HomeMy WebLinkAbout03-0508PETITION FOR PROBATE & GRANT OF LETTERS ADMINISTRATION
Estate of DOROTHY M. KOHL
also known as
Social Security No. 195-28-1051
, deceased.
No. 21-03- 50~
To: Rogistor of Wills for tho
County of Cumberland
Commonwealth of Pennsylvania
C'72A
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and a residual heir named in the Last Will of the above
decedent dated June 23, 1984 , and codicils dated none . The Executor named (3.
Larry Kohl died March 30, 1999 Renunciations for ^llfirst Trust Co. of
Pennsylvania NA, formerly known as F.M.B. Bank, successor by merger to Dauphin Deposit Bank & Trust
Company attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at 210 B .q Spring Road, Newville, West Pennsboro Township
Decedent, then 96 years of age, died
210 Big Spring Road, Newville, Pennsylvania
January 18 ,2003, at
Green Ridge Village,
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
SI6,000.00
$
$.
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and grant of letters of administration c.t.a, thereon.
Signa. t, qre(s) and Residen.ce(s) of Petitioner(s~1
Carol K. Smith
P.O. Box 227
St. Mary's,. PA 15857
814-781-1726
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND ·
SS
The Petitioner(s) above named swear(s) or afffirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s) will well and truly administer the estate accordin,~to law.
Sworn to or affirmed and subscribed
before me this 2 3 rd day of
June ,2003. Carol K. Smith
Donna M. Otto, 1st D~pu/c!~egi.~/~.,~.~,
i7 1 7-9
No. 21-03- 5o8
Estate of DOROTHY M. KOHL
· deceased.
DECREE OF PROBATE & GRANT OF LETTERS
C.T.A.
AND NOW, June 23rd , 2003, in consideration of the Petition on the reverse side
hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
June 23, 1984 described therein be admitted to probate and filed of record as the
Last Will of Dorothy M. Kohl ; and Letters of Administration c.t.a, are hereby granted to
Carol K. Smith
FEES
Probate, Letters, Etc ........ $.50.00
Short Certificates(-2-) ....... $6.00
Renunciation(s) ~.: ) ........ $5.00
JCP .................... $10.00
Other Will pages (-1-) .... $. 3.00
TOTAL: .... $ 74.00
Filed..J.uo.e..2.3..rd~.,.2. OQ .3 ............
Register of Wills /
Donna ,M. Otto, 1st Deputy
IRWIN McKNIGHT & HUGHES
James D. Hughes, Esquire (58884)
ATTORNEY (Sup. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
Call Attorney on 6/23/2003.
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
codicil
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to
law, depose(s) and say(s) that present and saw
the testat. , sign the same and that signed as a witness at the
request of testat__ in h presence and (in the presence of each other) (in the presence of the
other subscribing witness(es)).
Sworn to or affirmed and subscribed before
me this day of
19.__
Register
(Name)
/Address)
(NamO
~ (Address)
~ ?- 21-2003-508
REGISTER OF WILLS OF CIIM~RI.AI~I~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
James D. Hughes and Carol K. Smith ,
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
they are familiar with the signature of Dorothy M_ W'nh] ,
x~
testat rix of (Otn~.X:Ofx:gl~xr, f~gxm~it~te~e~xl~) the will presented herewith and
~x
that each believes the signature on the will is in the handwriting of
Dorothy M. Kohl
to the best of thier knowledge and belie
Sworn to or affirmed and subscribed before
_his 23rd day of / J aes~~ (Name) Hug"es
June ~/r~ ~ ,. t /¥1:9 2003 / 60 Wi/l~omfret St.. Carlisle. PA
Donna M. Otto,ist Deputy
??'~~ Carol K. (Name) - Smith
'~'-/--- ~/ P.O. Box 227, St. Marys, PA 15857
(Address)
21-2003-508
RENUNCIATION
In regard to the Estate of
To the Register of Wills of
DORTHY M. KOHL
deceased.
Cumberland
County, Pennsylvania.
The undersigned of the above decedent
renounce(s) the right to administer the estate and respectfully ask(s) that Letters
Testamentary be issued to Carol K. Smith
hereby
WITNESS
hand(s) this c,~-/ day of May, 2003
jq//~ ALLFIRST TRUST CO. OF PENNSYLVANIA,
NA; formerly known as F.M.B. Bank successor
~-- by merger to D~phin Dep,~sit Bank & Trust Co.
L~eart~a k. Well~ Nofaly Public
~:1~.O. Box 2961; Harrisburg// PA 17105
ADDRESS
SIGNATURE
ADDRESS
SIGNATURE
ADDRESS
21-2003-508
LAST WILL AND TESTAMENT
OF
DOROTHY M. KOHL
I, DOROTHY M. KOHL, presently residing and domiciled at 1020
North Union Street, Apt. 504, Middletown, Pennsylvania, declare
this to be my Last Will and hereby revoke all Wills which I have
)reviou sly made.
ITEM I: I appoint my son, G. Larry Kohl,
and Dauphin Deposit Bank & Trust Company as Executors of my
estate. If my son is unable to serve in this capacity or does not
desire to assume the responsibility the institutional Executor
alone shall serve.
ITEM II: I give the residue of my estate
of whatever nature and wherever situate in equal shares to my son,
G. Larry Kohl, and my daughter, Carol K. Smith. Should either of
my children predecease me leaving issue to survive my death, the
issue shall take the parent's share, per stirpes. Should either
of my children predecease me without leaving issue to survive my
death, the residue of my estate shall be distributed to the child
who survives my death, or his issue then living, per stirpes, as
the case may be.
ITEM III: I direct that all taxes that may
de assessed in consequence of my death, of whatever nature and by
~hatever jurisdiction imposed, shall be paid from my residuary
state as a part of the expense of administration of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
~ .... day of ~ ~.0 , 1984.
DOROTHY M. K ~O~ ~
(SEAL)
The preceding instrument, consisting of this, and one other
-_ypewritten page, each identified by the signature of the
Testatrix, was on the date thereof signed, published and declared
by DOROTHY M. KOHL, the Testatrix therein named, as and for her
Last Will, in the presence of us, who at her request, in her
presence and in the presence of each other, have subscribed our
names as witnesses hereto.
: ~ Residing at
sr.
0
0
0
0
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
DOROTHY M. KOHL
JANUARY 18, 2003
21-03-0508
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on August 11,2003 .
Name
Address
Michael L. Kohl
David S. Kohl
Kevin P. Kohl
Carol K. Smith
4803 Los Alametos, Midland, TX 79705
216 Ivy_ Lane, Apt. 201, Boeme, TX 78006
4803 Los Alametos, Midland, TX 79705
P.O. Box 227, St. Marys, PA 15857
Notice has now been given to all persons enti~e 5.6(a) except none.
Date: 08/11/03
[ i~7' MfKNIG~}'I.T & HUGHES
e James D. Hughes, Esquire
Address 60 West Pomfret Street
Capacity:
Carlisle, PA 17013
Telephone (717) 249-2353
X
__ Personal Representative
Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003031
HUGHES JAMES D ESQUIRE
60 WEST POMFRET STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 195-28-1051
FILE NUMBER: 2103-0508
DECEDENT NAME: KOHL DOROTHY M
DATE OF PAYMENT: 09/18/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01 /18/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $770.00
REMARKS:
TOTAL AMOUNT PAID:
JAMES D HUGHES ESQUIRE
$770.00
SEAL
CHECK# 020243
INITIALS: VZ
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21-03-0508
COUNTYCODE YEAR NUMBER
SOCIAL SECURITY NUMBER
195-28-1051
T
A
X
HARRISBURG, PA 171Z8-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Kohl Dorothy M.
DATE OF DEATH (MM-DD-YEAR) J DATE OF BIRTH (MM-DD-YEAR)
01/18/2003 J 02/08/1906
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
D
E
C
E
D
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N
T
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E
C
A 6.
P
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U 7.
L
A
T 8.
cAPB
HpRL
EpIO
CRAC
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~ 1- Origir~a, Return ~ 41! Supplemental Return
4. Limited Estate · Future Interest Compromise (date of death after 1Z- 12-82)
6. Decedent Died Testate · Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
[~]9. Litigation Proceeds Received r~ 10. Spousal Poverty Credit
(date of death between 1:>-31-91 and 1 - 1-95)
NAME
James D. Hughes Esq.
