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HomeMy WebLinkAbout03-0404 PETITION FOR PROBATE and GRANT OF LETTERS Estate of Merle T. Gutshall No. cO_I-~- ~t'~ ~. also known as To: ' ufa Register of Wills for the SocialSecurityNo. 180-09-91~2 Deceased. County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of a~ or older an the execut named in the last will of the above decedent, dated eptember 29, ,19 97 and codicil(s) dated N/A Po_t-i?_~ono_r ~.q ~_he hro~_her-in-law of Do_c_o_do_nt. 'I'ho~ R~roant-rix ~--~hunc~atiofi in-favor of etltxoner dated May 1. 2003. (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h is last family or principal residence at 103 Maple Avenue, Camp Hill, Hampden Township, Pennsylvania (list street, number and muncipality) Decendent, then 88 . years of age, died April 14, , lgx 2003 at Holy Spirit Hospxtal, Camp Hill, Pennsylvania " 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: Decedent.. predeceased by spouse Esther C. Gutshall (Zaa,) Decendent at death owned property with estimated values as follows: unknown (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 $ unknown situated as follows: 103 Maple Avenue, Camp Hill~ Pennsylvania WHEREFORE, petitioner(s) respectfully r_eque~t(s) the .prob.ate of the last will and codicil(s) presented herewith and the grant of letters o1: Admxn~_sr:raz,, on e.t.a. ,heron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) .'~ /?/ ~ ~ ClifFo~ Wilkinson ==-= o 1526 Leland ~rive ~o ~]]n Ci~v ~on~orr FI. 33573 ~o OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND; 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.~andft, ru~/~///~ p' ,r ~ / ~/a/d?ninister the es[ate aj~ording to law. Sworn to or a Xrm a before me. this f S~- day of [ (2±a_l:l:Ortt W. dOlll~Oil ~ ~' ~ ma.,y ' , y~_ 2003J ib26 Leland Drlve 2(~.:,,. /.~//:)Z~ /~t JC~ I Sun City Center, FL 33573 17 -/5"o-& No. 2~-o3- gtco4 Estate Of Merle T. Gutshall ~ Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW D'~q~ ~ ;,~-'H ~1~ 200...~lin consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated September 29, 1997 described therein be admitted to probate and filed of record as the last will of Merle T. Gutshall ; and Letters of Admi nistration c.t.a. Clifford W. Johnson are hereby granted to _obte, Letters, Etc .......... [9~c4~ ' ~' ~D A~ORNEY ~Suv. Ct. I.D. N~h 7 0 7 7 ~on q~nificates( ) .......... $ l...5...~ [eith O. Bre~aeman ~enunc~auon~°'. ................ $ ~C~c_, 44 W. Main St., Mechanicsburg, PA 0 ~.~ $ ~"~~ ADD.SS 17 055 TOTAL ._ (717) 697-8528 Fi~ed ...~%~q..t~.,. ;~c:~ ............ / RENUNCIATION Merle T. Gutshall In Re Estate of deceased. Cumberland To the Register of Wills of County, Pennsylvania. The undersigned Goldie Johnson, sole beneficiary and sister of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters of Administration C.T.A. be issued to Clifford W. Johnson WITNESS my hand this 1st day of May ,xl9 2003. // 1526 Leland Dt~ive Sun City Center, FL 33573 (Address) (Signature) (Address) (Signature) (Address) c,O: OL~ !.- l~W BOND REGISTER OF WILLS OF CUMBERLAND COUNTY BOND AND SURETY FOR PERSONAL REPRESENTATIVE KNOW ALL BY THESE PRESENTS, That Clifford W. Johnson !526 Leland Drive: ~lln City Orr: FI as principal(s)and The Ohio Casualty 33573 as surety (sureties) are held and firmly bound unto the Commonwealth of Pefinsylvania in the sum of One ttundred Twenty-five 'Pl,o,,_~anc] dollars ($125,000) to be paid to the Commonwealth, for which payment we do bind ourselves, jointly and severally, our heirs, executors, administrators and successors, the condition of this obligation being that if Clifford W. Johnson as (state fiduciary capacity) Administrator C.T.A. of the estate of Merle T. Gutshall , deceased, or any of them, shall well and truly administer the estate according to law, then this obligation shall be void as to the personal representative or representatives who shall so administer the estate and his or their surety or sureties; but otherwise it shall remain in full force. Signed and sealed this 7Th day of M~y ,~[~ 2003, each intending to be legally bound hereby. '~ ~ '.!i ~ ~ ~'~'~d/~ (Seal) .,~ ~:::- ~ '", Clif d W. s .... : ~ <3 . (Seal) i:; :, ~ c:. The Oh nce Company o ~m . ~ BY;(Seal) ff&~ z ~ -~'~ ~A[ Enders, Attorney in Fact (Seal) (Seal) · · POWER OF ATTORNEY - ' THE OHIO CASUALTY INSURANCE COMPANY WEST AMERICAN INSURANCE COMPANY No. 36-034 Know ~,ll Men by These Pr~$ont~: That THE OHIO CASUALTY INSURANCE COMPANY, an Ohio Corporation, and WEST AMERICAN INSURANCE COMPANY, an Indiana Corporation, in pursuance of anthority granted by Article VI, Section 7 of the By-Laws of The Ohio Casualty Insurance Company and Article VI Section I of West American Insurance Company, do hereby nominate, constitute and appoint: Kerry A. Enders, Beth A. Seibert, Kimberly A. Klinger, Judy Shields, Christine Arthur or Steve Sa]azar of Harrisburg, Pennsylvania its true and lawful agent (s) and attomey (s)-in-fact, to make, execute, seal and deliver For and on its behalf as surety, and as its act and deed any and all BONDS, UNDERTAKINGS, and RECOGNIZANCES excluding, however, any bond(s) or undertaking(s) guaranteeing the payment of notes and interest thereon And the execution of such bonds or undertakings in pursuance of these presents, shall be as binding upon said Companies, as fully and amply, to all intents and purposes, as if they had been duly executed and acknowledged by the regularly elected officers of the Companies at their administrative offices in Hamilton, Ohio, in their own proper persons. The authority granted hereunder supersedes any previous authority heretofore granted the above named attomey(s)-in-fact. In WITNESS WHEREOF, the undersigned officer of the said The Ohio Casualty Insurance Company and West American Insurance Company has hereunto subscribed his name and affixed the Corporate Seal of each Company this 10th day of January, 2002. ~... .,.~' ',~ STATE OF OHIO, Sam Lawrence, Assistant :Secretary COUNTY OF BUTLER On this 10th day of January, 2002 before the subscriber, a Notary Public of the State of Ohio, in and for the County of Butler, duly commissioned and qualified, came Sara Lawrence, Assistant Secretary of THE OHIO CASUALTY INSURANCE COMPANY and WEST AMERICAN INSURANCE COMPANY, to me personally known to be the individual and officer described in, and who executed the preceding instrument, and he acknowledged the execution of the same, and being by me duly sworn deposeth and saith, that he is the officer of the Companies aforesaid, and that the seals affixed to the preceding instrument are the Corporate Seals of said Companies, and the said Corporate Seals and his signature as officer were duly affixed and subscribed to the said instrument by the authority and direction of the said Corporations. IN TESTIMONY WHEREOF I have hereunto set my hand and affixed my Official Seal at the City of Hamilton State of Ohio, the day and year first above written. Notary Public in and For County of Butler, State of Ohio M~/Commission expires August 6, 2002. This power of attorney is granted under and by authority of Article VI, Section 7 of the By-Laws of The Ohio Casualty Insurance Company and Article VI, Section I of West American Insurance Company, extracts from which read: Article VI, Section 7. APPOINTMENT OF ATTORNEYS-IN-FACT, ETC. "The chairman of the board, the president, any vice-president, the secretary or any assistant secretary o£ each of these Companies shall be and is hereby vested with full power and authority to appoint attorneys-in-fact for the purpose of signing the name of the Companies as surety to, and to execute, attach the corporate seal, acknowledge and deliver any and all bonds, recognizances, stipulations, undertakings or other instruments of suretyship and policies of insurance to be given in favor of any individual, firm, corporation, or the official representative thereof, or to any county or state, or any official board or boards of county or state, or the United States of America, or to any other political subdivision." Article VI, Section 1. APPOINTMENT OF RESIDENT OFFICERS. "The Chairman of the Board, the President, any Vice President, a Secretary or any Assistant Secretary shall be and is hereby vested with full power and authority to appoint attorneys in fact for the purpose of signing the name of the corporation as surety or guarantor, and to execute, attach the corporate seal, acknowledge and deliver any and all bonds, recognizances, stipulations, undertakings or other instruments of surety-ship or guarantee, and policies of insurance to be given in favor of an individual, firm, corporation, or the official representative thereof, or to any county or state, or any official board or boards of' any county or state, or the United States of America, or to any other political subdivision." This instrument is signed and sealed by facsimile as authorized by the following Resolution adopted by the respective directors of the Companies (adopted May 27, 1970-The Ohio Casualty Insurance Company; adopted April 24, 1980-West American Insurance Company): "RESOLVED that the signature of any officer of the r, . ,,ompany authorized, bv ~.:e .,y-_,zws t~) c.~,point attorneys io fact, the signature of the Secretary or an:., Assistant Secretary certifying to the correctness of any copy of a power of att0rney and the seal of the Company may be affixed by facsimile to any power of attorney or copy thereof issued on behalf of the Company. Such signatures and seal are hereby adopted by the Company as original signatures and seal, to be valid and binding upon the Company with the same force and effect as though manually affixed." CERTIFICATE I, the undersigned Assistant Secretary of The Ohio Casualty Insurance Company and West American Insurance Company, do hereby certify that the foregoing power of attorney, the referenced By-Laws of the Companies and the above Resolution of their Boards of Directors are true and correct copies and are in full force and effect on this date. IN WITNESS WHEREOF, I have hereunto set my hand and the seals of the Companies this 7th day of May, 2003 S-4300 Assistant Secretary This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. 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. Local Registrar P 9 0 9 4 9 0 8 ~-~,.-'~:---~.~'~ APR 1 ~ 200~ No. ~ Date mev 2,a? COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH NAME OF DECEDENT (F ............. ) l:EX ~3S:OAk SECURITY NUMBER ' DATE O~OEATH ,McnLh D ....... ~rl~ ~1 l~oh=ll JMOTHER'S NA~,,[3 ~F,rsI. M,~. Ma,~n Sum~e) ........ ,,. ~ rtle Ulrich ,,. Cliff Jonson [~ 1526 ~l~d ~ive Sun Ci y ~R Florida 33573 c*us,(o, .... ~,, ~. ', / -/-,AX,- ~,1-~, ~-- ~ ~ .... ~;O:OI.U [-,kb'N (0. LAST WILL AND TESTAMENT OF MERLE T. GUTSHALL I, MERLE T. GUTSHALL, of Hampden Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all wills by me at any time heretofore made. 1. I direct that all my debts and funeral expenses be paid as soon as practical after my death by my Executrix hereinafter named. I direct that all taxes that may be assessed as a consequence of my death shall be paid from my residuary estate as ~art of the expenses of the administration of my estate. 2. Ail the rest, residue and remainder of my estate, real, )ersonai and mixed, and wheresoever the same may be situate, give, devise and bequeath to my wife, ESTHER C. GUTSHALL, her heirs and assigns, provided my said wife, ESTHER C. GUTSHALL, shall survive me by a period of sixty (60) days. 3. Should my said wife, ESTHER C. GUTSHALL, predecease me or fail to survive me by the aforesaid period of sixty (60) days, then in such event, all the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my sister, GOLDIE ~OHNSON, absolutely. 4. I hereby nominate, constitute and appoint my sister, ~OLDIE JOHNSON, as Executrix of this my Last Will and Testament. LAW OFFICES SN ELBAJ(ER. BRENNEMAN further direct that my sister not be required to post bond to & SPARE secure the faithful performance of her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on Two (2) pages this 29th day of September, 1997. Merle T. Gutshall Signed, sealed, published and declared by MERLE T. GUTSHALL, the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~~~ ( SEAL ) LAW OFFICES SNELBAKER. BRENNEMAN & SPARE 2OMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND) We, MERLE T. GUTSHALL, KEITH O. BRENNEMAN, ESQUIRE and SUSAN L. ZYCH, the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of his or her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testator Witness Subscribed, sworn to and acknowledged before me by MERLE T. GUTSHALL, Testator, and subscribed and sworn to before me by KEITH O. BRENNEMAN, ESQUIRE and SUSAN L. ZYCH, witnesses, this 29th day of September, 1997. LAW OFFICES SNELBAKER, I N0ta~al BRENNEMAN ! Patr~a J. Thomson, Notary Pub~ & SPARE I ~;'hal=HCSburg Bom, Cumberland k MERLE T. GUTSHALL oc SNELBAKER., BR. ENNEMAN ~ SPAR. E A PP,.OFES.51OlqAL COP,.POP,~TION A'I-FOR.NEYS AT LAW 4-4 WEST MAIN STP,.EET MECHANICSBUR.G. PENNSYLVANIA 17055 P. O. BOX 318 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Merle T. Gutshall Date of Death: April 14, 2003 Will No. 21-03-0404 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following sole beneficiary of the above-captioned estate on May 13, 2003. Name Address Goldie Johnson 1526 Leland Drive Sun City Center, FL 33573 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None. Date: May13,2003 fYi/b/ t/ ~ Keith O. Brenneman, Esquire Snelbaker, Brenneman & Spare, P. C. 44 W. Main Street Mechanicsburg, PA 17055 (717) 697-8528 Counsel for Personal Representative LAW OFFICES SnELBaKEr. BRENNEMAN & SPARE .SNELBAKER, BRENNEMAN ~ SPARE dUN 0 2 2003 A PROFf~$1OiqAL CORPORATIO]q A~O~EYS AT ~W ~ W~T ~IN MECHANICSBURG, PENNSYLVANIA 17055 ~CH~ C. SNELBAKEK P.O. BOX 318 ~ O, BKENNE~ FACSIMILE (717) 697-7681 717-697-8~28 PHILIP H. SPARE June 2, 2003 Office of the Register of Wills of Cumberland County Cumberland County Courthouse Carlisle, PA 17013 Re: Estate of Merle T. Gutshall Estate No. 21-03-0404 Dear Madam: Enclosed with this letter is the original and copies of a Petition asking the Court to excuse the entering of additional security by the Administrator of the above Estate for the Sale of Real Estate owned by Merle T. Gutshall, now deceased. The Administrator is the husband of Goldie Johnson, who is the sole beneficiary of the Estate under the Last Will and Testament of Merle T. Gutshall, Deceased. Mrs. Johnson has indicated her consent to the Petition as noted on "Exhibit C" therein. If there should be any questions concerning this Petition, please feel free to contact me. Yours truly, Keith O. Brenneman KOB/sz Enclosures CC: Clifford W. Johnson, Administrator (w/enclosure) IN RE: Estate of Merle T. Gutshall, : IN THE COURT OF COMMON PLEAS OF Deceased : CUMBERLAND COUNTY, PENNSYLVANIA : : NO. 21-03-0404 : PETITION OF ADMINISTRATOR C.T.A. TO EXCUSE THE ENTERING OF ADDITIONAL SECURITY FOR THE SALE OF REAL ESTATE Petitioner Clifford W. Johnson, by his attorneys, Snelbaker, Brenneman & Spare, P. C., submits this Petition and in support thereof, states the following: 1. Petitioner is Clifford W. Johnson, duly appointed Administrator C.T.A. of the Estate of Merle T. Gutshall, Deceased. A true and correct copy of the Certificate of Grant of Letters dated May 13, 2003 noting Petitioner's authority as Administrator C.T.A. is attached hereto and incorporated by reference herein as "Exhibit A". 2. Petitioner is a resident of Florida with an address of 1526 Leland Drive, Sun City Center, Florida 33573. 3. As a condition of Petitioner's appointment as Administrator C.T.A. of the Estate of Merle T. Gutshall, Deceased, Petitioner was required to post bond to secure the faithful performance of his duties as Administrator. 4. Decedent Merle T. Gutshall died vested with ownership of real property improved with a residential dwelling commonly known as 103 Maple Avenue, Hampden Township, Cumberland County, Pennsylvania (hereinafter the "Property"). 5. Decedent Merle T. Gutshall died testate, having made his last Will and Testament on September 29, 1997. A true and correct copy of the aforementioned Last Will and Testament LAW OFFICES SNELBAKEIR, (the "Will") of Merle T. Gutshall, the original of which was duly offered and accepted in probate, BRENNEMAN & SPARE is attached hereto and incorporated by reference herein as "Exhibit B". 6. Pursuant to the provisions of Decedent's Will, in the event Decedent's wife, Esther C. Gutshall, should predecease Decedent, Decedent gave all the residue of his Estate to his sister, Goldie Johnson (See Will (Exhibit B hereto), Paragraph 3). 7. Decedent did not specifically devise the Property under his Will. 8. Decedent's wife, Esther C. Gutshall, predeceased Decedent on September 18, 2000. 9. Goldie Johnson is the sole beneficiary under Decedent's Will. 10. Goldie Johnson is the named Executrix under Decedent's Will; however, Mrs. Johnson renounced her right to serve as Executrix in favor of her husband, who is also Decedent's brother-in-law, Clifford W. Johnson, Petitioner herein. 11. Title 20 Pa.C.S.A. § 3351, which addresses the power of a personal representative to sell real property, provides in relevant part as follows: When the personal representative has been required to give a bond, no proceeds of real estate, including proceeds arising by reason of involuntary conversion, shall be paid to him until the court has made an order excusing him from entering additional security or requiring additional security, and in the latter event, only after he has entered the additional security. 12. Petitioner, with the consent of his wife, the sole beneficiary under Decedent's Will, has entered into a contract for the public auction of Decedent's Property at 103 Maple Avenue, Camp Hill to take place on Friday, June 27, 2003 at 6:00 o'clock p.m. 13. The public auction of Decedent's Property will be by announced reserve with the minimum offering price to be $105,000.00. 14. Goldie Johnson, Petitioner's wife and sole beneficiary under Decedent's Will, LAw OFF,CES consents to Petitioner not having to post additional security and therefore requests this Court to SNELBAKER. BRENNEMAN ~: SPARE -2- enter an Order excusing the entering of additional security by Petitioner. The original consent and request of Goldie Johnson is attached hereto and incorporated by reference herein as "Exhibit C". 15. For the reasons stated above, Petitioner requests this Court to issue an Order excusing Petitioner from entering additional security in order to receive the proceeds from the sale of the Property. SNELBAKER, BRENNEMAN & SPARE, P. C. Keith O. Brenneman, Esquire 44 W. Main Street Mechanicsburg, PA 17055 (717) 697-8528 Attorneys for Petitioner Date: June 2, 2003 LAW OFFICES SNELBAKER. BRENNEMAN & SPARE -3- VERIFICATION I, Clifford W. Johnson, Administrator, verify that the statements made in the foregoing Petition are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Cliffor~t Date: /~ Sar Register of Wills of CUMBERLanD County, Pennsylvania Certificate of Grant of Letters No. 2003-00404 PA No. 21-03-0404 ESTATE OF GUTS.mLALL MERLE T ~-.~c. '- ~ ~.- = O, IL J.~ z---~ -- , Social Security No. 180-09-9172 WHEREAS, on the !35k day c :-=.s Seete~er 2e~ ~te of H~PDEN TOWNSHIP , CUMBERLAND County, who died ©n lke t4th 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 ~e County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify ~at I have this day granted Letters of ADMINISTRATION C.T.A. } JOHNSON CLIFFORD W ~o has duly qualified as Administrator(rix) C.T.A. ~d has agreed to administer the estate according to law, all of which fully ppears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, iRLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, ! have hereunto set my hand and affixed nhe seal = my Office the !3th day of May 2003. ~e~is~er 0£ WI__±S EXHIBIT A **NOTE** ALL NAMES ABOVE A~PEAR (LAST, FIRST, MIDDLE) LAST WILL AND TESTAMENT MERLE T. GUTSHALL I, MERL~ T. GUTSHALL, of Hampden Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all wills by me at any time heretofore made. 1. I direct that all my debts and funeral expenses be paid as soon as practical after my death by my Executrix hereinafter named. I direct that all taxes that may be assessed as a consequence of my death shall be paid from my residuary estate as )art of the expenses of the administration of my estate. 2. All the rest, residue and remainder of my estate, real, )ersonal and mixed, and wheresoever the same may be situate, give, devise and bequeath to my wife, ESTHER C. GUTSHALL, her heirs and assigns, provided my said wife, ESTHER C. GUTSHALL, shall survive me by a period of sixty (60) days. 3. Should my said wife, ESTHER C. GUTSHALL, predecease me or fail to survive me by the aforesaid period of sixty (60) days, then in such event, all the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my sister, GOLDIE 30HNSON, absolutely. 4. I hereby nominate, constitute and appoint my sister, 3OLDIE JOHNSON, as Executrix of this my Last Will and Testament. S"ENNEMAN further direct that my sister not be required to post bond to SPARE ~ecure the faithful performance of her duties in the Commonwealth EXttIBIT B of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on Two (2) pages this 29th day' of September, 1997. Merle T. Gutshall Signed, sealed, published and declared by MERLE T. GUTSHALL, the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~~~. ~.~./~.~ [ ~ (SEAL) LAW OFFICES SNELBAKER, BRENNEMAN ~ SPARE COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND) We, MERLE T. GUTSHALL, KEITH O. BRENNEMAN, ESQUIRE and SUSAN ZYCH, the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the )resence and ]]earing of the Testator, signed the Will as witness znd that to the best of his or her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testator / ,'~ Witness Not~ry Public E~RENNEMAN J Nolarlal Seal J SPARE J. P,ahicia J. Thomson Notary Put~c I r'.;eclla~lcsburg Bom. CumbeHa~d County [ My Commission Expi~'$s Dec. 31. 1998 CONSENT STATE OF ) : SS. COUNTY OF ifa,/~tO~l,'~a/O ) I, Goldie Johnson, hereby swear or affirm that: I am the wife of Clifford W. Johnson, Administrator of the Estate of Merle T. Gutshall, Deceased; that I am the sole beneficiary under the Last Will and Testament of Merle T. Gutshall, Deceased; that I consent to the public sale and auction of the real estate and residence at 103 Maple Street, Camp Hill, Pennsylvania with a published reserve of $105,000.00; that I concur with the Petition of Administrator C.T.A. to excuse the entering of additional security for the sale of the above property; and that I request that an Order be issued excusing the posting of additional security by Clifford W. Johnson as a condition of him receiving the deposit for or proceeds from the sale of the above property. Sworn to and subscribed before me this ~0 ~ day of /0',~. ,2003. Notary Public EXHIBIT C LZ: O~V Z~- Nl'l? £0. IN RE: Estate of Merle T. Gutshall, · IN THE COURT OF COMMON PLEAS OF Deceased · CUMBERLAND COUNTY, PENNSYLVANIA · NO. 21-03-0404 ORDER AND NOW, this ~ ~day of ~ , 2003, upon consideration of the Petition of Clifford W. Johnson, Administrator C.T.A. to Excuse the Entering of Additional Security for the Sale of Real Estate, and in further consideration of the Consent of Goldie Johnson, wife of the Administrator and sole beneficiary under the Last Will and Testament of Merle T. Gutshall, Deceased, it is hereby ORDERED that Clifford W. Johnson, Administrator is hereby excused from entering additional security as a condition of his receipt of any proceeds from the sale of the Real Estate located at 103 Maple Avenue, Camp Hill, Hampden Township, Cumberland County, Pennsylvania. BY THE COURT: LaW OFFICES SNELBAKER, BRENNEMAN & SPARE COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002796 BRENNEMAN KEITH O ESQUIRE 44 W MAIN STREET MECHANICSBURG, PA 17055 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold 101 $45,000.00 ESTATE INFORMATION: SSN: 180-09-9172 FILE NUMBER: 2103-0404 DECEDENT NAME: GUTSHALL MERLE T DATE OF PAYMENT: 07/11/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/14/2003 TOTAL AMOUNT PAID: $45,000.00 REMARKS: KEITH BRENNEMAN ESQUIRE CHECK//1793 INITIALS: VZ SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS ~-~ COMMONWEALTH O, R E V' I 5 0 0 F~,,~ DEPT. 280601INHERITANCE TAX RETURN F,LENUMBE. 21-03 004 04 '~¢~,¢~t~ HARRISBURG, PA 17128-0601 RESIDENT DECEDENT c-OU,T CODE ,UMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z Gutshall, Merle T. 180 - 09 - 9172 LU DATE OF DEATH (MM-DS-YEAR) 1 DATE OF BIRTH (MM-DS-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE "' April 14, 2003 i April 28, 1914 0 " i REGISTER OF WILLS III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ! SOCIAL SECURITY NUMBER rn N/A - - u~ [~-'1. Original Return [] 2. Supplemental Retum [] 3. Remainder Return (date of death pdor to 12-13-82) ~ [] 4. Limited Estate [] 4a. FuturelnterestCompromise(dateefdeatha~er12-12-82) [] 5. Federal Estate Tax Return Required ~8 o ~ ~o ~ [] 6. Decedent Died Testate (Attach copy of Will) [] 7. Decedent Maintained a Living Trust (At.ch copy of Trust) 8. Total Number of Safe Deposit Boxes < [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death bet .... t2-31-91 a.d 1-1-95) [] 11, Election to tax under Sec. 9113(A)(Attach S~ O) m N E . . COMPLETE MAILING ADDRESS z" ~e[th 0. Brenneman, P..squzre .o FiR~NAMEo~plicauei ..... 44 W Main Street '" Snelbaker~ Brenneman & Spare, P. C ~ . - ' Mechanicsburg, PA 17055 1. Real Estate (Schedule A) (1) 121,000. O0 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4 Modgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Properly (5) 20,796.74  (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 150,119.86 ~ [] Separate Billing Requested ::3 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) I-' (Schedule G or L) ,~ 8, Total Gross Assets (total Lines 1-7) (8) 2 91,916.60 O 16,381.49 UJ 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) I, 140. 8 6 11. Total Deductions (total Lines 9 & 10) (11) 17,522.35 ~ 274,394 25 12. Net Value of Estate (Line 8 minus Line 11) (12) ' 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 2 7 4,3 9 4.2 5 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES  15. Amount of Line 14 taxable at the spousal tax ~ rate, or transfers under Sec, 9116 (a)(1.2) x .0 .... (15) ~--- 16. Amount of Line 14 taxable at lineal rate x .0 (16) ~ 274,394 25 .t2 (17) 32,927.31 ~ 17. Amount of Line 14 taxable at sibling rate ...... ' x O 18. Amount of Line 14 taxable at collateral rate - x .15 (18) X 19. Tax Due (19) 32,927.31 Decedent's Complete Address: STREET ADDRESS 103 Maple Avenue CITY ]STATE IZIP Camp Hi I I PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 32,927.31 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 4:,5; 000 , O0 C. Discount ~1,646.36 46,646.36 Total Credits ( A + B + C ) (2) 3. interest/Penalty if applicable D. Interest E Penalty 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) 13,71 9.0 5 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. (SD) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] c. retain a reversionary interest; or .......................................................................................................................... [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] 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 foe' 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? ........................................................................................................................ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true. correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S GNATURE~/.5 P~S/O~t-ESP,~SBLE FO,~ FILIN~/RETURN Administrator DATE ADDRESS 1526 Leland Drive, Sun City__ Center· FL 33573 S'~'~TU~E~THAN~ REPRESENTATIVE DATE ADDRESS 44 W..Main ~t~eet, Mechanicsburg. PA 17055 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §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-1502 EX+ (6-98L ~, . SCHEDULE A oo, MoNwE^ _ -, oF REAL ESTATE INHERITANOE TAX RETURN RESIDENT DEOEDENT ESTATE OF FILE NUMBER Merle T. Gutshall 21-03-00404 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 right of survivorship must be disclosed on Schedule E ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, Ail that tract of land improved with a residential dwelling as more fully described in the Deed dated January 8, 1957 and recorde. in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "0", Vol. 17, Page 453, more commonly known and numbered as 103 Maple Avenue, Hampden Township, Camp Hill, Pennsylvania (sales price August 8, 2003): 121,000.00 TOTAL (Also enter on line 1, Recapitulation) $ 121,000. O0 (If more space is needed, insed additional sheets of the same size) REV-1508 EX+ (6-98) ,~ SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. ~NHERITANCE TAX REYURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Merle T. Gutshall 21-03-00404 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2002 Chevrolet Impala 12,000.00 2. Miscellaneous personal property, furnishings 8,689.00 and furniture, household effects 3. Waypoint Bank savings account No. 5500002473 107.74 TOTAL (Aisc enter on line 5, Recapitulation) $ 2 0,7 9 6.7 4 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ 16-98,C SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Merle T. Gutshall 21-03-00404 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT{S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Goldie Johnson 1526 Leland Drive Sister Sun City Center, FL 33573 JOINT~-OWNED PROPERTY: LETTER D~E DESCRIPTION OF PROPERTY % OF D~E OF D~TH ~TEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR D~E OF D~TH DECD'S ~LUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ~CH DEED FOR JOINTLY-HELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENTS ~NTEREST 1. A. 3/31/0! Mid Penn Bank Certificate of 10,034.14 50%. $5,017.£7 Deposit Account No. 309001508 2. A. 3/21/0~ Mid Penn Bank Certificate of 10,034.14 50% 5,017.£7 Deposit Account No. 309001509 , 3. A. 3/21/0:~ Mid Penn Bank Certificate of 10,034.14 50% 5,017.{7 Deposit Account No. 309001510 4. A. 3/21/0;~ Mid Penn Bank Certificate of £0,034.14 50% 5,017.07 Deposit Account No. 309001511 5. A. 3/21/0~ Mid Penn Bank Certificate of £0,034.14 50% 5,017.£7 Deposit Account No. 309001512 6. A. [/04/0~ Mid Penn Bank Certificate of L0,039.88 50% 5,019.94 Deposit Account No. 309001517 7. A. [/04/0: Mid Penn Bank Certificate of [0,039.88 50% 5,019.94 Deposit Account No. 309001518 8. A. [/04/0: Mid Penn Bank Certificate of 10,039.88 50% 5,019.94 Deposit Account No. 309001519 9. A. 4/04/0~ Mid Penn Bank Certificate of 10,039.88 50% 5,019.!4 Deposit Account No. 309001520 10. A. 4/10/0~ Mid Penn Bank Certificate of L0,039.88 50% 5,019.94 Deposit Account No. 309001525 TO~L(Alsoenteronline6, Recapitulation) $ Continued (If more space is needed, inseA additional sheets of the same size) SCHEDULE F (Continued) Estate of Merle T. Gutshall File No. 21-03-00404 Letter % of Value of Item for Joint Date Made Date of Dec'd's Dec'd's # Tenants Joint Description Death Value Interest Interest 11. A. 5/01/01 PNC Bank Certificate of Deposit 10,008.83 50% 5,004.42 Account No. 31500223207 12. A. 5/03/01 PNC Bank Certificate of Deposit 10,008.83 50% 5,004.42 Account No. 31300223979 13. A. 5/03/01 PNC Bank Certificate of Deposit 10,016.24 50% 5,008.42 Account No. 31100224646 14. A. 5/03/01 PNC Bank Certificate of Deposit 23,204.43 50% 11,602.22 Account No. 5140275631 15 A. 5/03/01 PNC Bank Savings 46,295.85 50% 23,147.93 Account No. 5001944014 16. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450139 17. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450138 18. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450137 19. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450136 20. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450135 21. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450134 22. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450133 23. A. 3/21/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450132 24. A. 3/11/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450131 25. A. 3/11/02 Community Banks Certificate 10,033.48 50% 5,016.74 of Deposit, Account No. 4800450130 TOTAL: $150,119.86 REV-1510 EX+ SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Merle T. Gutshall 21-03-00404 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 ~es. DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST tlF APPLICABLE1 VALUE 1. Department of Veterans Affairs, Life 1,000.00 100% 100% -0- Insurance Policy V144545, Proceeds payable upon death to Goldie Johnson, sister of Decedent. Date of transfer April 28, 2003 TOTAL (Also enter on line 7 Recapitulation) $ --O-- (If more space is needed, insert additional sheets of the same size) E×+ C 2-99 , SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Merle T. Gutshall 21-03-00404 Debts of decedent must be reported on Schedule l, ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Clifford W. Johnson waived Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: 2. Attorney Fees to Snelbaker, Brenneman & Spare, P. C. 6,250.00 3. 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 to Register of Wills 117.00 5. Accountant's Fees and reserve for miscellaneous filing fees and Estate expenses 250.00 6. TaxRetum Preparer's Fees for Decedent' s final income tax retur~ s 100.00 7. Advertising costs - grant of letters: Cumberland Law Journal: $ 75.00 The Patriot News: 205.69 280.69 8. Hutter Agency: fee for Administrator' s Bond: 560.00 9. Shaffner Auction Company: commission/expense for auction of: Realty: $3,460.25 Personalty: 4~153.55 7~613.80 TOTAL (Also enter on line 9, Recapitulation $ Continued (If more space is needed, insed additional sheets of the same size) SCHEDULE H (Continued) Estate of Merle T. Gutshall File No. 21-03-00404 Item B. Administrative Costs (Continued) number: 10. State/local transfer tax upon sale of Real Estate: $1,210.00 TOTAL: $16,381.49 REV-1512 EX+ (6-98) ,~ SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OFDECEDENT, INHERITANCE TAXRETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Merle T. Gutshall 21-03-00404 Include unreimbursed medical expenses, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PPL - payment on account for electrical service 40.86 2. South Central EMS - payment on account for medical services 1,100.00 TOTAL (Also enter on line 10, Recapitulation) $ 1.14 0.8 6 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Merle T. Gushall 21-03-00404 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Bo Not List Trustee{s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Goldie Johnson Sister 100% 1526 Leland Drive Sun City Center, FL 33573 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 $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT MERLE T. GUTSHALL I, MERL~ T. GUTSHALL, of Hampden Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory 5nd understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all wills by me at any time heretofore made. 1. I direct that all my debts and funeral expenses be paid as soon as practical after my death by my Executrix hereinafter named. I direct that all taxes that may be assessed as a ~onsequence of my death shall be paid from my residuary estate as ~art of the expenses of the administration of my estate. 2. Ail tbS'rest, residue and remainder of my estate, real, ~ersonal and mixed, and wheresoever the same may be situate, give, devise and bequeath to my wife, ESTHER C. GUTSHALL, her heirs and assigns, provided my said wife, ESTHER C. GUTSHALL, shall survive me by a period of sixty (60) days. 3. Should my said wife, ESTHER C. GUTSHALL, predecease me or fail to survive me by the aforesaid period of sixty (60) days, then in such event, all the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my sister, GOLDIE 3OHNSON, absolutely. 4. I hereby nominate, constitute and appoint my sister, L^w oF~,c~, 3OLDIE JOHNSON, as Executrix of this my Last Will and Testament. ~NELBA~(ER. S,E,,~MA. further direct that my sister not be required to post bond to ~ecure the faithful performance of her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on Two (2) pages this 29th day' of September, 1997. ~ ~ ~,~~.~-, ~ J'- -~.~'~ ~ ~:' Merle T. Gutshall Signed, sealed, published and declared by MERLE T. GUTSHALL, the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~~-' ~"~'~/~ ~ ~?~'"'~ (SEAL) SPARE COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND) We, MERLE T. GUTSHALL, KEITH O. BRENNEMAN, ESQUIRE and SUSAN 3. ZYCH, the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed tile instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the )resence and hearing of the Testator, signed the Will as witness tnd that to the best of his or her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testator Wi tness .... Wit~s~ ~, '; Subscribed, sworn to and acknowledged before me by MERLE T. GUTSHALL, Testator, and subscribed and sworn to before me by KEITH O. BRENNEMAN, ESQUIRE and SUSAN L. ZYCH, witnesses, this 29th day of September, 1997. ~ot~'ry Public BRENN~A~ I Noladal Seal & s~'^n~ / ~. Pal~,c~ J. Thomson Nota~/P~t ] I ,~ch~tm~g Bom, ~Mla.~ STATE OF ~ ~L ~: COUNTY OF ~ 6'~.d6',~Z,4~q 0 j Clifford W. Johnson being duly sworn according fo law, deposes and says fhaf he is the Administrator C.T.A. of the Estate of Merle T. Gutshall late of --Haatp_d_e~n_ ,_T_o_w_n~_h_ip__ , Cumberland County, Pa., deceased and fhaf fha Clifford W. Johnson Administrator within is an inventory made by , fha said of the enfire estate of said decedent, consisting of all the personal property and real estate, except real estate oufslde the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedenf's death. Sworn to and ,ub,¢r,bed before me, ~. ~.-,~,,/,x-,,,/'/J//~'//'// ~ ; / / ' ' Execuf0,/- Administrator ' ~ ~ ~-~ a.~h~_.~_- ~3.x 2003 Clifford W. Johnson ~~' ~.','~/ .~c//'~.__- . 1526 Leland Drive bl" Sun City Center, ~'~. 335~3 Notary ~u mc I Su~n LZJ~,~Oom~_ ! Add,.,, Date of Death Day Month Year INSTRUCTIONS I. An inventory must be filed wlfhin three months after appolnfmenf of personal represenfaflve. 2. A supplement inventory must be filed wlfhln fhlrfy 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. , Inventory of the real and personal estate of Merle T. Gutshall deceased I. REAL ESTATE. A. All that tract of land improved with a residential dwelling as more fully described in the Deed dated January 8,1957 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "0", Vol. 17, Page 453, more commonly known and numbered as 103 Maple Avenue, Hampden Township, Camp Hill, Pennsylvania (sales price August 8, 2003): $121,000.00 TOTAL VALUE, REAL ESTATE: 121,00(.00 II. PERSONALTY. A. Miscellaneous personal p~operty, furnishings furniture and household effects $8,689.00 B. 2002 Chevrolet Impala 12,000.00 C. Waypoint Bank Savings Account No. 5500002473 107.74 TOTAL VALUE, PERSONALTY: 20,79(.74 TOTAL APPRAISED VALUE, ALL PROPERTY: ,141,79(.74 COMMONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 28060I ~RRISBURG, PA 17128-0&01 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 12-22-2003 ESTATE OF GUTSHALL HERLE T DATE OF DEATH 04-14-2003 FILE NUNBER 21 03-0404 ,, - COUNTY CUMBERLAND KEITH 0 BRENNEHAN ESQ ACN 101 SNELBAKER ETAL Amount Remitted 44 N MAIN ST MECHANICSBURG PA 17055 HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~l~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1547 EX AFP C01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF GUTSHALL HERLE T FILE NO. 21 03-0404 ACN 101 DATE 12-22-2003 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) (1) 1211000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) C2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C$} .00 submit the upper portion ~. Mortgages/Notes Receivable CSchedule D) (4) .00 of this form w/th your 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) C5) 20~796.74 tax payment. 6. Jointly Owned Property CSchedule F) C6) 150r119.86 7. Transfers CSchedule G} C7) .00 8. Total Assets C8) 291,916.60 APPROVED DEDUCTIONS AND EXEMPTIONS: 16,381.49 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) C9) 10. Debts/Mortgage Ltabillties/Liens CSchedule I) CIO) 1,140.8~ 11. Total Deductions C11) 12. Net Value of Tax Return C12} 274,394.25 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) C15) .00 1~. Net Value of Estate Subject to Tax (1~} 274,394.25 NOTE: If an assessment ~as Issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~111 reflect figures that include the tota! of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of L/ne lq at Spousal rate C15) .00 X O0 = .00 16. Amount of L/ne l~ taxable at Lineal/Class A rate Cl6) .00 X 04~ = .00 17. Amount of Line lq at Slbllng rate C17) 274,394.25 x 12 = 32,927.31 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .00 X 15 = .00 [9. Princi=al Tax Due C19}= 32,927.31 TAX CREDITS PAYMENT RECEIPT DISCOUNT C+} AMOUNT PAID DATE NUMBER INTEREST/PEN PAID 07-11-2005 CD002796 1,646.37 45,000.00 TOTAL TAX CREDIT I 46,646.37 BALANCE OF TAX DuEl 13,719.06CR INTEREST AND PEN. .00 TOTAL DUE 13,719.06CR IF PAID AFTER DATE INDICATED, SEE REVERSE ( ZF TOTAL DUE TS LESS THAN ~1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. TF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR~, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORM FOR INSTRUCTZONS.} RESERVATION= Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enSoyment 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section PAYHENT: Detach the top portion of this Notice and submit with your paylent to the Register of Nills printed on the reverse side. --Hake check or money order payable to= REGIS~I'~ OF NILLS, A~ REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an '~pplication for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering= ]-800-$42-2050; services for taxpayers with specia! hearing and / or speaking needs= 1-800-447-5020 (TT only). OBJECTIONS= Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as sho~n on this Notice must object within sixty (40) days of receipt of this Notice by= --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATIVE CORRECTIONS= 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 17128-0401 Phone (717) 787-4505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT= If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (5~) discount of the tax paid is allowed. PENALTY= The 15~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before JanuarY 18, 1994~ 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= 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 s~x (6Y.) percent per annum calculated at a daily rate of .000144. All taxes which became delinquent on and after JanuarY 1, 1982 will bear interest at a rate which wil! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are= Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20~ .000548 1987 9~ .000247 1999 7~ .000192 1985 16~ .000458 1988-1991 11~ .000501 2000 8~ .000219 1984 11~ .000501 1992 9~ .000247 2001 9~ .0002~7 1985 15~ .000554 1995-1994 7X .000192 2002 6~ .000144 1986 10~ .000274 1995-1998 9~ .000247 2005 5~ .000157 --Interest is calculated as follows= ZNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNQUENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. [f payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. CONMONNEALTH OF PENNSYLVANIA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE ZNHERZTANCE TAX DZVZSZON DEPT. Z8060! INHERITANCE TAX HARRISBURG, PA 17!Z8-0601 STATEMENT OF ACCOUNT REV-I~07 EX AFP (01-03) Re ....... ._~. , ~_,~ DATE OZ-Z$-Z00q ~61:'i:~:.~ ' ESTATE OF GUTSHALL MERLE T DATE OF DEATH Oq-lq-ZO0$ FILE NUMBER Z10$-OqOq '04 MAR 12 P1:45 COUNTY CUMBERLAND KEITH 0 BRENNEMAN ESQ ACN 101 SNELBAKER ETAL Amoun~ Rem~ed ~ N MAIN ST MECHANICSBURG PA 17~'d:~- ,,' MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper cradi~ ~o your account, submt~ ~he upper por~ion of ~his form wi~h your ~ax payment. CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS REV-1607 EX AFP (01-03) ~ ZNHERZTANCE TAX STATEHENT OF ACCOUNT ESTATE OF GUTSHALL MERLE T FZLE NO. Z10$-OqO~ ACN 101 DATE 0Z-Z3-200~ THZS STATEHENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELON ZSA SUHHARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYNENTS, THE CURRENT BALANCE, AND, ZF APPLZCABLE, A PROJECTED ZNTEREST FZGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 1Z-ZZ-Z00$ 52,9Z7.$1 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-Z005 CD002796 1,6q6.$7 q5,000.O0 OZ-Oq-ZOOq REFUND .00 15,719.06- TOTAL TAX CREDZT $2,9Z7.$1 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 ZF PAID AFTER THIS DATE,, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TF TOTAL DUE ZS LESS THAN $1, NO PAYNENT 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. ) PAYNENT: Detach the top portion of this Notice and submit with your payment mede 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: COHHONNEALTH OF PENNSYLVANIA. REFUND (CR): 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-1515). Applications arm available et the Office of the Register of Nills, any of the 25 Revenue District Offices or from the Department's 2q-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers aith special hearing and / or speaking needs: 1-800-q47-3020 (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. 280601, Harrisburg, PA [7128-0601, phone (7[7) 787-6505. DISCOUNT: If any tax due is paid eithin three (3) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 15, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .O0016q. AIl taxes which became delinquent on and after January l~ 1982 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 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 1982 202 .0005q8 1987 97. . O002~,7 1999 ?Z · 000192 1983 162 .000q.58 19BB-Z99X X1Z .000301 2000 BZ .000219 198~, llZ .000301 1992 92 . O002~.7 ZOOZ 92 .0002~.7 1985 I3X .000556 1995-199~. 72 .000192 2002 62 .00016~· 1986 XOZ .00027~· 1995-1998 92 .0002~,7 2005 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPATD X NUIJBER OF DAYS DELINQUENT X DATLy 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. COHNONNEALTH OF PENNSYLVANZA ~e, BUREAU OF ZNDZVZDUAL TAXES DEPARTHENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 28060! HARRISBURG, PA 17128-0601 NOT/CE OF INHERITANCE TAX APPRAZSERENT. ALLOHANCE OR DZSALLO#ANCE OF DEDUCTXONS, AND ASSESSNENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS *EV-XS4*EXAFP(0X-0S) R~,;~ ~ i~ DATE 04-12-200q .... ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0q-1~-2005 FILE NUNBER 21 05-0~0~ 1~.~ .... SSN/DC 180-09-9172 '0~ n~ ,1 ~;~;/'? COUNTY CUMBERLAND GOLDIE JOHNSON ACN 0~151616 105 MAPLE AVE CAMP HI LL PA~JI~811 Amoun~ Rem/~ed I I HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701~ CUT ALONG THIS LINE ~ RETAIN LOgER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAZSEMENT~ ALLOgANCE OR DZSALLOgANCE OF DEDUCTZONS~ AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE O4-1Z-ZOOq ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0~-1~-2005 COUNTY CUMBERLAND FILE NO. 210$-ORO~ S.S/D.C. NO. 180-09-9172 ACN 05151616 TAX RETURN NAS: (X) ACCEPTED AS FILED ¢ ) CHANGED dOZNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: NAYPOINT BANK ACCOUNT NO. 100051618 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 08-15-200Z Accoun~ Balance 10,01q.00 NOTE: TO INSURE PROPER CREDIT TO Percen* Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amoun~ Subjec~ ~o Tax 10,01~.00 UPPER PORTION OF THIS NOTICE Debts and Deduc*ions .00 NTTH YOUR TAX PAYHENT TO THE Taxable Amoun~ 10,01~.00 REGISTER OF HILLS AT THE Tax Rat:e X .15 ABOVE ADDRESS. HAKE CHECK Tax Due 1,502.10 OR HONEY ORDER PAYABLE TO: **REGISTER OF HILLS, AGENT.** TAX CREDITS: PAYHENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-i AHOUNT PAXD 07-11-200:5 CD002796 75.11 1,~Z7.00 TOTAL TAX CREDITI 1,50Z.11 BALANCE OF TAX DUEl .01CR INTEREST AND PEN. .00 TOTAL DUE .01CR ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULAT/ON OF ADDITIONAL INTEREST. ~ ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2[40 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: 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 HILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1:51:5). Applications are available at the Office of the Register of Mills, any of the Z:5 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-:562-ZOS0; services for taxpayers with special hearing and or speaking needs: 1-800-447-:50Z0 (TT only). OBJECTIONS: 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 may object wlthin sixty (60) days of receipt of this Nat[ce by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Rev[aw Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Res[dent Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (:5) calendar months after the dacedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 157. tax amnesty non-participation penalty is computed on the to[mi of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of tho tax amnesty per[od. This non-participation penalty is appealable in the same manner and in the the same tiao par[od as you would appeal the tax and interest that has been assessed as indicated on this not[ca. INTEREST: Interest is charged beginning with first day of delinquency, ar 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 (61) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Departqaent of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. .000548 1988-1991 11Z .OOO:50l ZOO~ 9Z .000Z47 198:5 167. .0004:58 1992 9Z .000247 2002 6Z .000219 1984 112 . O 00:501 199:5-1994 7Z . O00lYg 200:5 57. .0001:57 1985 1:52 .000:556 1995-1998 9Z .000Z47 ZOO4 47. .000110 1986 107. .00027~, 1999 77. .000192 1987 9Z .000Z47 ZOOO 87. .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU~[BBR OF DAYS DBLTNQUENT X DALLY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond tho date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest lust be calculated. COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURg, PA 17128-0601 NOT/CE OF /NHERZTANCE TAX APPRAZSEHENT. ALLO#ANCE OR DXSALLOHANCE OF DEDUCTZON~, AND ASSESSHENT OF TAX ON JOZNTL¥ HELD OR TRUST ASSETS REV-is~8 EX AFP C0~-0S~ !~ =~?~ ~: ' DATE Oq-lZ-ZOOq ~:~ : ESTATE OF GUTSHALL MERLE T DATE OF DEATH Oq-lq-ZO0$ FILE NUMBER ~'~COUNTY CUMBERLAND '0~ ~ 3~ ;?~ *' ;SSN/DC 180-09-9172 GOLDIE JOHNSON ACN 05151610 103 MAPLE AVE I Amount Remitted CAMP HILL PA 170~1:~ir I MAKE CHECK PAYABLE AND REMIT PAYMENT TOt REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEMENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE Oq-lZ-ZOOq ESTATE OF GUTSHALL MERLE T DATE OF DEATH Oq-lq-ZO0$ COUNTY CUMBERLAND FILE NO. 21 03-OqOq S.S/D.C. NO. 180-09-9172 ACN 05131610 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 5~1120957 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 05-11-1988 Account Balance 20,052.20 NOTE: TO INSURE PROPER CREDIT TO Per-cent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amoun~ Sub~ec~ ~o Tax 10,016.10 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 10,016.10 REGISTER OF WILLS AT THE Tax Re'ce X .15 ABOVE ADDRESS. MAKE CHECK Tax Due 1,50Z.qZ OR MONEY ORDER PAYABLE TO: RSREGISTER OF WILLS, AGENT.'~ TAX CREDZTS: PAYHENT RECEIPT DISCOUNT (+) i DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 07-11-200~ CD001796 75.12 1,q17.~0 TOTAL TAX CREDIT I 1,502.q2 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ZF PAID AFTER THIS DATE, SEE REVERSE 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}, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 21qO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and sub.it sith your paysent to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. REFUND (CR): A refund of a tax credit, which ems not requested on the tax return, say be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ars available at the Office of the Register of Nills, any of the 23 Revenue District Offices or by calling the special Z4-hour answering service for fores ordering: 1-800-362-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-447-5020 (TT only). OBJECTIONS: Any party in interest not satisfied eith the appraises.mt, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Depart.ant of Revenue, Board of Appeals, Dept. Z&IOZ1, Harrisburg, PA 171ZB-1021, OR --electing to have the .attar determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessssnt Review Unit, DEPT. gE0601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SOi) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: The 157. 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 and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. 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, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on or after January 1, 1982 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 Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor m X98~ lOX .OOO54B XgB~8-1991 llZ . 000501 2001 92 .000247 1983 167. . 000436 1992 97. . O00247 ZOOZ 67. . 000219 1984 117. .000501 1993-1994 77. .000192 2003 57. .000157 1985 132 .000356 1995-1998 97. .000247 2004 47. .000110 1986 102 .000274 1999 77. .000192 1987 92 .000247 ZOO0 57. .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER 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 sade after the interest computation date shown on the Notice, additional interest must be calculated. COHMONWEALTH OF PENNSYLVANIA BUREAU OF ZNDZVZDUAL TAXES DEPARTHENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 28060! HARRISBURG, PA 17128-0601 NOTZCE OF INHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOHAHCE OF DEDUCTZONS, AND ASSESSHENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS REV-16~SEXA~P(OI-OS) R~::,"~ ~' DATE Oq-lZ-ZOOq ~_ ~ ESTATE OF GUTSHALL HERLE T DATE OF DEATH Oq-lq-ZO0$ FILE NUHBER 21 05-0~0~ '04 ~¢~ l~ :~d '/g COUNTY CUHBERLAND ~ ~' .... SSN/DC 180-09-9172 GOLDZE JOHNSON ACN 05151613 103 HAPLE AVE i Amoun~ Remi~md CAHP HILL PA 1~}~ I HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~1 REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS~ AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE O~-iZ-ZO0~ ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0~-1~-2005 COUNTY CUHBERLAND FILE NO. 21 03-0~0~ S.S/D.C. NO. 180-09-9172 ACN 03131613 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORHATZON FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 710002960q TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIHE CERTIFICATE DATE ESTABLISHED 05-25-2002 Accoun~c Balance 7,016.92 NOTE: TO INSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Sub.~ec~ ~co Tax 7,016.92 UPPER PORTION OF THIS NOTICE Deb~cs and Deductions .00 WITH YOUR TAX PAYHENT TO THE Taxable Amount 7,016.92 REGISTER OF WILLS AT THE Tax Ra'l:e X .15 ABOVE ADDRESS. HAKE CHECK Tax Due 1,052.5q OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDZTS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-2003 CD002796 52.63 1,~27.~1 TOTAL TAX CREDIT 1,~80.Oq BALANCE OF TAX DUEI q27.50CR INTEREST AND PEN. .00 TOTAL DUE ~27.50CR IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REgUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. PURPOSE OF NOT/CE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. Section 91q0). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on tho tax return, may be requested by completing an "Application for Refund of Pennsylvania Tnhoritance and Estate Tax" (REV-1313). Applications ara available et tho Office of the Register of #ills, any of the Z3 Revenue District Offices or by calling the special lq-hour answering service for forms ordering: 1-800-36Z-ZO50~ services for taxpayers with special hearing and or speaking needs: 1-800-q~7-30ZO (TT only). OBJECTIONS: Any party in interest nat satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 171ZS-10Z1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTTONS: Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. IS0601, Harrisburg, PA l?lgS-060l Phone (717) 787-6505. Sea page S of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SOZ) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (5) calendar months after tho dacedant's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 157. tax awnesty non-participation penalty is computed on the totaI of tho 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 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: 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, 198Z bear interest at tho rate of six (6Z) percent per annum calculated at a daily rate of .000164. Al! taxes which became delinquent on or after January 1, 19BI 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 19BP through Z004 are: Interest Daily Interest naiIy Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198'---'~ ZOZ .OO05q*8 198'~8-1991 117. .000301 2009 9Z . OOOZ~*7 1983 16Z .000a,.38 199Z 9Z . O00Zq*7 ZOOZ 6Z .000Z19 198q* llZ .000301 1993-199q* 7Z .00019Z ZOO3 5Z ,000137 1985 132 .000556 1995-1998 9Z .000ZQ*7 ZO0~. q*Z . O0011o 1986 107. .000ZT~, 1999 77. .000192 1967 9Z .0002q7 ZOO0 6;: . O00Z19 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELTNQUENT X DATLy XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [15) days beyond tho date of the assessment. If payment is made after tho interest computation date shown on the Notice, additional interest west ba calculated. COMMONgEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVXSXON DEPT. Z80601 HARRXSBURG, PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAXSEHENT. ALLO#ANCE OR DXSALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JO/NTL¥ HELD OR TRUST ASSETS REV-ISqSEXAFP(OX-O$) ~_~: DATE 04-12-200~ *-~', ~ ESTATE OF GUTSHALL MERLE T i'~. ~-' ' DATE OF DEATH 04-1~-Z005 FILE NUMBER 21 05-0~0~ '04 ~PR 14 ~ :~ COUNTY CUMBERLAND SSN/DC 180-09-9172 GOLDIE JOHNSON ACN 05151611 105 MAPLE AVE Amoun~ CAMP HILL PA ~781,1 HAKE CHECK PAYABLE AND REHXT PAYMENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THXS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-15¢~8 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEMENT~ ALLONANCE OR DZSALLONANCE OF DEDUCTZONS~ AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE O~-lZ-ZO0~ ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0~-1~-2005 COUNTY CUMBERLAND FILE NO. Z1 05-0~0~ S.S/D.C. NO. 180-09-9172 ACN 05131611 TAX RETURN NAS: tX) ACCEPTED AS FILED ( ) CHANGED dOZNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: NAYPOZNT BANK ACCOUNT NO. 71000Z979~ TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 06-05-Z002 Account Balance 10,016.92 NOTE: TO INSURE PROPER CREDIT TO Percen~ Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amoun~c Sub~ec~ ~co Tax 10,016.92 UPPER PORTION OF THIS NOTICE Debts and Deduct/ons - .00 NXTH YOUR TAX PAYMENT TO THE Taxable Amoun~ 10,016.9Z REGISTER OF HILLS AT THE Tax Ra~:e X .15 ABOVE ADDRESS. HAKE CHECK Tax Due 1,50Z.5~ OR HONEY ORDER PAYABLE TO: **REGISTER OF MILLS, AGENT.** TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-2005 CD002796 75.15 1,~Z7.~1 TOTAL TAX CREDIT [ 1,50Z.5~ BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 XF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZT/ONAL /NTEREST. ~ ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR /NSTRUCTZONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Sectlon 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF RILLS, AGENT. REFUND (CR]: A refund of a tax credlt, which ems not requested on the tax return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313}. Applications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices or by calling the special Z4-hour answering service for fores ordering: 1-800-362-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied aith the appraisement, allowance, ar disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA napartaent of Revenue, Board of Appeals, nept. 2810Z1, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 1S7. 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: 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, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which w111 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 Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198~ 202 .00054B 198~-1991 112 .000501 2009 92 .000247 1983 167. .000,q.38 1992 97. .000247 2002 6Z .000219 1984 117. .000301 1993-1994 71 .000192 2003 57. .000137 1985 137. .000356 1995-1998 97. .000247 2004 42 .000110 1986 107. .000274 1999 77. .000192 1987 97. .000247 2000 87. .000219 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAZD X NUHBER OF DAYS DELZNQUENT X DAZL¥ ZNTEREST 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. CONNONNEALTH OF PENNSYLVANIA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17118-0601 NOTICE OF INHERITANCE TAX APPRAZSEHENT. ALLOHANCE OR DXSALLOHANCE OF DEDUCTXONS, AND ASSESSI~ENT OF' TAX ON JOZNTL¥ HELD OR TRUST ASSETS REV-XS4~ ~x 4FP COX-OS) ~)'~i DATE 04-12-Z00~ ~_i. ESTATE OF GUTSHALL MERLE T DATE OF DEATH 04-1q-Z005 FILE NUMBER 21 O$-OqOq !~ t~C~NTY CUMBERLAND '04 ~P~ 14 ,~-,S*S~FI/Dc 180-09-9172 GOLDIE JOHNSON ACN 031 $1615 103 MAPLE AVE Amoun~ Remi~ed CAMP HILL PA 17011 HAKE CHECK PAYABLE AND RENXT PAYNENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE I~' RETAIN LONER PORTXON FOR YOUR RECORDS *'~ REV-15~8 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAXSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 0~-12-200~ ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0~-1~-2005 COUNTY CUMBERLAND FILE NO. 21 05-0~0~ S.S/D.C. NO. 180-09-9172 ACN 03131615 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORNATZON FINANCIAL INSTITUTION: NAYPOINT BANK ACCOUNT NO. 960086181 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIHE CERTIFICATE DATE ESTABLISHED 01-06-2005 Accoun~ Balance 10,010.19 NOTE: TO INSURE PROPER CREDIT TO Percen~ Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amoun~ Sub~ec~ ~o Tax 10,010.19 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 NITH YOUR TAX PAYMENT TO THE Taxable Amoun~c 10,010.19 REGISTER OF NILLS AT THE Tax Ra~e ~ .15 ABOVE ADDRESS. HAKE CHECK Tax Due 1,501.53 OR HONEY ORDER PAYABLE TO: '*REGISTER OF WILLS, AGENT." TAX CRED'rTS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-2005 CDOOZ796 75.08 1,~26.q5 TOTAL TAX CREDIT I 1,501.5~ BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULAT/ON OF ADDZT/ONAL INTEREST. ~ ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" ¢ CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOT[CE: To ~ulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 91q0). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF #ILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ere available at the Office of the Register of Mills, any of the Z$ Revenue District Offices or by calling the special Zq-hour answering service for forms ordering: 1-800-361-1050~ services for taxpayers with special hearing and or speaking needs: 1-800-4q7-3010 ITT OBJECTIONS: 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 amy object within sixty (60) days of receipt of this Notice by: --written protest to the PA Departaent of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA naperteent of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 2&0601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedant's death, a five percent discount of the tax paid is allowed. PENALTY: The 157. 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 tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. 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 1, 1981 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on or 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 200q are: Interest Daily Interest Daily Tntersst Daily Year Rate Factor Year Rate Factor Year Rate Factor 198'-'~ 207. .000548 198"---8-1991 llX .O003Ol ZOO1 97. . OOOZq7 1983 162 .000~38 1991 9Z .000247 ZOOZ 61 .000219 198q 112 .000301 1993-199q 7Z .000192 2003 SZ .000137 1985 131 .000356 1995-1998 92 .0001~7 ZOOq 41 .000110 1986 101 .000274 1999 7Z . O00lez 1987 91 . O00Zq7 ZOO0 87. . O00Z19 --Xnterast is calcuXated as folXows: 'rNTEREST = BALANCE OF TAX UNPAXD X NUMBER OF DAYS DBL/NQUENT X DA/LY XNTERBST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COHHONNEALTH OF PENNSYLVANIA ~. DUREAU OF ZND/VZDUAL TAXES DEPARTNENT OF REVENUE INHER/TANCE TAX DIVXSXON DEPT. Z8060! HARRXSBURG, PA 17128-0601 NOTXCE OF XNHBRXTANCE TAX APPRAXSEHENT. ALLO#AHCE OR DXSALLOHAHCE OF DEDUCTXONS, AND ASSESSHENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS ~r.~ DATE 04--12--200~ i-~ ESTATE OF GUTSHALL HERLE T DATE OF DEATH 04-1~-Z005 FILE NUNBER Z1 05-040~ '04 ~Pi~ 1~ ~¢0~1'Y CUMBERLAND *'S~N/DC 180-09-9172 GOLDIE JOHNSON ACN 0515161~ 105 MAPLE AVE Amount Remi~ed CAHP HILL PA 17011 (,ti ........ MAKE CHECK PAYABLE AND REHXT PAYNENT TO: REGISTER OF gILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-15&8 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF GUTSHALL HERLE T DATE OF DEATH 0~-1~-2005 COUNTY CUHBERLAND FILE NO. 21 05-040fi S.S/D.C. NO. 180-09-9172 ACN 05151614 TAX RETURN WAS: iX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET /NFORHATZON FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 7100052~88 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIHE CERTIFICATE DATE ESTABLISHED 10-05-2002 Accoun~ Balance 10,011.95 NOTE: TO INSURE PROPER CREDIT TO Percen~ Taxable X 1.000 YOUR ACCOUNT, SUBHIT THE Amoun~ Subjec~ ~o Tax 10,011.95 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 NITH YOUR TAX PAYHENT TO THE Taxable Amoun* 10,011.95 REGISTER OF HILLS AT THE Tax Ra~:e )~ .15 ABOVE ADDRESS. HAKE CHECK Tax Due 1,501.79 OR HONEY ORDER PAYABLE TO: **REGISTER OF WTLLS, AGENT.m* TAX CREDITS: PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID 07-11-2005 CD002796 75.09 1,~Z6.70 TOTAL TAX CREDIT { 1,501.79 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" { CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOTICE; To ~ulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYHENT: 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 NILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of #iIls, any of the 23 Revenue District Offices or by calling tho special 24-hour answering service for forms ordering.' 1-BO0-562-ZOSO; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT only). nBJECTTONS: Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) 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, OR --alerting to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADHIN- 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 Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6S05. Sea page 5 of the booklet "Instructions for Tnheritance Tax Ra~urn for a Resident Decedent" (REV-ISOI) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: The 157. 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 tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, ar 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 (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 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 Interest Oaily Year Rate Factor Year Rata Factor Year Rate Factor 198~ 207. .000548 198~-1991 llX .000301 2009 92 .000247 1983 16Z .000438 1992 97. .000247 2002 67. .0002~9 1984 117. .000301 1993-1994 72 .000192 2003 52 .000137 1985 132 .000356 1995-1998 97. .000247 2004 47. . O00XXO 1986 lOZ .0 O0274 1999 72 . O0 O xgz 1987 92 .000247 2000 82 .000219 --Interest is calculated as follows; ZNTEREST= BALANCE OF TAX UNPATD X NUNBER OF DAYS DELZNQUENT X DATLy XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assesssent. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. CONNONHEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTNENT OF REVENUE INHERITANCE TAX DIVXSION DEPT. 2B0601 HARRISBURG, PA 17118-0601 NOT/CB OF ZNHER/TANCB TAX APPRAXSEHENT. ALLONANCE OR DXSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS R£v-ls4e EX AFP COZ-OS) ~, .DATE 04-11-Z00~ ~i~_~. ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0~-1~-2005 FILE NUHBER 210$-OROR · (~, [~pfi ~A ;~DQUI~I"Y CUMBERLAND SSN/DC 180-09-9172 GOLDXE JOHNSON ACN 05151612 105 MAPLE AVE Amoun~ CAMP HILL PA 17011 MAKE CHECK PAYABLE AND RENXT PAYHENT TOt REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS L'rNE ~ RETAIN LOHER PORTXON FOR YOUR RECORDS REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAXSENENT, ALLO#ANCE OR DXSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOXNTLY HELD OR TRUST ASSETS DATE O~-IZ-ZO0~ ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0R-1~-1005 COUNTY CUHBERLAND FILE NO. 21 05-0~0~ S.S/D.C. NO. 180-09-9172 ACN 05151612 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORNATION FINANCIAL INSTITUTION: HAYPOINT BANK ACCOUNT NO. 7100019606 TYPE OF ACCOUNT: ( ) SAVINGS C ) CHECKING C ) TRUST (~ TINE CERTIFICATE DATE ESTABLISHED 05-25-2002 Account Balance 10,016.92 NOTE: TO INSURE PROPER CREDIT TO Per-cent Taxable }( 1.000 YOUR ACCOUNT, SUBNIT THE Amount Subject to Tax 10,016.92 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 HITH YOUR TAX PAYMENT TO THE Taxable Amount 10,016.92 REGISTER OF HILLS AT THE Tax Rate ~( .15 ABOVE ADDRESS. HAKE CHECK Tax Due 1,50Z.SR OR HONEY ORDER PAYABLE TO: "'REGISTER OF HILLS, AGENT.'" TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-2003 CD002796 75.13 1,~27.~1 TOTAL TAX CREDIT I 1,502.5~ BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULAT/ON OF ADDZT/ONAL /NTEREST. ~ ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOT[CE: To ~ulfill the requirements of Section Z10`0 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 910`0). PAYNENT: 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 HILLS, AGENT. REFUND (CR): A refund of · tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Znheritanca and Estate Tax" (REV-l:515). Applications ara available at the Office of the Register of Hills, any of the 25 Revenue District Offices or by calling the special Z0`-hour ansaering service for forms ordering: 1-800-:562-Z050; services for taxpayers eith special hearing and or speaking needs: 1-800-0`0`7-:5020 (TT only). OBJECTIONS: Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) 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. ZBIOZ1, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO1) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (2) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: 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 tho and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the tho same time period as you mould appeal tho tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning eith 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 (62) percent par annum calculated at a daily rate of .O0016q. AIl taxes which became delinquent on or after January 1, 1982 mill bear interest et a rate which will vary from calendar year to calendar year with that rate announced by the PA Depar~ant of Revenue. The applicable interest rates for 1982 through 2000` are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198~'~ 202 .00050`8 198"~-1991 llT. .000501 2009 97. .00020`7 198:5 162 .0000,28 1992 97. .00020`7 ZOOZ 62 .000219 198o, llZ .000201 1993-1990` 7Z .000192 200:5 5Z .000157 1985 152 .000:556 1995-1998 92 .00020,7 2004 0`Z .000110 1986 107. .000270` 1999 7Z . OO019Z 1987 9Z .00020`7 ZOO0 8Z .000Z19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPATD X NUHBER OF DAYS DELINQUENT X DALLY 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. Xf payment is mede after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVAN'rA BUREAU OF ZNDZVZDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 28060! HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLONANCE OR DISALLOWANCE OF DEDUCTIONS,, AND ASSESSIIENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP fOX-OS) ESTATE OF GUTSHALL MERLE T f-~' "DATE OF DEATH 04-1~-2005 FXLE NUMBER 21 05-0~0~ COUNTY CUMBERLAND GOLDIE JOHNSON '04 APi~ 14 I~P :.Zg~N/DC 180-09-9172 ACN 05151609 105 MAPLE AVE Amoun~ Rem/~md CAMP HILL PA 1701]~,~,i: · HAKE CHECK PAYABLE AND REMXT PAYMENT TO.' REGISTER OF WXLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LXNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01'03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 0~-12-2004 ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0~-1~-2005 COUNTY CUMBERLAND FILE NO. 21 05-0~0~ S.S/D.C. NO. 180-09-9172 ACN 05151609 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOXNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 531120950 TYPE OF ACCOUNT: ( ) SAVXNGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 05-12-1988 Account Balance lO,Ol7.Zq NOTE: TO INSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,008.62 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 5,008.62 REGISTER OF WILLS AT THE Tax Rate X .15 ABOVE ADDRESS. MAKE CHECK Tax Due 751.29 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDTTS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-Z005 CD002796 37.56 713.73 TOTAL TAX CREDIT 751.29 BALANCE OF TAX DUEI .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAXD AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ZF TOTAL DUE IS LESS THAN $1, NO PAYHENT XS REQUIRED. IF TOTAL DUE IS REFLECTED AS A **CREDIT'* (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF HOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S. Section PAYHENT: Detach the top portion of this Notice and submit mith your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER DF RILLS, AGENT. REFUND (CR): A refund of a tax credit) which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of #ills, any of the 23 Revenue District Offices or by calling tho special 24-hour answering service for forms ordering: 1-800-56Z-ZO50; services for taxpayers with special hearing and or speaking needs: 1-800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, er disallowance of deductions or assessment of tax (including discount or interest) as sheen on this Notice amy object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADHIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, DEPT. Z80601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: 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 alloaed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the tote1 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 tiaa period as you mould appeal the tax and interest that has been assessed as indicated on this notice. 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, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes ehich became delinquent on or after January l, 198Z ~ill bear interest at a rata ehich mill vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198'~'~ ZOZ .000548 1988-1991 117. .000501 ZOO1 97, .OOOZ47 1965 16Z .000458 199Z 9Z .000247 ZOOZ 6Z .000Z19 1984 llZ .000301 1995-1994 7Z .00019Z ZOO3 5X .000157 1985 132 .000556 1995-1998 92 .000247 ZOO4 4Z . O00110 1986 XOZ .000274 1999 7Z . OOOlgZ 1987 9X .000247 ZOO0 8X .000Z19 --Interest is calculated es fallows: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNgIUENT X DAZLY ZNTEREST 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 sheen on the Notice, additional interest must be calculated. COMMONNEALTH OF PENNSYLVANZA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION D£PT. z806o~ INHERITANCE TAX HARRISBURG, PA 171Z8-0601 STATEHENT OF ACCOUNT REV-lgO? EX ~FP (01-03) ~ DATE O~-05-ZO0~ !:i;! ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0~-1~-2005 FILE NUMBER 21 05-0~0~ .~..-COUNTY CUMBERLAND KE[TH 0 BRENNEMAN ESQ '04 APR 20 ~!] ..~DACN SNELBAKER ETAL Amoun~ Rem~ed ~ N MAIN ST MECHANZCSBURG PA 170~:i~:~.. HAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF N~LLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To Lnsure proper credi~ ~o your account, submi~ ~he upper portion of ~his for. wJ~h your ~ex payment. CUT ALONG THIS LINE ~ RETAIN LO#ER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03) #~ INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF GUTSHALL MERLE T F'rLE NO. Z1 05-0~.0~. ACN 101 DATE O~-05-ZO0~ THI*S STATEHENT 'rs PROVIDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN 'rN THE NAHED ESTATE. SHONN BELO# 'rS A SUNHARY OF THE PRINC'rPAL TAX DUE, APPL'rCATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPL'rCABLE., A PROdECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 12-22-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... $2,927.$1 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT ¢+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-200~ CD002796 1,6~6.$7 $~,296.59 TOTAL TAX CRED'rT 35,9~Z.96 BALANCE OF TAX DUE $,015.65CR INTEREST AND PEN. .00 IF PAID AFTER TH'rS DATE, SEE REVERSE TOTAL DUE $,015.65CR SIDE FOR CALCULATION OF ADD'rT'rONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1.~ NO PAYMENT IS REQUIRED. 'rF TOTAL DUE TS REFLECTED AS A "CREDIT" YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR I'NSTRUCT'rONS. PAYNENT: Detach the top portion of this Notice and submit .ith 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: COHHONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's Iq-hour ans#ering service for fores ordering: 1-800-362-2050~ services for t~axpayers eith special hearing and / or speaking needs: 1-800-~47-3020 (TT REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Ravia. Unit) Dept. 280601, Harrisburg, PA ITIZB-060[, phone (717) 787-6505. DISCOUNT: If any tax due is paid .ithin three [3) calendar months after the decedent's death, a riva percent (52) discount of the tax paid is PENALTY: The lSZ tax amnesty non-participation penalty is computed on the tote! of the tax and interest assessed, and not paid before January [8, 1996, the first day after the end of the tax amnesty period. TNTEREST: Interest is charged beginning .ith first day of delinquency, or nine (9) months and one (1) day from tho data of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent par annum calculated at a daily rate of .000164. All taxes .hich became delinquent on and after January 1, 1982 will bear interest at a rate ~hich will vary ~roe calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200~ ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. .000548 1988-1991 112 .000301 2001 97. .000247 1985 167. .000¢38 1992 97. .000247 Z002 67. .00016~, 198~ 112 .000:501 1993-199~, 7Z .000192 2003 57. .000137 1985 137. .000356 1995-1998 97. .0002~,7 2004 47. .000110 1986 IOZ .00027~, 1999 72 .O0019Z 1987 92 .000247 2000 82 .000219 --Tntorast is calculated as follo~s: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DATLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (lS) days beyond tho date of the assessment. Tf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COHNONWEALTH OF PENNSYLVANZA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE ZNHERZTANCE TAX DZVZSZON DEPT. Z80601 ZNHERZTANCE TAX HARRZSBURG, PA 17ZZ8-060! STATEHENT OF ACCOUNT REV-lSD7 EX &FP (01-05) Fi? DATE Oq-12-200q ESTATE OF GUTSHALL HERLE T DATE OF DEATH 0q-l~-Z005 FZLE NUHBER Z1 05-0R0~ '04 APR 26 71:3?COUNTY CUHBERLAND 60LDIE JOHNSON ACN 05151~1~ 105 MAPLE AVE ~ L;:_~ i: Amount Remitted CAMP HILL PA HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGZSTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG TH'rS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1607 EX AFP (:01-03} ~ ZNHER'rTANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF GUTSHALL MERLE T FZLE NO. 21 O$-OqOq ACN 0515161q DATE Oq-12-200q TH'rS STATEMENT TS PROVTDED TO ADVI'SE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SI'IONN BELOW 'rs A SUMMARY OF THE PR'rNC'rPAL TAX DUE, APpLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, I'F APPLTCABLE, A PROJECTED .rNTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 0q-12-200q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 1,501.79 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 07-11-2005 CD002796 75.09 1,q26.70 TOTAL TAX CREDZT 1,501.79 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TF PATD AFTER THTS DATE., SEE REVERSE TOTAL DUE . O0 S.rDE FOR CALCULAT.rON OF ADD'rT.rONAL TNTEREST. .rF TOTAL DUE ZS LESS THAN $1, NO PAYMENT .rS RE~UTRED. TF TOTAL DUE IS REFLECTED AS A "CREDTT" (CA), YOU MAY BE DUE A REFUND. SEE REVERSE S.rDE OF THI'S FORM FOR TNSTRUCT'rOI. L~;. PAYHENT: Detach the top port[on of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check ar money order payable to: REGISTER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1313). Applications are available at the Office of the Rag[star of Hills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs= 1-800-4q7-5020 (TT only). REPLY TO: guest[one regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. 280601, Harrisburg, PA I7128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three ($) calendar months after the dacedent's death, a five percent (51) discount of the tax paid is allowed. PENALTY: The ISZ tax amnesty nan-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. INTEREST= Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day free the data of death, to the date of payment. Taxes which became delinquent before January l, I982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January l, I982 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 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOX .0005~,8 1988-1991 llZ .00050l 2001 92 .0002~,7 1983 16Z .000~,~8 1992 92 .0002~,7 ZOOZ 6Z .00016~, 198~, 117. .000301 1993-199~, 72 .O0019Z 2003 57. .000137 1985 X3Z .000356 1995-1998 92 .0002d.7 200a, q*Z .000110 1986 102 .000 Z7q* 1999 77. .000192 1987 92 .0002~,7 2000 82 .000219 --Interest is calculatad as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER 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 data shown on the Notice, additional interest must be calculated. COMMONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 ZNHERZTANCE TAX HARRISBURG, PA 17128-0601 STATEHENT OF ACCOUNT REV-1607 EX AFP R,~ - DATE Oq-lZ-2OOq '~ ~' ' ESTATE OF GUTSHALL MERLE T DATE OF DEATH 0q-1~-2005 FILE NUHBER Z! 05-0~0~ *04 APR 26 PI :;? COUNTY CUMBERLAHD GOLDIE JOHNSON ACN 05151615 105 MAPLE AVE ~_.., Amoun~ CAMP HILL PA HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credA~ ~o your account`' submi~ ~he upper portion of ~his form wASh your ~ax payment. CUT ALONG THIS LINE ~ RETAZN LONER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03) ~a INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF GUTSHALL MERLE T FILE ND. Z1 03-OqOq ACN 0313161:3 DATE Oq-lZ-ZOOq TH/S STATEMENT TS PROVIDED TO ADVI'SE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELO# TS A SUMMARY OF THE PR/NC/PAL TAX DUE., APPL/CAT/ON OF ALL PAYMENTS`' THE CURRENT BALANCE`' AND`' ZF APPLI'CABLE:, A PROJECTED 'rNTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: Oq-12-200q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 1,052.5q PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 07-11-200:3 CD002796 52.6:3 999.91 TOTAL TAX CREDIT 1`' 052.5q BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 ZF pA'rD AFTER THIS DATE`' SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULAT/ON OF ADD/T/ONAL /NTEREST. ZF TOTAL DUE TS LESS THAN $1`' NO PAYMENT TS REglUI'RED. TF TOTAL DUE TS REFLECTED AS A "CRED/T" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR INSTRUCT/ONS. ) PAYHENT: Detach the top portlon of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT =aka check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONHON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return) amy 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 Rills, any of the 23 Revenue District Officss or from the Department's Z4-hour answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (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. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: The ISZ 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. 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, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 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 Deity Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 2OZ .000548 1988-1991 11Z .000301 ZOOI 9Z .000247 1983 162 .000438 1992 92 .000247 ZOO2 62 .000164 1984 llZ .000301 199~-1994 77, .000192 2003 57, .000137 1985 13Z . 000356 1995-1998 92 .000247 2004 42 .OOOIlO 1986 107' .000274 1999 77' .DOOX9Z 1987 92 . 000247 2000 8Z . 000219 --Interest is calculated es follows: INTEREST = BALANCE OF TAX UNPAID X NUNBBR 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 assess=ant. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. CONNONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. Z8060i ZNHERZTANCE TAX HARRISBURG, PA 17118-060! STATENENT OF ACCOUNT RE¥-1~$7 EX ~FP (01-03} i~: DATE Oq-12-200q i: ~, ESTATE OF SUTSHALL MERLE T DATE OF DEATH Oq-lq-200$ FILE NUMBER 210$-OqOq '04 APR 26 71:37 COUNTY CUMBERLAND GOLDZE JOHNSON ACN 051:51610 Amoun~ Remi~ed I 10:5 MAPLE AVE CAMP HILL PA I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGTSTER OF NTLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To insure proper credit: ~:o your account, subei~: ~:he upper por~:ion of ~h:ts fore wi~h your ~:ax payeen~:. CUT ALONG TH'rS LINE ~,~ RETAIN LONER PORTION FOR YOUR RECORDS ~,~ REV-1607 EX AFP (01-03) ~ ZNHER'rTANCE TAX STATENENT OF ACCOUNT ESTATE OF GUTSHALL MERLE T FILE NO. 21 O$-OqO~ ACN 03131610 DATE Oq-lZ-ZOOq THTS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELON IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE~ AND~ IF APPLICABLE~ A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: Oq-12-200q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 1,502.q2 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PA~D (-) 07-11-Z005 CDOOZ796 75.12 1,qZ7.:50 TOTAL TAX CREDIT 1,502.q2 BALANCE OF TAX DUE .00 INTEREST AND PEN. . O0 TF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE . O0 STDE FOR CALCULATTON OF ADDTTTONAL TNTEREST. TF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS RE~UTRED. ZF TOTAL DUE TS REFLECTED AS A "CREDIT" YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PAYNENT: Detach the top portion of this Notice and submit ~ith your paymant made payable to the name and address printed on the reverse side. -- If RES[DENT DECEDENT make check or monay order payable to: REGZSTER OF WZLLS, AGENT. -- If NON-RES[DENT DECEDENT make chock or money order payable to= CONHONWEALTH OF PENNSYLVANZA. REFUND (CR): A refund of a tax credit, ~hich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pannsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at tho Office of the Register of Hills, any of the Z~ Revenue District Offices or from the Department's Z4-hour ansearing servica for fores ordering= 1-800-36Z-ZO50~ services for taxpayers Hith special hearing and / or speaking needs: 1-&OO-447-30ZO (TT only). REPLY TO: Questions regarding errors contained an this notice should ba addressed to: PA Department of Revanua, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid ~ithin three (3) calendar months after the decadent's death, a five percent (SZ) discount of the tax paid is allo~ed. 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 end of the tax amnesty period. INTEREST: Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ~hich became delinquent befora January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. Ali taxes ehich became delinquent on and after January 1, 198Z ~ill bear interest at a rate ~hich will vary from calendar year to colander year ~ith 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 1982 207. .000548 1988-1991 117. .0003o! ZOO1 97. .000247 1983 16X .000q38 1992 97. .0002q7 2002 6Z .O00164 1984 llX .000301 1993-1994 7Z .000192 2003 SZ .000137 1985 13Z .000356 1995-1998 9Z .000247 2004 4Z .000110 1986 ZOZ .000Z74 1999 7Z .00019Z 1987 9Z .000Z47 ZOO0 8Z .000Z19 --Intarast is calculated as follo~s: XNTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DBL/NQUENT X DA/LY /NTERBST FACTOR --Any Notice issued after the tax becomes delinquent ~ilX reflect an interast calculation to fifteen (15) days beyond the date of tha assessment. If payment is made after the interast computation date sho~n on the Notice, additional interest must be calculatad. COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 ZNHERZTANCE TAX HARRISBURG, PA 17128-0601 STATEMENT OF ACCOUNT REV-I~O? EX AFP (01-OS) ~;~ ~ DATE Oq-lZ-ZOOq ESTATE OF GUTSHALL MERLE T DATE OF DEATH FZLE NUMBER 110$-OqOq '0~ ~P~ 26 ~ ? :~? COUNTY CUMBERLAND GOLDIE JOHNSON ACN 103 MAPLE AVE C~ ~'i: Amoun~ Remi~ed CAMP HILL PA HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper cred~ ~o your account, subm~ ~he upper port,on of ~h~s fore wi~h your ~:ax payment:. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-I, 607 EX AFP (0],-03) #~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF GUTSHALL MERLE T FZLE NO. 21 03-0q0q ACN 03131612 DATE 0q-lZ-Z00q THZS STATEMENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELO# ZS A SUMMARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYMENTS, THE CURRENT BALANCE, AND., ZF APPLZCABLE, A PROJECTED ZNTEREST FZGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: Oq-12-ZOOq PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 1,502.5q PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-2003 CD002796 75.13 1,q27.q1 TOTAL TAX CRED'rT 1,502.5q BALANCE OF TAX DUi .00 ZNTEREST AND PEN. .00 ZF PAZD AFTER THZS DATE., SEE REVERSE TOTAL DUE .00 SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REgUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGZSTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANXA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Hills, any of the g$ Revenue District Offices or from the Department's Zq-hour answering service for forms ordering: 1-BO0-36Z-ZOSO; services for taxpayers with special hearing and / er speaking needs: 1-800-qqT-30ZO [TT only3. 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. Z80601, Harrisburg, PA 171ZD-0601, phone (717] 7D7-6S05. DISCOUNT: If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (51) discount of the tax paid is allowed. PENALTY: The 151 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. TNTEREST: 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 .00016~. AIl taxes which became delinquent on and after January 1, 19BI 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 ZOOq ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .0005q8 1988-1991 Z1Z .000301 ZOOl 97. .o00gq7 1983 167. .000438 1992 97. .0002¢7 2002 67. . O0016q 1984 117. .000301 1993-1994 77- .000192 ZOO3 57. .000137 1985 137. °000356 1995-1998 97. .O00Z~7 ZOO4 47. ,000110 1986 lOX .O00ZT~ 1999 77. .00019Z 1987 97. .000Z47 ZOO0 87. . O00Z19 --Interest is calculated as fallows: XNTEREST = BALANCE OF TAX UNPATD g NUMBER OF DAYS DELTNQUENT X DATLY 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 bm calculated. COMMONWEALTH OF PENNSYLVANIA BUREAU OF 'rNDZVZDUAL TAXES DEPARTMENT OF REVENUE TNHERTTANCE TAX DTV'rs'roN .EP'r. Ze06O~ INHERITANCE TAX .A..~SBU,G, PA ~?~Z8-060~ STATEHENT OF ACCOUNT REV-il;D7 EX &FP Col-ns) DATE 04-12-2004 ,'-, ESTATE OF GUTSHALL MERLE T · DATE OF DEATH 04-14-2005 FILE NUNBER Z1 05-0404 GOLDIE JOHNSON '04 AF-JF~ 26 P1 :.7,7 COUNTY CUMBERLAND ACN 051~1616 105 MAPLE AVE I Amoun'l: ReeL'k'ked CAHP HILL PA I HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~hm upper portion of ~his form wi~h your ~ax payment. CUT ALONG THIS LINE ~' RETAIN LOWER PORTION FOR YOUR RECORDS *-~ ESTATE OF GUTSHALL MERLE T FILE NO. 21 05-0404 ACN 05151616 DATE 04-12-2004 THIS STATENENT TS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELON ZS A SUNNARY OF THE PRINCIPAL TAX DUE., APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND., ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-1Z-ZOO4 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 1,502.10 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT ¢+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-2005 CDOOZ796 75.11 1,427.00 TOTAL TAX CREDIT 1,502.11 BALANCE OF TAX DUE .01CR INTEREST AND PEN. .00 ZF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .01CR SIDE FOR CALCULATION OF ADDITIONAL TNTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE{~UZRED. ZF TOTAL DUE TS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS. ) PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REG/STER OF N/LLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONNEALTH OF PENNSYLVANIA. REFUND (CR): 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-1313). Applications are available at the Of{ice of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-56Z-Z050; services for taxpayers ~ith specie1 hearing and / ar speaking needs: 1-800-447-50Z0 (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax duo is paid within three (5) calendar months after the docedent's deatht a five percent (SZ) discount af the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed an 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the data of death, to the date of payment. Taxes ~hich became delinquent before January l, I98Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate ~hich 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 Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor m m 198Z ZOZ .00054B 1988-1991 llZ .000301 ZOOZ 9Z .000Z47 1985 16Z .000438 199Z 9Z .000247 200Z 6X .000164 1984 11Z .000301 1993-1994 77. . O0019Z 2003 SZ o 000137 1985 13Z .000356 1995-1998 9Z .000247 2004 4Z .000110 1986 IOZ .000Z74 1999 7Z . O0019Z 1987 9Z .O00Z47 ZOO0 8Z .000Z19 --Interest is calculated as follows: /NTBRBST = BALANCE OF' TAX UNPA/D X NUHBER OF DAYS DEL/NQUBNT X DAXL¥ 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. CONNONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTHENT OF REVENUE ZNH£RZTANCE TAX DIVISION D£PT. ZBO6OX ZNHERZTANGE TAX HARRISBURG, PA 17128-060! STATEHENT OF ACCOUNT REV-I~7 EX AFP (~1-~5~ ~.. ~DATE 04-12-Z004 ~ ESTATE OF GUTSHALL HERLE T DATE OF DEATH 04-1R-2003 FILE NUHDER 21 03-0~04 GOLDIE JOHNSON '04 APR 26 71 :}~OUNTY CUHBERLAND ACN 03131609 103 MAPLE AVE Amount CAMP HILL PA 170~:.~ HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF NZLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To 1nsu~B p~ope~ c~edlt to you~ a¢count~ submit ~he upp8~ port/on of this fo~m w/th you~ tax payment. CUT ALONG THZS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03} ### INHERITANCE TAX STATENENT OF ACCOUNT ESTATE OF GUTSHALL HERLE T FILE NO. 21 03-0~0~ ACN 03131609 DATE 0~-12-200~ THIS STATEHENT ZS PROVIDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO# ZSA SUHHARY OF THE PRINCIPAL TAX DUE., APPLICATION OF ALL PAYHENTS*' THE CURRENT BALANCE*' AND*' TF APPLTCABLE., A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 0~-12-2004 PR/NC/PAL TAX DUE: ........................................................................................................................................................................................................................... 751.29 PAYHENTS (TAX CREDITS): PAYHENT RECEZPT DZSCOUNT C+) DATE NUMBER ZNTEREST/PEN PA~D (-) AHOUNT PAID 07-11-2003 CD002796 37.56 713.73 TOTAL TAX CREDIT 751.29 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 ZF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1., NO PAYNENT ZS REI~UZRED. ZF TOTAL DUE TS REFLECTED AS A 'CREDIT' [CR)*' YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- [f RESIDENT DECEDENT make check ar money order payable to: REGISTER OF NZLLS, AGENT. -- If NON-RES[DENT DECEDENT make check or money order payable to: COHHON#EALTH OF PENNSYLVANIA. REFUND (ER): A refund of a tax credit, which was not requested on the Tax Return, may bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's lq-hour ansmaring service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs= 1-800-q~7-3020 (TT only). REPLY TO= Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, 6ureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 28060l, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within throe (3) calendar months after the dmcedent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation pane[fy is computed on the total of the tax and interest assessed, and nat paid before January 18, 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 l, lgDz bear interest at the rate of six (61) percent per annum calculated at a daily rate of .O0016q. AIl taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which wilX vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 202 .0005~.8 1988-1991 ZZZ .OO030l 2001 92 .0002~*7 1983 167. .000,0,.38 1992 92 .0002~7 2002 62 . O0016q. 198~* 112 .OOO301 1993-199~* 7%. .000192 2003 5Z .000137 1985 132 .000356 1995-1996 92 . OOOZ~*7 200~* ~*X .000110 1986 lOX .00027~, 1999 72 .000192 1987 92 .0002~.7 ZOO0 82 .OOOZ19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUI~BER OF DAYS DELINQUENT X DAZEY 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. COMMONWEALTH OF PENNSYLVANIA ~k .._ BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE TNHERTTANCE TAX D/VTSTON O£PT. z6o6o~ ZNHERZTANCE TAX HARRTSBURG, PA 17126-0601 STATEHENT OF ACCOUNT REV-i~D7 EX ~FP (01-05) ~.:~L ' ~ DATE 04-12-2004 !~* -:' ~ ESTATE OF GUTSHALL MERLE T DATE OF DEATH 04-14-2003 FILE NUMBER 21 03-0404 '04 APi;~ 26 ? l :27 COUNTY CUMBERLAND GOLDIE JOHNSON ACN 03131611 103 MAPLE AVE Amount Rem/ 'l:~ed CAMP HI LL ~ ~ L~7 O11 HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi{ ~o your e¢¢oun~j submi{ {he upper por~ion of {hls form wi~h your CUT ALONG THZS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1607 EX AFP [01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF GUTSHALL MERLE T F'rLE NO. 21 03-0404 ACN 03131611 DATE 04-12-2004 THIS STATEMENT ZS PROVIDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHO#N BELOW/ ZSA SUMMARY OF THE PRTNCZPAL TAX DUE,, APPLICATION OF ALL PAYMENTS., THE CURRENT BALANCE., AND., ZF APPLICABLE., A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 04-12-2004 PRINCZPAL TAX DUE: .......................................................................................................................................................................................................................... 1.,502.54 PAYMENTS (TAX CREDZTS): PAYMENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-11-2003 CD002796 75.13 1,427.41 TOTAL TAX CRED'rT 1,502. BALANCE OF TAX DUE .00 INTEREST AND PEN. . O0 ZF PAID AFTER THIS DATE., SEE REVERSE TOTAL DUE . O0 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1., NO PAYMENT ZS REI~UTRED. ZF TOTAL DUE TS REFLECTED AS A "CREDTT" YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PAYHENT: 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 chock or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONNEALTH OF PENNSYLVANIA. REFUND (CR): 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-l:513). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from tho Department's Z0,-hour answering service for forms ordering= 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: [-&00-0,0,7-3020 (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. 