HomeMy WebLinkAbout02-0305PETITION FOR PROBATE and GRANT OF LETTERS
also known as
Deceased.
Social Security No. /
No." I ' 0&' 305
To:
Register of W/iJls fotr tl]e
County of
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age,or 91der an the executor
in the last will of the above decedent, dated y-..a.-b,,-,,~e,,,-,/ 17.-?
and codicil(s) dated
in the
named
, 19 '~'~
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~o,.,~. [~1~ ! / . Count~,~Pj~nnsylvania, with
hde' . last family oLprincipal residence at
-
~trt3[~ ~ (/~ [? [/~st street, numberandmuncipality)
Dece~dent,Ihen ~ ~ years of e,~efiff .....
Except as follows, decedent did not marry, was'not ~ivorced and did not ha~e a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Penns.~lvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully req~est(.~) the probate of the last will and codicil(s)
presented herewith and the grant of letters -i
(testamentary; admfnistration c.t.a.; administration d.b.n.c.t.a.)
theron.
OATH OF PERSONAL REPRESENTATIVE
¢OMMONWEA TU NN Y VAN A }
COUNTY OF (~¢¢..t~. p-c~-t~-~
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 and truly administer the estate according to law.
Sworn to or affirmed and subscribed f- ~, q2,oar,r,q .,-~-//'rx Z/ ~
before me this ~5t-h dayof ~ ~~ ~ ~'
,-J->"l~ (~. ~/,_.o._.~--(_.,~1 ' Az ~ a
Iq~ ~ LE~J~ ~-,/- Register [. ~
No. 21-02-305
Estate Of ETHEL M STAHL
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW MARCH 26, 2002
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated FEBRUARY 29, ]996
described therein be admitted to probate and filed of record as the last will of
xt~gco: , in consideration of the petition on
ETHEL M STAHL
and Letters TESTAMElqTARY '
are hereby granted to BARRY G STAHL
FEES
Probate, Letters, Etc .......... $ 40.00
Short Certificates( ) .......... $ 6.00
~ ~x%ra~ .pages. $
jcp $. 5.00
TOTAL~ $ 60.00
Filed . .n~.r..c.h..2.5. ,..2.0.Q2. ..................
mail to exec on 2-26-02
MA~Y C /I.~t~$~.~ster of Wills
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
21-02-305
WILL ~/- 0~7_ -305
I, ETHEL M. STAHL, of Elizabethtown, Lancaster County,
Pennsylvania, revoke any prior Wills and declare this to be my
Will:
I. Personal and Household Effects: I give all my automobiles and
all other articles of personal or household use, together with all
insurance relating thereto, to my children who so survive me, to be
divided among them as they may all agree or, in the absence of
agreement, as my Executor may think appropriate; provided that
articles which my Executor considers unsuitable for my children may
be sold and the proceeds thereof added to my residuary estate.
II. Residuary Estate: I give the residue of my estate, real and
personal, in equal shares to such of my children as so survive me;
provided that if a child does not so survive me but leaves
descendants who so survive me, such descendants shall receive, per
stirpes, the share such child would have received had he or she so
survived me.
III. Beneficiaries Under Twenty-One (21) or Disabled: If any
beneficiary becomes entitled to an outright distribution of income
or principal and is (i) under the age of twenty-one (21) or (ii) in
my Executor's or Trustee's opinion, disabled by illness or other
cause and unable to properly manage the funds, I give the share of
that beneficiary to my Trustee, IN TRUST, and thereafter:
ae
As much of such income or principal as my Trustee may
from time to time think desirable for that beneficiary
either shall be paid to him or her or shall be applied
for his or her benefit; and
The balance of such income and principal--and the net
income from those funds--shall be kept invested and
managed as a separate trust for that beneficiary, with
the trust funds paid to or for the beneficiary in
accordance with the provisions of the preceding
paragraph. When the beneficiary reaches the age of
twenty-one (21) or, in my Trustee's opinion, becomes free
of disability, as the case may be, the balance shall be
paid to the beneficiary. If he or she dies before that
time, the balance shall be paid to his or her executors
or administrators.
