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Home My WebLink About01-1122 PETITION FOR PROBATE and GRANT OF LETTERS Estate of Wilma D. Rhein also known as 21-01-1122 No. To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. 200 - 2 2 - 6 7~ 0 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of a~ or older an the execut ors in the last will of the above decedent, dated 3 January and codicil(s) dated N/ A named ~ 2001 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pt;nnsylvanill, with h er last family or principal residence at 1700 Market Street ~ Camp Hlll, Ct..unberland County. Pennsylvania (list street, number and muncipality) Decendent, then 93 )lears of age, died 2 December ,~ 2001 , at ManorCare - 1700 ~~rket Street. Camp Hill, PA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted ~fter execution oN9Jt wiii offered for probate; was not the victim of a killing and was never adjudicated mcompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 250,000 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 160.000 situated as follows: 670 Sawmill Road, Mechanicsburg, PA 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. La.; administration d. b.n.c. La.) theron. <J> " u ::: " ~3 <!) ~ 0::" ::: -g.g ~.= ~" ~o.. <!) '- 50 ;;; ::: 00 Vi ~~~JZ Roxann E. Stull 2846 West Avenue Ocean City, NT 08220 ------- ~ -=;;:;. ~~-- lVilliam E. Mill 1822 r.~mp Hi" ,DA 17011 OATH OF PERSONAL REPRESENTATIVE COMMONWE. ALTH OF PENNSYLVANIA l>- ss COUNTY OF' Ctnn}1ey] and J The petitioner(s) above-named swear(s) or 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 represen- tative(s) of the above decedent petitlOner(s) will well ruly administer th state according to law. affirmed and 4 th ~ aQ' ::s !:::l - s::: ~ ~ ~o. 21-01-1122 Estate of Wilma D. Rhein , Deceased DECREE OF PROBATE A~D GRA~T OF LETTERS AND NOW _ December 10 ~ 200}, 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 3 January 2001 described therein be admitted to probate and filed of record as the last will of Wilma D. Rhein and Letters Testamentary are hereby granted to Roxann E. Stull and William E. Miller, Jr. Probate, Letters, Etc. ......... Short Certificates( ).......... IteR~&:1.rtion ................ JCP $ 340.00 $ 18 . 00 $ 18.00 $ 5.00 TOTAL _ $ 381.00 .I)~s::.e.mQ~;r..4,. .2.QQ~............... ~~4e)~ Re . er of Wills -, f ~ / . 07220 // ATTORNEY (SuP.~ LD. No.) 7 . 1822 Mzrket Street, Camp Hlll, PA 17011 ADDRESS FEES Filed 717/737 -9210 PHONE on ,.. " d =51: __ ;t ,CO \..' f\) c:::J C"J I .p,. -0 \...oJ N I.J1 -~JS f':, c'; 'i',,) ,d a: me:: 0: N ..- 1".-1 ':, ..- 0.. o .... c..J o '1) '.0 cS:: \.0= ..._ -III 0U p 21-01-1122 LAST WILL AND TESTAMENT OF WILMA D. RHEIN I, WILMA D. RHEIN, of 670 Sawmill Road, Mechanicsburg, Fairview Township, York County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. FIRST: I am a widow and I have no children. My late husband and I have several blood relatives who I am naming as beneficiaries in my Last Will and Testa- ment. As to classes of such relatives, no adopted person shall benefit hereunder unless the order or decree of adoption is entered before such adopted person attains the age of 21 years. SECOND: I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal property as follows. First, I intend to give certain items of tangible personal property during my lifetime. If I fail to do so, I give all of the slides, movies and projector and all books of the nature library of my late husband to Dr. Ronald D. Thorpe. I give all of my books, including, in particular, those on pressed flowers and flower arranging, to the New Cumberland Library of the Cumberland County Library System, New Cumberland, Pennsylvania. I give all of my jewelry to my niece, Roxann E. Stull. I intend to sell my grand piano, but in the event I fail to do so, I want my Executor, hereinafter named, to sell said grand piano and hold the money in trust for the daughter of my said niece, Kirsta, for her to acquire her own piano. My late ~). (/. R--~ Initials r \\ \-\ Page 1 of 7 husband and I have tagged various items of furniture in our residence with the names of the persons who we desire to receive said furniture. I have complete confidence that my Executor will honor any written instructions that I may leave with regard to said tangible personal property. Any such property, if not so distributed, shall be sold, and the proceeds added to my residuary estate to pass as hereinafter described. THIRD: If not sold prior to my death, I direct that my Executor sell my Sawmill Road residence as soon as practicable after my death. I request that my home not be sold using the Century 21 Real Estate Agency or a subsidiary or affiliate of the same. The proceeds from the sale of the home shall be added to my residuary estate to be distributed as hereinafter set forth. FOURTH: I direct that all checking accounts, savings account, certificates of deposit, stocks and any other fund with monetary value be sold as soon as practical after my death. Once my estate has been liquidated and any and all funeral expenses, administration expenses and taxes have been paid, I first give $1,000 to Carolyn and Earl Bishop, my good neighbors at 596 Sawmill Road, Mechanicsburg, Pennsylvania, and I then give, devise and bequeath all of the rest, residue and remainder of my estate, real and personal, as follows: (a) Twenty-five percent (25%) of the rest, remainder and residue shall go to my sister, Freda, to be used by her for her support and maintenance. (b) Twenty percent (20%) of the rest, remainder and residue shall go to each of my late niece Audrey's children, Ronald D. Thorpe, Jr., William S. Thorpe and 0\ ,/. K Initials Page 2 of 7 Christopher D. Thorpe, or their issue, per stirpes. It is my understanding that my sister, Freda, intends to leave her entire estate to her daughter, Roxann, who will then pass it on to her three (3) children or their issue, per stirpes. It is therefore fair that Audrey's children receive more from me now as they will not inherit anything from my sister, Freda, who is their grandmother. (c) Five percent (5%) of the rest, remainder and residue shall go to my niece, Roxann or her issue, per stirpes. (d) Ten percent (10%) divided equally among my niece Roxann's children, Glenn E. Stull, Terry Brennan and Kirsta Stull, or their issue, per stirpes. (e) If any of the above bequests in (a) through (d) above shall fail, then the other bequests shall increase proportionately. FIFTH: If any share hereunder becomes distributable to a beneficiary who has not attained the age of twenty-one (21) years, then such share shall immediately vest in such beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of such share in trust for such beneficiary until such beneficiary attains the age of twenty-one (21) years, using