HomeMy WebLinkAbout02-0121 egister of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of GERTRUDE N. BOWMAN
also known as
No. 21-02-121
Petitioner(s). who is/are 18 years of age or o)der, apply(ies) for:
(COMPLETE "A" OR "B" BELOW:)
, Deceased Social Security No.
SAMYUKTHA LEISENRING
A. Probate and Grant of Letters and aver that Petitioners are the executors named in the Last Will of the
Decedent, dated SEPTEMBER 8. 1989 and codicil(s) dated
State relevant circumstances, e.g,, renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for
probate; was not the victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(d.b,n.c.t,a,: pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any)
and heirs:
Name Relationship Residence I
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at
Bethany Village Retirement Home. Mechanicsbur_o. Lower Allen Township. Cumberland Countv. Pennsvlvania
(list street, number and municipality)
Decedent, then 94
(Locationl
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 Pennsylvania ..........................................................
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania .................................................................. $
otal .....................................................................
Real Estate situated as follows: NONE
_ years of age, died January 21, 2002, at Bethany Villa_oe Retirement Home. Mechanicsburg, PA
50.000.00
50.000.00
Wherefore, Petitioners respectfully request the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to
the undersigned:
Signature
Typed or printed name and residence
Form RW-1 Page 1 of 2 {Dauphin County) - Rev. 9/92
JSAMYUKTHA LEISENRING
359 Rumford Road
Lititz, Pennsylvania 17543
416629,1
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner above-named swears and affirms that the statements in the foregoing Petition are true and
correct to the best of the knowledge and belief of Petitioner and that, as personal representative of the Decedent,
Petitioner will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed
before me this~ ~/~-~ day of
, L~ ,,~ 2002
SAMYUKTHA LEISENRING
No. 21-02-121
Estate of
GERTRUDE N. BOWMAN
Deceased
Social Security No: 195-32-/+508
Date of Death:
JANUARY 21, 2002
AND NOW, FF. BRUAR¥ 4 ,2002, in consideration of the Petition on
the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters X Testamentary [] of Administration
d.b.n.c.t.; pendente lite; durante absentia; durante minoritate
are hereby granted to SUMYUKTHA LEISENRING
in the above estate and that the instrument(s) dated SEPTEMBER 8, 1989 described in the Petition
be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ...........................
Short Certificate(s) ..........
Renunciation ..................
Affidavit ( ) .................
Extra Pages ( ) ............
Codicil ..........................
JCP Fee ........................
Inventory .......................
Other ............................
TOTAL ................
Form RW-1 Page 2 of 2 (Dauphin County) - Rev. 9/92
80.00
15.00
5.00
$
$, 15.00
$
$ 5.00
$_120.00
Attorney: Stanley A. Smith
I.D. No: 33782
Address: Rhoads & Sinon LLP, PO Box 1146
1 South Market So_uare, Harrisburg, PA 17108-1146
Telephone: 717-233-5731
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local. Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 8010972
No.
21-02-121
Local Registrar _
~ate/
HI0$ ~"3 Rev ~/117 COMMONWEALTH OF PENNSYLVANIA · OEP&RTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
Register of Wills of Cumberland County, Pennsylvania
OATH OF SUBSCRIBING WITNESS
Estate of
GERTRUDE N. BOWMAN
also known as
No. 21-02-121
, Deceased
DAVID B. DOWLING and MARILYN A. DOWLING
each a subscribing witness to the Will presented herewith, each being duly, qualified according to law deposes
and says that they were present and saw the above Testatrix sign the same and that they signed as a witness at
the request of Testatrix in their presence and in the presence of each other.
ID B. DO~--~iI~G f U -- --~ ~
2132SycamoreDrive, Harrisbu~.~PA17~ . ~
Sworn to or affirmed and subscribed
before me this ~Z~I )~
day of
N o~-ary P ublCc
My Commission Expires:
(Signature and seal of Notary or other official
qualified to administer oaths. Show date of
expiration of Notary's commission.)
NOTE: To be taken by officer authorized to
administer oaths. Please have present
the original or copy of Instrument(s) at
time of notarization.
Form RW-12 (Dauphin County - Rev, 9/92)
416762.1
Y~D/GBOWMAN.WIL/DISK: WILLS #8/sEPTEMBER 8, 1989/bma/#3
21-02-121
LAST WILL AND TESTAMENT
O_~F
GERTRUDE N. BOWMAN
I, Gertrude N. Bowman, of Harrisburg, Dauphin County,
Pennsylvania, being of sound and disposing mind and memory, do
make, publish and declare this to be my Last Will and Testament,
hereby revoking all Wills and Codicils by me at any time
previously made.
ITEM I: All inheritance, estate and
similar taxes becoming due by reason of my death ("Death Taxes"),
whether such Death Taxes shall be payable by my estate or by any
recipient of any property, shall be paid by my Executor out of the
property passing under ITEM VI of this Will as an expense and cost
of administration of my estate. My Executor shall have no duty or
obligation to obtain reimbursement for any Death Taxes paid by my
Executor, even though paid with respect to proceeds of insurance
or other property not passing under this Will.
ITEM II: I hereby exercise all powers of
appointment which I may have at the time of my death in favor of
my Executor, and all property subject to all such powers of
appointment shall be included in my estate and be governed by the
provisions of this Will.
Page 1 of 5 pages
ITEM III: I give and bequeath all of my
household furniture and furnishings, automobiles, books, pictures,
jewelry, china, crystal, appliances, silverware, wearing apparel
and all other like articles of household or personal use or
adornment to SAMYUKTHA LEISENRING, if she survives me. If
SAMYUKTHA LEISENRING does not survive me, such articles shall be
sold and the proceeds thereof shall pass as a part of my residuary
estate.
ITEM IV: I give and bequeath the sum of TWO
THOUSAND DOLLARS ($2,000.00) to LINH DANG, now of 11881 MacDuff
Street, Garden Grove, California 92640, if she survives me.
Should LINH DANG be a minor at the time of payment, this bequest
shall be deposited into a savings account ~n her name.
ITEM V: I give and bequeath the sum of ONE
THOUSAND DOLLARS ($1,000.00) to the MARKET SQUARE PRESBYTERIAN
CHURCH, Harrisburg, Pennsylvania.
~TEM VI: I give, devise and bequeath all
the rest and residue of my property, real, personal and mixed, not
disposed of in the preceding portions of this Will, to SAMYUKTHA
LEISENRING, if she survives me, if she does not survive me, I give
my residuary estate to RUTH B. DOWLING. If both predecease me, I
give my residuary estate to MARKET SQUARE PRESBYTERIAN CHURCH,
Harrisburg, Pennsylvania.
Page 2 of 5 pages
ITEM VII: No interest in income or principal
of my estate shall be subject to attachment, levy or seizure by
any creditor, spouse, assignee or trustee or receiver in
bankruptcy of any beneficiary of my estate prior to the
beneficiary,s actual receipt thereof. My Executor shall pay over
the net income and the principal to the beneficiaries herein
designated, as their interests may appear, without regard to any
attempted anticipation (except as may be specifically provided
herein), pledging or assignment by any beneficiary of my estate
and without regard to any claim thereto or attempted levy,
attachment, seizure or other process against said beneficiary.
