HomeMy WebLinkAbout04-0510PETITION FOR PROBATE and GRANT OF LETTERS
also known as
Deceased.
Social Security No. /~ ~ _ /-~Z - -~t 9. do.ff
No. r~/
To:
Register of ~'¢Jills for the
County of ~-~-/rz.d'e~-./~/--~-~3 .~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 an the executo,~ named
in the last wilt of the above decedent, dated -,._/Z_5/._ ¥' .dF/ ,19 '7~>
and codicil(s) dated .%~~~--<c=z ~-. ~-", ~ ~: ~ ,'~_-~ _-'7'~e~_ /~..~'-'~05,~__c?__"c.,-r- ..c ~
(state relevant circnmstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~__ z.o ,.,-r~'_~,~'_/d/_~t.--5 r~ County, Pennsylvania, with
h7-?~'~/0 laxst family or prin, qipal residence.4tt /4~_/~.
(list street, number and muncipali'ty) ~.s:~
Decendent, then ~ 4 - y_ears of age, died --.__~TU
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the .>w>~red for probate; was not the victim of a killing and was never adjudicated
incompetent: ~ ~ ~
Decendent 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:
WHEREFORE, petitioner(s) respectfulJy request(s) the probate of the~'::J~/~'t will and codices)
presented herewith and the grant of letters-~"~--c'7~,~-d--~r ~'~"-~--~W"-4-~-%° ~ ' ,c7.'
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
'-4
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF
Thc petitioner(s) above-named swear(s) or affirm(s) that thc statements in the foregoing petition arc
truc and correct to thc best of thc knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly~ai.tpinistcr the e~fatc according to law.
worn
~re me this /~ day of [ ~ ' ~ ~'
No. ~/-C"')/'/'-k~-'/~)
Estate Of /~/)~ ? O /~/69~/C_. , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW//~'~/~'e(~--"/ /--~'~ ~.18<-.~O.2'in consideration of the petition on
the reverse side he~eof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated
described therein be admitted to probate and filed of record as the last will of
and Letters ~7--/-)/:.P~/?7-/)/e
are hereby granted to ~-..
FEES
Probate, Letters, Ere .......... $
S.ho~ C. ertificates( )...' .......
Rerlunci~ftion ................
TOTAL $ a/~, cO0
Filed ~ ~_~....~ ~ ........
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
RENUNCIATION
In Re Estate of
deceased.
To the Register of Wills of
County, Pennsylvania.
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
WITNESS hand this __ day of ., 20 ~.
(Signature)
(Signature)
(Address)
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
(each) a subscribing wimess to the will/codicil presented herewith, (each) being duly qualified according to
law, depose(s) ~and say(s) that ~-- ~ ~ 5 present and saw
~ af 0 tCo-~-P--. ,
the testat ]~>1 '~, sign the same and that T signed as a wimess at the request of testat ~>! ~,- ~ h ~
presence and (~ presence ,f tack ..... r) (~ the presence of the o~er subscrib~g Mmess(es).
Sworn to or affmed ~d subscribed before ~~~~~
me this ~ day of '~ (Name)
/
(Address)
OATH OF NON-SUBSCRIBING WITNESS
Estate of ~/.~,D ~{~]). i~/~:~,_~'~/~'~ No.
-,%
Also know as
,Deceased
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that (I am/w_e, ar~e)
familiar with the signature of_ .~.x.)~ t~ /~..~"-~. ,testat/~ / k~ of (one of the
subscribing wimesses to) the will/codicil presented herewith and that/__.~ -.~.~ believe~ the signature on the
will/codicil is in the handwriting of X~-D~.~ ~)~ /d~-~c~m~' .~ to the best of
knowledge and belief.
Sworn to or affirmed and subscribed
,~b~!o. re me this/x:P~-5_ day of
20D ~
t' ,/~-~,,'~'..~.,/~,~ For ~he Register '
Sworn to or affi~d and subscribed
before me this ::::. day of
I
For the:'Register
(Signature)
(Signature)
his is to certify that the information here given is correctly copied from an original certificate of death du!y filed with me as
Local R.egistrar. The original certificate will be forwarded to the State Vital Records Office for permanent ~ing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9641532
No.