so much of the net income and principal of such share as my Trustee deems necessary to provide for the proper medical care, educa- tion, support and maintenance in reasonable comfort of such beneficiary, taking into consideration to the extent my Trustee deems advisable, any other income or re- sources of such beneficiary or his or her spouse known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's LVi, 1>, K. Initials Page 3 of 7 share shall be paid over and distributed to such beneficiary upon attaining the age of twenty-one (21) years, or if he or she shall sooner die, to his or her executors or administrators. My Trustee shall have with respect to each share so retained all the powers and discretions had with respect to the trusts created herein generally. SIXTH: I name my niece, Roxann E. Stull, and William E. Miller, Jr., as Co- Executors and Co-Trustees of my estate. If Roxann E. Stull is unable or unwilling to so serve, William E. Miller, Jr., shall serve alone as Executor and Trustee. I direct that my Executrix, Executor and Trustee, and their successors, herein referred to as my Executor and my Trustee, regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. For services as Executor and Trustee, my Executor and Trustee shall receive reasonable compensation SEVENTH: I give to my Executor and my Trustee, named in this Will or any Codicil hereto, all of the powers now applicable by law to fiduciaries in the Common- wealth of Pennsylvania and, in particular, through the Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the completion of the distribution of my estate, and until the termination of all trusts created hereunder and until the completion of the distribution of the assets of such trusts. EIGHTH: No interest of any beneficiary under this Will or any Codicil hereto or any Trust created herein shall be subject to anticipation or to voluntary or involuntary alienation. -") {("J . /) r 1'- Initials Page 4 of 7 NINTH: All estate, inheritance, legacy, succession, or transfer taxes (including any interest and penalties thereon) imposed by any domestic or foreign laws with respect to all property taxable under such laws by reason of my death, whether or not such property passes under this Will and whether such taxes be payable by my estate or by any recipient of any such property, shall be paid by my Executor out of my residuary estate, without apportionment and with no right of reimbursement from any recipient of any such property. I authorize my Executor, in their sole and absolute discretion, to pay all such taxes at such time or times as deemed advisable, to use administration expenses as deductions for estate tax purposes or income tax purposes and to use date of death values or optional values for estate tax purposes, regardless of the effect thereof on any of the interests under this Will, and I direct that there shall be no adjustment of such interest by reasons of any action taken by my Executor pursuant hereto. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this ~ day of January 2001. G JtA--- "'l JY, ~~L-~ (SEAL) WILMA D. RHEIN Page 5 of 7 SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, WILMA D. RHEIN, Testatrix, whose name is signed to the attached or forego- ing instrument, having been duly sworn, do hereby acknowledge that I signed and executed the attached instrument as my Last Will and Testament, that I signed willingly, and that I executed it as my own free and voluntary act for the purposes therein expressed, this '2) day of January 2001. ? () ~' , ' / 'I /,/ {j~ CL J.. / . () . f.-tA. WILMA D. RHEIN, Testatrix Subscribed, sworn to, and acknowledged before me by WILMA D. RHEIN, the Testatrix, this "3 n:l day of January 2001. ~~f<~ Notary Public ~ NOTARIAL SEAL . MARJORIE L JOHNSON. Notary Public Lemoyne Bom :::umberlenrJ County My COmfTHSSIOn I:XPI(8S April 7. 2003 Page 6 of 7 COMMONWEALTH OF PENNSYLVANIA 55. COUNTY OF CUMBERLAND We, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw WILMA D. RHEIN sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, that each of us in the hearing and sight of WILMA D. RHEIN signed the Last Will and Testament as witnesses; and that, to the best of our knowledge WILMA D. RHEIN was at the time eighteen (18) years of age, of sound mind, and under no constraint or undue influence. .', ~~ t1Y\~~ Witness ~\\C~\,& ~\\~~ Witness Witness Subscribed, sworn to, and acknowledged before me by ~-tho0--V S. ~rrcf\e.. / and ~wLLe (01\ HeY" the witnesses, this .) rc\. day of January 2001. ~~ Page 7 of 7 OT ARIAL SEAL MARJORIE L. JOHNSON, Notary Public Lemoyne Boro, Cumberland County My Commission Expires April 7, 2003 I." .;; t:::I C"':l I .r:". -rJ C.".) r<j , "'., "."", 9 :0 :Octl (:) () ~. ""I, f.....\ I, '~;t{ " ~ !.~~~ ~ CERTIFICATION OF NOTICE UNDER RULE 5.6(aJ Name of Decedent: Wilma D. Rhein Date of Death: 2 December 2001 Will No. 2001-01122 PA Admin. No. 21-01-1122 To the Register: I certify that notice of the beneficial interest 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 25 February 2001: Name Address Dr. Ronald D. Thorpe, II 51 Shadow Farm Way Wakefield, RI 02879-3630 Mrs. Roxann E. Stull 2846 West Avenue Ocean City, NJ 08226 --., ;:.....1 -. d N :0 ,1' Ms. Kirsta R. Stull P.o. Box 203 Crompond, NY 10517 -.,., rrl co l',) -..J Mrs. Freda F. Eppley 2844 West Avenue Ocean City, NJ 08226 .r~ -..J Mr. William S. Thorpe 1595 Walnut Bottom Road Newville, PA 17241 Mr. Christopher D. Thorpe 1593 Walnut Bottom Road Newville, PA 17241 Mrs. Terri S. Brennan 13 William Way Seaville, NJ 08230 Mr. Glenn E. Stull II 108 Firethorne Drive Greer, SC 29650 Mr. & Mrs. Earl Bishop 596 Sawmill Road Mechanicsburg, PA 17055 New Cumberland Public Library 1 Benjamin Plaza New Cumberland, PA 17070 , , Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: 25 February 2002 Capacity: X Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYL VANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MILLER WILLIAM E JR 210 WALNUT STREET PO BOX 11963 HARRISBURG, PA 17108 _h_h__ fold ESTATE INFORMATION.: SSN: 200-22-6790 FILE NUMBER: 2101-1122 DECEDENT NAME: RHEIN WILMA 0 DA TE OF PAYMENT: 03/04/2002 POSTMARK DATE: 03/01/2002 COUNTY: CUMBERLAND DATE OF DEATH: 12/02/2001 NO. CD 000917 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $55/000.00 I I I I , I I I TOTAL AMOUNT PAID: REMARKS: WILLIAM E MILLER JR ESQUIRE CHECK# 111 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $55/000.00 MARY C. LEWIS REGISTER OF WILLS " ~/ OK STATUS REPORT UNDER RULE 6.12 Name of Decedent: Wilma D. Rhein Date of Death: 2 December 2001 Will No.: 2001-01122 Admin. No.: 7.1-01-1177 Pursuant to Rule 6.12 ofthe 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 0 No lKJ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 31 January 2004 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 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? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. I I).te: ~~~~ ~ ~ Signature / William E. Mi~, Jr. Name 1822 Market Str~~t, r.~mr Hill, pa 17011 Address 717/737-9210 Telephone No. Capacity: [Xl Personal Representative [Xl Counsel for personal representative LAW OFFICES OF MILLER & ASSOCIATES, PC OfJ\f\ \ William E. Miller, Jr. Anthony E. Marrone 1822 MARKET STREET · CAMP HILL, PA 17011 - TEL: (717) 737-9210. FAX: (717) 737-9215 21 March 2002 Direct Dial Number: Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 , I~).. , ,'''\/ \\ ~\/ u 737 -9213 Dear Sir/Madam: We recently filed an inheritance tax return and an advanced payment for two separate clients. Unfortunately, although all of the information was submitted under our current address, the receipts (see enclosed copies) were both mailed to William E. Miller, Jr., at 210 Walnut Street, PO Box 11963, Harrisburg, PA 17108. Mr. Miller left the firm of Keefer, Wood, Allen & Rahal, located at that address, in April of 1998. We would very much appreciate you updating your records to reflect our current address. If your records are correct and the problem is at the Pennsylvania Department of Revenue, please let me know so that I can advise them of this change as well. Thanks you for your assistance. If you have any questions or require additional information, please feel free to contact me at the direct dial number shown above. 1~(6~\~ \~ Michelle E. Miller /mem Enclosures COMMONWEAl... TH OF PENNSY'_ VI'...NIA DePARTMeNT OF REVENUE '" BUREAU OF INDIVIDUAL TAXE,; DEPT. 280601 HARRISBURG, PA 171 2B 0601 REVl162 EX(11-96i RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 000917 -- ----~- folrl ACN ASSESSME T CONTR L NUMB R MILLER WILLIAM E JR 210 WALNUT STREET PO BOX 11963 HARRISBURG, PA 17108 AMOUNT CHECK# 111 $55,000.00 ESTATE INFORMATION: SSN: 200-22-6790 FILE NUMBER: 2101-1122 DECEDENT NAME: RHEIN WILMA 0 DA TE OF PAYMENT: 03/04/2002 POSTMARK DATE: 03101/2002 COUNTY: CUMBERLAND DATE OF DEATH: 12/02/2001 TOTAL AMOUNT PAID: $55,000.00 REMARKS: WILLIAM E MILL SEAL INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS TAXPAYER COMMONWEALTH OF PENNSYI_VANIA DEf'~RTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 171280601 REV-1162 EXI11-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RECEIVED FROM: NO. CD 000952 MILLER & ASSOCIATES 210 WALNUT STREET PO BOX 11963 HARRISBURG, PA 17108 ACN ASSESSMENT CONTROL NUMBER AMOUNT h_h___ fold $6,845.00 ESTATE INFORMATION: SSN: 188-60-3307 FILE NUMBER: 2101-0631 WILLIS MARIAN L DECEDENT NAME: DATE OF PAYMENT: 03/14/2002 03/11/2002 CUMBERLAND 06/14/2001 POSTMARK DATE: COUNTY: DATE OF DEATH: TOTAL AMOUNT PAID: $6,845.00 REMARKS: MILLER & CHr6 INITIALS: JA SEAL RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS TAXPAYER /?-Qb-..s- REV-1500EX+ (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21-01-1122 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Rhein Wilma D 200-22-6730 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DO-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 12/02/2001 10/16/1908 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER N/A - - B 3. Remainder Return CHECK ~ 1. Original Return ~' Supplemental Return (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required ~ale of death after 12- 12.82} PRIATE 6. Decedent Died Testate 7. ecedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (AHach copy of Will) ~ttach a copy of Trust) BLOCKS 9. Litigation Proceeds Received 10. pousal Poverty Credit (dale of death between 0 11. Election to tax under Sec. 9113(A) 12-31-91 and '-'~95) (Attach 8ch OJ tRlssecrjoNMOsiaecdMiiiUeteo;l\ttoPRReS#ONOeNCe.&cbNfioeNtiAUTillXiNfORMAtibNSAdOiiQaeolamfPTQ:? NAME COMPLETE MAILING ADDRESS COR- William E. Miller, Jr. 1822 Market Street RE- FIRM NAME (If Applicable) Camp Hill, PA 17011 SPON DENT Miller & Associates, PC TELEPHONE NUMBER 717-737-9210 OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) 165,000 2. Stocks and Bonds (Schedule B) (2) 112,760 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0 4. Mortgages & Notes Receivable (Schedule D) (4) 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 188,815 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) 0 RECA- PITULA- 7. Inter - Vivos Transfers & Miscellaneous TlON Non-Probate Property (Schedule G or L) (7) 0 8. Total Gross Assets (total Lines 1- 7) (8) 466,575 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 62,075 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) (10) 3,203 11. Total Deductions (total Lines 9 & 10) (11) 65,278 12. Net Value of Estate (Line 8 minus Line 11) (12) 401,297 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) 0 has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 401,297 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 ta)(able at the spousal ta)( rate, or transfers under Sec. 9116 (aX1.2) 0 X.o 00 (15) 0 TAX 16. Amount of Line 14 ta)(able at lineal rate 0 X.O 0.045 (16) 0 - COMPU- 17. Amounl of Une 14 ta)(able at sibling rate 100,324 X .12 (17) 12,039 TATlON 18. Amount of Line 14 ta)(abie at collaleral rate 300,973 X .15 (18) 45,146 19. Tax Due (19) 57,185 20. ~ 108~Gk8j$l\l;ifYQ0AI\Wl\gq0e$tiNGARgi'tuNtiQfAijrOVgRAI\YMgNtl '. >>aeSUR€ TO ANSW€flALlQUESTIONS ON PAGEz ANDflECHEC1\ MATH~<'i ........ . o PA15001 NTF 29755 Copyrighl2000 GreallandlNelco LP - Forms Software Only PA REV-1500 EX (6-00) D d C I Add Page 2 ece en! s omple!e ress: STREET ADDRESS 1700 Market Street Cumberland CITY I STATE I ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 57,185 o 55,000 2,895 Total Credits (A + B + C) (2) 57,895 3. Interest/Penalty if applicable D. Interest E. Penalty o o TotallnteresVPenalty (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. (5A) B. Enter tile total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check AGENT o 710 o o o PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" 1. Did decedent make a transfer and: 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? 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 G AND FILE IT AS PART OF THE RETURN. 2. Yes No ~ ; B ~ o is] 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 behef, it is true, correct and complete. Declaration oi preparer other than the personal representative is based on information of which pre parer has any knowledqe. ~ PER~~PONSIBLE FO~ILlN~ ;:'TE'()t--- ADDRESS 1822 Market street, Cam ,11, PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS [72P.S.1i9116(a)(1.1)(i)). For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse Is 0% {72 P.S. Ii 9116 (a) (1.1)(iiJ]. The statute rln",,, nnl ..xp.mnl 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 the only beneficiary. For dales of death on or alter July 1, 2000: The tax rate Imposed on the net value of transfers froma deceased child twenty-one years of age or younger a1 death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S.1i9' 16(a)(1.2)]. The tax rate Imposed on the net value of transfers to or lor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P.S.1i 9116(1.2) [72 P.S.19116(aX1)). 