HomeMy WebLinkAbout03-0247Estate of Lida
also known as
Social Security No. 221-20-2999
PETITION FOR PROBATE and GRANT OF LETTERS
M. Green No. 21-02- ~.1~ To
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older and the executor
in the last will of the above decedent, dated March 26, 1998
and codicil(s) dated N/A
named
(state relevenat circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland
her last family or principal residence at
Chapel Pointe, 770 S. Hanover Street, Borough of Carlisle
(list street, number and municipality)
County, Pennsylvania, with
Decedent, then 84 years of age, died
at Carlisle Regional Medical Center, Borough of Carlisle, Carlisle, Pennsylvania
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent: No Exceptions
July 12, 2002
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 $
situated as follows:
unestimated
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
R~fnond R. g/'een/ar.
1301 Colin Drive
Wilmington DE 19804
OATH OF PERSONAL REPRSENTATIVE
COMMONWEATLH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioner(s) above-nan-ted swear(s) or affirm(s) that the statement in the foregoing peition are
true and correct to the best of the knowledge and belief of petitioner(s) and
tha~ personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administ/or-ffie es~te according to law.
Sworn to or affirmed and subscribed
before me this ~0£h day of
March, 2002
' - ' - -t - ~/ o- (J - ' -l~egis~r
Estate of Lida
M. Green , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW IT[0o~&h,, ~0, ~ 00.3 in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated_ March 26, 1998
described therein be admitted to probate and filed of record as the last will of
Lida M. Green
and Letters Testamentary
are hereby granted to Raymond R. Green, Jr.
~ ~ FEES
Probate, Letters, Etc. $
Short Certificates(1 ) $
Renunciation $
,Jc~ $ lO.Ob
Total $
Filed. ~,~.:-. ~. 0..~..CM3 ................
~-,ao --0.5
- R[gister of Wills
Stephen D. Tiley 32318
ATTORNEY (Sup. Ct. I.D. No.)
5 South Hanover Street
Carlisle, Pennsylvania 17013
ADDRESS
(717) 243-5838
PHONE
Mar 10 02 O3:S1p FREY and TILEY '7172~3G441 p.2
RENUNCIATION
In Re Estate of. Lids M. Green
To the Register of Wills of Cumberlo. nd
County, Pennsylvania.
The undersigned Lids M. Morris .c~,, ,/'~,'~'~.,~.~.;~ of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(a) that Letters
_~Testam entary
be issued to Raymond R. Greett
WITNESS my hand this /O -~ay of March _~ 2003.
226 Acorn Dr.,Middletown DE 19709
(At,dress)
(Signature}
(Signature}
(Address)
LAST WILL AND TESTAMENT
OF
LIDA M. GREEN
I, LIDA M. GREEN, of New Castle County, State of
Delaware, declare this to be my Will and revoke all previous
Wills and Codicils.
ARTICLE 1: TANGIBLE PERSONAL PROPERTY.
I give any articles of tangible personal property
identified in a memorandum that I leave at the time of my death
to the persons named in it. If I leave more than one memorandum,
the last reference to any article will govern its disposition.
I give any tangible personal property not so disposed of, to such
of my children, VIOLA M. PRICE, LIDA M. MORRIS, RAYMOND R.
GREEN, JR., RONALD R. GREEN and RICHARD R. GREEN, as shall
survive me, in full confidence that they will make an equitable
division thereof among themselves.
My Executor shall represent the interest of any minor
in any division of my tangible personal property.
My Executor shall pay, as an expense of settling my
estate, all costs of delivering such tangible personal property,
including the costs of packaging, delivery and insurance. My
Executor may distribute any item directly to a minor, or a person
with whom he or she resides, and will be fully discharged
thereby.
D-RTICLE 2: POWERS OF APPOINTMENT.
This Will is not intended to exercise any power of
appointment.
ARTICLE 3: RESIDUE.
I give all the residue of my estate not previously
disposed of effectively in equal shares to such of my children,
VIOLA M. PRICE, LIDA M. MORRIS, RAYMOND R. GREEN, JR., RONALD R.
GREEN and RICHARD R. GREEN, as shall survive me, and, per
stirpes, to the issue who shall survive me of any of them who
shall predecease me.
ARTICLE 4: ALTERNATIVE METHODS OF DISTRIBUTION.
My Executor may distribute property in any manner which
it deems to be in the best interest of a beneficiary, including:
(i) distribution, either by hand or mail, to the beneficiary or
the guardian of the person or property (whether the guardian is
formally appointed or a natural guardian), (ii) distribution to
a custodian for the beneficiary under the Uniform Transfers to
Minors Act (or similar statute) of any state, irrespective of any
monetary limits set forth in such statute, to be held by the
custodian under the provisions of such Act until the beneficiary
attains age twenty-one (21), or (iii) deposit to the account of
the beneficiary in any federally insured depository.
ARTICLE 5: SPENDTHRIFT PROVISION.
A beneficiary may not alienate or in any other manner
assign or transfer his or her interest hereunder, and no one may
attach or otherwise reach any interest of any beneficiary
hereunder to satisfy a claim against that beneficiary, whether
the claim is legal or equitable in origin. The provisions of
this article shall not limit or otherwise affect any power of
appointment conferred upon a beneficiary or the right of a
beneficiary to disclaim or release any interest created
hereunder.
ARTICLE 6: ADMINISTRATIVE POWERS OF EXECUTOR.
I authorize my Executor, in its sole discretion:
A. To sell at public or private sale, exchange for
like or unlike property, convey, lease for terms longer or
shorter than the administration of my estate and any trust, and
otherwise dispose of any or all property held hereunder, for such
price and upon such terms and credits as it deems proper.
B. To invest in any kind of property, real, personal,
or mixed, regardless of the laws governing investments by
fiduciaries, without any duty to diversify investments.
C. To execute securities transactions through any
brokerage service, whether discount or full service.
D. To vote directly or by proxy at any election or
stockholders' meeting any shares of stock.
E. To participate in any plan or proceeding, including
any voting trust plan for liquidating, protecting or enforcing
any interest in any property, or for reorganizing, consolidating,
merging or adjusting the finances of any corporation issuing any
such interest; to accept in lieu thereof any new or substituted
stocks, bonds, notes or securities, whether of the same or a
different kind or class, or with different priorities, rights or
privileges; to pay any assessment or any expense incident
thereto; and to do any other act or thing that it deems necessary
or advisable in connection therewith.
F. To deposit, or arrange for the deposit of,
securities at any securities depository or clearing corporation.
G. To make any division or distribution in cash or in
kind, or partly in cash and partly in kind; to make reasonable
valuations of the property so divided or distributed; and to
elect to recognize taxable gain or loss resulting from a
distribution. My Executor may consider the income tax basis of
the property then available for division or distribution, as well
as the circumstances of the beneficiaries, and need not make
division or distribution on a pro rata, asset by asset basis. My
Executor shall not adjust the interest of any beneficiary as a
result of any action taken or forborne under the provisions of
this paragraph.
H. To borrow money from any person or corporation and
to pledge or mortgage as security any real or personal property.
I. To litigate, submit to arbitration, or settle any
claim in favor of or against my estate, and to execute all
agreements, deeds and releases necessary or proper in connection
therewith.
J. To retain attorneys-at-law, accountants, investment
counsel, agents and other advisers.
K. To receipt for the proceeds of any life insurance
or employee benefit plan made payable to my Executor, to
institute any suit or proceedings, and to take any action
necessary to collect such proceeds. However, my Executor need
not institute any suit or proceeding unless its expenses,
including counsel fees and costs, are available in my estate or
are advanced or guaranteed in an amount and in a manner
reasonably satisfactory to it.
L. To renounce, in whole or in part, any property or
interest in property which may become payable to my estate on my
death (including the renunciation of any proceeds from an
employee benefit plan), except to the extent that the disposition
resulting from the renunciation is fundamentally inconsistent
with my Will.
ARTICLE 7:
PAYMENT OF DEATH TAXES, DEBTS AND
EXPENSES OF ADMINISTRATION.
My Executor shall pay all my debts, my funeral
expenses, costs of administering my estate and transfer taxes on
my death from the residue of my estate without apportionment
among or charge against the respective interest of any
beneficiary.
ARTICLE 8: APPOINTMENT OF EXECUTOR.
I appoint as my Executor my daughter, LIDA M. MORRIS,
and my son, RAYMOND R. GREEN, JR., or such one as is willing and
able to act.
My Executor shall not be required to give bond before
receiving letters testamentary as my Executor.
If ancillary administration is necessary, my Executor
may appoint itself or such other person as it may choose to act
as my ancillary Executor.
ARTICLE 9: ADOPTED PERSONS.
For all purposes of this Will, only a person adopted
while under age twenty-one (21) shall be deemed to be a child and
an issue of the adopting person and an issue of the ascendants of
the adopting person and, furthermore, the children and issue of
a person so adopted shall be deemed to be issue of the adopting
person and his or her ascendants.
ARTICLE 10: DEFINITIONS.
A. "Issue" of a person means all the lineal descendants
of that person of all generations.
B. "Code" means the Internal Revenue Code of 1986, as
amended, or any corresponding federal tax statute enacted after
the date of this my Will. A reference to a specific section of
the Code refers not only to that section but also to any
corresponding provision of any federal tax statute enacted after
the date of this my Will, as in effect on the date of
application.
C. "Transfer taxes" means all applicable federal
estate taxes (except additional estate taxes imposed under
Section 2032A of the Code), state estate or inheritance taxes,
and generation-skipping transfer taxes imposed on any direct skip
(as defined in Chapter 13 of the Code) other than a direct skip
from a trust or caused by a disclaimer, and any interest and
penalties thereon. The term does not include federal and state
gift taxes, generation-skipping transfer taxes imposed on a
taxable termination, a taxable distribution or a direct skip from
a trust or caused by a disclaimer, income taxes, real estate
transfer taxes, or any tax or duty imposed by a foreign country
or political subdivision thereof.
D. "Tangible personal property" includes, but is not
limited to, collectibles, automobiles, boats, works of art,
antiques, jewelry, personal or household effects and equipment or
ornaments, but excludes certificates of stock, notes, gold and
other precious metals in bullion form, cash, or other physical
evidences of intangible personal property.
E. Use of the verb "give" shall convey all interests
in property, real, personal or mixed, in fee simple absolute
unless further limited by express provisions to the contrary.
F. Use of any gender in this Will includes the
masculine, feminine and neuter genders, as appropriate. Use of
the singular number includes the plural and vice versa unless the
context clearly requires otherwise.
G. In applying any provision of this my Will which
refers to a person's issue, "per stirpes," the children of that
person are the heads of their respective stocks of issue, whether
or not any child is them living.
H. "Executor" means the executor, administrator, or
personal representative of a decedent's estate, and shall include
all persons serving in such capacity from time to time.
I. Use of the verb "shall" in this my Will indicates
a mandatory direction to my Executor and use of the verb "may"
indicates authorization to my Executor to take action if it deems
it appropriate to do so in the exercise of its sole and absolute
discretion.
5
J. Captions, headings and sub-headings, as used
herein, are for convenience only and have no legal or dispositive
effect.
IN WITNESS WHEREOF, I, LIDA N. GREEN, set my Hand and
Seal this ~& day of ~ , 1998.
GREEN
Signed, sealed and declared by LIDA M. GREEN to be her
Will, in our presence, who, in her presence, at her request and
in the presence of each other, sign our names as witnesses the
and year
last stated above.
residing at ~/w~J,,i/
6
STATE OF DELAWARE )
:
COUNTY OF NEW CASTLE)
SS.
Before me, the Subscriber, ?n ~h~s~j// day personally
a ppea red L IDA M. ~ GREEN, ~--~/'~ ~/-/~ )~,7 '~ ~, and
~3 ,~.~.~. ~L ~~~known to ~e to ~ the testatrix
and the witnesses, respectively, whose names are signed to the
attached or foregoing instrument and, all of these persons being
by me first duly sworn, LIDA M. GREEN, the testatrix, declared to
me and to the witnesses in my presence that the instrument is her
last Will and that she had willingly signed or directed another
to sign for her, and that she executed it as her free and
voluntary act for the purposes therein expressed; and each of the
witnesses stated to me, in the presence and hearing of the
testatrix, that such person signed the Will as witness and that
to the best of such person's knowledge the testatrix was eighteen
years of age or over, of sound mind and under no constraint or
undue influence.
Subscribed, sworn and acknowledged before me by
LIDA M. GREEN,/~e testatrix, subscribed and sworn before me by
_ /P~J'--~J4 ~ /~W/~</ and ~ ~-~~, witnesses,
this ~~ day o~~f/jL , A.D. 19.~ .
Notarial Office~ ~
Permanent Commi
OF
LIDA M. GREEN
COOCH and TAYLOR
ATTORNEYS AT LAW
824 MARKET STREET MALL
SUITE 1000
WILMINGTON, DELAWARE 19801
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 002412
FREY & TILEY
5 SOUTH HANOVER STREET
CARLISLE, PA 17013
........ f01d
ESTATE INFORMATION: SSN: 221-20-2999
FILE NUMBER: 2103- 0247
DECEDENT NAME: GREEN LIDA M
DATE OF PAYMENT: 04/1 0/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 07/12/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $776.O0
TOTAL AMOUNT PAID'
$776.00
REMARKS: FREY &TILEY
SEAL
CHECK#4213
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
I--
Z
Z
O
Green, Lida M.
7/12/2002 ~
1/2/1918
IF APPLICABLE) SURVIVING~POUSE'S NAME (LAST, FIRST~
~--~1. Original Return
[]2. Supplemental Return
['--'~ 4. Umited Estate ;
J-~6. Decedent Died Testate (Attach copy of Will)
J--'--~ 9. UtigatJon Proceeds Received
NAME
Stephen D. Tiley
FIRM NAME (if Applicable)
Frey & Tiley
TELEPHONE NUMBER
['-"~4a. Future Interest Compromise (date of death after 12-12-82)
['~7. Decedent Maintained a Living Trust (Attach copy of Trust)
~'~10. $~'~'~ POve~y Credit (dateofdeath I;_~-.;;;..., 12-31-91 and 1-1-~5)
~717)243-5838
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2) NONE
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE
OFFICIAL USE ONLY
COMPL,~ i ~ MAILING ADDRESS
5 South Hanover Street
Carlisle, Pennsylvania 17013
J'~3. Remainder Relum (date of death prior to 12-13-82)
r'~5. Federal Estate Tax Return Required
~ 8. Total Number of Safe Deposit Boxes
J"--]l 1. ~.~:.'.;;on to tax under Sec. 9113(A) (Attach Sch O)
l~'ilS RETURN MUST BE FILED tN DUPUCATE WITH THE
REGISTER OF WILLS
so~
OFFICIAL
Z
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F) L_.JSeparate Billing Requested
7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property
(Schedule G or L)
8. TOTAL GROSS ASSETS (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(4) NONE
(5)
(7). NONE
(9)
(8) ..
17,901
8,214
30,052
Z
0
10. Debts of Decedent, Mortgage Liabilities, & Uens (Schedule I) 10)
11. TOTAL DEDUCTIONS (total Lines 9 & 10)
12. NET VALUE OF ESTATE (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not
been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(11),
(12)
(13)
(14)
4,592
12,806
17,246
17,246
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of IJne 14 taxable atthe spousal tax
rate ,or transfers under Sec.9116 (aX1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
x .0 ... (15)
17,246 x .0 45 (16)
x .12 (17)
x .15 (18)
19. Tax Due (19) 776
776
FILE NUMBER 21-03-0247
221-20-2999
Green, Lida M. 221-20-2999
217
Decedent's Complete Address:
HSTR EET ADDRESS
anover Street
ISTATE
Pa
ZIP
17013
776
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4)
5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 776
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 776
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; ...................... r~ ~'~
b. retain the right to designate who shall use the property transferred or its income; ........... E~
c. retain a reversionary interest; or .............................. [--"]
d. receive the promise for Fife of either payments, benefits or care? .................. r-'-] E~
2. if death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ............................
3. Did decedent own an "in trust for'' or payable upon death bank account or security at his or her death? .... [-~
4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which
contains a beneficiary designation? ............................... E~] ~'~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under p~S of~rjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
and c~,rIplete, l;)~clarafion of preparer other than the personal representative is based on a nformafion of'which preparer has any knowledge, it is tree,
PERSON RE PO ..LE OR.I.NG RET.RN DATE
13~'1 ,~olin Drive, V~il~im~ttzm~ rm~bw~uu~l'mm~
SI~/RE OF~PREPARER OTHER THAN REPRESENTATIVE DATE
5 South Hanover Street, Carlisle, Pennsylvania 17013
For dates of death on or after July 1, lg94 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the sundving spouse is 3%
[72 P.S. Section 9116 (a)(1.1)(i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. Section 9116 (a)(1.1)(ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
/he surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0%[72 P.S. Section 9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. Section 9116(1.2) [72 P.S. Section 9116(a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. Section 9116(a)( 1.3)] .A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
217
REV-1737-2 EX + (g-00)
COMMONWEALTH OFPENNSYLVANIA
INHERITANCETAXRETURN
NONRESIDENT DECEDENT
ESTATE OF
SCHEDULE A, PART 1
REAL ESTATE
IN PENNSYLVANIA
Lida M. Green FILE NUMBER
21-03-0247
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its
ITEM
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and
a willing seller, neither being compelled to buy or sell, bo~h having reasonable knowled~]e of the relevant facts.
DESCRIPTION
Cottage on land. owned by The Eastern District of the Christian and Missionary Alliance.
Cottage on Lot No. E-5, Summit Grove Camp meeting grounds, New Freedom, York County,
Pennsylvania, York County Tax Parcel No: 000-AI-0023-00-R0010. Assessed value $8,790.¢
times CLR Factor of $1.10 = $9,669.00.
VALUE AT DATE OF DEATH
9,669
2
Lots 14 and 15 of Block 549, and Lot 10 of Block 1440, Deltona, Florida. Abandoned, No Val
PART 1 TOTAL
PART 2 TOTALI$
Proportionate Method Only from reverse side/$
TOTAL (Also enter on line 1, Recapitulation)~$
(If more space is needed, insert additional sheets of the same size)
9,669
9,669
~,er Attached To And
*Made a Part of
Sales Contract No. 1-276~9 , Dated_ May 15~ 1966
Covering Lot(s) 10 Block
, _ 14~0 , at Deltona, Florida.
The Mackle Bros. Div., The Deltona Corporation and Purchaser agree that~upon
acceptance of this rider by The Mackle Bros. that the Purchaser(s) name be
amended from:
Raymond Green &/or Lida Green
to read as follows:
RAYMOND R. GR~.N &/OR LIDA M. GRR~.N CH & W)
lO1 W. Keystone Ave., Wilmington, Del. 19804
This agreement .in no way modifies the above described contract in any other
respect.
WITNESSED:
tc PurcH/aser (s) ~
(/ D~te
~,,,ond R. Gre~
- /' '~ ' ,' ~ M. Green
~rchaser (s) Si"'na/-ure (s)
DIV. , THE DELTONA ~TION /
~a te Aa/th o r i z e~/~ ig n'~u'r e
PAYABLE TO:
SOUTHERN YORK CO. SCHOOL DIST.
P.O. BOX 38
GLEN ROCK, PA 17327-0038
TAX SCHOOL
RATE 15.190M
REBATE
FACE
PENALTY
REAL ESTATE TAX NOTICE
TAXING AUTHORITY
SOUTHERN YORK CO SCHOOL DIST
$130.85
$133.52
$146.87
GREEN MRS RAYMOND
AKA LIDA GREEN
7 ALLIANCE DR
APT 207
CARLISLE PA 17013
BILL # 475
DISTRICT ZS0
200;~-03
ON OR BEFORE REBATE DATE
ON OR BEFORE FACE DATE
AFTER PENALTY DATE
09/013/2002
11/04/2002
111041200~ $146.87
~,[(.,~, /'"~ASSESSED VALUE. 8,790 '
0.%,.../''~
PROPERTYID 000- AI-0023-00-R0010
PROPERTY LOCATION:
ES FRONT ST.
JURISDICTION CODE
4810
~31LJ. DATE 07/0112002 BILL NO. 475 TAXPAYER'S COPY
AT
REV-1508 EX + (1-g7) (I)
COMMONWEALTH OF PENNSYLVANLA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.J
PERSONAL PROPERTY
FILE NUMBER
Lida M. Green
21-03-0247
Include the ~, [,,,.,,~,~ of ~"~,~ a;;~,~ and the date the proceeds were received by the e~tata. ALL PROPERTY JOINTLY-OWNED WITH THE RIGHT OF SURVIVORSHIP MUST SE DISCLOSED ON SCHEDULE F.
ITEM
NUMBER
2.
3.
4.
5.
6.
7.
DESCRIPTION
VALUE AT DATE
OF DEATH
Refund from Chapel Pointe at Cadisle of unused portion of entrance fee
Cash in pocketbook
Wedding Bank and Engagement Ring (See appraisal attached)
Refund, United Healthcare Insurance Company
Refund, United Healthcare Insurance Comapny
Refund, The Hartford Insurance Company
M&T Bank, Savaings Account #15004201396262 (Includes $.83 accured interest)
11,917
395
150
102
812
42
4,483
TOTAL (Also enter on line
(If more space is needed, insert additional sheets of the same size)
17,901
BOB & IRV'S DISCOUNT JEWELRY
New Castle Farmers Market
NEW CASTLE, DELAWARE 19720
(302) 328-2725
TO WHOM IT MAY CONCERN.
This is to certify that we are engaged in the iewelry business, appraising diamonds, watches, jewelry and
precious stones of all descriptions
We herewith certify that we have this day carefully examined the following listed and described
articles, the . of: . ·
NAME ~~T.~:~
We estimate the~value as listed for insurance or other purposes at the current retail value, excluding
Federal and other taxes. In making this Appraisal, we DO NOT agree to purchase or replace the
articles.
DESCRIPTION.
APPRAISED VALUE
ny action that rj~y,/be taken o..rr~he basis of this Appraisal.
Manufacturers anct Tra0ers Trus[ Company, 1100 Wehrle Drive. P.O. Box 767, BuffalO, NY 14240-0767
March 24, 2003
RF.,; Estate Search
The [state of: /oI]DA [VI GREg. N'
Da~ of Death (D.O.D.) 7/12/02
To Whom IF May Concern:
Identified below is [he account information requm~ed.
I. /Vi&T Beak account~/n wh/ch the decedent's name appears:
Account Account Number Account Tide
Typo
3740133959
OPENED 8/98
Opening Branch
[,IDA M GREEN
PJ[CHARD K GREEN
RAYMOND R GREEN
SAV 15004201396262 LIDA MAY GREEN 4345
OPENED 4/99
434~
D.O.D.
Balanc~
CJacltut~ Accr.
$1732.95
$4493.44
Accrued ]Interest
$.00
$.83
2. Loam, Morrgages, or other obligations titled ia the decedenr's name
Account Number
Amount Owed
Account Description
NO Safe Deposit Box tided in thc Decedeat's name existed at our office.
If you have gay questions, about the iaformazion provided, please contact our Records Departmeat ar (716) 635-40i0 or 1-$00-724-
2440 outside or,he Buffalo, NY calling area. ~ you.
Sincerely,
M&T BANK CORPORATION
~uuho-dzed Siga~rure
~ 'd IC0b'0tl
217
REV-1509 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Lida M. Green
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21-03-0247
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
A. Reverend Richard R. Green
B. Raymond R. Green
ADDRESS
2674 Elaine Ddve
Lower Burrell, Pennsylvania 15068
1301 Colin Ddve
Wilmington, Delaware 19804
RELATIONSHIP TO DECEDENT
Son
Son
JOINTLY-OWNED PROPERTY:
L~- ~ ~ ~-~ DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MAD E INCLUDE NAME OF FINANCIAL INSTITUTION AND ~e, NK ACCOUNT NUMRER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT ~oa,mFY~N~ NUMBER. A"/'rACH DEED FOR JOIN'R.Y-HELD REAL ESTATE.