I Registrar
Date
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
~. 94 Y'"- ;
Cumberland
Ann O K_osqr =. Female I" 196- 14 --t'4.963 .. December 10, 2003
I J I. ^ug29,1~091. WilkesBarre. I~---0 -~-.0 ~o I~ --o ,~,,o
g. tarllsle .. Manor Care 1~.~.-- ,, White
J ~S ~C~DI!NT EVEn mi oe ~ La~J%q"$ EO~C~ION J m
~~') Own Home x u~ "'4~+) Widowed
,,~ Homemaker ,,~ ,,. ,~.
,,..~ ~= ,,~~ Carroll
205 Nurse~ Road ' -'
~ Dillsburg, Pa. 17019 ~ ~.~ York
I~T
'.- Basil Olenik ~u' ~"~'~'~ Catherine Kovalik
~ Jack Koser I~ 205 Nurse~ Road Dillsburg, pC. 17019
,,- ~ ~ ~ - ~ / I.,- ~.~,~oo~ I,,..s~...u~.~m.ra.C~ur~ I.,. ..o~a, .a. ~0~
~~. I ' ~O I I
I
12,]., ;~ 1,~.1
:~,,2nT~.~,~,, Darryl K. Guistwite D.O.
i22 S. Pitt Street Carlisle, PA 1701
LAST WILL AND TESTAMENT OF ANN O. KOSER
I, ANN O. KOSER, of the Borough of Mechanicsburg, County
of Cumberland and State of Pennsylvania, being of sound and
disposing mind, memory and understanding, do make, publish and
declare this my Last Will and Testament.
I direct the payment of all my Just debts and funeral
expenses as soon after my decease as the same can be conveniently
done.
I give, devise and bequeath all the rest, residue and
remainder of my estate, real, personal and mixed~u~whatsoever and
wheresoever the same may be situated, to my husband, C~rrolt.iE.
Koser, absolutely and unconditionally.
3 ·
In the event that my husband, Carroll E. Koser, should pre-
decease me, or should he die at about the same time as I do, such
as in an accident common to both of us, then in such event, I give,
devise and bequeath my entire estate, of whatsoever nature and
wheresoever the same may be situated, to my three children, to
wit, Phillip E. Koser, C. Jack Koser and Roxann K. Guyer, share
and share alike, per stirpes.
LASTLY, I nominate, constitute and appoint my husband, Carroll
E. Koser, Executor of this my Last Will and Testament, and in the
Koser and Roxann K. Guyer, Co-Executors of this my Last Will
and Testament, in his place and stead.
this
IN WITNESS WHEREOF, I have hereunto set my hand and seal
- day of _ ~ ~ , A. D., 1978.
Ann 0. Koser
(SEAL)
Signed, sealed, published and declared by the above named,
Ann O. Koser, as and for her Last Will and Testament, in the
presence of us, who have subscribed our names hereto as witnesses,
at the request of said testatrix, in her presence and in the
presence of each other.
Name of Decedent:.
Dine of Death:
Will No.:
STATUS REPORT UNDER RULE 6.12
/~_ -./~ - ~ 3~
Adm~_ No.:
'Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report thc
· following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ~ No ~]
2. If the amwer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
Did the personal representative file a final account with the Court?
Yes _ No J~
b. The separate Orphan~' 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' [K~
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphan' Court
and may be attached to this report.
Address'
Telephone No.
Capacity: [~ersonal Representative
[-] Counsel for personal representative
REV-1500 EX {6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFiCiAL USE ONLY
COUNTY CODE YEAR NUMBER
I'-
Z
LLI
U.I
W
z
0
DECEDEN,T'S NAME (LAST, FIRST, AND MID. DLE INITIAL)
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
?
SOCIAL SECURITY NUMBER
- ,,---/
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[~'] Original Return
~']4. Limited Estate
[~6. Decedent Died Testate (Attach copy of Will)
--]9. Litigation Proceeds Received
[~2. Supplemental Return
~]4a. Future Interest Compromise (date of death after 12-12-82)
[~7. Decedent Maintained a Living Trust (Attach copy of Trust)
[~10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
] 3. Remainder Return (date of death prior to 12-13-82)
[-]5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
[~] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
FIRM NAME (If Applicable)
TELEPHONE NUMBER
COMPLETE MAILING ADDRESS
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
-'-]Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13.
