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Home My WebLink About03-0981DIANE G. RADCLIFF, ESQUIRE Attorney at Law 3448 Trindle Road Camp Hill, Pennsylvania 17011 Phone: (717) 737-0100 Facsimile: (717) 975-0697 November 24, 2003 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Frances A. McAfee Social Security No. 203-20-1379 Date of Death: 10-22-2003 Dear Sir/Madam: I have been retained by Norma Baker to assist her in the preparation of the Inheritance Tax Return for the above named decedent. Ail assets of Frances A. McAfee were jointly held assets and, therefore, probate of the estate was not necessary. There is, however, tax owing on the jointly held property. Enclosed herewith please find Ms. Baker's check in the amount of $15,000.00 as pre-payment of the inheritance tax due and owing on the above estate. Please forward to this office a receipt for this pre-payment of tax. I have enclosed a self-addressed envelope for your convenience. Thank you for your attention to this matter. DGR/dd Enclosure (s) : Ch e ck Envelope cc: Norma Baker File Very truly yours, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003282 RADCLIFF DIANE GILBERT ESQUIRE 3446-3448 TRINDLE ROAD CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 203-20-1379 FILE NUMBER: 2103-0981 DECEDENT NAME: MCAFEE FRANCES A DATE OF PAYMENT: 11/25/2003 POSTMARK DATE: 11/24/2003 COUNTY: CUMBERLAND DATE OF DEATH: 10/22/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $15,000.00 REMARKS: TOTAL AMOUNT PAID: NORMA BAKER C/O DIANE G RADCLIFF ESQUIRE 5,000.00 SEAL CHECK#410 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS DIANE G. RADCLIFFy F'SI;[IUIRE 3448 TRINDLE ROAD CAMP HILLy PA '1 '7n '1 '1 7099 3400 0003 7104 7246 · '4,'. ..... 0141 MailE REGISTER OF WILLS I~.UMBE~RLAhlD I'~-OUNT¥ COURTHOUSE ONE COURTHOUSr S~UARE CARLISLE~ PA 1 '70'13 ~ 70 .~ ,3+3323 02 1,,,111,,,111 ...... II,,ll,,,ll,,,ll,,,I,l,,ll,hl, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN FILENUMBER DEPARTMENT OF REVENUE DEPT. 2.060, RESIDENT DECEDENT 21 03 0981 HARRISSURG, PA 17128-0601 j ~[ COUNTY CODE YEAR NUMBER i DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) w SOCIAL ............ SECURITY NUMBER MCAFEE, FRANCES A 203-20- 1379 uJ~' ' DATE OF D-~¥H (MM-[~[~-V~AR) --T-~ATE OF ~RTH (MM-[~D:~EAR) ......... !- THIS RI=I:'~J~N MUST BE~ Fi~ED-iN DUPLIcatE wITH THE ~ 10/22/2003 REGISTER OF WILLS c~ !iii= APPLicAB~_Ei suRViViNG ~POU~E'~ NA~I=~ LA~'rl FirST AND bliD~LE INITIAL) ~ SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (dateof death priorto 12-13-82) [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-124~2) [] 5. Federal Estate Tax Return Required [] 6. Decedent Died Testate(Attach copy [] 7. Decedent Maintained a Living Trust(Attach 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit(date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) _~ :: ...... ~ .... ~ ~ :12-31-91 and 1-J~_9_5.~ THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T(~ 3448 Trindle Road Camp Hill, PA 17001 Diane G. Radcliff ~:i~M flAME (Ii ap~iiC%le) Diane G. Radcliff, Attorney at Law rELEPHONE NUMBER 717/737-0100 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (1) None (2) ..... No__n_e (3) None (4) None (5) None (6) 14,364.22 (7) 100,643.79 9. (9) 8,463.92 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 79.6 6 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax(Line 12 minus Line 13) (8) 115,008.01 (11) (12) 8,543.58 106,464.43 (13) (14) 106,464.43 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate x .045 (16) 17.Amount of Line 14 taxable at sibling rate x ,12 (17) 2,502.19 112.60 18. Amount of Line 14 taxable at collateral rate 1 03,962.2 4 19. Tax Due 20. [] x .15 (18) 15,594.34 (19) 15,706.94 >> BE SURE TO ANswER ALE QUESTIONS ON REVERSE sIDEAND RECHECK MATH<< Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) D.ecedent's Complete Address: JSTREET ADDRESS I The Woodland Center for Nursing 780 Woodland Avenue cITY Lewisberry - ' iS:FATE PA - 'ziP 17339 Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 15,000.00 785.35 Total Credits (A + B + C) Total Interest/Penalty (D + E) If Line 2 is greater than Line I + Line 3, enter the difference. This is theOVERPAYMENT. Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is theBALANCE DUE Make Check Payable to: REGISTER OF WILLS, AGENT (1) 15,706.94 (2) 15,785.3 5 0.00 78.4 1 (4) (5) (5A) (5B) 0.00 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 for" or payable upon death bank account or security at his or her death? ......... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, ~'~er penalties ~-~rjury; I d~ed~rre~that I ha~-e~xamin~-~ t~s reeturn, i'r~c~u~d;~ccom~pa~-y~n-~;chedul~aan-d'~tatements; a~ the best of ~-~ ~:-nowled~; ~-nd be~eflii]s true,-c;;~ct and c~-p~ete, De~;laration o .p_{e~_arer other_tha_n !~e. person~l rep?e_sen!ative_is based ?_a_ll j?format~O0.?f whic_h preparer has?ny knowle[:l_ ge: SIGNATURE OF PERSON RESPO~)~IBLE FOR FILINGRETURN ADDRESS DATE N°~X~~J j-~-~ 201 Orchard Road New Cumberland, PA 17070 SIGNA'~BR-E 6F P~:RS~h"fi'ff~'Pr:~B[.E FOR FILING R~hYL~RN - AbDRESS ............. DATE S~F'"~'~RER OTH~:~ THAN REISRES-ENTA~E D~ X) X 3448 Trindle Road ~ Camp Hill, PA 17001 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 statutedoes 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. '~ SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MCAFEE, FRANCES A 21 - 03 - 0981 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 Luanne Baker RR4 Box 81 Granddaughter Middleburg, PA 17842 B Norma Baker 201 Orchard Road Daughter-in-Law New Cumberland, PA ITEM NUMBER JOINTLY OWNED PROPERTY: LETTER; DATE FOR JOINT'~ MADE TENANT ~ JOINT A i10/05/1983 B 11/25/1996 DESCRIPTION OF PROPERTY i Include name of financial institution and bank account number [ DATE OF DEATH for s m ar identi~ing number. Attach deed for jointly-held real ,VALUE OF ASSET lestate. Swineford National Bank Certificate of Deposit No.: 123-0385486 Swineford National Bank Checking Account 0000-23614 % OF I DATE OF DEATH DECD'S VALUE OF INTERESTi DECEDENT'S INTEREST 5,004.38 50% 2,502.19 23,724.06! 50%! 11,862.03 TOTAL (Also enter on line 6, Recapitulation) 14,364.22 SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & i ,N,ER~TANCE T*X RETURN MISC. NON'PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF i FILE NUMBER MCAFEE, FRANCES A 21-03-0981 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. I DESCRIPTION OF PROPERTY ~ ITEM I Include the name of the transferee, their relationship to decedent and the date of transfer. DATE OF DEATH I % OF NUMBER r: Attach a copy of the deed for realestate. VALUE OF ASSET;i INTEREsTDECD'S ii 0FEXCLUSIONAPPLICABLE) , TAXABLE VALUE 1 Swineford National Bank Certificate of Deposit No. 012-3510992 Swineford National Bank Certificate of Deposit No. 012-3568867 Swineford National Bank Certificate of Deposit No. 012-3599318 Swineford National Bank Certificate of Deposit No. 123-0370397 Swineford National Bank Certificate of Deposit No. 123-0455354 Swineford National Bank Certificate of Deposit No. 123-0479305 Swineford National Bank Certificate of Deposit No. 123-0544017 15,139.79 100% 15,139.79 15,151.9T 100% 15,059.721 100% 15,043.89! 100% 10,124.38 100% 15,007.88 100% TOTAL (Also enter on line 7, Recapitulation) 15,151.97 15,059.72 15,116.16 15,043.89 10,124.38 15,007.88 100,643.79 FUNER.~ EXPENSES & COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENT ESTATE OF FILE NUMBER MCAFEE, FRANCES A 21 - 03 - 0981 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: i Parthemore Funeral Home 7,999.92 ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Diane G. Radcliff, Attorney at Law -- Diane G. Radcliff Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address C~ty Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees State Zip 439.00 Other Administrative Costs Filing Fee - Inheritance Tax Return and Inventory 25.00 TOTAL (Also enter on line 9, Recapitulation) ~ 8,463.92 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONW~'T. OF PENNSYLVAN.^ LIABILITIES, & LIE NS INHERITANCE TAX RETURN RESIDENT DECEDENT MCAFEE, FRANCES A i FILE NUMBER 21 - 03- 0981 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 The Woodland Center for Nursing 62.66 Neighbor Care - Last Illness Mobile Apothocary TOTAL (Also enter on Line 10, Recapitulation) 17.00 79.66 REV-1513 EX+ (,9-00) ~ SCHEDULE J COMMONWEALTH Of PENNSYLVANIA i INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF i FILE NUMBER MCAFEE, FRANCES A ~ 21 - 03 - 0981 ' RELATioNSHiP TO i AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT : i ...... ~ Do Not List Trustee(s) OF ESTATE [. ! TAXABLE DISTRIBUTIONS (include outright spousal distributions) i 1 , Luanne Baker Granddaughter ' 1/2 Residue i : RR4, BOX 81 I MIDDLEBURG, PA 17842 2 i Craig Baker Grandson _ l/2Residue_ Wormlesburg, PA 17043 II. Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheel NON-TAXABLE DISTRIBUTIONS: iA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT IBEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE~ SWINEFORD NATIONAL BANK Middleburg Beaver Springs Hummels Wharf Lewisburg Mt. Pleasant Mills Sunbury (717)291-2589 November 5, 2003 Norma Baker _Omhard New Cumberland, PA 17070 Dear Ms. Baker: RE: Frances McAfee, deceased October 22, 2003 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following accounts were open at the date of death: Checking 0000-23614, open 11/1/76, balance $23,724.06, joint with Norma Baker (added to account 11/25/96) CD #123-0385486, open 10/5/83, roll over 10/5/03, matures 4/5./06, balance $5,000 plus accrued interest $4.38, joint with Luanne Baker. Please see reverse for additional CD information. If you have any further questions, please do not hesitate to contact me. Very truly y~fT~x Christine Putt Smith Credit Confirmation Processor Come grow with us! The following CDs were in Frances' name alone until 7/15/03. At that time, Norma Baker ~as added t~ th~ accounts .and subsequently re~p¥~d :Fran~es' name:~:The fo!!p~ing is. ~ate p_~ death information, as requested: CD #012-3510992, open 1/4/01, roll over 11/4/02, matures 11/4/03, balance $15,000 plus accrued interest 139.79, paying 1.98%. CD #012-3568867, open 2/10/97, roll over 11/10/02, matures 10/10/04, balance $15,000 plus accrued interest $151.97, paying 2.23%. CD #012-3599318, open 2/3/00, roll over 3/3/02, matures 3/3/04, balance $15,000 plus accrued interest $59.72, paying 2.96%. CD # 123-0370397, open 12/30/82, roll over 12/30/02, matures 6/30/05, balance $15,000 plus accrued interest $116.16, paying 2.47%. CD #123-0455354, open 3/21/90, roll over 9/21/02, matures 3/21/05, balance $15,000 plus accrued interest $43.89, paying 3.44%. CD #123-047c~305, open 6!3/~c~. roll over ! 2.;3./0!, matures 6/3/04, balance $10,000 plus accrued interest $124.38, paying 3.20%. CD # 123-0544017, open 10/13/94, roll over 10/13/03, matures 10/13/06, balance $15,000 plus accrued interest $7.88, paying 2.13%. Attention Examiner: NOTE: The tax owed on the jointly owned property with joint tenant Norma Baker was reduced by the total amount of the estate/decedent expenses due to the fact that Norma Baker paid these expenses. Proof of those payments are attached hereto. 404 10/27/03 17.00 405 11/12/03 7,881.50 407 11/21/03 62.66 409 11/21/03 118.42 NeighborCare 3419 CONCORD RD. YORK, PA 17403 NCPDP#: 397263 ~,~ PHONE: 888-565-6708 ~ ,' HOURS: M-F 8:30 AM- 5:00 PM BILL FOR SERVICES PAGE: 1 of 1 CUSTOMER NAME BILLING DATE ACCOUNT NO. FRANCES MCAFEE 10/31/03 51863 FACILITY PRIMARY PHYSICIAN THE WOODLAND CENTER FOR NSG. #115 KUNKLE, THOMAS 09/28/03 R5483075 COPAY 00300304611 09/28/03 R5483076 COPAY 00074611411 10/08/03 R5476034 COPAY 63739002701 10/08/03 R5476037 COPAY 00002411733 10/08/03 R5476035 CHARGE 00536430605 10/08/03 R5476036 CHARGE 58177004211 09/28/03 R5483075 CREDIT 00300304611 09/28/03 R5483076 CREDIT 00074611411 IF YOU~ PAYME: HAS A READY BEEI' PAST DplE. PRO"ECT R CREDIT ACCEPTS VISA, .ARD, PREVACID 30MG CAPSULE SA DEPAKOTE SPRINKLE 125MG CAPSULE ATENOLOL 25MG TABLET (RP:TENORMIN) ZYPREXA 10MG TABLET FIBER-LAX (-500MG POLYCARB) ****** 625MG TABLET (RP:FIBERCON) ANEMAGEN CAPSULE (RP:CHROMAGEN) PREVACID 30MG CAPSULE SA DEPAKOTE SPRINKLE 125MG CAPSULE PLEASE DISREGARD THIS MESSAGE. TF ~ND PAY PROMPTLY! FOR YOUR CONVE AMERICAN EXPRESS. KUNKLE KUNKLE KUNKLE KUNKLE KUNKLE KUNKLE 22.76 KUNKLE -136.35 KUNKLE -37.96 · IE TOTAL ,IOW qlENCE, NE RCARE 181.21 DAYS OUTSTANDING AGED BALANCE 0.00 -118.55I 0.00~ $62.66 I IIIIIIIIIlillllllllllllllililllll~lllllllll~llll]llllillllllllllllllllll~llll A Family Tradition PARTHEMORE Funeral Home & The Estate of Frances A. McAfee c/o Mrs. Norma Baker 201 Orchard Road New Cumberland, PA 17070 Of Caring Cremation Services, Inc. 10/24/2003 ......... We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way ~ ~ 30.5 re'rage Street ....... ~ ~i Pi'~e ~ee-l-~-cont~f you-h~,~ ~ny qia~tiGh~in regard to 'thi-s statement:~The following P.O. Box 431 New Cumberland, PA 17070 (717) 774-7721 (Fax) 774-5546 www.parthemore.com Gilbert W. Parthemore, Founder Gilbert J. Parthemore, Sztpervisor Stephen K. Parthemore, CFSP Bruce R. Parthemore, Pre-Need Coordinator, CPC Professional Memberships: NFDA · PFDA DCFDA · CCFDA G -. -LDEN Tl~e Rttlc' Yozt Kno~a.; The Pc. ol~le You Tru.~'t is an itemized statement of the services, facilities, automotive equipment and merchandise that you selected when making the funeral arrangements. ~ ...... :l'~r~- ........ _-] Due Date [ Account# l .... ifil50- ........ i'-i-~ ....... ~-~b-~'~,~)- ......... Description Amount Graveside Service Grouping 3,830.00 18 Ga. Steel Casket, Brushed Copper Bronze Finish 2,450.00 12 Ga. Galvanized Steel Vault 989.00 Total Services and Merchandise 7,269.00 Death Notice, Harrisburg Patriot 88.80 Certified Copies of Death Certificates 30.00 Hairdresser 35.00 Tent & Cemetery Equipment 100.00 Transportation, 35 Additional Miles ~ $1.50/Mile 52.50 Clergy Honorarium 125.00 Flowers, Casket Spray 140.00 Flowers, Red Rose Bud 5.00 Grave Opening 300.00 Total Cash Advances 876.30 Immediate Pay Discount - Thank you! - 145.38 !/ ........................ ?oral DIANE G. RADCLIFF, ESQUIRE Attorney at Law 3448 Trindle Road Camp Hill, Pennsylvania 17011 Phone: (717) 737-0100 Facsimile: (717) 975-0697 March 10, 2004 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Dear Sir/Madam: Estate of Frances A. McA fee No. 21 03 0981 Enclosed for filing please find the Status Report for the above referenced estate. Please file the original with your office and remm two clocked-in copies in the envelope provided. DGR/dr Enclosure(s) cc: File Very truly yours, DEBORAH L. DONLEY, P STATUS REPORT UNDER RULE 6.12 NAME OF DECEDENT: Frances A. McAfee DATE OFDEATH: 10/22/2003 WILL NO.: 21 03 0981 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: State whether administration of the estate is complete: Yes X No o 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: ao Did the personal representative file a final account with the court? Yes ~ No x bo The separate Orphans' Court No. (if any) for the personal representative's account is: Co Did the personal representative state an account informally to the parties in interest? Yes x No Date: do Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. CLIFF, ESQUIRE Name (please type or print) March 10, 2004 3448 Trindle Road, Camp Hill, PA 17011 Address ,.~ ~:~ .-::qCtltlD (717) 737-0100 .. :-: ' 41~!D Telephone number Capacity: Personal Representative X Counsel for personal representative BUREAU OF ZNDZVZDUAL TAXES TNHERITANCE TAX D*rvzsZON DEPT. 280601 HARR*rSBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT DIANE G RADCLZFF ATTY '0~ APR $448 TRINDLE RD CAMP HILL PA 1700~:~.~ DATE ESTATE OF DATE OF DEATH FZLE NUMBER :_r~UNTY ACN REV-Z~O? EX AFP (01-0S) 05-15-2004 MCAFEE FRANCES A ZO-ZZ-ZO0$ 21 05-0981 CUM]~ERLAND 101 Amount Remltted 1 MAKE CMECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, subeit the upper portion of this fore with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-Z607 EX AFP (01-03) ##N INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF MCAFEE FRANCES A FILE NO. ::'1 0:5-0981 ACN 101 DATE 0:5-15-2004 TH'rS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHOWN BELOW ZSA SUMMARY OF THE PRZNC/PAL TAX DUE, APPL/CATZON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST F/GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-08-2004 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 15,706.94 PAYHENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AHOUNT PAID 11-24-200:5 CD00:5282 785,:55 0:5-01-2004 REFUND .00 15,000.00 78.41- ZF PAZD AFTER TNZS DATE, SEE REVERSE SZDE FOR CALCULATZON OF ADDITIONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 15,706.94 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR I'NSTRUCTZONS. PAYMENT: Detach the top portion of this Notice and submit aith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONMONNEALTH 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 far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Iq-hour answering service for fores ordering: 1-800-362-ZOSO; services for taxpayers aith special hearing and / or speaking needs: l-SO0-q~7-30ZO (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 Reviaa Unit, Dept. 280601, Harrisburg, PA 17128-0602, phone (717) 787-6505. DISCOUNT: Xf 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 leg tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 2996, 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 ahich became delinquent before January 1, 19BZ bear interest at the rata of six (6Z) percent per annum caIcuIated at a daily rate of .00016~. A11 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 19BZ through ZOOq ara: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate Factor. 198~ lOX .O00Sq8 1988-1991 112 .00030~ ZOO1 9X .gOOZq7 1983 162 .000q38 1992 92 .O00Zq7 ZOOZ 62 .00016~ 198~ 112 .000301 1993-199~ 72 .000192 2003 52 .000137 1985 132 .000356 1995-1998 92 .O00Zq7 ZOOq q2 .000110 1986 102 .00027~ 1999 72 .000192 1987 92 .O00Zq7 ZOO0 8Z .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER 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. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DT¥ZSTON DEPT. 280601 HARRISBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-1;I~7 EX AFP (01-05) DIANE G RADCLIFF ATTY $448 TRINDLE RD CAHP HILL R~ci.;~ i~ ,~ DATE ESTATE OF - DATE OF DEATH FILE NUHBER 'OZ[ ~R-5 P3:4~OUNTY ACN PA 1701~i~r~. 