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HomeMy WebLinkAbout02-1070KNOW ALL MEN BY THESE PRESENTS; that 1, DANIEL E. MILLER ,have constituted and appointed and by these presents do make, constitute and appoint KATHRYN F. MILLER, or if she cannot. or does not serve, STEVEN R. MILLER and/or SUSANNE MILLER, either individually~or jointly, my true and lawful attorney for me and in my name and on my behalf generally, to do and pertorm all matters and things, transact all business, make, execute, acknowledge, endorse and deliver all contracts, orders, checks, deeds of conveyance, certificates of stock, bonds, leases, mortgages, car titles, releases of lien or satisfaction of bonds and mortgages and other writings, assurances and instruments which may be requisite or proper to effectuate any matter or thing appertaining or belonging to me, including making medical decisions affecting me; within the power hereby granted to my attorney is the right of access to and deposit and withdrawal from, any safety deposit box to which I have said rights and also the right of withdrawal from any savings account, and all with the same powers, and to all intents and purposes with the same validity as I could, if personally present, hereby ratifying and confirming whatsoever my said attorney shall and may do, by virtue hereof. It is also my intention and direction that this power of attorney shall not be adversely affected by any physical or mental disability. It shall not be necessary that my attorney named herein obtain judicial determination of such disability, but it shall be sufficient that my attorney shall determine, in concurrence u~i±h the advice of my physician that I am physically and/or mentally incapable of handling my affairs. This power of attorney shall rescind and revoke any other powers of attorney previously made by me. iN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~~ day of July, 1999. WITNESSED. BY: ~~ ~-~'ZLc COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ~~-' L.p~.~ (SEAL) DANIEL E. MILLER :SS: On this, the Z3 day of July, 1999, before me, the undersigned officer, personally appeared DANIEL E. MILLER known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument and acknowledged that he executed same for the purposes therein contained. ~ /~ ~~~ro« ~ ~~~. ~~~ ~~ <~ ~ti ~u~ ~~~__ _~ Notary Public C`.ni c P n, n~l~ ~~ n~ (o~ ay ~f~ <.r ni _ ,_ r. 20x7 ~~~ ~e~ POWER OF A TTORHEY `~ ~o y ~-" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOT I C E DEPTAU280601DIVIDUAL TAXES AND FILE NO. 21--U.Z-/O 7d HARRISBURG, PA 171z8-obol TAXPAYER RESPONSE ACN 02143732 DATE 10-09-2002 REY-1543 EK ~FP [09-PP) TYPE OF ACCOUNT EST. OF KATHRYN F MILLER ^ SAVINGS S.S. N0. 197-20-3994 ®CNECKING DATE OF DEATH 03-01-2002 ^ TRUST ,. - COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: DANIEL E MILLER REGISTER OF WILLS 5421 BLODGETT AVE CUMBERLAND CO COURT HOUSE DOWNERS GROVE IL f0~515 CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICE 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, ycu 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. questions nay be answered by calling 1717) 787-8327. COMPLETE PART 1 BELOW * * ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0094424012 Date 08-28-1988 Ta insure proper credit to your account, two Established (2) copies of this notice oust accompany your Account Balance 5, 233.06 Payment to the Register of Hills. Make check payable to: ^Register of Wills, Agent". Percent Taxable X 8.333 Amount Subject to Tax 436.07 NOTE: If tax payments are made within three C3) months of the decedent's date of death, Tax Rate X r~~J'r n you may deduct a 5% discount of the tax due. 6 5.4 1 Any inheritance tax due will become delinquent Potential TEiX Due nine (97 months after the date of death. PART TAXPAYER RESPONSE ~~ ~;: A. ^ The 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 CHECK a discount or avoid interest, or you nay check box "A" and return this notice to the Register of 0 N E Hills and an official assessment will be issued by the PA Department of Revenue. B L 0 CK ~ g, ^ The above asset has been or will 6e reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y 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/ar PART 3^ below. PART y andacate a different to rate, please state your ~=:<::::°:~::~ :::::::::::::=<:::::::::•~• ~ ~ ~ • • ..-..y,i•••..;;; 2 ^ relationshaP to deceden t: ~ .,=.,.,.,.: ........: :::.::::.::: :: ::::.,. : ::::::::°.,=,::;: • • : # ~ . : : :~:::;:;::s;:~::::: :~::;;:;:~::~:~€:~;<: < ;::_ s~ `s~i€~~ is~;;~it€~`•~~:`~1?P~f~iisi~~i~'s's[ TAX RET - URN COMPUTATION OF TAX ON JOINT~TRUST ACCOUNTS €€€:_:;::;::~ €~€€€€~~€~i€~€~~_€<~~€~€s€~~~~~~€iii~~€~~i~~°€~€~~~ii~f ''~1~~~ .::::::::::::.:::::::::_:;:;:;:;:;:;:;:;:;:;::::~:;:;:::;:;:;:;:;:;:;:::;:,;:;:::;:::,:;:;:;:;:;:;:~;:;:;:::;:,;;:;:::;:;:;:;~:;,; LINE 1. Date Established 1 ~ - ~ ~~ ~ k ~'~ :::: ..... 2. Account Ba lance z ~ 0 ~ 33. b :~:::~::~::.:~::~::::;:~::~::~::~:::~ ::::::::::::::~::~::,;,:,:::::::~::::~::_:~~,::::::::::::::::::::::~:::,:,:;:;:.:,:::::: :::::::::::::::::::.:::::::::::::::::::::::::::.::,;,::::::::::::~ ::::::~::~ s::.:~::::::~::::~::~:::,~::::::::::;:::::::::::~ ::,;:s:::~:~::::~:::: ;~~~ .:.:.:.:.:.:.:.:.:.:.:.:,~;.;.:.;::.:.,.:.:.:.:.:.:.:.,.:.;.,.:.,.:.:.,.:.:...:.;.:.,.;.:.;.,.:.,.:.:.:.:.:.:.:.;,:;.;.:.;.....:.......... 3. Percent Taxable 3 X ~ 3 3 :~:::::::~::::~:,: ~~:::::~: ~:,:~;~ ~:::::~::~::~::; ~ ::::::: :::::::~;:;:;:; :::::::::::-~ _::::::::::: ~::::::::::::::: _::::si:~ ::::::.. ........:.................:...........::::::::::::::...:.....:...............:.:.:.:.....:...... ~..:. 4. Amount Sub "ect to Tax 7 Q 4 :::::::::::~:::~:::.::::::::; .::.::..:.:.:.:.:.:.:.:.:::::::::.::::::::.:.:.:.:::.:::.::s::::::,:,:,:.:,_:;:,:,::~::::::::::::,:,:,:, :,:::::;,:,::::::: :~ iii .. ` ' " ' 5. Debts and Deductions - 5 : i?i?i€=sip s€i€~;:i~i~i?i?i'i€i€si ss~=;~;€~ € _~i~i'i°i?i€i€;~ i~ii~ i~':ei€i€si€i ~€~ i€ sii`;i':i` s€i€i€i€is~ iii i€~ iii s€;;; ~€s?;€;?is ;:;~:~ ~°~: •::::i:::::a::~:=_€::s ::~::::s:~::~::~::~::~:< a:<:::::~:~ :::~ ,:=:t;::t:c:=:[st:t ::::::::::::::::.::::::::::::: ..........::..............::::::.:........... 6. Amount T ~::>::::::~ :::::::::::::~::::::::,::::::::::::_::~::::_:::::::::::::::..;.,:;.;,:.,::::::::::::::::::::::~:~::::::::::::::::::::::_::::::~;:;:::::,:::: 7. Tax Rate 7 X e ~ ~ ::=:~ ::.:::::::.::::::::::::::::::::::::::::::.:::::::::::::::::::::::.~:::~::;:;:;:;:;:;:;:;:;:;:_::::;:;:;:;:::::;:;:;:::: _.:::;:;:;:;:;:;:;:;:;:,: 8. Tax Due O ::::::::::::::::~;:-::::::~:::::::::::~:~:;~:=:=:;s::::::::::::::::,:=:~::c~~::::::::~~:st;::~:~:::::::::::;~:~:~:::;::_:;: PART DEBTS AND DEDUCTIONS CLAIMED DATE P AID PAYEE DESCRIPTI ON AMOUNT PAID NE NUMBER DATE Under penalties of perjury, I declare that the facts I have repor/~~ed above are true, correct and plate to t~fe,, b/e~/~ of/~ny kfnowled a and be],~ef r/ HOME (O~ ) 8ro'' /,~,3d rC.J ~ i' /'lw .!'.G~! 1". Q ./t . ~.(~a~t~„~ s ~ `u1'~~ Pd. IOW O R K ( i~ ~ ( ~ •• /~ 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 era not taxable. 6. Accounts held by a decedent ^in trust for^ another ar 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 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 Nills 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 C1) 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 (^x) 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 6y 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 mare than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JDINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 CJOINT OWNERS) DIVIDED BY 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 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 6y the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. Tha amount subject to tax Cline 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 (line 6l is determined by subtracting the debts and deductions (line 5l from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. ^The tax rata 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 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 been adopted by others, adopted children and step children. ^Lineal descendents^ includes all children of the natural parents and their descendents, whether or not they have been 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. 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 B 1/2^ x 11". Proof of payment may be requested by the PA Department of Revenue. Data of Death Spo:;se 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% COMMONMEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION N OT I C E BUREAU OF INDIVIDUAL TAXES AN D DEPT. 280601 HARRISBURG, PA 1712E-0601 TAX PAYER R E S PO N S E REY-1543 E% 4FP (Y9-00) FILE N0. 21-~~'~~ 7~ ACN 02143733 DATE 10-09-2002 EST. OF KATHRYN F MILLER S.S. N0. 197-20-3994 DATE OF DEATH 03-01-2002 COUNTY CUMBERLAND TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. REMIT PAYMENT AND FORMS T0: STEVEN R MILLER REGISTER OF WILLS 5421 BLODGETT AVE CUMBERLAND CO COURT HOUSE DOWNERS GROVE IL 60515 CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICE 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. Questions may be answered b;• calling (717) 7@7-B:27. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0094424012 Date 08-28-1988 To insure proper credit to vaur account, two Established (2) copies of this notice must accompany your ACCOUnt Balance 5, 233.06 Payment to the Register of Wills. Make check payable to: "Register of Wills, Agent^. Percent Taxable X 8.333 Anount Subject to Tax 436.07 NOTE: If tax payments are made within three (37 months of the decedent's data of death, Tax Rate X you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due 65.41 nine (9) nonths after the date of death. PART TAXPAYER RESPONSE ::::•'•1'~1;::::~i~::::~I~~L~:::::~i~'its::~~:~:1~#::::€~.~~A~::~:'t'A~::A~. ~~~~A.~i~31::::::::: ;:; _ .::: A. ~ The 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 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 been or will he reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. ~ The above information is incorrect and/ar debts and deductions were paid by you. You must complete PART 2^ and/or PART 3^ below. If i':i€si':i~ i~ i;~ its Vii: si`i€_ i€::::::,,-: ~°:~ :,~,~:;~ :°~ °~:::iiiii:-::,::::~:_;~ :~::-:~::::::~ :~ :::::::::::.....:::::::::~:::-::~::: PART You sndscate a different tax rate, please state your :...........................:.............. . : • :::::::::: -• : •::: ::::::::~:~~_€;~ii~i€i€i€si €siii<.~'. psi - - 4o n :::::::~::::~::::~::~ :::::::::::::::~::::::~::::::~::::~::~::~::~:;::::::~::::::~::::::::::~::~:::;::~::~::.... relationshsp to decedent. .........................s::1::::.~~~:~-~~~:.:~~~:.:.......,:,~~.__u~.,.,....,,.u.................. TAX RE TURN - COMPUTATION OF TAX N J O NT/T~U T ACCOUNTS LINE 1. Date Established y C S y 1 ' ~Jl ~ - ~ ~ ~S 2. Account Balance 2 3. Percent Taxable 3 X ~. 333 4. Anount Subject to Tax 4 5. Debts and Deductions 5 - U' tE?. 6. Anount Taxable 6 7. Tax Rate 7 X ~ .• 8. Tax Due 8 PART DEBTS AND DEDUCTIONS CLAIMED 3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID ~ - L u.. C~2 a. l F ~c~ CRS a(n ~ , o oar ~ m E m m: -~ f~ s• v~ a 4 a ~ o oa 5 one rn ~.(e h +.in e a co r' a , o~ a o ~ .n ~~(c me ok~ s ea in 6-ku/~ o N IYIAL Censer on tine ~ or iax t=onputatsonl 5r~yt~n , pp Under penalties of perjury, I declare that the facts I have reported above are 't'rue, correct and late to the est ny knowledge and belief . HOME C ~j ~ ) ~jd ~ l ~.3~ WORK ( y~ ~1) ~~ ~/ TAXPAYER SIGNATURE ~. R QNE NUMBER DATE x'. 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 data 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 tc 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 net 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 far 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 Klock "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 tieing 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 wanner existing at date of death. NDTE: 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 (m*) 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 DWNERS 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 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 for another individual(s) (trust beneficiaries): 1 DIVIDED BY TDTAL 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 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 4) is determined by multiplying the account balance Cline 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 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. *Tha tax rate imposed an the net value of transfers from a deceased child twenty-one years of age or younger at death to or far 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 been adopted by others, adopted children and step children. "Lineal descendants^ includes all children of the natural parents and their descendents, whether ar 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 decadent, 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 tc 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. Date of Death Spouse Lineal Sibi3ng 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% CONMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE FILE NO. 21'-D~ ~D?~ BUREAU OF INUIVIOUAL TAXES DEPT. 280601 TAXPAYERNRESPONSE ACN 02143734 HARRISBURG, PA 17128-0681 DATE 10-09-2002 REV-1545 E% RFP (R9-007 TYPE OF ACCOUNT EST. OF KATHRYN F MILLER ^ SAVINGS S.S. N0. 197-20-3994 ®CHECKING DATE OF DEATH 03-01-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: SUSANNE MILLER REGISTER OF WILLS 5421 BLODGETT AVE CUMBERLAND CO COURT HOUSE DOWNERS GROVE IL 605.15 CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICE 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. questions may be answered by calling C717) 787-8327. COMPLETE PART 1 BELOW * ~ * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0094424012 Date OS-28-1988 To insure proper credit to your account, two Established C2) copies of this notice must accompany your Account Balance 5 233.06 Payment to the Register of Wills. Make check , payahle to: ^Register of Wills, Agent^. Percent Taxable X 8.333 NOTE: If tax payments are made within three Amount Subject to Tax 436.07 (3) months of the decedent's date of death, Tax Rate X ,,~/ (,~ ~ you nay deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due 6 5.4 1 nine (9) months after the date of death. PART TAXPAYER RESPONSE ~:: ii: :~;. ;::::::; ~°~`.:.:.tl!~::.~4~....#~~~.~a~k~.....°~"AK' .....A.~i~i~:SE, ~~;'k;.,.:.81k~.:.:.::.'F'~~ ......:........................................ A. ^ The 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 CHECK a discount or avoid interest, or you may check box "A^ and return this notice to the Register of C 0 N E ~ Mills and an official assessment will be issued by the PA Department of Revenue. B L 0 CK 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 oust complete PART 2^ and/or PART 3^ below. PART • - If you indscate a different tox rate, ,plea$e state your . ~~ :~:;:es:;:::::::::<::;:~ ::~ :<: _user ..........................:--:: ~,;^.,.........::,.........,..:-~: ~:~:-:~:, ....... ,:--::-~~ ---::: ~ ~~••,~ ••~:~:~ ~ - •°~°~°~~ °--°°• • :: ':;;iis_€€i€€€€i;i€iii€i€i€~i'is~iii~~~i#:~::~:€i~€i,•. ;:;:;: 2 relationship to decedent. ~~ ::- ::::.::::::::::.~::.:::::::. .., . , . ~; ~i'iii;€siitiis€€i~iiiii~~~i~ ii~iisi~~ €~~ i - TAX RETURN COMPUTATION OF • COUNTS I T TRUST TAX ON J~ .. .. °€:~.., .;,;~€°;~s~€;~~~~;,~__€€;;;~;~i~€;€€~~~;,:~€;:;:;:;:;:~:~;:;; F7#~~ LINE 1. Date Established 1 ~~ryry j ( n `" cT ~ ~ ~~ V 2. ante 2 Acc S'o2 0 ...................................... ... ... . axable 3 Percent ~~ 3 x 8+ ~:~:::. iii''.~•(~91~~s~~~~~'~~`'`''~~~~~~s~~~~~~~_~~~~i''si~~i~ii~~'i€~€ ~ ~•~ ' ct to Tax 4 unt Sub a o ~ i ~3~J.C17 ::~::~: ~::.:::: ~Ss!!~#~~"`~~~"_~'~~~l~'•.~~`~€~'~'~~s~'~~~~s~~'~'s ~::::::: ~::::::: 5. Debts and Deductions 5 ~f - (••{' J ~'. 0' / ii<:iii~ iiiiiiii°~ ".:?°~i ••,., 6 6 mount Taxable A ~:::::: ~k€ii`~~~is~?~~~~~~~~€vtfss~i~~s``°`s~s~[[~[~€i ~~~~ . 7 e Tax Rat X ' °''€€~ '~ iiii(~~ s~ ijyii€[iii~ ~~ ~rri~ ~ ~ ~ s{s~ s~ ~i~ ii` 8. ue 8 Tax D iii~~ i[[:'°€=~~ s?'~€i ~~~ '` Vii; _`'iiisi~ €~ ~ ss€i ~~"i'i'`i~'i~; ~' ~~ PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have repor ed abov are true?, correct and complete to the best of ny knowledge and bel#ef . HOME C ~ ~ ) ~~Q `~l ~ 3c WORK (~~ '~) " ~~ TAXPAY SIGNATURE ~ ONE NUMBER DATE GENERAL INFORMATION FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. Inheritance tax becomes delinquent nine months after the decedent's date of death. A joint account is taxable even though the decedent's name was added as a matter of convenience. 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. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 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 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 acccunt that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 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 BY 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 for another individual(s) (trust beneficiaries): 1 DIVIDED 8Y 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 100 = 50% (TAXABLE FOR EACH SURVIVOR) The amount subject to tax Cline 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 Cline 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). Enter the appropriate tax rate (line 7) as determined below. ^The tax rate lnpased 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%. The lineal class of heirs 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 not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Sibling s^ era 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 fellows: 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. Date ofi 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% CDMMONWEALTH of PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION N OT I C E BUREAU OF INDIVIDUAL TAXES AN D DEPT. 2806D1 TAXPAYER RESPONSE HARRISBURG, PA 17128-0601 REY-1543 E% AFV [D9-007 FILE N0. 21 -Gis~-'~d 7d ACN 02143735 DATE 10-09-2002 DANIEL E MILLER 5421 BLODGETT AUE DOWNERS GROVE, IL 60515 TYPE OF ACCOUNT EST. OF KATHRYN F MILLER ^ SAVINGS S.S. N0. 197-20-3994 ® CHECKING DATE OF DEATH 03-01-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICE has provided the Departwent 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 inforwation is incorrect, please obtain written correction frow the financial institution, attach a copy to this forty and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Cowmonwealth of Pennsylvania. Questions may be ans~~.ered by calling C717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0060345853 Date 12-28-1981 To insure proper credit to vaur account, two Established C2) copies of this notice roust accowpany your Paywent to the Register of Nills. Make check Account Balance 4 448.88 ~ payable to: "Register of Wills, Agent^. Percent Taxable X 8.333 NOTE: If tax paywents are wade within three Amount Subject to Tax 370.73 (3) months of the decedent's date of death, Tax Rate X vau way deduct a 5% discount of the tax due. Any inheritance tax due will becowe delinquent Potential Tax Due 55.61 nine C9) wonths after the date of death. PART TAXPAYER RESPONSE .....,~.~L~ ..'~':~ :...........................................................................................................................................................:..:.........................................:...........::.................................................................................... A. ^ The above information and tax due is correct. 1. You way choose to rewit paywent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you way 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 keen 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. yCl The above inforwation is incorrect and/or debts and deductions were paid by you. ./`;' You roust cowplete PART 2^ and/or PART 3^ below. PART If you indicate a differs relationship 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 your OF TAX ON JOINT/TRUST ACCOUNTS 3 X ~~3~3 4 5 - 6 0 7 X Q. ~ 8 PART DEBTS AND DEDUCTIONS CLAIMED ^3 DATE PAID PAYEE DESCRIPTION AMOUNT PAID r ~. pNE NUMBER DATE ___.. Under penalties of perjury, I declare that the facts I have reporte'd``above are tr~7ue, correct and late totjhe,~ t of ny kno edge and belief. HOME C ~p ~,/) ~ r ~~7 ~3y ..v ~ ~.G/~'4.Y ~ ~.1~ .~~~u.a.c~.--+.~,~ ~ F~ CI, /Q WORK ( ~~ r~ 1 ~~ // 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 nave 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. Acccunts 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 era 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 far 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. 2. BLOCK B - If the asset specified an 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 informaticn 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 then 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 decadent put in joint Hanes within one (1) year of death are taxable fully as transfers. However, there is an exclusion Hat 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 nave 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 tc the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X l00 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other parsons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 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 for another individual(s) (trust beneficiaries): 1 DIVIDED 8Y 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 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 4) is determined by multiplying the account balance Cline 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 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. Date ofi 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% ^The tax rate imposed an 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%. The lineal class of heirs 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 not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Sibling s^ 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 oust be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2•' x 11". Proof of payment nay be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE FILE NO. 21-~o~-b7n BUREAU OF INDIVIDUAL TAXES DEPT. 288601 TAXPAYER RESPONSE ACN 02143736 HARRISBURG, PA 17128-0601 DATE 10-09-2002 REY-1543 E% ~FV [R9-RR) TYPE OF ACCOUNT EST. OF KATHRYN F MILLER ^ SAVINGS S.S. N0. 197-20-3994 ® CHECKING DATE OF DEATH 03-01-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: STEVEN R MILLER REGISTER OF WILLS 5421 BLODGETT AVE CUMBERLAND CO COURT HOUSE DOWNERS GROVE IL 60515 CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICE has provided the Department with the information listed below which has been used in calculating the potential tax due. Their retards indicate that at the death of the above decadent, 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. guastions may be answered by calling (7171 787-83:7. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0060345853 Date 12-28-1981 To insure proper credit to your account, two Established C2l copies of this notice must accompany your payment to the Register of Wills. Make check Account Balance 4, 448.88 payable to: ^Register of Wills, Agent°. Percent Taxable X 8.333 NOTE: If tax payments are made within three Amount Subject to T9X 370.73 (3) months of the decedent's date of death, Tax Rate ~i ~ X you may deduct a 5% discount of the tax due. j ~ Any inheritance tax due will become delinquent Potential Tax Due 55.61 nine (97 months after the date of death. PART TAXPAYER RESPONSE A. ^ The above information and tax due is correct. 1. You nay choose to remit payment to the Register of Nills with two copies of this notice tc 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 ~ B L 0 CK B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y 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 different relationship to decedent: TAX RETURN - COMPUTATION OF LINE 1. Date Established 1 2. Account Balance 2 3. Percent Taxable 3 4. Aeount Subject to Tax 4 5. Debts and Deductions 5_ 6. Aeount Taxable 6_ 7. Tax Rate 7_ 8. Tax Due 8_ t`x~ ra~ , please TAX ONON J 33 3~a.~ _ ~ ~h . ~ ~i your ACCOUNTS PART DEBTS AND DEDUCTIONS CLAIMED 0 DATE PAID PAYEE DESCRIPTION AMOUNT PAID E ONE NUMBER DATE Under penalties of perjury, I declare that the facts I have reporte~d~ abovoe are true, correct and plate to t be}~~Jof ey knowledge and be];ief. HOME C~~ ) OjG~'~S~O ,lN; o - ~ v~YI~ ~ WORK C •' " ) " r/ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based an 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 mat 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 far 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 ^8" 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 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 (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 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 BY 3 (JOINT OWNERS) DIVIDED BY 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 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) _ .SD X 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 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 (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. 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% ^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 adaptive 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 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 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 ar 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 tc 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE FILE NO. 2 1 - ~~ - ~0 7a BUREAU OF INDIVIDUAL TAXES AN D DEPT. 280601 TAXPAYER RESPONSE ACN 02143737 HARRISBURG, PA 17128-0601 DATE 10-09-2002 REV-1543 E% ~FP (09-007 TYPE OF ACCOUNT EST. OF KATHRYN F MILLER ^ SAVINGS S.S. N0. 197-20-3994 ® CHECKING DATE OF DEATH 03-01-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. ' ~ REMIT PAYMENT AND FORMS T0: SUSANNE MILLER REGISTER OF WILLS 5421 BLODGETT AVE CUMBERLAND CO COURT HOUSE DOWNERS GROVE IL„60515 CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICE 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 frow the financial institution, attach a copy to this forty and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Cowmonwealth of Pennsylvania. questions waY be answered by calling(717) 7B7-8127. COMPLETE PART 1 BELOW * ?~ * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0060345853 Date 12-28-1981 To insure proper credit to your account, two Established (2) copies of this notice roust accompany your payment to the Register of Wills. Make check Account Balance 4,448.88 payable to: ^Register of Nills, Agent^. Percent Taxable X 8.333 NOTE: If tax paywents are wade within three Amount Subject to Tax 370 • 73 Cal months of the decedent's date of death, Tax Rate X ,~,~ tf- y You may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due 55.61 nine (9) months after the date of death. PART TAXPAYER RESPONSE .....~k ~I.~., :'1'b :: .............................................................................:.:: .:::::::........................................................................................ .....:::::.. :: . ::.............................................................................................................. A. ^ The above inforwation and tax due is correct. 1. You way choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount ar 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. 0 N E ~ C B L 0 CK 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/ar debts and deductions were paid by you. You roust complete PART 2^ and/or PART 3^ below. PART If you indicate a differs relationship 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 PART a DATE PAID PAYEE your OF TAX ON JOINT/TRUST ACCOUNTS ~I~#ti y r1d. ~3 €~~€ 6 iii: ~ ~[€ 7 X ' S _°~~~~~<' 8 ~ f°~~s€~'? ........................... DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have repo[r-t~e/d, above are true, correct and conpl to to the best of ny knowledge and bel,~ef. HOME C~p,7t~ ) ~~Li "~"S3b ~ JZ WORK ~ .. ,~ I .~ ,r TAYDAVFD crr_ueTnQF f'. ""'?.. "T~• ONE NUMBER DATE 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. BLDCK 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. 2. BLDCK 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/ar deductions are being claimed, check block ^C" and complete Parts 2 and 3 according to the instructions below. Sign twc 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. NDTE: 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 (^wl 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 for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TDTAL 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 100 = 16.7% [TAXABLE FOR EACH SURVIVORI B. The percent taxable for assets created within one year of the decedent's death ar 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 DR 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 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax Cline 47 is determined by multiplying the account balance (line 2) by the percent taxable Cline 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7l as determined below. Dade o~ Dealh 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% ^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%. The lineal class of heirs 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 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 ^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 prcaf 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. ~' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT ALLOWANCE OR DISALLOWANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1546 E% AFP (O1-OS7 DATE 03-03-2003 ESTATE OF MILLER K DATE OF DEATH 03-01-2002 FILE NUMBER ~~-~~-10~0 COUNTY CUMBERLAND SSN/DC 197-20-3994 STEVEN R MILLER ACN 02143733 5421 BLODGETT AVE Amount Remitted DOWNERS GROVE IL 60515 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 03-03-2003 ESTATE OF MILLER K DATE OF DEATH 03-01-2002 COUNTY CUMBERLAND FILE N0. S.S/D.C. N0. 197-20-3994 ACN 02143733 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT N0. 0094424012 TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 08-28-1988 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 5,233.D6 X 0.083 436.07 _ 436.07 00 X .45 .00 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 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * 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-13137. 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 far taxpayers with special hearing and or speaking needs: 1-800-447-3020 CTT 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 Oecedent° (REV-1501) 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-participation penalty is appealable in the sane 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 C9) months and one (1l 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 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 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 17128-o6D1 NOTICE OF INHERITANCE TAX APPRAISEMENT ALLONANCE OR DISALLOHANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 E% AFP col-os~ DATE 03-03-2003 ESTATE OF MILLER K DATE OF DEATH 03-01-2002 ~/_~_/~?a FILE NUMBER ~, COUNTY CUMBERLAND SUSANNE MILLER SSN/DC 197-20-3994 ACN 02143734 5421 BLODGETT AVE Amount Remitted DOWNERS GROVE IL 60$15 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 03-03-2003 ESTATE OF MILLER K DATE OF DEATH 03-01-2002 COUNTY CUMBERLAND FILE N0. S.S/D.C. N0. 197-20-3994 ACN 02143734 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT N0. 0094424012 TYPE OF ACCOUNT: C ) SAVINGS ( ~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 08-28-1988 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 5,233.06 X 0.083 436.07 _ 436.07 .00 X .45 .00 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." TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 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. ) PURPOSE OF N07ICE: 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 far taxpayers with special hearing and ar 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 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 Drphans' 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 (7177 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) far 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 an 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 (9] months and one C1) day from the date of death, to the date of payment. Taxes which became delinquent hefare January 1, 1982 bear interest at the rata 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 Rata Factor Year Rate Factor Vear Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .0003D1 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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT ALLOHANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS STEVEN R MILLER 5421 BLODGETT AVE DOWNERS GROVE IL 60515 REV-1546 E% ~FP (01-33) DATE 03-03-2003 ESTATE OF MILLER K DATE OF DEATH 03-01-2002 ~10~-/OHO FILE NUMBER COUNTY CUMBERLAND SSN/DC 197-20-3994 ACN 02143736 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 03-03-2003 ESTATE OF MILLER K DATE OF DEATH 03-01-2002 COUNTY CUMBERLAND FILE N0. S.S/D.C. N0. 197-20-3994 ACN 02143736 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT N0. 0060345853 TYPE OF ACCOUNT: ( ) SAVINGS ( ~ CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-28-1981 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 4,448.88 X 0.083 370.73 370.73 .00 X .45 .00 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 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 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. ) 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 tc 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 Llistrict 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 6y: --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 C717) 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident Decedent^ (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3l 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 an 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 (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 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 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 1D% .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 C15) 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. 2806D1 NOTICE OF INHERITANCE TAX HARRISBURG, PA 171za-obai APPRAISEHENT ALLOWANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 E% AFP (81-83] DATE 03-03-2003 ESTATE OF MILLER K DATE OF DEATH 03-01-2002 FILE NUMBER - oZ/-Oo2-/0~6 COUNTY CUMBERLAND SSN/DC 197-20-3994 SUSANNE MILLER ACN 02143737 5421 BLODGETT AVE Amount Remitted DOWNERS GROVE IL 605.15 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONE THIS LINE ---------------------------------- REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE DEDUCTIONS, AND ASSES ESTATE OF MILLER K RETAIN LOWER PORTION FOR YOUR RECORDS ~ TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF 3MENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-03-2003 DATE OF DEATH 03-01-2002 COUNTY CUMBERLAND FILE N0. S.S/D.C. N0. 197-20-3994 ACN 02143737 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT N0. 0060345853 TYPE OF ACCOUNT: ( ) SAVINGS ( ~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-28-1981 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 4,448.88 X 0.083 370.73 5,973.40 .00 X .45 .00 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 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 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. ) 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 farms ordering: 1-SDO-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 ar interest) as shown on this Notice may ohject 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 an 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 for Inheritance Tax Return for a Resident Decedent" [REV-1501) for an explanation of administratively correctable errors. 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 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, tc the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%l 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 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.