ITEM VIII: Any person, who shall have died at
the same time as i or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me. Any person other than me
who shall have died at the same time as any then beneficiary of
income of my estate or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased such beneficiary.
~TEM IX: In the settlement of my estate, my
Executor shall possess, among others, the following powers to be
exercised for the best interests of the beneficiaries:
(a) To retain any investments I may have
at my death so long as my Executor may deem it
advisable to my estate so to do.
Page 3 of 5 pages
(b) To vary investments, when deemed
desirable by my Executor, and to invest in
such bonds, stocks, notes, real estate
mortgages or other securities or in such other
real or personal property as my Executor shall
deem wise, without being restricted to so-
called "legal investments,,.
(c) In order to effect a division of the
principal of my estate or for any other
purpose, including any final distribution of
my estate, my Executor is authorized to make
said divisions or distributions of the
personalty and realty partly or wholly in
kind. If such division or distribution is
made in kind, said assets shall be divided or
distributed at their respective values on the
date or dates of their division or
distribution. In making any division or
distribution in kind, my Executor shall divide
or distribute said assets in a manner which
will fairly allocate any unrealized
appreciation among the beneficiaries.
(d) To sell either at public or private
sale and upon such terms and conditions as my
Executor may deem advantageous to my estate,
any or all real or personal estate or interest
therein owned by my estate severally or in
conjunction with other persons or acquired
after my death by my Executor, and to
consummate said sale or sales by sufficient
deeds or other instruments to the purchaser or
purchasers, conveying a fee simple title, free
and clear of all trust and without obligation
or liability of the purchaser or purchasers to
see to the application of the purchase money
or to make inquiry into the validity of said
sale or sales; also, to make, execute,
acknowledge and deliver any and all deeds,
assignments, options or other writings which
may be necessary or desirable in carrying out
any of the powers conferred upon my Executor
in this paragraph or elsewhere in this Will.
(e) To pay all costs, Death Taxes or
other taxes, expenses and charges in
connection with the administration of my
Page 4 of 5 pages
estate, and my Executor shall pay the expenses
of my last illness and funeral expenses.
(f) To compromise controversies.
ITEM X: I hereby appoint SAMYUKTHA LEISENRING and
JOHN C. DOWLING as Co-Executors of this Will. If for any reason
either SAMYUKTHA LEISENRING or JOHN C. DOWLING should fail or
cease to act, I appoint the remaining one to be my sole Executor.
All references in this Will to my "Executor,, shall also refer to
my Co-Executors or to my successor Executor or Executrix, as the
case may be.
ITEM XI: My Co-Executor shall qualify and serve
without the duty or obligation of filing any bond or other
security.
IN WITNESS WHEREOF, I have set my hand and seal to
this, my Last Will and Testament, consisting of this and the
preceding four (4) pages, this '~ ~.-,day of ~' ~-.~"~ ~,-.~1989
(SEAL)
GERTRUDE N. BOWMAN
We, the undersigned, hereby certify that the
foregoing Will was signed, sealed, published and declared by the
above-named Testatrix as and for her Last Will and Testament, in
the presence of us, who, at her request and in her presence and in
the presence of each other, have hereunto set our hands and seals
the day and year above written, and we certify that at the time of
the execution thereof, the said Testatrix was of sound and
disposing mind and memory.
~ ~' ......... ~' ,,.~ ...... ~' '" SEAL)
Page 5 of 5 pages
(SEAL)
(SEAL)
Residing at: ~l ~.-,)- -,,~,~l¢ [~.%l'~lC~%.. ~%.
Residing at: j
Page 6 of 5 pages
Register of Wills of Cumberland County, Pennsylvania
RENUNCIATION
Estate of
also known as
GERTRUDE N. BOWMAN
, Deceased
No. 21-02-121
The undersigned,
JOHN C. DOWLING,
(Relationship) (Capacity)
of
the above Decedent, hereby renounces the right to administer the estate and respectfully requests that
Letters Testamentary be issued to
Witness my hand this ,,~ ~-
SAMYIJ
day o~
A LEISENRING
,2002.
Sworn to or affirmec[ {~nd subscribed
~ef~ m..e.this _.__~/~.t'/~ day of
Nota~ Public
My Commission Fxpires:
I _.Dana L Wiam~mm, Notar~ Public
~ . CitZ of ~sbu~, ~u~n Count~
J My ~ion ~pims Nov. 15, 2~
(Signature and seal of Notary or other official
qualified to administer oaths. Show date of
expiration of Notary'a commission.)
NOTE:
Renunciations executed outside the Office of Register of
Wills are required in some counties to be notarized.
416622.1
ALL-STATE LEGAL SUPPLY CO.
ONE COMMERCE DRIVE, CRANFORD, N.J. 07016
z
Name of Decedent:
Date of Death:
Will No.
To the Register:
CERTIFICATE OF NOTICE UNDER RULE 5.6(a)
GERTRUDE N. BOWMAN
JANAURY 21, 2002
2002-00121
I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
February 8, 2002:
Name Address
SAMYUKTHA LEISENRING
359 Rumford Road
Lititz, PA 17453
LINH DANG
13182 Bowen Street
Garden Grove, California 92843
MARKET SQUARE PRESBYTERIAN CHURCH
20 South 2nd Street
Harrisburg, PA 17101
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
NONE
Date: February 8, 2002
Signature:
Name:
Address:
Telephone:
Capacity:
Stanley A. Smith, Esquire
Rhoads & Sinon LLP
P.O. Box 1146
Harrisburg, PA 17108
(717) 233-5731
Counsel for Personal Representative
418913.1
,REV - ,1500 EX + (6 - 00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECE-
DENT
CHECK
APPRO-
PRIATE
BLOCKS
COR-
RE-
SPON
DENT
RECA-
PITULA-
TION
TAX
COMPU -
TATION
I OFFICIAL USE ONLY
I i -/'- -- 5-
INHERITANCE TAX RETURN JF,.E.UMaE.
RESIDENT DECEDENT ~ ~_~____~- 00 ~_ o1~.1
COCO~CODE ~
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
_NUMBER
GERTRUDE BOWMAN N
DATEOFDEATH(MM-DD-YEAR) IDATEOFBiRTH(MM_DD_YEAR)
01/21/2002 12/24/~907
(IFAPPLICABLE) SURVIVING SPOUSE'S NAME(LAST, FIRST, AND MIDDLE INITIAL)
195-32-4508
THIS RETURN MUST BE FILED IN DUPLICATE
WITH THE REGISTER OF Wit! $
SOCIAL SECURITY NUMBER
1. Original Return
4. Limited Estate
6. Decedent Died Testate
(Attach copy of Will)
9. I iljgatJon Proceeds Received
~i~ii~i~i'"::'""i'"""~i~~:~ ...................... ~.',~.~:?':~?:~:?_.'.:.~..-:... ....................
..................................... ~ ................. ~..~:~:~-; ...... ~
NAME
Stanley A. Smith, Esq.
FIRM NAME (If Applicable)
Rhoads & Sinon LLP
TELEPHONE NUMBER
717-233-5731
2. Supplemental Return ~ 3. Remainder Return
(date of deatfl prior to 12-13-82)
4a. Future Interest Compromise
{~ete of death after 12-12-a2) 5. Federal Estate Tax Return Required
7. Uacedent Maintained · Living Trust
[Attacha copy of TrustI 0 8. TOtal Number of Safe Deposit Boxes
10. Spousal Poverty Credit (data of death between J--] 11. Election to tax under Sac. Sl13(A)
12-31-91 and 1-1-95) I I._.~ ~*- (Attach Sch O)
C, UMPU: I I- MAILING ADDRESS
P.O. Box 1146 ~
}{arrisbur~, PA 17108 ....
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortcjages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal
Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F)
Separate Billing Requested (6)
0.00
0.00
0.00
0.00
60,038.54
0.00
0.00
7. Inter-Vivos Transfers & Miscellaneous
Non-Probate Property (Schedule G or L)
(7)
9.
11.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax
has not been made (Schedule J)
14. Net Value Subject to Tax (Une 12 minus Une 13)
Total Gross Assets (total Unes 1-7) (8)
Funeral Expenses & Adminisl, a~ve Costs (Schedule H)(g) 14,186.47
Debts of Decedent, Mortgage Llabllltlel, & Liens (.Schedule I) (10) 5, 940.24
Total Deductions (total Unes 9 & 10) (11)
Net Value of Estate (Une 8 minus Line 11) (12)
(13)
(14)
~,~FFICIAL USE~
60,038.54
20,126.71
39,911.83
1,000.00
38,911.83
SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES
15. Amount of Line 14 taxable et the spousal tax
rate, or transfers under Sec. 9115 (aX1.2) 0. 00 X .0 00 (15) 0. 00
16. Amountof Line 14 taxableatllnealreta 0. 00 X .0 0. 045 (16) 0. 00
17. Amount of Line 14 taxable at sibling rate 0. 00 X .12 (17) 0. 00
18. Amountof Line 14 taxable at colleterel rate 38, 911. 83 X .15 (18) 5, 836 77
19. Tax Due ·
.................................................................. (19) 5,836.77
0 PA15001 NTF 29755 Copyright 2000 Greatlend/Nelco LP - Forms Software Only
PA REV- 1500 EX (6-00)
Decedent's Complete Address:
STREET ADDRESS
Page 2
325 Wesley Drive
Cumberland
~CITY
Mechanicsburg
Tax Payments and Credits:
STATE
PA
ZIP
17055
1. Tax Due (Page I Line 19)
2. Credits/Payments (1) 5,836.77
A. Spousal Poverty Credit 0.00
B. Prior Payments 5,544.93
C. Discount 291.84
3. Interest/Penalty if applicable Total Credits (A + B + C) (2) 5,8 3 6.7 7
D. Interest 0o00
E. Penalty 0.00
Total Interest/Penalty (D + E) (3) 0.0 0
4. If Line 2 is ~reater than Une I + Une 3, enter the difference. This is the OVERPAYMB~IT.
Check box on Page I Une 20 to request a refund (4) 0.0 0
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.0 0
A. Enter the interest on the tax due. (5A) 0.0 0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.0 0
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
Yes No
a. retain the use or income of the property transferred; ................................... ~ ~
b. retain the right to designate who shall use the property transferred or its income; .................
c. retain a reversionary interest; or .....................................................
d. receive the promise for life of either payments, benefits or care? ............................
2. f death occurred after December 12, 1982, did decedent transfer property within one year of death
wiffiout receiving adequate consideration? ................................................... ~ ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which
contains a beneficiary designation7
IF THE ANS~;VE~ '~0' ~1~ 'OF' ;i-'HE' ~B'O~/~ 'Q~ES+i0~S' iS' ~ESi ' ' ' [--j ~
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penal~es ofoerjury, I declare that I have exa-~ined this return, including accor~pan 'rig schedules and statements, and to the best of my
knowledge and belief, it is true, correct and complete. Declaration of preparer other than ~e personal representative is h~-~d on inform=~nn of
which preparer has any knowledqe. - .......
,~RE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS- - ~ ~ i - -
C/O Rhoads & Si~ nLp, P.O. Box 1146 ~ar~h
SIG~TURE ~~HER ~A~ REP~SENTATIVE ...... %; ;~ ~-~o
- '""
c,o
??:J~?:~? ~ ~j~? ~ ~::: :~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~ ~:~ ~ ~ ~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~ ........................ ~:~:~:~:~:~:~:~:~:~ ........................................................ :::::. ...................... ..3...:::::. ...................
.................................
For dates of death on or after Jan~y 1, lgg~, the tax rate i= imposed on the net value of transfers to or for the use ef the ~urvJving
The smtute do.. nat .~.m~ a transfer to a ~urvJvJ~g ~pou~e fro~ ~, a~d lhe ~latutory requlrement~ f~ dJ~clo~Ee of a~letl i~d fllJ~ ! ax return ~e ~tJll applJa~le even if
the ~urvivlng apeuse I= the only
For date~ of death on or altar July 1, ZOO0:
The ta~ r~te Imposed on the net value of transl.= from ~ deceased child twenty-one y~= of age or young~ at death to ~ fer the u=e efa ~t;al ~enl, an adoptive ~ent,
or ~ ~te~ent of the child J~ 0% [TZ P.~. ~1
The tax rate impoled on lhe riel value of tran=far~ to or f~ the u=e ef the decedent'= lineal benefl¢i~le~ I~ 4.5%, e~cepl al holed
The ~ rate Imposed on the net value of transfers to or f~ the u~e of the decedent'= ~JblJn~ i~ 1~% [7~ P,~, I~118(a~1,3)]. A ~Jblln~ II deflad, under Section ~10~, as an JndJvJdal
who ha~ at lea~l o~e p~e~l J~ co~on with the dec~de~t, whether by blood or adoplJo~.
0 PA150132 NTF 29758 Copyright 2000 Gre&tland/Nelco LP - Forms Software Only
REV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
Gertrude N. Bowman FILENUMBER
21 2002 0121
Include proceeds of litigation & date proceeds were received by the estate. All prop. jointl.__._~y-owned with .right of survivorship must be disclosed on Sch. F.
7
8
ITEI~
NO.
11.
Checking Account
VALUE AT
DESCRIPTION DATE OF DEATH
No. 0016890698
Interest accrued to 01/21/2002
Asbury Services, Inc. & Aff.
Reimbursement from Bethany
Village Retirement Home
Verizon Telephone
Refund for telephone services
Waypoint Bank Certificate of
Deposit No. 116002199
Interest accrued to 01/21/2002
Waypoint Bank Certificate of
Deposit No. 116073648
Interest accrued to 01/21/2002
Waypoint Bank Certificate of
Deposit No. 116099934
Interest accrued to 01/21/2002
Waypoint Bank Certificate of
Deposit No. 116105126
Interest accrued to 01/21/2002
Waypoint Bank Checking Account
No. 8900003106
Interest accrued to~01/21/2002
Waypoint Bank
Savings Account No. 101323253
Interest accrued to 01/21/2002
36,708.98
6.33
1,884.30
7.96
2,000.00
5.52
4,000.00
11.05
2,012.04
5.07
2,000.00
5.52
10,585.29
2.55
803.38
0.55
TOTAL (Also enter on line 5, Recapitulation
(If more space is needed, insert additional shee~ of ~e same size)
9 PA15081 NTF 10875
Copyright 1999 Greatland/Nelco LP - Forms Software Only
$ 60,038.54
REV- 1.511EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Gertrude N. Bowman
FILE NUMBER
21 2002
0121
Debts of decedent must be reported on Schedule I.
ITEM
NO.
A,
1.
2
FUNERAL EXPENSES:
DESCRIPTION
Neill Funeral Home
Funeral and burial expenses
R.J. Romberger Memorials
Grave marker
AMOUNT
7, 751.20
525.00
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN No. of Personal Representative(s)
Street Address
State
mp
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
C~y
State ~p
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
The Patriot News Company
Advertising Grant of Letters
Testamentary
Cumberland Law Journal
Advertising Grant of Letters
Testamentary
5,250.00
135.00
125.71
75.00
Total from continuation pages
TOTAL (Also enter on line 9, Recapitulation
9 PA15111 NTF 10878 (If more space is needed, insert additional sheets of the same size)
Copyright 1999 Greatland/Nelco LP - Forms Softwau'e Only
324.56
14,186.47
Estate of: Gertrude N. Bowman
Item
No. Description
Schedule H part 2 (Page 2)
Amount
4
McKonley & Asbury
Preparation of decedent's
final income tax returns
Rhoads & Sinon LLP
Reimbursement, out-of-pocket
expenses:
Postage 6.15
Telephone 4.30
Federal Express 11.11
Fax 3.00
Reserve for
final exp. 75.00
225.00
99.56
Total (Carry forward to main schedule) 324.56
REV- !.512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
Gertrude N'. Rowman
Include unreimbursed medical expenses.
FILE NUMBER
21 2002
0121
NO.
DESCRIPTION
Alert Phy. at Bethany Village
Balance due
Checks clearing after date of
Death
State Employes' Retirement
System
Overpayment of retirement for
the month of January
AMOUNT
59.73
5,371.67
508.84
TOTAL (Also enter on line 10, Recapitulatior
g PA15121 NTF 10874 (If ~o~e space is needed, insert additional sheets of the same size)
Copyright 1989 Greatland/N®lco LP - Forms Software Only
5,940.24
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
Gertrude N. Bowman
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [include outri_qht spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
1 1. Dang
/3182 Bowen Street
Grove, CA 92843
2
Leisenring
Rumford Road
PA 17543
I AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THF
NON-TAXA_RI I= DISTRIBUTIONS:
FILE NUMBER
21 2002
0121
RELATIONSHIP TO DECEDENT
Do Not Ust Trustee(s)
Friend
Friend
AMOUNT OR SHARE
OF ESTATE
2,000.00
36,911.83
OUGH 18, AS APPROPRIATE, ON REV-1500 COVER SH~-~r
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTALDISTRIBUTIONS
Square Presbyterian Ch.
~0 South Second Street
g, Pennsylvania
bequest per Item V of
TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
Copyright 2000 Greatland/Nelco LP - Forms Software Only
1,000.00
$ 1,000.00
0 PA15131 NTF 33293
]~ IIOAD N &
ATTORNEys AT LAW
LAST WILL AND TESTAMENT
O_EF
GERTRUDE N. BOWMAN
I, Gertrude N. Bowman, of Harrisburg, Dauphin County,
Pennsylvania, being of sound and disposing mind and memory, do
make, publish and declare this to be my Last Will and Testament,
hereby revoking all Wills and Codicils by me at any time
previously made.
ITEM I: Ail inheritance, estate and
similar taxes becoming due by reason of my death ("Death Taxes,,),
whether such Death Ta~es shall be payable by my estate or by any
recipient of any property, shall be paid by my Executor out of the
property passing under ITEM VI of this Will as an expense and cost
of administration of my estate. My Executor shall have no duty or
obligation to obtain reimbursement for any Death Taxes paid by my
Executor, even though paid with respect to proceeds of insurance
or other property not passing under this Will.
ITEM II: I hereby exercise all powers of
appointment which I may have at the time of my death in favor of
my Executor, and all property subject to all such powers of
appointment shall be included in my estate and be governed by the
provisions of this Will.
Page 1 of 5 pages
ITEM III: I give and bequeath all of my
household furniture and furnishings, automobiles, books, pictures,
jewelry, china, crystal, appliances, silverware, wearing apparel
and all other like articles of household or personal use or
adornment to SAMYUKTHA LEISENRING, if she survives me. If
SAMYUKTHA LEISENRING does not survive me, such'articles shall be
sold and the proceeds thereof shall pass as a part of my residuary
estate.
~TEM IV: I give and bequeath the sum of TWO
THOUSAND DOLLARS ($2,000.00) to LINH DANG, now of 11881 MacDuff
Street, Garden Grove, California 92640, if she survives me.
Should LINH DANG be a minor at the time of payment, this bequest
shall be deposited into a savings account ~n her name.
ITEM V: I give and bequeath the sum of ONE
THOUSAND DOLLARS ($1,000.00) to the MARKET SQUARE PRESBYTERIAN
CHURCH, Harrisburg, Pennsylvania.
~TEM VI: I give, devise and bequeath all
the rest and residue of my property, real, personal and mixed, not
disposed of in the preceding portions of this Will, to SAMYUKTHA
LEISENRING, if she survives me, if she does not survive me, I give
my residuary estate to RUTH B. DOWLING. If both predecease me, I
give my residuary estate to MARKET SQUARE PRESBYTERIAN CHURCH,
Harrisburg, Pennsylvania.
Page 2 of 5 pages
ITEM VII: No interest in income or principal
of my estate shall be subject to attachment, levy or seizure by
any creditor, spouse, assignee or trustee or receiver in
bankruptcy of any beneficiary o'f my estate prior to the
beneficiary,s actual receipt thereof. My Executor shall pay over
the net income and the principal to the beneficiaries herein
designated, as their interests may appear, without regard to any
attempted anticipation (except as may be specifically provided
herein), pledging or assignment by any beneficiary of my estate
and without regard to any claim thereto or attempted levy,
attachment, seizure or other process against said beneficiary.
IT___EM VIII:
- Any person, who shall have died at
the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me. Any person other than me
who shall have died at the same time as any then beneficiary of
income of my estate or Under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased such ~beneficiary.
ITEM IX: In the settlement of my estate~ my
Executor shall possess, among others, the following powers to be
exercised for the best interests of the beneficiaries:
(a) To retain any investments I may have
at my death so long as my Executor may deem it
advisable to my estate so to do.
Page 3 of 5 pages
(b) To vary investments, when deemed
desirable by my Executor, and to invest in
such bonds, stocks, notes, real estate
mortgages or other securities or in such other
real or personal property as my Executor shall
deem wise, without being restricted to so-
called "legal investments,,.
(c) In order to effect a division of the
principal of my estate or for any other
purpose, including any final distribution of
my estate, my Executor is authorized to make
said divisions or distributions of the
personalty and realty partly or wholly in
kind. If such division or distribution is
made in kind, said assets shall be divided or
distributed at their respective values on the
date or dates of their division or
distribution. In making any division or
distribution in kind, my Executor shall divide
or distribute said assets in a manner which
will fairly allocate any unrealized
appreciation among the beneficiaries.
(d) To sell either at public or private
sale and upon such terms and conditions as my
Executor may deem advantageous to my estate,
any or all real or personal estate or interest
therein owned by my estate severally or in
conjunction with other persons or acquired
after my death by my Executor, and to
consummate said sale or sales by sufficient
deeds or other instruments to the purchaser or
purchasers, conveying a fee simple title, free
and clear of all trust and without obligation
or liability of the purchaser or purchasers to
see to the application of the purchase money
or to make inquiry into the validity of said
sale or sales; also, to make, execute,
acknowledge and deliver any and all deeds,
assignments, options or other writings which
may be necessary or desirable in carrying out
any of the powers conferred upon my Executor
in this paragraph or elsewhere in this Will.
(e) To pay all costs, Death Taxes or
other taxes, expenses and charges in
connection with the administration of my
Page 4 of 5 pages
estate, and my Executor shall pay the expenses
of my last illness and funeral expenses.
(f) To compromise controversies.
ITEM X: I.hereby appoint SAMYUKTHA LEISENRING and
JOHN C. DOWLING as Co-ExecUtors of this Will. If for any reason
either SAMYUKTHA LEISENRING or JOHN C. DOWLING should fail or
cease to act, I appoint the remaining one to be my sole Executor.
All references in this Will to my "Executor,, shall also refer to
my Co-Executors or to my successor Executor or Executrix, as the
case may be.
ITEM XI: My Co-Executor shall qualify and serve
without the duty or obligation of filing any bond or other
security.
IN WITNESS WHEREOF, I have set my hand and seal to
this, my Last Will and Testament, consisting of this and~the
preceding four (4) pages, this day of
, 19-89.
GE--~TRUDE N. BOWMAN _ (SEAL)
We, the undersigned, hereby certify that the
foregoing Will was signed, sealed, Published and declared by the
above-named Testatrix as and for her Last Will and Testament, in
the presence of us, who, at her request and in her presence and in
the presence of each other, have hereunto set our hands and seals
the day and year above written, and we certify that at the time of
the execution thereof, the said Testatrix was of sound and
disposing mind and memory.
Page 5 of 5 pages
(SEAL)
(SEAL)
Page 6.of 5 pages
Register of Wills of Cumberland County, Pennsylvania
Estate of GERTRUDEN. BOWMAN
also known as
INVENTORY
No. 21-02-0121
Date of Death January 21,2002
, Deceased Social Security No. 195-32-4508
I, SAMYUKTHA LEISENRING,
Personal Representative of the above Estate, deceased, verify that the items appearing in the following inventory include all of
the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the
valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that
Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at
the end of this inventory. We verify that the statements made in this Inventory are true and correct, i understand that false
statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of Personal Representative:
Address: Samyukt~ Le'iSenring
Stanley A. Smith, Esquire
33782
Rhoads & Sinon LLP, P.O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
See attachment
Description
(Attach Additional Sheets if necessary)
Value
$60,038,54
.....
Total: $60,038.54
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include
the value of each item, but such figures should not be extended into the total of the Inventory.
Form RW-7 (Dauphin County - Rev. 9/92)
416343.1
Gertrude N. Bowman
Estate Inventory
Valued as of Date of Death
Cash & Cash Equivalents
Allfirst Checking Account
No. 0016890698
Interest at Date of Death
Asbury Services, Inc. & Aff.
Reimbursement from Bethany
Village Retirement Home
Verizon Telephone
Refund for telephone services
Waypoint Bank Certificate of
Deposit No. 116002199
Interest at Date of Death
Waypoint Bank Certificate of
Deposit No. 116073648
Interest at Date of Death
Waypoint Bank Certificate of
Deposit No. 116099934
Interest at Date of Death
Waypoint Bank Certificate of
Deposit No. 116105126
Interest at Date of Death
Waypoint Bank Checking
Account No. 8900003106
Interest at Date of Death
Waypoint Bank
Savings Account No. 101323253
Interest at Date of Death
Total Cash & Cash Equivalents
Total Inventory
36,708.98
6.33
1,884.30
7.96
2,000.00
5.52
4,000.00
11.05
2,012.04
5.07
2,000.00
5.52
10,585.29
2.55
803.38
0.55
60,038.54
60,038.54
Page 1 (1)
BUREAU OF INDIVIDUAL TAXES
IHHERTTANCE TAX DIVZSTON
DEPT. 280601
HARRISBURG, PA 17128-0601
STANLEY A SHITH ESQ
RHOADS &SINON
PO BOX 11q6
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
~' ~DATE 05-27-2002
ESTATE OF BOWHAN
DATE OF DEATH OI-ZI-ZOOZ
FILE NUMBER 21 02-0121
'02
~ }] ~ ~ :~UNTY CUHBERLAND
ACN 101
Aaoun.l' Raei.l. ted
REV-1547 EX &FP (g1-02)
GERTRUDE N
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA I70I$
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF BOWHAN GERTRUDE N FILE NO. 21 02-0121 ACN 101 DATE 05-27-2002
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interes~ (Schedule C) (3)
~. Mortgages/Notes Receivable (Schedule D) (~}
5. Cash/Bank Deposlts/Nisc. Personal Property (Schedule E) (5)
6. Jointly O~ned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Funeral Expenses/Ad.. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Ne~ Value of Tax Return
60,0:58.5q.
.00
.00 NOTE: To insure proper
.00 credlt to your account,
.00 submi* the upper port/on
.00 of *his fore ~ith your
tax payment.
.00
(8)
1~,186.~7
15.
1~.
NOTE:
ASSESSHENT OF TAX.'
15. Amount of Line 1~ et Spousal rate
16. A.oun~ of Line 1~ taxable a~ Lineal/Class A rata
17. Amount of Line lq et Sibling rate
18. Amount of Line 1~ taxable at Collateral/Class B rate
19. PrlncA=al Tax Due
TAX CREDITS
PAYMENT RECEZPT DTSCOUNT (+J
DATE NUHBER INTEREST/PEN PAID (-
0~-19-2002 CD001089 291.8q
60,058.5q
5~9~0.2R
(11) 20.12&.71
(12) $9,911.85
Charitable/Governmental Bequests; Non-alec'lcad 9115 Trusts (Schedule J) (15)
Nat Value of Estate Subject ~o Tax (lq)
If an assessment was ~ssued previously, Z~nes :14, :/5 and/or :16, :17,
reflect figures that include the total of ALL returns assessed to date.
1,000.00
$8,911.85
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
18 and 19 Nill
5,8:56.77
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1~ NO PAYMENT IS REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
TOTAL TAX CREDIT I
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
5,5qq.95
AMOUNT PAID
(1.6) .00 X O0 = .00
(16) .00 X Oq5= .00
(17) .00 X 12 = .00
(18) $8,911.8~ x 15 = 5,8:56.77
(19)= 5,836.77
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for
lifo or for years, the Coemonmoalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at tho lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act 23 of Z000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register oF Hills printed on the reverse side.
--Make check or money order payable to: REg/STER OF NXLLS, AGENT
A refund of a tax credit, which ems not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office
of the Register of Hills, any of the Z~ Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-362-Z050; services for taxpayers with specie1 hearing and / or
speaking needs: 1-800-qq7-5020 (TT only}.
Any party in interest not satisfied with the appraisement, allowance, er disallowance of deductions, or assessment
of tax [including discount or interest) as shown on this Notice must object within sixty [60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of lndividua! Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-060!
Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (33 calendar months after the decedent's death, a five percent (52) discount of
the tax paid is allowed.
The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (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 (62) percent per annum calculated at a daily rate of .000164. Al1 taxes ~hich became delinquent on and after
January l, 1982 will bear interest at a rate ~hich ~i1! vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily interest Factor Year Interest Rate Daily Interest Factor
1982 202 .0005q8 1992 92 .O00Zq7
1983 lBZ .000438 1993-1994 7Z .000192
1984 112 .000301 1995-1998 92 .0002q7
1985 132 .000356 1999 7X .000192
1986 IOZ .000274 ZOO0 82 .000219
1987 92 .O00Zq7 2001 92 .OOOZ~7
1988-1991 1XZ .000301 2002 62 .00016q
--Interest is calculated as follows:
/NTEREST = BALANCE OF TAX UNPAI'D X NUNBER OF DAYS DELINQUENT X DA/LY XNTEREST 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 tho
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. ZB0601
HARRISBURG, PA 1711&-060!
STANLEY A SMITH ESQ
RHOADS & SIMON
PO BOX 11q6
HB$
CONHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
PA 17~108
DATE 08-09-2002
ESTATE OF BOWMAN
DATE OF DEATH 01-21-2002
FILE NUMBER 21 02-0121
COUNTY CUHBERLAND
ACN 101
Amount Ram'i t"l:ed
REV-159S EX &FP (12-00)
GERTRUDE N
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To /nsure proper credit to your account, subait the upper port/on of thls form w/th your tax payment.
CUT ALONG THTS LINE ~ RETAIN LOWER PORTTON FOR YOUR RECORDS ~
REV-1593 EX AFP (12-00) ~ INHERITANCE TAX RECORD ADJUSTMENT ~
ESTATE OF BOWMAN
GERTRUDE N FZLE NO. 21 02-0121 ACN 101 DATE 08-09-2002
ADJUSTMENT BASED ON:
ADMINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. Real Estate (Schedule A) (1) . O0
2. Stocks and Bonds (Schedule B) (2) . O0
:5. Closely Held Stock/Partnership Interest (Schedule C) ($) . O0
q. Mortgages/Notes Receivable (Schedule D) (q) . O0
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 62; 09q. 5ft
6. Jointly Owned Property (Schedule F) (6) . O0
7. Transfers (Schedule g) (7) .00
8. Total Assets
DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expanses/Administrative Costs/
Miscellaneous Expanses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule
11. Total Deductions
12. Nat Value of Tax Return
(8) 6Z,O9q.5q
(9) lq;ZOl.q7
(10) 5,9qO.Zq
(11) 20;1fil.71
(12) ql;95Z.85
13.
lq. Net Value of Estate Sub.~act to Tax
TAX:
1.6. Amount of Line lq at Spousal rata
16. Aaount of LAne 1~ taxable at Lineal/Class A rata
17. Amount of L/na lfi at Sibling rata
18. Amount of Line lq taxable at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J)
(13) 1;000. O0
(1~) q0;952.85
(1~;) .OOx O0 = .00
(16) .OOX OqS= .00
(17) . O0 x 12 : . O0
(18) qOa952.85x 15 = 6alqZ.92
(19) 6~1q2.92
PAYMENT
DATE
Oq-'l 9-2002
07-10-2002
RECE[P1
NUMBER
CD001089
CDOOI$9q
ZF PAID AFTER DATE ZND/CATED) SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
DISCOUNT (+)
INTEREST/PEN PAID (-)
291.8q
.00
AMOUNT PA/D
5,5qq.9~
306.15
TOTAL TAX CREDIT I 6~1q2.92
BALANCE OF TAX DUEI .00
INTEREST AND PEN. I .00
TOTAL DUE I .00
( ZF TOTAL DUE TS LESS THAN $1) NO PAYMENT TS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)) YOU MAY BE DUE
A REFUND. SEE REVERSE S/DE OF THIS FORM FOR TNSTRUCTZONS.)
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- Make check or money order payable to: REGTSTER OF 9/TLLS, AGENT.
REFUND (CR): A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1515). Applications are available at
the Office of the Register of Nills, any of the Z5 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-800-561-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-qq7-3010 (TT only).
REPLY
TO:
guastians regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZBOBO1, Harrisburg, PA 17118-0601, Phone
(717) 787-6505.
DISCOUNT:
PENALTY:
INTEREST:
If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (51) discount
of the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
Interest 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 (6X) percent per annum calculated at · daily rate of .00016q. All taxes which became delinquent on and after
January 1, 1981 will bear interest at a rate which will vary from calendar year to calender year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOOZ ara:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 201 .0005q8 1991 92 .000247
1985 162 .00045B 1993-1994 72 .000191
1984 llZ .000~01 1995-1998 92 .000247
1985 1~2 .000~56 1999 72 .000192
1986 10~ .000174 2000 82 .000219
1987 92 .000147 Z001 92 .000247
1988-1991 11~ .000301 2OOZ 62 .000164
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNQUENT X DATL¥ /NTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 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.
REV-1470 EX (6-88)
INHERITANCE TAX
COMMONWEALTH OF PENNSYLVANIA EXPLANATION
DEPARTMENT OF REVENUE OF CHANOES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG~ PA 17128-0601
DECEDENT'S NAME FILE NUMBER
BOWMAN, GERTRUDE N
2102-0121
REVIEWED BY ACN
Bryan Rondon 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Receip~ CD001394 applied to the estate.
ROW Page 1
BUREAU OF ZNDZVTDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
~E¥-1~07 EX AFP CD1-02)
DATE 08-19-2002
ESTATE OF BOWMAN
DATE OF DEATH 01-21-2002
FILE NUHBER 21 02-0121
~t~?' /'~.i~ .~!~ ~ L COUNTY CUMBERLAND
STANLEY A SMITH ESQ
RHOADS 8 SINON ACN 101
PO BOX 11~6 i
HBG ~ ~1~7108
GERTRUDE N
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, sube/~ ~he upper pore/on of ~his fore wi~h your ~ex peyeen~.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1607 EX AFP (01-02) x#~ INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF BOWMAN GERTRUDE N FILE NO. 21 02-0121 ACN 101 DATE 08-19-2002
TH/S STATENENT TS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHOIfN BELO#
ZSA SUNHARY OF THE PR/NC/PAL TAX DUE, APPL/CATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPL/CABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-08-2002
PRINCIPAL TAX DUE:
PAYHENTS (TAX CREDITS)
6,142.92
PAYMENT
DATE
04-19-2002
07-10-2002
RECEIPT
NUHBER
CD001089
CD001594
DISCOUNT
INTEREST/PEN PAID ¢-)
291.84
.00
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDZTZONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR),
AMOUNT PAID
5,544.93
306.15
TOTAL TAX CREDIT
6,142.92
.00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.
BALANCE OF TAX DUE
INTEREST AND PEN. .00
TOTAL DUE .00
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- IF RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS, AGENT.
-- IF NON-RES[DENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an
"Application for ReFund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at
the OfFice of the Register of Hills, any oF the 23 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-&00-362-Z050~ services For taxpayers with special hearing and / or
speaking needs: 1-800-4q7-3020 (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 Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 767-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (5Z) discount
of the tax paid is allowed.
PENALTY:
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day oF delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six [62) percent par annum calculated at a daily rate of .00016q. AIl taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 19&Z through ZOOZ are;
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1962 202 .000548 1992 92 .0002~7
1983 162 .000q38 1993-199~ 72 .000192
1984 112 .000301 1995-1996 92 .000247
1985 132 .000356 1999 72 .000192
1986 lOX .00027~ ZOO0 82 .000219
1987 92 .000247 2001 92 .000247
1988-1991 112 .000301 2002 62 .00016q
--Xntarest is caZculated as follows:
/NTEREST = BALANCE OF TAX UNPAXD X NUIJBER OF DAYS DELXNQUENT X DAXL¥ 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
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 001 O89
STANLEY A SMITH ESQUIRE
P O BOX 1146
HARRISBURG, PA 17108-1146
........ fold
ESTATE INFORMATION: SSN: 195-32-4508
FILE NUMBER: 2102-01 21
DECEDENT NAME: BOWMAN GERTRUDE N
DATE OF PAYMENT: 04/19/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/21/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $5,544.93
REMARKS:
TOTAL AMOUNT PAID:
SAMYUKTHA LEISENRING
C/O STANLEY A SMITH ESQUIRE
$5,544.93
SEAL
CHECK# 0095
INITIALS: VZ
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
R~V-~C0'EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV- 1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
i-l- q-5
FILE NUMBER
21 2002 0121
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
DECE- BOWMAN GERTRUDE N 195-32-4508
DENT DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-OD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE
01/21/2002 12/24/1907 WITH THE REGISTER OF WlI! ~
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
CHECK ~_J 1. Original Return
APPRO- ~ 4. Limited Estate
PRIATE 6. Decedent Died Testate
(Attach copy of Will)
BLOCKS 9. Litigation Proceeds Received
NAME
COR- Stanley A. Smith, Esq.
RE-
SPON FIRM NAME(IfApplicable)
DENT Rhoads & Sinon LLP
TELEPHONE NUMBER
717-233-5731
~ 3. Remainder Return
2. Supplemental Return (date of dean prior to 12-13-82)
4a. Future Interest Compromise
(-date of death after 12-12-82} 5. Federal Estate Tax Return Required
7. Decedent Maintained a Living Trust
(_Attach a copy of Trust) 8. TOtal Number of Safe Deposit Boxes
10. Spousal Poverty Credit (date of death between
r"] 11. Election to tax under Sec. 91
12-31
13(A)
and
1-
1
(Attach Sch O)
COMPIJ=iE MAILING ADDRESS
P.O. Box 1146
Harrisburg, PA 17109
RECA-
PITULA-
TION
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal
Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F)
['-] Separate Billing Requested (6)
0.00
0.00
0.00
0.¥~00
2,056. O0
0.00
0.00
7. Inter-Vivos Transfers & Miscellaneous
Non-Probate Property (Schedule G or L)
(7)
8. Total Gross Assets (total Unes 1-7)
9. Funeral Expenses & Adminis~'ative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12.
13.
14.
OFFICIAL USE ONLY
~) 2,056.00
15.00
0.00
(11)
Net Value of Estate (Une 8 minus Une 11) (12)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax (13)
has not been made (Schedule J)
Net Value Subject to Tax (Une 12 minus Line 13) (14)
15.00
2,041.00
0.00
2,041.00
TAX
COMPU-
TATION
SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate'°r transfers under Sec' g118 (aX1'2) 0. 00 X .0 00 (15) 0. 00
16. Amountof Line 14 taxableat linealrate 0.00 X .0 0. 045 (16) 0. 00
17. Amount of Line14 taxable at sibling rate 0o00 x.12~ (17) 0.00
18. Amount of Line 14 taxableat collataralrate 2, 041. 00 X .15 (18) 306.15
19. Tax Due
20.
0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only
PA REV-1'500 EX (6-00)
Decedent's Complete Address: Page
STRt=t: ~ ADDRESS
325 Wesley Drive
Cumberland County
I STATE J Z, P
PA 17055
CITY
Mechanicsburg
Tax Payments and Credits:
1. Tax Due (Page I Line 19) (1) 3 06.15
2. Credits/Payments
A. Spousal Poverty Credit 0,0 0
B. Prior Payments 0.0 0
C. Discount 0.0 0
0,00
0.00
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2)
0.00
Total Interest/Penalty (D + E) (3) 0.0 0
4.If Une 2 is greater than Line I + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Une 20 to request a refund (4) 0.00
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3 06.15
A. Enter the interest on the tax due. (5A) 0.0 0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 306.15
Make Check Payable to: REGISTER OF W~LLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; I 1
b. retain the risht to designate who shall use the property transferred or its income; .................
c. retain a reversionary interest; or ........................................................
d. receive the promise for life of either payments, benefits or care? ..............................
2.. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receivin8 adequate consideration?. ~ ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................ 0 [-]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
U o wer& g .e i~ef i[~Ji~, ~udee, Ccl~rffee~ctaat nl dhac~n%leXeX~in~)dec~l~l~ar~o~nrn~ including a.ccom, panyin9 schedules and statements, and to the best of my
....... p · on ot preparer omar man me personal representative is based on information of
wnlcn preparer nas any KnOWleCl.qe.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RI~¥URN
c/o Rhoads A Sinon LLP, P.O. Box 1146
DATE
Harrisburg, PA 17108
SIGNATURE O~P~ OTHER.'rH~.PRESENTATIVE
Y (~ AIII~
c/o Rhoa~ & Sinon LLP, PC.O. Box 1146
DATE
/
Harrisburg, PA 17108
For dates of death on or after July 1, lg94 and before January 1, 1~95, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
[72 P.S. I g 116 (a) (1.1)(i)].
