 Date Signed:
State Certification ~ RL-000388-L Stata Certificatico ~.
or State Ucense ~. RB-029755-A o' State Ucense ~.
State: PA State: PA
Expiration Date of Cedification o- License: 6-30-2003
Expiration Date of Certification or Ucense:
[] Did [] Did Not Inspect Property
USPAP Ide't~fica~on (n~,
1 of 1
03-259M1
Rle No. 03-259M1
DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market
under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not
affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from
seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised,
and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment
is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal
consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the
sale.
'Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for
those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the
seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property
by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any
adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any
adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment.
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the
following conditions:
1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The
appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised
on the basis of it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is
included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data
sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the
appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination.
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific
arrangements to do so have been made beforehand.
5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their
contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and
are invalid if they are so used.
6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous
wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normal
research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden
or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic
substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no
guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such
conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the
appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment
of the property.
7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she
considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such
items that were furnished by other parties.
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional
Appraisal Practice.
9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion,
repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner.
10. The appraiser must provide his or. her prior written consent before the lender/client specified in the appraisal report can distribute the
appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to
any professional appraisal organizations or the firm with which the appraiser is associated ) to anyone other than the borrower; the
mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally
approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia;
except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s)
without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before
the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media.
Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form 1004B 6-93
03-259M1
File No. 03-259M1
APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that;.
1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate
to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the
market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than,
the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a
comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted
sales price of the comparable.
2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the
appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my
knowledge, that all statements and information in the appraisal report ere true and correct.
3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject
only to the contingent and limiting conditions specified in this form.
4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal
interest or bias with respect to the participants in the transaction. I did not base, either partially or completeJy, my analysis and/or the
estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the
prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the
subject property.
5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my
compensation for performing this appraisal is contingent on the appraised value of the property.
6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party,
the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my
compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a
specific valuation, or the need to approve a specific mortgage loan.
7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and
promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal,
with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable
time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the
marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section.
8. 1 have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables
in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the
subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these
adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented
about the effect of the adverse conditions on the merketability of the subject property.
9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on
significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal
report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal
report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in
the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies
and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the
statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking
full responsibility for the appraisal and the appraisal report.
ADDRESS OF PROPERTY APPRAISED: 1101 Atland Drive, Mechanicsbur,q, PA 17055
APPRAISER:
~iagname..tur e~~~~
Date Signed: May 6 2003
State Certification ~. RL-000388-L
or State License ~. RB-O29755-A
State: PA
Expirafion Date of Certification or License: 6-30-2003
MARK E. HILBERT & ASSOCIATES
SUPERVISORY APPRAISER (only if required)
Signature:
Name:
Date Signed:
State Certification #:
or State License ~.
State:
Expiration Date of Certification or License:
[] Did [] Did Not Inspect Property
Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93
QUALIFIOATION$ OF APPRAISER
Mark E. Hilbert, CRMA, ICA, GRI
Broker Appraiser
Education:
g~dm~m u~ Pro~umm~ml Prmu~uu - Part A
Profeeelonnl ~embgrghlpg and, Designations:
~e~l~ia Boa~ o~ ~mal~ors
~m~lv~ia ~go~ia~ion u~
~u~mylv~a gbnbu ~ur~i~iombi~ ~mr = ~-OOO3gg~
Experience:
Real Estate License: Morel1 1971
Assoolate Broker: Apdl 1971]
Appraising,since 1979.
Appraleal Experlenoe:
Completed Assignments for:
and ~-I:born~g.
Prudential Financial
Prudential Securities Incorporated
3 Lemoyne Drive
Lemoyne, PA 17403
PO Box 7, Camp Hill, PA 17001-9852
Tel 717 761-7344 800 468-8685
Fax 717 975-8426
May 1, 2003
Mrs. Lana A. Hudson, Executrix
The Estate of Anne R. Newton
428 Ridgeview Drive
Dillsburg, PA 17019-1377
The Estate of Anne R. Newton
Account No. 044-337614-023
Date of Death: April 11, 2003
SS//190-12-3127
Dear Mrs. Hudson:
Words cannot adequately express the deep and heartfelt sympathy to you and your family. Your mother
was a very generous and warm individual who will be missed by many in this community.
On the following pages I have detailed the securities held here at Prudential Securities at the time of her
death. I have also included the shares of both the Washington Mutual Investors Fund held by the American
Funds Group and the Lutheran Brotherhood Municipal Bond Fund, which was held by Lutheran
Brotherhood Securities Corporation.
I will list the single premium deferred annuities that I am aware of and their value under a separate cover.
I trust you will find this information helpful. If you have any questions, please do not hesitate to contact
me at 717-761-7344.
Sincerely,
Bruce D. Mulvey
Associate Vice President Investments
BDM:le
Enclosure
Cc: Charles E. Shields, 111, Esq.
Page 2
The Estate of Anne R. Newton
Account No. 044-337614-023
Date of Death: April 11, 2003
SS# 190-12-3127
Quantity Security
5166
100
1600
74
100
484
100
Allied Irish PLC (28.14 /27.85)
Avaya Incorporated (2.30 / 2.22)
H & R Block Inc (41.58 / 40.95)
M & T Bank Corp (82.60 / 80.95)
NCR Corporation (20.21 / 19.88)
PPL Corporation (35.90 / 35.18)
Verizon Communications (34.81 / 33.80)
0,000 Central Dauphin PA School District
4.100% 06/01/2003 Accrued Interest
5,000 Penna State Cert Participation
5.000% 07/01/2003 Accrued Interest
10,000 Upper Darby Twp PA Gert Oblig
0.000% 07/15/2003 Accrued Interest
10,000 Gettysburg PA Area School Dist Gert Oblig
4.300% 11/15/2003 Accrued Interest
10,000 Penna St Higher Edl Faes Auth
4.600% 11/01/2009 Accrued Interest
5,000 Penna St Gen Oblig 2nd Series
5.000% 11/15/2010 Accrued Interest
0,000 Penna St Higher Edl Fats UPMC Health Sys
........... 4.875% 08/01/2009 Accrued Int~e~st
10,000 Hazleton PA Area Sch Dist Ser "B"
5.000% 03/01/2023 Accrued Interest
1891.922
2037.819
1972.960
633.545
1103.665
Investment Company of America Class "A"
Lord Abbett Research Fund Large Cap "A"
New Perspective Fund Class "A"
Prudential Europe Growth Fund Class "A"
Washington Mutual Investors Fund Class "A"
2062.019
2056.464
I~05.¢g7
2013.363
Delaware Tax Free Penna Fund Class "A"
Lord Abbett Tax Free Income Fund Class "A"
Tax Exempt Bond Fund of America Class "A"
1,000
334
1,000
2,000
Average
Price
27.995
2.26
41.265
81.775
20.045
35.54
34.305
100.417
100.850
99.698
100.294
107.918
109.493
101.529
101.292
22.78
19.53
17.12
9.76
22.73
8.09
11.47
9.13
12.35
Dreyfus Strategic Municipal Inc (9.65 / 9.60) 9.625
Nuveen PA Dividend Advantage (15.25 / 15.25) 15.25
Nuveen PA Invsmt Qual Mun Fund (I5.09 / 14.93) 15.01
VKM PA Val Mun Inc Tr (15.89 / 15.75) 15.82
Mark~
Value
114,622.17
226.00
66,024.00
6,051.35
2,004.50
17,201.36
3,430.50
10,041.70
147.15
5,042.50
69.18
9,969.80
0.00
10,029.40
172.00
10,791.80
201.64
5,474.65
100.00
10,152.90
92:16
10,129.20
19.18
43,097.98
39,798.61
33,777.08
6,183.40
25,086.31
16,681.73
23,587.64
24,865.03
9,625.00
5,093.50
15,010.00
31,640.00
Page 3
The Estate of Anne R. Newton
Account No. 044-337614-023
Date of Death: April 11, 2003
SS# 190-12-3127
Quantity Security
Average
Price
Market
Value
35,280
Penna IMIT Lad Mat Tr Ser #5
Command Money Fund
Accrued Interest
Accrued Interest
285.67
1.000
***TOTAL***
1,428.35
2.58
35,280.00
7.44
$688,156.23
57.~, ts?, 7q
"This representation of your account history is not the official record of your account. It is for
informational purposes only and has been prepared to assist you your investment planning. Your
Prudential Securities Client Statement is the official record of your account. Therefore, if there are any
discrepancies between this information and your Client Statement, you should rely on the Client Statement
and call your local Branch Manager with any questions."
ERIE INSURANCE GROUP
100 Erie Ins. Pl. - Erie. PA 16530
NOTICE OF PREMIUM REFUND
DATE
;~. DAY YR.
30 03
ESTATE OF MRS ANNE R NEWTON AA7373
1101ATLAND DR
MECHANICSBURG PA 17055-5372
REFUND AMOUNT $280.00
POLICY NUMBER Q03 0101318 H
AGENT NO. AA7373
AGENT'S NAME ,]' P WOLFE INSUR
REASON 3
REF, NO. U322578
CHECK NO. 21322578
IN -
NON-NEGOTIABLE
DP164G 1/01
~: ERIE INSURANCE GROUP
~ 100 EHe Ins. PI.' Ene. PA 16530
PAY ESTATE· OF N_RS ANNE" R NEWTON·
TO 1101 ATLAND' DR
THE MECHA-NICSBURG PA 17055-5372
ORDER
CODE
REASONFoR ~ ~ POLICY NUMBER
CHECK . Q03 0101318 H
Premium Refund Due to :
Code: 1 · Policy Cancelled ! .
Code 2 · Policy Exf~re~ ·
Code 3 · Premium Reduction .: :
Code 4 · OverDayment '
AG ENT
AA7373
REF. NO.
U322578
Bank of America CustomerConnection 64-1278
Bank of America. N.A. 611
Atlanta. Dekalb C0un~, Georgia
DATE CI'IECK NO. 21322578
MO, DAY YR.
04 30 03
- $280.001
EXACTLY ****280 DOLLARS. AND O0 CENTS
AUTHORIZED SIGNATURE
ERIE INSURANCE GROUP
100 Erie Ins. PI. · Erie, PA 165.30
ESTATE OF MRS ,~HYNE R NEWTON
1101 ATLAND DR
MECHA~NICSBURG PA 17055
NOTICE OF PREMIUM REFUND
AA7373
DATE
MO. DAY YR.
05 05 03
REFUND AMOUNT $473.00
POUCYNUMBER Q03 0101318 H
AGENT NO. AA7373
AGENT'S NAME 3' P WOLFE INSU~, IN "'
REASON 1
REF. NO. U330544
CHECK NO. 21330544
NON-NEGOTIABLE
DP164G 1101
~ ERIE INSURANCEGROUP
~ 100 El"ia Ins. PI. · Erie, PA 16530
PAY ESTATE OF MRS ANNE R: NEWTON
TO 11.01 ATLA/~ DR
7'HE MECHA~NI C SBURG PA 17055
ORDER
~ CODE.·
REASONFoR ~1, ~ POUCY NUMBER
CHECK Q03 0101318 H
Premium Refuncl:Due to,:
Code 1 · Policy Cancelled.
Code 2. Policy Exoired .
Code 3 · Pi'emium Reduction
Code4 · Ovemaymer)t :
AGENT REF. NO.
AA7373 0330544
MO.
Bank of America CustomerCOnnection 64-1278
Bank of America, N~A. 611
Atlanta. Dekalb COunty, Georgia
DATE CHECK NO. 21330544
DAY YR.
05 03
$473.00
EXACTLY ****473 DOLLARS AND 00 CENTS
AUTHORIZED SIGNATURE
~o,~ ~o~ ~o~ RE.,~^~OE ^DV,CE 073877
MEMO INVOICE DATE INVOICE NUMBER AMOUNT DISCOUNT NET
Country Meadows Associates
830 CHERRY DRIVE
HERSHEY, PENNSYLVANIA 17033
DATE
0~:-'-/' 2:-q :"' 2': .:) ('; ',':'~
CHECK NO.
'7 .'.3 :E:
FIRST UNION
~o~,,o 0 7 3 8 7 7
AMOUNT
:::.:'..;,/ ..... .--;- ,v..v- ,..-~
TO THE
ORDER
OF
THIS CHECK IS VOID AFTER 180 DAYS.
CJ3zmb~ M~adows Associates
k',~f.'¥f', tYfll~'. I/,,:'/,,',',,;,',/:, :" '/,
I////////~ I ~'~f [z-~ {~ ,'/,':'/, ' ' ' ~ /,".; '
ko/,-/,.'//t~ /'¢:.%._~, ........... : .... .: -...
~./~II/ZI71 t11!1 /t I~ ,, II/l'1~"1',~///,'/'/¢~;',
':O ~, i, OOO 50 :t,,: aD ;i,t, aO I, a 7088 Si,'
COU1XrI'RY MEADOWS ASSOCIATES :::: '-., ' REMITTANCE ADVICE
, ,, ,,~ MEMO ,/ -:'. INVOICE'DATE '- NVO CE NUMBER I" AMC)HNT · n,~r, .... '.' ~'",: ' U ~' ~,.l~{~.~/
:':~e~id~nt :c~fund:' ~°?~:.- 04~0~'/~00~?~ ~'"~ ...:. :: ." ':' .'~ o~. "~ .'..:-.':,.:': :::::::::::::::::::::::::: :::'?:..):~.:...
.Anne Newton' · , .:-."
:.......:-::::.?.` ::.,: :. :...,.....
830: CHERRY DRIVE
HERSHEY, .PENNSYLVANIA 17033 DA~E
::.: ,,.,:':~ :: · 06/1..'/---00.-,',,,"-':
:i:'":':-?;? :.:' .-
-,:: y ":'::i::-%-'-' .-'-..:::..,.:~::. :-......:: ?-, - .
pAY 'oNE :~U'NDRED'
FIRST UNION
0'::75:8:94
AMouN':r-
TO THE: .....
ORDER
E I GHFFY AND
. . 4~ '. ., . .,:..~
· .--8. Ridgeview:
!':, : D'il 1 s burg ~'A.'' 17:i)::E9': :i? :' i ~?':,:i:: "::it!! :,:::'
[~]~ SECURITY FEATURES INCLUDED. D~AI~ ON ~E BACK
~:0 3 ~000 SO :~: 80 ~h_~O ~ B ?08,8,
~-- R-Q3; 11: lOAM;Country Meadows ACCOUNTING ;7179752118
Country Meadows West Shore 3
4905 East Trindle Road
Mechanicsburg, PA 17050
Telephone: (717) 761-8880
Resident Statement
Date: 06/01/2003
LanaH~dson
428 Ridge View Drive
Di!lsburg, PA 17019
Re: Anne Newton
Account#: 440
Balance Due:
Amount Enclosed
-180.52
DATE
05/21/2003
BALANCE FORWARD
Pharmacy Charges
~MOlqTH CHARGES
CREDIT BALANCE - DO NOT PAY
(9.4s)
(171.07)
(9
(180.52)
Thank you for choosing Country Meadows of West Shore 3!
Please include the top portion of this bill with your payment by the
15th using the enclosed envelope. Make you check payable to Country
Meadows Associates.
For pharmacy questions please contact "Alert"' direct at 1-800-266-9954
Resident Name: A~e Newton
Account~: 440
Statement Date: 06/01/2003
8 MW P/~ ~., FUNERAL, HOME'
PENNSY1..¥ANIA STATEBANK~ '60..Z44
CUMBERLAND PARKWAY, 31 ~
006' 93
One Hu~d~ed &. 00 / 100
PAY
TO. THE Estate Of Anna~ R. Newton
ORDER
OF- C,'/O Lana. A, Hudson-
42,8 Ridgeview Dr. "..
Dillsb, urg, PA i701.9,
," 0 O ~, ~, q 5
DATE CHECK NO..
06/02/2003. 6493
~ SL, O0 ~,q Sll'
CHECK AMOUNT
$10o ~ 0o-
Commerce
October 17, 2003
Charles E Shields, III
Attorney At Law
6 Clouser Rd
Mechanicsburg, PA 17055
RE:
Estate of: Anne R Newton
Social Security #: 190-12-3127
Date of Death: April 11, 2003
Dear Sir/Madam:
In reference to the letter regarding the above mentioned
Estate, we would like to inform you of the information that
we have researched and found.
Type: Checking
Account #: 513301697
Date Opened: 5/4/01
Date Closed: 4/24/03
Primary Owner: Anne R Newton
Date of Death Balance: $10,377.44
Accrued Interest: $.46
If there are any questions or additional information that
is needed, please fee]. free to contact me at (71..7) 795-7118,
ext. 3151.
Sincerely,
Wanda J. Morris
CIF Team Leader
Commerce Bank / Harrisburg, N.A.
P.O. Box 8599
100 Senate Avenue
Camp Hill, Pennsylvania 17001-8599
6696 Carlisle Pike
Mechanicsburg, Pennsylvania 17050
(717) 766-4300
www.bobbyrahal.com
2001 HONDA CIVIC EX SDN HAS A VALUE OF $5,000.00
VIN# 2HGES26791H500964
a by d~ HONDA
n.a 6696 Carlisle Pike MECHANICSBURG, PA 17055-1706
::[--ZOl%T:l:3J~. Telephone (717) 766-4300
PAY **TWO THOUSAND FOUR HUNDRED SEVENTY DOLLARS AND
TO THE
ORDER
OF
LANA A. HUDSON
428 RIDGEVlEW DRIVE
DILLSBURG PA 17019
ALL FIRST BANK
60-83
313
CHECK# 39413
00/100'*
[ DATE ] I AMOUNT
05~27~03
39413
$2,~.70.00
AUTHORIZED SIGNATURE
"'O :~qN ;' ='"' ':O=';,:;OOS=,~,': ;O,,,P8 885
NAME
NUMBER
DATE
LANA A. HUDSON
97 EAGLE VISION
DATE CTRL#
05/27/03
05/27/03
05/27/03 P1944
ACCT#
649
649
240B
66806
AMOUNT
-50.00
-80.00
2600.00
05/27/03
DESC
SELLING FEE
CLEAN UP
2E3HD66FIVH539827
REMI'VTANCEADVICE
DETACH AND RETAIN
I
BOBBY RAHAL HONDA I
.. 6696 Carlisle Pike
I
Mechanicsburg, Pa. 17055-1706
CHECK NO.
39413
NE'i;
AMOUNT
$2,470.00
POLICY/UNIT INSURED
058398405' MR CHANDLER N NEWTON
DC0
AGENT NAME ASU
022443, JT LAUER PPA
FEDERAL ID
190-1243127
DEATH CLM NO REGISTER DATE CHECK DATE
304106 NOV 01,1958 APR 10,2003
TRANSACTION TYPE
BASIC DEATH BENEFIT
TERMINATION DIVIDEND
VOLUNTARY INTEREST
POST MORTEM DIVIDEND
CHECK AMOUNT
DEATH CLAIM LDC 20030407 POLICY TYPE INSURANCE
~ - ~.. 15,700.00
392.50
,. :i 366.57
~ · .;:~ 186.57
645
i : 16, .64
CHECK NO.
CHECK TYPE: ELAS-M u~T^CH THiS STATEiv~NT BEFORE DEPOSITING 200521914
j~T,i~~ . THE EQUITABLE LIFE ASSURANCE S~I~OF~_UNI~
," ~'c,~.,, ,~ · :;', ..... : '~ ........ . ....... ' ...... i~, ~' ~ ,~;~ ~ ~l, ,', ~,i' ~i~ ~ ~ ~.~
DR. ..... ....... . .: · ,
.. ~: ~ MECH~ICSBURG; PA 17055 ' ::'
Ha~rd, ~
DEAN TRIPP 6o-14220
;" PH. 717-790-9632 251928936
~" · Cap~l Di~sion Dmvem Bank D~ision ·
.Gmat V~ley D~ision · ~n~er/Che~er Division ·
~.. Settlement Statement
_d. 'rype of Loan U.S. Department of Housing FINAL
anu uman uevelopient
]. [~FhtA 2. [-]FmHA 3. [~Conv. Unins. I 6. FileNumber I 7. LoanNumber OMBNo. 2502-0265
· ~V^ S. ~}Conv. Ins. [ MT2003-179RCS [ 8. Mortgage Insurance Case Number
C. Note: items marke~ "(p o c )" were paid outs de the ,~05;, ~ b~ey are shm~.n h~ for' ' 'ion ....... '.."..~"-'~-"-~ --, .4
D. NAME OF BORROWER: Annick Baminger and Emilienne E. Welder
ADDRESS:
E. NAME OF SEI.~.~: Estate of Anne Newton
ADDRESS:
F. NAME OF LENDER: Cash
ADDRESS:
G. PROPERTY ADDRESS: 1101 Atland Drive, Mechanicsburg, PA 17055
Upper Allen Township
H. SETI'LEMENT AGENT: Saidis, Shuff, Flower & Lindsay, Telephone: 717-243-6222 Fax: 717-243-6486
PLACE OF SEWI'LEMENT: 2109 Market Street, Camp Hill, PA 17011
I. SE'I-fLEMENT DATE: 07/25/2003
J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SEL~ACTiON:
100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER:
101. Contract sales L:)flce 3.95 000 . 00 401. Contract sale$ rice
102. PersonaIProperty 402. Personal~ 1.95 000.00
103. Settiementcha es to 0orrower line1400 ~ 4 551.25 403.
104.
404.
105.
405.
A.~stments for item~n advance Adjustments for items ~n advance
lO7. County_taxes 07 25 0'~to~2 '~1 03 ~21.9.78 407. Coun taxes 07 25 03to12 3:1. 03 ~219.?~8
lO8. SchooITaxas ~04 2,132.42 408. SehoolYaxes ~~2 132.42
109. AnnualAssocDuas 07 25 03to'12 3'1 03 32.8? 409. AnnualAssocDues~l 32.87
'110. i 410.
411.
112.
412.
120. GROSS AMOUNT DUE FROM BORROVVER ~201 936.32 420. GROSS AMOUNT DUE TO SELLER:
200. AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 197 385.07
~eamestmoney __ 5 000.00 501. Exees~
~ amount of new loans
502. Settlement cha es to seller line 1400
203. Exisfm loans taken subect to ~ 8 179.83
503. Exist~ct to
204,
205. 504. Pa ffof FirstMort a e Loan
505·
206.
506.
207.
507.
208.
508.
20g. Sewer ~03 26.3~0 509. Sewer
Adjustments for ite~ r ~ ~ 26.3_____~0
Adjustments for iterater
213· 513·
514~~ j
215. 515.
216. 516.
217·
517.
218.
518·
219.
519·
220. TOTAL PAID BY/FOR BORROWER ~ 5 026.30 520· TOTAL REDUCTION AMOUNT DUE SELLER 8 206.13
300· CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENTTO OR FROM SELLE'~R~
301. Gross amount due from borrower ~__ 20..~.~.~_~ 936.32 601. Gross amount due to seller~~
302· Les~ amounts aid b /for borrower line 220 ~ 5._.5~_02_028.30 602· Less reduction amount due seller line 520 19'7 385 .0'7
B 206.13
303. CASH FROM BORROWER 196,93.0.02 603, CASH TO SFI I ER
189,178.94
TitlcExprcss Settlement System Printed 07/25/2003 at 08:23
REV. HUD-1 (3/86)
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT File Number: MT2003-179
· SETTLEMENT STATEMENT PAGE 2
L. SE'IILEMENTCHARGES
FINAL
700. TOTAL SAL,ES/BROKER'S COMMISSION based on price $195 r 000.00 @ 2. 538 = 4,950.00
Division of commission (line 700) as follows:
701. $ 3r 950.00 to Help U Sell
702 $ 1,000.00 to Prudential Th son Wood Heal Estate
703. Commission.pal0 at Settlement
704. Transaction Fee
800.ITEMS PAYABLE IN CONNECTION WITH LOAN
801.Loan Origination Fee %
802.Loan Discount %
~Fee 804. Credit ~
805. Lender's Ins_[:)ecfion Fee
806 Morta eA iication Fee
~ Fee
808.
809.
810,
811.
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901. interest From to ~
~e insurance Premium for to
903.Hazard Insurance Premium for to
904,
905.
1000. RESERVES DEPOSITED WITH LENDER FOR
10Ol. Hazarcl insurance mo. ~$
~lnsurance mo._~.~.
1003~~Taxes m o ._o_;..~.~
1004. Count Pro art Taxes mo._..~.~.
1005. School Taxes mo. SL
1009. A re ateAnal sisAffuatment
1100. TITLE CHARGES
1101. Setllement or clesin ~c£~__~_,
1102. ADstract or title search
1103. Title examinatior~
1104. Title insurance bin0er
1105 Document Preparation
1106. Nora Fees
~fees
_~inclucles above items No:
1108. Title Insurance
to Prudential Thom son Wood Real Estate
__.~ncludes above items No:
/mo
/mo
/mo
41.78 /mo
,189.65 /mo
1109. Lencler's Policy
to Saidis Shuff Flower & Lindsa
to Charle____~sShield~ POC
to ACCP Inc.
1110.
r,, ~,,_.~wner,sro,,?.,.,.,.,.,.,.,~ 195 000.00 - i 333.75
1111.
1112.
1113.
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
12Ol. Recordin Fees~s~8' 50 ~~ ;,_._Release $
1202. C~ /Count tax/stam s DeedS1 950.00 ;Mort a eS
1203.
State
/ax/stamps Deed $1 950.00 ; Mo~t a e $
1204.
1205.
1300. ADDITIONAL SE3-rLEMENT CHARGES
to Marlin Yohn
PAID FROM
BORROWER'S
I FUNDSATI
I SE~-~LEMENT [
PAID FROM
SELLER'S
FUNDS AT
SETTLEMENT
CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETA LS SEE TITLE
U.S. CODE SECTION 1001 AND SECTION 1010.
TitlcExprcss Sctdement System Printed 07/25~003 at 08:23
1400. TOTAL SETTLEMENT CHARGES (enter off lines 103, Section J and 502, Section K) 4,551.25
HUD CERTIFICATION OF BUYER AND SELLER
Inh~h'~se trC~f~tYil~mv ~lt~er t~eH~ i~yDt ~a tS ~h~la~ er ~ec~S t a~t: aileron tpya~o f ~t~ ~s. ~ ~:~e~lYe~k en~n tl~dt agtee manedn Lbe lef It ~sa tn~e and accurate stete~nertt of all receipts and dlsbumemente mad .... y .....by me
1301. 2003-04 School Tax
1302.
1303. Tax Cart
1304. Initiation Fee
1305.
1306.
1307.
1308.
to Marli________~n Yohn
to Ashcombe Farm PRD
100.0(
4.o~-
i 333.75
HOUSEHOLD INVENTORY - ESTATE OF ANNE NEWTON
Bedroom suite $210.00
(dresser, chest of drawers, headboard, 2 night stands, mattress & box spring)
2 Bedroom lights $10.00
2 small TVs $32.00
6 Living room chairs
Glass end tables, coffee table & Lamps
Console TV
Stereo
Grandfather clock
$165.00
$85.00
$25.00
$60.00
$185.00
Sun room chairs
Sun room end tables & lamps
Bistro table & chair set
$115.00
$20.00
$60.00
Dining room table & chaks
2 curio cabinets
$180.00
$210.00
Couch & chair
Desk
Computer, desk & chair
Blanket chest
2 lamps
$85.00
$15.00
$65.O0
$75.00
$15.00
Small refrigerator & freezer
Snow blower & lawn mower
Washer & Dryer
$195.00
$105.00
$45.O0
TOTAL
$1,957.00
Thrivent Financial for LutheransTM
4321 N. Ballard Road, Appleton, WI 54919-0001
Phone: 800-THRIVENT (800-847-4836)
E-mall: mailC~thrivent, com· www. thrivent, com
The union of AAL and LB
Securities offered through
Thrivent Investment Management Inc.,
625 Fourth Ave. S., Minneapolis, MN 55415-1665,
a wholly owned subsidiar~ of Thrivent Financial for Lutherans.
Member NASD. Member SIPC.
October 22, 2003
CHARLES E SHIELDS III
6 CLOUSER RD
MECHANICSBURG PA 17055-9735
RE:
00126513
LB.MUNICIPAL BOND FUND - A
ACCOUNT NUMBER 7603330
ANNE R NEWTON TOD
*CLOSED ACCOUNT*
Dear Mr. Shields:
We are responding to your recent letter regarding the above-referenced account. Below is the
information requested.
The total number of shares in the LB Municipal Bond Fund account as of April 11, 2003, was
10,773.747. The price per share as of that date was $9.13. This gave the account a balance of
$98,364.31 for that date. Please note that the price per share and the balance of the account fluctuate
on a daily basis.
Note that the dividend shares earned on the LB Municipal Bond Fund account from April 1, 2003,
through April 11, 2003, was 15.297. The dollar value of the dividend shares earned was $139.66.
These amounts have been included in the balance above.
If you have any questions, you may call us at 800-847-4836; select option 1 for our Customer
Interaction Department, then select option 1 for Mutual Funds. Please listen carefully for further
instructions. Business hours are Monday through Friday from 7 a.m. to 9 p.m. and Saturday from 9
a.m. to 1 p.m. Central time.
Sincerely,
Troy lverson
Mutual Fund Correspondent
05/06/2003 13:40 F~ 860 843 8244 HARTFORD LIFE ~003/003
Hartford Life
May 6, 2003
Bruce Mulvey
Fax:717-975-8426
Re: Hartford Annuity Contract # 253173
Decedent: Anne Newton
Dear Mr. Mulvey: ,;
Thank you for your correspondence regarding tM above annuffy.~n..tra~. · '.
The death benefit payable under this contract is ~t considered "life insurmac, i'"r'eportable
on IRS Form 712, (life insuranze statement). Please fred the below informat~6n'in
response to your request. ' '
Contract Number:
ONJi~eF2
Owner's SSN#:
Deceased:
Date of Death:
Date of Death F'alue:
Tax Cost llasis, (if applicable)
Alternate Date of Death Value:
253173 ,
Anne Newton:
190-12-3127 i
Anne Newton,
04/11/2003
$32,902.33
$1,629.29
[>]
If you have any other questions or concerns, pleaSe'f 'eel ~ree to contact your./n,ve~'trnent
professional, or one of our annuity speciahsts bT.~ '.a~ g' I'-80{~-862-6665, Mofiday .
through Thursday from 8 a.m. to 7 p.m., Friday i~-'om 8 a.m to 6 p.m., mad:on Sa/urday
from 9 a.m. to 2 p.m. Eastern time. We will be lmppy to assist yom Thank, you for the
opportunity to help provide for yo~ financial needs.
SincereIy,
Peter Lewand6wski
Investment Product Services
Contract Management
Hartford Life ~surance Company
Hartford Life Iitmtrance Compaaits
.2,00 Hopm~dow Street
· S~,sbu~y, CT
'fuU F~ l 80o 8~
]nv~cnt ~roduct Soviets
Mallillg Adllr~: P.O. Box 5085
Hartford, CT 06101-.5085
online, ha rlfo rdlife, com
r'lLincoln
Financial Group.
P O Box 7880
Fort Wayne IN 46898-7880
3 anuary 5, 2004
Ct-DdLLES E SHIELDS ELi
ATTORNEY-AT-LAW
6 CLOUSER RD
MECHANICSBURG PA 17055
RE: Am~e R Ne~¢on
97-5384214
Dear Mr Shields:
The Date of Death Value for the above noted contract as of 04/11/'03 was ~; 18,563.00.
If questions arise or if you need my assistance, please feel free to contact me at the above
noted address or our toll free number: 1~800-348-I212 extermion 0736.
Sincerely,
Nancy Haneline
Annuity Operations
Rtgic:cr¢cl hem~cmaUv¢ of. and secuh[ies offered ~rough ~c Lincoln Na[ional LiI~ Bsumnce Company ~d Lineoln Fm~ci~ .qd~so~ Co~..
bvok~eaiem. Lincoln ~in~ial Group is ~c marklin8 name fo~ Lincoln Nario~l ColophOn ~d i~ affiliates, kincolt~ Refi~me~ ~s rh~
name for annuhi~/refi~me~t op~Iio~ ~f Th~ Lm~ln Na:ion~ Life lnsu~nce Co~y.
Hartford Life
May 6, 2003
Bruce Mulvey
~Fax:717-975-8426
Re: Hartford Armuity Contract # 710744990
Decedent: Axme Nearton
Dear Mr. Mulvey:
Thank you for your correspondence regarding th~ above annuJ, ty contract. "
The death benefit payable uader thig contract is hot considered "life insurance" r~portabl/e
on 11>,3 Form 712, (life i~m-aace statement). Pleaae find the below information in '
response to your requea-t.
Contract Number:
Owner:
O~ner's $$N#:
Deceased:
Date of Death:
Date of Death Value:
Tax Cost Basis, (if at~plicable)
Alternate Date of Death Value:
710744990
Arme New'ton
190-12-3127
Anne Newton'
04/11/2003
$24,247.94
$11,5'84.12
If you have any other questions or concern& please feel free to contact your investment ·
professional, or one of our an_nu.ity special/~ts by.~aI'ling 1-800-862-6668, Mo~.d~.y :. ,
through Thursday from 8 a.m. to 7 p.m., Friday ;:r. om 8 a.m. to 6 p.m., md on. Saturday :.
from 9 a.m. to 2 p.m. Eastern time. We wi.Il be happyto ass/st you. Thank y~u for the
opportunity to help provide for your firmncial needs. '
Sincerely,
Peter Lewandowski
Investment Product Services
Contract Management
Hartford L/fe Insurance Company
Hartford Life Insurance Compani~
T~II Fr~c i $OO 862 ~668
Inves~m~r ~rodu ct Se~lc~
Nlailing Addre~A: F.O. Box 5085
Hartford, (~'1' 06102-S0~$
o Aline. her/fo rdli fe.eom
- COMMONWEALTH OF PENNSYLVANIA
-PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM
Mailing Address
PO Box 125
Harrisburg PA 17108-0125
April 28, 2003
Toll-Free. 1-888-773-7748
(1-888-PSERSnU)
Local- 717-787-8540
Web Address: www.psers.state.pa.us
Building Location
5 North 5th Street
Harrisburg PA
CHARLES SHIELDS ESQ
6 CLOUSER RD
MECHANICSBURG PA 17055
Dear Mr. Shields:
RE: Anne R. Newton
S.S.# 190-12-3127
The Public School Employees' Retirement System (PSERS) has been notified of the
death of Anne R. Newton.
A Death Certificate for the deceased member is required for our records before any
payments can be made. A photocopy of the document will be accepted. If a death
certificate has been sent, please disregard this request.
A prorated_p~ of$211.48 ($215.14 minus $3.66 federal withholding tax) for the
i period of April 1, through April 11, 2003, was due Anne R. Newton, and is now payable
:i to Lana A. McGeary ($84.60), Jay A. Perry ($63.44), Tracey J. Perry ($31.72), and Erin
? L. Perry ($31.72),, as the designated beneficiaries.
.~ Because payments are prepared well in advance, the payment dated April 30, 2003 for
$577.81 w~ll_be_ts_s.u.ed, but must be reimbursed this office. Please make your check or
money order payable to PSERS and send to the mailing address shown.
Based on the option Anne R. Newton elected at retirement, there is a remaining_ balance
of approximately $4,055.07 that will be paid to Lana A. McGeary ($1;622.03), Jay A.
Perry ($1,216.52), Tracey J. Perry ($608.26), and Erin L. Perry ($608.26). This
amount is subject to a final audit before payment. Enclosed is Tax Information for
the estimated lump-sum payment.
Also enclosed is "Tax Information - Death Benefits" (PSRS-739). Please read it
carefully before making any decisions.
Federal law requires that tax be withheld from any benefit paid by PSERS.
8COMMONWEALTH OF PENNSYLVANIA
PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM
Mailing Address
PO Box 125
Harrisburg PA 17108-0125
,2003
Toll-Free- 1-888-773-7748
(1-888-PSERS4U)
Local- 717-787-8540
Web Address: www.psers.state.pa.u,
Building Location
5 North 5th Street
Harrisburg PA
TAX INFORMATION
RE: Anne R. Newton
S.S.# 190-12-3127
For tax purposes, the following is a breakdown of the estimated lump-sum payment.
GROSS AMOUNT OF LUMP SUM PAYMENT
TAXABLE AMOUNT
CAPITAL GAINS INCLUDED IN TAXABLE AMOUNT
ALREADY TAXED CONTRIBUTIONS
This benefit is considered a lump-sum distribution.
$4,055.07
$4,O55.O7
$1,431.80
$o.oo
YOU WILL RECEIVE A FINAL 1099-R AT THE END OF THE YEAR TO BE USED IN
PREPARING YOUR TAX RETURN.
Deceased Processing Center
vim
8 Market Plaza Way · Mechanicsburg, PA 17055
Phone: (717) 697-4696
May 2, 2003
Lana A. Hudson
428 Ridgeview Drive
Dillsburg, PA 17019
FUNERAL HOME
Michael J. Malpezzi, Owner
Jeremy J. Shartzer, Funeral Director
The Funeral Service for Anne R. Newton
We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please
feel free to contact us if you have any questions in regard to this statement.
THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT,
AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS.
1. PROFESSIONAL SERVICES
Services of Funeral Director/Staff
FUNERAL HOME SERVICE CHARGES
- ' Y,'~ ~ ?' · .,'~.' ..'iii:~i
SELECTED MERCHANDISE: ' ', -' ' : . .! :::~',;~',.:~i' :.'7.':,.":"
Solid Poplar Casket :: . .
Sentinel ' ' ' '
50 Additional Acknowledgements
Register, Memorial Cards, Ackn.
200 Additional Memorial Folders
THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED.
AT THE TIME FUNERAL ARRANGEMENTS WERE MADE, WE ADVANCED CERTAIN PAYMENTS TO OTHERS AS AN
ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES.
CASH ADVANCES
Opening Grave
Cemetery Equipment
Newspaper Notices - Local
Clergy/Mass Offering
Organist
Certified Copies of the Death Certificate
Flowers
Monument Engraving
TOTAL CASH ADVANCES AND SPECIAL CHARGES
$3260.00
$3260.00.
$~865.~oo
$955.00
$7.0O
$45.00
$46.00
$6178.00
$375.00
$100.00
$133.20
$200.00
$75.00
$50.0O
$112.36
$100.00
$1145.56
SUB-TOTAL
INITIAL PAYMENT / DISCOUNT / CREDITS
TOTAL AMOUNT DUE
$7323.56
$7323.56
Bobby
,R ah,al
HONDA
PAY **TWO
6696 Carlisle Pike MECHANICSBURG, PA 17055-1706
Telephone (717) 766-4300
THOUSAND FOUR HUNDRED SEVENTY
DOLLARS AND
TO THE
ORDER
OF
LANA A. HUDSON
428 RIDGEVIEW DRIVE
DILLSBURG PA 17019
ALL FIRST BANK
60-83
313
CHECK# :39413
39.413
00/100'*
I DATE I [ AMOUNT
05~27~03 $2~70.00
AUTHORIZED SIGNATURE
NAME
NUMBER
DATE
LANA A. HUDSON
97 EAGLE VISION
DATE CTRL#
05/27/03
05/27/03
05/27/03 P1944
ACCT#
649
649
240B
66806
AMOUNT
-50.00
-80.00
2600.00
05/27103
DESC
SELLING FEE
CLEAN UP
2E3HD66FIVH539827
~
if :
REMITi-ANCE ADVICE
DETACH AND RETAIN
BOBBY RAHAL HONDA
6696 Carlisle Pike
Mechanicsburg, Pa. 17055-1706
CHECK NO.
39413
AMOUNT
$2,470.00
SNELBAKER, BRENNEMAN & SPARE, P.C.
44 W. Main Street
P.O. Box 318
Mechaniesburg PA 17055
(717) 697-8528
Lana Hudson
428 Ridgeview Drive
Dillsburg PA 17019
July 29, 2003
Professional Fee: $150.00 per hour.
Re: Estate of Anne Newton
Date
Services
~06/06/2003
06/09/2003
07/01/2003
07/02/2003
07/O3/2003
07/15/2003
07/22/2003
07/25/2003
Telephone conference with Attorney Shields
Meeting with Attorney Shields
Review declaration and file material; review
Planned Community Act; prepare draft:
letter to Attorney Hitchings and indemnification
letter; letter to C. Shields
Telephone conference with E. Owen
Review c. orrespondence from Attorney Shields;
telephone eont~renee with Attorney Shields;
revise letter to Attorney Hitchings
Telephone conference with Attorney Shields;
letters to Attorney Hitchings and Attorney Saidis
Telephone conference with C. Shields;
review correspondence
Telephone conference with C. Shields;
attend settlement
For Professional Services rendered: 6.70 hours ~ $150.00 per hour =
0.30
1.40
1.70
0.15
0.60
0.7'0
0.25
1.60
6.70
$1,005,00
5~ q. 17
&cooun~: Number
044-340267-01
FA NO. FJnanc/al Advisor
023 BRUCE D I~JLVEY
ASSOC V.P. ZNV.
Office Serving Your Account
PS DZV OF HACHOVZA ~ECS LLC
~ LE~Y~ D~VE
LE~y~ PA 170~
7~7-76~-75~
MRS LANA A HUDSON EX
EST ANNE R NEWTON
425 RIDGEVIEW DR
DILLSBURG PA 17019-1277
h"lih"llh"'"lli,h,,,,Ih,lhh,,li,,,h,hlh,l,,h,ii
PURCHASES:
SALES:
NET ACTZVZTY:
&ct/vlt~ Date
40.00
TRADE DATE
08/13/Z003
PREFERENTZAL COI~S~ZON RATE
AHOUNT: 49,110.00
SETTLEHENT DATE EXCHANGE FEE: 40. ~3
08/Z~/ZO03 COHHZSSZON:
MISC. FEE:
NET AHOUNT: 48z~.83
DAYS INTEREST F CODE HARKET CLASS TRANSFER
Z :[ CUSZP# TRADE XD
· 261932107 03Z2SALQKO018
YOU SOLD 33~+ NUVEEN PA DZVZDEND ADVANTAGE HUN FUND Z AT 1~ 09 ..............
TZCKER SYMBOL NVY ' ' '''
UNSOLZCZTED, PREFERENT"ZAL CI:)HI~Z~ RATE
TRADE DATE
08/Z3/ZO03
ANOUNT: 4(~,706.06
SETTLEHENT DATE EXCHANGE FEE: 40.
08/18/Z003 COHHXSSZON:
HZ:SC. FEE: ~
NET AMOUNT:
DAYS INTEREST F CODE NARKET CLASs TRANSFER
I CUsZp#
.... Z TRADE ZD
YOU SOL. ,ooo EE. ..................................
mUNZCTPAL FUN0 ·
TRADE DATE .
08/13/Z003
TZCF, ER SYHBOL NiP
UNSOLZCZTED, PREFERENTZAL C()I~IZSSZON RATE
AMOUNT: ~1~,~0. O0
~ETTLEHENT DATE EXCHANGE FEE: 40.68
D8/1~/2003 COHHZSSION:
HXSc. F~: ~
DAYS IN~EST F CODE ~RK~ CL~s TRA~F~
i Z ~slp~ ~4~ ID
67097Z108 O~Z~A~6010
ENV - 015o,18
;e ravsrse side for axDJarla~orl Of terms and coded symbols
PLC - 01B95&
Account Hu~bar
044-340267.01
Accaurtt Na.e
HRS LANA A HUDSON EX - Acttvity Oat.
EST AISLE R NE~ 08/13/2003
YOU SOLD 500 VAN KANPENIHERR.TTT) AHERZCAN CAPZTAL TR AT 15.1.6
PEI~IA VALUE ItIJNZC'rpAL ZNCONE TRUST
TZCKER SYI~30L VPV
TRADE DATE
08/13/2003
PREFERENTZAL C(N'I~SSZON RATE
AMOUNT: $7:,r;7r;.O0
SETTLENENT DATE EXCHANGE FEE: $0.
08/18/Z00~ COHNZSSZON: $14Z. 08
H/SC. FEE: ~r;.
~IET ANOUNT: $7,427.31
DAYS TNTEREST I~ CODE HARKET CLASS T.R. ANSFER
! ! · .,~.. 4 CU.SZP# TRADE
921ZETZ08 O3225ALVX2OZO
YOU SOLD ~,r;O0 VAN KAHPEN(HERRZTT) At'IERZCAN CApTTAL TR "AT 15.10 .......................
PEI~JA VALUE NUFLTC1'PAL ZNCONE TRUST
T'ZCKER SYHBOL VP¥
TRADE DATE
08/13/2003
PREFERENTZAL COI~tZSSZON RATE
ANOUNT: SZ2:~&r;O. O0
SETTLEHENT DATE EXCHANGE FEE;: $1. O?
08/18/200~ CONNZSSTON: $426.3;
NET ANOUNT: ~'Z;~'P'Z. 60
DAYS ZNTEREST F CODE NARKET CLASS TRANSFER CUSZP~
1 I TRADE Tn
9ZZIZT108 O~ZZSALHDZOlq.
YOU SOLD 100 AVAYA 1'NC AT 9 70 ' *'
'rZCKER SYI~43L AV
TRADE DATE
08/13/2003
PREFERENTZAL COt~'IZSSION RATE
ANOUNT: $970.00
SETTLE,t'F-NT DAT~ EXCHANGE FEE: $0. Or;
08/18/2003 CONNTSSZON: · $49.50
N:[SC. FEE': ' SE;. Z5
NET ANOUNT: $91E. ZO
DAYS /*NTEREST F CODE NARKET CLASS TRANSFER
I I CUSZPO TRADE ZD
05~99109 OSZ?-SAHFD 903.8
YOU SOLD 100 NCR CORP. ' ................................................................
T/CKER SYI~OL NCR AT Z&.68
TRADE DATE
SETTLEHE DATE
0a/18/~003
PREFERENTZAL C(]t~IZSSZON RATE
DAYS ZNTEREST
F CODE H~RI(ET CLASS TRANSFER
CUSZP!
62806E~o8
AffOUNT:
EXCHANGE FEE: ~*0. ].3
CONHIsSZON: $7&. 63.
TRADE TO
03:~.SAK,JD6OZ6
EHV - 015418
See reverse side for explanabon of terms and coded symbols
PLC - 028957' '
Account Number
Accoun~ Name
~Act~v~ty Data Page ':'; of
044-340267-01 ,~ L~ ~ ~ EX ..
EST ~E R NE~ OS/Z$/ZOO~
YOU SOLD
TRADE DATE
PEI~JSYLVAN'ZA ZHZT LADDERED HATURZTY
TRUST UNZT SER.TES 5 .HONTHLY PAY
AT 279.71
AHOUNT:
SETTLEHENT DATE ZNTEREST:
08/18/200:~ NZ$C. FE~:
NET AHOUNT: $1,~13.1~
DAYS ZNTEREST F CODE HARKET
CLASs
TRANS~
CUs]'p#
TRADE ZD
ENV - 01541&
,See reverse side for explane~iae of terms and coded sYmboJs
B, W'A~I-IO'VIA S~,Ct.TRI~S
Account Number FA NO. Flnanclal Advisor
044-340267-01 023 BRUCE D HULVEY
ASSOC V. P. TNV.
HRS LANA A HUDSON EX
EST ANNE R NENTON
q28 RIDGEVIEW DR
DILLSBURG PA 17D19-1377
h,,llh,,llh,,,,,lll,h,,,,Ih,lhh,,ll,,,I,,hlh,h,h,II
Client Confirmation
Wachovla Securities, LLC, member NYSE & SIPC
affice Serving Your Account
HACHOVZA SECURITIES
3 LENQYNE DRIVE
LENOYNE
Activity Date
10/02/2003
Page 1 of Z
PA 17063
717-761-73~
: :':: :~: :.:: :~:i:!~:'~ii!:'*:~!~'?/:~.~ *z "!"!. "*"':"'i ' :" '~:" ':" '*' ~ '"~:.:.'::'":*? ~~-~.'i~'.~.~::i':' ':':':'"":~?:'!?::::::::::::::::*~::~:~:i::'::::"~:~:::::~ >":' :':::::': :'::: ~:~'~'>':':~:~ ~:::::
.............. ~'~"~"~'"'"":¢*'~"* .~>:~:.~:.:.:.:~:+~+:~...¥.~.~::::::~.~.~'::.2.:~...:.:.:~i:~.~:}:~:~i~[:
PURCHASES: $0. O0
SALES:
NET ACTZVITY: $ZOr+, 126. ~lcR
YOU SOLD
300
BLOCK H & R INC AT ~+3.1¢
TICKER SYMBOL HRB
TRADE DATE - PREFERENT'J:AL COHM/SSZON RATE
10/0~/Z003 AMOUNT: $12 · 9~2. O0
EXCHANGE FEE: $0.61
SETTLEHENT DATE COl'MISSION: $1;0. O 1
10/07/2003 NET AHOUNT: $12,791.38
DAYS INTEREST
F CODE MARKET CLASS T~ANSFER CUSIP# TRADE ID
1 i 093671106 0327SAEC~L6011
YOU SOLD 1,100 BLOCK H & R ZNC AT ~3.
T]:CKER SYt'MOL HRB
TRADE DATE
10/07./2003
PREFERENTIAL COHHZSSZON RATE
AMOUNT: $~7~,~6S. O0
EXCHANGE FEE: $2.23
SETTLEMENT DATE COMMISSION: ', $550.07
NET AMOUNT: ~E~& · 907. ~5
DAYS INTEREST F CODE MARKET CLASS TRANSFER CUSIP# TRADE ID
1 1 093671105 0327-RAEDE301~
YOU SOLD 366 ALLTED TRISH PLC SPONSORED AT 29.13
D.,H AMERN DEP RECPT ONE ADR REP 2 ORD SHS
TTCKER SYMBOL ATB
TRADE DATE
ZO/OZ/ZO03
SETTLEHENT DATE
10/07/Z003
PREFERENTIAL COI~fZSS/ON RATE, PRINCIPAL, ZNTEREST, DIVIDEND
AND/OR YIELD HAY BE IMPACTED BY CURRENCY FLUCTUATZONS AND
CONVERSZON COSTS
DAYS INTEREST
F CODE MARKET CLASS TRANSFER
1 i
CUSIP#
OlgZZ&r+O2
AHOUNT: $10,6&1. ~;8
EXCHANGE FEE: ~O.SO
COMMISSION: $91. q8
MISC. FEE: ~ ~S. 2S
NET AHOUNT: $10 ,56~+. 35
TRADE ID
03275AEQUgOl&
FNV - n1~101
pi c - 017922
l' %~r~-CHO~_4~ SECUi~m,S
Account Number' Accmun't Name -
044-340257-01 .RS LANA A HUDSON EX
EST ANNE R NENTON
Client Confirmation
Wachovia Securities, LLC, member NYSE & SIPC
Activity Date
lo/o2,,,2oo3
Page Z a~ Z
You SOLD
i.~. ~ "J,
ALLIED IRISH PLC SPONSORED
A.ERN OEP RECPT ONE ADR REP 2 ORD SHS
'I'ZCKER SY"BOL AZB
AT Z8.97
TRADE DATE
10/02/2003
SETTLEHF_.NT DATE
10/07/2003
PREFERENTIAL COHHZSSION RATE, PRINCIPAL, INTEREST,' DIVIDEND
AND/OR YIELD MAY BE IMPACTED BY'CURRENCy FLUCTUATIONS AND
CONVERSION COSTS
DAYS INTEREST
ANOUNT: $127/+68. O0
EXCHANGE FEE: $.c,. 97
CONHISSZON: $1 ~ 139.07
'NET AHOUNT: $12&,,322. 96
F CODE HARKET CLASS TRANSFER CUSIP# TRADE ID
I 1 O19ZZ86.0Z 03z7r;AERUSO*I 6
YOU SOLD ~, &33.$~S PRUDENTIAL EUROPE GROHTH FUND CLASS A AT 11.91 .
~' ~ TICKER SYt'~OL PRAEX
TRADE DATE
10/02/2003
SETTLEHENT DATE
10/07/2003
DAYS INTEREST
AHOUNT: $7,56.5.52
aisc. FEE: ,,. $.-5. ~c;
NET ANOUNT: $7,DGO. 27
F CODE NARKET CLASS TRANSFER CUSIP# TRADE ID
6 3 7~.6.31N103 0327.6GGd Ft, fO ZZ
Account Nueber FA NO. Financial Advisor
044-340267-01 023 BRUCE I] ~ULVEY
ASSOC V. P.
HRS LANA A HUDSON EX
EST ANNE R NEWTON
~E6 RIDGEVIEW DR
DILLSBURG PA 17019-1377
h,,llh,,llh,,,,,lll,l,,,,,ll,,ll,l,,,Ih,,h,hll,,I,,h,II
Client Confirmation
Wachovia Securities, LLC, member NYSE & SIPC
O~:;ico Serving Your Account
HACHOVTA. SECURTTIES
3 LEHOYNE DRTVE
LEHOYNE
Activity Date
10/01/2003
Page 1 o,F I
PA 170~3
717-761-73~
PURCHASES: $0. O0
SALES: $3,20Z. 97
NET ACTIVITY: $';, 202.97CR
YOU SOLD 100
TRADE DATE
10/01/200";
SETTLEHENT DATE
10/06/2003
VER.TZON C(R'D'U~ZCATIONS
TICKER SYHBOL VZ
PREFERENTZAL COR~Ss'roN RATE
DAYS INTEREST
AT 32. ~
F CODE MARKET CLASS TRANSFER CUSIP#
5 E1 92343V104
AMOUNT:
EXCHAN6'E FEE: $0.16
COHHTSSlON:
NET AHOUNT: $3,202.97
TRADE TD
0327~B~EF0013
ENV - 0194ZZ
PLC - 02B873
December 17, 2003
Charles E. Shields III Esq.
6 Clouser Road
Corner of Trindle & Clouser Rd.
Mechanicsburg, Pa. 17055
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
Telephone
(717) 787-3930
FAX (717) 772-0412
Dear Mr Shields:
Re: Estate of Anna R. Newton
File Number 2103-0343
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before July 11,2004. Because Section
2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s)
will be granted that would exceed the maximum time permitted.
Sin¢.e.?~ly.,_ ..... {~. '
Claudia Maffei,~/~u~P~rvisor
Document Processin9 Unit
Inhedtance Tax DMsion
BUREAU OF ZNDZVZDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. Z80601
HARRZSBURG, PA 171Z8-0601
COHHONNEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF DETERHZNATZON AND
ASSESSNENT OF PENNSYLVANZA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
CHARLES E
6 CLOUSER RD
MECHANTCSBURG L:%,~A 17055
REV-~i85 EX AFP (01-05)
· DATE Oq-OS-ZOOq
;:Li ESTATE OF NENTON ANNA R
DATE OF DEATH 0fi-11-2003
FZLE NUMBER Z1 03-03q3
COUNTY CUMBERLAND
ACN 201
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGZSTER OF NZLLS
CUMBERLAND CO COURT HOUSE
CARLZSLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THZS LZNE I~ RETAZN LONER PORTZON FOR YOUR FZLES ~
REV-483 EX AFP (01-03) ## NOTZCE OF DETERMZNATZON AND ASSESSMENT
OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~#
ESTATE OF NENTON ANNA R FZLE NO.Z1 03-03q3 ACN Z01 DATE Oq-OS-ZOOq
ESTATE TAX DETERHZNATTON
1. Credit For State Death Taxes as Verified .00
Z. Pennsylvania Znheritance Tax Assessed
CExcluding D1scount and/or Tnterest)
3. Tnheritance Tax Assessed by Other States .00
or Territories of the United States
(Excluding O~scount and/or Tnterest)
q. Total Tnher~tance Tax Assessed 52;375.31
5. Pennsylvania Estate Tax Due .00
TAX CREDTTS:
5Z~375.31
PAYMENT RECEZPT DZSCOUNT (+)
DATE NUHBER ZNTEREST/PEN PAZD ¢-) AMOUNT PAZD
~ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE
FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
TOTAL TAX CREDZT .00
BALANCE OF TAX DUEI .00
ZNTEREST AND PEN. I .00
TOTAL DUE I .00
{ZF TOTAL DUE TS LESS THAN $1, NO PAYMENT ZS REQUZRED
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR}., YOU MAY BE
DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.}
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section ZlqO (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOO0.
(7Z P.S. Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of NiIls printed on the
reverse side.
-- Make check or money order payable to: REGXSTBR OF HILLS, AGENT.
REFUND (CR): A refund of a tax credit may be requested by completing an "'Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1313). Applications are available et the Office of the Register of Nills,
any of the Z3 Revenue District Offices or from the Department's Zq-haur answering service for fores ordering:
1-BOO-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-&OO-qfi7-3OZO (TT only).
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, Harrisburg, PA 171ZB-lOZ1,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS:
Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revlew Unit~ Dept. Z80601, Harrisburg, PA 171Z8-0601,
Phone [717) 787-6S05. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
OR
PENALTY:
INTEREST:
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 and 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.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the FederaI Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (Ia) months free the date of death.
Taxes which became delinquent before January l, 19aZ bear interest at the rate of six (6Z) percent par annum
calculated at a daily rate of .000164. All taxes which became delinquent on or after January l, 198Z will bear
interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 198Z through Z00~ ara:
Interest Daily Interest Daily
Yea~ Rate Factor Yea~ Rate Factor Yea.~r
1982 ZOZ .0005q8 1988-1991 llZ .000301 ZOO1
1983 16Z .O00q~& 199Z 9Z .OOOZq7 2002
198q 112 .000301 1993-199q 72 .000192 2003
1985 132 .000356 1995-1998 92 .O00Z~7 ZOOq
1986 lOX .000274 1999 72 .O0019Z
1986 lOX .O00Z7~ ZOO0 82 .OOOZ19
--Interest is calculated as follows:
Interest Daily
Rate Factor
.O00Z~7
.O0016fi
.000137
.000110
ZNTEREST= BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR
--Any Notlce issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the data of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF ZNDTVZDUAL TAXES
TNHERTTANCE TAX DTVZSION
DEPT. 180601
HARRTSBURG, PA 1711&-0601
CHARLES E SHIELDS III ESQ
6 CLOUSER RD
HECHANICSBURG PA 17055
COHNONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE DF ZNHERZTANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
~;~ ~ DATE
~_ ESTATE OF
DATE OF DEATH
FTLE .NUHBER
'04
04-05-2004
NEWTON
04-11-2003
11 03-0343
CUHBERLAND
101
Amount
ANNA R
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THZS LINE ~' RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRATSEHENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF NEWTON ANNA R FILE NO. 21 03-0343 ACN 101 DATE 04-05-2004
TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVAT]:ON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED OH: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
3. Closely Held Stock/PartnarshAp Interest (Schedule C) ($)
~. Nortgagas/Hotes ReceAvabla (Schedule D)
5. Cash/Bank DeposAts/NAsc. Personal Property (Schedule E) (E)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Asse~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Costs/NAsc. Expenses (Schedule H) (9)
10. Debts/Hot,gage LiebilAties/L1ens (Schedule Z) (10)
11. Total Deductions
12. Net Value of Tax Return
198;000.00
593;157.79
.00
.00
43;050.28
.00
NOTE: To /nsure proper
credAt to your account,
submAt the upper port/on
of thAs form wAth your
tax payment.
1747077.58
(B) 1,008,285.65
78,693.99
13.
NOTE:
4~818.55
(11) 83.512.54
(12} 924,773.11
CharitabXe/Governmental Bequests; Non-elected 9115 Trus~:s (Schedule J) (13) 4,000. O0
Nmt Value of Estate Sub~act ~o Tax (1~) 920,773.11
Zf an assessment gas issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 gill
re~lect ~igures that include the total of ALL returns assessed to date.
D/SCOUNT
INTEREST/PEN PAID (-)
(15) .00 x O0 = .00
(16). 771,434.01 x 045 = 34,714.53
(17) 74,669.55 x 12 = 8,960.35
(lB), 74,669.55 x 15 = 11,200.43
(].9)~ 54,875.31
ASSESSHENT OF TAX:
1E. Amount of Line 1~ et Spousal rate
16. Amount of Line 1~ taxable at LAnaal/Class A rate
17. Amount of LAne 1~ at S1blAng rate
18. Amount of LAne 1~ taxable at Collateral/Class B rata
19. PrAncApal Tax Due
TAX CREDITS:
PAYHENT J RECEIPT
DATE NUNBER
07-01-2003 CD002756
01-09-2004 CD003423
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AHOUNT PAID
2,500.00
.00
47,500.00
8,275.00
TOTAL TAX CREDIT 58,275.00
BALANCE OF TAX DUEI 3,399.69CR
INTEREST AND PEN. . O0
TOTAL DUE 3,399.69CR
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REI~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND CCR):
ODJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December IZj 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Raturnj may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I313). Applications ere available at the Office
of the Register of Nills~ any of the 23 Revenue District Offices, or by calling the special Iq-hour
enamoring service for forms ordering: 1-800-362-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-600-447-3020 (TT only).
Any party in interest not satisfied with the appraisement, allowance~ or disallowance of deductions~ or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appoals~ Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of tho account of the personal representative, OR
--appeal to tho Orphans' Court.
FactuaI errors discovered on this assessment should ba addressed tn writing to: PA Department of Revenue,
Bureau of Individua! Taxes~ ATTN: Post Assessment Review Unitj Dept. 28060l, Harrisburg, PA 17128-060I
Phone (717) 787-6S05. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively corractabZe errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SX) discount of
tho tax paid is allowed.
The 15X 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 tho end of tho tax amnesty period. This non-participation
penalty is appealable in the same manner end in the tho same tiaa 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 end one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1~ 1962 bear interest et the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on end after
January 1~ 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by tho PA Department of Revenue. The applicable interest rates for 1982 through 2004 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
1982 207. .000548 ~'~)'~=~ - 1991 XlZ .000301
1983 167. .000436 1992 92 . O0 D267
198q 117. .000301 1993-1994 77. .000192
1985 132. .000356 1995-1998 97. .000247
19R6 107. .000274 1999 77. .000192
1987 107. .000274 ZOO0 72 .000192
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPAXD
Interest Daily
Year Rate Factor
~ 9Z ,O00Zq7
ZOOZ 67. .00016q
2003 57. .000137
200q 47. .000110
X NUHBER OF DAYS DELXNQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DTVTSZON
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
'04 ria'~
CHARLES E SHIELDS II! ES~ ......
6 CLOUSER RD
MECHANICSBU~G: PA 17055
DATE 05-10-2004
ESTATE OF NEWTON
DATE OF DEATH 04-11-2005
FILE NUMBER 21 03-0545
COUNTY CUHBERLAND
ACN 101
Amoun~
REV-1;D7 EX AFP COl-OS)
ANNA R
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUN]IERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure propsr cred~; ~o your account, submi~ ~he upper pore{on of this form wi~h your tax payment.
CUT ALONG TH'rS LINE ~ RETA'rN LOWER PORTION FOR YOUR RECORDS
REV-1607 EX AFP ¢01-03) M~ INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF NEWTON ANNA R FILE NO. 21 05-0343 ACN 101 DATE 05-10-2004
THIS STATEMENT ZS PROVZDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHONN BELON
ZSA SUNHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FZGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 05-29-2004
PRINCIPAL TAX DUE:
PAYMENTS (TAX CREDITS):
PAYHENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-)
54,875.$1
07-01-2005
01-09-Z004
04-19-2004
AMOUNT PAID
CD002756
CD003425
REFUND
2,500.00
.00
.00
47,500.00
8,275.00
5,399.69-
TOTAL TAX CREDIT
54,875.$1
.00
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR),
BALANCE OF TAX DUE
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORM FOR INSTRUCTIONS. )
pAYNENT:
Detach the top portion of this Notice and submit aith 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 #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: CONHON#EALTH OF PENNSYLVAN/A.
REFUND (CR): A refund of a tax credit, ehich Nas 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 Z5 Revenue District Offices or from tho Department's Iq-hour
ansemring service for fores ordering: 1-800-362-ZOSO; services for taxpayers with specie! hearing and / or
speaking needs: 1-800-qqT-3OZO (TT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. lB0601, Harrisburg, PA 171Z8-0601~ phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar months after the dmcedant's death, a five percent (SI) discount
of tho tax paid is alloaed.
PENALTY: 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 and of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (l) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of
six (6X) percent par annum calculated at a daily rate of .OOOlBq. AIl taxes which became delinquent on and after
January 1, 198Z mill bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. Tho applicable interest rates for 198Z through 200q ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 lOX .0005~8 1988-1991 11Z .000301 2001 9Z .O00Zq7
1983 16Z .000~38 199Z 9X .O00Z~7 ZOOZ 6X .00016q
198q 112 .000301 1993-199q 7Z .O0019Z 2003 52 .000137
1985 13Z .000356 1995-1998 9X .O00Zq7 ZO0¢ CZ .000110
1986 lOX .OOOZ7~ 1999 7Z .OOO19Z
1987 9Z .O00Z~7 ZOO0 8Z .000Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPA'tD X NUIJBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent alii reflect an interest calculation to fifteen (15) days
beyond the data of the assessment. If payment is made after the interest computation date shomn on the
Notice, additional interest must be calculated.
GEORGE M. HOUCK
(1912-1991)
CHARLES E. SHIELDS, III
A TTORNE Y-A T-LA W
6 CLOUSER ROAD
Corner of Trindle and Clouser Roads
MECHANICSBURG, PA 17055
July 9, 2004
TELEPHONE (717)
FAX (717)
766-0209
795 -7473
Register of Wills Office
Cumberland County Court House
1 Court Square
Carlisle, PA 17013
Re: Estate of Anne R. Newton
Docket No. 21-03-00343
Dear Register of Wills:
Enclosed please find two checks as follows:
Check No. 1261 in the amount of $36.59
Check No. 142 in the amount of $1,890.00
as well as two copies of the Inheritance Tax returns, as amended and U.S. Estate Tax Return
Form 706, as amended to be filed in the above matter.
Thank you for your assistance with this matter.
Very truly yours, _ ~
Charles E. Shields, I/I
CES:slk
Enc.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
I~UREAU 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 004155
SHIELDS CHARLES E III
6 CLOUSER ROAD
MECHANICSBURG, PA
17055
........ fold
ESTATE INFORMATION: SSN: 190-12-3127
FILE NUMBER: 2103-0343
DECEDENT NAME: NEWTON ANNE R
DATE OF PAYMENT: 07/1 2/2004
POSTMARK DATE: 07/1 0/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/1 1/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $36.59
REMARKS:
TOTAL AMOUNT PAID:
$36.59
SEAL
CHECK//1261
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
CHARLES E. SHIELDS III
6 CLOUSER RD.
MECHANICSBURG, PA 17055-9735
Pay to the //~ ~ -- ' _
~ CI~ZENS BANK
Pennsylvania
~:O 3~=O 7f~ ~, c;o~:
Date~
1261
3-7615/360
-~ollars
Citizens Circle Account
COMMONWEALTH OF PENNSYLVANIA
)EPARTMENT OF REVENUE
~OREAU OF INDIVIDUAL TAXES
I~EPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 004154
SHIELDS CHARLES E III
6 CLOUSER ROAD
MECHANICSBURG, PA
17055
ESTATE INFORMATION: SSN: 190-12-3127
FILE NUMBER: 2103-0343
DECEDENT NAME: NEWTON ANNE R
DATE OF PAYMENT: 07/1 2/2004
POSTMARK DATE: 07/1 0/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/1 1/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 91,890.00
TOTAL AMOUNT PAID:
$1,890.00
REMARKS:
SEAL
CHECK#142
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
r ~le~bl.lFg, I~, 1~)51
i71 _
;:'7
200,~
Register of Wills Office
Cumberland County Courthouse
1 Court Square
Carlisle, PA 17013
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
2 1 - 0 _~_ 0 ~_~_ 4 ~L
RESIDENT DECEDENT --
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
I'-
Z Newton· Anne R. 190 - 12 - 3127
Imm DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-OD-YEAR)
~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
tU 4/11/2003 3/21/1924 REGISTER OF WILLS
iii {IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
I
~ I [] 1. Original Relum
~-- I [] 6. Decedent Died Testate I~c~,o,'~ll
~"] 2. Supplemenlal Re[urn [] 3. Remainder Return (~e of ~am p~o 12.1342)
[] 4a. Future Interest Compromise (~, of deal ~ 12-1~-a~) [] 5. Federal Estata Tax Re[urn Required
~]7. Decedent Maintained a Living Trust (Ar, ach c~y of'rm~t) -- 8, Total Number of Sate Deposit Boxes
[] 10. Spousal Pove~ Credit (dar, .I d,~h be~.~ 12.31-91 and ~-1-~3 [] 11. Election to tax under Sec. 9113(A) (^~ sch o)
COMPLETE VAILING ADDRESS
6 Clouser Road
Mechanicsburg, PA 17055
0
]9. Proceeds Received
Li6ga6on
NAME
Charles E. Shields, III
RRM NAME
TELEPHONE NUMBER
(717) 766-0209
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schequta B) (2)
3, Closely Reid CorporaUon, Partnership or Scte-Pm~etorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miecellanecus Pomonal Property (5)
(Schedule E)
6~ Jointly Owned Property (Schedule F) (6)
n'~ Separate Billing Requested
7. Inter-V'rvos Transfers & Miscellaneous NomPmbate Property (7)
(Schequie G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) {9)
10. Debts of Decedent, Mo~gage Uabiliaes, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Beques~Sec 9113 Tmsta for whic~ an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
30,000
(8) 30,000
(ii) 0
02) 30,000
03)
04)
30,000
SEE INSTRUCTIONB ON REVERSE BIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rata, or transfers under Sec. 9116(a)(l.2} x .0__ {15)
10. Amount of Line 14 taxable at lineal rate 24 = 0OO x .0 ~5 (16)
17. Amount of Line 14 taxable at sibling rate 3 · 000 x .12 (17)
18. Amount of Line 14 taxable at collateral rate 3 · 000 x .15 (18)
19. Tax Due (19)
1,080
360
45O
1,890
Decedent's Complete Address:
ISTREETA[I~S Atland Drive
CITY Mechanicsburg
I STATE PA I ziP 17055
Tax Payments and Credits:
I~ Tax Due (Page 1 Line 19)
2. Credds/Paymects
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. fetsresl/Penalty if applicable
D. Interest
E, Penalty
(1) 1,890.00
36.59
Total Credits ( A + B + C ) (2) O
Total IntsreslJPenalty ( D + E )
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check b~x on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the differerm..e. This is the TAX DUE.
(3) 36.59
(4)
(5) 1,890.OO
(5A) 36.50
(5B)
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 1.9 26.5 9
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 [he dght to designate who shall use the property transferred or ils income; ............................................ [] []
c. retain a reversionary interest; or .......................................................................................................................... [] []
d. receive the promise for life of either payments, benefits or cam? ...................................................................... [] []
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? .............. [] []
4. Did decedent own an Individual Retirament Acoount, annuity, or other non.probafe 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.
U~der penalbes of penury, I dectom that I have examined this tatum, including accompanying schedules and alatoments, and to the best of my knowledge a~ belief, it Is true, c~rect and complete.
ADDRES~ 428 Ridgeview Road
Dillsburg, PA 17019
DATE
ADDRESS
DATE
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 exemnt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax rotum 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 usa of a natural parent, an adoptive parent,
or a stepparent of the child ts 0% [72 RS. {}9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedeet'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. §9116(a)(1,3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV~1503 EX+ (6-98)
COMMdNWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Newton, Anne R.
SCHEDULE B
STOCKS & BONDS
FILE HUMBER
21-03-00343
All property jointly-owned with right of eur/Ivorshlp must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Prudential Financial Account 044-337614-023
Account value increased. The attachment to original
return provided by the broker identified the correct
number of shares of Allied Irish Stock and the account
value per share. However, the total column was off
by $30,000 due to a typo. This represents the unreport~
value.
30,000
d
TOTAL (Nso enter on line 2, Recapitulation)
(If more space is nemJed, insert additional sheets of Ihe same size)
REV-1513 EX+ (900)
COMI~ONWEALTH OF PENNSYLVANIA
INHERITANCE TAN RETURN
RESIDENT DECEDENT
ESTATE OF
Newton, Anne R.
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-03-00343
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S} RECEIVING PROPERTY DO Not Mat Trustee(e) OF ESTATE
2.
3.
4.
5.
TAXABLE DISTRIBUTIONS [include ouldght s~usal di~ibulions, and tmnsbm under
S~.9116(a}(1.2)1
Gordon B. Newton
Mary J. Larue
Lana A. Hudson
Jay R. Perry
Trust Under Will of Anne R. Newton
Brother-in-law
Sister
Daughter
Son
Trust
$3,000
3,000
12,000
6,000
6,000
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, 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 AN D GOVERN MENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV~1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Anna R. Newton
Date of Death: 04-11-2003
Will No. Admin. No. 21 03-0343
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1. Stat~/whether 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 be
complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal ~sentative file a final
account with the Court? Yes__ No .
b. The separate Orphans.' Court No. (if any) for
the personal representative's account is:
c. Did the personal representativ~'~t~t~an
account informally to the parties in interest? Y
d. Copies of receipts, releases, jDinder~ and
approvals of formal or informal accounts may be filed wi~h the
Cerk of the Orphans' Court and may be attached to ithis r~port.
Signature
Charles E. Shields, III, Esquire
Name (Please type or print)
6 Clouser Road, Mechanicsburg, PA 17055
Address
(717)766-0209
Tel. No.
Capacity:
Personal Representative
X
Counsel for personal
representative
(MAH:rmf/AM3)
BUREAU OF INDIVIDUAL TAXES
TNHERZTAHCE TAX DIVTSTON
DEPT. Z80601
HARRTSBURG, PA 171Z8-0601
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-I~i? EX AFP (01-05)
CHARLES E SHIELDS TIT ESQ
6 CLOUSER.,~... I~
HEC:::H~:H T CS BI,~6 ';::pA 17055
DATE 08-25-200q
ESTATE OF NENTON
DATE OF DEATH 0q-11-2005
F/LE NUHBER 21 05-05~$
COUNTY CUMBERLAND
ACN 101
Amoun~ Remitted
ANNA R
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF ~ILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
_C_U_T__A__L_O_N_G~I__S__L_~_:T~_____~_I~. R.E_'[A_~.N_ ,_L_O_I,/.E.R .P_O_RTI:ON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03').:NOT'rCE OF ZNHERZ'~.N'I~E* :r-~:~ A'I~IS~'A'I~r~iE'I~"; '~,[,~OI,/A-N'I~k OR
DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF NENTON ANNA R F'rLE NO. 21 03-03q3 ACN 101 DATE 08-Z3-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
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 Hold S~ock/Partnership Znteres~ (Schedule C) (~)
q. Mortgages/Notes Receivable (Schedule D) (q)
S. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (E)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mot*gage Liabilities/Lions (Schedule I) (10)
11. Total Deductions
1E. Not Value of Tax Return
NO. 01
O0
30~000.00
O0
O0
O0
O0
O0
(8)
.00
.00
(11)
(12)
13.
lq.
