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HomeMy WebLinkAbout02-0079 EV- 1500 EX. ($-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST,AND MIDDLE INITIAL) LivingsTon Ralph W. DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-OD-YEAR) 07/02/2001 03/27/1939 (IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) cAPB HpRL EpIO cRAC KoTK ES OFFICIAL USE ONLY R E C A P I T U L A T I O N C O M T I 0 FILE NUMBER COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 197-30-2751 THIS RETURN MUST BE RLED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER Livingston, Shirley A. 4, Limited Estate · Future Interest Compromise (date of death after 12-12 6. Decedent Died Testate Decedent Maintained a Living Trust · (Attach copy of Will) (Attach copy of Trust) ~'-~ 9. Litigation Proceeds Received I--~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) NAME Donna M. Mullin Esq. FIRM NAME (If Applicable) JAMES, SMITE, DURKIN & CONNELLY, LLP TELEPHONE NUMBER 717/533-3280 1. Real Estate (Schedule A) (1) Z. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) None (Schedule E) 6. Jointly Owned Property (Schedule F) (6) NOne ~ 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 (Schedl~le H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 1Z. 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 bean made (Schedule J) 14. Nat Value Subject to Tax (Line 12 minus Line 13) (d.ste of aeath 3. Remainder Return prfor to lZ-13-82) 5. Feoeral Estate Tax Return Required ~[. Tota] Number of Safe Deposit Boxes 11. Elf.etlon to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS 134 Sipe Avenue Hummelstown, PA 17036 QNbne one 545,611.34 15,864.50 None --O OF~.~ USE ONLY (8) 545,611.34 (11) 15~864.50 (12) 529,746.84 (13) 209,183.53 (14) 320,563.31 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 320,563.31 x .0 0 (lB): 0.00 X .0 45 (15)' 0.00 X .12 (17) 0. O0 x .is (18) 0.00 19. Tax Due (19) 0.00 Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev, 6-00) Decedent's Complete A~'.,ess: STR~-E7 ADDRESS 402 Orchard Lane CITY I STATE Mechanicsbur$ PA ~Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. interest E. Penalty Total Credits ( A + B + C ) Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 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. (SA) B. Enter the total of Line $ + SA. This is the BALANCE DUE. (SB) ZIP 17055 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING GUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......... : ............... ~'] [--'] b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of either oavments benefits or caret 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 Retirement Account, annuity, or other non-probate property which contains a benef ciary designationq IF THE ANSWER TO ANY OF THE ABOVE GUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have ex~i.4,ed this return, Including accompanying schedules anti statements, and to the best of my knowledge and belief, It is true, 0.00 0.00 0.00 0.00 0.00 0.00 0.00 correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Sh'irJ. ey A. Livingslgon DATE ~ ~ - ~ -'~ -- 402 Orchard Lane ' O c~ .......... ~.===~,.'~,/~,// .,~/~.~ ~ / Mechan~7~;-~--~6~- .................... '~SIGNATUR~EPAR~HERT~REPRE~ENTATIVE J~S, SMI~, DU~IN & C0~7 ~p '-Z ....................... :,,'~" ,,,~" '~"~ ......... ~"i"i ...... ~"~T'"T"'I ..... i'i ..... i .... i ii ~ ' ~ ~ ~ .... ~ , ..... for Gates of death on or after July 1 1994 and before Janua~ 1 1995 · . ,, r- - , ~, ,,.~, .~ , ,that ........ "~,,,,,~-ecvalueo~wansremtoorTortneuseofthe su~vmg spouse ~ 3zo [/2 ~.S. 9116 (a) ~1.1) tUJ. For dates of death on or a~er Janua~ 1, 199~, the ~x rate imposed on the net value of tran~em to or for the use of the sumiving spouse is [72 P.S. 9116 (a) (1.1) (ii)]. The ~atute does not exempt a tran~er to a sullying spouse from ~x, and the statuto~ require~n~ for disclosure of assam and filing a tax return are still applicable even ~ the surviving spouse is the only beneficial. For dates of death on or a~er July 1, 2000: The mx rate imposed on the net value of tran~ers from a deceased child twang-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a ~epparent of the child is 0% [72 P.S. 9116 (a)(1.2)]. The mx rate imposed on the net value of tran~ers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9~ 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(aX1.3)]. A siblin9 ~ defined, under Section 9102, as an individual who has at least one parent in common w~h the decedent, whether by blood or adoption. Co.right (c) 2000 ~orm software only The Lackner Grou~, Inc. Form R~V-I~00 ~ {R~. 