05-08-2004 HCAFEE 10-22-2005 21 05-0981 CUHBERLAND 101 Amount Remitted FRANCES A HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE Im- RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF HCAFEE FRANCES AFZLE NO. 21 05-0981 ACN 101 DATE 05-08-2004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE ~NTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schadula A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. CZosaly Hald Stock/Partnarship Zntarast (Schadula C) ($) 4. Nortgagas/No~es Receivable (Schedule D) (4) $. Cash/Bank Daposits/Nisc. Personal Property (Schadula E) ($) 6. Jo/ntly Owned Property (Schadula F) (6) 7. Transfers (Schedule O) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Adm. Costs/H/sc. Expenses (Schedule H) (9) 10. Debts/Hor~gage Liab/1/t/as/L/ans (Schedule Z) (10) 11. Total Daductions 12. Nat VaZue of Tax Return 15. 14. Char/tabla/Sovernmantal Baquasts; Non-alac~ad 9113 Trusts (Schedule J) Net Value of Estate Subject ~o Tax 00 O0 O0 O0 O0 100~64~ 79 (8) 8,463.92 79.66 NOTE: To [nsura proper credlt to your account, subm/t the upper port/on of th/s form with your tax payment. 115,008.01 (11) 8.5~3.58 (12) 106,464.43 (13) . O0 (14) 106,464.43 NOTE: Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. (15) .00 x O0 = .00 (16) 2,502.19 x 045= 112.60 (17) .00 x 12 = .00 (is). 103,962.24 x 15 : 15,594.34 (19)= 15,706.94 ANOUNT PAID 15,000.00 78.41- TOTAL TAX CREDIT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE ASSESSHENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of L/ne 14 taxabZa at Lineal/Class A rata 17. Amount of L/nm 14 at Sibling ra~m 18. Amount of L/ne lq taxable at Collateral/Class B ratm 19. Principal Tax Dum TAX CREDITS: PAYNENT RECEIPT DTBCOUNT DATE NUHBER TNTEREST/PEN pAID (-) 11-24-2005 CD003282 785.35 03-01-2004 REFUND .00 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 15,706.94 .00 .00 .00 ( IF TOTAL DUE TS LESS THAN $1, NO PAYNENT IS REI~UZRED. O~£~ TF TOTAL DUE IS REFLECTED AS A 'CRED/T' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORN FOR INSTRUCTIONS.) R~SERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Coamonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at tho lamful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S. Section 9140). Detach the top portion of this Notics and submit eith your payment to the Register of Hills printed on the reverse sided --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications ara available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z4-hour ansmaring service for fores ordering: 1-800-562-2050; services for taxpayers aith special hearing and / or speaking needs: 1-800-447-5020 (TT only). Any party in interest not satisfied with tho appraisement, alloeance, or disalloaanca of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting 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. 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. The 157. tax amnesty non-participation penalty is computed on the total of ths tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning #ith first day of delinquency, or nine (9) months and one (1) day from the data of death, to the date of payment. Taxes which bacaaa delinquent before January 1, 1982 bear interest at the rate of six [62) percent par annum calculated at a daily rate of .000164. Al1 taxes #hich became delinquent on and after January 1, 1982 will bear interest at a rate ehich mill 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 Yaa__r Rate Factor 1982 ZOZ .000548 1987 gZ .000247 1999 77. . O00IgZ 1983 167. .000458 1988-1991 112 .000501 ZOO0 87. .O00ZX9 1984 llZ .000301 1992 97. .000247 2001 92 .000247 1985 157. .000556 1995-1994 77. .000192 ZOOZ 62 .000164 1986 107. .00027q 1995-1998 92 .000247 Z003 57. .000157 --Intsrast is calculated as folloas: 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. Zf payment is made after the interest computation date sheen on the Notice, additional interest must be calculated.