FIRM NAME (If Applicable)
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
717,/249-2353
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole -Proprietorship
Mortgages & Notes Receivable (Schedule D) (4)
Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
Jointly Owned Property (Schedule F) (6)
~ Separate Billing Requested
Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
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 )
(date of death
3. Remainder Return prior to 12-13-87)
5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
Election to tax under Sec. 9113(A)
(Attach Sch O)
COMPLETE MAILING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
OFFICIAL USE ONLY
No~.p
N6he
None
None
613.42
None
16,172.24
855.00
2,836.14
(8) 16,785.66
(11) 3,691.14
(12) 13,094.52
(13)
(14) 13,094.52
(15) O. O0
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)
(16) 589.25
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2) X .0 0
16. Amount of Line 14 taxable at lineal rate 13,094.52 X .0 45
17. Amount of Line 14 taxable at sibling rate X .12
18. Amount of Line 14 taxable at collateral rate X .15
19. Tax Due
(17) 0.00
(18) O. O0
(19) 589.25
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
210 Big Spring Road
CITY I STATE ZIP
Newville IPA 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
770.00
(1) 589.25
770.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3) 0. O0
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4) 180.75
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
A. Enter the interest on the tax due. (54) 0.00
B. Enter the total of Line 5 + 54. This is the BALANCE DUE. (SB) 0. O0
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
. retain the use or income of the property transferred; ......................... ~ ~
. retain the right to designate who shall us~ the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ [] ~'J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .............................................. ~ ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? .......................... ' ...... ~ ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
Total Credits ( A + B + C ) (Z)
correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Ce.re1 K. Si~il;h DATE
· ' P 0 Box 227
SIGNATURE OF i)~I~/~ER'OTHE~THAN RE IRWIN HcKNIG
~i~,at~ O~'or aftel J~l~' 1, ~1994 and before January 1, 19951 the tax rate imposed o; the net value of transfers to or f0'r'the use of the
surviving ~ouse is 3% [72 P.S. 9116 (a)(1.1) (i)l. o
~~or d s of death on or after January 1, 1995, the tax rate imposed on the net va ue of transfers to or for the use of the surviving spouse is 0 Ye
~q6-(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. Form REV-1500 EX (Rev. 6-00)
Copyright (c) 2000 form software only The Lackner Group, Inc.
REV-' 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSI'rS, & MISC.
PERSONAL PROPER'rY
FILE NUMBER
Dorothy M. Kohl SS~/ 195-28-1051 01/18/2003 21-03-0508
Include the .proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBEF DESCRIPTION
1 Allfirst checking account
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
613.42
$ 613.42
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
REV-~S,0 EX*/~-9;) SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS &
INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Dorothy M. Kohl SS~/ 195-28-1051 01/18/2003 21-03-0508
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. ' VALUE OF ASSET INTEREST (IF APPLICABLE)
1 M&T Investment Group 16,172.24 16,172 24
Trust Under Agreement '
(Revocable)
TOTAL (Also enter on line 7, Recapitulation) $ 16,172.24
more space ~s needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1510 EX (Rev. 1-97)
REV'- 1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Dorothy M. Kohl SS# 195-28-1051
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
01/18/2003
FILENUMBER
21-03-0508
DESCRIPTION
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
Attorney's Fees IRWIN McKNIGHT & HUGHES
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees
Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Register of Wills
filing fee
Vital Records death certificates
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
750.00
74.00
25.00
6.00
$ 855.00
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV'-151Z EX + (1-97)
SCHEDULE I
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN
RES~DE.TDECEOENT MORTGAGE LIABILITIES, AND LIENS
ESTATE OF
Dorothy M. Kohl SS~/ 195-28-1051 01/18/2003
FILE NUMBER
21-03-0508
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Continuing Care RX
2
3
Promed Services
Swaim Health Center
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
165.24
39.95
2,630.95
$ 2,836.14
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV;1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Doro' M. Kohl SS~/ 195-28-1051 01/18/2003
NUMBER
I.
2
I1.
SCHEDULE J
BENEFICIARIES
4
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [J~lude outright spousal distributions, and
transfers under S~. 9116(aX1.Z)]
David S. Kohl
216 Ivy Lane, Apt. 201
Boerne, TX 78006
Kevin P. Kohl
4803 Los Alamitos
Midland, TX 79705
Michael L. Kohl
4803 Los Alamitos
Midland, TX 79705
Carol K. Smith
P.O. Box 227
Saint Marys, PA
15857
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Grandson
Grandson
Grandson
Daughter
FILE NUMBER
21-03-0508
AMOUNT OR SHARE
OF ESTATE
1/6 remainder
1/6 remainder
1/6 remainder
1/2 remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
0.00
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
LAST WILL AND TESTAMENT
OF
DOROTHY M. KOHL
I, DOROTHY M. KOHL, presently residing and domiciled at 1020
North Union Street, Apt. 504, Middletown, Pennsylvania, declare
this to be my Last Will and hereby revoke all Wills which I have
previously made.