VALUE OFASSET INTEREST DECEDENT'S INTEl(EST
1. A. 5.11.99 The Alliance Development Fund, Inc., Account #38002999 14' 50.00% 71
· 2. A & B 8.1.99 M&T Bank, Checking Account #3740133859 7,233 33.30% 2,411
......... TOTAL (Also enter on line 6, Recapitulation) $ 2,482
(If more space ~s needed, insert additional sheets of the same size)
Mar id '0~
ALLIANCE
DEVELOPMENT FUND, INC.
16:19
P. 01
1'O: HR.. SI"P]IEN D. 1'1'I,~
X~VE~ SE~V/CE$ imp
~ ~J..~ DEVELO~ ~'mlD, INC,
IU~: &CCT 38002999
F,S~&'I'E OF LTD& M. g~E~lq
03/~3/03
O R (; A N I Z A T I O N O F T bi B C M' R .~ $ T I A N' A N D
Toll fvoe ~.878.$0~0 ;,f~x 719.260.2P$0 f~x 719..7.~.2259 ,~-~,~il
^LtIANC~
Manufacturers ano TraOers Trust Company, 1100 Wehrle Drive. RO. Box 767, ~uffalo, NY 14240-0767
March 24, 2003
]RE; Estate Search
The Estate of: LIDA ]v~ GREF_~
Date. of Death (D.O.D.) 7/12/02
To Whom It May Cohere-n:
Identified below is the ~ocount information requested.
1. lv~T Bank ~¢otmts in which the decedent's name appears:
Typo
Opening Branch
SAV 15004201396262
OPENED 4/99 4345
CH.K 3740133859 LIDA M GP-,JEEN 4345
OPENED 8/98 RICHARD R. G1LEEN
RAYMOND R GREEN
t InA MAY GREEN
D .O .D.
Balances
(][ncludc~ Accr.
$1732.95
g,4493.44
Accrued Interest
$.00
$.83
2. Loans, Mortgages' or other obligations ~itled in the decedenCs name
Account Number
Amount Owed
Account De, script/on
NO Safe Deposit Box t/tied in thc Decedent's name existed at our office.
If you have any questions, about the information provided, plea.se con~act our R~cords Department at (716) 635-4010 or 1-800-724-
2440 oumide of tho Buffalo, NY calling area. Tha~ you.
Sinc~rely,
M&T BANK COP, PORAIION
BY:
Audaorized Signature
DATE:
,COUNT. NO.~
3740].33859
AccOoNT TYPE
CLASSIC CHECKING
./
oo
RICHARD R GREEN
RAYMOND R GREEN
7 ALLIANCE DR APT 207
CARLISLE PA 17013-~I43
2,7 0433~M N
7492
021
STATEMENT PERIOD
JUN.26-JUL.25,2002
PAGE :'
1OF2
~.LANCE"
AMOUNT
ACCOUNT SUMMARY
AMOUNT
5,
':: DATE :'
06-26-0;
06-26-0:
06-26-0;
06-28-0;
06-28- 0
06-28-0;
06-28-0;
07-01-O,'
07-17-02
07-17-02
07-20`-02
07-?.5-02
07-25'01
BEGINNING BALANCE
CHECK NUMBER 0800
CHECK NUMBER 0799
CHECK NUMBER 0798
CHECK NUMBER
CHECK NUMBER 0802
CHECK NUMBER 0803
AEGON USA PENSIO PAYROLL 221202999R
CHECK NUMBER 0804
07-02-0;
07-03-02 US TREASURY ~:0'~ $0C SEC 221202999A SSA
07-O$-02jAARP HEALTH CARE PREMIUM 008693.7031
o7-o8-o2 C.ECK
07-~-02IADF~ INC. ADF TFR , ADF SVGS TRFR
07-~-02lCHECK NUMBER
O7-16-O;:/DEPOS2T
CHECK NUMBER ff8-~
ACCOUNT ACTIVITY
122.85
980.00
395.20
.,05
AMOUNT
0.00
5,157.].8
895.75
719. O0
920.67
26.54
25 .S7
20.05
102.14
115.00
115.12
627.50
56.9;
81.52
111.00
79.95
67.35
1,906.88
100.00
67.35
$~,197.44
2,582.69
1,589.86
Z, 712.71
Z,610.$7
2,590 .$7
2,475.57
2,360.45
!, 732.95
7,2*76.03
7,0,89.71
7,231.41
5,324.53
5,157.18
$$,1S7.18
797 07-3.7-02 3.2,2.00 798 06-28-02 920.67 799 06-26-02 719.00
800 06-26-02 895.75 803. 06-28-02 26.50` 802 06-28-02 25.57
803 06-28-02 20.05 804 07-02-02 102.1°, 805 07-08-02 3.1S.12
217
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE H
FUNEEAL EXPENSES &
ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lida M. Green 21-03-0247
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
Ao
1.
2.
3.
4.
5.
6.
7.
8.
9.
FUNERAL EXPENSES:
McCrery Funeral Homes, Inc., Wilmington, Delaware
Reverend Tom Rowett, Memodal Service at Chapel Pointe
Wilma Jackson Organist, Memodal Service
McCrery Funeral Homes, Inc., Obituary Notices
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) N/A
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant N/A
Street Address
city
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer*s Fees
Checks cleared after date of death
Filing Fee
Gracelawn Memorial Park, Grave Marker
State __ Zip
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
5,332
100
25
37
1,978
96
$ 8,214
464
15
167
I SCHEDULE I I
COMMONWEALTH OF PENNSYLVAN A f DEBTS OF DECEDENT,
INHERITANCE TAX RETURN / MO /
ESTATE OF
Lida M. Green FILE NUMBER
21-03-0247
ITEM
NUMBER
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
Include unreimbursed medical expenses.
Chapel Pointe Nursing Home
DESCRIPTION
Hillcrest Alliance Church, Telephone expenses
Bubb Insurance, Summit Grove
York School Taxes, Summit Grove
MetEd Electric, Summit Grove
York Taxes, Summit Grove
Omnicare Pharmacies (Nursing)
Spdnt, final, Cadisle
Pharmedca Thomwald Home
Chapel Pointe, Final Nursing
MetEd Electric, Summit Grove
Hillcrest Alliance Church, Telephone expenses
MetEd Electric, Summit Grove
Summit Grove, Application for Cottage Transfer
MetEd Electric, Summit Grove
MetEd Electric, Summit Grove
VALUE AT DATE
Of DEATH
1,907
82
181
131
14
43
373
148
261
1,265
2O
43
14
75
28
7
TOTAL (Also enter on line 10, Reca
(If more space is needed, insed additional sheets of the same size)
4,592
217
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Lida M. Green 21-03-0247
NUMBER
I.
II.
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
Lida M. Morris
226 Acorn Drive
Middletown, Delaware 19709
Raymond R. Green, Jr.
1301 Colin Drive
Wilmington, Delaware 19804
Ronaid R. Green
114 Pine Valley Drive
Toccoa, Georgia 30577
Richard R. Green
2674 Elaine Drive
Lower Bun'ell, Pennsylvania 15068
Viola M. Price
2038 Pepperell Drive
New Port Richey, Florida 34655
3aughter
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
Son
Son
Daughter
AMOUNT OR SHARE
Of ESTATE
20% of residue of estate
20% of residue of estate
20% of residue of estate
20% of residue of estate
20% of residue of estate
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18~ AB APPROPRIATE~ ON REV-1500 COVER SI-il=l= !
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
OF
LIDA M. GREEN
I, LIDA M. GREEN, of New Castle County, State of
Delaware, declare this to be my Will and revoke all previous
Wills and Codicils.
ARTICLE 1: TANGIBLE PERSONAL PROPERTY.
I give any articles of tangible personal property
identified in a memorandum that I leave at the time of my death
to the persons named in it. If I leave more than one memorandum,
the last reference to any article will govern its disposition.
I give any tangible personal property not so disposed of, to such
of my children, VIOLA M. PRICE, LIDA M. MORRIS, RAYMOND R.
GREEN, JR., RONALD R. GREEN and RICHARD R. GREEN, as shall
survive me, in full confidence that they will make an equitable
division thereof among themselves.
My Executor shall represent the interest of any minor
in any division of my tangible personal property.
My Executor shall pay, as an expense of settling my
estate, all costs of delivering such tangible personal property,
including the costs of packaging, delivery and insurance. My
Executor may distribute any item directly to a minor, or a person
with whom he or she resides, and will be fully discharged
thereby.
D-RTICLE 2: POWERS OFAPPOINTMENT.
This Will is not intended to exercise any power of
appointment.
ARTICLE 3: RESIDUE.
I give all the residue of my estate not previously
disposed of effectively in equal shares to such of my children,
VIOLA M. PRICE, LIDA M. MORRIS, RAYMOND R. GREEN, JR., RONALD R.
GREEN and RICHARD R. GREEN, as shall survive me, and, per
stirpes, to the issue who shall survive me of any of them who
shall predecease me.
ARTICLE 4: ALTERNATIVE METHODS OF DISTRIBUTION.
My Executor may distribute property in any manner which
it deems to be in the best interest of a beneficiary, including:
(i) ~distribution, either by hand or mail, to the beneficiary or
the guardian of the person or property (whether the guardian is
formally appointed or a natural guardian), (ii) distribution to
a custodian for the beneficiary under the Uniform Transfers to
Minors Act (or similar statute) of any state, irrespective of any
monetary limits set forth in such statute, to be held by the
custodian under the provisions of such Act until the beneficiary
attains age twenty-one (21), or (iii) deposit to the account of
the beneficiary in any federally insured depository.
ARTICLE 5: SPENDTHRIFT PROVISION.
A beneficiary may not alienate or in any other manner
assign or transfer his or her interest hereunder, and no one may
attach or otherwise reach any interest of any beneficiary
hereunder to satisfy a claim against that beneficiary, whether
the claim is legal or equitable in origin. The provisions of
this article shall not limit or otherwise affect any power of
appointment conferred upon a beneficiary or the right of a
beneficiary to disclaim or release any interest created
hereunder.
ARTICLE 6: ADMINISTRATIVE POWERS OF EXECUTOR.
I authorize my Executor, in its sole discretion:
A. To sell at public or private sale, exchange for
like or unlike property, convey, lease for terms longer or
shorter than the administration of my estate and any trust, and
otherwise dispose of any or all property held hereunder, for such
Price and upon such terms and credits as it deems proper.
B. To invest in any kind of property, real, personal,
or mixed, regardless of the laws governing investments by
fiduciaries, without any duty to diversify investments.
C. To execute securities transactions through any
brokerage service, whether discount or full service.
D. To vote directly or by proxy at any election or
stockholders' meeting any shares of stock.
2
E. To participate in any plan or proceeding, including
any voting trust plan for liquidating, protecting or enforcing
any interest in any property, or for reorganizing, consolidating,
merging or adjusting the finances of any corporation issuing any
such interest; to accept in lieu thereof any new or substituted
stoCks, bonds, notes or securities, whether of the same or a
different kind or class, or with different priorities, rights or
privileges; to pay any assessment or any expense incident
thereto; and to do any other act or thing that it deems necessary
or advisable in connection therewith.
F. To deposit, or arrange for the deposit of,
securities at any securities depository or clearing corporation.
G. To make any division or distribution in cash or in
kind, or.partly in cash and partly in kind; to make reasonable
valuations of the property so divided or distributed; and to
elect to recognize taxable gain or loss resulting from a
distribution. My Executor may consider the income tax basis of
the property then available for division or distribution, as well
as the circumstances of the beneficiaries, and need not make
division or distribution on a pro rata, asset by asset basis. My
Executor shall not adjust the interest of any beneficiary as a
result of any action taken or forborne under the provisions of
this paragraph.
H. To borrow money from any person or corporation and
to pledge or mortgage as security any real or personal property.
I. To litigate, submit to arbitration, or settle any
claim in favor of or against my estate, and to execute all
agreements, deeds and releases necessary or proper in connection
therewith.
J. To retain attorneys-at-law, accountants, investment
counsel, agents and other advisers.
i K. To receipt for the proceeds of any life insurance
or employee benefit plan made payable to my Executor, to
institute any suit or proceedings, and to take any action
necessary to collect such proceeds. However, my Executor need
not institute any suit or proceeding unless its expenses,
including counsel fees and costs, are available in my estate or
are advanced or guaranteed in an amount and in a manner
reasonably satisfactory to it.
L. To renounce, in whole or in part, any property or
interest in property which may become payable to my estate on my
death (including the renunciation of any proceeds from an
employee benefit plan), except to the extent that the disposition
resulting from the renunciation is fundamentally inconsistent
with my Will.
ARTICLE 7:
PAYMENT OF DEATH TAXES, DEBTS AND
EXPENSES OF ADMINISTRATION.
My Executor shall pay all my debts, my funeral
expenses, costs of administering my estate and transfer taxes on
my death from the residue of my estate without apportionment
among or charge against the respective interest of any
beneficiary.
ARTICLE 8: APPOINTMENT OF EXECUTOR.
I appoint as my Executor my daughter, LIDA M. MORRIS,
and my son, RAYMOND R. GREEN, JR., or such one as is willing and
able to act.
My Executor shall not be required to give bond before
receiving letters testamentary as my Executor.
If ancillary administration is necessary, my Executor
may appoint itself or such other person as it may choose to act
as my ancillary Executor.
ARTICLE 9: ADOPTED PERSONS.
For all purposes of this Will, only a person adopted
while under age twenty-one (21) shall be deemed to be a child and
an issue of the adopting person and an issue of the ascendants of
the adopting person and, furthermore, the children and issue of
a person so adopted shall be deemed to be issue of the adopting
~erson and his or her ascendants.
ARTICLE 10: DEFINITIONS.
A. "Issue" of a person means all the lineal descendants
of that person of all generations.
B. "Code" means the Internal Revenue Code of 1986, as
amended, or any corresponding federal tax statute enacted after
the date of this my Will. A reference to a specific section of
the Code refers not only to that section but also to any
4
corresponding provision of any federal tax statute enacted after
the date of this my Will, as in effect on the date of
application.
C. "Transfer taxes" means all applicable federal
estate taxes (except additional estate taxes imposed under
Section 2032A of the Code), state estate or inheritance taxes,
and generation-skipping transfer taxes imposed on any direct skip
(as defined in Chapter 13 of the Code) other than a direct skip
from a trust or caused by a disclaimer, and any interest and
penalties thereon. The term does not include federal and state
gift taxes, generation-skipping transfer taxes imposed on a
taxable termination, a taxable distribution or a direct skip from
a trust or caused by a disclaimer, income taxes, real estate
transfer taxes, or any tax or duty imposed by a foreign country
or political subdivision thereof.
D. "Tangible personal property" includes, but is not
limited to, collectibles, automobiles, boats, works of art,
antiques, jewelry, personal or household effects and equipment or
ornaments, but excludes certificates of stock, notes, gold and
other precious metals in bullion form, cash, or other physical
evidences of intangible personal property.
E. Use of the verb "give" shall convey all interests
in property, real, personal or mixed, in fee simple absolute
unless further limited by express provisions to the contrary.
F. Use of any gender in this Will includes the
masculine, feminine and neuter genders, as appropriate. Use of
the singular number includes the plural and vice versa unless the
context clearly requires otherwise.
G. In applying any provision of this my Will which
refers to a person's issue, "per stirpes," the children of that
person are the heads of their respective stocks of issue, whether
or not any child is then living.
H. "Executor" means the executor, administrator, or
personal representative of a decedent's estate, and shall include
all persons serving in such capacity from time to time.
I. Use of the verb "shall" in this my Will indicates
a mandatory direction to my Executor and use of the verb "may"
indicates authorization to my Executor to take action if it deems
it appropriate to do so in the exercise of its sole and absolute
discretion.
5
J. Captions, headings and sub-headings, as used
herein, are for convenience only and have no legal or dispositive
effect.
IN WITNESS WHEREOF, I, LIDA M. GREEN, set my Hand and
Seal this ~& day of ~ , 1998.
Signed, sealed and declared by LIDA M. GREEN to be her
Will, in our presence, who, in her presence, at her request and
in the presence of each other, sign our names as witnesses the
/~~~/,and year last stated above.
residing at
residing at
6
STATE OF DELAWARE )
COUNTY OF NEW CASTLE)
SS.
Before me, the Subscriber,~ _/// on ~n~s day personally
appeared
M.~ GREEN, ~J~~ ~/, ~~: / '~ ~ and
LIDA
~3 ,~.~%~. ~. ~~4~kno~ to ~ to ~the testatrix
and the witnesses, respectively, whose n~es are signed to the
attached or foregoing instrument and, all of these persons being
by me first duly sworn, LIDA M. GREEN, the testatrix, declared to
me and to the witnesses in my presence that the instrument is her
last Will and that she had willingly signed or directed another
to sign-for her, and that she executed it as her free and
voluntary act for the purposes therein expressed; and each of the
witnesses stated to me, in the presence and hearing of the
testatrix, that such person signed the Will as witness and that
to the best of such person's knowledge the testatrix was eighteen
years of age or over, of sound mind and under no constraint or
undue influence.
5~'atrix ~~
Subscribed, sworn and acknowledged before me by
LIDA M. GREEN,/t~e testatrix, subscribed and sworn before me by
__/~/'------~'~ ~.//'~'/~'~ and ~ ~. ~~~, witnesses,
this ~), ~'Z~' /day o~~/~ , A.D. 19~.
Notarial Office~ '~
mme. w. Crowe, Attom
Nmmtal Offtcer- of
Permanent Commission
BUREAU OF ZNDZV/DUAL TAXES
TNHERZTAHCE TAX DTVZSZON
DEPT. Z80601
HARRZSBURG, PA 17128-0601
COHHONNEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLOHANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
RE¥-I~i7 EX AFP Cn1-05)
STEPHEN D TZLEY
FREY & TZLEY
5 S HANOVER ST
CARLZSLE
F~i~:'~ :I DATE 07-28-200:5
~':: ESTATE OF GREEN LZDA H
DATE OF DEATH 07-1Z-ZOOZ
FZLE NUNBER 21 0:5-0247
'03 jUL 28 \9:22 COUNTY CUNBERLAND
ACN 10!
Amount Reln/tted
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLZSLE, PA 1701:5
CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~
REV-15q7 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEBUCTZONS AND ASSESSHENT OF TAX
ESTATE OF GREEN LIDA H FZLE NO. 21 0:5-0Z47 ACN 101 DATE 07-28-200:5
TAX RETURN #AS: { X) ACCEPTED AS FZLED { ) CHANGED
RESERVATION CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN
1. Real Estate (Schedule A) (1)
~. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnarsh/p Znterest (Schedule C) ($)
~. Nortgagas/Notss Receivable (Schedule D) (q)
$. Cash/Bank DaposLts/Nisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expenses/Adm. Costs/Nisc. Expenses (Schedule H) (9)
10. Debts/Nortgage Liab~lltles/Liens (Schedule Z) (10)
11. Total Deductions
12. Nat Value of Tax Return
9~669.00
.00
.00
.00
17/901.00
2,482.00
.00
(8)
8,214.00
NOTE: To Lnsure proper
credit to your account,
submit the upper port3on
of th~s fore w~th your
tax payment.
1S.
1~.
NOTE:
:50,052.00
4,592.00
(11) 17.80&. O0
(12) 17,246. O0
Charitable/Governmental Bequests; Non-elected 911:3 Trusts (Schedule J)
Net Value of Estate Sub~ect to Tax (1~)
]:f an assess;ent ~as issued previeusly, lines 14, 15 and/er 16, 17,
reflect figures that include the total of ALL returns assessed to date.
ASSESSNENT OF TAX:
15. Aeount of Lins lq at Spousal rata
16. Amount of Line lq taxable at LLneal/Cless A rats
17. Aeount of L/ns 1~ at S1bling rate
18. Aeount of Line 1~ taxable at Collateral/Class B rats
19. Prlncipal Tax Due
TAX CREDZTS:
PAYHENT RECEZPT D/SCOUNT
DATE NUNBER ZNTEREST/PEN PA[D (-)
04-10-200:5 CDOOZ412 .00
.00
17,246.00
ZF PA/D AFTER DATE ZND/CATED, SEE REVERSE
FOR CALCULATZON OF ADDITZONAL /NTEREST.
18 and 19 wlll
(1~) .00 x O0 = .00
(16) 17,246.00 x 045 = 776.00
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= 776.00
ANOUNT PA~D
776.00
TOTAL TAX CREDZT 776.00
BALANCE OF TAX DUEI .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
( ZF TOTAL DUE 1S LESS THAN $1, NO PAYHENT 1S RE~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR)~ YOU NAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.)
RESERVATION:
Estates of decadents dying on ar be~ore December 11) 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class D (collateral) beneficiaries of the decadent after the expiration of any estate for
life or for years) the Coeaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such futura interest.
PURPOSE OF
NOTICE:
To fulfill tho requirements of Section 1140 of tho Inheritance and Estate Tax Act, Act 13 of ZOO0. (?Z P.S.
Section 9140).
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
Detach the top portion of this Notice and submit aith your payment to the Rag[star of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILES, AGENT
A refund of a tax credit) ehich ems not requested on the Tax Return) may be requested by completing an "AppXication
for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1313). Applications ere available at the Office
of the Register of gills, any of the Z3 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-Z0S0; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-30Z0 (TT only).
Any party in interest not satisfied eith the appraisement) alloeanca) or disallowance of deductions) or assessment
of tax (including discount or interest) as sheen on this Notice must ob~ect eithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue) Board of Appeals) Dept. 181011, Harrisburg) PA 17118-1011, 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 eriting to: PA Department of Revenue)
Bureau of Individual Taxes, ATTN: Post Assessment Roviee Unit, Dept. 280601, Harrisburg) PA 17128-0601
Phone [717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
if any tax due is paid within three (3) calendar months after the decadent's death) a five percent (SI) discount of
the tax paid is alloead.
The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest
that has been assessed as indicated on this not[ce.
INTEREST:
Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of
six (6X) percent par annum calculated at a daily rate of .O0016q. All taxes ehich became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily lntsrast Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 2OZ .OOOS48 1987 91 .OOOZ~7 1999 71 .DOOlPZ
1983 161 .OOOq38 1988-1991 111 .000301 2000 8Z .000219
1984 111 .000301 1991 91 .0002~7 Z001 9Z .000147
1985 131 .000356 1993-1994 7Z .000191 2001 61 .000164
1986 lOX .000174 1995-1998 92 .000247 2003 SZ .000137
--Interest is calculated as folloes:
XNTEREST = BALANCE OF TAX UNPAZD X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after tho interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF ZNDTVTDUAL TAXES
ZNHERTTAHCE TAX DTVTSTON
DEPT. Z80601
HARRTSBURG, PA 171Z8-0601
STEPHEN D TILEY
FREY & TILEY
5 S HANOVER ST ~,
CARLISLE PA 1701,~~'
CONMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADdUSTMENT
.,FILE NUMBER
'iJJ 'i.~i ~t~ ~,' '? tCOUNTY
ACN
REV-1595 EX AFP C01-05)
DATE 08-11-2005
ESTATE OF GREEN LIDA H
DATE OF DEATH 07-12-2002
21 05-0247
CUMBERLAND
101
Amount Remitted I
MAKE CHECK PAYABLE AND REMZT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit to your account, submit the upper port/on of this form w/th your tax payment.
CUT ALONG THIS LINE ~ RETA]:N LONER PORTION FOR YOUR RECORDS ~
REV-1593 EX AFP (01-03) ~ INHERITANCE TAX RECORD ADJUSTMENT
ESTATE OF GREEN
LIDA g FILE NO. Z1 05-0247 ACN 101 DATE 08-11-2005
ADJUSTMENT BASED ON:
ADMINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. ReaZ Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
:5. Closely Held Stock/Partnership Interest (Schedule C) ($)
~. Mortgages/Notes Rece/veble (Schedule D) (~)
5. Cash/Bank Deposits/N/sc. Personal Property (Schedule E) (5)
6. Jo/ntly O~ned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets
DEDUCT:IONS AND EXEMPTIONS:
9. Funeral Expenses/Adm/n/stretive Costs/
N/scell~eous Expanses (Schedule H) (9)
10. Debts/Hortgaga L/ab/lit/es/L/ens (Schedule Z) (10)
11. Total Deduct/OhS
12. Nat Value of Tax Return
9/669 00
00
00
00
17/901.00
2/482.00
00
(B) $0,052.00
2,882.00
4,592.00
(11) 7/474.00
(12) 22/578.00
1:5.
1~..
TAX:
TAX
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Nat Value of Estate Subject to Tax
(15) .00
(1~) 22/578.00
1.6. Amount of L/ne lq at Spouse1 rata
16. Amount of L/ne 1~ taxable at Lineal/Class A rata
17. Amount of L/ne 1~ at Sibllng rata
18. Amount of L/ne lq taxable at Collateral/Class B rata
19. Pr/nc/)al Tax Due
CREDITS
I'AYflI~N I Kk~l~ I UI~UUN I L ~)
DATE NUHBER INTEREST/PEN PAID (-
04-10-2003 CD002412
(15)
(16)
(17)
(18)
.00
.OOx O0 =
ZZ/578.00 x 045=
.00x 12 =
.OOX 15 =
(19)
ANOUNT PAZD
776.00
.0O
1/016.01
.00
.O0
1/016.01
INTEREST IS CHARGED THROUGH 08-26-2005 TOTAL TAX CREDIT I 776.00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUEI Z40.01
REVERSE SIDE OF THIS FORH INTEREST AND PEN, 4.47
TOTAL DUE 244.48
ZF PAID AFTER DATE ZNDZCATED~ SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PAYMENT:
Detach the top portion of this Notice and submit aith your payment made payable to the name and address
printed on the reverse side.
-- Hake check or money order payable to: REGTSTER OF NXLLS, AGENT.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at
the Office of the Register of #ills, any of the g$ Revenue District Offices or free the Department's gq-hour
answering service for fores ordering: 1-800-36Z-ZOSO~ services for taxpayers with special hearing and / or
speaking needs: 1-BO0-qq7-3OgO (TT only).
REPLY
TO:
guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. gB0601, Harrisburg, PA 171gB-O601, Phone
(717) 787-6SOS.
DISCOUNT:
PENALTY:
INTEREST:
If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (Sg) discount
of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
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 Z, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after
January 1, 198g will bear interest at a rate which ail1 vary from calendar year to caZandar year with that rate
announced by the PA Department of Revenue.
Interest Daily
Year Rate Factor Year
The appZicable interest rates for 198g through ZOO3 are:
Interest Daily Interest Daily
Rate Factor Year Rate Factor
198Z ZOZ .0005q8 1987 9Z .OOOZ47 1999 7X .000192
1983 162 .000438 1988-1991 ll~ .000301 2000 8X .000219
1984 XXZ .O0050X 1992 9X .000247 2001 9X .000247
1985 13Z .000356 1993-X994 7Z .O0019Z gOOg 6Z .O0016q
1996 lOX .O00Z7q X99S-X998 9Z .0002q7 2003 5Z .000137
--Xnterest is calculated as foXlows:
XNTEREST= BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELI'NQUENT X DAXLY TNTEREST 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.
F~EV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
,COMMON~.¥EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG~ PA 17128-0601
DECEDEN¢'S NAME FILE NUMBER
LIDA M GREEN 2103-0247
REVIEWED BY ACN
SCOTT ELLISON 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
THE FUNERAL EXPENSE IN THE AMOUNT OF $5,332.00 HAS BEEN REMOVED FROM
SCHEDULE H ,IN ACCORDANCE WITH YOUR CORRESPONDENCE OF AUGUST 7,2003.
FILE Pa.(:le 1
i1
m
u-I
I",-
rn
n
ILl
Postage
Certified Fee
Postmark
Return Rectept Fee Here
(Endorsement Required)
Restricted Delivery Fee
(Endorsement Required)
Total Postage & Fees--* 0~- A'"~__
............. ...... n-'-'l
IorPOaoxNo. r~ ~ ~"~,C'i ~r~e,~..~.h~___k.~X.-~-
........ ~ '_ _ . _ _ ,,..J. . - ¥,.~. -' - - - -~ . -?- - - -~- - -,....,- ...................
B. Received by (~r/nted Name) C.
' ..£/,E.~ _
D. Isde#ve~addreesdlfferent from item 17 [] Yes
If YES, enter delivery address below: ~
3.
Sen~ice TypType
Er'Certified Mall [] Express Mall
[] Registered [] Return Receipt for Merchandise
[] Insured Mall- [] C.O.D.
4. Restricted Delivery? (Extra Fee) [] Yes
7003 1010 0001 1203 7536
. Domestic Retum Receipt 102595-02-M-1540
JRD/June 30, 1992/17858
JUL 11 2003
In Re: Estate ofLIDA M GREEN
Late of CARLISLE BOROUGH
Estate No.: 21-03-247
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-2003-247
NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT
ORPHANS' COURT RULE
Personal Representative: RAYMOND R GREEN JR
Counsel for Personal Representative: STEPHEN D TILEY, ESQ.
Date of Grant of Original Letters: 03-20-2003
Date of Delinquency Notice: 06-30-2003
The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 5.6,
Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of
Common Pleas of Cumberland County, that neither the above named personal representative nor
the above named counsel for the personal representative have filed with the Register of Wills or
Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court
Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court
Orphans' Court Rules, was given by the Register of Wills on JUNE 30, 2003, and that the ten
(10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e)
the Court is hereby notified of such delinquency and the undersigned requests that a Court
conduct a hearing to determine whether sanctions should be imposed upon the delinquent
personal representative or counsel for the delinquent personal representative.
Date: 07-11-2003
Distribution: Personal Representativei/il[Register
Counsel for Personal Representative
Estate File
A hearing is scheduled for ~ ~ ~- ~ -0_~ at ¢v; 3 a ~../~,n Courtroom No. 3. If the
Certification of Notice is filed prior to the hearing date, the heating will automatically be
cancelled. Geor~
JRD/June 30, 1992/17858
JUL 11 2003
In Re: Estate ofLIDA M GREEN
Late of CARLISLE BOROUGH
Estate No.: 21-03-247
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-2003-247
NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT
ORPHANS' COURT RULE
Personal Representative: RAYMOND R GREEN JR
Counsel for Personal Representative: STEPHEN D TILEY, ESQ.
Date of Grant of Original Letters: 03-20-2003
Date of Delinquency Notice: 06-30-2003
The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 5.6,
Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of
Common Pleas of Cumberland County, that neither the above named personal representative nor
the above named counsel for the personal representative have filed with the Register of Wills or
Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court
Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court
Orphans' Court Rules, was given by the Register of Wills on JUNE 30, 2003, and that the ten
(10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e)
the Court is hereby notified of such delinquency and the undersigned requests that a Court
conduct a hearing to determine whether sanctions should be imposed upon the delinquent
personal representative or counsel for the delinquent personal representative.
Date: 07-11-2003 ~rxc'~)~l~Nr ~,,"e.. ,c.,,.,._
Distribution: Personal Representative ~l[Register o?Will~ (~- ~
Counsel for Personal Representative
Estate File
A hearing is scheduled for 0 / ~q -0_~ at ~; 3, ~../,~n Courtroom No. 3. If the
Certification of Notice is filed prior to the hearing date, the hearing will automatically be
cancelled. Geor~
ITt
Postage
Certified Fee
Return Reciept Fee
(Endorsement Required)
r-'l Restricted Deliver/Fee
~ (Endorsement Required)
m
Postmark
Here
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 002987
TILEY STEPHEN D ESQ
5 S HANOVER ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 221-20-2999
FILE NUMBER: 2103-0247
DECEDENT NAME: GREEN LIDA M
DATE OF PAYMENT: 09/08/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 07/1 2/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $244.48
REMARKS:
TOTAL AMOUNT PAID'
STEPHEN D TILEY ESQUIRE
$244.48
SEAL
CHECK# 4520
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DZVZSTON
DEPT. 280601
HARRISBURG, PA 171ZR-O60Z
COHHONHEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTHENT
REV-i$9$ EX AFP (D1-05)
STEPHEN D TILEY
FREY & TILEY
5 S HANOVER ST ~
CARLISLE PA~17015
DATE 08-11-2005
ESTATE OF GREEN
DATE OF DEATH 07-12-2002
FILE NUNBER 21 05-0247
COUNTY CUNBERLAND
ACN 101
LIDA N
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF HILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit to your eccount, submit the upper port/on of this fore frith your tax payment.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1593 EX AFP (01-03) .x ZNHERTTANCE TAX RECORD ADJUSTHENT x#
ESTATE OF GREEN
LIDA N FILE NO. 21 03-0247 ACN 101 DATE 08-11-Zfl03
ADJUSTNENT BASED ON: ADHINISTRATIVE CORRECTION
VALUE OF ESTATE:
1. Roe1 Estate (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
3. Closely Held Stock/Pertnership /nterest (Schedule C} (3)
~. Hortgeges/Notes Receivable (Schedule D) (~)
5. Cash/Bank Deposlts/Nisc. Personal Property (Schedule E) ($)
6. Jo/ntly Offnod Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets
DEDUCTIONS AND EXENPTZONS:
9. Funeral Expenses/Ade/n/stretive Costs/
H/scellaneous Expenses (Schedule H) (9)
10. Debts/Hortgege L/ebilit/es/L/ens (Schedule z) (10)
11. Tote1 Deduct/ohs
9~669.00
.00
.00
.00
17~901.00
Z~482.00
.00
(B) 30,052.00
2,88Z.00
4,592.00
(11) 7~474.00
12.
13.
TAX:
15.
16.
Not Value of Tex Return
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Net Value of Esters Subject to Tax
(12) ZZz578. O0
(15) . O0
(lq) Z2;578. O0
Amount of L/nm lfi at Spousal ra~e (15) .00 X O0 :
Amount of Line 1~ texable mt L/neal/Cless A rate (16) ZZ/578.00 X 045=
17. Amount of L/nm 1~ at S/bl/ng rata (17) .00 X 1Z =
18. Amount of L/nm 1~ taxable at Collateral/Class B rate (lB) .00 X 15 =
19. Pr/nc/po1 Tax Due
TAX CREDITS: (lO) 1/016.01
.00
1/016.01
.00
.00
DATE
04-10-2005
KCC~Irl
NUHBER
CD002~12
ZNTEREST/PEN PAZD (-)
.O0
ANOUNT PAID
776.00
INTEREST IS CHARGED THROUGH 08-26-2003 TOTAL TAX CREDIT r 776.00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUEI 240.01
REVERSE SIDE OF THIS FORH ZNi=NEST AND PEN. I 4.47
TOTAL DUE I 244.48
ZF PAID AFTER DATE INDICATED, SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
PAYHENT:
Detach the top portion of this Notice and submit with your payment mede peyable to the name and address
printed on the reverse side.
-- Hake check ar money order payable to: REGISTER OF NILLS, AGENT.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at
the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's [4-hour
answering service for forms ordering: 1-800-362-2050; services far taxpayers aith special hearing and / or
speaking needs: 1-800-q47-3020 (TT only).
REPLY
TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individua! Taxes, ATTN: Post Assessment Revise Unit, Dept. 28060[, Harrisburg, PA [7[28-060[, Phone
(717) 787-6505.
DISCOUNT:
PENALTY:
INTEREST:
If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (BI) discount
of the tax paid is allowed.
The [BI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January [8, [996, 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 ([) day from the date of
death to the date of payment. Taxes which became delinquent before January 1, 198~ bear interest et the rate of
six (6Z) percent per annum calculated et a daily rate of .000164. Ali taxes which became delinquent on and after
January 1, 198Z ail! bear interest at a rate which mill vary from calendar year to calender year mith that rate
announced by the PA Department of Revenue.
Interest Daily
Year Rate Factor Year
The applicable interest rates for [982 through Z003 ere:
Interest Daily Interest Daily
Rate Factor Year Rate Factor
1982 ZOZ .000548 [987 92 .000247 [999 72 .000192
1983 Z6X .000438 1988-199[ llZ .000301 2000 BZ .ODOZZ9
1984 112 .000301 1992 92 .000247 2001 92 .000247
1985 13Z .00035& 1995-1994 7Z .000192 2002 62 .000164
1986 102 .000274 1995-1998 92 .000247 2003 52 .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELZNI{UENT 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.
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: LIDA M. GREEN
Date of Death:
Will No.
JULY 12, 2002
Admin. No.
21-03-0247
To the Register:
I certify that notice of (beneficial Interest) 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: August 15, 2003
Name
Lida M. Morris
Raymond R. Green, Jr.
Ronald R. Green
Richard R. Green
Viola M. Price
Address
226 Acorn Drive, Middletown DE 19709
1301 Colin Drive, Wilmington DE 19804
114 Pine Valley Drive, Toccoa GA 30577
2674 Elaine Drive, Lower BUrrell PA 15068
2038 Pepperell Drive, New Port Richey FL 34655
Notice has now been given to all persons entitled thereto under Rule 5.6)a)
except NOEXCEPTIONS
Septc~nber 11, 2003
Date:
Name:
Address:
Stephen D. Tiley
5 South Hanover Street
Carlisle, Pennsylvania 17013
Capacity:_ Personal Representative
X Counsel for Personal Representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17118-0601
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
REV-i&O? EX AFP COl-OS)
STEPHEN D TILEY
FREY & TILEY
5 S HANOVER ST
CARLISLE PA 17015~",
DATE 09-22-2003
ESTATE OF GREEN
DATE OF DEATH 07-12-2002
FILE NUNBER 21 03-02q7
' .~OU. NTY CUMBERLAND
ACN 101
I Amoun~ Reei~ed
LZDA M
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGTSTER OF MILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit: ~o your account, submi~ (he upper portion of (his form wi(h your (ex payment.
CUT ALONG THZS LZNE ~ RETAZN LONER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) ~- INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF GREEN LIDA N FILE NO. 21 05-02q7 ACN 101 DATE 09-22-2005
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHONN BELO#
IS A SUNHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPL/CABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-08-2005
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
1,016.01
PAYMENT RECEIPT DISCOUNT ¢+)
DATE NUMBER ZNTEREST/PEN PAID (-) AMOUNT PAZD
0q-10-2005
09-08-2005
CDOOZql2
CD002987
.00
q.qT-
776.00
2qq.q8
IF PAID AFTER THIS DATE, SEE REVERSE
SXDE FOR CALCULATION OF ADDITIONAL INTEREST.
( XF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
TOTAL TAX CREDZT
1,016.01
.00
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE .q3
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR /NSTRUCTIONS. )
PAYHENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGTSTER OF WILLS, AGENT.
-- [f NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, ehich was not requested on tho Tax Return, amy ba requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1313). Applications ars available at
the Office of the Register of Hills, any of the g$ Revenue District Offices or from the Department's gq-hour
answering service for forls ordering: 1-800-$6Z-ZO50; services for taxpayers with special hearing and / or
speaking needs: 1-BO0-qq7-3OZO (TT
REPLY Tm:
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. gSO6Ol, Harrisburg, PA lTlgS-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decmdent's death, a five percent (SX) discount
of the tax paid is allowed.
PENALTY:
Tho 15Z tax amnesty non-participation penalty is coeputad 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 l, 198Z bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .O0016q. All taxes which became deZinquent on and after
January 1, 198g 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 19az through ZOO3 are:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor Year Rate
Factor
1982 ZOZ .0005q8 1987 9Z .O00Zq7 1999 7Z .O0019Z
1983 16Z .OOOq38 1988-1991 IZZ .000301 ZOOO 8Z .OOOZ19
1984 112 .000~01 1992 92 .0002q7 2001 92 .O00gq7
1985 132 .000356 1993-199q 72 .O0019g 20Og 6Z .O0016q
1986 lOg .O0027q 1995-1998 92 .000247 2003 SZ .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUtIBER 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. Zf payment Js made after the interest computation date shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.1P
Name of Decedent: LIDA M. GREEN
Date of Death: JULY 12, 2002
Will No.
Admin. No. 21-03-0247
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:
Date:
If the answer to No. 1 is Yes, state the following:
(a) Did the personal representative file a final account with the Court?
Yes ( ) No (X).
(b) The separate Orphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to the
parties in interest? Yes (×) No ( )
(d) Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
May 19, 2004 ~~° 7~
Capacity:
Stephen D. Tile¥
Name (Please type or print)
5 South Hanover Street
Carlisle, Pa 17013
Address
(717) 243-5838
Telephone No.
( ) Personal Representative
( X ) Counsel for personal representative