HomeMy WebLinkAbout03-0795PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Elmor Alton .qon~ri No.
also known as To:
Deceased.
Social Security No. /9~ - /a- --~o/ 6 z_
Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the executor
in the last will of the above decedent, dated March 7 e
and codicil(s) dated January 14, 199~
in the
named
,19 90
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland Co.unty, Pennsylvania, with
h ia last fam. mily or priqcipal residence at
(list street, number and muncipality)
Decendent, then 7 ~ years o~f age., died Septo~_ber 2 5, ,:qll~. 20 O 3
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 $
situated as follows:
Unestimated
WHEREFORE, petitioner(s) respectfully r, equest(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters '/e~/~,rt~t,f'
theron.
(testamentary;~~administrati~ministratio~d.b.n.c.t.a.)
1107 Fairway Villas Drive
Wake Forest, NC 27587
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF CUMBERLAND _J
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 ne.t~oner(s) ~nd~ personal represen-
tative(s) of the above decedent petitioner(s) will well~a~?~t~ate 7cording to law.
Sworn to or affirmed and subscribed
~ before me. this 01 s t day of
[ ,A O~t. ot~' ~,, / _~ ~ ~ 2003J_
Donna M. Otto,lst Deputy / ~/~-~t-e;'/~7~_~__~,~
/7-l
NO. 21-2003-795
Estate Of Elmer Almo Seneri
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW October 0 2, ~ In consideration of the petition on
the reverse side hereof, satisfactory proof having been ?resented before me,
...... March 7, 1990 and codicil dated
IT IS DECREED that the instrument(s) aatea _
oanuar, y 14, 1o~£
described therein be admitted to probate and filed of record as the last will
Elmer Almo Seneri ;
and Letters Testamentary
are hereby granted to Barry ~& Seneri
FEES
Probate, Letters, Etc .......... $ 200.00
Short Certificates( ~....' ....... $ ?9.00
CQdicil ....... $ 10.50-
1) $ 33.00
JCP- lo. 00
TOTAL __ $262.50
Filed Oct. 01, 2003
Mailed Letters to Attorney on 10/2/03
· ' R,gis~e~ of Wills Don~na 1~. 6tto, 1st Deputy
SNEL~NNEMAN & SPARE, P. C
44 West Main Street
~-*'""~-~"'-~ '"" 17055
ADDRESS
(717) 697-852~
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Re, gistrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
TyPE/PRINT
PERMANENT
BLACK INK
COMMONWEALTH OF PENNSYLVANIA - OEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
, ' Elmer A. Seneri lsE Ma e Is°c'^';l~'~'~"l'l~E" 6162 1°^'$~l~9'~ffLq~2'~ ~03
' F. 13. ~ -- 14 '
79 . I . I , I ~eo q6, ]uz4 I ~asomown, r ~ ~ ~
· ~ I I I : J I I~ u E~ ~ ~ ~ I L~~ ~ ~
' : ~.. I.
Cumberland [ East Pennsboro Twp. ~ West Shore Health & Rehabilitation I~ --~.~. [(~, White
~. I-- I,.
147 Easterly Drive i.c.u~ ,,..~. _a. o. ,,..ix-i ~.~..~.... o...~, ~.,,,~o
Mechamcsburg Pa. 17050 I~ Cumberland
Dado Seneri ~m["'s"~'""~'"~unttillia Minichelli
~w.s~¢ .... ~ Bar~ Seneri ~ ~~~ Forrest, NC 27587
~ ~0 ~0 ]~,.. '~'~ ~diantown
~0 ~ ~ Sep 30, 2003
~,. Annville, Pennsylvania 17003
_ ~.~.u.~. FD-012662-L Inc. 37 East Main Street Mechanicsburg, Pa. 17055
,..El
21-2003-795
CODICIL TO THE WILL
OF
ELMER ALMO SENERI
I, ELMER ALMO SENERI, of Mechanicsburg, Cumberland County,
Pennsylvania, the within named Testator, do hereby make and
publish this Codicil to my Last Will and Testament, dated March
7, 1990.
I hereby modify the said Last Will and Testament as follows:
ITEM I: ITEM SECOND to be added to said Will and to read as
follows:
I give, devise and bequeath the following property as
follows:
(A.) My 1989 White Coupe de Ville Cadillac or any
other motor vehicle which I may own at the time of my death to my
niece, CAROL CATALANO. In the event I do not own a motor vehicle
at the time of my death, this specific bequest shall be adeemed.
ITEM II: ITEM SECOND of said Will is renumbered to Item
THIRD and is amended as follows:
I give, devise and bequeath the rest, residue and remainder
of my estate, together with all insurance proceeds thereon of
whatever nature and wheresoever situate, to be held in a
Custodianship Account or Trust for distribution as follows:
(A.) The sum of One Hundred Dollars ($100.00) payable
monthly to my sister, EDITH WHITEHEAD, for the remainder of her
natural life; and
(B.) The sum of One Hundred Dollars ($100.00) payable
monthly to my sister, ANNA SENERI, for the remainder of her
natural life.
Upon the death of my sisters, the rest, residue and
remainder of this Custodianship Account of Trust shall be divided
equally between my nieces, VIVIAN McDERMOTT, CAROL CATALANO,
DEBRA CORCORAN, CATHY GUTHRIE, and JANET CHANAKI, who survive me
by sixty (60) days.
ITEM III: ITEM THIRD through SEVENTH consecutively of said
Will are renumbered to ITEM FOURTH through EIGHTH consecutively.
In all other respects, I confirm and ratify my aforesaid
Last Will and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand to this
Codicil of my Last Will and Testament this _~-~_~ day of
January, 1991.
WITNESS:
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
: SS.
:
I, ELMER ALMO SENERI, the Testator whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and
executed the instrument as the Codicil to my Last Will and
Testament; that I signed it willingly, and that I signed it as my
free and voluntary act for the purposes therein expressed.
ELMER AL~O~ENER~/~--~
Sworn or affirmed and acknowledged before me by ELMER ALMO
SENERI, the Testator, this /~/]/ day of January, 1991.
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF CUMBERLAND :
witnesses whose names are attached to the foregoing documents,
being duly qualified according to law, do depose and say that we
were present and saw Testator sign and execute the instrument as
the Codicil to his Last Will and Testament; that he signed
willingly and that he executed it as his free and voluntary act
for the purposes therein expressed; that each subscribing witness
in the hearing and sight of the Testator signed the Codicil as
witnesses and that to the best of our knowledge the Testator was
at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
Sworn or affirmed and subscribed before me by
~/~/~ ~.~/~,~.~// and ~/'///~ Z~. ~//',z~ / this /~///' day of
January, 1991.
I NOTARIAL SEAL I
KAERON L. SEMIC, NOTARY PUBLICI
H/~4PDEN TO. SHIP CUIPlBERLANDCO~JNTYI
~YCO~RISSIONEXPIRES OULY 11, 19941
!