ITEM I: I appoint my son, G. Larry Kohl,
and Dauphin Deposit Bank &'Trust Company as Executors of my
estate. If my son is unable to serve in this capacity or does not
desire to assume the responsibility the institutional Executor
alone shall serve.
ITEM II: I give the residue of my estate
of whatever nature and wherever situate in equal shares to my son,
G. Larry Kohl, and my daughter, Carol K. Smith. Should either of
my children predecease me leaving issue to survive my death, the
~lssue shall take the parent's share, per stirpes. Should either
of my children predecease me without leaving issue to survive my
~ideath, the residue of my estate shall be distributed to the child
l~bo survives my death, or his issue then living, per stirpes, as
ilthe case may be.
ITEM III:
I direct that all taxes that may
i~e assessed in consequence of my death, of whatever nature and by
h~ atever jurisdiction imposed, shall be paid from my residuary
state as a part of the expense of administration of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
_- day of ,~,~i , , 1984.
DOROTHY M. KO~
(SEAL)
The preceding instrument, consisting of this, and one other
typewritten page, each identified by the signature of the
I~.estatrix, was on the date thereof signed, published and declared
!by DOROTHY M. KOHL, the Testatrix therein named as and for her
fLast Will, in the presence of us, who at her request, in her
resence and in the presence of each other, have subscribed our
llnames as witnesses hereto.
jj j 'f-~'--"~ ~'"-' ~d~~ · Residing at
~ u., ~' ~' ~.( 'x. ~ ~,. a~.~.; ' ~ x~ l /~ ~/':LL~'A
REVOCABLE TRUST AGREEMENT
by and between
DORO'I'B~ M. KOitL
Settlor
and
Dauphin Deposi~ Bank and Trust Company,
Tmst~,
7/89
~o~O~ ~. 1~o~I.
(Settlor) of XI~D~EI'0~N, PA
~r~by ~ to Daup~ De.sit ~ ~ T~t Com~an~ (herem~ter ca~
o. n~r~ contempor~eo~ly h~~ or at su~ time or ~es ~eat~r. to ~
~M m in~st m~ follows:
FIleT: l.)ifFositive Provisions For My l~nefit: During my lifetime:
A, All of the net income sh~l be paid to me at least quarterly or st/all bo paid nr
~,ccumulated and added to principal, as I may direct ]~ writin$,;
B.A.s _much of the principal a~ I may from time to time request in wrignff shall
he paid to me, or as I may utherwi.te' direct; .
C. If, tn the Trustee's o]~inion, I am ~,t ~nv time unable to act or to apvlv the
p.aymen~s to rn.v own host interest and advmttage, the Trustee _may ap'E~y
directly for my benefit as much of the income and/or principal aa tim ~'u.stee
may, from time to I/me, c[~n ap~?.opriate for my welfare, comfort, ~upport or
e .m.~rgen .c3r n. eed. s, d/rectly and w~thout the intervention of a guardian, and may
add to prmc~p~ ~.~ muck of the incon~ m tho 'frust~ dc~n~ ad~rt~.ahln.
D. T~xmtee ~haJl keep true ~nct correct book~, of ~ccount, wh/ch bool~ of account
shall .at. aJ~, reasonable times_be open to the inspection of Settlor or his duly
appmntea r. epr .esentative. Trustee ~lmll ~,o quarterly render Settlor a detail, ed
stat. e .mont showang all receipts and disbursements on account of the trust estate
and the manner and form in which the trrmt et~ti~te is inve~ted at the time of the
rendition of such statement.
SECOND: Oispositive imvi~ions A~te~ My Death. l. rpon my deattt wl~ile the
tnmt continues, the Trustee shall pay th~ th~n-renxaining principal and income to
my Executor or Admi~t~ator for disposition as part of my Estate.
THII~. -- Ril~t to Revoke/md .A~, end: I re,~rvc the risht to revok~ or amend this
trust, m wh.vl~ or hr part, at mty time and from time to Ume by an imtrument in
wrtttn_g.; deli.vet.ed .tn the Trustee and httended, to take effect during my lifetime;
except mat t~te auues, powers ~nd liabiliti~ of the Trustee shall not be changed
,~w~,.~o. ut its ,written co .n?ent. The Tn~steo reserves the ligl~t, at any time upon thir~
ioo~ days advance written notice to me, to resign the trust az~d deliver the trust
estate to me, alter deductinlg them/rom its fees and any o.~penses thea~ due and
payable.
FOURTH: Additions to Trust; Subject to the approv~ of the 'trustee, either I or
azty other ~rdit-jr r~a? add l~roperty, real mxd Fcr~onal, fo the principal of ~ ~rust.
FIFrH: tmstee's Powers: Ill udditiol~ £o the power~ ~?nted by law, my Trustee
sh?l,ha,ve..rh.e foliowi.'n~.disc.r.etio .n~-y pow?r~, apFlicavle to principal and incomc,
wtuctt ShaLl. oe pxerClSnole w~t~tout leavo, ot court and ulmll co~tti~ue urttil
dislTibutinn is actually made_'
~ To. accept and.retaiz}..any or .all pr?per?at arty t~me hereafter delivered or m
_ ,v ?met I~tanner ~.e. re~tter acquared, including stock or other securities of
zru.stee, or of a holaml~ company controlling the Trustee:.
B.. To invese in ail forms of properer (including, but ~ot by way of limitation,
[eal.e,stat~ all ,hrpes of atocl?, bonds; option~, and particil:~ition~ in common
r__r~__t z~t_~s~a~m ~.m.z~ey u?r~t fun.ds); without being coruEinec[ to investments
pre.smveu ay stature aaa wnnout being required to diversi/7;
C. To buy investments ar a premium or cttscount;
D. To ttoid propert~r unregiatered or xtt the name of a nnmtnee;
E. To give proxies, both ministerial and disCretionary;
To compromise claims;
G. To join in any merger, Consolidation, reorganization, voting trust plan, or
w~tn respect r. nereto;
H.. To bo ~n'ow from Daupki~. Deposit Bank and Trust Company or from others,
and to. pleage real o.r persona/prOlr~_r~ as securi? therefor; to loan cash or
~-~'untic~ upon ~uch ter~m and conditions as trustees deem appropria~.
L To sell at public or private sale for cash or credit or partly for each eo
exclmnge, to ~improve or to lease for any perio~l of time, any r-cai or personal
property; and to give optiom for ~alt~, e~'clmg,m, or
J. To allocate any Erope_rty r~,c~.tvpd or charge recurred to Erincipal or incom~
or partly to each, without being obliged to apply the usual rt~le~ o1' Lru~t
accounhng;
K. To distribute in cash or in kind or partly in eactt;
L. _To retain anypart or all of my busings interests held in ~ 'l'r~st as long as
the trustee considers it advisable't0 do so; and to conduct, alone or with other~,
an.,.v, such bu~'.mess in whid~ I am. engaged, with ail the power~ of an owner or
w~m rospect thereto, including the power to delegate discretionary duties to
others and to pay ~decluatp compensation ro any such person; to ilxv~st other
property in sucl~ business, and ~o incorporat, it or change its form.
SIXTH: Compensal/mu The tru~ee ~.Imll be com~ed
~dard s~ed~e of
se~s, a~ ~ cum~fion a~ be p~d ~ p~ap~ or income or ~a~lv
~om each
r~ei~ ot T~tee s ~nt f~
~e.
S£VENTH: Non-Aseil~ment: No part of the income ur pr/ndpal of the property
held under hhis Trust ~ be subje& to attachmetqt, levy or seizure by aav
creditor, ~l>OUSe, a.ssi~nec or .t~"u~_tee or receiver in banknTtey prior [o act~lal
receipt ~hered. The Tnmtee shall pay' over the net income and-the princi.'pal to tile
persons he. zeht desi&na~ed, as their interests may appear, wi6~ut resard, to any
atte.mpted anticipat~un (except aa apeciacally pr'owded in this a~reement), -
pledgLng or a~il~xnent uitdel' Ilxe ~'rust, and ~ithout rcKazd to an}, claim the:eto
or atten~ted levy, attachment, aeizure or other proce~ a~nst me.
EIGHTH: Guazdia~l~_'l~: I/at any, time hereafter, a proceedin~ ia initiated in any,
jurLsdiction to have a Guardian appointed for my estate, iL is n? expresa intention
_flint U~e Court making such a determination, .appo~t Dauphin Depoait lhnk and
Tnlat Coml~my, ot il~ succe~or, as the Guard/an of my estate.
NINTH: Law Govenfing Tma~ This truat is created and accepted in the
Commonwealth ot Permsy'lvania and shall in all respects be l~verned by' its laws
and shall hav~ irs situs at cIA~m~ County, Fezm.~lvania.
~/xecut~i on ~.~~, 19~
Before executing this document vou may
wane to consult with your ALLo~tey to '
aa~Lre that your wishes are being ~et forth
-ccu~tely grid m proper lesal ~n'n.
The/orel~oin§ trust is hereby accepted.
Executed, on /~3~o
DaupIfin Deposit Bank and Trust Company
Vice P~esident and Trust Df&er
WrrNESS my hand and notarial se~.
My Cdn'ullission Expires:
I/CH~DUI,B
$3.2,000.
$10.000.
$ 8,000.
SZO,O00.
$14,00fl.
$16,000,
$11,000.
$ 7,UUU.
$12,000.
Dauphin Deposit Ban~ Cerr/flcate or Dupu~it, 0.0§% due
7/2/03, #93172, dated ?/2/91 (new #~0N0239841, 3.90%,
due 7/2/93
Dauphin Depos/t Bank CerUficate of Deposit, 6.25%, due
8/8/92, #93143, dated 6/8/91 (new #8000213768, 3.6~%,
due 10/8193)
Dauphin Deposit Bank Certificate of Deposit, 4.10~, due
1/2/93, #J. O52NO, dated 1/2/93 (new ~1961106300, 3.25% duo
1/2'/94)
Dauphin Deposit Bank Certi6aste of Deposit. 4.10%, due
1/2193, ~106201, dated 1/2/92 (now ~tSNflN240029. 3.:/5%, due
1/3/94)
Dauphi~t Deposit Bank Certificate of Deposit, 8%, due
8/Z5/91, #70480, dated 7/35/90 (new #8000242907, 3.35%,
Z/2519~)
Dauphin Deposit Bsnl~ Certificate uf Deposit, ?.85%, due
10115/91, #70529, dated 8/15/'90 (new //8000242966, 3.35%,
due 3/'16/0~)
Dauphin Deposit Bank Ce~Hfieate' of Depnntt, 7.8~%, due
10/16/91, #70532, dated 8/16/90 (new #800024:2974, 3.35%
due 2116/94)
Dm~phin Depvslt Bank Certiflcatc of Deposit, 7.85~, dU~
11126/91, #77401, dated 9/26/90 (new #80002430?5, 3.35%,
due 3/28/94)
Cheek #119 - dated 51~19~
Jacqueline Drawbaugh
From:
Sent:
To:
Subject:
James D. Hughes (External)
Friday, October 17, 2003 2:40 PM
Jacqueline Drawbaugh
FW: Dorothy Kohl, T/A
We,4dy
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
'L
Carol K. Smith
being duly sworn according fo law, deposes and says that she is the Administratrix C.T.A.
of the Estate of Dorothy M. Kohl
late of __ _W_e_$JL~Pe_nn~s_boro ~own~shJ. p , Cumberland County, Pa., deceased ~nd fhef fha
within is an inventory made by Carol K. Smith , the said ~tratr~ C.T.A.
of the enflre estate of said decedent, consisting of all +he personal property and real estate, except real estate oufslde
the Commonwealth of Pennsylvania, end fhef the figures opposite each item of the Inventory represent it's fair value
as of the date of decedenf's death.
Sworn
and subscribed before me,
this /0 day ok r,
Carol K. Smith, Administratrix C.T.A.
P. O. Box 227
Saint Marys, PA 15857
Addre,,
Date of Death 18 O1 2003
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed wifhln thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduclar~es Act of 1949.
?
O
O
Inventory of the real and personal estate of
DOROTHY M. KOHL
deceased
1. Allfirst - Checking Account ........................
TOTAL .................
4I
613
613
BUREAU OF ZNDZVZDUAL TAXES
ZNHERZTANCE TAX DTVTSZON
DEPT. 28060!
