HomeMy WebLinkAbout03-0517 PETITION FOR GRANT OF LETTERS
Estate of Nora E. McMillan No. ,--~1- D'~ -,,.~lq
also known as
Edward T. McMillan and Darrell L. McMillan
Petitioner(s), who is/are 18 years of age or older, apply)les) for:
, Deceased
Social Security No. 200283809
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ors
[ Decedent,
dated 12/07/1995 and codicil(s) dated
named in the Last Will of the
State relevant circun~l, ances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minodtate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at 103 North Madder Driver Mechanicsbur~T PA 17050T Silver Sprin~s Township
(list street, number and municipality)
Decedent, then 87 years of age, died June 12 ,2003 , at Masonic Homesr Elizabethtownr PA
Decedent at death own. ed property with estimated values as follows: (Location)
(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 ........................................................................................ $
Total
Real Estate situated as follows:
35~000.00
35r000.00
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
J Signature Typed or printed name and residence
Edward T. McMillan-3 West North Ave~ Enolar PA 17025
Darrell L. McMillan-103 North Madder Dr.~ Mechanicsburg~ PA
RW-1
Oath of Personal Representative
befo~m~ ~_~' ~ day of
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) and 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 representative(s) of the
Decedent, Petitioner(s) will well and truly administeI..t~e estate accord~g to law. ~ .~
Sworn to and affirmed and subscribed EDWARD T. McMILLAN
,.'3 C.
~ / '- ~ ;/~; ~ :i,-~
~,.,?" ,, , : ::;'
DARRELL L. McMILLAN
DECREE OF REGISTER
Estate of NQra E. MgMillan
Deceased
also known as
Social Security No: 200283809 Date of Death: 0(~ j Iz- j ZOO ~
AND NOW, ~'~',/Am ~_ [~ ~,0o,.% in consideration of the Petition on the
reverse side hereon, satisfa~ory proof having been presented before me,
IT IS DECREED that Letters I~ Testamentary I~ of Administration ((c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoriate)
are hereby granted to ~ck~o-rc~ -~' ~O._~'(~,l~c~ Ck~ ~~_1~ L J/~qct/YJJlJck~
in the above estate and that the instrument(s), if any, dated V2-- -'1 - ~ ~c~ ~)
described in the Petition be admitted to probate and filed of record as the Last Will of Decedent.
FEES
Letters .................................... $
Short Certificates(s) ............... $
Renunciation .......................... $
Extra Pages ( ) ...............$
I.T:R ....................................... $
JCP Fee ................................. $
Inventory ................................ $
Other ...................................... $
-10 ,Ob
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~ Register of Wills , d -J- O~
Signature
Attorney: Scott W. Morrison
I.D. No: 83943
Address: 4 West Main Street~ P. O. Box 232
New Bloomfield
Telephone: (717)582-2300
DATE FILED:
TOTAL ............................. $ I ~)/' O0
Pa 17068
LAST WILL AND TESTAMENT
O_EF
NORA E. MCMILLAN
I, Nora E. McMillan, of East Pennsboro Township,
Cumberland County, Pennsylvania, being of sound and disposing
mind and memory, do make, publish and declare this to be my Last
Will and Testament, hereby revoking all Wills and Codicils by me
at any time made.
ITEM I: I direct that all inheritance and estate taxes
becoming due by reason of my death, whether such taxes may be
payable by my Estate or by any recipient of any property, shall
be paid by my Executor out of the property passing under Item IV
of this Will, as an expense and cost of administration of my
Estate. My Executor shall have no duty or obligation to obtain
reimbursement for any such tax paid by my Executor, even though
on proceeds of insurance or other property not passing under
this Will.
ITEM II: I hereby acknowledge that the following items
of household furniture and furnishings belong to my daughter,
Sharon L. Horning, of Mechanicsburg, Pennsylvania, and direct my
Executor to return these items to Sharon L. Horning upon my
death: dining room set, refrigerator, microwave, living room
furniture, drapes and curtains, all wall decorations, table
lamps and end tables.
ITEM III: I hereby give and bequeath absolutely and in
fee simple all of my household furniture and furnishings, books,
pictures, jewelry, silverware, wearing apparel and all other
like articles of household or personal use or adornment to my
daughters, Sharon L. Horning and Karen L. Zelner, of Balston
Spa, New York, to be divided between them as they may agree, or,
if they are unable to agree, to be divided between them in as
equal shares as possible by my Executor. If either Sharon L.
Horning or Karen L. Zelner predeceases me, this gift and bequest
shall pass to the survivor.
Page 1 of 4
ITEM IV: I give, devise and bequeath unto my children,
Edward T. McMillan of Enola, Pennsylvania, Ronald E. McMillan of
Milville, New Jersey, Wilbur E. McMillan of Wilkes-Barre,
Pennsylvania, James W. McMillan of Landisburg, Pennsylvania,
Darrell L. McMillan of Mechanicsburg, Pennsylvania, Sharon L.
Homing of Mechanicsburg, Pennsylvania, and Karen L. Zelner of
Balston Spa, New York, all of the rest, residue and remainder of
my property, real, personal and mixed, in equal shares, per
capita.
ITEM V: In the settlement of my Estate, my Executor
shall possess, among others, the following powers to be executed
for the best interest of the beneficiaries:
(a) To sell either at public or private sale and
upon such terms and conditions as my Executor may deem
advantageous to my Estate, any or all real or personal
estate or interest therein, whether owned by me
severally or in conjunction with other persons or
acquired after my death by my Executor, and to
consummate said sale or sales by sufficient deeds or
other instruments to the purchaser or purchasers,
conveying a fee simple title, free and clear of all
trust and without obligation or liability of the
purchaser or purchasers to see to the application of
the purchase money or to make inquiry into the validity
of said sale or sales; also, to make, execute,
acknowledge and deliver any and all deeds, assignments,
options or other writings which may be necessary or
desirable in carrying out any of the powers conferred
upon my Executor in this Paragraph V(a) or elsewhere in
my Will.
(b) To pay all costs, taxes, expenses and charges
in connection with the administration of my Estate. My
Executor shall pay expenses of my last illness and
funeral expenses.
(c) To distribute my Estate in kind or in money.
Page 2 of 4
If any assets are distributed in kind, they shall be
distributed at their respective value(s) on the date(s)
of their distribution.
(d) To retain any investments I may have at my
death so long as my Executor may deem it advisable to
my Estate so to do.
(e) To vary investments, when deemed desirable by
my Executor and to invest in such bonds, stocks, notes,
money markets, real estate mortgages or other
securities or in such other property, real or personal,
as he shall deem wise, without being restricted to
so-called "legal investments.,,
(f) To mortgage real estate and to make leases of
real estate.
(g) To borrow money from any party to pay
indebtedness of mine or of my Estate, expenses of
administration or inheritance, legacy, estate and other
taxes.
(h) To vote any shares of stock which form a part
of the Estate and to otherwise exercise all the powers
incident to the ownership of such stock.
(i) In the discretion of my Executor, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of the Estate.
(j) To distribute my personal property directly
to the Guardian of the person of any minor
beneficiaries hereunder.
(k) To elect such settlement options as deemed
most appropriate by my Executor with respect to any
pension, profit sharing or other retirement plan in
which I am a participant.
(1) To do all other acts in the judgment of my
Executor necessary or desirable for the proper and
advantageous management, investment and distribution of
Page 3 of 4
my Estate.
.ITEM VI: Any person who shall have died at the same
time as Testatrix, or in a common disaster with her, or under
such circumstances that it is difficult or impossible to
determine who died first, or who shall fail to survive Testatrix
by ninety (90) days, shall be deemed to have predeceased her.
ITEM VII: I nominate, constitute and appoint my sons,
Edward T. McMillan of Enola, Pennsylvania and Darrell L.
McMillan of Mechanicsburg, Pennsylvania to be my Co-Executors.
In the event of the death, resignation, refusal or inability of
either of the Co-Executors to serve as my Co-Executor, I
nominate, constitute and appoint my son, Ronald E. McMillan, to
serve as my successor Co-Executor. My Co-Executors are
specifically relieved from the duty or obligation of filing any
bond, bonds or other security.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, consisting of this
page and the preceding three (3) pages, this .~--~-~ day of
Nora E. McMillan
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-
named Testatrix, Nora E. McMillan, as and for her Will, in the
presence of us, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
witnesses in attestation thereof.
Page 4 of 4
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF DAUPHIN :
SS.:
I, Nora E. McMillan, the Testatrix whose name is signed
to the attached or foregoing instrument, having been duly
qualified according to law, do hereby acknowledge that I signed
and executed the instrument as my Last Will; and that I signed
it willingly and as my free and voluntary act for the purposes
therein expressed.
Sworn to or affirmed and acknowledged before me by Nora
E. McMillan, the Testatrix, this~ day of~c_~~ ,
1995.