OF
EI.~4ER ~I,MO SENERI
I, ELMER ALMO SENERI, of Mechanicsburg, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my Last
Will and Testament, hereby revoking and making void all previous
Wills and Codicils heretofore made by me.
FIRST
I order and direct my personal representative hereinafter
named to pay all of my just debts, funeral expenses and expenses
involved or connected with the administration of my estate as
soon after my death as is reasonably possible. However, my
personal representative need not accelerate and pay those
unmatured obligations which, in his, her or its opinion, it might
be proper and more advantageous to retain or renew and pay as
they become due and payable. If I do not own a burial plot or a
grave marker at the time of my death, I authorize my personal
representative, in his, her or its sole discretion, to purchase a
burial plot and to erect a suitable grave marker at my grave, and
to expend sums from my estate for this purpose.
SUITE ;1~O1 $461 MARKET STREET
CAMP HILL, PENNSYLVANIA 1'701
GRIFFIE. TURO & GRELL
ATTORNEYS.AT. LAW
PAGE 1 OF 7
2~0 NORTH HANOVE~
CARLISLE, PENNSYLVANIA 117013:
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
SECOND
I give, devise and bequeath the rest, residue and remainder
of my estate, together with all insurance proceeds thereon of
whatever nature and wheresoever situate, to be held in a
Qustodianship Account or Trust for distribution as follows:
"; (A.) The sum of Three H~ndred Dollars ($300.00) payab
monthly to m~ter, ~"'ED~TH" ~H~TEHEAD, for the remainder of her |[
(B.) The sum of One Hundred Dollar~. ($100.00) payable
monthly to my sister, ANNA SENERI, for the remainder of her
natural life. ~the~
Upon the death of my sister rest, residue and
remainder of this Custodianship Account or Trust shall be divided
equally between my nieces, VIVIAN McDERMOTT, CAROL CATALANO,
DEBRA CORCORAN, CATHY GUTHRIE, and JANET CHANAKI, who survive me
~>]by sixty (60) days.
In the event any of my nieces predecease me, the balance
shall be divided equally between my surviving nieces.
THIRD
I direct my personal representative to divide among such
beneficiaries all personal property of a sentimental or family
nature (excluding cash, stocks, bonds and the like), including
but not limited to jewelry, household goods, antiques, furniture
and memorabilia, in accordance with a separate memorandum which I
TURO & GRELL
GRIFFIE.
A~O RN~$ -AT-~W
SUite 101 ~461 MARK~ ~R£~ 2~ NORTH HANOVER STRE~
CAMP HILL. PeNNSYLVANiA 170~ 1 CARliSLE. PENNSYLVANIA 1701~
PAGE 2 OF 7
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
may place with my will or deposit with my attorney. In the
absence of such disposition by memorandum, I direct that the said
tangible personal property be divided between my residual
beneficiaries with due regard for their personal preferences in
as nearly equal shares as practical, with the value of such
dispositions being credited to the share of each respective
recipient. If the said beneficiaries do not agree to the
division of the personal property provided for hereunder, the
decision of my personal representative, including the decision to
sell the property at public or private sale and distribute the
proceeds therefrom as provided hereinafter, shall be final and
conclusive on all parties.
FOURTH
The rest, residue, and remainder of my estate placed into a
Custodianship Account or Trust at a bank of my personal
representative's choice, shall be held and administered by BARRY
SENERI, as Trustee, until said Account or Trust terminates
pursuant to provision of this Last Will and Testament. In
the event BARRY SENERI is deceased, unable or unwilling to serve
or shall cease to serve for any reas.~n whatsoever, then I
nominate, constitute and appoint ~A~No~s a~termate
Trustee of said Account or Trust. ~ ;/. /_~....~ ~-.~ ~ ~ .-. ......
SUITE~ 10! ~4,~1 MA~I~C='T STRE:e'I'
CAMP HILL, PENNSYLVANIA 170! I
GRIFFIE. TURO & GRELL
A'T'I'O R N ~'YS -AT- LAW
PAGE 3 OF 7
CARLISLE. PENNSYLVANIA 1'701.~
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
FIFT~
I grant my personal representative the following powers in
addition to and not in limitation of such powers as my personal
representative shall hold by law:
(a) To retain all property received including the stock of
any corporate fiduciary acting hereunder, provided such
property remains productive.
(b~)_~ To join in any corporation, partnership,
recapitalization, merger, reorganization or voting
trust plan; to delegate authority with respect thereto;
to deposit investments under agreements and pay
assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of
~shares.
(c) To manage, operate, repair, improve, mortgage or lease
on any terms any real estate held or owned by my
,(d)
(e)
estate.
To operate any business that I may own at my death.
To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or
personal, without regard to the principle of
diversification or any other statute or general rule of
law in his, her or its absolute discretion, it being my
intention to give my personal representative the
~MP H{LL. PENNSYLVANIA 17OII
(~RIFFIE. TURO & GRELL
ATTORN E'Y$-AT. LAW
PAGE 4 OF 7
CARLISLE. PENNSYLVANIA 17013
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
broadest investment powers possible, providing such
investments do not unnecessarily prevent the prompt
settlement of my estate.
(f) To sell or otherwise dispose of any property, real or
personal, tangible or intangible, at any time forming a
part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit
in his, her or its absolute discretion.
(g) To borrow money for the payment of taxes or for any
other proper purposes in the administration of my
estate, and to mortgage or pledge estate assets as
security.
(h) To compromise claims without court approval including,
but not limited to, any controversies with the United
States of America or the Commonwealth of Pennsylvania
concerning estate and inheritance taxes on any
interests that may pass under this my Last Will and
Testament.
(i) To distribute in cash or in kind upon any division or
distribution of my estate.
(j) To undertake any and all acts deemed necessary and
proper by my personal representative for the proper,
advantageous and prompt management of the settlement of
my estate.
GRIFFIIE. TURO & GRELL
CAMP HILL. PENNSYLVANIA 17011 PAGE 5 OF 7 CARLISLE, PENNSYLVANIA
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
(k) In general, to exercise all powers in the management of
my estate which any individual could exercise in the
management of similar property owned in his own right,
upon such terms and conditions as to him, her or it
may seem best and to execute and deliver all
instruments and to do all acts which he, she or it
deems necessary or proper to carry out the purposes of
this, my Last Will and Testament.
SIXTH
No interest of any beneficiary of my estate, either in
income or in principal, shall be subject to anticipation or
pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber
his interest either in income or principal, nor shall the
interest of any beneficiary be liable or subject in any manner
while in the possession of my personal representative for the
liability of such beneficiary.
SEVENTH
I nominate, constitute and appoint BARRY SENERI as executor
of this my Last Will and Testament. In the event BARRY SENER! is
deceased, unable or unwilling to serve or shall cease to serve
for any reaspn whatsoev.~r, theD I nominate, constitute and
~ ,,~.,~- ~,z~ .... I~TM ~'~v'~,~- ~ ~ -~ '
appoint C~O as personal' representative of this my Last
GRIFFIE, TURO & GRELL
AT'rORN IEY$.AT. LAW
SUITE 101 3461 MARKET ~rR£ET ~:00 NORTH HANOVER STREET
CAMP HILL, PENNSYLVANIA 17011 PAGE 6 OF 7 CARLISLE. PENNSYLVANIA 17013
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
Will and Testament. I direct that my personal representative
shall not be required to give or post bond for the faithful
performance of his, her or its duties in this or any other
jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand to this my
Last Will and Testament this ~?.~.~ day of ,
WITNESS:
ELMER ALMO SENERI ~ ~
GRIFFIE. TURO & GRELL
A'TTO R N EL"Y$ .AT. LAW
SUITE 10! :3461 MARKET STREET =00 NORTH HANOVER STREET
~MP HILL, PENNSYLVANIA 17011 PAGE 7 OF 7 CARLISLE, PENNSYLVANIA 1701-~
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
: SS.
COUNTY OF CUMBERLAND
I, ELMER ALMO SENF. R!, the Testator whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and
executed the instrument as my Last Will and Testament; that I
signed it willingly, and that I signed it as my free and
voluntary act for the purposes therein expressed.
ELRER ALM0v S~.NERi\~/
Sworn or affirmed and acknowledged before me by ELMER ALMO
SENERI the Testator this ~ day of
~{6b~J~ , 1990.
GRIFFIE. TURO & GRELL
ATTO RNL~Y$ .A~'. LAW
CAMP HILL. PENNSYLVANIA 17011 CARLISLE. PENNSYLVANIA 17013
LAST WILL AND TESTAMENT OF ELMER ALMO SENERI
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
AFFIDAVIT
:
: SS.
:
and .~~;~ /. ~,'c~ , the
witnesses whose names are attached to the foregoing document,
being duly qualified according to law, do depose and say that we
were present and saw Testator sign and execute the instrument as
his Last Will and Testament; that he signed willingly and that he
executed it as his free and voluntary act for the purposes
therein expressed; that each subscribing witness in the hearing
and sight of the Testator signed the Last Will and Testament as
witnesses and that to the best of our knowledge the Testator was
at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
Sworn or affirmed and subscribed before me by
A- ~,'~/ and ~_~f/~ /.J,~,.~_ this y~. day of
~UITE 10'[ S45! MARKET ,B'I'R££'T
CAMP HI'hi-, PENNSYLVANIA 170'1
GRIFFIE. TURO & GRELL
A~ORN~$-AT.~W
200 NORTH HANOVER STR£k--T
C~RLI~;LE. PENNSYLVANIA 1701~
GRIFFiE, TURO & GRELL
ATTORN EYS-AT- LAW
200 NORTH HANovER STREET
CARLISLE, PENNSYLVANIA 17013
sUITE 105, 346~ MARKET STREET
CAMP HILL, PENNSYLVANIA 170tl
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
No. 2003-00795
Elmer A. Seneri, Deceased
September 25, 2003
PA No. 21-03-0795
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 or
about October 20, 2003
Sallie
Vivian McDermott
Carol Catalano
Debra Chellini
Cathy Guthrie
Janet Chanaki
Address
212 Barbara Lane
Connellsville, PA 15425
480 Coolspring Street (Apartment 404)
Uniontown, PA 15401
433 West Church Avenue
Masontown, PA 15461
231 Guthrie Road
Smithfield, PA 15478
31 Brookside Acres
Shinnston, WV 26431
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: October 20, 2003
NONE.
l~llilipVl-I.~uire
44',West Main Street
Mechanicsburg, PA 17055-0318
,:c{717) 697-8528
---
ENTER PRISES
December 1, 2003
Cumberland County Courthouse
Register of Wills
One Courthouse Square
Carlisle, PA 17013-3387
Dear Mr. or Madam:
RE: Estate of Elmer Seneri
No. 21-03-795
On Novemberl 1, 2003 we filed a claim against the above estate. This account has since
been satisfied, so we wish to cancel this claim.
If you should need additional information or have questions regarding this please fell free
to contact me at my toll free telephone number. 877-823-8375 Ext. 2322. I am in the
office Monday thru Friday from 8:00AM Until 5:00 PM Central Time. My fax number is
479-201-2205.
Sincerely,
· Corporate Collections
Eno:
CC: Client's File
P.O. Box 180970 · Fort Smith, AR 72918-0970
(479) 201-2000 · FAX (877) 8BEVERLY
www. beverlycares.com
CLAIM AGAINST DECEDENT'S ESTATE
CUMBERLAND COUNTY, PENNSYLVANIA
CASE # 21-03-795
ESTATE OF: ELMER SENERI
The undersigned hereby presents for filing against the above estate this statement of claim and alleges:
BEVERLY ENTERPRISES/DBA WEST SHOIRE HEALTH & REHAB
CENTER
Box 180970 Fort Smith, AR. 72918-0970
The basis of claim is: SEE ATTACHED
The amount of the claim is $278.70
Under penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true
to the best of my knowledge and belief.
Signed on NOVEMBER 11, 2003
Cla(mant
SANDRA BURNETT
I SWEAR THIS STATEMENT IS CORRECT
Subscribed and sworn to before me
Notary Public
My Commission Expires ~ - ~ ~- ~ [ ~
BEVERLY ENTERPRISES/DBA WEST SHORE HEALTH & REHAB CENTER
P.O. Box 180970
Fort Smith, AR 72918
Itemized Resident Statement
ELMER SENERI
58958-00285-99776
DATE PREPARED:
11/11/03
DATE / PERIOD COVERED DESCRIPTION DAYS / QTY CHARGES CREDITS
9121-9123103 ROOM CHARGE 3 $225.00
9/22/03 PHARMACY $53.70
$6930.00 INSURANCE PENDING
CHARGES ~ CREDITS
~ TOTAL AMOUNT DUE
$278.70 $0.00 $278.70
ELMER SENERI
3464 TRINDLE ROAD
CAMP HILL, PA 17011
Page 1 of 1
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
........ fold
DUPLICATE
SNELBAKER BRENNEMAN & SPARE PC
44 WEST MAIN STREET
MECHANICSBURG, PA 17055
ESTATE INFORMATION: SSN: 198-18-6162
FILE NUMBER: 2103-0795
DECEDENT NAME: SENERI ELMER ALMO
DATE OF PAYMENT: 12/18/2003
POSTMARK DATE: 12/18/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 09/25/2003
TOTAL AMOUNT PAID:
ACN
ASSESSMENT
CONTROL
NUMBER
REV-1162 EX(11-96)
NO. CD 003341
AMOUNT
101 $28,000.00
$28,000.00
REMARKS: BARRYSENERI EXEC. -SNELBAKER
BRENNEMAN,ETAL TAX PYMT 12-18
CHECK//105
INITIALS: SK
SEAL RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2~0601
HARRiSE~JRG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
0O3713
SENERI BARRY
1107 FAIRWAY VILLAS DRIVE
WAKE FOREST, NC 27587
........ fold
ESTATE INFORMATION: SSN: 198-18-6162
FILE NUMBER: 2103-0795
DECEDENT NAME: SENERI ELMER ALMO
DATE OF PAYMENT: 03/25/2004
POSTMARK DATE: 00/00/0000
'COUNTY: CUMBERLAND
DATE OF DEATH: 09/25/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $5,215.08
REMARKS:
...... SEAL
BARRY SENERI
CHECK//113
TOTAL AMOUNT PAID:
95,215.08
INITIALS: SK
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
REV~ 5[)0 EX I~-00)
COMMONWEALTH OF
PENNSYLVAN IA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
UJ
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Seneri, Elmer A
~TE OF D~TH (MM-D~Y~R) ~TE OF BIRTH (MM-DD-Y~R)
09/25/2003 02/13/1924
(IF APPLI~BLE) SU~IVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
FILE NUMBER
21 -- 2_900__3 .__07__95
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
198-18-6162
TI-IS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
~ IbJ 1. Original Return
~1:1.O __ 4. Limited Estate
-,- Co r~
O ~ ~ 6 Decedent Died Testate (Attach copy of Will)
SOCIAL SECURITY NUMBER
L~ 2. Supplemental Return
E~] 4a. Future Interest Compromise (date of death after 12-12-82)
E~ 7. Decedent Maintained a Living Trust (Attach copy of Trust)
I I 3. Remainder Return (date of death prior to 12-13-82)
~'-~ 5. Federal Estate Tax Return Required
O
E~9. Litigation Proceeds Received
NAME
Philip H. Spare
8. Total Number of Safe Deposit Boxes
E~] 1 0. Spousal Poverty Credit (date of death between 12-31.91 and 1-1-95) ~'~ 1 1. Election to tax under Sec. 91 13(A)(A~ta~ S~h O)
COMPLETE MAILING ADDRESS
FIRM NAME (If Applicable)
Snelbaker, Brenneman & Spare, P.C.
TELEPHONE NUMBER
717-697-8528
44 West Main Street
Mechanicsburg, PA.~055
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3 Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5, Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
[~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
0.00
0.00
0.00
0.00
16,335.00
0.00
0.00 i
"' OFFIO, AL USE ONLY
6 Total Gross Assets (total Lines 1-7)
9 Funeral Expenses & Administrative Costs (Schedule H) (9)
10 Debts of Decedent, Mortgage Liabilities, & Liens(Sdnedule I) (10)
(6)
16,335.00
0.00
0.00
1 1 Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11 )
1 3. Charitable and Governmental Bequests/Sec 91 13 Trusts for which an election to tax has not been
made (Schedule J)
(11)
(12)
(13)
0.00
16,335.00
0.00
14 NetValueSubjecttoTax(Line 12 minus Line13)
(14)
16,335.00
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
19. Tax Due
0.00
0.00
0.00
16,335.00
20.
x .00
x 045
x .12
(15)
(16)
(17)
(18)
(19)
0.00
0.00
0.00
2,450.25
2,450.25
2W4645 1,000
D~cedent's Complete Address:
I$'~ ~ I ADDRESS
14q Easterly Drive
Silver Spring Twp.,
c~
Mechanicsburg
Cumberland County
17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable D. Interest
E. Penalty
STATE
0.00
0.00
0.00
0.00
0.00
(1)
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
2,450.25
0.00
0.00
2,450.25
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.
(5A) 0.00
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 2 ~ 450.25
.......................................................... ~--. .M...a..k.e Check Pa[able to: REGIb~II~ OF IiWLLS, AGENT
........... :: %: %::: %:: · ':' ........... ¢.-.- -: .::': ::'.~::'.: "-. %'¥:..... -¥'.. · %. -..'.. -'.. ~. ~.'.: -%'.%-'.:: -¥:-'.~.¥'.:.~: .'.-¥'. -'. ~ .'..'. .'. :¥: ~...'.~.'..:..~.'...':...- x..~.-.-.-: .:- .., .-.- -.-., ,-. ~... ,-.---. ,-.... · · ~ ·
::::::::::::::::::::: :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ::::::::::::::::::::::::::::::::::::::::::::::::::::::: ........... :::::::::::::::::::::::::::::: .......... :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ..............
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; ....................... ~ r~
b. retain the right to designate who shall use the property transferred or its income; ......... ['~ ~
c. retain a reversionary interest; or ................................ r'--] r~
d. receive the promise for life of either payments, benefits or care? ................. [-"-] 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 security at his or her death? ~ []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ................................ j---] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury. I declare that I have e;.~ined this return. Including ~,cc,~,i~,anying schedules and statements, end to the best of my knowledge and belief, it is ~ue. correct and complete.
Declaration o~eparer other than the personal representative is based on all information of which preparer Ilas any I(nowledge.
~S 1~' F~ix~way Villas Drive _ ~ake Forest, NC 27587
S~~~ANREPRESEN~TIVE
ADDRESS~4 We~tMain ~treet P.O. Box 318
Mechanicsburg, PA 17055
For dates o1' 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. § 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 e,ren if
the surviving spouse is the only beneficiary.
For clates of death on or after July 1, 2000:
The tax rate im posed 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 ch d s 0% [72 P.S. § 9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S § 9116(a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S § 91 t6(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
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Seneri, Elmer A 21-2003-0795
include the )roceeds of litigation and the date the proceeds were received by the estate All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
N UM BE R DESCRIPTION
2W46AD 2000
United States Treasury, refund due on Individual Income Taxes
for years 2001, 2002 and 2003
TOTAL(Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
16,335.00
16,335.00
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Senerl, Elmer A 21-2003-0795
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLEDISTRIBUTIONS[includeoutrights~usaldi~ributions, andtranCers
underSec. 9116(a)(1.2)]
McDermott, Vivian
212 Barbara Lane
Connellsville, PA 15425
Catalano, Carol
480 Coolspring Street
Apartment 404
Uniontown, PA 15401
Chellini, De-bra
433 West Church Avenue
Masontown, PA 15461
Guthrie, Cathy
231 Guthrie Road
Smithfield, PA 15478
Chanaki, Janet
31 Brookside Acres
Shinnston, WV 26431
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Niece
Niece
Niece
Niece
Niece
AMOUNT OR SHARE
OF ESTATE
3,267.00
3,267.00
3,267.00
3,267.00
3,267.00
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 AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00
2W46Ai 1 000 (If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
DE?,ARTMENT 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 004015
SENERI BARRY
1107 FAIRWAY VILLAS DRIVE
WAKE FOREST, NC 27587
fold
ESTATE INFORMATION: SSN.. 198-18-6162
FILE NUMBER: 2103-0795
DECEDENT NAME: SENERI ELMER ALMO
DATE OF PAYMENT: 06/07/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 09/25/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $2,450.25
REMARKS:
BARRY SENERI
TOTAL AMOUNT PAID:
$2,450.25
SEAL
CHECK# 118
INITIALS: VZ
RECEIVED BY.'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BARRY SENERI, EXECUTOR "313
44 WEST MAIN STREET
MECHANICSBURG, PA 17055 ~' -
~:O:~i,:~,50~.&~: ~,i,~, OOO5~,h,' ~,~,.o. ~
BUREAU OF INDIVIDUAL TAXES
TNHERITANCE TAX DTVZSTOH
DEPT. 280601
HARRTSBURG, PA 171za-o691
CONHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-ISq7 EX AFP (01-05)
PHILIP H SPARE
SNELBAKER ETAL
4q W MAIN ST
MECHANICSBURG
PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
05-05-2004
SENERI
09-25-2005
Z1 05-0795
CUMBERLAND
101
Amoun~ Remi'l:~:ed
ELHER A
HAKE CHECK PAYABLE AND REN'rT PAYMENT TO:
REGISTER OF gILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE I~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTTONS AND ASSESSMENT OF TAX
ESTATE OF SENERI ELHER AFILE NO. 21 05-0795 ACN 101 DATE 05-05-2004
TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~m~a (Schedule A) (1)
2. S~ocks and Bonds (Schmdulm B) (2)
$. Closely Held S~ock/Par~narshlp In~eres~ (Schedule C) ($)
4. Hor~gages/Notes Receivable (Schedule D) (4)
$. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) ($)
6. Jointly Owned Proper~y (Schedule'F) (6)
7. Transfers (Schedule G) (7)
8. To~ml Asso~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expensos/Adm. Cos~s/Hisc. Expenses (Schedule H) (9)
10. Dob*s/Her*gage Liabili~ios/Llons (Schedule Z) (10)
11. To,al Deductions
12. No~ Value of Tax Re*urn
90/000.00
.00
.00
167/:514.61
.00
.00
(8)
NOTE: To insure proper
credit ~o your account,
submi~ ~ho upper por~ion
of ~his form wi*h your
~ax payment.
270,760.97
25,75:5.22
16f240.55
(11)
(12)
3g.gg3.77
230,767.20
15.
14.
NOTE:
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amoun~ of L/ne 14 ~axablo a~ Lineal/Class A rate
17. Amoun~ of Line 14 a~ Sibling ra~o
18. Amoun* of Line 14 ~axablo a~ Collateral/Class B ra*o
19. Principal Tax Duo
TAX CREDITS:
PAYHENT RECEIPT DISCOUNT
DATE NUHBER INTEREST/PEN PAID (-)
12-18-200:5 CDO 0:5:541 1,47:5.68
05-25-2004 CD00:571:5 . O0
Charitable/Governmental Bequests; Non-eloc~ed 9115 Trusts (Schedule J) (15)
Nm~ Value of Estate Subjec~ *o Tax (14)
If an assess;ant ems lssued previously, lines 14, 15 and/or 16, 17,
.00
2:50,767.20
18 and 19 ~ill
reflect figures that include the total of ALL returns assessed to date.
(15)
(16)
(17)
(18)
· O0 x O0 =
· O0 x 045 =
· O0 x 12 =
2:50,767.20 x 15 =
--~- (19)~
AHOUNT PA'I'~:
28,000.00
5,215.08
.00
.00
.00
34,615.08
:54d615.08
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDZTZONAL INTEREST·
:54)688.76
7':5.68CR
.00
75.68CR
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTZONS.)
RESERVATION:
PURPOSE OF
NDTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for
life or for years, the Coemonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 210`0 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S.
Section 910`0).
Detach the top port/on of this Not/ce and submit with your payment to the Register of Nills printed on the reverse s/de.
--Make check or money order payable to: REGISTER OF NZLLSj AGENT
A refund of a tax credit, which ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of N/lis, any of the 2:5 Revenue Dis/r/ct Offices, or by calling the special Z0`-hour
anseering service for forms ordering: 1-BOO-:56Z-Z050~ services for taxpayers w/th special hearing and / or
speak/ny needs: 1-BOO-0`0`7-30ZO (TT only).
Any party in interest not satisfied aith the appraisement, alloaance, or disallowance of dsduct/ons, or assessment
of tax (including discount or interest) as sheen on th/s Notice must object a/thin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department DE Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 1712&-lOZ1, OR
--election to have the matter determined et audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 2B0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanat/on of administratively correctable errors.
If any tax due is paid w/th/n three ($) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid ts allowed.
The lEX tax amnesty non-partic/pat/on penalty /s 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 per/od. This non-partic/pat/on
penalty is appealable in the same manner and /n the the same t/me period as you would appeal the tax and interest
that has been assessed as indlcated on this notice.
Interest is charged beginning e/th first day of delinquency, or n/ne (9) months and one il) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear tn/eras/ at the rate of
six (6Z) percent per annum calculated at a da/ly rate of .000260`. All taxes ehich became delinquent on and after
January 1, 198Z will bear interest at a rate ahich mill vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. Tho applicable /nterest rates for 2982 through ZOO0` are:
/nterest Daily /nterest Daily
Year Rate Factor Year Rate Factor
1982 lOX .00050`8 ~'~- 1991 llZ .000:501
198:5 167. .OOOq:58 1992 97. .00020`7
198°, IIZ .000~02 199:5-1990` 77. . O0019Z
1985 I~Z .000S56 1995-1998 9Z .00020`7
1986 lOX .000Z70` 1999 7Z .O0019Z
1987 107. .000270` ZOO0 7Z .00019Z
--Interest is calculated as folloes:
ZNTERBST= BALANCE OF TAX UNPAZD
Interest Daily
Year Rate Factor
~ 9X .O00Zq7
ZOOZ 67. .000160`
ZO0~ 57. .000157
Z000` 0`7. .000110
X NUNBER OF DAYS DBLZNQUENT X DALLY ZNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen IlS) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculatmd.