Ce
In the alternative, in the discretion of my Executor or
Trustee, any property that is being or would be held by
my Trustee under this article for a beneficiary under age
twenty-one (21) may be deposited in the name of the
Trustee or the guardian of the estate of the beneficiary,
to be held free of this trust under the Uniform Transfers
and Gifts to Minors Act of any state.
Any funds to be applied under this article either shall be applied
directly by my Trustee or shall be paid to a parent or guardian of
the beneficiary or to any person or organization taking care of the
beneficiary. My Trustee shall have no further responsibility for
any funds so paid or applied.
IV. Protective Provision: No interest in income or principal
shall be assignable by, or available to anyone having a claim
against, a beneficiary before actual pay~ent to the b~neficiary.
V. Death Taxes: Ail federal, state, and other death taxes
payable on the property forming my gross estate for tax purposes,
whether or not it passes under this Will, shall be paid out of the
principal of my residuary estate just as if they were my debts, and
none of those taxes shall be charged against any beneficiary.
VI. Manaqement Provisions: I authorize my Executor and Trustee:
ae
To retain and to invest in all forms of real and personal
property;
Bo
To compromise claims and to abandon any property which,
in my Executor's or my Trustee's opinion, is of little or
'no value;
Co
To sell at public or private sale, to exchange, or to
lease for any period of time any real or personal
property, and to give options for sales or leases; and
De
To distribute in kind and to allocate specific assets
among the beneficiaries (including any trust hereunder)
in such proportions as my Executor or my Trustee may
think best, so long as the total market value of any
beneficiary's share is not affected by such allocation.
These authorities shall extend to all property at any time held by
my Executor or my Trustee and shall continue in full force until
the actual distribution of all such property. All powers,
authorities, and discretion granted by this Will shall be in
addition to those granted by law and shall be exercisable without
leave of court. No Trustee, Executor or Guardian shall be required
to give bond.
VII. Trustee: I appoint my daughter, SHIRLEY F. CHITTUM, Trustee
of any Trust created herein.
2
VIII. Executor: I appoint my son, G. BARRY STAHL, Executor of
this Will, but if he fails to qualify or ceases to act, I appoint
my daughter, PEGGY ESTOCK, Executrix in his place.
Executed
, 1996.
(Ethel M. S'tahl)
In our presence the above-named Testatrix signed this and
declared it to be her Will, and now at her request, in her
pre~~ a~ i~ p~resence of each other,,, ~ ~we sigmAs~, witnesses:
~/~ ~ . ~ residing at L_~-~ ~]
3
COMMONWEALTH OF PENNSYLVANIA )
)
COUNTY OF LANCASTER )
SS'
I, Ethel M. Stahl, having been duly ~ualified according to
law, acknowledge that I signed the foregoing instrument as my Will,
and that I signed it as my free and voluntary act for the purposes
therein expressed.
Testatrix
We, having been duly qualified according to law, depose and
say that we were present and saw Ethel M. Stahl sign the foregoing
instrument as her Will; that she signed it as her free and
voluntary act for the purposes therein expressed; that each of us
in her sight and hearing and at her request signed the Will as
witnesses; and that to the best of our knowledge she was at the
time eighteen years of age or older, of sound mind and under no
constraint or undue influence.
Witness
Subscribed, affirmed to and
acknowledged before me by
the above-named Testatrix,
and by the witnes~e~ whose
COMMONWEALTH OF PENNSYLVANIA )
)
COUNTY OF LANCASTER )
SS:
I, Ethel M. Stahl, having been duly qualified according to
law, acknowledge that I signed the foregoing instrument as my Will,
and that I signed it as my free and voluntary act for the purposes
therein expressed.
Testatrix
We, having been duly qualified according to law, depose and
say that we were present and saw Ethel M. Stahl sign the foregoing
instrument as her Will; that she signed it as her free and
voluntary act for the purposes therein expressed; that each of us
in her sight and hearing and at her request signed the Will as
witnesses; and that to the best of our knowledge she was at the
time eighteen years of age or older, of sound mind and under no
constraint or undue influence.
