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HomeMy WebLinkAbout02-1164~~,• ~1 °a: ui a„ +~ ll`~,~ a } ~:. ,* \~ ,~ i> .' . ~ ~~~-. S ~ .. ~ t ~~ ~ -, -,...~'..-a ~ J 0 .~' ~` ~~~ a~ 1 ~~ ~w~ V V` i„" 'A~\~\ ~ ~ \ ~ ~ \ \ ~ ~~ ~ ~D I~ i ~ ~y,! , ~, r~i ~l i ~ t~, i ,-; ' ~~ ~ ~ ;~~ ~ `~~ ~~ ~ ~~ Vc ~' ~~ y }*_ # ~ a ~. y -_`~' ~~ ~o .> ~ ~~ ~~ :~ ~~ ``\\a~ ~ti V +r. .e ~ ~-~ •~. ~,: ~ ~ **~ .\ ~ 1\ ~ \ ..: ~. I ~ `'' ~ti vl 1 ~ .~ ~}' ~~ ~ ~~ ~, , ~ ~ G ~~- ,~ %_. ~!' ~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 INFORMATION NOTICE AND TAXPAYER RESPONSE REtl-1545 EX AFP (09-00) FILE N0. 21 ACN 02152729 DATE 12-19-2002 c MARIE BECHTEL 3404 BEDFORD DR CAMP HILL PA 1701'1 TYPE OF ACCOUNT EST. OF ANN T NEELY ® SAVINGS S.S. N0. 181-32-4197 ^ CHECKING DATE OF DEATH 10-24-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. f/ REMIT__ PAYMENT AND FORMS TO ___ ___ REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed below which 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 form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth .f Pa.:....~~....._... ,^,u,.~_.a.o c~~ ~o a: s.. :..,.. ..d...:ng :71.. ..,. ..327. COMPLETE PART^1 BELOW * * ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS ~/ Account No. 5130092209 Account Balance Percent Taxable Anount Subject to Tax Tax Rate y~ Potential Tax Due Date 04-24-1996 Established 1,263.89 x 50.000 631.95 x .15 4.79 To insure proper credit to your account, two ~~ (21 cople5 of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent^. NOTE: If tax payments are Wade within three (3l months of the decedent's date of death, you nay deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PARr TAXPAYER RESPONSE ~ ^ ;~;~~;tt;t~~~t~~;~~~~~u~:;:;~#~t~::~:::::::t~~~~;;~#(~_~Nr~~~~A€B'Alt: he above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with 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 CHECK Wills and an official assessment will be issued by the PA Department of Revenue. C 0 N E ~ BLOCK B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N LY to be filed by the decedent's representative. C. ^ The above information is incorrect and/or debts and deductions were paid by you. You must complete PART 2^ and/or PART 3^ below. PART If you indicate a dsfferent tax rate, please state your i i ~a#~ ii~':izE~~ iY17~=s"i'i. ~ `zi iii:. `` . ;:~ i 2 . t : relatlonshlp to deceden ::~ ::~ :::;: ~: st:sr:::,,[:;:: iiiiiifiiii~iii`ri~i':iii" _: ~::-::::::-::-::::::~ :::::~:`:~::!:::::.::-:::::::-::::-::i-:I,~:-:::y,~°:~ iii ~;"i :i~~~~le:if:~~s~s~:lC1(Aiii~[~si~i= TAX RE TURN COMPUTATION OF TAX ON JOINT TRUST #?i~` ii :~;:~;:;;~ ACCOUNTS ....._~3 ;::~:~,:~:~;:~ ;:~;:~;:~;,_;:~;:_;:~;:~;:;:;:~;~;;~~;:;:;:= ::::::::::::::::::::::::::::::::::::::: LINE 1. stablished 1 Date E ~::~::~; s~~~~~= ~~~~~~ lV=~~~`'~~~_~t~~f~~~~~'_'~~~~'': 2. once 2 Account Bal '~~~_€~~';~~ ::: ~~~~~~ ~i~€~€~~i~~'€'€`€'€=~~s~~~i~€~€€i~~ ~~° :::~::~::::;:::::::::~::~::~;:~::::::::~::::::: :::::::: : : : s:~::~s::::: : : s:: 3. 3 cent Taxable Per 1 ::::::::::::: ~EEf:~ll€~~€s€;€~ X ::::::::::~- : : : ~ : : : €~€i~€;i~~`~~~~~~€;;;?~i~i~;~t~€~rE~~~~~~;;;'°~r~;€ 4. ~ b 'ect to Tax 4 Anount Su i~i~i~is:: :::: •:: ~'°.~'"~' • ~ '~~~~~~~`~_ ~ ~~~l~~~~s'~~' ~~~~~`~~~ ~~s~~~~[ 5 . and Deductions 5 Debts : ::: . s~i~`~ ~ ~~~ ~~ ~sE~;~~ii~~=~~~~~~~s€_~!e~p~~~[i~~~~_s 6. Taxable 6 Amount ~::~::: {=i°s~es~` €s€=€'_ ~~ €~';'~ ~~~~` iiii ~~~€~=` _~_~ ~~i viii I€ 7. Tax Rate ;•::::~ X ~"''' 8 . 8 Tax Due ii=it' ~ € ......................................... !~ ~ ~~ ~~ ~~~~~s~s~i~ €~ €~€ ~€ ~~ € ~ €~ ~~~ ~ ~~ ~~€i ...................................................... PART DEBTS AND DEDUCTIONS CLAIMED a DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported above ar/e t/rue, corr/e~ct and c~omyp~lete to theme best of ny knowledge and belief. HOME C~J/~J) ~(~// 'Q~aG `' TAXPAYER SIGNATURE /TELEPHONE NUMBER ;/ ~AT~k.~~y~~ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was 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 are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for^ another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - 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 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. 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 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 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 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not tc exceed 53,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (wx) appears before your first name in the address portion of this notice, the 53,000 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. 3. The percent of the account that is taxable far each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED 8Y 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X lOD = 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 1D0 = SD% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable Cline 6) is determined by suhtracting the debts and deductions (line 5l from the amount subject to tax Cline 4). 7. Enter the appropriate tax rate (line 7) as determined below. Dais ~s Death Spsusa L1~ea1 Si.iiiiny Colia$eral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% ampuauu un use nee vague ur tram stars rrom a eeceaseo cn11a 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 D%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or mat they have been adopted by others, adopted children and step children. "Lineal descendents^ includes all children of the natural parents and their descendents, whether ar not they have been adapted by others, adopted descendents and their descendants and step descendants. ^Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral^ class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are 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. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. _. ! ,i \,, a~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1545 E% AFP (09-VO) ~,-,~ j~~~~ ~l~G~ 9v ~~/~~, --. f r MARIE BECHTEL 3404 BEDFORD DR CAMP HILL PA 17011 INFORMATION NOTICE FILE N0. 21 AND ACN 02152730 TAXPAYER RESPONSE DATE 12-19-2002 TYPE OF ACCOUNT EST. OF ANN T NEELY ^ SAVINGS S . S . NO . 181-32-4197 ® CHECKING DATE OF DEATH 10-24-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Department with the inforwation listed below which 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 ycu feel this information is incorrect, please obtain written correction frow the financial institution, attach a copy to this fore and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Cowmonwealth cf ^c....sylva.^.?a. .,~as._ars r..ai arsuara.. b> ca..in3 t7... ....-332:. COMPLETE PART 1 BELOW * ~ * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS y% Account No. 5140258639 Date 04-24-1996 To insure proper credit to your account, two Established (2) copies of this notice must accowpany your ~, Account Balance Percent Taxable Amount Subject to Tax Tax Rate ;/ Potential Tax Due paywent to the Register of Wills. Make check payable to: °Register of Wills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE .....A ~~. :::.......................................................................................................................................................:::::::::::::::::.:::...................................................................:.............................................................................................. A. he above information and tax due is correct. You nay choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of C 0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue. BLOCK B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N LY to be filed by the decedent's representative. C. ^ The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. PART - - - If you indscate a dsfferent tax e state our ~:::::::~;~:~:_.€:~:~::~:~; rate, pleas y ::::~ ;ta~v::i::::: .::..............................~:~:..,............:::.............,,.,.,.:.......:::-.:::-:.:...:,: ~~~~(*;~~::::~::::_~;:.;.: ,.,;; _~~ .,;; ^ ~~~ relationship to decedent: ~~?~~::::: ~,~ ~~~:~.~~.: ~~ ~~~~ AX E - TURN COMPUTATION OF TAX N JOINT TR ~::::,;~€€~~ ~ S UST ACCOUNT 0 , Ali ..., ,.., ~~°~~~~~~;€'~~~€~~~~€i~`~~'~~~~~~~~ci~i , LINE 1. Established 1 Date ~~~~~s~ _s°~i s~~°_i~i~i €~ ~€€€~~~~°~~~~~~~~~~~€~~'~s 2. t Balance 2 Accoun '~~_~~`~'~~ ... ;:e ~~~~[''~~~~'~~~~~~EE~~s~~'=P's''=~'~~~_`' : : : : : : : : : : : : : : : : : : : : ::: ::~ ~ : :~ ~: ~; ~; : : : : 3. X 3 Percent Taxable ::::::: ~~sl'`'''€~i : : : : : : : ::::::::: : :~ :::::::::::::::::: : : :: :~~ :~ : : : : : : : : : : : : : : : : ~ :~:~::: :~ z~t:~€~€€~€~€~ ~°~~ ~•.?i'sii~ii~i~~j €;~i~€`S~€~':€~ ~i~~i':i~ii~i~i . 4 ount Sub -ect to Tax n 7 .:: : : : ~::. _: ::::: ~?~l~ `ESE I €€ ~~~~ ~ iii" (j['~ ~ ~ ~ ~ ~ ~ ~ ~ ~'~!~ ~ ~~j~ ~I ~~ ~ ~~~~ `~= 5. s and Deduct ions 5 Debt - ~ ~ ~ ~ ~ ~s~ ~ ~iiiiiii~ ~~ ~ € €=sf~ ~~ ~~ _ =~ ~ iiiiiii~ ~ {I~ €~ €°~ Vii; 6 6 Amount Taxable ~::~::~: ~::::: ~frs°'~~i~ ~.~::: ~~€'~=€~~~~~ssiss_~~_s~~i~is~~•.'':,~~~€'€'~€~€~~~ii`s~~~_i~ii 7. X 7 Tax Rate 'E~~~ss~~~ ~s~~_~~~~~[ ~~€[~~€''~'~~_°`s~~~(~~':•~s 8. e 8 Tax Du 's'°s~ ~~ ~ ~~ ~~€ ......................................... ~~~~~ ~~~i ~~~s~ ~~ ~ ~ ~ ~ ~ ~ ~ ~~~~ ~~~ ~~~ ~~~ Vii;€i~ ~ ~ ~ ~ ~ ~€ ............................................................ . PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported above are true,/,correct and complete to the best of ny knowledge and belief. HOME C / ) ~ ~/~~ TAXPAYER SIGNATURE vTELEPHONE NUMBER ,~,._ A.T~y~`~~/ 14,494.42 x 50.000 7,247.21 x .15 1,087.0 GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was 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 are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - 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 1 of the ^Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Farm REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will 6e reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an ^X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxers, Dept 280601, Harrisburg, PA 17128-0601 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 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable tc the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed 53,000 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 53,000 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. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable far joint assets established more than ono year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED 8Y 2 (SURVIVORS) _ .167 X 100 = 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust far another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and twc other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined 6y multiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6l is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. DLtB ~f 4v. t~ $pottso ~iiSBei ,'~, i'i,iiny' a:lietsT-ai 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% -~.r..~=~ ~~~ ~ e ~~e~ moo. a ~r ~ionarnrs rrom a oeceaseo cnua 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%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. ^Children" includes natural children whether or not they have bean adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether err not they have been adopted by others, adopted descendents and their descendants and step-descendants. ^Siblings^ are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The ^Cellateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, err the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. Ycu actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Procf 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: BECHTEL MARIE 3404 BEDFORD DRIVE CAMP HILL, PA 1701 1 REV-1162 EN.111-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 001994 ACN ASSESSMENT AMOUNT CONTROL NUMBER told ESTATE INFORMATION: ssrv: isi-a2-4197 FILE NUMBER: 2102-1 164 DECEDENT NAME: NEELY ANN T DATE OF PAYMENT: 12/26/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 10/24/2002 02152729 ~ $94.79 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK#1439 INITIALS: AC RECEIVED BY: DONNA M. OTTO 594.79 DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17125-0601 RECEIVED FROM: BECHTEL MARIE 3404 BEDFORD DRIVE CAMP HILL, PA 1701 1 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 001995 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: ssN: 181-32-nisi FILE NUMBER: 2102-1 164 DECEDENT NAME: NEELY ANN T DATE OF PAYMENT: 1 2/26/2002 POSTMARK DATE: 1 2/24/2002 couNTY: CUMBERLAND DATE OF DEATH: 10/24/2002 02152730 ~ S 1,087.08 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK# 1440 INITIALS: AC RECEIVED BY: DONNA M. OTTO S 1,087.08 DEPUTY REGISTER OF WILLS REGISTER OF WILLS ,~~ ~ ,v r,-r~`~_ _ ~ ~ ~ ~ p lam` _iL ` ~ ~ ', ', ~ (~~ i !~ - ~!~ `~ ~' ~ `~~ ~..~y `~ ~ . ~, r 4, ~.\ ~ `! } ~~ . _~ ~I ~~ Q ~ ~I J l t'! r' ;~~ r ; c~~ .:~ t~~. ~- '~: ~ ~~ •- f. ~~ ,. .! ,".~/' ~~~" CT.i1MONWEALTH DF PENNSYLVANIA ~~///. DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~ '~ DEPT. 280601 ~) H RISBURG, PA 17128-0601 ~~ INFORMATION NOTICE AND TAXPAYER RESPONSE REV-1543 E% ~FP (99-9V) FILE N0. 21 02-1164 ACN 03000277 DATE 02-10-2003 MARIE A BECHTEL 3404 BEDFORD DRIVE CAMP HILL PA 17011 °~ ~~y i? TYPE OF ACCOUNT ~~ ~` EST. OF ANN T NEELY ^ savlNGs ~~/ S.S. N0. 181-32-4197 ^ CHECKING DATE OF DEATH 10-24-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. ~~ REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 3404 BEDFORD DRIVE has provided the Department with the information listed below which 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 form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. 4uesti~ns x=y he an~w.ered by cz1 L+'ng C7177 ?8?-9327. COMPLETE PART 1 BELOW * ~ * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. Date 04-16-1996 To insure proper credit to your account, two Established (2) copies of this notice must accompany your ACCOUnt Balance 105, O1 O . 00 Payment to the Register of Wills. Make check L~ payable to: "Register of Wills, Agent". Percent Taxable X 50.000 Amount Subject to Tax 52 505.00 NOTE: If tax payments are made within three ~ (3) months of the decedent's date of death, Tax Rate X , 12 You nay deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due ,300. nine (9) months after the date of death. PART TAXPAYER RESPONSE ~~he above informaticn and tax due is correct. 1. Ycu nay choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box ^A^ and return this notice to the Register of C 0 N E ~ Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 CK B. ^ The above asset has bean or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N LY to be filed by the decedent's representative. C. ^ The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. PART You indscate a dsfferent tax rate, please state your .~(~ #i ~~ isi~ iii i~~ iii~i~~ ~5lasiEs~ 1r'ss[ relationshi to decedent: ::::::::::::::::::::::::::::::-: ••• • ~. ;/ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due ~~3~ / OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 X 4 5 6 7 X 8 PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID DATE Under penalties of perjury, I declare that the facts I have reported above/~a/r'e true, correct and complete to the best of ny knowledge and belief. HOME C~~7) /(p~~~~,~~ ._ y~~l.~ ~i WOR~~ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was 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 are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 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 1 of the ^Taxpayer Response^ section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EXl upon receipt of the return from the Register of Wills. 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 1 of the ^Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check black "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established ar titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one C17 year of death are taxable fully as transfers. However, there is an exclusion not to exceed 53,000 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 53,000 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. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable far joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED 8Y TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X lOD = 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust far another individual(s) (trust beneficiaries]: 1 DIVIDED BY TOTAL NUMBER DF SURVIVING JOINT X 100 = PERCENT TAXABLE DWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDER BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3). Enter the total of the debts and deductions listed in Part 3. The amount taxable (line 6) is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax (line 47. Enter the appropriate tax rate (line 7l as determined below. ^The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age ar younger at death to or for the use of a natural parent, an adaptive parent, or a stepparent of the child is 0%. The lineal class of hairs includes grandparents, parents, children, and 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 net they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings^ are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: You legally are responsible far payment, ar the estate subject to administration by a personal representative is insufficient to pay the deductible items. Yau actually paid the debts after death of the decedent and can furnish proof of payment. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: BECHTEL MARIE 3404 BEDFORD DRIVE CAMP HILL, PA 1701 1 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-961 N0. CD 002172 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold ESTATE INFORMATION: SSN: 181-32-4197 FILE NUMBER: 2102-1 164 DECEDENT NAME: NEELY ANN T DATE OF PAYMENT: 02/ 1 4/2003 POSTMARK DATE: 02/13/2003 COUNTY: CUMBERLAND DATE OF DEATH: 10/24/2002 03000277 ~ $6,300.60 TOTAL AMOUNT PAID: REMARKS: M A BECHTEL SEAL CHECK# 1491 INITIALS: VZ RECEIVED BY: DONNA M. OTTO 56,300.60 DEPUTY REGISTER OF WILLS REGISTER OF WILLS r~ _ _ _ r BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 MARIE BECHTEL 3404 BEDFORD DR CAMP HILL PA 17,,011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT ALLOHANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1546 ER RFP (D1-OS) DATE 02-25-2003 ESTATE OF NEELY ANN T DATE OF DEATH 10-24-2002 FILE NUMBER 21 02-1164 COUNTY CUMBERLAND SSN/DC 181-32-4197 ACN 02152730 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-25-2003 ESTATE OF NEELY ANN T DATE OF DEATH 10-24-2002 COUNTY CUMBERLAND FILE N0. 21 02-1164 S.5/D.C. N0. 181-32-4197 ACN 02152730 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5140258639 TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 04-24-1996 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 14,494.42 X 0.500 7,247.21 - .00 7,247.21 X .15 1,087.08 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 T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID 12-24-2002 CD001995 54.35 1,087.08 TOTAL TAX CREDIT 1,141.43 BALANCE OF TAX DUE 54.35CR INTEREST AND PEN. .00 TOTAL DUE 54.35CR ~ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ^ ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed an the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices ar 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). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, ar disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty C60) 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 ADMIN- ISTRATIVE CDRRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (7171 787-6505. See page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident Decedent" (REV-15017 for an explanation of administratively correctable errors. DISCDUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent CS%) discount of the tax paid is allowed. PENALTY: 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: Interest is charged beginning with first day of delinquency, or nine (9l 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent an or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Oaily Interest Oaily Interest Oaily Year Rate Factor Year Rate Factor Year Rata Factor 1982 2D% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation tc fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 MARIE BECHTEL 3404 BEDFORD DR CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT ALLONANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1540 E% 4FP (O1-OS7 DATE 02-25-2003 ESTATE OF NEELY ANN T DATE OF DEATH 10-24-2002 FILE NUMBER 21 02-1164 COUNTY CUMBERLAND SSN/DC 181-32-4197 ACN 02152729 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP (01-031 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-25-2003 ESTATE OF NEELY ANN T DATE OF DEATH 10-24-2002 COUNTY CUMBERLAND FILE N0. 21 02-1164 S.S/D.C. N0. 181-32-4197 ACN 02152729 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5130092209 TYPE OF ACCOUNT: ( ~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 04-24-1996 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 1,263.89 X 0.500 631.95 - .00 631.95 X .15 94.79 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 T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 12-26-2002 CD001994 4.74 94.79 TOTAL TAX CREDIT 99.53 BALANCE OF TAX DUE 4.74CR INTEREST AND PEN. .00 TOTAL DUE 4.74CR IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ^ ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l __ PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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-1313). Applications are available at the Office of the Register of Wills, 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). OBJECTIONS: 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 may object within sixty (607 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 ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-15017 for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3l calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: 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-participaticn 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 an this notice. INTEREST: 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 C6%) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent an or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rata Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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. COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171zs-ocol NOTICE OF INHERITANCE TAX APPRAISE![ENT ALLONANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 E% AFP coi-oar DATE 03-24-2003 ESTATE OF NEELY ANN T DATE OF DEATH 10-24-2002 FILE NUMBER 21 02-1164 COUNTY CUMBERLAND SSN/DC 18'1-32..-4197 MARIE A BECHTEL ACN 03000277 3404 BEDFORD DRIVE Amount Remitted CAMP HILL PA 17011 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP CO1-03~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-24-2003 ESTATE OF NEELY FILE N0. 21 02-1164 ANN T DATE OF DEATH 10-24-2002 COUNTY CUMBERLAND S.S/D.C. N0. 181-32-4197 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: 3404 BEDFORD DRIVE 105,010.00 X 0.500 52,505.00 TYPE OF ACCOUNT: C ) SAVINGS ( ) CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 04-16-1996 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: _ .00 52,505.00 X .12 6,300.60 ACN 03000277 ACCOUNT N0. 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 T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID 02-13-2003 CD002172 .00 6,300.60 TOTAL TAX CREDIT 6,300.60 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ^ PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND CCR): 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-1313). Applications are available at the Office of the Register of Wills, 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). OBJECTIONS: 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 may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREY-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent (5i) discount of the tax paid is allowed. PENALTY: The 15Y. 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: Interest 15 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 <6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7Y. .000192 1983 16% .000438 1988-1991 11% .000301 2000 8X .000219 1984 11Y. .000301 1992 9% .000247 2001 9Y. .000247 1965 13Y. .000356 1993-1994 7% .000192 2002 6% .000164 1966 10Y. .000274 1995-1998 9% .000247 2003 5% .000137 --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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 MARIE BECHTEL 3404 BEDFORD DR CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REY-1607 EX ~FP (O1-OS) DATE 03-17-2003 ESTATE OF NEELY ANN T DATE OF DEATH 10-24-2002 FILE NUMBER 21 02-1164 COUNTY CUMBERLAND ACN 02152730 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (01-03) *~* INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF NEELY ANN T FILE N0. 21 02-1164 ACN 02152730 DATE 03-17-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-25-20D3 PRINCIPAL TAX DUE: PAYMENTS CTAX CREDITS): 1,087.08 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 12-24-2002 CD001995 54.35 1,087.08 12-26-2002 CD001994 .00 4.74 03-17-2003 REFUND .00 59.09- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. * IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 1,087.08 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an ^Application far Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applicaticns are available at the Office of the Register of Wills, any of the 23 Revenue -istrict Offices or from the Department's 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). REPLY TD: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (7171 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: 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 and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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. l ~/-JlO~1.3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 MARIE BECHTEL 3404 BEDFORD DR CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-16 D7 E% DFP (01-05) DATE 03-17-2003 ESTATE OF NEELY ANN T DATE OF DEATH 10-24-2002 FILE NUMBER 21 02-1164 COUNTY CUMBERLAND ACN 02152729 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (01-03) *** INHERITANCE TAX STATEMENT OF ACCOUNT ~(~* ESTATE OF NEELY ANN T FILE N0. 21 02-1164 ACN 02152729 DATE 03-17-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-25-2003 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 94.79 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 12-26-2002 CD001994 4.74 90.05 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. ^ IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 94.79 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND CCR): 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" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 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). REPLY T0: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0661, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (37 calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: 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. INTEREST: 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 hear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .OD0247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU![BER 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 an the Notice, additional interest must be calculated. /~-iii - ~3 COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 INHERITANCE TAX HARRISBURG, PA 17128-0601 STATEMENT O F ACCOUNT REV-1607 EX ~FP (P1-PS) ~{~t t,r, ~ DgTE 03-31-2003 ~~ ,_-~ ;;STATE OF NEELY ANN T DATE OF DEATH 10-24-2002 FILE NUMBER 21 02-1164 •03 ~~~ ~$ P ~O~I~TY CUMBERLAND MARIE BECHTEL ACN 02152730 3404 BEDFORD DR Amount Remitted CAMP HILL PA 17011 (~_ ~ , :_: ,=, ~''~, t:t~f11~9 ~.::?C :3., #'f~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (01-03) *~* INHERITANCE TAX STATEMENT OF ACCOUNT ~*~ ESTATE OF NEELY ANN T FILE N0. 21 02-1164 ACN 02152730 DATE 03-31-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-25-2003 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 1,087.08 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 12-24-2002 CD001995 54.35 1,087.08 12-26-2002 CD001994 .00 4.74 03-17-2003 REFUND .00 59.09- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. • IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ••CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 1,087.08 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or fron the Departnent's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking Heads: 1-800-447-3020 (TT only). REPLY T0: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Texas, ATTN: Post Assessment Review Unit, Dept. 288601, Harrisburg, PA 17128-0681, phone (717) 787-6585. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: Tha 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. INTEREST: Interest is charged beginning with first day of delinquency, ar nine C9) months and one (1) day Pram the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 1D% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUliBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15l 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.