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. Ii 9116{aX1.3)). A sibling Is defined, under Section 9102, asan Individual who has at least one parent in common with the decedent, whether by blood or adoption. 0" o. spouse o PA 15002 NTF 29756 Copyright 2000 GreallandlNelco LP - Forms Software Only Estate of Name Address Tax 10 Name Address Tax 10 200-22-6730 Executors (Page 1) William E. Miller, Jr. 1822 Market Street Camp Hill, PA 17011- 186-28-5159 Roxann E. Stull 2846 West Avenue Ocean City, MD 08226- 208-24-1425 REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wilma D. Rhein SCHEDULE A REAL ESTATE FILE NUMBER 21-01-1122 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value 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, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. 1. DESCRIPTION Real property located at 670 Sawmill Road, Mechanicsburg, York County, Pennsylvania. (See attached HUD-1.) VALUE AT DATE OF DEATH 1 16S,000 9 PA 15021 NTF 10871 Copyright 1999 Grealland/Nelco LP ~ Forms Software Only TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 165,000 REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wilma D. Rhein SCHEDULE B STOCKS & BONDS FILE NUMBER 21-01-1122 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. 11. DESCRIPTION VALUE AT DATE OF DEATH 3,804 Shares Allied Irish Stock 78,781 2 LPL Financial Services Investment Account 33,979 Various stocks held in an investment account by decedent. See statement attached. Q PA15031 NTF 10872 Copyright 1999 GreatlandlNelco LP - Forms Software Only TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 112,760 REV-150B EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wilma D. Rhein SCHEDULE E CASH, BANK DEPOSITS. & MISC. PERSONAL PROPERTY FILE NUMBER 21-01-1122 Include proceeds of litigation & dale proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be disclosed on 5ch. F. ITEM NO. 11. DESCRIPTION VALUE AT DATE OF DEATH 1995 Taurus Station Wagon Automobile - VIN 1FALP5740SA163328 S,OOO 2 A11first CD #87008000141612 25,027 Interest accrued to 12(02(2001 27 3 A11first CD #87008100210101 28,002 Interest accrued to 12(02(2001 2 4 A11first CD #87008100210632 24,016 Interest accrued to 12(02(2001 16 5 A11first CD #87008140869961 30,231 Interest accrued to 12(02(2001 231 6 Allfirst Checking Account 18,427 Interest accrued to 12(02(2001 4 7 Cape Savings Bank 18,611 8 Grand Piano 750 9 Miscellaneous furniture and household items 1,000 10 Miscellaneous personal property sold in conjunction with the real property (see HUD-1) . 25,000 11 Pennsylvania State Bank Checking Account 2,297 12 Pennsylvania State Bank Savings Account 10,174 9 PA15081 NTF 10875 Copyright 1999 Greatland/Nelco lP . Forms Software Only TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 188,815 REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wilma D. Rhein SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 2l-Dl-ll22 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. 1 Gingrich Memorials Engraving on tombstone 95 2 Myers Funeral Home Funeral expense 8,219 Total from continuation pages 280 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 22,500 Name of Personal Representative(s) Roxann E. Stull & William E. Miller, Jr. Social Security Number(s)/EIN No. of Personal Representative(s) - Street Address City State MD Zip Year(s) Commission Paid: 2002 2. Attorney Fees 24,500 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant N / A Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 381 5. Accountant's Fees 6. Tax Return Pre parer's Fees 7. 1 AT&T Telephone expense 96 2 Cumberland County Register of Wills, Agent 43 3 Cumberland Law Journal Estate legal notice 75 Total from continuation pages 5,886 TOTAL (Also enter on line 9, Recapitulation) $ 62,075 (If more space is needed, insert additional sheets of the same size) 9 PA 15111 NTF 10878 Copyrigh11999 Grealland/Nelco LP ~ Forms Software Only . Estate of: Wilma D. Rhein Item No. Description 3 Scotties Restaurant Meal after funeral for family attendees Schedule H part 1 (Page 2) Amount Total (Carry forward to main schedule) . 280 280 Schedule H part 2 (Page 2) Estate of: Wilma D. Rhein Item No. Description Amount 4 Fairview Township Sewer bills for decedent's residence 84 5 Ionni Abstract Title search of decedent's property in preparation for sale of same 148 6 Merry Maids Cleaning of decedent's property prior to sale 345 7 Miller & Associates, PC Miscellaneous filing fees, photocopying, faxing and postage expenses 63 8 Patricia A. Gordon, Tax ColI. Real estate taxes for decedent's property 399 9 Pennsylvania State Bank Bank charges and interest 20 10 PPL Electric bills at Decedent's home 703 11 Robert R. Jones & Assoc. Appraisal of Decedent's real property 300 12 Roxann E. Stull Reimbursement of out-at-pocket expenses incurred in acting as Co-Executor of the Estate 1,346 13 Seaboard Surety Co. Expense for surety bond to issue replacement stock certificate for 1,256 shares of Allied Irish stock 571 14 The Sentinel Estate legal notice 84 Total (Carry forward to main schedule) 4,063 Schedule H part 2 (Page 3) Estate of: Wilma D. Rhein Item No. Description Amount 15 Verizon Phone expense at decedent's residence 174 16 York County Recorder of Deeds Transfer tax paid on sale of decedent's real property 1,650 Total (Carry forward to main schedule) 1,824 REV-1512 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wilma D. Rhein Include unreimbursed medical expenses ITEM NO. 1. 