Nora E. McMillan, Testatrix
(SEALt
COMMONWEALTH OF PENNSYLVANIA :
· SS ·
COUNTY OF DAUPHIN :
Notary Public
My Commission Expires:
Lisa R. Rowel Notary Pul~
HarrisOn, Dauphin County
My Cornmission Expires July !2, 1997
and ~~'~C~ ~ , the witnesses whose names are
signed to the attached or----foregoing instrument, being duly
qualified according to law, do depose and say that we were
present and saw the Testatrix, sign and execute the instrument
as her Last Will; that the Testatrix signed willingly and
executed it as her free and voluntary act for the purposes
therein expressed; that each subscribing witness, in the hearing
and sight of the Testatrix, signed the Will as a witness; and
that to the best of our knowledge, the Testatrix was at that
time 18 or more years of age, of sound mind and under no
constraint or undue influence·
Sworn to or affirmed and sgbscribed to before me by
~[i no~ , , ~.~C~ /-7~/~)~ ~ ~ r'- and
k~2x~<ck~- ~-L , witnesses this ~ day of
C~~ 1995· '
Witnes~ ///
Notary Public
My Commission Expires:
(SEAL)
'03 JUN 25 i.~9 '.01
WIX, WENGER 8 WEIDNER
ATTORNEYS AT LAW
.508 NORTH SECOND STREET
POST OFFICE BOX 84.5
HARRISBURG, PENNSYLVANIA 17108-0845
LAW OFFICES
SCOTT W. MORRISON
CENTER SQUARE, P.O. BOX 232
NEW BLOOMFIELD, PA 17068
TELEPHONE: 717-582-2300
FAX: 717-582-4220
August 15, 2003
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
Re: Estate of Nora E. McMillan
No. 21-03-0517
Attention Donna M. Otto, Register of Wills
Dear Ms. Otto:
I enclose herewith check no. 2763 payable to Register of Wills, Agent in the amount
of $1,000.00 for estimated inheritance tax in the above Estate.
Very truly yours,
Scott W. Morrison, Esquire
SWM:trk
Enclosure
SCOTT W. MORRISON, ESQUIRE
CENTER SQUARE
P.O. BOX 232
NEW BLOOMFIELD PA 17068
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
CARLISLE, PA 17013
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 002917
MORRISON SCOTT W ESQ
P O BOX 232
NEW BLOOMFIELD, PA 17068
........ fold
ESTATE INFORMATION: SSN: 200-28-3809
FILE NUMBER: 2103-051 7
DECEDENT NAME: MCMILLAN NORA E
DATE OF PAYMENT: 08/19/2003
POSTMARK DATE: 08/1 8/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 06/12/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $ 1,000.00
TOTAL AMOUNT PAID:
$1,000.00
REMARKS: DARRELL L MCMILLAN
C/O SCOTT W MORRISON
SEAL
CHECK# 2763
INITIALS' JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Nora E. McMillan
Date of Death: 06/12/2003
SSN: 200-28-3809
Date Letters Granted: 06/25/2003
To the Register:
Estate No. 21-03-0517
File No. 2003-00517
Will No.
Adm. No.
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 beneficiaries of the above-captioned estate on 08/06/2003
Name. Address
Edward T. McMillan 3 W. North Avenue
Enola PA 17025
Ronald E. McMillan 208 E. Bell Avenue
Altoona PA 16601
James W. McMillan RR Box 879
Landisburq PA 17040
103 N. Madder Drive
Mechanicsburq PA 17050
1650 Shepford Road
Mechanicsbur,q PA 17055
219 W. Dauphin Street
Enola
Darrell L. McMillan
Sharon L. Horning
Karen L. Zelner
PA 17025
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: 09/26/2003
Capacity:
Personal Represerrtative
X Counsel for Per. al
Representative
(Signature)
Scott W. Morrison, Esquire
Name (Please type or print)
4 West Main Street
Address
P. O. Box 232
New Bloomfield
Telephone No. (717)582-2300
PA 17068
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-060t
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
McMillan, Nora E
DATE OF DEATH (MM-DO-Year)
REV 1560 /
INHERITANCE TAX RETURN
RESlDFNT BECEDENT
06/12/2003 I 08/19/1915
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
'~ DATe O.~ BIRTH (MM-DD-Yead
N/A
[] 1. Original Return
~'"~ 4. Limited Estate
r-~6 Decedent Died Testate (Attach copy of WilQ
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 3 0 5 1 7
C"~'O~T Y C"~=~' YEAR .... NU MB"---~ R-- --
SOCIAL SECURITY NUMBER
2 0 O- 2 8- 3 8 0 9
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
E~2, Sui:piemental Return
[] 4a, Future Interest Compromise(dateofdeathafter12.12.82)
E~ 7, Decedent Maintained a Living Trust {Attach¢opyofTrust)
E~9. Litigation Proceeds Received Lr~ 10, Spousal Poveqy Credit (dateofdeat/~ be~een 12-31-91 and 1-1.95)
THIS SECTION MUST BE COMPLETED; ALL CORRESPOndENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECYe. D TO:
NAME COMPLETE MAILING ADDRESS
Scott W. Morrison
] 3, Remainder Return (date of 0eath prior to 12-13-82)
J'---] 5. Federal Estate Tax Return Require0
O 8. Total Number of Safe Deposit Boxes
~-'-] 11. Election to tax under Sec. 9113(A) (At~ac~ Sch O)
FIRM NAME (If Applicable)
TELEPHONE NUMBER
(717)582-2300
PA 17068
P. O. Box 232
New Bloomfield
1 Real Estate (Schedule A) (1)
2 Stocks and Bonds (Schedule B) (2)
3 Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4 Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Prope~ (Schedule F) (6)
[] Separate Billing Requested
7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8 Total Gross Assets (total Lines 1-7)
9 Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11~ Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental 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)
SEE I~ISTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0.00
OFFICIAL USE ONLY
12,395.35
19,687.18
(8)
32,082.53
5,541.00
6,446.58
(11)
11,987.58
2O,094.95
(12)
(13)
(14)
20,094.95
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. []
X .. (15)
20,094.95 X ,.045 (16)
X .12 (17)
X .15 (18)
(19)
BE~ ANSWER~ECHECK MATH
904.27
904.27
<<
Decedent's Complete Address:
STREET ADDRESS
103 North Madder Drive
CITY
Mechanicsburg
ISTATE PA
7050
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
1,000.00
47.59
(1)
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty Total Interest/Penalty ( D + ~ ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page '1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE'. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. ' (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
904.27
1,047.59
143.32
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 o"r care? ....................... ' ...................................... [] []
2. If death occurred after December 12, 1982, did dece(Jent transfer property within one year of death
without receiving adequate consideration? ........... : .................. i ................................................................ [] []
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.