HARRTSBURG, PA 17128-0601
COHNONWEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOT/CE OF /NHERZTANCE TAX
APPRAZSENENT, ALLONANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSNENT OF TAX
JAMES D HUGHES ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE
PA 1701:5
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
COUNTY
ACN
12-29-200:5
KOHL
01-18-200:5
21 0:5-0508
CUHBERLAND
101
Amount
REV-].;~? EX AFP (01-05)
DOROTHY M
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGZSTER OF WZLLS
CUMBERLAND CO COURT HOUSE
CARLZSLE, PA 1701:5
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-15q7 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR
ESTATE OF KOHL
DZSALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX
DOROTHY HF~LE NO. 21 0:5-0508 ACN 101
DATE 12-29-200:5
TAX RETURN NAS: (X) ACCEPTED AS FZLED
RESERVAT]:ON CONCERNZNG FUTURE ~NTEREST - SEE REVERSE
( ) CHANGED
APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN
1. Real Estate (ScheduZe A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership ZnterBst (Schedule C) ($)
fi. Mortgages/Notes Receivable (Schedule D) (fi)
5. Cash/Bank Deposlts/NLsc. PersonaZ Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expenses/Ada. Costs/M/sc. Expanses (Schedule H) (9)
10. Debts/Mortgage L/ab/lit/es/L/ans (Schedule 1) (10)
11. Total Deduct/ohs
12. Net Value of Tax Return
61:5.q2
.00
.00 NOTE: To /nsura proper
.00 cred/t to your account,
.00 subm/t the upper port/on
.00 of th/s form w/th your
tax Payment.
16z172.2~
(8) 16,785.66
855.00
2,8:56.1q
(11) .
~.~9].]q
1:5,09q.52
RECE].PT
NUMBER
CD00:50:5].
OZ$COUNT
ZNTEREST/PEN PAZD (-)
.O0
TOTALT-~'~---CR-'~'~'~T
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
770.00
180.75CR
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS.)
TAX CREDZTS:
PAYHENT
DATE
09-18-200:5
(12)
15. Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00
lq. Nat Value of Estate Subject to Tax
(1~) 13,09q.52
NOTE: Z~ an assessment was issued previously, lines lq, 15 and/er 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSNENT OF TAX: "
15. Amount of L/ne lq at Spousal rata (16) .00 X O0 = .00
16. Amount of L/ne lq taxabZe at L/neaZ/CZass A rata (16) 1:5,09q.52 X Oq5: 589.25
17. Amount of L/ne lq at S/bl/ng rata (17) .00 X 12 = .00
18. Amount of L/ne lfi taxable at Collateral/Class B rata (18) .00 X 15 O0
19. Pr/nc/pal Tax Due = '
589.25
RESERVATION: Estates of decedents dying on or before December 1Z, lgeg -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tho expiration oF any estate for
life or for years, the CoamanHaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laeful Class B (collataral) rate on any such Future interest.
PURPOSE OF
NOTICE: To ~ulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Sect[on 91qO).
PAYMENT: Detach the top portion of this Notice and submit Hith your payment to the Rmgistmr of Nills printmd on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
REFUND (CR): A refund of a tax credit, Hhich Has not requested on the Tax Return, may be requested by completing an "Application
for ReFund of Pennsylvania Inheritance end Estate Tax" (REV-X313). Applications arm available at tho Office
of the Register oF Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
ansHering service for forms ordering: 1-800-36Z-ZOSO~ services For taxpayers Hith special hearing and / or
speaking needs: 1-BOO-q47-30ZO (TT only).
OBJECTIONS: Any partY in interest not satisfied Hith the appraisement, alloHancm, or disalloHanca oF deductions, or assessment
of tax (including discount or interest) as shoHn on this Notice must object eithin sixty (60) days of race[pt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17128-10ZI, OR
--election to have the matter determined at 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 eriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment RavieH Unit, Dept. ZB0601, Harrisburg, PA 171ZB-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid aithin three (3) calendar months after the dacedent's death, a five percent (SI) discount of
the tax paid is alloHed.
PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the First day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you Hould appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning Hith first day oF delinquency, ar nine (9) 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 (eX) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z Hill bear interest at a rate which will vary from calendar year to calendar year Hith that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate_ Factor Year Rate Factor
1982 gOZ .O00S4B 1987 9Z .000247 1999 7X .00019Z
1983 16X .00043B 1988-1991 llX .000301 ZOO0 8Z .000Z19
1964 112 .O0030X 1992 92 .000247 ZOO1 92 .000247
1985 13Z .000356 X993-1994 7Z .00019Z ZOOZ 6Z .000164
1986 XOZ .000Z74 1995-1998 9Z .000Z47 2003 5Z .000137
--Interest is calculated as folloHs:
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 (IS) days
beyond the date of the assessment. If payment is made after the interest computation date shoHn on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
,INHERITANCE TAX DZVTSZDN
DEPT. Z8060!
HARRISBURG, PA 171Z8-0601
C011110NWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
JANES D HUGHES ESQ
IRWIN ETAL
60 W PONFRET ST
CARLISLE
.~. ~ O~lATE
Wills ESTATE OF
DATE OF DEATH
FZLE NU11BER
p1
PA 17oz$ct;mba¥;~,~ Co., PA
02-02-2004
KOHL
01-18-2005
Z1 05-0508
CU11BERLAND
101
Amount: Rem/'l:'l:ed
I~EV-I~I? EX AFP (11-65)
DOROTHY N
1lAKE C11ECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper cred/~ ~o your account, submi~ ~he upper por~:ion of ~his fore wi~:h your ~ax payment.
CUT ALONG THIS LZNE I1~ RETAIN LOWER PORT'rON FOR YOUR RECORDS
REV-1607 EX AFP (01-03} """ ]:NHER'rTANCE TAX STATENENT OF ACCOUNT
ESTATE OF KOHL DOROTHY II FILE NO. 21 05-0508 ACN 101 DATE 02-02-2004
TH'rs STATEHENT TS PROVTDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACH TN THE NAHED ESTATE. SHOI./N BELON
ZSA SUHHARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPL/CABLE,
A PROJECTED INTEREST FZOURE.
DATE OF LAST ASSESS11ENT OR RECORD ADJUST11ENT: 1Z-Z9-2005
PRINCIPAL TAX DUE:
PAYHENTS (TAX CREDITS):
PAYNENT RECEIPT DISCOUNT (+)
DATE NUN~ER INTEREST/PEN PAID (-) A110UNT PAID
09-18-2005 CD005051 .00
01-12-2004 REFUND .00
ZF PAID AFTER THTS DATE, SEE REVERSE
770.00
180.75-
TOTAL TAX CREDIT
BALANCE OF TAX DUE
589.Z5
.00
589.25
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ~F TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS RE~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT'
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ~NSTRUCTZONS.
INTEREST AND PEN.
TOTAL DUE
.00
.00
PAYNENT:
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 RESZDENT DECEDENT make check or money order payable to: REGZSTER OF HZLLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: CONNONNEALTH OF PENNSYLVANZA.
REFUND (CR): A refund of a tax credit, Nhich Nas not requested on the Tax Return, may be requested by compXating an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications are available at
the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's [4-hour
ensnaring service for forms ordering: 1-800-36Z-[OeO; services for taxpayers Nith special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessqaent RevieN Unit, Dept. 180601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid Nithin three (3) calendar months after the decedent"s death, a five percent (5Z) discount
of the tax paid is ailoNed.
PENALTY: The lex tax amnesty non-participation penalty is computed on the total cf 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 Nith first day of delinquency, or nine (9) months and one ri) day frae the date of
death, to the date of payment. Taxes ~hich became delinquent before January l~ 19BZ bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .O0016q. All taxes Nhich became delinquent on and after
January l, 1981 Nill bear interest at a rate Nhich Nili vary from calendar year to calendar year with that rate
announced by the PA gepart~ant of Revenue. The applicable interest rates for 1981 through ZOO3 ara:
Interest Daily Interest Daily Znterest Daily
Rate Factor Year Rate Factor Year Rate Factor
198Z ZOX .000548 1987 9X .000Z47 1999 7Z .00019Z
1985 16Z .00043B 1988-1991 XXZ .O0030X 2000 8Z .O00Zl9
1984 XXZ .O0030X 1992 92 .000247 ZOOl 92 .000247
1985 13Z .000356 1993-1994 72 .00019Z ZOOZ 62 .000164
1986 lOX .000274 1995-1998 92 .000247 2005 5Z .000137
--Interest is calculated as follows:
XNTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELTNQUENT X DATLY XNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent Nill reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date sho~n on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
DOROTHY M. KOHL
Date of Death:
No. 21-03-0508
January 18, 2003
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes __ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court? Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
Date: 5/4/04
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Ft~
Cler/k~ rphan's Court and may be
attached to this report~~7~
/
ES & FISHMAN
Ja.a.a~es D. Hughes, Esquire
k._~me (please type or print)
95 Alexander Spring Road, Suite 3
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-6333
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative