HomeMy WebLinkAbout03-0707PETITION FOR PROBATE and GRANT OF LETTERS
Estate of ]~'~.~ ? c)vq~-', No.
also known as To:
Deceased.
Social Security No. o2 0 ti,.. 2_~ ~' ~ ~
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or ol~r ahthe execut U~ ~
in the last wilt of the above decedent~dated , ~/~/~/
and codicil(s) dated //~/~ , t
Register of Wills for. the,
County of
Commonwealth of Pennsylvania
in the
named
,19
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C~w ~ ~,/ I~ no/ County, Pennsylv~ania,,with
h e.v- last family or principal residence at
(list street, number and muncipality)
-?0 years of age, died ~/! ~/7..x~'~ ,.~)_.-- ,
Decendent, then
at C~
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the wi~o~fg~e~Lfor probate; was not the victim of a killing and was never adjudicated
incompetent: t -
IVl 't
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: /l~tg/tJf'--
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters -7-~,j7~e ~t ?'~,~ ),
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron. .
Sworn to or affirmed and subscribed[-
before me this ~q-~ day oft
· -- i~egist~
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF pENNSYLVANIA
COUNTY OF ~(.~~\a ~a~ J
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of 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.
Estate Of
No.
DECREE OF PROBATE AND GRANT OF LETTERS
, Deceased
AND NOW ~;'kC~OtLt~ Z6 ~ in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before, me,
IT IS DECREED that the instrument(s) dated~ ;fi.'~ ~ d~_.~ ti ;21~,~ ~'~ ~ ~ ~.~ ~, ~ ~
described therein be admitted to probate and filed of record ~s the last will of
~d Letters %&~ m ~ ~'~ ~ '
~e hereby granted to ~a~ ~.~~V~a~ ~ ~&~ ~. E~
Register of Wills
FEES
Probate, Letters, Etc .......... $ ~. ~
~aort~Certificates(U) ... ~ ...... S L ~, ~ ATTORNEY (Sup. Ct. I.D. No.)
l~ent~ncOtation ................ $
TOTAL $ ~ ~q ,~
Filed .~ ~~.. ~,.. ~ ~.~..
PHONE
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
x'x,x~odicil
(each) a subscribing witness to the ~ presented herewith, (each) bei~y qualified according to
law, depose(s) and say(s) that ~'x_ __~ present and saw
the testat , sign the same and that ~ signed as a witness at th~
request of testat in h pres~nd (in txh~l~resence of each other)(in the presence of the
other subscribing witness(e~/
Sworn to or affirmed afl~t~subscribed before
me this f day of (Name)
19__
(Address)
Register
(Name)
(Address)
REGISTER OF WILLS OF(",Ltrrt~o_c~.a r~ ~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) t~. say(s) that
- \ YX~t ! CkC'e_ familiar with the signature of ~V'EIO. c~_3C k: ~iDt~V ~C~
\ fcodicil ~'~ ' ~
that \ ¥'~_cA believe~the signature on the ~n the handwriting of
to the best o}"~"?~ r- knowledge and belief.
Sworn to or affirmed and subscribed before
me this ~--~:~¥~ day of
- Register
(Name)
(Address)
(Name)
(Address)
FIRST CODICIL
OF
LAST WILL AND TESTAMMYr
OF
MARGARET POPOVICI
I, MARGARET POPOVICI, residing at 800 Erford Road, Camp Hill,
Pennsylvania, being of sound mind, rm~nory and understanding and not acting
under undue influence of any person whomsoever, do make, publish and
declare this as and for the First Codicil to my Last Will and Testanent,
dated March 23, 1981, in manner following, to wit:
FIRST: I hereby revoke Paragraph FIFIM of my Last Will and Testament
in its entireties and in its place thereof substitute the follc~-ing:
FIFI~: I hereby noninate and appoint my husband, JOHN
POPOVICI, to be the Executor of this my Last Will and Testanent
with full power and authority to sell, transfer and convey any
or all of my property, real, personal and ~, which in his
discretion he may deem necessary in order to pay my debts and
liabilities or to effect distribution of my estate in accordance
with this my Last Will and Testmnent. In the event that my said
Executor renounces said office, refuses this appointment, prede-
ceases me or for any other reason is unable to serve, then and
in that event, I do hereby nominate, constitute and appoint my
daughter, JANN M. POPOVICI, of 800 Erford Road, Camp Hill,
Pennsylvania, as substituted Executrix of this my Last Will and
Testament and to have all the same rights, privileges and duties
created and conferred by reason of said appointment.
SECCND: In all other respects I confirm my Last Will and Testament
as aforesaid, and I do direct that my Last Will and Testament and this
Codicil be construed and applied as though the provisions of this Codicil
bad been physically written into the above mentioned Last Will and Test~nent.
IN WITNESS WHEREOF, I have hereunto set my band and seal this
day of ~:~ ',~ , 1984.
(SEAL)
SIGNED, SEAT.PO, PUBLISHED and DECLARED by the above-naned Testatrix, MARGARET
POPOVICI.., as and for her Last Will and Testament, in the presence of us, who
at her/~equest, in her presence, and in the presence of each other, all being
present at the,?sm~e ,~ime, have hereunto set our hands as :witnesses.
FIRST CODICIL
OF
LAST WILL AND TESTAMENT
OF
MARGARET POPOVICI
BERMAN,. BOSWELL & TINTNER
315 N. FRONT STREET
P.O. Box 3787
HARRISBURG~ PENNA. 17105
THE LAST WILL AND TESTAMENT
OF
MARGARET POPOVICI
I, MARGARET POPOVICI, of 800 Erford Road, Camp Hill,
Pennsylvania, being of sound and disposing mind and memory, do
make, publish and declare this instrument to be my Last Will and
Testament, in manner and form following:
FIRST: I hereby expressly revoke all wills and codicils
and testamentary writings of whatsoever kind and nature heretofore
made by me.
SECOND: I hereby direct my hereinafter named Executrix
or Executor to pay all my just debts, expenses of administration,
funeral expenses and inheritance tax out of my estate, as soon as
is practicable after my decease.
THIRD: Ail the rest, residue and remainder of my property,
real, personal and mixed, of which I may die seized or possessed,
or over which I may have the power of testamentary disposition, of
whatsoever kind and wheresoever situate, I give, devise and bequeath
unto my husband, JOHN POPOVICI.
FOURTH: Should my said husband predecease me, or should
we die at the same time as the result of the same accident or
disaster, or during a joint illness, or under circumstances that
are such that the order of our deaths cannot be ascertained with
reasonable certainty, then and in any of such events, I hereby
give, devise and bequeath all of my residuary estate unto my
Trustee, in trust for the benefit of my daughter, JANN M. POPOVICI.
The income shall be accumulated and/or used by the Trustee for the
general health and welfare of my said daughter. At the age of
twenty-one (21), fifty (50%) percent of the undistributed income
and principal shall be paid to said child and the balance shall be
payable to said child at the age of twenty-five (25). The income
shall be distributed from said child's share of the trust to the
child at reasonable intervals. If my daughter reaches the age of
twenty-five (25), said daughter's share of the trust shall be
distributed to her. If said daughter shall die before attaining
the age of twenty-five (25), the corpus shall be paid to her
surviving issue.
FIFTH: I hereby nominate and appoint my husband, JOHN
POPOVICI, to be the Executor of this my Last Will and Testament
with full power and authority to sell, transfer and convey any or
all of my property, real, personal and mixed which in his discretion
he may deem necessary in order to pay my debts and liabilities or
to effect distribution of my estate in accordance with this my
Last Will and Testament. In the event that my Executor renounces
said office, refuses this appointment, predeceases me or for any
other reason is unable to serve, then and in that event, I do
hereby nominate, constitute and appoint, ROGER G. SMITH, of 4007
Eastbrook Road, Harrisburg, Dauphin County, Pennsylvania, as
substituted Executor of this my Last Will and Testament and
to have all the rights, privileges and duties conferred and created
by reason of said appointment.
SIXTH: In the event that my husband should predecease
me or we should die at the same time as the result of the same
accident or disaster, or during a joint last illness, or under
circumstances that are such that the order of our deaths cannot
be ascertained with reasonable certainty, then and in any of such
events, I hereby nominate and appoint, RICHARD A. SMITH, of Allen-
town, Pennsylvania, to be the Guardian of my daughter, JANN M.
POPOVICI, during her minority.
SEVENTH: I hereby nominate and appoint, RICHARD A. SMITH,
of Allentown, Pennsylvania to be the Trustee of this Will. The
Trustee shall not be required to give any bond or other security
for the performance of his duties as Trustee. The Trustee shall not
be disqualified or act by reason of his individual interest, direct
or indirect, in any matter of transaction involving the estate of
the trust. The Trustee shall have the power in his absolute dis-
cretion to sell any or part of the real or personal property that
may constitute part of this trust for such price and upon such
terms as he deem advisable. The proceeds of any sale shall be
invested only in such property as is authorized for the investment
of trust funds by the laws of the Commonwealth of Pennsylvania. The
Trustee may borrow money, lease or mortgage when he deems necessary
or desirable in the administration of the trust and shall distribute
in cash or in kind upon the termination of the trust. These powers
shall not be determined to be the limitation of the powers generally
exercised by the Trustee in the administration of the trust.
~ IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ~day of ~ , 1981.
~ (SEAL)
SIGNED, SEALED, PUBLISHED and DECLARED by the above named Testatrix,
MARGARET POPOVI¢I, as and for her Last Will and Testament, in the
presence of us, who at her request, in her presence and in the
-2-
presen.cfof each other, all being present at the same time, have
hereunto ,,set our ~mn~ as witnesses.
residing at ' ., .
~ residing at ~/6bot~ ~t~~ ~
residing at
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
COUNTY CODE YEAR NUMBER
LLI
~oo,
.,
o
0
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
0~'- Iq- 2.C0~ 02.-- l/-
(IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
2°°r - -
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
[~1. Odginal Return
b_.~ 4. Limited Estate
E~6. Decedent Died Testate {Attach copy of Will)
[~9. Litigation Proceeds Received
[~2. Supplemental Return
[~] 4a. Future Interest Compromise (dine of death after 12-12-82)
---]7. Decedent Maintained a Living Trust {Attach copy of Trust)
~--] 10. Spousal Poverty Credit (data of dealh belween 12-31-91 and 1-1-95)
r~3. Remainder Retum (date of death pdor to 1243-82)
[--'~ 5. Federal Estate Tax Return Required
~ 8. Total Number of Safe Deposit Boxes
[~11. Election to tax under Sec. 9113(A) (A~ach Sch O)
NAME ~J~nn ~rlqSlL
FIRM NAME (If Applicable)
TELEPHONE NUMBER
COMPLETE MAILING ADDRESS
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. C~osely 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 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) (9)
10. Debts of Decedent, Modgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
B7 7b"7, 7-~
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)
(11)
(12)
(13)
(14)
t
P 14-o0.
I'~ q
i3q
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19, Tax Due
x .0 (15)
x .12 (17)
x .15 (18)
(19)
Decedent's Complete Address:
STREET ADDRESS
ISTATE p/4,
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount ~'~/¢ ~l/~,5.7 __
Total Credits ( A + B + C )
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E )
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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE,
A. Enter the interest on the tax due.
(1)
(2)
(3)
(4)
(5)
(5A)
(5B)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... [] [~
b. retain the right to designate who shall use the property transferred or its income; ............................................ [] [~
c. retain a reversionary interest; or .......................................................................................................................... [] [~
d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. [] ~
3. Did decedent own an "in trust 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 penury, 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 informalion of which preparer has any knowledge.
_SIGN(~RE OF PER~N[y~.~:.RESPONSIBLE~,, ~--'~-t.-f~..,-'C~ ~FOR FILING RETURN
DATE
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax ra:e 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 RS. §9116(1.2) [72 RS. §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 RS. §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-1503 EX+ (6-98~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
FILE NUMBER
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
TOTAL (Also enter on line 2, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
'7"/
1'2 ~0 2 , .d'~
s '7q 51~, 36,
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I SCHEDULE E I
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
t,~'~ .~ ~?ov;"~ ,,' ~'~ .UMBER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
z//;Z & Z,, '7U
b ~Oo, vv
I0 ,¢b.~..TU
REV-1510 EX+ (6-98~_~
',~'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
~//.-'~ ¢~.,r~-f PO~?O V~i C-/ FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reveme side of the REV-1500 COVER SHEET is
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TEANSFEREE. THEIRRELATIONSHIPTODECEDENTAND DATE OF DEATH %OFDECD'S' EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACHACOPYOFTHEDEEDFORREALESTATE. VALUE OFASSET INTEREST (IFAPPLICABLE) VALUE
TOTAL (Also enter on line 7 Recapitulation) $ 5"7 "~/¢2'7, ~-~,
(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
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A.
1.
FUNERAL EXPENSES:
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
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
__ Zip
Street Address
City State
Relationship of Claimant to Decedent
__ Zip
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
[ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
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
(If more space is needed, insert additional sheets of the same size)
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
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 003213
ERNST JANN M
6 WHITLEY COURT
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 204-26-8467
FILE NUMBER: 2103-0707
DECEDENT NAME: POPOVICI MARGARET
DATE OF PAYMENT: 1 1/07/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 08/19/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $5,976.85
TOTAL AMOUNT PAID:
$5,976.85
REMARKS' JANN M ERNST
SEAL
CHECK# 5400
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
CERTIFICATION OF NOTICE UNDER RULE $.6(a)
Name of Decedent:
Date of Death:
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on dO / J ~_- ·
Name / Address
?
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Name
Telephone (?t~ ~-- ~/'~ - ~
Capacity: ~Personal Representative
Counsel for personal representative
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
MATTHEW EDWARD McMILLEN
Date of Death:
August 9, 2003
Will No. Admin. 0707-2003
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
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:
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 No X
do
Copies of receipts, releases, joinders and approvals of formal or
information accounts may be filed yv, ith th~e421erk of the Orphans'
COurt and may be attached t repo.
John DeLorenzo, Esq.
Goldberg, Katzman & Shipman, P.C.
320 Market Street, P.O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161
Capacity:
X
Personal Representative
Counsel for personal representative
BUREAU OF TND/VZDUAL TAXES
XNHERTTANCE TAX DTVTSZDN
DEPT. ZD0601
HARR/SBURG) PA 171Z8-0601
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOT/CE OF INHERITANCE TAX
APPRAISEHENT, ALLONANCE OR DISALLONANCE
OF DEDUCT/ONS AND ASSESSHENT OF TAX
JANN ERNST
6 NHITLEY CT
CARLISLE
PA 17015
DATE 01-05-ZOOq
ESTATE OF POPOVICI
DATE OF DEATH 08-19-2003
FILE NUNBER 21 05-0707
COUNTY CUHBERLAND
ACN 101
d Aeoun~ Reel~ed
REV-1;q7 EX AFP
HARGARET
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-Z547 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF POPOVICI HARGARET I FILE NO. 21 0:5-0707 ACN 101 DATE 01-05-200~
TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNING FUTURE INTEREST ' SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B} (2)
$. CZosely Held S~ock/Par~nership Zn~eres~ (Schedule C) ($)
~. Hor~gages/No~es ReceivabZe (Schedule D) (~)
$. Cash/Bank Deposi~s/N/sc. Personal Proper~y (Schedule E) (5)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) {7)
8. To*al Asse*s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Cos~s/N/sc. Expenses (Schedule H} (9)
10. Deb~s/Hor~gage Liabilities/Liens (Schedule /) (10)
11. To*al Deductions
12. Na~ Value of Tax Re~urn
15.
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Ne~ Value of Es~a~e SubSec~ *o Tax
79~578.:56
.00
10~86:5.76
.00
.00 NOTE: To /nsure proper
cred/~ ~o your account,
subei~ ~he upper portion
.00 of ~his fore ~l~h your
~ex payment.
57~767.26
(8)
8,qO0.O0
.O0
NOTE:
ASSESSNENT OF TAX:
15. Aeoun~ of L/ne lq e~ Spousal ra~e
16. Aeoun~ of L/ne lq ~axable a~ Lineal/Class A re~a
17. Aeoun~ of Line 1~ a~ Sibling re~e
18. Aeoun~ of Line 1~ ~axeble a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYHENT RECEZPT D/SCOUNT (+)
DATE NUHBER /NTEREST/PEN PA/D (-)
11-07-200:5 CD00:521:5 :51~.57
1R8,209.:58
(11) 8.~.Ofl. O0
(12) 1:59,809. :58
(13) . O0
(1~) 1:59,809. :58
Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19
reflect figures that include the total of ALL returns assessed to date.
(1.;) .00 X O0 = .00
(16) 159,809.:58 x 0~5= 6,291.q2
(17) .00 x 12 = . O0
(28) .00 x 15 = .00
/F PA/D AFTER DATE /ND/CATED, SEE REVERSE
FOR CALCULATION OF ADD/TZONAL INTEREST.
ANOUNT PAID
(19)= 6,291 .q2
5,976.85
TOTAL TAX CREDIT ] 6,291.~2
BALANCE OF TAX DUEJ .00
ZNTEREST AND PEN. I .00
TOTAL DUE I .00
IF TOTAL DUE /S LESS THAN $1, NO PAYHENT /S RE~U/RED.
TOTAL DUE IS REFLECTED AS A 'CRED/T' {CR), YOU HAY BE DUE,_
REFUND. SEE REVERSE S/DE OF TH/S FORH FOR INSTRUCTIONS.) ~-~
RESERVATION:
Estates of decadents dying on or before December 1Z, 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) benaficiaries of the decedent after tho expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class D (collateral) rate on any such futura interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
D/SCOUNT:
PENALTY:
INTEREST:
To fulfilt the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Saction 91~0).
Detach the top portion of this Notice and subeit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILES, AGENT
A refund of a tax credit, which was not requested on the Tax Raturn, may be requested by completing an "Application
for Refund of Pennsylvania inheritance and Estate Tax" (REV-iS15). Applications are available at the Office
of the Ragistar of Hills, any of the Z3 Revenue District Offices, or by calling the special Z~-hour
answering service for fores ordering: 1-800-36Z-Z050; sarvicas for taxpayers with special hearing and ! ar
speaking needs: 1-80O-q~7-3OZO (TT only).
Any party in interest not satisfied with the appraisement, alloeance, 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. Z81021, Harrisburg, PA 171ZD-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of IndividuaI Taxes, ATTN: Pest Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
[f any tax due is paid within three (3) colander months after the decedent's death, a five percent (EX) discount of
tha tax paid is allowed.
The 15Z tax amnesty nan-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of tha 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 dalinquancy, or nine (93 months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016~. AlZ taxes which became delinquent on and after
January l, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 ara:
Interest Daily Interest Daily Interest Daily
Year Rata Faotor Year Rata Factor Yea.~r Rate Faotor
1982 ZOZ .0005~8 1987 9Z .O00Z~7 1999 7Z .00019Z
1985 16Z .000~38 1988-1991 XIZ .000501 ZOOO DX .000Z19
1986 112 .000301 1992 92 .000Z¢7 ZOO1 92 .000267
1985 13Z .000356 1993-199~ 7Z .O0019Z ZOO2 62 .00016~
1986 IOZ .O0027~ 1995-1998 92 .O00Z~7 2003 5Z .000137
--Interest is calculated as follows:
[NTEREST= BALANCE OF TAX UNPATD X NUI~BER OF DAYS DELTNQUENT X DATLY I'NTEREST FACTOR
--Any Notice issued after the tax becomes delinquent wi11 reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after tha interest computation date shown on the
Notice, additional interest must be calculated.