1 PA Department of Revenue Tax due for decedent's 2001 income tax return SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-01-1122 DESCRIPTION AMOUNT 126 2 Pinnacle Health System Medical expenses for decedent paid after decedent's date of death 1,987 3 Social Security Administration Payment made in error on 1/3/02 and later removed from decedent's checking account 1,090 9 PA 15121 NTF 10874 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3,203 Copyright 1999 Grealland/Nelco lP - Forms Sottware Only REV-1513 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Wilma D. Rhein 21-01-1122 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) No. NAME AND ADORESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 1. Carolyn & Earl Bishop 659 Sawmill Road Mechanicsburg, PA 17055 General Bequests; 1000 None 2 Terri S. Brennan 13 William Way Seaville, NJ 08230 Great Niece 3 Freda F. Eppley 2844 West Avenue Ocean City, NJ 08226 Sister 4 Glenn E. Stull 108 Firethorne Drive Greer, se 29650 Great Nephew AMOUNT OR SHARE OF ESTATE 1,000 3.33% 25% 3.33% ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -- ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 9 PA15131 NTF 10880 (If more space is needed, insert additional sheets of the same size) Copyright 1999 Greatland/Nelco LP - Forms Software Only --- o Schedule J part 1 (Page 2) Estate of: Wilma D. Rhein Item No. Description Relation Amount 5 Kirsta R. Stull P.O. Box 203 Crompond, NY 10517 Great Niece 3.33% 6 Roxann E. Stull 2846 West Avenue Ocean City, NJ 08226 Niece 5% 7 Christopher D. Thorpe 1591 Walnut Bottom Road Newville, PA 17241 Great Nephew 20% 8 Ronald D. Thorpe 31 Strathmore Lane Westport, CT 06880 Great Nephew 20% 9 William s. Thorpe 1595 Walnut Bottom Road Newville, PA 17241 Great Nephew 20% Total (Carry forward to main schedule) o ---- William E. Miller, .Ir. LAW OFFICES OF MILLER & ASSOCIATES, PC 1822 MARKET STREET · CAMP HILL, PA 17011 TEL: (717) 737-9210 · FAX: (717) 737-9215 June 2,2004 Of Counsel: Michael L. Bangs Cumberland County Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Wilma D. Rhein, Deceased File Number 21-01-1122 Dear Sir/Madam: Enclosed herewith for filing is an Estate Settlement Agreement for the above referenced estate along with our firm's check in the amount of $17.00. I am also enclosing herewith a completed Status Report Under Rule 6.12 verifying that the estate is now closed. I would appreciate you time-stamping the enclosed copy of the first page of the Estate Settlement Agreement and returning it to me in the envelope provided. If you have any questions or require additional information, please call me at 737-9213. Thank you for your assistance. /mem Enclosures cc: Roxann E. Stull, Co-Executor I ~V~e.ry tl~l~y~o.urs[ ~, ' Michelle E. Miller Name of Decedent: Date of Death: 2 December 2001 will No. 2001-01122 STATUS REPORT UNDER RULE 6.12 Wilma D. Rhein Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above- captioned estate: State whether administration of the estate is complete: Yes ~ , No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did t~ personal representative file a final account with the court? Yes No 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 X 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. Date: 2 June 2004 Signature / William E. Mil Name (Please t~e or print) 1822 Market Street, Camp Hill, PA 17011 Address 717/73779210 Capacity: Tel. No. x x Personal Representative Counsel for personal representative IN THE MATTER OF THE ESTATE OF WILMA D. RHEIN, DECEASED IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2001-01122 ESTATE SETTLEMENT AGREEME'-N THIS AGREEMENT, made as of this 31st day of March 2004, WITNESSETH- THE CIRCUMSTANCES leading to the execution of this Agreement.are as follows: 1. Wilma D. Rhein (the"Decedent") died testate on 2 December 2001 at 93 years of age, and Roxann E. Stull and William E. Miller, Jr., qualified with the Register of Wills of Cumberland County, Pennsylvania, as Co-Executors (the "EXecutors") of the Decedent's probate estate (the "Estate"). 2. Decedent's Last Will and Testament (the "Will"), which was admitted to probate, was executed by Decedent on 3 January 2001. 3. Items SECOND and THIRD of the Decedent's Will provides for the distribution of Decedent's tangible personal property and real property, as follows: SECOND: I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal property as follows. First, I intend to give certain items of tangible personal property during my lifetime. If I fail to do so, I give all of the slides, movies and projector and all books of the nature library of my late husband to Dr. Ronald D. Thorpe. I give all of my books, including, in particular, those on pressed flowers and flower arranging, to the New Cumberland Library of the Cumberland County Library Sys- tem, New Cumberland, Pennsylvania. I give all of my jewelry to my niece, Roxann E. Stull. I intend to sell my grand piano, but in the event I fail to do so, I want my Executor, hereinafter named, to sell said grand piano and hold the money in trust for the daughter of my said niece, Kirsta, for her to acquire her own piano. My late hus- band and I have tagged various items of furniture in our residence with the names of the persons who we desire to receive said furniture. I have complete confidence that my Executor will honor any written instructions that I may leave with regard to said tangible personal property. Any such property, if not so distributed, shall be sold, and the proceeds added to my residuary estate to pass as hereinafter described. THIRD: If not sold prior to my death, I direct that my Executor sell my Sawmill Road residence as soon as practicable after my death. I request that my home not be sold using the Century 21 Real Estate Agency or a subsidiary or affiliate of the same. The pro- ceeds from the sale of the home shall be added to my residuary estate to be distributed as hereinafter set forth. 3. Items FOURTH and FIFTH of the Decedent's Will provides for the distribution of the rest, residue and remainder of Decedent's property, as follows: FOURTH: I direct that all checking accounts, savings account, certificates of deposit, stocks and any other fund with monetary value be sold as soon as practical after my death. Once my estate has been liquidated and any and all funeral expenses, administra- tion expenses and taxes have been paid, I first give $1,000 to Carolyn and Earl Bishop, my good neighbors at 596 Sawmill Road, Mechanicsburg, Pennsylvania, and I then give, devise and be- queath all of the rest, residue and remainder of my estate, real and personal, as follows: (a) Twenty-five percent (25%) of the rest, remainder and residue shall go to my sister, Freda, to be used by her for her support and maintenance. (b) Twenty percent (20%) of the rest, remainder and shall go to each of my late niece Audrey's children, Ronald D. Thorpe, Jr., William S. Thorpe and Christopher D. Thorpe, or their issue, per stirpes. It is my understanding that my sister, Freda, intends to leave -2- her entire estate to her daughter, Roxann, who will then pass it on to her three (3) children or their issue, per stirpes. It is therefore fair that Audrey's children receive more from me now as they will not inherit anything from my sister, Freda, who is their grandmother. (c) Five percent (5%) of the rest, remainder and residue shall go to my niece, Roxann or her issue, per stirpes. (d) Ten percent (10%) divided equally among my niece Roxann's children, Glenn E. Stull, Terri Brennan and Kirsta Stull, or their issue, per stirpes. (e) If any of the above bequests in (a) through (d) above shall fail, then the other bequests shall increase propor- tionately. FIFTH: If any share hereunder becomes distributable to a beneficiary who has not attained the age of twenty-one (21) years, then such share shall immedi- ately vest in such beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of such share in trust for such beneficiary until such beneficiary attains the share as my Trustee deems necessary to provide for the proper medical care, education, support and maintenance in reasonable comfort of such beneficiary, taking into consideration to the extent my Trustee deems advisable, any other income or resources of such beneficiary or his or her spouse known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's share shall be paid over and distributed to such beneficiary upon attaining the age of twenty-one (21) years, or if he or she shall sooner die, to his or her executors or administrators. My Trustee shall have with respect to each share so retained all powers and discretions had with respect to the trusts created herein generally. 4. The Beneficiaries desire to settle the Estate informally in order to avoid the expense and delay involved with the formal adjudication of a First and Final Account by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylva- nia (the "Court"). -3- 5. The Executors, join in this Agreement to signify their agreement with the terms hereof as more particularly set forth hereafter. 6. The Beneficiaries and Executors desire to forever settle and compromise any and all claims and rights which they may possess, now or hereafter, in the Estate and to confirm their acceptance of the Informal Account (the "Account"), attached hereto as Exhibit "A" and incorporated herein by this reference, and the Schedule of Proposed Distribution (the "Schedule"), attached hereto as Exhibit "B" and incorporated herein by this reference. The Beneficiaries and Executors desire that the distributions to the Beneficiaries, as set forth in Exhibit "B", be in full satisfaction of their rights in the Estate. 7. The Beneficiaries wish to release the Executors and to indemnify them against any and all claims that may be asserted against the Estate or the Executors after the date hereof. The Beneficiaries also desire to release the Executors with respect to the waiver of a right to a formal adjudication of a First and Final Account of the Estate. 8. The Executors are willing to settle the Estate informally in consideration of the indemnifications hereinafter provided by the Beneficiaries and Trustees. NOW THEREFORE, in consideration of the foregoing and intending to be legally bound, the Beneficiaries and Executors, for themselves, their heirs, personal representa- rives, successors and assigns: 1. Represent and warrant that they have read and understand this Agreement and confirm that the facts set forth above are true and correct, to the best of their knowledge, information and belief. -4- Declare that they have sufficient information to make an informed waiver of their right to a formal accounting with the Court, and they do hereby waive the filing and auditing of the same. Acknowledge that the distributive share or amount set forth on the Schedule shall be in full satisfaction of the Beneficiaries' entitlements under the Will. o Release, remise, quitclaim and forever discharge the Executors, their heirs, personal representatives, successors and assigns, from and against all claims that they may, as legatees of the Estate, and in connection with the Estate, have, had, now has or may in the future have in connection with the Estate. Agree to refund, on demand, all or any part of any aforesaid distribution, which has been determined by the Executors, or by the Court, or by any court of competent jurisdiction, to have been improperly made. o Agree to indemnify and hold harmless the Executors, their heirs, personal representatives, successors and assigns, from and against any and all claims, loss, liability or damage (whether or not related to the negligence of the Executors) that may hereafter be asserted against the Estate or against the Executors. ° Agree to execute such other or additional documents as may be necessary to effectuate the agreements set forth herein. Acknowledge that this Agreement shall be governed by and construed in accordance with the laws of the Commonwealth of Pennsylvania. ° Consent to the Court exercising personal jurisdiction over the Beneficiaries in any suit or action arising out of the enforcement of this Agreement. IN WITNESS WHEREOF, the Executors, and the Beneficiaries have placed their hands and seals on the attached Consents to Estate Settlement Agreement. -5- CONSENT TO ESTATE SETTLEMENT AGREEMENT AND RECEIPT OF DISTRIBUTION I, TERRI S. BRENNAN, hereby acknowledge receipt of the assets of the Estate of Wilma D. Rhein, as set forth in the attached Estate Settlement Agreement, and I hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS ' Il- TERRI S. BRENNAN STATE OF NEW JERSEY · : COUNTY OF · SS. On this, the ~ O day of April 2004, before me, the undersigned officer, person- ally appeared TERRI S. BRENNAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he/she executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. ~.~.~u blic HA~i'rV'i~i.{ B. COLE JR. NOTARY PUBLIC OF NEW JER,~=y My Commission Expires June 29, 2005 -6- CONSENT TO ESTATE SETTLEMENT AGREEMENT AND RECEIPT OF DISTRIBUTION I, GLENN E. STULL, II, hereby acknowledge receipt of the assets of the Estate of Wilma D. Rhein, as set forth in the attached Estate Settlement Agreement, and I hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS STATE OF SOUTH CAROLINA : : SS. COUNTY OF : On this, the -"~" day of April 2004, before me, the undersigned officer, person- ally appeared GLENN E. STULL, II, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Not~ry Public My Commission Expires May 15, 2005 -7- CONSENT TO ESTATE SETTLEMENT AGREEMENT AND RECEIPT OF DISTRIBUTION I, KIRSTA R. STULL, hereby acknowledge receipt of the assets of the Estate of Wilma D. Rhein, as set forth in the attached Estate Settlement Agreement, and I hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS STATE OF NEW YORK · cou. o. SS. On this, the ~~day of April 2004, before me, the undersigned officer, person- ally appeared KIRSTA R. STULL, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notary Public -8- Christine Cuevas Notary Public, State of New York No, 01CU4999120 Qualified In Westchester County My Commission Expires July 20, 2006 CONSENT TO ESTATE SETTLEMENT AGREEMENT A ND RECEIPT OF DIS TRIB UTION I, CHRISTOPHER D. THORPE, hereby acknowledge receipt of the assets of the Estate of Wilma D. Rhein, as set forth in the attached Estate Settlement Agreement, and I hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS CHRISTOPHER D. THORPE COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF : On this, thec~7 7'f'/ day of April 2004, before me, the undersigned officer, person- ally appeared CHRISTOPHER D. THORPE, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. '~J~tary~ublic Notadal Seal Kraig A, Wallace, Notary Public South Middleton Twp., Cumberland County My Corn~ion Expires Dec. 16, 2006 Member, Pennsylvania Association Of Notades CONSENT TO ESTATE SETTLEMENT AGREEMENT AND RECEIPT OF DISTRIBUTION I, RONALD D. THORPE, II, hereby acknowledge receipt of the assets of the Estate of Wilma D. Rhein, as set forth in the attached Estate Settlement Agreement, and I hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS STATE OF CONNECTICUT : : SS. COUNTY OF : On this, the (,,, "~ day o~004, before me, the undersigned officer, person- ally appeared RONALD D. THORPE, II, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. I~tary Public NOTARY PUBUC, State of Ne~ Yo~ No. 01MI4518737 CommCkJaltfled in Queens Countw _ -10- CONSENT TO ESTATE SETTLEMENT AGREEMENT AND RECEIPT OF DISTRIBUTION I, WILLIAM S. THORPE, hereby acknowledge receipt of the assets of the Estate of Wilma D. Rhein, as set forth in the attached Estate Settlement Agreement, and I hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS COMMONWEALTH OF PENNSYLVANIA : On this, the ~ day of April 2004, before me, the undersigned officer, person- ally appeared WILLIAM S. THORPE, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. NOTARIAL SEAL JESSICA L. HOFFMAN, Notary Public Susquehanna Twp., DauPhin ~ounty My Commission Expires April 23, 2007 -11- CONSENT TO ESTATE SETTLEMENT AGREEMENT AND RECEIPT OF DISTRIBUTION I, ROXANN E. STULL, individually and as an Executor of the Estate of Wilma D. Rhein and as the Executrix of the Estate of Freda F. Eppley, hereby acknowledge, as Executor, causing distribution of and, individually and as Executrix of the Estate of Freda F. Eppley, acknowledge receipt of the assets of the Estate of Wilma D. Rhein, as set forth~ in the attached Estate Settlement Agreement, and I, individually and in my fiduciary capacity, hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS ROXANN E. STULL STATE OF NEW JERSEY COUNTY OF On this, the 4 ~ "'~day - of April 2004, before me, the undersigned officer, person- ally appeared ROXANN E. STULL, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notary Public -12- ELLEN MILLER NOT~Y PUBLIC OF NEW JERSEY My Commission Expires February 23, 2006 CONSENT TO ESTATE SETTLEMENT AGREEMENT AND RECEIPT OF DISTRIBUTION I, WILLIAM E. MILLER, JR., Executor, hereby acknowledge causing distribution of the assets of the Estate of Wilma D. Rhein, as set forth in the attached Estate Settlement Agreement, and I, in my fiduciary capacity, hereby consent to and join in the Estate Settlement Agreement, including Exhibits, which has been provided to me. WITNESS WILLIAM E. M~ COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : On this, the_¢~ {~2~day of April 2004, before me, the undersigned officer, person- ally appeared WILLIAM E. MILLER, JR., Trustee, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notary Public -13- My~ NOTARIAL SEAL LLE E. BOYER MILLER, Nora3, PublicJ ,H_il! Bo~'o_., Cum, bedand County ~ss~on,l=xpires November 13, 2006 EXHIBIT A INFORMAL ACCOUNT OF THE EXECUTOR Date of Death: Accounting for Period: December 2, 2001 December 2, 2001 through March 31, 2004 EXHIBIT B SCHEDULE OF PROPOSED FINAL DISTRIBUTION REMAINING ASSETS: Balance in Estate Checking Account Balance in Estate Savings Account $ 2,356.34 18,486.05 TOTAL ASSETS REMAINING $ 20,842.39* PROPOSED DISTRIBUTIONS: Estate of Freda F. Eppley (25%) Terri S. Brennan (1/3 of 10%) Glenn E. Stull, II (1/3 of 10%) Kirsta R. Stull (1/3 of 10%) Roxann E. Stull (5%) Christopher D. Thorpe (20%) Ronald D. Thorpe, II (20%) William S. Thorpe (20%) Miller & Associates, PC (Filing fees, copying costs) 5,148.10 686.41 686.41 694.41 1,029.62 4,118.48 4,118.48 4,118.48 250.00 TOTAL PROPOSED DISTRIBUTIONS $ 20,842.39 *This amount may change slightly due to additional interest being earned. Distributions to beneficiaries will be adjusted to reflect the additional interest earned. Estate of Wilma D. Rhein Receipts of Principal Cash and Cash Equivalents Inventory Value 12/02/01 AIIfirst CD #87008000141612 AIIfirst CD #87008100210101 AIIfirst CD #87008100210632 AIIfirst CD #87008140869961 AIIfirst Checking Account LPL Financial Services Investment Account Cape Savings Bank Account Pennsylvania State Bank Checking Account Pennsylvania State Bank Savings Account 25,027.00 28,002.00 24,016.00 30,231.00 18,427.00 33,979.00 18,611.00 2,297.00 10,174.00 Total cash and cash equivalents $190,764.00 Stocks and Bonds Allied Irish Stock (3,804 shares @ $20.71/share) $ 78,781.00 Total Stocks and Bonds $ 78,781.00 Tangible Personal Property Grand Piano 1995 Taurus Station Wagon Automobile Miscellaneous personal property (sold at auction) Miscellaneous personal property (plants, etc. sold w/house) Total Tangible Personal Property $ 500.00 5,000.00 182.00 25,000.00 $ 30,682.00 Real Property Real property located at 670 Sawmill Road, Mechanicsburg, Pennsylvania (proceeds from sale) Total Real Property $165,000.00 $165,000.00 TOTAL RECEIPTS OF PRINCIPAL $ 465,227.00 Wilma D. Rhein Summary of Account Receipts of Principal Receipts of Income Net gain on sale of stock Total Receipts Less Disbursements: Debts of Decedent Funeral Expenses Administrative Expenses Fees & Commissions Total Disbursements Balance Before Distributions Gift of piano (specific) & automobile Less Distributions to Beneficiaries TOTAL BALANCE ON HAND $ 3,202.96 8,594.00 63,462.29 47,000.00 $ 465,227.00 5,033.89 9,340.75 $ 479,601.64 $122,259.25 357,342.39 (5,5OO.OO) 331,000.00 $ 20,842.39 Wilma D. Rhein Disbursements Debts of Decedent PA Department of Revenue - 2001 Tax Due Pinnacle Health - unpaid medical expenses Social Security - Refund payment made in error Total Debts of Decedent Funeral Expenses Myers Funeral Home Scotties Restaurant - after funeral meal Gingrich Memorials - headstone engraving Total Funeral Expenses Administration Expenses AT&T - phone service at decedent's home Verizon - phone service at decedent's home PPL - electric service at decedent's home Robert R. Jones & Assoc. - house appraisal Fairview Township - trash removal Register of Wills, Agent - Inheritance Tax Register of Wills - Short certificates, filing fee Register of Wills - Probate fees Cumberland County Law Journal - advertise estate The Sentinel - advertise estate Merry Maids - house cleaning Fairview Township - sewer/water @ decedent's home Patricia A. Gordon - Real estate taxes Ionni Abstract - title search for sale of decedent's home York Co. Recorder of Deeds - transfer tax Seaboard Surety Co. - fee to reissue Allied Irish stock Roxann E. Stull - Co-Executor's fee William E. Miller, Jr. - Co-Executor's fee PA State Bank - checks/fees