14.
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or tran:fers under Sec. 9116 (a)(1.2) ~ x .0 __ (15)
I6. Amount of Une 14 taxable at lineal rate J .~_~y~. ~0 x .0 ~'"' (16)
17. Amount of Line 14 taxable at sibling rate ~ x .12 (17)
18. Amount of Line 14 taxable at collateral rate ~ x .15 (18)
19. Tax Due (19)
Decedent's Complete Address:
ISTREET ADDRESS
CITY
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E )
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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4) ,,~/,,~?~L
(SA)
(5,)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ............................................ [] []
c. retain a reversionary interest; or .......................................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [~
2. 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? ........................................................................................................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE 6 AND FILE IT AS PART OF THE RETUR~
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
ADDRESS '
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
/ '7o / ? - ?z-/-7...
DATE
ADDRESS
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%
[12 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)
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 ev(
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive par
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, a,~
individual who has at least one parent in common with the decedent, whether by blood or adoption.
R~-1~8 ~ + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF/~ ,/~_.,,/~ FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
TOTAL (Also enter on line 5, Recapitulation)
-</-?,.¢,
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A.
1.
5.
6.
7.
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State __ Zip
Year(s) Commission Paid:
Attorney Fees
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
Accountant's Fees
Tax Return Preparer's Fees
Zip
TOTAL (Aisc enter on line 9, Recapitulation
(If more space is needed, insert additional sheets 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 004009
KOSER C JACK
205 NURSERY ROAD
DILLSBURG, PA 17019-9342
........ fold
ESTATE INFORMATION: SSN: 196-14-4963
FILE NUMBER: 2104-0510
DECEDENT NAME: KOSER ANN O
DATE OF PAYMENT: 06/04/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 12/10/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $12.28
REMARKS:
TOTAL AMOUNT PAID:
$12.28
SEAL
CHECK# 1640
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF TNDTVTDUAL TAXES
'rNHERTTANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG, PA 17178-0601
COHHON#EALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEMENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSNENT OF TAX
REV-15gi7 EX AFP (Ol-DS)
CARROLL J KOSER
205 NURSERY RD
DILLSBURG
PA 17019-95q2
DATE 07-26-ZOOq
ESTATE OF KOSER ANN
DATE OF DEATH 12-10-2005
FZLE NUHBER 21 0~-0510
COUNTY CUHBERLAND
ACN 101
Amount Remitted
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THZS LZNE ~ RETAZN LO#ER PORTZON FOR YOUR RECORDS -.~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAISEHENT, ALLOWANCE OR
DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF KOSER ANN 0 F~LE NO. 21 0~-0510 ACN 101 DATE 07-Z6-200~
TAX RETURN HAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRA'rSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rea/ Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
:5. Closely HeZd S*ock/Partnership ln~oros* (Schedule C) (:5)
q. Mortgages/No,es Receivable (Schedule D)
5. Cash/Bank Deposits/Nisc. Personal Proper~cy (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule B) (7)
8. Total Assets
APPROVED DEDUCTZONS AND EXEMPTTONS:
9. Funeral Expenses/Ada. Costs/M/sc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule z) (10)
q/2q7.q9
.00
.00 NOTE: To insure proper
.00 credit to your account,
.00 subei~ the upper portion
.00 of this fore with your
tax payment,
16. Amount of Line lq ~axabla at Lineal/Class A rate
17. Amoun~ of Line lq at SibZing ra~e
18. Amount of Line lq taxable at Collateral/Class B rate
19. Principal Tax Duo
.00
(8)
$,97q.69
q,Zq7.q9
.00
11. Total Deductions ~) ~'~ 11) .
12. Net Value of Tax Return
1~. Chari*able/governmen~al Bequests; Non-elected 911~ Trus*s (Schedule J] ~ ...(13]~ ~':~.~ .00
1~. Ne~ Value of Es~a~e Sub~.c~ ~o Tax ~::~ ~) ~ ~'r:~ ~272.80
NOTE: ~ an assessment Nas issued previously, lines 1~, 15 and/o~L
Pe~lect ~lguPes that lnclude the total o~ ALL PetuPns asse~Pd to,ate.
ASSESSHENT OF TAX:
15. Amoun~ of Line 1~ a~ Spousal ra~e (16). ~0
' ~ /~T _ .00
(27) 00 X ~2 ~ .00
(2~) .00 X 15 = .00
(29)= 12.28
DISCOUNT I+)
TNTEREST/PEN PATD (-]
AMOUNT PAZD
12.Z8
.00
RECEZPT
NUMBER
CD00q009
TAX CREDZTS:
PAYflENT
DATE
06-0~-200q
TF PATD AFTER DATE TNDTCATED, SEE REVERSE
FOR CALCULATTON OF ADDTTIONAL TNTEREST.
TOTAL TAX CREDZT r 12.28
BALANCE OF TAX DUEl .00
ZNTEREST AND PEN. . O0
TOTAL DUE . O0
( ZF TOTAL DUE KS LESS THAN $1, NO PAYMENT ZS REQUTRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.)
RESERVATION: Estates of decadents dying on or before December 12, 19BI -- if any future interest in [ha estate is transferred
in possession or enjoyment to Class S (collateral) beneficiaries of the dacedent after the axpirat[on of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (coIlateral) rata on any such futura interest.
PURPOSE OF
NOTICE:
PAYMENT:
--Make check or money order payable to: REGISTER OF MILLS, AGENT
REFUND (CR): A refund of a tax credit, which was nat requested on the Tax Return, may be requested by complating an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at the Office
of the Register of Mills, any of the Z5 Revenue District Offices, or by calling the special Iq-hour
answering service for foras ordering: 1-BOO-56Z-ZO50~ services for taxpayers with spacial hearing and / or
speaking neads: 1-BOO-q~7-5OZO iTT only).
OBJECTIOHS: Any party in interest not satisfiad with the appraisement, allowance, or disallowance of deductions, or assessaent
of tax (including discount or interest) as shown on this Notice must ob[act within sixty ¢60) days of race[pt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZB-lOZ1,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to [ha Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section [1lO of tha Inheritance and Estate Tax Act, Act g$ of ZOO0. (7Z P.S.
Section 91qO).
Detach the top portion of this Notice and submit with your payment to [ha Register of Mills prlntad on the reverse side.
Factual errors discovered on this assassaent should be addressed [n wr[tlng to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. gE0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Ras[dent
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent [5X) 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, [ha first day after the end of the tax amnesty period. This non-part[clpation
penalty is appealable tn the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with f[rst 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 bafore January l, 198Z bear interest at the rate of
s[x (6Z) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after
January 1, 198Z 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 200~ are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ ZOZ ~ ~'~-B-1991 11Z .00O~Ol ~ 9Z .O00Zq7
1985 16Z .O00~3B 1992 92 .OOOZq7 ZOO2 62 .00016~
19Bfi 112 .OOO301 199~-199~ 7Z .00019Z 2005 SX .000157
1985 15Z .000~56 1995-1998 9Z .0002q7 200~ IX .000110
1986 IOZ .O00Z7q 1999 7Z .000192
1987 lOX .O0027~ ZOO0 7Z .000192
--Interest is calcuXated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI;IUENT X DALLY 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.
OR
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 11/01/2005
KOSER C JACK
205 NURSERY ROAD
DILLSBURG, PA 17019-9342
RE: Estate of KOSER ANN 0
File Number: 2004-00510
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 is due by: 12/10/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARNER STRASBAUGIf>
REGISTER OF WILLS
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Date:
Register of Wills of Cumberland County
STATUS REPORT UNDER RULE 6.12
Name of Decedent: .A ~~ 0, /~J~
Date of Death: / Z - / 0 - C)..s
Estate No.: ::z D 0-1- c> c> ~ ...0
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 .t8'J No 0
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes lRI No 0
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? Y es ~ No 0
c. Copies of receipts, releases, joinders and approval of fom1al or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
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