ESTATE NO.21-03-0798
FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED
DISTRIBUTION OF AND BY BARRY SENERI, EXECUTOR OF THE
ESTATE AND UNDER THE LAST WiLL AND TESTAMENT
OF ELMER ALMO SENERI, DECEASED, LATE OF SILVER SPRING
TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA
Barry Seneri, Executor as aforesaid and Accountant herein,
avers as follows:
DATE OF DECEDENT'S DEATH:
DATE LETTERS TESTAMENTARY ISSUED:
DATES EXECUTOR'S NOTICE ADVERTISED:
Cumberland Law Journal
Patriot-News Co,
September 25, 2003 ¢_~
October 2, 2003 r~-
,.'--3
October 24, 31, November 7, 20~
October 28, November 4, 11, 20~}
FIRST AND FINAL ACCOUNT
PERSONALTY PRINCIPAL ACCOUNT
DEBITS
rhe Accountant charges himself with the receipt of the Decedent's personalty,
goods and chattels as set forth in his inventory heretofore filed in the amount of:
Fhe Accountant charges himself with the following additional receipts:
United States Treasury, life insurance proceeds
State Farm Insurance, refund on homeowners insurance
Vishay Intertechnology, Inc., gain on sale of stocks
United States Treasury, ~nterest paid on 2002 Individual Income Taxes
TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS:
PERSONALTY - PRINCIPAL ACCOUNT
CREDITS
~e Accountant claims credit for the payment of the following items from
Decedent's Personalty Account:
West Shore Health & Rehab Center, medical expense
Messiah Village, resident care
Mobile Optometry, LLC, eyeglasses
East Pennsboro Ambulance Service, medical expense
Quantum Imaging & Therapeutic, medical expense
Paul D, Dalbey, DPM, medical expense
7. MSHMC Physicians Group, medical expense
8. Verizon, phone service
9, Craig A. Diehl, Esquire, financial & legal serwces prior to death
10, Myers Funeral Home, Inc., funeral expenses
1 Barry Seneri, reimbursement for following expenses:
a. Houck Painting, interior painting
b. JD Flooring, carpet stretching
c. AON Home Warranty, home insurance policy
d, Johns Carpet Cleaning, carpet cleaning services
e. Nancy McCartney, house cleaning services
f. H. Lebo Home, m~nor repairs
2. Patriot News, advertising Executor notice
13, West Shore EMS, ambulance serwce
14, Register of Wills, Agent, estimated tax payment
15 Pennsylvania G.I. Consultants PC., medical expense
1,260.00
60.00
75.00
116.60
60.00
182,00
Page 1
$ 197,095.97
10,532.65
1698
2,742.92
182.75
$ 210,573.27
$ 7,155 00
5,023.75
194.00
6000
704
35.82
17.40
8.90
3,665.75
7,050.30
1,753.60
105.73
37.12
28,000 O0
29.02
SPARE
16. Register of Wills, Agent, Inheritance tax
17, Heritage Cardiology Assoc., medical expense
18. Moffitt Heart & Vascular Group, medical expense
19. Register of Wills, additional probate fee
20. Greenawalt & Company, P.C., preparation of Final Individual Income Taxes
for year ending 12/31/03
21. AARP, insurance premium deducted from Member's First Federal Credit
Union checking account # 20567 11
22. State Farm Insurance, premium deducted from Member's First Federal Credit
Union checking account # 20567 11
23. Bricker's Auction, commission on sale of household goods
24. Register of Wills, Agent, Inheritance tax due on Supplemental Return
25. Register of Wills, filing fee for Supplemental Return
Items to be paid subsequent to confirmation of Final Accounting:
26. Snelbaker, Brenneman & Spare, P.C., attorney services
27, Snelbaker, Brenneman & Spare, P.C,, costs advanced:
a. Register of Wills, probate fee
b, Cumberland Law Journal, advertising Executor notice
c. Register of Wills, short certificates
d, Register of Wills, filing fee for Inheritance Tax Return
28. Reserve for filing fees, accounting fees and other costs associated
with the administration of decedent's estate
The foregoing reserve and tax amounts are estimated on the assumption that the
Supplemental Pennsylvania Inheritance Tax Return will be accepted as filed.
If that assumption proves to be incorrect, Executor reserves the right to withdraw the
accounting or amend it to reflect the then-current circumstances.
TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, CREDITS:
262.50
75.00
24.00
15.00
PERSONALTY INCOME ACCOUNT
DEBITS
The Accountant charges himself with the receipt of the following
Income from the investment of Personalty Principal:
1, Orrstown Bank, interest earned on estate checking account
2. Member's First Federal Credit Union, checking account //20567-11, interest
3. Member's First Federal Credit Union, savings account #20567 00, interest
4. Member's First Federal Credit Union, investment account #20567 05, interest
Member's First Federal Credit Union, Certificate of Deposit # 20567 56, interest
6. Member's First Federal Credit Union, Certificate of Deposit # 20567-53 & 20567 55, interest
TQTAU PERSONALTY, INCOME ACCOUNT, DEBITS:
PERSONALTY-INCOME ACCOUNT
CREDITS
The Accountant claJmscredit for the payment of the following items
from the Personalty Principal Account:
TOTAL, PERSONALTY, INCOME ACCOUNT, CREDITS:
Page 2
5,215.08
7.05
70.00
335.00
13.00
25.00
lr053.00
2r45025
1500
4,000.00
376,50
1,00000
$ 67,744,63
93.53
2.92
25.38
3.00
10575
768.21
998,79
NONE
NONE
REAL ESTATE PRINCIPAL ACCOUNT
DEBITS
Fhe Accountant charges himself with the receipt of Decedent's
Real Estate as set forth in his Inventory heretofore filed in the
The Accountant charges himself with the following additional receipts:
Adjustments made at settlement for County Tax, School Tax and Condo Dues
TOTAL, REAL ESTATE, PRINCIPAL ACCQUNT, DEBITS:
REAL ESTATE - PRINCIPAL ACCOUNT
CREDITS
3.
6~
~e Accountant claims credit for the payment of the following
items from Real Estate Principal Account:
Westfields Condominium Association, dues October - December 2003
United Water Pennsylvania, water service
State Farm insurance, homeowners ~nsurance premium
Silver Spring Township Authority, sewer serwce
PPL, electric service
Charges associated with the sale of property as follows:
a. ERA NRT, Inc,, commission
b ERA NRT, Inc., transaction fee
c. Closing costs
d. AON Home Warranty
e. Transfer tax
f, Adjustments for sewer and to H. Lebo Home Maintenance for repairs
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS:
REAL ESTATE INCOME ACCOUNT
DEB~TS
The Accountant charges himself with the receipt of the
income from the investment of Real Estate Principal Account:
TOTAL, REAL ESTATE, INCOME ACCOUNT, DEBITS:
REAL ESTATE - iNCOME ACCOUNT
CREDITS
The Accountant claims credit for the payment of the following items
From the Real Estate Income Account;
TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS:
Page 3
6,300.00
100.00
10000
399.00
900.00
350,05
$ 90,000.00
443.10
$ 90,44310
$ 17325
24.30
56.00
8075
103.90
8,587.25
NONE
NONE
NONE
NONE
PERSONALTY:
PRINCIPAL ACCOUNT:
Debits
Credits
Balance
INCOME ACCOUNT:
Debits
Credits
Balance
TOTAL PERSONALTY
REAL ESTATE:
PRINCIPAL ACCOUNT:
Debits
Credits
Balance
INCOME ACCOUNT:
Debits
Credits
Balance
TOTAL REAL ESTATE:
TOTAL FOR DISTRIBUTION:
RECAPITULATION
Page 4
210,573.27
67,744.63
998.79
NONE
90,443.10
8,587.25
NONE
NONE
$ 142,828.64
$ 998.79
$ 81,85585
NONE
$ 143,827.43
$ 81,855,85
$ 225,68328
STATE OF NORTH CAROLINA
: SS.
COUNTY OF )
Barry Seneri, Executor, being duly sworn according to law
deposes and says: that he is the Executor of the Estate and under the Last Will
and Testament of Elmer Almo Seneri, Deceased; that he is the Accountant herein;
that the foregoing is a true and complete accounting of his administration of
said Estate; that the attached list or schedule [*1 contains the names,
addresses and amounts due unpaid creditors who have given proper notice
of their claims; that the attached list or schedule [**] contains the names and
addresses of all persons interested in the distribution of said Estate; and that
the facts set forth herein are true and correct to the best of his kl~owledge,
information and belief,
~' Barry,~R~h, Executor
Sworn to and subscribed before
me this !~ day of, ~-%~1~ 2004
Page 5
UNPAID CREDITORS: NONE
LAW OFFICES
SNELBAKER
BRENNEMAN
** PERSONS INTERESTED IN DISTRIBUTION OF ESTATE:
Vivian McDermott
212 Barbara Lane
Connellsville, PA 15425
Carol Catalano
323 South Main Street
Masontown, PA 15461
Debra Chelfini
433 West Church Avenue
Masontown, PA 15461
4, Cathy Guthrie
231 Guthrie Road
Smithfield, PA 15478
5, Janet Chanaki
31 Brookside Acres
Shinnston, WV 26431
Page 6
STATEMENT OF PROPOSED DISTRIBUTION
Barry Seneri, Executor and Accountant herein, proposes to
distribute the balance of the Estate of Elmer Almo Seneri, Deceased, to wit:
$225,683.28 in accordance with the Last Will and Testament of said Decedent
as follows:
Vivian McDermott
1/5 of residue as per Item 2B of Codicil to Will
Carol Catalano
1/6 of residue as per Item 2B of Codicil to Will
Debra Chellini
1/5 of residue as per Item 2B of Codicil to Will
Cathy Guthrie
1/5 of residue as per Item 2B of Codicil to Will
Janet Chanaki
1/5 of residue as per Item 2B of Codicil to Will
TOTAL DISTRIBUTION:
Page 7
$ 45r136 66
45,136.66
45, 136.66
45,136,65
45,136,65
$ 225,683.28
STATE OF NORTH CAROLINA )
SS.
COUNTY OF
Barry Seneri, being duly sworn aooording to law, deposes and
says that the facts set forth in the foregoing Statement of Proposed Distribution
are true and correct to the best of his knowledge, information and belief.
B~KZS e n e ri, Executor
Sworn to and subscribed before me
this /.~'dayof ~'~.~i~ 2004
Page 8
IN THE COURT OF CO~vttvlU~ ~"~'~'
OF CUMBERLAND COUNTY ~
PENNSYLVANIA OK~HANS' COURT
Estate of ELMER ALMO
SENERI, Late of silver
Spring Township,
Cumberland County,
Pennsylvania
F' ST
IR AND FINAL ACCOUNT
AND
STATEMENT OF PROPOSED
DISTRIBUTION
5NELBAKER, BRENNI--MAN ~ SPARE
AT[ORNEY5 AT [.AW
k4 ECHA~IIC~BURG, PEN~4SYLVANIA
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Barry 8eneri
being duly sworn according to law, deposes and says that he is the Executor
of the Estate of Elmer Almo Seneri
late of Silver._ Spr_i__n_~ Town~_hip , Cumberland County, Pa., deceased and that the
w~fhJn ;s an inventory made by Barry Seneri , the sa~d Executor
of the entire estate of said decedent, conslstJng of all the personal property and real estate, except real estate outside
fha Commonwealth of PehnsylvanJa, and that the figures opposite each item cf the inventory represent it's fair value
as of the date of decedent's death.
Sworn
and subscribed before me,
iVERONICA M. SAGHIR
NOTARY PUBUC
WAKE COUNTY, N.C.
My Gommi~sio~ Exoi~m &25-2007
2
Dnfe o~ De~fh
1107 Fairway Villas Drive
Wake Forest, NC 27587
September 2003
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed wlth;n thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
(g
d
Inventory of the real and personal estate of
ELMER ALMO SENERI, Deceased
PERSONALTY:
1. Member's First Federal
3.
4.
5.
Member's First Federal
Member's First Federal
Member's First Federal
Member's First Federal
Credit Union, Savings account # 20567-00
Credit Union, Checking account # 20567-11
Credit Union, Investment Savings Account #20567-05
Credit Union, Certificate of Deposit # 20567-53
Credit Union, Certificate of Deposit # 20567-55
6. Member's First Federal Credit Union, Certificate of Deposit # 20567-56
7. United States Treasury, final pension payment
8. Vishay Intertechnology Inc, 738 shares of common stock valued @ $18.22
9. Household goods, sold via public auction by Bricker's Auction
10. A.G.I.A. Inc., refund of unearned premium on Medicare Supplement policy
11. CBCA Insurance, refund of unearned premium on cancer policy
12. United States Treasury, refund due on Individual Income Taxes for
years 2001, 2002 and 2003
TOTAL PERSONALTY:
REAL ESTATE:
1. House and lot known and numbered as 147 Easterly Drive, Mechanicsburg
(Silver Spring Township), Cumberland County, Pennsylvania
TOTAL PERSONALTY AND REAL ESTATE:
Page 1
o
22,619.65
10,381.74
2,668.29
58,295.22
37,817.57
29,303.18
2,851.67
13,446.36
3,158.00
208.79
10.50
16,335.00
197,095.97
90,000.00
287,O95.97
Name of Decedent:
STATUS REPORT UNDER RULE 6.12
Elmer Almo Seneri
Date of Death:
9/25/2003
Will No.: 21-03-0795 Adlilin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes [] No ~1
2. If the answer is No, state when the personal representative reasonably believes
that the ~dministration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes x_xx No [-]
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
Date:
Did the personal representative state an account informally to the parties
in interest? Yes ~ No [~
Co
8~. 0/04,
Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Signatu~ v ,~
Philip H. Spare
Snelbaker: Brenneman & Sp~re:
Name
44 West Main Street
Mechanicsburg, PA 17055
Address
Capacity:
(717) 697-8528
Telephone No.
[--] Personal Representative
[] Counsel for personal representative
BUREAU OF INDIVIDUAL TAXES
TNHERTTAHCE TAX DTVZSZON
DEPT. 180601
HARRISBURG, PA 17128-06ol
COHHONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT, ALLONANCE OR DISALLO#ANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
REV-15~i7 EX AFP (01-05)
DATE 07-19-2004
ESTATE OF SENER!
DATE OF DEATH 09-25-2005
FILE NUHBER 21 05-0795
COUNTY CUHBERLAND
PHILIP H SPARE ACN 101
44SNELBAKERN HAZN sTETAL I leoun~ Remi~ad
HECHANZCSBURG PA 17055
ELHER A
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
CUT ALONG TH/S LINE ~ RETAIN LOWER PORTZON FOR YOUR RECORDS ~
DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF SENER! ELHER AFZLE NO. 21 0:5-0795 ACN 101 DATE 07-19-2004
TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON:
1. Real Es*a*a (Schedule A)
2. (2)
3. (3)
~. (~)
5. (5)
6. (6)
7. (7)
8.
