HomeMy WebLinkAbout02-0214PETITION FOR GRANT OF LETTERS
Estate of DAVID E. RITTNER
also known as n/a
, Deceased
Social Security No.716-09-7188
Petitioner(s), who is/are 18 years of age or older, apply)ies) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut rix
r~ Decedent, dated 9/8/89 and codicil(s) dated none
named in the Last Will of the
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 incapacitated:
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland
residence at 512 Lexin,qton Avenue~ Upper Allen Township~ Uechanicsbur,q, PA
(list street, number and municipality)
Decedent, then 85 years of age, died November 6 ,2001 , at Carlisle Hospital, Carlisle, PA
(Location)
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 ........................................................................................ $
Total ..................................................................................................................... $
Real Estate situated as follows:
County, Pennsylvania, with his/her last family or principal
2,400.00
2~400.00
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
I Typed or printed name residence
Signature
and
Patricia D. Shelton
512 Lexin,qton Avenue
Mechanicsburg~ PA 17055
Oath of Personal
Commonwealth of Pennsylvania
County of Cumberland
Representative
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the
Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed
DECREE OF REGISTER
Estate of DAVID E. RITTNI~R
also known as .n/~
Deceased No. ,~/' I~-,~JZ'/'
Social Security No: 716-09-71~8
AND NOW, FEBRUARY 27, 2002
reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters I~ Testamentary ~ of Administration
are hereby granted to.Patricia D. Shelton
Date of Death:.11/6/01
, in consideration of the Petition on the
((c.t.a., d.b.n.c.t; pendente lite; durante absentia; durante minoriate)
in the above estate and that the instrument(s), if any, datedSeptember 8, 1989
described in the Petition be admitted to probate and filed of record as the Last Will of Decedent.
FEES
Letters ....................................
Short Certificates(s) ...............
Renunciation ..........................
Extra Pages ( ) ...............
ITR
JCP Fee .................................
Inventory ................................
Other ......................................
TOTAL ............................. $ ~ 9.0 0
call attorney and put i~to proth box
Signature
Attorney: Murrel R. Walter% Ill
I.D. No: 24849
Address: 54 East Main Street
Mechanicsbur,§ Pa 17055
Telephone: 717-697-4650
FEBRUARY 27, 2002
DATE FILED:
I05.805 REV 9/88
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local R,egistrar. The original certificate will be forwarded to the State Vi.t.~l. Records Office for, permanent ~iling.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 7691890
No. Date
85
Cumberland
512 Lexington Avenue
Mechanicsburg, Pennsylvania 1705~-'~
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
David E. Rittner . Male ~. 716 -- 09 --.~. 7188 ,. November 6, 2~01
: Oct20, 1916 Harrisburg, m~,,.~E~ E~e.,~,.[] ookl--1 ~ ~
Carlisle I Carlisle Hospital ~.~.~
Railroad I ~U -~ [ ~,~ 11i ..-.., I Married I,, Fay M. Klinger
~..s,. Pennsylvania , ~ ,~..~.~= Upper A,en
Cum~rland ~ .~~.. ~
John Rittner Morah Rolf
~,,=~--=:..~_ .s ~,~ ~m~. ss ~s~.**. c,,~. s~. z~ .c~ ...... 55
Pat D. Shelton ~ 512 Lexington Avenue Mecnanmsourg,
~.0 O1,,~. Nov 9. 2001I,,,.l'~lling Green Memorial Park 1,,.-I Camp Hill, Pennsylvania 17011
iL=,~~"UM~A FD-014318-L I~- Myem Funeral Home, Inc. 37 East Main Street Mechanicsburg, Pa 17055
I"~ O,
F
~ ~ 0 ~ 0
~ ~ ~"~'~'~ '~" "'~ .............................................. ~NS
21-02-214
L~ST WILL ~ TEST~ENT
BE IT REMEMBERED THAT
I, DAVID E. RITTNER, a
Pennsylvania, being of sound
resident of Cumberland County,
and disposing mind, memory and
understanding, do make, publish and declare this to be my LAST WILL
and TESTAMENT, hereby revoking any and all Wills and Codicils
previously made by me.
I
I declare that I am married to FAY RITTNER, although we have
not resided together for a number of years, and that I have three
(3) children, PATRICIA D. SHELTON, MYRL V. BUSLER, and JAN H. A.
RITTNER. ~
II
I direct that my debts and funeral expenses be paid as soon
after my death as is practicable by my Executrix out of my
residuary estate, but not from any assets, funds, death benefits
or insurance proceeds which are otherwise excludable or exempt from
my gross estate for federal estate valuation or tax purposes.
III
I direct that all estate, succession, legacy, inheritance or
other transfer taxes, however designated that shall become payable
by reason of my death in respect of all property comprising my
gross estate for death tax purposes, whether or not such property
passes under this LAST WILL, shall be paid by my Executrix out of
my residuary estate, but not from any assets, funds, death benefits
or insurance proceeds which are otherwise excludable or exempt from
my gross estate for federal estate valuation or tax purposes.
V
If my daughter, PATRICIA, shall predecease or fail to survive
me by thirty (30) days, I give, devise and bequeath all of my
property, whether real or personal, wherever situate, including any
property over which I may have a power of appointment, to my
granddaughters, KIM L. NESS and DEBRA ECKSTINE LONG, in equal
shares, per stirpes.
VI
I nominate, constitute and appoint my daughter, PATRICIA, as
Executrix of this LAST WILL, to serve without bond. If my daughter
is unable or unwilling to act in that capacity, then I nominate,
constitute and appoint MURREL R. WALTERS, III, as Executor of this
LAST WILL, to serve without bond.
IN WITNESS WHEREOF, I, DAVID E. RITTNER, have set my hand to
this LAST WILL this day of September, 1989.
DAVID E. ,RITTNER
ACKNO#LED~EHENT
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND- :
SS.
I, DAVID E. RITTNER, Testator, whose name is signed to the
attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my LAST WILL; that I signed it as my free and
voluntary act for the purposes therein expressed.
Sworn or affirmed to
RITTNER, Testator, this
DAVI-D E. RITTNER - - "
and acknowledged before me by DAVID E.
F~7 day of September, 1989.
Notary Public~-
Notarhv Seal
Carla F. Brokenshire, Notary Public
Vlechanicsburg Boro, Cumberland County~
My Commission Expires Apr, i! 1, 1,991
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA :
SS.
COUNTY OF CUMBERLAND :
We, /?~o,Fr~_~"/~ W~L~/'~/~i and ~/~'~ /~. C~f~,'~ ,
the witnesses whose names are signed to the attached or foregoing
instNument being duly qualified according to law, do depose and
say that we were present and saw Testator sign and execute the
instrument as his LAST WILL; that DAVID E. RITTNER signed willingly
and that he executed it as his free and voluntary act for the
purposes therein expressed; that each of us in the hearing and
sight of the Testator signed the Will as witnesses; and that to the
best of our knowledge, the Testator was at ~he time 18. ~ears ~f" age
or more of sound mind and under no
, cons~:~i..,nt ~or~n~ iRf~uence.
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Will No.
To the Register:
DAVID E. RITrNER
November 6, 2001
Admin. No. 21-02-0214
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 4, 2000.
N2lne
Address
Patricia D. Shelton
512 Lexington Avenue
Mechanicsburg, PA 17055
Notice has now been given to all persons entided 5.6(a) eX~: none
thereto under Rule
Signature ·
Name: Murrel R. Walters, III, Esquire
Address:
Telephone:
54 East Main Street
Mechanicsburg, PA 17055
717-697-4650
Capacity:
Personal Representative
Counsel for personal representative
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
RITTNER, DAVID E.
DATE OF DEATH (MM-DD-Year)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 2 0 2 1 4
COUNTY COO£ YEA~ ' NUMBER
SOCIAL SECURITY NUMBER
7 1 6-0 9-7 1 8 8
DATE OF BIRTH (MM-DD-Year)
11/06/2001 10/20/1916
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
['~-"J 1. Original Return
4. Limited Estate
r~6. Decedent Died Testate (Attach copy of Will)
r'-~ 9, Litigation Proceeds Received
NAME
r"~ 2. Supplemental Return
O4a. Future Interest Compromise (date of death after 12-12-82)
~'~7. Decedent Maintained a Living Trust (Attach copy of Trust)
r'~ 10, Spousal Poverty Credit (dateofdeath beh~een 12-31-91 and 1-1-95)
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~]3. Remainder Return (date of death prior to 12-13-82)
r"-~ 5. Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
[~]11. Election to tax under Sec. 9113(A) (Attach Sch O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
2;315.25
ICOMPLETE MAILING ADDRESS
54 EAST MAIN STREET
MECHANICSBURG
PA 17055
OFFICIAL USE ONLY
(8)
2~315.25
(11)
(12)
(13)
802.00
1~513.25
(14)
1~513.25
802.00
MURREL R. WALTERS III ESQ
FIRM NAME (If Applicable)
TELEPHONE NUMBER
717/697-4650
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 (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
O Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
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)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec, 9116 (a)(1,2)
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
19. Tax Due
20.
X ¢5)
1~513.25 X .045 (16)
X .12 (17)
X .15 (18)
(19)
BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
68.10
68.10
Decedent's Complete Address:
S'I ~-I: f ADDRESS
r
512 LEXINGTON AVENUE
CITY
MECHANICSBURG
ISTATE PA
zip
17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor 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 1 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)
A. Enter the interest on the tax due. (EA)
B. Enter the total of Line 5 + EA. This is the BALANCE DUE. {ED)
Make Check Payable to: REGISTER OF WILLS, AGENT
68.10
68.10
68.10
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. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate cons derat on?
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 benefic ary des gnat on?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury I declare that I have exam ned th s return, including accompanying schedules and statements, and to the best of my knowledoe and belief, it is true, correct and complete.
Dec aration of preparer other than the personal representative is based on all information of which preparer has any knowledge. " '
SIGNATUR~.,-~c PERSON RESPONSIBLE ROR FILING RETURN
3/22/02
ADDRES'~"/ PA~'RICIA D,,SHE, L//I'ON
,~:Y~.LE'Y~71,~'r,,~OJ~AVE., MECHANICSBURG PA 17055
SIGNATURE O¢~,~'R~'I'JiI~/~'AN REPRESENTATIVE
DATE
J///'~Z f f V//L/ 3/22/02
ADDRESS MURREL R. WALTERS III, ESQ
54 EAST MAIN STREET~ MECHANICSBURG
PA 17055
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}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. {}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
the surviving spouse is theon y beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX + (1-97)
COMMONWEALTH OF: PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
RITTNER. DAVID I~. 21 02 0gl4
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclo_.ed on Schedule F,
ITEM
VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. CLAREMONT NURSING AND REHABILITATION CENTER
375 CLAREMONT DRIVE, CARLISLE, PA
REFUND OF PERSONAL ACCOUNT/GIFT FUND
TOTAL (Also enter on line 5, Recapitulation) $
2,315.25
(If more space is needed, insert additional sheets of the same size) 2,315.25
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RITTNER, DAVID E.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
5.
6.
7.
FUNERAL EXPENSES:
ROLLING GREEN CEMETARY
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
DESCRIPTION
GRAVE MARKER
Zip
Zip
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of PersonaI Representative (s) RENOUNCED
Social Secudty Number(s) / FIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
AttomeyFees MURREL R. WALTERS III ESQ
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS
FILE NUMBER
;~1 02
Accountant's Fees
Tax Retum Preparers Fees
TOTAL (Also enter on line 9, Recapitulation)
0214
AMOUNT
267.00
480.00
55.00
$
802.00
(Ifmorespaceisneeded, inse~additionalsheetsofthesamesize)
REV-1513 EX +~9-nm
COMMONWEALTH OF PENNSYLVANIA I BENEFICIARIES
INHERITANCE TAX RETURN I
RESIDENT DECEDENT J
ESTATE OF
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousa distributions, and transfers under
Sec. 9116 (a)(1.2)]
PATRICIA D SHELTON
512 LEXINGTON AVE
MECHANICSBURG, PA 17055
II.
FILE NUMBER
21 02 0214
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
DAUGHTER
100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS: ~
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheei.~ of the same size)
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 001010
WALTERS MURREL R
54 E MAIN STREET
MECHANICSBURG, PA
17055
........ fold
ESTATE INFORMATION: SSN: 716-09-7188
FILE NUMBER: 2102-0214
DECEDENT NAME: RITTNER DAVID E
DATE OF PAYMENT: 03/27/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1/06/2001
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $68.10
REMARKS:
TOTAL AMOUNT PAID'
PATRICIA SHELTON
C/O MURREL R WALTERS III ESQ
$68.10
SEAL
CHECK//2454
INITIALS: SK
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY
UNTIL COMPLETION
STATUS REPORT UNDER RULE 6.12
Name of Decedent: DAVID E. RITTNER
Date of Death: November 6, 2001
Estate No.: 21-02-0214
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:
State whether administration of the estate is complete:
Yes X No
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
Bo
The separate Orphans' Court No. (if any) for the personal representative's
account is: (Not Applicable in Dauphin County)
Date:
3/25/02
D0
Did the personal representative state an account informally to the parties in
interest: Yes X No ~
Copies of receipts, releases, joinders and approvals of focal or informal
accounts may be filed with the Clerk of the O),phans'"/~ourt and may be
attached to this report.
.z '.: MURREL R. WALTERS, III, ESQUIRE
:-:' c5 54 East Main Street
Mechanicsburg, PA 17055
717-697-4650
Capacity:
Personal Representative
X Counsel for Personal Representative
BUREAU OF TNDZVZDUAL TAXES
INHERITANCE TAX DTVTSTON
DEPT. 280601
HARR/SBURG, PA 17118-0601
CONHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-1547 EX &FP (01-02)
HURREL R WALTERS
5q E HAIN ST
HECHANICSBURG
PA ~7Q55
DATE 05-13-ZOOZ
ESTATE OF RITTNER
DATE OF DEATH 11-06-2001
FZLE NUNBER 21 02-0214
COUNTY CUHBERLAND
ACN 101
I Amoun~ Rem~ed
DAVID E
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG TH/S LINE ~ RETATN LOWER PORTTON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF RITTNER DAVID E FILE NO. 21 02-021~ ACN 101 DATE 05-13-2002
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:
1. Real Es~a~e (Schedule A)
2.
S.
5.
6.
7.
8.
ORIGINAL RETURN
(1).
S~ocks and Bonds (Schedule B) (2)
Closely Held S~ock/Par~nership Zn*eres~ (Schedule C) (3)
Nor~geges/No~es ReceivabZe (Schedule D) (~).
Cash/Bank D~posi~s/Hisc. Personal Proper~y (Schedule E) (5)
Jointly O~nad Propar~y (Schedule F) (6).
Transfers (Schedule G) (7)
To,al Asse~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Ado. Cos)cs/Nisc. Expenses (Schedule H)
10. Deb~s/Hor~gege Liabilities/Liens (Schedule Z)
11. To,al Deduc~/ons
12. Ne* Value of Tax Re~urn
1:5.
1~.
(9)
(10)
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Ne~ Value of Es~a~e Subjec~ ~o Tax
O0
O0
O0
O0
2z315 25
O0
O0
(8)
802.00
.00
NOTE: To insure proper
credi~ ~o your account,
submi~ ~ha upper portion
of ~his form ~i~h your
~ex payment.
NOTE:
2,315.25
(11) ,602. O0
(la) 1,513.25
(15) . O0
(1~) 1,513.25
Z~ an assessment Nas issued previously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
ASSESSNENT OF TAX:
15. Amoun~ of L/ne 1~ at Spousal ra~e
16. Amoun~ of L/no 1~ taxable a~ Lineal/Class A rate
17. Amoun~ of L/no 1~ a~ Sibling re~a
18. Amoun~ of L/no lq ~axable a~ Collateral/Class B ra~e
19. Principal Tax Duo
TAX CREDITS:
PAYNENT RECEIPT DISCOUNT (+)
DATE NUHBER TNTEREST/PEN PAID (-)
03-17-Z001 CDO01010 .00
18 and 19 w111
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(15) .00 x O0 = .00
(16) 1,513.25 x 045 = 68.10
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= 68.10
ANOUNT PAID
68.10
TOTAL TAX CREDIT 68.10
BALANCE OF TAX DUEI .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REgUZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION:
Estates of decadents dying an or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class 8 (collateral) rate on any such future interest,
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CA):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To ~ulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side.
--Make check or nancy order payable to: REGISTER OF RILLS, AGENT
A refund of a tax credit, which ems not requested on the Tax Return, amy be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are availabIe at the Office
of the Register of Rills) any of the Z$ Revenue District Offices) or by calling the special Z4-hour
anseering service for forms ordering: 1-800-56Z-lOS0; services for taxpayers aith special hearing and / or
speaking needs: 1-800-447-5010 (TT only).
Any party in interest not satisfied mith the appraisement) allowance) or disallowance of deductions, or assessment
of tax (including discount er interest) as sheen on this Notice must object eithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg) PA 171Z8-1011, 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 ba addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes) ATTN: Post Assessment Rsviee Unit, Dept. Z80601, Harrisburg, PA 17118-060!
Phone (717) 787-650S. 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 eithin three (5) calendar months after the dscedent's death) a five percent (5Z) discount cf
the tax paid is a11oesd.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed es indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (l) 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 (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z ZOZ .000548 199Z 9Z .000Z47
1982 16X .000458 1995-1994 71 .000191
1984 1IX .OOOSOl 1995-1998 9Z .OOOZ47
1985 15Z .000556 1999 7Z .000192
1986 lOX .000274 ZOO0 ex .O00Zl9
1987 9Z .000Z47 ZOO1 9Z .000247
1988-1991 112 .O00~Ol 200Z 62 .000164
--Interest is calculated as follows:
ZNTERESI' = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DAZLY ZNTEREST 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 bm calculated.
JRD/June 30, 1992/17858
Date: January 10, 2005
CAPP SALLY
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
RE: Estate of COHEN NAN M
File Number: 2003-0214
Dear Sir/Madam:
It has come to my attention that you have not filed the Status Report by Personal
Representative (Rule 6.12) in the above captioned estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT
RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on
or after July 1, 1992, the personal representative or his counsel, within two (2) years of
the decedent's death, shall file with the Register of Wills a Status Report of completed or
uncompleted administration.
This filing will become delinquent on: 02/24/2005
Your prompt attention to this matter will be appreciated.
Thank you.
File
Counsel
Personal Representative
Judge
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS