HomeMy WebLinkAbout04-0398PETITION FOR PROBATE and GRANT OF LETTERS
Estate of
also known as
WILLIAM L. CHESTNUT
Deceased
Social Security No. 178-16-4708
No.
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner is 18 years of age or older and the Executrix named in the last will of the above
decedent, dated October 11,1993 and codicil(s) dated [none].
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or
principal residence at 2093 Newville Road, Plainfield, West Pennsboro Township.
Decedent, then 81 years of age, died January 12, 2003, at 2093 Newville Road, Plainfield,
Pennsylvania.
Except as follows, decedent did not marry, was not divorced and did not have a child bom or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ unestimated
(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: None
WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented
herewith and'the grant of letters testamentary thereon.
Bertha C. Chestnut
2093 Newville Road
P.O. Box 109
Plainfield, PA 17081
(717) 243-1343
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
The petitioner above-named swears or affirms that the statements in the foregoing petition are true
and correct to the best of the knowledge and belief of petitioner and that as personal representative of the
above decedent, petitioner will well and truly administer the estate according to law.
Sworn to or affihmed and subscribed f~-~/~z.4 (~ ~ ~~¥~/(7~
~~~s~o~, ~f~:~ lge~--erthaC. C hes~n'-~t
-']:;~t~ 4~ .~Re gister,j
Estate of William L. Chestnut, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW, (~D~ c~O~o, r~f~lb4, in consideration ofthe petition on the reverse side
hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated October 11, 1993, described therein be admitted to probate
and filed of record as the last will of William L. Chestnut and Letters Testamentary are hereby granted
to Bertha C. Chestnut.
Will Book
Page
FEES
Probate, Letters, Etc.
Short Certificates(2. )
' o
Filed
TOTAL
4-7 q-
Edward L. Schorpp, Esquire (17495) / ~'~"~]
ATTORNEY (Sup. Ct. I.D. No.)
MARTSON DEARDORFF WILLIAMS & OTTO
10 East High Street
Carlisle, PA 17013
(717) 243-3341
F:~FILES~DATAFILE~ESTATES\ 10791 - 1 .letters.les
his is to certify that the information here given is correctly copied from an original certificate of death dub' filcd with me as
Local Registrar. The original certificate wile be.~-brwardcd to thc State Vital Records Office for permanent, fiii.g.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 8870153
No.
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
I,. H [,.178 _ 16 -4708 I, Jan. 12, 2003
s. 81 ~. ~ ~ ~" : - · ' ' ~' ~s,,~u
'Pe . . . ~ m ~.~.
Cumberland g..n T.p. 1~093 Ne.vzZle Rood Pla~nf~eldJe'--'--'"" .... ],. White
Electric ,,. Supervisor I,,. ~ I-. "'~ t o.,~., [., ~ Be~,~ha C. Shellehame
.,.~.,, ~a. ~ ,,,.~.~ Hest Penn
F. %1. BOX ~.~ ACTUAL
Plainfield, Po. 17081 F'~.
Harry L, Chestnut
Bertha C. Chestnut
,~.c,~Cumberland
Jan. 15, 2003
I-, oo~ ~ol
Olem27)Typlm'ptlnl Steven L. Hotleber_cl HD.
8§0 Wolnu'l- Bottom ~ood
3,. CarlisIe~Penna. I7U13
L~ST WILL AND TEST~IENT
OF
WILLIA~ L. CHESTNUT
I, WILLIAM L. CHESTNUT, a legal resident o~..West
Pennsboro Township, Cumberland County, Pennsylvania,~being~f
sound and disposing mind, memory, and understanding, do hereby
make, publish, and declare this as and for my Last Will
Testament, hereby revoking all other wills and codicils
heretofore made by me.
FIRST: I direct that all my just debts and funeral
expenses, including my grave marker, shall be paid from thev
assets of my estate as soon as practicable after my decease~~
SECOND: I direct that all taxes that may be assessed
in consequence of my death, of whatever nature and by whatever
jurisdiction imposed, shall be paid from my residuary estate as a
part of the expense of the administration of my estate.
THIRD: I devise and bequeath the residue of my
estate, of every nature and wherever situate, to my wife, BERTHA
C. CHESTNUT, provided she shall survive me by thirty (30) days.
Should my wife, BERTHA C. CHESTNUT, predecease me or die on or
before the thirtieth day following my death, I devise and
bequeath the residue of my estate, of every nature and wherever
situate, to my son, TOMMY L. CHESTNUT, also known as Tomm L.
Chestnut.
FOURTH: I nominate, constitute and appoint my wife,
BERTHA C. CHESTNUT, Executrix of this, my Last Will and
Testament. In the event of the renunciation, death, resignation,
or inability to act for any reason whatsoever of the said BERTHA
C. CHESTNUT, I nominate, constitute, and appoint TOMMY L.
CHESTNUT, also known as TOMM L. CHESTNUT, Executor of this, my
Last Will and Testament. In the event of the renunciation,
death, resignation, or inability to act for any reason whatsoever
of the said TOMMY L. CHESTNUT, also known as TOMM L. CHESTNUT, I
nominate, constitute and appoint EDWARD B. SHELLEHAMER, Executor
of this, my Last Will and Testament. I hereby relieve my
Executrix or her successor from the necessity of posting security
in connection with their duties as such in any jurisdiction in
which they may be called upon to act, insofar as I am able by law
so to do.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, consisting of
typewritten pages, each of which bears my signature, this //~/~z
day of ~;~ , 1993.
Signed, sealed, published, and declared by the above-
named Testator, WILLIAM L. CHESTNUT, as and for his Last Will and
Testament, in the presence of us, who, at his request, in his
sight and presence, and in the sight and presence of each other,
have hereunto subscribed our names as witnesses.
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA )
:
COUNTY OF CUMBERLAND )
SS.
I, William L. Chestnut, Testator, 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;~ that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
Sworn or affirmed to and acknowledged before me by
WilliamaL. Chestnut, the Testator, this ~1~ day
of ~.~)Q.~A~.~ , 1993.
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
We, Edward L. Schorpp and~ ~._~ ~. ~~
the witnesses whose names are signed to the attached or foreao~n~
instrument, being duly qualified according to law, do de ose=a~=
P
say that we were present and saw Testator sign and execute the
instrument as his Last Will; that William L. Chestnut signed
willingly and that he executed it as his free and voluntary act
for the purpose therein expressed; that each of us in the hearing
and sight of the Testator signed the Will as witnesses; and that
to the best of our knowledge the Testator was at that time
eighteen or more years of age, of sound mind, and under no
constraint or undue influence.
Sworn mr a~f, firm~d~nd subscribed to before me by Edward
L. Schorpp And ~0~T--~-~~c , witnesses, this //~J~'
day of ~~ , 1993.
itness, Edward 'L. Sc~o~pp SEAL)
Witness
(SEAL)
"NOTARIAL SEAL -
SUSAN K. GUYER, Notary Public
Carlisle, Cumberland County
My Commission Expires Sept 4.1995
(SEAL)
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of
also known as
WILLIAM L. CHESTNUT
Deceased.
Social Security No. 178-16-4708
No.
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner is 18 years of age or older and the Executrix named in the last will of the above
decedent, dated October 11,1993 and codicil(s) dated [none].
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or
principal residence at 2093 Newville Road, Plainfield, West Pennsboro Township.
Decedent, then 81 years of age, died January 12, 2003, at 2093 Newville Road, Plainfield,
Pennsylvania.
Except as follows, decedent did not marry, was not divorced and did not have a child bom or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ unestimated
(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: None
.
WHeREFORE,petitioner respectfully requests the probate of the last will and codicil(s) presented
herewith antffhe grant of letters testamentary thereon.
Bertha C. Chestnut
2093 Newville Road
P.O. Box 109
Plainfield, PA 17081
(717) 243-1343
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
:SS.
COUNTY OF CUMBERLAND )
The petitioner above-named swears or affirms that the statements in the foregoing petition are true
and correct to the best of the knowledge and belief of petitioner and that as personal representative of the
above decedent, petitioner will well and truly administer the estate according to law.
Sworn to or a ffi,'~ned and subscribed ~~ (~ O ~~~/~(~ ~'
~~~~ ~~:~ B~ertha C. ChestnUt
F:\FILES\DATAFILE\ESTATES\ 10791 - 1 .notic¢.cer
Name of Decedent:
Date of Death:
File No.
To the Register:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
William L. Chestnut
January 12, 2003
21-04- oZq~
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 or
about April 26, 2004.
Mrs. Bertha C. Chestnut
P.O. Box 109
Plainfield, PA 17081
Mr. Tomm L. Chestnut
1212 Capital Street
Harrisburg, PA 17102
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A
Date: April 26, 2004 Signature
Name
MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISeURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY' [
FILE NUMBER
21 04 Ozq~
COUNTY CODE YEAR NUMBER
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
CHESTNUT, WILLIAM L. 178-16-4708
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
01/12/2003 07/23/1921 REGISTER OF WILLS
IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) NUMBER
CHESTNUT, BERTHA C.
[] 1. Original Retum [] 2. Supplemental Retum []
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after []
12-12-82)
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0
of Will) copy of Trust)
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between []
5. Federal Estate Tax Retum Required
8. Total Number of Safe Deposit Boxes
11,Election to tax under Sec. 9113(A) (Attach Sch O)
12-31-91 and 1-1-95)
THIS SECTION MUST. BE COMPLETED. ALL CORRESPONDENCE AND coNFIDENTIALTAX INFORMATION SHOULD BE DIRECTED TO:
',~ME
Edward L. Schorpp, Esquire
FIRM NAME (If applicable)
Martson Deardorff Williams & Otto
COMPLETE MAILING ADDRESS
Ten East High Street
Carlisle, PA 17013
tELEPHONE NUMBER
717/243 -3341
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 Property (Schedule F) (6)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous N'on-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)
Non~.
1,590.80;
None
None
None
None
None
OFFICIAL USE ONLY
(8)
1,590.80
(11)
12. Net Value of Estate (Line 8 minus Line 11)
(12)
1,590.80
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)
(13)
(14)
1,590.80
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, 1,590.80
or transfers under Sec. 9116(a)(1.2)
16.Amount of Line 14 taxable at lineal rate
x .00 (15)
x .045 (16)
0.00
0.00
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
20. []
(19)
' >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH<<
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
CITY Plainfield
STATE PA ZiP 17081
2093 Newville Road
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
lnterestJPenalty if applicable
D. Interest
E. Penalty
(1)
Total Credits (A + B + C) (2)
Total InterestJPenalty (D + E)
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
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.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(5A)
(5B)
0.00
0.00
0.00
0.00
0.00
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; .................................................................................. L==J [~
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.
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
-- SIGNATURE OF PREPAREF~ OTHE~ TI-~"~ REPRF~'J;~E
Edward L. Sehorpp, Esquire
ADDRESS
P.O. Box 109
Plainfield, PA 17081
DATE
ADDRESS
ADDRESS
Ten East High Street
Carlisle, PA 17013
DATE
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 return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116
1.2) [72 P.S. {}9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
CHESTNUT, WILLIAM L. 21 - 04 -
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE OF
NUMBER DESCRIPTION UNIT VALUE DEATH
1 40 shares, SPX Corporation 39.77 1,590.80
TOTAL (Also enter on line 2, Recapitulation) 1,590.80
RE,V-1513 EX+ (9-00) ~
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
CHESTNUT, WILLIAM L. 21 - 04 -
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
Do Not List Trusteels~
Io TAXABLE DISTRIBUTIONS (include outdght spousal distributions)
1 Bertha C. Chcsmut iWife Entire Estate
P.O. Box 109
Plainfield, PA 17081
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II, 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
L~ST WILL ~ND TESTAMENT
OF
WILLIAM L. CHESTNUT
I, WILLIAM L. CHESTNUT, a legal resident of West
Pennsboro Township, Cumberland County, Pennsylvania, being of
sound and disposing mind, memory, and understanding, do hereby
make, publish, and declare this as and for my Last Will and
Testament, hereby revoking all other wills and codicils
heretofore made by me.
FIRST: I direct that all my just debts and funeral
expenses, including my grave marker, shall be paid from the
assets of my estate as soon as practicable after my decease.
SECOND: I direct that all taxes that may be assessed
in consequence of my death, of whatever nature and by whatever
jurisdiction imposed, shall be paid from my residuary estate as a
part of the expense of the administration of my estate.
THIRD: I devise and bequeath the residue of my
estate, of every nature and wherever situate, to my wife, BERTHA
C. CHESTNUT, provided she shall survive me by thirty (30) days.
Should my wife, BERTHA C. CHESTNUT, predecease me or die on or
before the thirtieth day following my death, I devise and
bequeath the residue of my estate, of every nature and wherever
situate, to my son, TOMMY L. CHESTNUT, also known as Tomm L.
Chestnut.
FOURTH: I nominate, constitute and appoint my wife,
BERTHA C. CHESTNUT, Executrix of this, my Last Will and
Testament. In the event of the renunciation, death, resignation,
or inability to act for any reason whatsoever of the said BERTHA
C. CHESTNUT, I nominate, constitute, and appoint TOMMY L.
CHESTNUT, also known as TOMM L. CHESTNUT, Executor of this, my
Last Will and Testament. In the event of the renunciation,
death, resignation, or inability to act for any reason whatsoever
of the said TOMMY L. CHESTNUT, also known as TOMM L. CHESTNUT, I
nominate, constitute and appoint EDWARD B. SHELLEHAMER, Executor
of this, my Last Will and Testament. I hereby relieve my
Executrix or her successor from the necessity of posting security
in connection with their duties as such in any jurisdiction in
which they may be called upon to act, insofar as I am able by law
so to do.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, consisting of ////~z
typewritten pages, each of which bears my signature, this ~
day of d~i~~ , 1993.
Signed, sealed, published, and declared by the above-
named Testator, WILLIAM L. CHESTNUT, as and for his Last Will and
Testament, in the presence of us, who, at his request, in his
sight and presence, and in the sight and presence of each other,
have hereunto subscribed our names as witnesses.
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA )
:
COUNTY OF CUMBERLAND )
SS.
I, William L. Chestnut, Testator, 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;. that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
Sworn or affirmed to and
Willian~L. Chestnut, the Testator,
· _. , 1993 .
acknowledged before me by
this }!~)~ day
~-~to'~ Wil~f~ L. ~hestnut
N o~a r~ Publ isi !:] .
SUSAN K. GUY[R, Notary Public |
Carlisle, Cumberland C~unty ~
Commission ~~
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
We, Edward L. Schorpp and ~(~I_Q~-~ · .~./~J~ ,
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 Testator sign and execute the
instrument as his Last Will; that William L. Chestnut signed
willingly and that he executed it as his free and voluntary act
for the purpose therein expressed; that each of us in the hearing
and sight of the Testator signed the Will as witnesses; and that
to the best of our knowledge the Testator was at that time
eighteen or more years of age, of sound mind, and under no
constraint or undue influence.
Sworn .~.r^affirmed ~nd subscribed to before me by Edw~dz
L. Schorpp .~,n,d ~,~C,~ ~'~. ~L~-~-IC , witnesses, this ~! ~'
day of ~iiQ~~ , 1993. '
Witness
(SEAL)
Not~rY~Public% ~
..... ~OTARIAL SEAl'
SUSAN K. GUYER, Notary Public
Carlisle, Cumberlane County
My Commission Expires Sept. 4,1995J
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21 04 00398
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
CHESTNUT, WILLIAM L. 178-16-4708
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
01/12/2003 07/23/1921 REGISTER OF WILLS
~z
O0
z
IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
CHESTNUT, BERTHA C.
[] 1. Original Retum [] 2. Supplemental Return
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
12-12-82)
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between
12-31-91 and 1-1-95)
] 3. Remainder Retum (date of death prior to 12-13-82)
[] 5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
[] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAx INFoRMATIoN SHOULD BE DIRECTED TO:
lAME
Edward L. Schorpp, Esquire
FIRM NAME (If applicable)
Martson Deardorff Williams & Otto
COMPLETE MAILING ADDRESS
Ten East High Street
Carlisle, PA 17013
'ELEPHONE NUMBER
717/243-3341
None
1,590.80
None
None
None
None
None
,.OFFICIAL USE ONLY
(8) 1,590.80
(11)
(12) 1,590.80
(13)
(14) 1,590.80
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 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, 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)
x .00 (15) 0.00
x .045 ~16)
x .12 (17)
x .15 (18)
(19) 0.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, 1,5 9 0.8 0
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. []
>> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH <<
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
2093 Newville Road
CITY
Plainfield
STATE PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
z2 17081
(1)
Total Credits (A + B + C) (2)
3. InterestJPenalty if applicable
D. Interest
E. Penalty
Total InterestJPenalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
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. (5)
A, Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
0.00
0.00
0.00
0.00
0.00
(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; .................................................................................. [] []
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? ..............................................................
If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ....................................................................................................................... [] []
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] []
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... [] []
AS PART OFTHE RETURN.
3.
4.
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
;lut __ /) ~ L- P.O. Box 109
,~ ~)~ Plainfield, PA 17081
S GN~TUR~OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
DATE
DATE
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS
DATE
carlisle, PA 17013
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 rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116
1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
CHESTNUT, WILLIAM L. 21 - 04 - 00398
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE OI
NUMBER DESCRIPTION UNIT VALUE
DEATH
1 40 shares, SPX Corporation 39.77 1,590.80
TOIAL (Aisc entor on line 2, Roeapitulation) 1,590.80
REV-'~513 EX+ (9-00)~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
CHESTNUT, WILLIAM L.
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21- 04- O~q~
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Bertha C. Chestnut Wife Entire Estate
P.O. Box 109
Plainfield, PA 17081
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. 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
BUREAU OF TND/VZDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. 280601
HARRISBURG, PA 17118-0601
CONNONWEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
EDWARD L SCHORPP
HARTSON ETAL
10 E HIGH ST
CARLISLE
PA 17015
DATE 06-1q-200q
ESTATE OF CHESTNUT
DATE OF DEATH 01-12-2005
FILE NUHBER 21 0q-0~98
COUNTY CUHBERLAND
ACN 101
I Aeoun~ Reei'l:'l:ed
WILLIAM L
HAKE CHECK PAYADLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF CHESTNUT WILLIAH L FZLE NO. 21 0~-0598 ACN 101 DATE 06-1q-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST- SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estate (ScheduZe A) (1)
2. Stocks end Bonds (Schedule B) (2)
3. Closely Held S*ock/Par*nership Zn~eres~ (Schedule C) (3)
q. Hot,gages/No,es Receivable (Schedule D) (q)
5. Cash/Dank Deposi~s/Nisc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
.00
1~590.80
.00
.00
.00
.00
.00
NOTE: To insure proper
credi~ ~o your account,
submit ~he upper portion
of ~hi; fore wi~h your
tax payment.
(a) 1,590.80
APPROVED DEDUCTIONS AND EXEHPTZONS: .00
9. Funeral Expanses/Ada. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Hor~gage Liabilities/Liens (Schedule Z) (10) .00
11. Total Deductions (11)
12. Nat Value of Tax Re~urn (12)
15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
lq. Ne~ Value of Es~a*e Subjec~ ~o Tax
NOTE:
.Off
1,590.80
.00
1,590.80
19. Principal Tax Due
TAX CREDTTS:
PAYMENT RECETpT
DATE NUMDE,...R.
1,590.80 x O0 = .00
· 00 x Oq5= .00
· O0 x 12 = . O0
· O0 x 15 = . O0
(19)= . O0
DISCOUNT (+)
.~'I'_ERE~,T/PEN pA'rD (-)
ZF PA/D AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL /NTEREST.
ANOUNT PAZD
TOTAL TAX CREDIT I .00
DALANCE OF TAX DUEl .00
INTEREST AND PEN. .00
TOTAL DUE .00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDTT" (CR),, YOU NAY BE DUE
A REFUND. SEE REVERSE STDE OF TH/S FORM FOR TNSTRUCTTONS.)V~
ASSESSNENT OF TAX:
15. Amount of Line lq a~ Spousal ra*e (15)
16. Aeoun'l: of Line lq taxabXa et Lineal/Class A rate (16)
17. Aeoun~C of Line lq a~ Sibling rate (17)
18. Aeoun~ of Line Zq ~axable et CoXXetera1/Cl~ss B rate (18)
Xf an assessment was issued previously, 11nas 1~, 15 and/or 16, 17, 18 and 19 w111
reflect flgures that include the total of ALL returns assessed to date.
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND [CR}:
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
1ifa or for years, the Coaaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
Ta fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S.
Section 91qO).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Make 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 ba requested by completing an *'Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-Ii13). Applications ara available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special lq-hour
ansaaring service for forms ordering: 1-800-362-Z050~ services for taxpayers aith special hearing and / or
speaking needs: 1-800-4~7-30Z0 iTT only),
Any party in interest not satisfied with the appraisement, allowance, or disalloaance 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 Oapartmant of Revenue, Board of Appeals, Oapt. ZSiOZ1, Harrisburg, PA 17ilS-lOll, OR
--election to have the matter determined at audit of ~a a¢oount of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should bm addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone [7173 787-650S. Sea page S 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 throo (3) calendar months altar the decadent's doeth, a riva porcont (SZ) discount of
the tax paid is allowed.
The lSZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after
January l, 1982 will bear interest at a rate which mill vary free calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 ara:
Interest Daily Interest DaiIy Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
X981 201 .0005¢8 ~'~'8-1991 Ill .O003OX ~ 91 .OOOZ¢7
1983 16Z .000q38 X991 9Z .0002q7 2002 6Z .00016¢
198¢ llZ .OOO301 1995-199¢ 71 .O00ZeZ 2003 51 .000137
1985 131 .000356 1995-1998 9Z .0001¢7 ZO0¢ qZ .000110
1986 lOX .OOOZ7~ 1999 71 .O0019Z
1987 lOX .00017¢ ZOO0 72 .000191
--Interest is calculated as follows:
INTEREST -- BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
boyond the data of the assessment. If payeont is mmda altar the interest computation data shown on the
Notice, additional interest must ba calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-/5¢7 EX &FP
EDWARD L SCHORPP
MARTSON ETAL
10 E HIGH ST
CARLISLE
L~ _~;.,:* ' · ~ ~ i~TE OF
,,u~r,, ~ D:~E OF DEATH
FILE NUMBER
08-OZ-ZOOq
CHESTNUT
01-12-2005
21 0q-0598
CUMBERLAND
101
Amount Remitted
WILLIAM L
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARL/SLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CHESTNUT WILLIAM L FILE NO. 21 0q-0598 ACN 101 DATE 08-02-200q
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
q. Mortgages/Notes Receivable (Schedule D)
$. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
Net Value of Tax Return
NO. 01
.00
1~590.80
.00
.00
.00
.00
.00
(8)
.00
.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax paynent.
1,590.80
(11) . Go
(12) 1,590.80
15.
NOTE:
ASSESSMENT OF TAX:
15. Amount of Line lq at Spousal rate
16. Amount of Line lq taxable at Lineal/Class A rate
17. Amount of Line lq at Sibling rate
18. Amount of Line lq taxable et Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER ZNTEREST/PEN PAID (-)
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) . O0
Nat Value of Estate Subject to Tax (lq) $,181.60
If an assessment was $ssued previously, lanes 14, 15 and/or 16, 17, 18 and 19 ,AZ1
reflect figures that include the total of ALL returns assessed to date.
(15) :3,181.60 x O0 : .00
(16) .00 x Od. 5= .00
(17) . O0 x 12 = . O0
(IS) .00 x 15 = .00
(19)= . O0
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
.00
.00
.00
( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REgUZRED.
ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE(~'"
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATIOH:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
/STRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 19BI -- if any future lntmrmst in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Coaaonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S.
Section 91~0).
Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of #ills, any of the Z5 Revenue District Offices, or by calling the special Z~-hour
answering service for fores ordering: 1-800-56Z-2050; services for taxpayers aith special hearing and / or
speaking needs: 1-800-~qT-30ZO (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object eithin sixty (60) days of receipt of
this Notice by:
--aritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171Za-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 Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, 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.
~f any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tine period as you wouId 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 (93 months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 200~ are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20Z .0005~8 ~'~6-1991 IZZ .000301 L~ 9Z .O00Zfi7
1983 16Z .000~58 1992 9Z .O00Zq7 ZOOZ 6Z .OO016q
198~ 112 .000301 1995-199~ 72 .O0019Z 2005 5Z .000157
1985 152 .000356 1995-1998 9Z .O00Z~7 ZOOq qZ .000110
1986 IOZ .O00Z7~ 1999 7Z .00019Z
1987 lOX .O00ZT~ ZOOO 7Z .OOO19Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
REGISTER OF WILLS OF CUMBERLAND COUNTY
STATUS REPORT UNDER RULE 6.12
(For Resident Decedents Dying After July 1, 1992)
Name of Decedent: WILLIAM L. CHESTNUT
Date of Death: January 12, 2003
File No.' 2004-0398
Social Security No.: 178-16-4708
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the followin&with respect
to 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 cotnplete:
3. If the answer to No. 1 is Yes, state the following:
ao
Did the personal representative file a final account with the Court?
Yes __ No x
bo
The separate Orphans' Court No. (if any)for the personal
epresentattve s account ts:
Co
Did the personal representative state an account informally to the parties in
interest?
Yes ~ No x
Date: August 9, 2004
Copies of receipts, releases, joinders and approvals of formal or infor~nal accounts
may be filed with the Clerk of the Orphans' Court and may be attached to this report.
S i g n a t u ~,~55557~~
Name: Edward L. ~ctTtorpp,,~ssqu~-re
Address: MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Counsel for personal representative
F:\F1LES\DATAFILE\ESTATES\ 1079 I- I srep