Roxann E. Stull - reimbursement of expenses Miller & Associates, PC - Attorney fees Miller & Associates, PC - Copying charges, etc. U.S. Treasury - 2002 Estate Income Tax Due PA Department of Revenue - 2002 PA Income Tax US Treasury - Additional 2002 Estate Income Tax Amount Paid $ 126.00 1,986.96 1,090.00 $ 3,202.96 $ 8,219.00 280.00 95.00 $ 8,594.00 $ 96.39 173.52 702.64 300.00 44.00 54,325.75 58.00 381.00 75.00 84.11 345.20 84.00 399.31 148.00 1,650.00 570.60 20,000.00 2,500.00 19.80 1,626.20 24,500.00 47.51 2,042.00 235.00 54.26 Total Administration Expenses $110,462.29 'COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND l J ss: being duly William E. Miller, Jr. sworn according to law, deposes and says that he is a Co-Executor of the Estate of Wilma D. R.1.ein late of _S~litJL]3grQ"l!g:Q ____ , Cumberland County, Pa., deceased and that the within is an inventory made by William E. Mill er, Jr. _, the said Co-Executor of the entire estate of said decedent, consisting of all the personal propdrty and real estate, except real estate outside the Commonwealth of Pennsylvania. and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death. Sworn to and subscribed before me, 77/ Executor. Aaministrat ]!X 7 () 0'7 Wi 11 i:elm R Mi 11 p.r, .Ir , [:0- Rxp.C:lltor Date of Death NOTARIAL SEAL MARJORIE L JOHNSON, Notary Pu lie Lemoyne Bora, Cumberland County M Commission Expires April 7, 2003 2nd December Day Month 1822 ~1arket Street, Camp 11111, FA 17011 Address 2001 Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. >- ..c::: -0 I- W CI) . ;::l ." ~ ~ 0:::: l- 'll W -< 0 GI N 0... l- I-< u N 0 0 GI Gl 0 III M W w t:Q 0 tI' I-< >- 0:::: III Gl M ~ ::r 0... 0... (1) C I I- .....J U. M M ... M Z -< 0 ~ M III M 0 .....J 0.. 0 W u. W ...-1 ...-1 ...-1 :s: I 0 -< (1)1 ::r:: .;.. ""l:=:' -< M > Z 0:::: szl - ""'" N Z 0 c 0 fd :> ~ 0 III Z 0 0:::: U Z w -< Q U ~ @ 0... ""'0 cIi c ...-1 S 'll r-I r-I - -.: M ...-1 0 GI ...-1 ~ ~ ""'0 ~ ;s:; GI E - Gl 0 II) :> 0 .....J U u: llQ -- Wilma D. Rhein Estate Inventory Valued as of Date of Death Face Value Cash & Cash Equivalents Allfirst CD #87008000141612 $ 25,027.49 Interest at Date of Death 27.49 Allfirst CD #87008100210101 28,001.98 Interest at Date of Death 1.98 Allfirst CD #87008100210632 24,015.88 Interest at Date of Death 15.88 Allfirst CD #87008140869961 30,230.55 Interest at Date of Death 230.55 Allfirst Checking Account 18,426.99 Interest at Date of Death 4.04 Cape Savings Bank 18,610.94 LPL Financial Services Investment Account 33,979.19 Pennsylvania State Bank Checking Account 2,296.78 Pennsylvania State Bank Savings Account 10,174.44 Total Cash & Cash Equivalents $ 191,044.18 No. of Shares Stocks 3,804 Allied Irish Stock $ 78,780.84 Total Stocks 78,780.84 Tangible Personal Property 1995 Taurus Station Wagon $ 5,000.00 Page 1 (1 ) , , Estate Inventory Tangible Personal Property Automobile - VIN IFALP5740SA163328 Grand Piano Miscellaneous furniture and household items Miscellaneous personal property sold in conjunction with the real property (see HUD-l) . Total Tangible Personal Property Real Property Real property located at 670 Sawmill Road, Mechanicsburg, York County, Pennsylvania. (See attached HUD-l.) Total Real Property Total Inventory 750.00 1,000.00 25,000.00 $ 165,000.00 $ 31,750.00 165,000.00 $ 466,575.02 / ~ -d26 -...5--" \, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z8D6Dl HARRISBURG, PA 171Z8-D6Dl NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX WILLIAM E MILLER JR MILLER & ASSOCS 1822 MARKET ST CAMP HILL PA 17Dll DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 10-14-2002 RHEIN 12-02-2001 21 01-1122 CUMBERLAND 101 *' REY-1547 EX AFP '01-021 WILMA D Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ifEi=i5'4j-EY-AFP-foY=02Y-NOTicE--OF-YNHERiTANCi-TAX-APPRirisEMEtff,--,u:rowAifci-oi----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RHEIN WILMA D FILE NO. 21 01-1122 ACN 101 DATE 10-14-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS. .00 X 00 = .00 .00 X 045 = .00 100,324.00 X 12 = 12,039.00 300,973.00 X 15 = 45,146.00 (19)= 57,185.00 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 165.000.00 112.760.00 .00 .00 188.815.00 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 62,075.00 3.203.00 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 466,575.00 (11) (12) (13) (14) 65.278 00 401,297.00 .00 401,297.00 . ~..,n,"nl KC\.C.Lr"I l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-01-2002 CDOO0917 2,859.25 55,000.00 TOTAL TAX CREDIT 57,859.25 BALANCE OF TAX DUE 674.25CR INTEREST AND PEN. .00 TOTAL DUE 674.25CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140), PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS. AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of PennsYlvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of thi s Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent 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 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~ /?-D2b - 6-' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-U07 EX AFP '01-02' WILLIAM E MILLER JR MILLER & ASSOCS 1822 MARKET ST CAMP HILL PA 17011 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-04-2002 RHEIN 12-02-2001 21 01-1122 CUMBERLAND 101 WILMA D Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i6'ifj-EX-AFP-Hfi=02y------...--iiiiHERi'TANCE-fAX-STAfEMENf-cfF-ACCouiif--.-i.--------------- - ----- ESTATE OF RHEIN WILMA D FILE NO. 21 01-1122 ACN 101 DATE 11-04-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-14-2002 P R I NC I PAL TAX DU E :.................................................................................... 57,185.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-01-2002 CDOO0917 2,859.25 55,000.00 10-18-2002 REFUND .00 674.25- TOTAL TAX CREDIT 57,185.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PAYMENT: Detach the top portion of this Notice and sub.it with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or fro. the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717l 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. PENALTY: The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (I) day from the date of death, to the date of payment. Taxes which beca.e delinquent before January I, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January I, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Depart.ent of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 207. .000548 1992 97. .000247 1983 167. .000438 1993-1994 77. .000192 1984 117. .000301 1995-1998 97. .000247 1985 137. .000356 1999 77. .000192 1986 107. .000274 2000 87. .000219 1987 97. .000247 2001 97. .000247 1988-1991 117. .000301 2002 67. .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 assess.ent. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.