Witness
Subscribed, affirmed to and
acknowledged before me by
the above-named TestatriX,
and by the witnesses whose
names appear opposite, on
M-' _ Notarial Seal 1
r~, _ney E. Bradley, Notary Public ~
_ Lit~ Boro, Lancaster Count, I
Gomml~l,on Expires March 27, 1999
;,~L'iL~..__ , ,, .............. J
'02 i"iiiii'i
WILL
OF
ETHEL M. STAHL
LAM/' OFFICES
GIBBEL, KRAYBILL g~ HESS
41 F--~ST OR~xIGE STREET
LANCASTER, PENNSYLVANIA 1760 2
"CERTIFICATION OF NOTICE
.UNDER RULE 5.6(a)'
Name of Decedent:
Date of Death:
Will No.
Adm. No.
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 beneficiaries of the above-captioned
estate on ·
Name
/
Address
co/c.. o
Notice has now been given to all persons entitled thereto under Rule 5.6a) except:
Date:
(Signature)
Telephone
Capacity: ,.-'"'
Personal Representative
Counsel for Personal
Representative
COHHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDI¥IBUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-D601
REV-1S4S EX AFP (09-00)
ZNFORHATZON NOTZCE
AND
TAXPAYER RESPONSE
FILE NO. 21 02-0505
ACN 02122566
DATE 05-08-2002
G ~ STAHL
585q LINGLESTONN RD
HBG PA 17112
TYPE OF ACCOUNT
EST. OF ETHEL M STAHL [] SAVINGS
S.S. NO. 185-07-5181 [] CHECKING
DATE OF DEATH 05-15-2002 [] TRUST
.~UNTY CUMBERLAND [] CERTIF.
REHIT PAYHENT AND FORHS TO:
REGISTER OF NILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CITIZENS BANK has provided the Department with the information listed baloa mhich has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this fora and return it to the above address. This account is taxable in accordance aith the [nharitance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by calling (717) 787-8327.
COMPLETE PART I BELOH# N N SEE REVERSE SIDE FOR FILING AND PAYMENT ZNSTRUCTZONS
Account No. 255-015516-C Date 07-51-1995
Established
Account Balance Z, 0 01.22
Percent Taxable X 5 0.0 0 0
Amount SubSect to Tax 1,0 0 0.61
Tax Rate X .15
Pot,,.ntial Tax Due 150.09
To insure proper credit to your account, two
(2) copies of this notice must accompany your
payment to the Register of Mills. Hake check
payable to: "Register of Rills, Agent".
NOTE: If tax payments ara made within three
($) months of the decedent's date of death,
you may deduct a 52 discount of the tax due.
Any inheritance tax due ail! become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
CHECK
ONE
BLOCK
ONLY
PART
TAX
LTNE
A. N The above information and tax due is correct.
1. You may choose to remit payment to the Register of Rills aith two copies of this notice to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Rills and an official assessment will be issued by the PA Department of Revenue.
B. O The above asset has been or will be reported and tax paid aith the Pennsylvania Inheritance Tax return
to be filed by the decadent's representative.
C. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ baloe.
Zf you indicate a different tax rate, please state your
relationship to decedent:
RETURN -CONPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS
1. Date Established I
2. Account Balance Z
$. Percent Taxable $ ~
~. Amount Subject to Tax q
E. Debts and Deductions 5.
6. Amount Taxable ~
7. Tax Rata 7 ~
8. Tax Due 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on L/ne $ of Tax Computer/on)
Under penalties of perSury, z declare that the fact; ! have reported above are ~rua, correct and
~C~..p~ ~o ~ my knowladg, and bal*af. HOME ("~/~) ~""~/-~/~
-TAXPAYER ~GNATURE TELEPHONE NUMBER ~ATE
GENERAL INFORHATION
1. FA/LURE TO RESPOND #ZLL RESULT ZN AN OFFICZAL TAX ASSESSHENT aJth applicable interest based on information
submitted by tho financial institution.
2. Inheritance tax becomes delinquent nine months after the dacadent's date of death.
$. A joint account is taxable even though the decedent's name ems added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to
death ara fully taxable as transfers.
5. Accounts established jointly between husband end wife more than Dna year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORT[NG INSTRUCTIONS PART I - TAXPAYER RESPONSE
1. BLOCK A - If the Information and computation in the notice are correct and deductions are not being claimed, place an "X"
in block "A" of Part I of the "Taxpayer Response" section. Sign twa copies and submit them with your check for the amount of
tax to the Register of Rills of the county indicated. Tho PA Department of Revenue will issue an official assessment
(Fore REV-154B EX) upon receipt of the return free the Register of #ills.
Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X" in block "B" of Part ! of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individua! Taxes, Dept ZOO601, Harrisburg, PA 17lIB-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and
according to the instructions belom. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-154B EX) upon receipt
of the return free the Register of Nills.
TAX RETURN - PART Z - TAX CONPUTATION
LINE
1. Enter the date the account originally was established or titled in the manner existing at date of death.
ROTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names within one (1) year of death are
taxable fully es transfers. Hoeevar, there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (-~) appears before your first name in the address portion of this notice, the $3,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
2. Enter the total balance of the account including interest accrued to the date of death.
The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE
JOINT ONNERS SURVIVINg JOINT ONNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I BIVIBED BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable ~or assets created within one year of the dacedent's death or accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUNBER OF SURVIVINr- JOINT X 100 = PERCENT TAXABLE
O#NERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of tho decedent and two other persons and established within one year of death by
the decedent.
I nTVTDED BY Z (SURVIVORS) = .SO X 100 = SOZ (TAXABLE FOR EACH SURVTVOR)
The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line
5. Enter the total of the debts and deductions listed in Part 3.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line
7. Enter the appropriate tax rate (line 7) as determined below.
Dele of Death Spouse Lineal Sibling Collateral
07/01/9q ~o 12/$1/9q
01/01/96 ~o 06/50/00 OZ 6Z 15Z
07/01/00 ~o presen~
~The tax rate imposed on the net value of transfers from a deceased child twenty-Dna years of age ar younger at
death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is OZ.
The lineal class of hairs includes grandparents, parents, children, end lineal descendents. "Children" includes natural children
whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants
end step-descendants. "Siblings" era defined as individuals who have et least one parent in common with the decedent, whether by blood
or adoption. The "Collateral" class of heirs includes all other beneficiaries.
CLAIHED DEDUCTTONS PART $ - DEBTS AND DEDUCTIONS CLAIHED
Allowable debts and deductions ere determined as follows:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can furnish proof of payment.
C. nebts being claimed must be itemized fully in Part 3. If additional space is needed, usa plain paper S l/Z" x 11". Proof of
payment may be requested by the PA Department of Revenue.
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 001516
STAHL BARRY G
5834 LINGLESTOWN RD
HARRISBURG, PA 17112
........ fold
ESTATE INFORMATION: SSN: 183-07-5181
FILE NUMBER: 2102- 0305
DECEDENT NAME: STAHL ETHEL M
DATE OF PAYMENT: 08/13/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/15/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
02122566 $150.09
TOTAL AMOUNT PAID:
$150.09
REMARKS: G BARRY STAHL
SEAL
CHECK# 98
INITIALS: CW
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
G D STAHL
5854 LINGLESTONN RD
HBG
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTXCE OF INHERITANCE TAX
APPRAXSEHENT, ALLONANCE OR DXSALLOHANCE
OF DEDUCTXONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
PA 17.'112
DATE 10-07-2002
ESTATE OF STAHL
DATE OF DEATH
FILE NUMBER 21 02-0305
COUNTY CUMBERLAND
SSN/DC 183-07-5181
ACN 02122566
Amount Remitted
RE'V-I~4B EX AFP
ETHEL M
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE
REV-1548 EX AFP (01-02)
RETAIN LOWER PORTION FOR YOUR RECORDS
NOTICE OF XNHERXTANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 10-07-2002
ESTATE OF STAHL
ETHEL M DATE OF DEATH 03-15-2002 COUNTY CUMBERLAND
FILE NO. 21 02-0305 S.S/D.C. NO. 183-07-5181 ACN 02122566
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: CITIZENS BANK ACCOUNT NO. 235-015316-C
TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE
DATE ESTABLISHED 07-31-1993
Account Balance 2,001.22
Percent Taxable X 0.500
Amount Subject to Tax 1,000.61
Debts and Deductions .00
Taxable Amount 1,000.61
Tax Rate X .15
Tax Due I50.09
TAX CREDITS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT
DATE
0B-13-2002
RECEIPT
NUMBER
CD001516
DISCOUNT C+)
INTEREST/PEN PAID C-)
.00
AMOUNT PAID
150.09
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
C IF TOTAL DUE TS LESS THAN 41, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CA), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
150.09 J
.00
.00
.00
PURPOSE OF
NOTICE=
PAYMENT=
REFUND
OBJECTIONS=
ADNIN-
ISTRATIVE
CORRECTIONS=
DISCOUNT~
PENALTY
INTEREST=
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the
reverse side.
-- Hake check or money order payable to= REGISTER OF NILLS, 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-IS13). Applications are available at tho Office of
the Register of Nills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for forms ordering= 1-800-362-2050; services for taxpayers with special hearing and or speaking needs=
1-800-447-3020 (TT only).
Any party in interest not satisfied ~ith the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object ~ithin 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
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
Factual errors discovered on this assessment should be addressed in ~riting 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-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three ($) calendar months after the decedent's death, a five percent
discount of the tax paid is allowed.
The 15~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day
from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982
bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .00016~.
All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which ~ill vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2002 are=
Year Interest Rate Daily Interest Factor Year Interest Rate
Daily Interest Factor
1982 20~ .000548 1992 9X .000247
1982 16~ .000458 1993-199~ 7~ .000192
1984 11~ .000501 1995-1998 9~ .000247
1985 13~ .000356 1999 7~ .000192
1986 10~ .000274 2000 8~ .000219
1987 9~ .000247 2001 9~ .000247
2002 6~ .00016~
1988-1991 11~ .000301
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPATD X NUtIBER OF DAYS DELTNQUENT X DATL¥ TNTERF~T FACTOR
--Any Notice issued after the tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sho~n on the
Notice, additional interest must be calculated.
Name of Decedent:
Date of Death:
Will No.:
STATUS REPORT UNDER RULE 6.12
Admln. 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 w_.~ther actm~n/stration of the estate is complete:
ver No
2. If the answer is No, state when the personal representative reasonably believes
that the adrn~ni.~trafion will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal r__.epr, erentadve file a final account with the Court?
Yer _ No
b. The separate Orphans' Court No. (if any) for the ~ersonal representative's
account is:
c. Did the personal representative state an account informally to the parties
in flaterest? Yes F] No' [-]
Date:
Copier of receipts, releaser, 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.
Capacity:
Signature
N~rr~e
Address'
Telephone No.
[~ Personal Representative
r-] Counsel for personal representative
EV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
I--
Z
IJJ
C~
LU
uJ
I.-
Z
LU
Z
o
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o
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
DATE OF D.EATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
[~'1. Original Return
E~]4. Limited Estate
~---~ 6. Decedent Died Testate (Attach copy of Will)
[~9. Litigation Proceeds Received
[~2. Supplemental Return
E~4a. Future Interest Compromise (date of death after 12-12-82)
[~]7. Decedent Maintained a Living Trust (Attach copy of Trust)
E~10. Spousal Poverty Credit (date of death between 12-3%91 and 1-1-95)
FIRM NAME (If Applicable)
TELEPHONE NUMBER
7/
OFFICIAL USE ONLY
FILE NUMBER
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) O x .0 __ (15)
16. Amount of Line 14 taxable at lineal rate x .0 __ (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19) ~-~
20. []
SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
L-'-] 3. Remainder Return (date of death prior to 12-13-82)
~']5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
[~11. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILII~G ADDRESS
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) (14)
(8)
(11)
(12)
(13)
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (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)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & I0)
12. Net Value of Estate (Line 8 minus Line 11)
13.