280601, Harrisburg, PA [7128-060[, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) caIendar months after the dacedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The lSZ tax amnesty nan-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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January I, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. AIZ taxes which became delinquent an and after January l, 1982 mill bear interest at a rate which will vary from calendar year to caIendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z000, are.' Interest Daily Interest Dally Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .00050,8 1988-1991 llZ .000301 2001 92 .00020,7 198:5 162 .0000,38 1992 97. .00020,7 ZOOZ 62 .00016°, 1980, 112 .000301 199:5-1994 72 .000192 2003 52 .000137 198S 1:52 .000:556 1995-1998 92 .00020,7 2004 o,Z .000110 1986 102 . OOO 270, 1999 ?Z .000192 1987 9Z .00020,7 2OOO 82 .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NURBBR 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 tho interest computation date shoan on the Notice, additional interest must be calculated. COMMONNEALTH OF PENNSYLVANIA BUREAU OF ZNDZVZDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 28060! INHERITANCE TAX HARRISBURG, PA 17118-0601 STATEMENT OF ACCOUNT REV-160? EX RFP (01-03) 1~, DATE Oq-lZ-ZOOq ~,: :~ ESTATE OF GUTSHALL MERLE T DATE OF DEATH Oq-lq-ZO03 FILE NUMBER 21 03-OqOq GOLDIE JOHNSON '04 APR 26 P1:38 COUNTY CUMBERLAND ACN 03131615 103 MAPLE AVE Amoun~ Rem/~ed CAMP HILL PA HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Ansure proper credi~ ~co your account:, sub./~ ~he upper por~Aon of ~his form wt~h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ~aa ESTATE OF GUTSHALL MERLE T FILE NO. 21 03-OqOq ACN 03131615 DATE Ofi-lZ-2OOq THTS STATEMENT TS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELO# TS A SUMMARY OF THE PRTNCTPAL TAX DUE, APpLTCATZON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED /NTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 0q-12-ZOOq PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 1,501.53 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 07-11-2003 CD002796 75.08 1,qZ6.q5 TOTAL TAX CREDIT 1,501.53 ~ALANCE OF TAX DUE .00 INTEREST AND PEN. . O0 ZF PA/D AFTER THTS DATE, SEE REVERSE TOTAL DUE . O0 S/DE FOR CALCULAT/ON OF ADDTT/ONAL /NTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS REgUTRED. ZF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR)~ YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR /NSTRUCT/ONS. ) PAYHENT: Detach the top portion of this Notice and submit eith your payment mede payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NXLLS; AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHNGN#EALTN OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, Hhich Has not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Nills; any of the 2.% Revenue District Offices or free the Department's lq-hour answering service for forms ordering: 1-800-.%62-2050; services for taxpayers Hith special hearing and / or speaking needs= 1-800-0,~7-$020 (TT only). REPLY TO: guest[ons regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes; ATTN: Post Assessment Ravish Unit; Oept. 280601, Harrisburg; PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid Hithin three (.%) calendar months after the decedent's death; a five percent (51) discount of the tax paid is alloHed. PENALTY: The 151 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. INTEREST: Interest is charged beginning mith 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 (61) percent per annum calculated at e daily rate of .00016~. All taxes Hhich became delinquent on and after January 1; 1982 Hill bear interest at a rate which Hill vary from calendar year to calendar year Hith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2000, are: Interest OaiIy Interest Daily Interest DaiIy Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000r;0,8 1988-1991 llZ .000301 ZOO1 91 . O00Zq.7 198.% 161 .0000,58 1991 91 . O002q.7 2002 6X . O0016q. 198o, 111 o 000301 199:5-1990, 7Z .000191 2003 SZ .000137 1985 137. .000.%56 1995-1998 91 .00020,7 ZOO°, 0,Z .000110 1986 XOZ .00017~, 1999 71 .000192 1987 97. .0002~,7 ZOO0 81 .000219 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest coeputation date shoHn on the Notice; additional interest must be calculated. CONNONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTNENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 INHERITANCE TAX HARRISBURG, PA 17128-0601 STATEHENT OF ACCOUNT REV-1607 EX AFP (01-OS) ~: DATE 04-12-200q ~:~, ~ ESTATE OF GUTSHALL HERLE T DATE OF DEATH 0q-1~-2003 FILE NUHBER Z1 03-0~0~ '04 ~P~ ~ ? 1 :~-~pUNTY CUHBERLAND KEITH 0 BRENNEHAN ESQ ACN ~0! SNELBAKER ETAL Amoun~ Rem~ed qq W HAIN ST L~¥~ MECHANICSBURG PA HAKE CHECK PAYABLE AND REH/T PAYNENT TO: REG[STER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To /nsure proper credi~ ~o your account, submi~ ~he upper portion of ~his fore w~h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-ZG07 EX AFP (01-03) ~ INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF GUTSHALL MERLE T F'rLE NO. 21 03-OqOq ACN 101 DATE 0~-12-200q TH'rS STATEMENT TS PROVIDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELON TS A SUMHARY OF THE PR/NC/PAL TAX DUE, APpLTCATZON OF ALL PAYMENTS, THE CURRENT BALANCE., AND, TF APPLZCABLE, A PROJECTED TNTEREST FTGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 12-22-2003 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 32,927.31 PAYHENTS (TAX CREDITS): PAYHENT RECEIPT DZSCOUNT (+) DATE NUH~ER INTEREST/PEN PAID (-) AHOUNT PAID 07-11-2003 CD002796 1,6q6.37 3q,72~.09 0~-06-200q REFUND .00 3,q43.15- TOTAL TAX CREDIT 32,927.51 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 ZF PAID AFTER THIS DATE., SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATZON OF ADDITIONAL INTEREST. ZF TOTAL DUE IS LESS THAN $1) NO PAYMENT TS REOUTRED. TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. PAYHENT: Detach the top portion of this Notice and submit with your payment made payable to ~he name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGZSTER OF #ZLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONHON#EALTH OF PENNSYLVANZA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Hills, any of tho Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-BOO-36Z-ZOSO) services for taxpayers with special hearing and / or speaking needs: 1-BOO-447-30ZO (TT only). REPLY TO: guestions 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 duo is paid within three (3) calendar months after the decedent's death, a five percent (BZ) discount oF the tax paid is allowed. 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 be:awe delinquent before January l, 198Z bear interest at the rate of six (6X) percent par annum calculated at a daily rate of .000164. Ail taxes which be:aaa delinquent on and after January l, 19B2 aiI1 bear interest at a rate which will vary from caIandar year to caIendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19BZ through ZOO4 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .0005'48 1988-1991 Ill .000301 2OOl 9X .000247 1983 162. .000438 1992 91 .000247 2002 61 .00016~ 1984 llZ .000201 1993-1994 7Z .000192 2002 5Z .000127 1985 132 .000556 1995-1998 92 .0001~7 ZOOt* 41 .000110 1986 IOZ .000274 1999 77. .000192 1987 9Z . O002~.7 2:000 87. .000119 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELTN{~UENT 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 shoan on the Notice, additional interest must be calculated. / STATUS REPORT UNDER RULE 6.12 Name of Decedent: Merle T_ Gnt-.qhal l Date of Death: April 14, 2003 Will No.: 21 03-0404 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State 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 representative 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 representative state an account informally to the parties in interest? Yes [] No [-] c. 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. ,2 Date: April 30, 2004 ~"~ Signature Keith O. Brenneman Name 44 W. Main Street Mechanicsburg, PA 17055 Address [-- .~t_/t,I ¢0. (717) 697-8528 Telephone No. Capacity: [--] Personal Representative [] Counsel for personal representative No. 21-03-00404 FIRST AND FINAL ACCOUNT OF CLIFFORD W. JOHNSON, ADMINISTRATOR C.T.A. OF THE ESTATE OF MERLE T. GUTSHALL DECEASED, LATE OF HAMPDEN TOWNSHIP TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA CLIFFORD W. JOHNSON, Administrator and Accountant herein avers as follows: Date of Decedent's Death: April 14, 2003 Date Letters of Administration C.T.A. were issued: May 13, 2003 Dates Administrator's Notice Advertised: The Patriot News: May 16, 23, 30, 2003 Cumberland Law Journal: May 23, 30 and June 6, 2003 Date of Rule 5.6(a) Certification: May 13, 2003 .PERSONALTY - PRINCIPAL ACCOUNT DEBITS l'he Accountant charges himself with receipt of Decedent's personal property as more fully described in the Inventory filed with the Office of the Register of Wills in Cumberland County, Pennsylvania. TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS: $20,796.74 ~.tj ' O~ ~ :,~"~ -' - ,.-.~ ~,qLtljl0 BR[NNEMAN PERSONALTY - PRINCIPAL ACCOLrNT CREDITS The Accountant claims credit for payment of the following from Decedent's Personalty Principal Account: Register of Wills - probate fee: $ 117.00 Snelbaker, Brenneman & Spare, P. C. - attorney's fees 6,250.00 Cumberland Law Journal - advertising cost 75.00 The Patriot News - advertising cost 205.69 The Hutter Agency - fee for administrator's bond 560.00 Reserve for miscellaneous expenses and preparation of final tax returns 350.00 Shaffner Auction Company - expenses and commissions on sale of realty/ personalty 7,613.80 South Central EMS -payment for medical services 1,100.00 TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, CREDITS: $~ PERSONALTY - INCOME ACCOUNT DEBITS The Accountant charges himself with receipt of the following items of income from Decedent's principal: NONE TOTAL, PERSONALTY, INCOME ACCOUNT, DEBITS: PERSONALTY - INCOME ACCOUNT CREDITS The Accountant claims credit for payment of the following items from Personalty Income Account: NONE LA~, o~cEs TOTAL, PERSONALTY, INCOME ACCOUNT, CREDITS: SPARE '2- REAL ESTATE - PRINCIPAL ACCOUNT DEBITS The Accountant charges himself with receipt of the following items of Decedent's real estate: All that certain tract of land improved with a residential dwelling located in Hampden Township, Cumberland County, Pennsylvania more commonly known as 103 Maple Avenue, Camp Hill: $! 21,000.00 TOTAL, REAL ESTATE, PPdNCIPAL ACCOUNT, DEBITS: $121.000.00 REAL ESTATE - PRINCIPAL ACCOUNT CREDITS The Accountant claims credit for payment of the following items attributable to the Real Estate Principal Account: State and local transfer tax upon sale: $1,210.00 PPL -payment on account of electrical utility 40.86 Prorated school real estate taxes assessed: 130.32 Document preparation and recording fees: 117.50 FOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS: $1 4~=~=~ _.REAL ESTATE - INCOME ACCOUNT DEBITS 'he Accountant charges himself with receipt of the following income received from Decedent's from real estate: NONE ['OTAL, REAL ESTATE, INCOME ACCOUNT, DEBITS: ~ SPARE REAL ESTATE - INCOME ACCOUNT CREDITS The Accountant claims credit for payment of the following items from Decedent's Real Estate Income Account: NONE TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS: ~ SNELBAKER BRENNEMAN SPARE -4- RECAPITULATION I. PERSONALTY A. Principal Account Debits $20,796.74 Credits 16,271.49 Balance: $4,525.25 B. Income Account Debits $ 0 Credits 0 Balance: 0 C. Net Balance of Personalty: $4,525.25 [I. REAL ESTATE A. Principal Account Debits $121,000.00 Credits 1,498.68 Balance: $119,501.32 B. Income Account Debits $ 0 Credits 0 Balance: 0 C. Net Balance of Real Estate: $_119,501.32 II. NET BALANCE OF ESTATE FOR DISTRIBUTION: $~ BRENNEMAN .SCHEDULE OF PROPOSED DISTRIBUTION 21ifford W. Johnson, Administrator C.T.A. proposes to distribute the net balance of the Estate as follows: 1. To: Goldie Johnson, as per Paragraph 3 of Decedent's Last Will and Testament: $1~24,026.57 TOTAL DISTRIBUTION: $~ SNELBAKER BReNNEMAN & SPARE STATE OF FLORIDA COUNTY OF ~i IJ~ gore~a ~-~ SS. CLIFFORD W. JOHNSON, being duly sworn according to law deposes and says: that he is the Administrator C.T.A. o£the Estate of Merle T. Gutshall, Deceased; that he is the Ac¢oun ~tanl herein; tha£ the foregoing Accounting is true and complete; that there are no unpaid claimants who have given notice to said Administrator; that the foregoing Schedule of Proposed Distribution contains the names of all persons interested in said Estate and that the facts set forth herein are true and correct to the best of his knowledge, information and belief. tC[q~'fo~-d W. ~o~/sdn ~ ' ~ Sworn to ~d subscribed before me this day or ~ I/ ,2004. No~ Public ~ My Commission Expires: "~, ~ Ex,res Feb~Jav/21, 2008 LAW OFFICES SNELBAKER. BRENnEMAn & SPARE UMBERLAND COUNTY, PENNSYLVANIA P. PHANS~ COURT DIVISION O. 21-03-00404 IN RE: ESTATE OF MERLE T. GUTSAHLL, DECEASED FIRST AND FINAL AccOUNT ~ W ~ ~ ~ ~ ~ ~ 5NELBAKER, BREN~EMA~ ~ SPARE MECHA~ICSBURG. PENNSYLVANIA 17055 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Merle T. Gutshall Date of Death: April 14, 2003 21-03-0406- Will No.: Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes [;;k-] 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 representative file a final account with the Court? Yes _x No [-] b. The separate Orphans' Court No. (if any) for the personal representative's account is: ~: c. Did the personal representative state an account in'formally~} the parties in interest? Yes [~] No [-'1 c. Copies of receipts, releases, joinders and approval of fo .r~r_31_~al or informal accounts may be filed with the Clerk of.the O~tf. ans' Court and may be attached to this r~p~'t,.,,., ,~ Date: o,-rober 13, 2006 Signature Keith O. Brenneman Name 44 W. Main Street Mechanicsburg, PA 17055 Address (717)697-8528 Telephone No. Capacity: ~] Personal Representative ['~ Counsel for personal representative