Under pena t es of perjury, declare that have examined this return, nc uding accompanying schedules and statements, and to the pest of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the pemonal representative s based on a nformation ofwh ch preparer has any knowledge.
SIGNAZURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
,x ~_, c,~,~
ADDRESS ~.3 West North Avenue, Enola, PA 17025 and
//103 North Madder Drive, Mechanicsbur~] PA 17050
SIG,~F~R~ R ~'I~ }~E NTATIV~E
ADi~:~tS'~ I I -~/e~t M'~i~l'~6eet, P. O. Box 232
~,// New Bloordfield PA 17068
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 va ue 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 ta~, 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'siineal 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-1509 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVAN)A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEI ULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
McMillan. Nora E 21 03 0217
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
A. Sharon L. Homing
B Darrell L. McMillan
C
1650 Shep~rd Road
Mechanicsburg, PA 17055
103 N. Madder Drive
Mechanicsburg, PA 17050
ADDRESS
RELATIONSHIP TO DECEDENT
Daughter
Son
JOINTLY-OWNED PROPERTY:
U- i ~ ~-~ DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1. A & B 2101170 PNC Bank checking account #5140110802 8,371.02 33.33333 2,790.34
2. A&B 10/26/00 PNC Bank savings account #5130131124 28,815.02 33.33333 9,605.01
TOTAL (Also enter on line 6, Recapitulation) $
12,395.3,',
;pace :1, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
McMillan, NQr~ E 21 03 0217
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 ~s/es.
DESCRIPTION OF PROPERTY % OF
ITEM ~.c,uDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OI= TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE
VALUE OF ASSET INTEREST (~F APPUCASLE)
1. Thrivent Financial for Lutherans - Annuity Contract 19,687.18 100. 19,687.1~
Number LC3365449
TOTAL (Also enter on line 7, Recapitulation) $ 19,687.1~
r, insert additional sheets of the same size)
REV-1511EX +(1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McMillan. Nora E
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
5.
6.
7,
FUNERAL EXPENSES:
Richardson Funeral Home
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Zip
DESCRIPTION
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City. State
Year(s) Commission Paid:
Attorney Fees Scott W. Morrison
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Donna M. Otto
Accountant's Fees
State Zip
AMOUNT
4,240.00
Tax Retum Preparer's Fees
FILE NUMBER
;~1 03
TOTAL (Also enter on line 9, Recapitulation) $
0517
1,200.00
101.00
(If more space is needed, insert additional sheets of the same size) 5,541
REV-1512 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McMill@n, Nora E
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES~ & LIENS
Include unreimbursed medical expenses.
FILE NUMBER
21 03
0517
AMOUNT
4,355.91
ITEM
NUMBER
DESCRIPTION
Masonic Homes - account
Cumberland Law Journal - estate advertising
The Sentinel - estate advertising
West Shore EMS-ALS - account
Woodlawn Memorial Gardens - account
Robed Knight - funeral expense
St. Paul's Willing Workers - funeral meal
Funeral expense
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
75.00
108.95
456.72
850.00
100.00
150.00
350.00
$ 6,446.58
REV-1513 EX + (9-nn~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McMillan
NUMBER
II.
SCHEDULE J
BENEFICIARIES
Nora E
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
Edward T. McMillan
3 West North Avenue
Enola, PA 17025
Ronaid E. McMillan
208 E. Bell Avenue
Altoona, PA 16601
James W. McMillan
RR Box 879
Landisburg, PA 17040
Darrell L. McMillan
103 N. Madder Drive
Mechanicsburg, PA 17050
Sharon L. Homing
1650 Shepford Road
Mechanicsburg, PA 17055
Karen L. Zelner
219 W. Dauphin Street
Enola, PA 17025
Son
Son
Son
Son
FILE NUMBER
21 03
RELATIONSHIP TO DECEDENT
Daughter
Do Not List Trustee(s)
0517
AMOUNT OR SHARE
OF ESTATE
one-sixth
one-sixth
one-sixth
one-sixth
one-sixth
Daughter
one-sixth
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)
PNCBAN
August 19, 2003
Scott W. Morrison, Esquire
Center Square
P.O. Box 232
New Bloomfi. eld, PA 17068
Estate of Nora E. McMilliam, deceased
SSN: 200-28-3809
DOD: 6/12/2003
Dear Mr. Morrison:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checkin8 Account
Account #5140110802
NORA MCMILLAN
SHARON L HORNING
DARRELL L MCMILLAN
DOD balance: $8,368.73 + $2~.9 accrued interest
Established 02/01 /1970
Savings Account
Account #5130131124
NORA MCMILLIAN
SHARON L HORNING
DARRELL L MCMILLAN
DOD balance: $28,797.68 + $17.34 accrued interest
Established 10/26/2000
Please note that this office only provides date of death balances for deposit accounts
(IRAs, CDs, Checking and Savings accounts). We do not process uny financial
transactions or provide statements, ffyou need assistance with any of these items,
please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
Sincerely,
Rachell~ W~lls
1-800-762-1775
P7-PFSC-04-F
500 first Avo.
Pittsburgh PA 15219
M~rab~' FDIC
TOTAL P~01 ~
Thrivent Financial FieldNet
Contract Values and
Documents
Mutual Fund LisUngs
Pm-merger LB
Inforce Illustrations
(VUL, UL, FA)
FIMd News I Technology I CollaborMIon Tools I Resource Unk. I thrlvenf, cm~
Detail for: LC3365449
As Of: 0711112003
Covera[te Information
Contract number:
Annuitant:
Plan:
Pension type:
Issue date:
Maturity date:
LC336544~
Nora E
McMillan
Flexible
Premium
Deferred
Variable
Annuit}
Nonpensim
Annuity
10/25/2000
1012512014
;Cash/Accumulated Ivalue: ' I $20'422'3~9I'
Surrender charge: I $735.21~
Cash surrender $19,687.18I
value:
Billing Information
I lBilling method: ~ No Billingsq
IBilling amount: ~ $0.0011
Premium Allocation Information
Subaccount name II Premium
allocation
Growth I 20%
High Yield 40%
Income Il 40%
Subaccount Information
Subaccount Name Accumulation Unit. Account Cash
Units' Value Value Value
Allocation
Growth ~ 61.9399 41.778716 $2,587.77 13%'
IHighYield ~ 325.7521 23.256669 $7,575.91~ , 37%
Income I 363-9469128-1873sSlSlO,258.7111 ,fo%
SCOTT W MORRISON
SCOTT W MORRfSON ESQUIRE
CENTER SQUARE
P 0 BOX 232
NEW BLOOMFIELD PA 17068
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF FI .N~NCIAL OPERATIONS
DIVISION OF THIRD PARTY LIABILITY
ESTATE RECOVERY PROGRAM
PO BOX 8486
HARRISBURG, PA 17105-8486
July 14, 2003
Re: NORA MCMILLAN
SSN: 200-28-3809
Dear Attorney Morrison:
Pursuant to your letter dated July 09, 2003, the Department of Public
Welfare (DPW), Estate Recovery Program, has reviewed the information you
provided regarding the above'referenced individual.
It has been determined that this individual did not receive any type of
assistance during the questioned period.
Therefore, according to the information you provided, the Department,s
Estate Recovery Program will not seek any recovery from this estate.
If you have any questions, please feel free to contact me.
Sincerely,
Ronald D. Hill, Manager '
TPL - Casualty Unit
(717) 772-6604
(717) 772-6553 FAX
LAST WILL AND TESTAM~NT
NORA E.
I, Nora E. McMillan, of East Peruleboro Township,
Cumberland County, Pennsylvania, being of sound and disposing
mind and memory, do make, publish and declare this to bemyLast
Will and Testament, hereby revoking all Wills and Codicils by me
at any time made.
IT~I: I direct that all inheritance and estate taxes
becoming due by reason of my death, whether such taxes may be
payable by my Estate or by any recipient of any property, shal~
be paid by my Executor out of the property passing under Item IV
of this Will, as an expense and cost of administration of my
Estate. My Executor shall have no duty or obligation to obtain
reimbursement for any such tax paid by my Executor, even though
.on proceeds of insurance or other property not passing under
this Will.
~TEM II: I hereby acknowledge that the following items
of household furniture and furnishings belong to my daughter,
Sharon L. Homing, of Nechanicsburg, Pennsylvania, and direct my
Executor to return these items to Sharon L. Homing upon my
death= dining room set, refrigerator, microwave, living room
furniture, drapes and curtains, all wall decorations, table
lamps and end tables.
ITEM II~= I hereby give and bequeath absolutely 'and in
fee simple all of my household furniture and furnishings, books,
pictures, jewelry, silverware, wearing apparel and all other
like articles of household or personal use or adornment to my
daughters, Sharon L. Homing and Karen L. Zelner, of Baleton
Spa, New York, to be divided between them as they may agree, or,
if they are unable to agree, to be divided between them in as -
equal shares as possible by my Executor. If either Sharon L.
Homing or Karen L. Zelner predeceases me, this gift and bequest
shall pass to the survivor.
Page. 1 of 4
I?~ IV: ! give, devise and bequeath unto my children;
Edward ?. McMlllan of Snola, Pennsylvania, Ronald E. Hc~lllan of
Milville, New Jersey, #llbur E. Hc~illan of ~ilkes-Barre,
Pennsylvania, James #. HcHillan of Landisburg, Pennsylvania,
Darrell L. HcHillan of Nechaniceburg, Pennsylvania, Sharon L.
Homing of Hechanlcsburg, Pennsylvania, and Karen L. Zelner of
Baleton Spa, New York, all of the rest, residue and remainder of
my property, real, personal and mixed, in equal shares, per
capita.
ITE~ V: In the settlement of my Estate, my Executor
shall possess, among others, the following powers to be executed
for the best interest of the beneficiaries:
(a) To sell either at public or private sale and
upon such terms and conditions as my Executor may deem
advantageous to my Estate, any or all real or personal
estate or interest therein, whether owned by me
severally or in conjunction with other persons or
acquired after my death by my Executor, and to
consummate said sale or sales by sufficient deeds or
other instruments to the purchaser or purchasers,
conveying a fee simple title, free end clear of all
trust and without obligation or liability of the
purchaser or purchasers to see to the application of
the purchase money or to make inquiry into the validity
of said sale or sales~ also, to make, execute,
acknowledge and deliver any and all deeds, assignments,
options or other writings which may be necessary or
desirable in carrying out any of the powers conferred
- upon my Executor in this Paragraph V(a) or elsewhere in
(b) To pay all costs, taxes, expenses end charges
in connection with the administration of my Estate. My
Executor shall pay expenses of my last illness and
funeral expenses.
(c) ..To distribute my Estate in kind or in money.
Page 2 of 4
Page 3 of 4
If any assets are distributed in kind, they she'll be
distributed at their respective value(e) on the date(~)
of their distribution.
(d) To retain any investments ! may have at my
death so long as my Executor may deem it advisable to
my Estate so to do.
(e) To vary investments, when deemed desirable by
my Executor and to invest in such bonds, stocks, notes,
money markets, real estate mortgages or other
securities or in such other property, real or personal,
as he shall deem wise, without being restricted to
so-called "legal investments.#
(f) To mortgage real estate and to make leases of
real estate.
(g) To borrow money from any party to pay
indebtedness of mine or of my Estate, expenses of
administration or inheritance, legacy, estate and other.
taxes.
(h) To vote any shares of stock which form a part
of the Estate and to otherwise exercise all the powers
incident to the ownership of such stock.
(l) In the discretion of my Executor, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of the Estate.
(J) To distribute my personal property directly
to the Guardian of the person of any minor
beneficiaries hereunder.
(k) To elect such settlement options as deemed
most appropriate by my Executor with respect to any
pension, profit sharing or other retirement pla~ in
which T am a participant.
(1) To'do all other acts in the Judgment of my
Executor necessary or desirable for the pro'er and
advantageous management, investment and dietrkbution of '
my Estate.
ITEHVI: Any person who shall have died at the sams
time as Testatrix, or in a common disaster with her, or under
such circumstances that it is difficult or impossible to
determine who died first, or who shall fail to survive Testatrix
by ninety (90) days, shall be deemed to have predeceased her.
ITEN¥~I: I nominate, constitute and appoint my cone,
Edward T. McMillan of Enola, Pennsylvania and Darrell L.
NcMillan of Mechanicsburg, Pennsylvania to be my Co-Executors.
In the event of the death, resignation, refusal or inability of
either of the Co-Executors to serve as my Co-Executor, I
nominate, constitute and appoint my son, Ronald E. McMillan, to
serve as my successor Co-Executor. My Co-Executors are
specifically relieved from the duty or obligation of filing any
bond, bonds or other security.
IN WITNESS WHEREOF, I hays hereunto set my hand and
seal to this, my Last Will and Testament, co~eisting of this
page and the preceding three (3) pages, this.~--~'~ day of
Nora E. McMlllan
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-
named Testatrix, Nora E. McMillan, as and for her Will, in the
presence of us, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
witnesses in attestation thereof.
Page 4 of 4 ~. '
COMMONWF..ALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
SS.:
I, Nora E. McMlllan, the Testatrix whose name ts signed
to the attached or foregoing instrument, having been duly
qualified according to law, do hereby acknowledge that ! stg~ed
and executed the instrument as my Last Will; and that I signed
it willingly and as my free and voluntary act for the purposes
therein expressed.
........ Swor~.. to_or_a.ff.~rmed an~.a.cknowledgs~ before me by Nora
E. ~c~an, ~21e TeS=a=rlx, this '~-~ day offs,
1995.
Nora E. McMlllan, Testatrix
Notary Public
My Commission Ek~0iree:
COMMONWEALTH OF PENNSYLVANIA :
: SS.:
COUNTY OF DAUPHIN
_ ,., V,'o~,;
and ~-J,c~, %2.. (~-k'~ ~1 , the witnesses whose names are
signed to the attached o~foregoing instrument, being duly
qualified according to law, do depose and say that we were
present and saw the Testatrix, sign and execute the instrument.
as her Last Will; that the Testatrix signed willingly and
executed it as her free and voluntary act for the purposes
therein expressed; that each subscribing witness, in the hearing
and sight of the Testatrix, signed the Will as a witness; and
that to the best of our knowledge, the Testatrix was at that
time 18 or more years of age, of sound mind and under no
constraint or undue influence.
Sworn to or affirmed and eubs. cr~bed to before me by
~i:~'~ ~::~. r~ , witnesses, this .F~--~ day of
O~ ~-~ 1995.
~ Witnes~
wi~e~s
Notary Public
My Commission Expires:
(SEAL)
.......... .,~..~.---~ .~.'...
BUREAU OF INDIVIDUAL TAXES
ZNHERTTANCE TAX DTyTSTON
DEPT. 180601
HARRISBURG, PA 17128-0601
SCOTT g MORRISON
PO BOX 252
NEW BLOOHFIELD
COHNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
Reco;~':~:~:, ,-;~: of DATE
Re~i~i? ,?,,~ ESTATE OF
DATE OF DEATH
FZLE NUHBER
'~ ~AR -5 P3 ~,~OUNTY
ACN
02-17-200q
MCNILLAN
06-11-2005
21 05-0517
CUNBERLAND
101
Aeoun~ Ree i'l:'l:ed
RE¥-1607 EX AFP (02-03)
NORA E
HAKE CHECK PAYABLE AND REHZT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND C0 COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit: ~o your account) submi~ ~:he upper portion of ~his fore wi~:h your ~ax payment.
CUT ALONG THIS L'rNE ~-* RETATN LONER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (:01-03) ~ ZNHERZTANCE TAX STATENENT OF ACCOUNT ~
ESTATE OF MCMILLAN NORA E F'rLE ND. Z1 05-0517 ACN 101 DATE 02-17-200q
THZS STATENENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELOW
ZSA SUHNARY OF THE PRZNCZPAL TAX DUE:, APPLZCATZON OF ALL PAYHENTS, THE CURRENT BALANCE., AND, ZF APPLZCABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 01-26-200~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (:TAX CREDITS):
90~.27
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
08-18-2005
01-26-200q
CD002917
REFUND
q5.21
.00
1,000.00
lqO.9q-
ZF PA/D AFTER THIS DATE, SEE REVERSE
SZDE FOR CALCULATION OF ADD/TZONAL INTEREST.
( ~F TOTAL DUE ZS LESS THAN $1,
NO PAYNENT IS REQUIRED.
ZF TOTAL DUE ~S REFLECTED AS A 'CREDIT" (CR),
TOTAL TAX CREDIT 90~.27
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORN FOR ]'NSTRUCT'rONS. )
PAYMENT:
Detach tha top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- Tf RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA.
REFUND (CR): A rafund 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-I$1$). Applications are available at
the Office of the Register of #ills, any of the Z5 Revenue District Offices or from the Department's Iq-hour
answering service for fores ordering: 1-800-56Z-2050; services for taxpayers with special hearing and / or
spaaking needs: 1-800-Gq7-50ZO (TT only).
REPLY TO:
Quastions regarding errors contained on this natica should be addressed to: PA Department of Ravenue) Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
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 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 end of the tax amnesty pariod.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (I) day from the date of
death, to the date of payaant. Taxes ~hich became delinquent before January l, 198Z bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .000166. AIl taxes which became dalinquant on and after
January I, 19BI wil! bear interest et a rate mhich will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable intarest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .000568 1987 9Z .000Z67 1999 7Z .00019Z
1985 16X .000658 1988-1991 ZZZ .000301 ZOO0 8Z .O00ZX9
1986 11Z .000301 199Z 9Z .000267 ZOO! 9Z .000Z67
1985 132 .000556 1995-1996 7X .OOO19Z ZOOZ 6Z .000166
1986 102 .000274 1995-1998 9Z .000267 ZOO5 52 .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNI~UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflact 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 calculatad.
STATUS REPORT UNDER RULE 6.12
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND , PENNSYLVANIA
Name of Decedent: Nora E. McMillan
Date of Death: 06/12/2003
File No. 2003-00517
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to the completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
YES X NO __
2. If the answer is "No", state when the personal representative reasonably believes that the
administration will be complete:
If the answer to No. I is "Yes", state the following:
a. Did the personal representative file a final account with the Court? YES
b. The separate Orphan's Court No. (if any) for the personal representative's account is:
NO X
Date:
c. Did the personal representative state an account informally to the parties in interest?
YES X NO __
d. 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.