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expansas/Adm. Cos~s/Nisc. Expenses (Schedule H) (9)
10. Dab~s/Hor~gage Liabili~ias/Lians (Schedule Z) (10)
11. To~al Daduc~ions
12. Ne~ Value of Tax Re~urn
SUPPLEHENTAL RETURN NO. 01
(1) .00
S~ocks and Bonds (Schedule B)
Closely Held S~ock/Par~nership In~ares~ (Schedule C)
Hor~gages/No~as Receivable (Schedule D)
Cash/Bank Deposi~s/Hisc. Personal Propar*y (Schadule E)
Joln*ly Owned Propar~y (Schedule F)
Transfers (Schedule G)
To~al Assa~s
16 ~:5:55. O0
.00
NOTE: To insure proper
.00 crad~ *o your account,
.00 subm~ *he upper port,on
.00 of ~his form wi*h your
~ax payment.
.00
(8)
.00
16,335.00
.O0
15.
lq.
NOTE:
Charitable/governmental Baques~s; Non-elected 9115 Trusts (Schedule J)
(11) . O§
(lZ) 16,:535.00
ASSESSNENT OF TAX:
15. Amoun~ of Line 14 a~ Spousal ra~a (15)
16. Amount of Line 14 taxabla ai Lineal/Class A rata (16)
17. Amoun'l: of Line Ii at Sibling rata (17)
18. Amount of Line lq taxabla ai Collalaral/Class B rale (18)
(13}
Ne~ Value of Estate Sub~ec~ ~o Tax (14)
Xf an assessment was Assued prevAously, l~nes 1~, 15 and/or 16, 17, 18 and
refZect f~gures that Anclude the tota! of ALL returns assessed to date.
· 00 x O0 =
· O0 x 045 =
247,10 x =
(19)=
ANOUNT ~D ;=1
~,o
TOTAL TAX C~iZT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
19. Principal Tax Due
TAX CREDITS:
PAYN~NT RECEZPT
DATE NUHBER
12-18-200:5 CD003:541
0:5-25-2004 CD005715
06-07-2004 CD004015
DISCOUNT (+)
INTEREST/PEN PAID (-)
1,47:5.68
.00
.00
.00
247,102.20
19 will
.00
.00
.00
37,139.01
7:5.68CR
.00
73.68CR
( ZF TOTAL DUE IS LESS THAN $1, NO PAYNENT XS REQUIRED.
IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)~ YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS.)
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
RESERVATION:
Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (coIIateral) beneficiaries of tho decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2140 of the Inheritance end Estate Tax Act, Act Z$ of ZOO0. (TI P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF #ILLS, AGENT
A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available et the Office
of the Register of Hills, any of the Z5 Revenue District Offices, or by calling the special Z4-hour
ansearing service for fores ordering: 1-BOO-36Z-Z050; services for taxpayers with special hearing and ! or
speaking needs: 1-eOO-447-30ZO (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 Natice by:
--written pretest to the PA Department of Revenue, Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 171Ze-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. leO601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-iS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 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 l, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. Ali taxes which became delinquent on and after
January 1, 19BE 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 ZOO4 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20Z .000548 ~1Y~'8-1991 11Z .000301 2001 9Z .O00Z~7
1983 ZBZ .000458 199Z 9Z .000Z47 ZOO2 6Z .000164
1984 ilZ .000501 1992-1994 7Z .00019Z 2003 5Z .000157
1985 122 .000356 1995-1998 9Z .000247 2004 42 .OOOllO
1986 lOZ .000Z74 1999 7Z .OOO19Z
1987 IOZ .000274 Zoo0 7Z .O0019Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELINQUENT 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 ZNDZVTDUAL TAXES
'rNHERTTANCE TAX DIVTS'rON
PO BOX 28060Z
HARRTSBURG, PA 17128-0601
COHHONNEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
REV-llO7 EX AFP (09-04)
PHXLXP H SPARE
SNELBAKER ETAL
~R N HAXN ST ~
HECHANZCSBURG PA ~Q55
DATE 11-08-Z00~
ESTATE OF SENERZ
DATE OF DEATH 09-25-Z003
FZLE NUNBER 11 03-0795
COUNTY CUHBERLAND
ACN 101
Amoun~
ELHER A
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGI'STER OF NZLLS
CUHBERLAND CO COURT HOUSE
CARLTSLE, PA 17013
NOTE: To insure proper credit: ~o your account, submJ~ ~he upper por~:ion of ~his for. wi~h your ~:ax payment:.
CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~
ESTATE OF SENERT ELHER A FZLE NO. ;'1 03-0795 ACN 101 DATE 11-08-200~
THZS STATENENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELO#
ZS A SUHNARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYNENTS, THE CURRENT BALANCE, AND, ZF APPLZCABLE,
A PROJECTED ZNTEREST FZGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 07-11-200~
PRZNCIPAL TAX DUE: ........................................................................................
PAYHENTS (TAX CREDZTS):
37,065.33
PAYHENT RECEXPT DXSCOUNT (+) AHOUNT PAZD
DATE NUH~ER ;[NTEREST/PEN PAZD (-)
1,~73.68
12-18-2003
03-25-200~
06-07-Z00~
10-25-200~
CD0033~1
CD003713
CD00~015
REFUND
.00
.00
.00
28,000.00
5,115.08
2,q50.25
73.68-
ZF PAZD AFTER THZS DATE, SEE REVERSE
SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
{ ZF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS REQUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR),
TOTAL TAX CREDZT 37,065.33
BALANCE OF TAX BUE .00
XNTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.
PAYMENT:
Detach the top portion of this Notice and submit eith 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 NZLLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMNONNEALTH OF PENNSYLVANIA.
REFUND (CR)= A refund of a tax credit, ehich mas not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1~133. Applications ara available
online at www.revenue.state.aa.us, any Register of Nills ar Revenue District Office, or from the Department's
Z4-hour answering service for forms orders: 1-800-361-Z050) services for taxpayers with special hearing and/or
speaking needs: 1-B00-447-3010 (TT only}.
REPLY TO:
DISCOUNT:
PENALTY:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, P.D. Box 280601, Harrisburg, PA 17118-0601, phone
(717) 787-6505.
If any tax due is paid within three (3) calendar months after tho decedent's death, a five percent (SI) discaunt
of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 16, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 19BI bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1981 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 2004 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
1982 ZOX .000548 1988-1991 112 .O00~OX 2001
1983 162 .O004~B 1991 92 .000247 ZOOZ
1984 112 .000301 1993-1994 72 .000192 ZOO3
1985 132 .000356 1995-1998 92 .000147 2004
1986 10Z .000274 1999 72 .000192
1987 92 .000247 ZOO0 82 .000219
Interest Daily
Rate Factor
92 .000147
62 .00016~
52 .000137
42 .000110
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELI'N{IUBNT X DAZLY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.