COUNTYCODE YEAR NUMBER
2_1 -o £
Decedent's Complete Address:
JSTREETADDRESS /
O,T¥ ,- I; SIc,
STATE
z,P
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
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)
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 + SA. This is the BALANCE DUE. (5B)
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; .......................................................................................... [] [~i~,
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? .. . ..... [] J~,.
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 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.
/ ?//Z..--
DATE
SIGNATU~_E OF P~ERSON R~S~NS~E FOR FILING RETURN
ADDRESS
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
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%
[12 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)
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
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 paren'
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 ar
individual who has at least one parent in common with the decedent, whether by blood or adoption.
· REV-I,508 EX +'(1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
TOTAL (Also enter on line §, Recapitulation) $ ~.. ~.~ ~/~, OO
(If more space is needed, insert additional sheets of the same size)
REV-,1511 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Debts of decedent must be reported on Schedule [.
ITEM
NUMBER
5.
6.
7.
FUNERALEXPENSES:
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
Zip
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
TOTAL (Aisc enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
AMOUNT
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
O B STAHL
5834 LINGLESTONN RD
HBG PA 17112
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 06-28-2004
ESTATE OF STAHL
DATE OF DEATH 0:5-15-2002
FILE NUMBER 21 02-0:505
COUNTY CUMBERLAND
ACN 101
Amount Remitted
RE'V-tS~7 EX AFP (01-0,5)
ETHEL M
MAKE CHECK PAYABLE AND REMIT PAYMENT TO;
REGTSTER OF N]'LLS
CUHBERLAND CO COURT HOUSE
CARL TSLE, PA 1701:5
CUT ALONG TH]*S L]*NE ~'- RETATN LONER PORTTON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-0:5) NOT]'CE OF TNHER/TANCE TAX APPRATSEMENT, ALLONANCE OR DTSALLONANCE OF DEDUCTTONS AND ASSESSMENT OF TAX
ESTATE OF STAHL ETHEL M FTLE NO. 21 02-0:505 ACN 101 DATE 06-28-2004
TAX RETURN NAS: C X) ACCEPTED AS FILED C } CHANGED
RESERVATTON CONCERNTNG FUTURE TNTEREST - SEE REVERSF
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSchedule A)
2. Stocks and Bonds (Schedule B)
S. Closely Held Stock/Partnership Interest CSchedule C)
4. Mortgages/Notes Receivable CSchedule D)
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) C5)
6. Jointly Owned Property CSchedule F)
7. Transfers CSchedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule
10. Debts/Mortgage Liabilities/Liens CSchedule I) ClO)
11. Total Deductions
12. Net Value of Tax Return
14.
Char/table/Governmental Bequests; Non-elected 9115 Trusts CSchedu/e J)
Net Value of Estate Subject to Tax
.00
.00
.00
.00
2r:587. O0
.00
.00
C8)
7,4:50.65
.0O
Cll)
C12)
NOTE:
ASSESSMENT OF TAX:
15. Amount of L/ne 14 at Spousal rate
16. Amount of L/ne 14 taxable at Lineal/Class A rate
17. Amount of L/ne 14 at Sibling rate
18. Amount of L/ne 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS=
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
2,:587.00
5,043.65-
.00
5,04:5.65-
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and
reflect figures that include the total of ALL returns assessed to date.
19 will
els) .00 x O0 = .00
cie) ;~0,0 x 045= .00
([7) ;'00 x 12' = .00
c~e) .00 x 15' = .00
cLg)= . O0
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
-°°I
.00
.00
.00
C IF TOTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED.
[_
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE~ITi
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.