04/08/2004
scS~tt~l~orriso ~ ~ u~~ Name (Please type or print)
4 West Main Street, P. O. Box 232
Address
New Bloomfield PA 17068
(717)582-2300
Tel. No.
Capacity: __ Personal Representative
X Counsel for personal representative
BUREAU OF ZNDZV/DUAL TAXES
INHERITANCE TAX DIVISION
DEPT. ZOO601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEMENT, ALLO#ANCE OR D/SALLO#ANCE
OF DEDUCTZONS AND ASSESSMENT OF TAX
REV-15~7 EX AFP CD1-05)
SCOTT W MORRISON
PO BOX 252
NEW BLOOMFIELD
02-02-200q
HCMILLAN NORA E
06-1Z-ZOOS
Z1 0:5-0517
CUMBERLAND
101
Amoun'l: ReeL'lc'l:od, I
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
PA 17068
DATE
ESTATE OF
DATE OF DEATM
FZLE NUMBER
COUNTY
ACN
CUT ALONG THZS LZNE I~ RETAZN LOWER PORTZON FOR YOUR RECORDS ,~
REV-1547 EX AFP (01-03} NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF MCMILLAN NORA E FZLE NO. 21 03-0517 ACN 101 DATE O2-OZ-200q
TAX RETURN NAS: (X) ACCEPTED AS FZLED { ) CHANGED
RESERVATZON CONCERNZNG FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. S~ocks and Bonds (Schedule B)
$. Closely Held S~ock/Par~norship In~eros~ (Schedule C) ($)
q. Hor~gages/No~es Reco/vabla (Schedule D)
E. Cash/Bank Deposits/M/sc. Personal Proper~y (Schedule E) (5)
6. Jo/n~ly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asso~s
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expensas/Adm. Cos~s/M/sc. Expenses (Schedule H) (9)
10. Dab~s/Mor~gaga Liab/1/~/as/Liens (Schedule 1) (10)
11. To,al Deduc~/ons
12. Na~ Value of Tax Re~urn
.00 NOTE: To insure proper
.Oo cred/~ ~o your account,
.00 subm/~ ~he upper pore/on
.Q0 of th/s fore w/~h your
tax payment.
1Z~$95.55
19/687. ]~8
(8)
5,5q1.00
15.
NOTE:
$2,082.55
6,qq6.58
(1~) 11.987.58
(12) 20,09q.95
.00
20,09q.95
Nill
(15) .00 x O0 = .00
(x6). ZO,O9q.95 x Oq5= 90q.Z7
('t7), .00 x 12 : .00
(18) .00 x 15 = .00
(19)= 90q. Z7
Char/~ablo/govarnmen~al Bequas:ks; Non-elac~od 9115 Trusts (Schedule J) (15)
Ne~ Value of Es~a~:a SubSec~ to Tax
:;f an assesseent Nas issued previously, 11nos lq, 15 and/or 16, 17, 18 and 19
reflect figures that include the total of ALL returns assessed to date.
DISGOUNT
ZNTEREST/PEN PAZD (-)
AMOUNT PAZD
ASSESSMENT OF TAX:
15. Amount of L/ne lq a~ Spouse! ra~a
16. Amoun~ of L/ne lq ~axable a~ L/neal/Class A ra~:o
17. Amount: of L/ne lq a~ S/bl/ng ra~e
18. Amount: of L/ne lq ~axable a~ Collateral/Class B ra~o
19. Pr/nc/pal Tax Due
TAX CREDZTS:
PAYMENT RECE zl' I
DATE NUHBER
08-18-2005 CD002917
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
q5.21
1,000.00
TOTAL TAX CREDZT!I 1,0q5.Z1
BALANCE OF TAXI lqO.9qCR
ZNTEREST AND PEN.! .00
TOTAL DUE i lqO.9qCR
{ ZF TOTAL DUE ZS LESS THAN SZ, NO PAYMENT ZS RE~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' {CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS.) ~'~
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADH/N-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or en]oyeent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. [72 P.S.
Section 91~0),
Detach the top portion of this Notice and submit aith your payment to the Register of Mills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF #ILLS, AGENT
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 Inheritance and Estate Tax" (REV-1315). Applications ara available at the Office
of the Register of Nills, any of the ZS Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-562-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~47-S020 (TT only).
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 must 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
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 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 (S} calendar months after the decedent's death, a five percent (52) discount of
the tax paid is allowed.
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the sase tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months 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 .00016~. 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 ZOOS are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 202 .0005~8 1987 92 .O00Z~7 1999 7Z .000192
1983 162 .000458 1988-1991 112 .OD0301 ZOO0 82 .000219
1984 llZ .000501 1992 9Z .000247 ZOO1 9Z .000247
1985 1SX .000556 1995-199fi 72 .000192 ZOOZ 62 .000164
1986 XOZ .00027q 1995-1998 9Z .0002~? 2003 52 .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUNBER OF DAYS DELIN;IUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.