For dates of death on or after January 1, 1995, the tax rate is Imposed on the net vaJue of transfers to or for the use of the surviving spouse is 0% [72 P.S. I g 118 (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 ere 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 stepperent of the child is 0% [72 P.S. 19118(eXl.2)].
The tax rate imposed on the net value of transfers to or for the usa of the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P.S. g g 116(1.2) [72 P.S. ~ g 118(ax 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. 19116(aXl.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
0 PA15002 NTF 29758 Copyright 2000 Greatland/Nelco LP - Forms Software Only
REV- 1508'EX + (1-97)
COMMON~VEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
GERTRUDE N. BOWMAN FILENUMBER
21 2002 0121
Include proceeds of litigation & date proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be disclosed on Sch. F.
ITEM
VALUE AT
NO. DESCRIPTION DATE OF DEATH
i 1. State Employes ' Retirement
System
Pension check for January
TOTAL (Also enter on line 5, Recapitula6o~)
American Express Traveler's
Checks
(If more space is needed, insert addi~onal sheets of the same size)
9 PA15081 NTF 10875
Copyright lggg Greatland/Nelco LP - Forms Software Only
1,696.00
360.00
$ 2,056.00
F~EV- 1512 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
GERTRUDE N. BOWMAN
21 2002 0121
NUMBER
i 1.
II
1.
RELATIONSHIP TO DECEDENT
Do Not Ust Trustee(s)
AMOUNT OR SHARE
OF ESTATE
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outri~ht spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
~amyuktha Leisenring
359 Rumford Road
Lititz, PA 17543 Friend 1,734.85
ENTER DOLLAR AMIS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV- 1500 COVER SHEET
NON-TAXABLE DIS |HIBUTIONS:
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 DISTilS. ON LINE 13 OF REV-1500 COVER SHEET
(If n~ore space is needed, insert additional sheets of the same size)
Copyright 2000 Greatland/N®lco LP - Forms Software Only
0.00
0 PA15131 NTF 332013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OFINDIVIDUALTAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD O01394
SMITH STANLEY A
P O BOX 1146
HARRISBURG, PA 17108-1146
........ fold
ESTATE INFORMATION: SSN: 195-32-4508
FILE NUMBER: 2102-01 21
DECEDENT NAME: BOWMAN GERTRUDE N
DATE OF PAYMENT: 07/10/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/21/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $306.15
REMARKS:
TOTAL AMOUNT PAID:
S LEISENRING
C/O STANLEY A SMITH ESQUIRE
8306.15
SEAL
CHECK# 101
INITIALS: VZ
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF TNDZVTDUAL TAXES
ZNHERZTANCE TAX DZVZSTON
DEPT. 280601
HARRISBURG, PA 17128-0601
COHHONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
REV-154? EX AFP C01-$2)
DATE 07-29-2002
ESTATE OF BOWMAN
DATE OF DEATH 01-21-2002
FZLE NUMBER 21 02-0121
'02 ,"~2:i-"? "
~ ,i:.:_~, COUNTY CUMBERLAND
STANLEY A SHITH ESQ ACN 101
RHOADS & SINON
PO BOX 11q6 ~,,.: I Amount Remltted
HBG ~;17108
GERTRUDE N
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THZS LZNE ~'~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF BOWMAN GERTRUDE N FZLE NO. 21 02-0121 ACN 101 DATE 07-29-200?
TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSF.
APPRAZSED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
q. Mortgages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTZONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Costs/Hisc. Expanses (Schedule H) (9}
10. Debts/Hortgage L/abilities/Liens (Schedule 1) (10)
11. Total Deduct/ons
12. Net Value of Tax Return
NO. 01
O0
00
O0
O0
2;056 O0
O0
O0
(8)
15.00
.00
NOTE: To /nsure proper
credit to your account,
subm/t the upper port/on
of th/s form w/th your
tax payment.
13.
NOTE:
2,056.00
TAX CREDZTS:
laAYM~NT
DATE
0q-19-2002
R~CEZP1
NUMBER
CD001089
DZSCOUNT (+)
ZNTEREST/PEN PAID (-)
291.8q
PAYMENT MUST BE MADE BY 10-21-2002~.
AHOUNT PAZD
5,5qq.93
IF PA/D AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITZONAL ZNTEREST.
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
5,836.77
306.15
.00
306.15
( ZF TOTAL DUE ZS LESS THAN 91, NO PAYHENT ZS REQUZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.)
Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (13) . O0
Net Value of Estate Sub3ect to Tax (lq) ~0,952.83
zf an assessment ~as issued previously, lines 14, 15 and/er 16, 17, 18 and 19 ~ill
reflect flgures that include the total of ALL returns assessed to date.
.00
.00
.00
6,1q2.92
6,1R2.92
ASSESSMENT OF TAX:
15. Amount of Line 1~ at Spousal rate (16) . O0 X O0 =
16. Amount of L/ne 1~ taxable at Lineal~Class A rate (16) . O0 X Oq5 =
17. Amount of Line lq at Sibling rata (17). . O0 X 12 =
18. Amount of L/ne 1~ taxable at Collateral/Class B rata (18) (~0,952.83 X 15 =
19. Pr/nc/pal Tax Due (19)=
(11) 15. §0
(1~) 2,0ql. O0
RESERVATION:
Estates of decadents dying on or before December 1Z, 1981 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, tho Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rata on any such futura interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S.
Section 91401.
Detach the top portion of this Notice and submit eJth your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-15151. Applications ara ava[labia at the Office
of the Register of Hills, any of the 15 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-561-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-5010 (TT only).
Any party in interest not satisfied with the appraisement, aIlowanca, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to tho PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17118-0601
Phone (7171 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1SO1) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the dacadant's death, a five percent (SI) discount of
the tax paid is allowed.
The ISZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, I996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in tho the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (11 day from the data of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1981 will bear interest at a rata which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 ZOZ .000548 1992 92 .000247
1985 161 .000458 1995-1994 71 .000192
1984 1IX .000501 1995-1998 91 .000247
1985 151 .000556 1999 7X .000191
1986 101 .000274 ZOO0 81 .O00ZI9
1987 91 .000247 2001 91 .000247
1988-1991 llZ .000501 2002 61 .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY ItITEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (151 days
beyond the date of the assessment. If payment is made after the interest computation date shown on tho
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Gertrude N. Bowman
Date of Death: January_ 21, 2002
Will No. 00121-2002 Admin. No.
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:
Yes X 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:
ao
Yes
Did the personal representative file a final account with the Court?
No X
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
Co
parties in interest? Yes
Did the personal representative state an account informally to the
X No
d. Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of~d may be attached to this
report.
Date: August 26, 2002 ~~.~.~tllll
Sign~
Stanley A. Smith, Esquire
Name (Please type or print)
Rhoads & Sinon LLP
P. O. Box 1146
Harrisburg, PA 17108-1146
Address
717-233-5731
Tel. No.
431143.1
Capacity:__
Personal Representative
X Counsel for personal representative