6-00) REV- 1510 EX * (1-97) COMMONWEALTH OF'PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ralph W. Livingston SS~/ SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY 197-30-2751 07/02/2001 FILE NUMBER This schedule must be completed and flied if the answe~ to any of questions 1 through 4 on page 2 is yes. DESCR PTION OF PROPERTY % OF ITEM INCLUDETHE NAME OF THETRANSFERE~THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OFTRANSFER. NUMBEF ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET I INTEREST (m APPLICABL~ 1 American Express Financial 4,163.99 i100.00% 0.0C 4,163.99 Advisors - AXP Managed Allocation Fund, IRA account ~05260978602 6 002, owned by decedent; beneficiary is decedent's spouse; valued per death settlement processing team letter. 2 American Express Financial 8,975.06 100.00% 0.00 8,975.06 Advisors - CNL Income Fund VII Limited Partnership, IRA contract #99871266002 1 048; owned by decedent; beneficiary is decedent's spouse; valued per quarterly statement. 3 American Express Financial 8,152.03 100.00% 0.00 8,152.03 Advisors - IRA Cash Management Fund account #01130978602 5 002; decedent is owner; beneficiarY is decedent's spouse; valued per death settlement processing team letter. 4 American Express Financial 4,840.67 100.00~ 0.0( 4,840.67 Advisors - IDS Life Flexible Annuity contract #93002419058 7 004, owned jointly with spouse as joint tenants with rights of survivorship; valued per death settlement processing team letter; one-half (1/2) of asset's value is reported. 5 American Express Financial 11,687.09 100.00% 0.00 11,687.09 Advisors IDS Life Fixed Retirement Annuity - Value Plus contract #93003259729 4 004; decedent is Total of Continuation Schedule(s) 507,792.50 TOTAL(AlsoenteronlineT, Recapitulation) $ 545,611.34 more space ~s needed, insert additional sheets of the same size) Copyright ('c) 1996 form software only CPSystems. Inc. Form REV-1510 EX (Rev. 1-97) Estate of: Ralph W. Livingston Soc Sec #: 197-30-2751 Date of Death: ~07/02/2001 Continuation of Schedule G (Inter-Vivos Transfers & Misc. Non-Probate Property) Item Description of Property Date of Death % Decd Exclusion Value of Asset Intrst Taxable Value 8 annuitant; owned jointly with spouse as joint tenants with rights of survivorship; valued per death settlement processing team letter; one-half (1/2) of asset's value is reported. American Express Financial Advisors IDS Life Flexible Portfolio Annuity contract #93005214977 8 004; decedent is annuitant and owner; beneficiary is decedent's spouse; valued per death settlement processing team letter. American Express Financial Advisors IDS Life Flexible Annuity TSA contract #93105194331 0 004; decedent is annuitant and owner; beneficiary is decedent's spouse; valued per death settlement processing team letter. American Express Financial Advisors - IDA Life Retirement Annuity contract #093002294320 1 004; decedent is annuitant; owned jointly with spouse as joint tenants with rights of survivorship; beneficiary is decedent's spouse; valued per death settlement processing team letter; one-half (1/2) of asset's value is reported. 161,742.69 100.00% 0.00 28,638.85 100.00% 0.00 30,362.78 100.00% 0.00 161,7~2.69 28,638.85 30,362.78 9 Ohio National Financial 56,423.25 100.00% 0.00 56,423.25 Estate of: Ralph W. Livingston Soc Sec #: 197-30-2751 Date of Death: 07/02/2001 Continuation of Schedule G (Inter-Vivos Transfers & Misc. Non-Probate Property) Item Description of Property Date of Death % Decd Exclusion # Value of Asset Intrst Taxable Value 10 11 12 13 Services - IRA contract #E5024121; decedent is owner; beneficiary is decedent's spouse; valued per financial advisory services letter. Ohio National Financial Services - Annuity contract #E5023740; decedent is annuitant; beneficiary is decedent's spouse; valued per financial advisory services letter. American Express Financial Advisors Mutual fund AXP Stock Fund account #01030978602 7 002, titled in the name of the Ralph W. Livingston Living Trust dated 5/1/1996, valued per death settlement processing team letter. American Express Financial Advisors - Mutual fund AXP Selective Fund account #01050978602 5 002, titled in the name of the Ralph W. Livingston Living Trust dated 5/1/1996, valued per death settlement processing team letter. American Express Financial Advisors - Mutual fund AXP Bond Fund account #01120978602 6 002, titled in the name of the Ralph W. Livingston Living Trust dated 5/1/1996, valued per death settlement processing team letter. 5,576.90 100.00% 10,392.24 100.00% 56,110.02 100.00% 28,100.07 100.00% 0.00 0.00 0.00 0.00 5,576.90 10,392.24 56,110.02 28,100.07 Estate of: Ralph W. Livingston oSoc Sec #: 197-30-2751 Date of Death: 07/02/2001 Continuation of Schedule G (Inter-Vivos Transfers & Misc. Non-Probate Property) Item Description of Property Date of Death % Decd Exclusion # Value of Asset Intrst Taxable Value 15 16 17 American Express Financial Advisors Mutual fund AXP Extra Income Fund account #01250978602 1 002, titled in the name of the Ralph W- Livingston Living Trust dated 5/1/1996, valued per death settlement processing team letter. American Express Financial Advisors Mutual fund AXP High Yield Tax-Exempt Fund account #03150978602 1 002, titled in the name of the Ralph W. Livingston Living Trust dated 5/1/1996, valued per death settlement processing team letter. American Express Financial Advisors Corporate Property Associates: 12, Real Estate Investment Trust account #99872307414 7 057; owned by the Ralph W. Livingston Living Trust dated 5/1/1996; valued per quarterly statement. Decedent's residence - House and lot situate at ~02 Orchard Lane, Upper Allen Township, Cumberland County, PA, titled in the names of Ralph W. Livingston and Shirley A. Livingston, Trustees, or their successors in trust, under the Ralph W. Livingston Living Trust dated May 1, 1996 and any amendments thereto, and 15,317.59 100~00% 0.00 24,028.11 100.00% 0.00 21,'000.00 100.00% 0.00 '70,100.00 IO0.OOX 0.00 15,317.59 2~,028.11 21,000.00 70,100.00 Estate of: Ralph W. Livingston Soc Sec #: 197-30-2751 Date of Death: 07/02/2001 Continuation of Schedule G (Inter-Vivos Transfers & Misc. Non-Probate Property) Item Description of Property Date of Death % Deed Exclusion ~ Value of Asset Intrst Taxable Value Shirley A. Livingston and Ralph W. Livingston, Trustees, or their successors in trust, under the Shirley A. Livingston Trust dated May 1, 1996 and any amendments thereto, as tenants in common; tax map parcel #42-28-2423-087; deed reference Book 138, Page 1101; valued per county assessment ($140,200) times common level ratio factor for Cumberland County (1.00); one-half (1/2)of asset's value is reported.. 507,792.50 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN _ RESIDENT DECEDENT ESTATE OF Ralph W. Livingston SS~ 197-30-2751 07/02/2001 Debts of decedent must be reported on Schedule I. ITEM SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER NUMBER DESCRIPTION AMOUNT A. 1 Inc. Funeral goods and services including 9,244.50 3 FUNERAL EXPENSES: Cocklin Funeral Home, cemetery lot and grave opening Honorarium to four (4) pastors Eichelberger, A1 Hayden and Frank Miller Honorarium to six (6) pallbearers Total of ContinUation Schedule(s) ADMINISTRATIVE COSTS: Randy Eichelberger, Brian Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Zip Attorney's Fees JAMES, SHIT[I, 'DURKIN & CONNELLY, LLP Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State -- Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland County Register of Wills Filing .fee for inheritance tax return James, Smith, Durkin & Connelly, LLP - Reserved for closing cost., TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) 325.00 150.00 1,530.00 4,500.00 15.00 100.00 $ 15,864.50 Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1S11 EX (Rev. 1-97) Estate of: Ralph W. Livingston Soc Sec #: 197-30-2751 Date of Death: 07/02/2001 Continuation of Schedule H-A (Funeral Expenses) Item Description Mount Range End Golf Club - Post-funeral luncheon for family and friends 1,530.00 1,530.00 Estate of: Ralph W. Livingston Soc Sec #: 197-30-2751 Date of Death: 07/02/2001 Continuation of Schedule H-B2 (Attorney's Fees) Item Description Amount James, Smith, Durkin & Connelly, LLP - Attorney fees 4,500.00 4,500.00 REV- 1S13 lEX ~. (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ra W. Livingston NUMBER SCHEDULE J BENEFICIARIES 197-30-2751 07/02/2001 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY i. · TAXABLE DISTRIBUTIONS [inr. Jucte autrlgh! spousal dlstrli=utions, and transfers un¢ler Sec. 9116(aXl.Z)] 1 Shirley A. Livingston 402 Orchard Lane Mechanicsburg, PA 17055 I!. RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Wife FILE NUMBER AMOUNT OR SHARE OF ESTATE IRAs and annuities 209,183.53 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN, 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Ralph W. Livingston Family Trust U/A dated 5/1/1996 - Shirley A.' LivingstOn, Trustee; EIN 25-6789225; spouse is income beneficiary during her lifetime. B, CHARITABLE AND GOVERNMENTAL 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 samesize) $ 209,183.53 Copyright (c)ZOO0 form software only The Lack:her Group, inc. Form REV-1513 EX (RBv. S-00) BUREAU OF INDIVIDUAL TAXES ZNHER/TANCE TAX DZVTSTOH DEPT. 180601 HARRTSBURG, PA 17118-060! DONNA Fl FIULLI'N'0~ JAFlES ETAL 134 STPE AVE~: HUFIFIELSTONN 17036 COFIFIONNEALTH OF PENNSYLVANIA DEPARTFlENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOHANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX REV-II47 EX AFP (D1-02) i DATE 05-13-2002 ESTATE OF LZVZN$STON DATE OF DEATH 07-02-Z001 FILE NUNBER 21 01-0079 ? ~ :~ 1 COUNTY CUHBERLAND ACN 101 Amount Remitted RALPH FLAKE CHECK PAYABLE AND RENIT PAYNENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSFlENT OF TAX ESTATE OF LTVTNGSTON RALPH NFILE NO. 21 01-0079 ACN 101 DATE 05-13-2002 TAX RETURN NAS: (X) ACCEPTED AS FTLED { ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedulo A) (1) 2. Stocks end Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Hortgegos/Notos Receivable (Schedule D) 5. Cash/Bank Daposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEFIPTIONS: 9. Funeral Exponses/Adm. Costs/Nisc. Expenses (Schedule H) (9) 10. Dabts/Nortgage Liabilltlas/Liens (Schedule Z) (10) 11. Total Deductions 12. Not Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax · 00 NOTE: To /nsura proper · 00 credit ~o your account, · O0 subeit the upper portion · O0 of this form with your · O0 tax payment. .00 545~611 (8) 15,864.50 .00 NOTE: 545,611.34 (11) ]5.86~.. 50 (12) 529,746 (~$) 209,183.53 (l~) 320,563· 31 18 and 19 will (15) 320,563.31 x O0 = .00 (16) .00 X 045 = .00 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= . O0 If an assessment Nas Issued previously, lines 14, 15 and/er 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSFlENT OF TAX: 1.6. Amount of Line 1~ et Spousal rate 16. Amount of Line 1~ ~axabla et Lineal/Class A rate 17. Amount of Line lr* et Sibling rate 18. Amount of Line lr~ taxable et Collateral/Class B rate 19. Principal Tax Duo TAX CR_~PITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUNBER /NTEREST/PEN pAID (-) ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AHOUNT PAID TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEI . O0 INTEREST AND PEN. .00 TOTAL DUE . O0 ( 1F TOTAL DUE 1S LESS THAN $1, NO PAYHENT IS REQU[RED. 1F TOTAL DUE 1S REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCT/ONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNZN- [STRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 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 Coeeonxealth 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 ~ulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF RILLS; 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" (RE¥-1313). Applications arm available at the Office of tho Register of Nills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-500-447-3020 (TT only). Any party in interest nat satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --election to have the matter determined at audit of the account 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. 280601, Harrisburg, PA 17128-0601 Phone (717) 767-6505. See page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (52) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1962 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ are: Year Interest Rata Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 207. .000548 1992 92 .000247 1983 162 .000438 1993-1994 72 . O0019Z 1984 llZ .000301 1995-1998 92 .000247 1985 132 .000356 1999 7Z .000192 1986 IOZ .000274 2000 82 .000219 1987 9Z .000247 2001 9Z .000247 1988-1991 117. .000301 2002 62 .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINiWENT 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.