NOTE:
Charitablo/govorneental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Ne* Value of Estate Subject to Tax (lq)
Zf an assesseent was $ssued prev$ousZy, 1Shes 14, 15 and/or 16, 17,
reflect fAgures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amount of Line lq a~ Spousal rate (151
16. Amount of Line lq taxable at Lineal/Class A ra~e (16)
17. Amoun~c of Line lq at Sibling rate (17)
18. Amount of Line lq taxable at Collateral/Class B rate (18)
BI$¢OUNT
INTEREST/PEN PAID (-)
ALL
19. Principal Tax Due
TAX CREDZTS:
PAYMENT RECEIPT
BATE NUMBER
~ SUMMARY
07-10-200q
· O0 x O0 :
795,q3q.01 x Oq5=
77,669.55 x 12 =
77,669.55 x 15 =
(19)=
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
NOTE: To insure proper
credit to your account,
submit tho upper portion
of this form with your
tax payment.
30,000.00
.00
30,000.00
.00
950,773.11
18 and 19 will
05 PAYMENTS ~AMOUNT PAZD
2,500.00 .00 I
17.05- 5q,301.90
TOTAL TAX CREDIT [ 56,78q.85 I
BALANCE OF TAX DUEI 19.5qCR[
INTEREST AND PEN. I .00
TOTAL DUE I 19'SqCRI
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ~/~
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CA}, YOU MAY BE DUE/*
A REFUND. SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS.)
.00
35,79q.53
9,3Z0.35
11,650.q3
56,765.31
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decadents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred
in possession ar enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class S (collateral) rate on any such Future interest.
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (TI P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Ni116 printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILES, 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-Z315). Applications are available at the Office
of the Register of #ills, any of the Z5 Revenue District Offices, or by calling the special 24-hour
answering service for fores ordering: 1-800-562-Z050; services For taxpayers with special hearing and ! or
speaking needs: 1-800-447-50Z0 (TT only].
Any party in interest not satisfied with the appraisement, allowance, or disalloaanca of deductions~ or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appealsj Dept. Z810Z1, Harrisburg, PA 171ZS-lOZl~ 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 Revenuej
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg~ PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) far an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning #ith first day of delinquency, or nine (9) months and one (1) day from the data of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (SI) percent par annum calculated at a daily rate of .000164. Ail taxes which became delinquent on and after
January 1, 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 1962 through 2004 are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rata Factor Year Rate Factor
~'~ Zoz .000548 ~T~-1991 1IX .000501 ~'~ 9z .O00Zq7
1985 16Z .000458 199Z 9Z .000247 200Z 6Z .000164
1984 lIT .000501 1993-1994 7Z .000192 2003 5Z .000137
1985 13Z .000356 1995-1998 9Z .000247 ZOO4 4Z .000110
1986 lOX .000274 1999 7Z .00019Z
1987 lOX .O00Z7q ZOO0 7Z .00019Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
ZNHERTTANCE TAX DTyTSTOH
DEPT. Z80601
HARRTSBURG, PA 171IS-n601
CHARLES E SHIELDS III ESQ
6 CLOUSER RD
MECHANICSBURG PA 17055
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
REV-756 EX AFP
08-50-ZOOq
NEWTON ANNA
Oq-11-ZO05
21 05-05q$
CUMBERLAND
R
MAKE CMECK PAYABLE AND R~NZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT~OUSE
CARLISLE, PA~',,t701$.. ~': '::;
NOTE: To insure proper credi* ~o your accoun~ submi~ ~he upper portion of ~his form ~i~h your ~ax payeen~.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES -.~
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~
ESTATE OF NEWTON ANNA R FILE N0.21 03-05~$ ACN 20Z DATE 08-30-200~
ESTATE TAX DETERMTNATZON
1. Credi~ For S~a~e Death Taxes as Verified
2. Pennsylvania Inher1~ance Tax Assessed
(Exclud/ng DAscoun~ and/or Interest)
$. Inheritance Tax Assessed by O~her S~a~es
or Terr1~orAes o~ ~he UnA~ed S~a~es
(Exclud/ng Discoun~ and/or Interest)
To~al InherA~ance Tax Assessed
5. Pennsylvania Es~a~e Tax Due
6. Amoun~ of Pennsylvania Es~a~e Tax Previously Assessed
Based on Federal Es~a~e Tax Re~urn
7. Additional Pennsylvania Es*a~e Tax Due
TAX CREDITS:
5~,265.$1
.00
11,Z~0.06
5~z265.$!
.00
.00
.00
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
aZF PAID AFTER THIS DATE~ SEE REVERSE SIDE
FOR CALCULATION OF ADDITZONAL INTEREST.
TOTAL TAX CREDIT
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(TF TOTAL DUE TS LESS THAN $1, NO PAYHENT ZS REI~UTRED
TF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR TNSTRUCTZONS.)
.0O
.00
.00
.00
PURPOSE OF
NOTICE:
PAYNENT:
REFUND CCR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section
Detach the top portion oF this Notice and submit eith your payment to the Register of Nills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF NILES, AGENT.
A refund of m tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (RE¥-1513). Applicati=ns are available at the Office of the Register of Nills,
any of the 23 Revenue District Offices or from the Department's Iq-hour answering service for fores ordering:
1-800-362-2050; services for taxpayers eith special hearing and/or speaking needs: [-BO0-qqT-$OZO CTT only).
Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
OR
Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue,
Bureau of ZndtviduaI Taxes, ATTN: Post Assessment Review Unit, Dept. 28060I, Harrisburg, PA 17128-0601,
Phone (717) 787-6505. Sma page 5 of the booklet "Instructions for I~heritance Tax Return for a Rasident
Decedent" (REV-150I) for an explanation of administratively corractabIa errors.
The 15Z tax amnesty non-participation penalty is computed on the totaI of the tax and interest assessed, and not
paid before January I8, [996, the first day after the end of tha tax amnesty period. This non-participation
penalty is appealable in the same manner and in the tha same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Additional Pannsylvania Estate Tax assessed as a result of a change on tho Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquant bafore January 1, 1982 bear interest at the rate of six (62) percent per annum
calculatad at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear
interest at a rate ehich will vary From calendar year to calendar year eith that rate announced by the PA
Department of Revenue. Tho applicable interest rates for 1982 through ZO0¢ ara:
Interest Daily Interest Daily Interest Daily
Ye~ Rate Factor Yaa~ Rate Factor Yaa~ Rate Factor
1982 ZOZ .000548 1988-1991 112 .000301 Z001 92 .000247
1983 162 .000438 1992 92 .000247 ZOOZ 6Z .000164
198q 11X .000301 1993-1994 72 .000192 2003 S2 .000137
1985 132 .000356 1995-1998 92 .000247 2004 42 .000110
1986 102 .000274 1999 72 .000192
1967 92 .000247 ZOOO 82 .000219
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTN~UENT X DAILY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF ZNDTVZDUAL TAXES
TNHERTTANCE TAX DTVZSTOH
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
CHARLES E SHIELDS III ESQ
6 CLOUSER RD
HECHANICSBURG PA 17055
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSZNG LETTER
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
COUNTY
ACN
REV-?$6 EX kFP (01-E)
08-$0-200~
NENTON ANNA
04-11-Z003
21 05-0345
CUMBERLAND
2 Of C~: ~
kmour~ 'Remi~k}!..:
HAKE CHECK PAYABLE AND RqHZT FAYRENT TO:
REGISTER OF ~ILLS
CUMBERLAND CO COURTHOUSE
CARLISLE, PA~:~::.17015.-
NOTE: To insure proper credi~ ~o your account, submit ~he upper portion of ~his form wJ~h your ~ax payment.
CUT ALONG THIS LINE ~- RETAIN LONER PORTION FOR YOUR FILES ~'~
REV-736 EX AFP (01-0:~) ~ NOTICE OF DETERN'rNATZON AND ASSESSMENT
OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .~
ESTATE OF NEt/TON ANNA R FZLE NO.Z1 05-05r*~ ACH 202 DATE 08-50-200~
ESTATE TAX DETERHTNATZON
1. Credi~ For S~a~ce Dearth Taxes as Verified 11,Z~0.06
Z. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
5~,265.$1
.00
Inheritance Tax Assessed by 0~her S~a~es
or Territories of the United S~ates
(Excluding Discoun~ and/or Interest)
q. To~al Inheritance Tax Assessed
5~i265.$1
5. Pennsylvania Es~a~e Tax Due
.00
.00
.00
Amoun~ of Pennsylvania Estate Tax Previously Assessed
Based on Federal Es~a~e Tax Re~urn
7. Additional Pennsylvania Estate Tax Due
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUHBER
~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(IF TOTAL DUE ZS LESS THAN $1~ NO PAYHENT ZS REI~UZRED
ZF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU NAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the requirements of SacUon ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Section 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF MILLS, AGENT.
A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-iSLS). ApplicatJ3ns are available at the Office of the Register of #ills,
any of the Z3 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering:
1-800-36Z-Z030; services for taxpayers eith specie! hearing and/or speaking needs: 1-800-~7-30Z0 (TT only).
Any party in interest not satisfied aith the assessment of tax as shown on this notice may object aithin
sixty (60) days of receipt of this Notice by:
--eritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-LOZ1,
--alecUng to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
OR
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 17128-0601,
Phone (717) 787-6505. Soo page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an expZanation of administratively correctable errors.
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. 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.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (SI) percent par annum
calculated at a daily rate of .00016~. ALL taxes which became delinquent on or after January L, 198Z mil! bear
interest at a rate which will vary from calendar year to calendar year eith that rate announced by the PA
Department of Revenue.
Interest Deity Interest
Year Rate Factor Yaa__r Rate
198Z ZOZ .0005~8 1988-L991
1983 162 .000438 1992 92
1984 llZ .000301 1993-199q 72
1985 1SI .000356 1995-1998 9Z
1986 lOZ .000Z74 1999 72
1987 92 .000Z47 2000 82
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
The applicable interest rates for 1982 through 2004 are:
Daily Interest Daily
Factor Rate Factor
000301 2001 9Z .O00Z~7
O00Z~7 200Z 6Z .00016~
000192 2003 SZ .000137
O00Z~7 ZO0~ ~Z .000110
000192
O00Z19
X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will refZect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.