HomeMy WebLinkAbout04-0170Estate of
also known as Miriam Harriet Fenstermacher
Register of Wills of C mberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Miriam H. Fenstermacher No. ~/--O FXF' /~)
, Deceased Social Security No. 164- 56- 3421
Joan L. McNaul
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
(COMPLETE 'A' or 'B' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut r ix
the Decedent, dated 05/17/77 and codicil(s) dated
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(c.t.a.; d.b.n.c.ta; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
Name Relationship
Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania with his/her last family
or principal residence at 325 Wesley Dr. ,Mechanicsburg,PA 17055, (Lower Allen Township)) (list street, number, and municipality)
Decedent, then 88 years of age, died 12/05 ,,,1,8'03, at 325 Wesley Dr. ,Mechanicsburg, PA
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA) All personal property
(if not domiciled in PA) Personal property in Pennsylvania $
(if not domiciled in PA) Personal property in County $
Value of real estate in Pennsylvania
3,594.12
NONE
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the appropriate form to the undersic~ned:
I Sicjnature TTped or printed name and residence
Joan L. McNaul
\ 101 South Minnequa Avenue , Canton, PA 17724
Prepared by the Pennsylvania Bar Association Form RW-1 (1991)
Copyright (c) 1996 form software only CPSystems, inc.
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumb er 1 and
The Petitioner(s) above-named swear(s) or affirm(s)that the statementS"~r{!~e~ir~ ~n~l~b true
and correct to the best of the knowledge and belief of Petitioner(s) and that, ~al re~);e~ve(s) of
the Decedent, Petitioner/s) wil~ well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me thi~) day o{
'04 F£B 2O p!
Estate of Miriam H. Fenstermacher Deceased
Social Security No: 164- 56- 3421 Date of Death: 12/05/03
AND NOW, ,19__, in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters [~1 Testamentary ["-1 Of Administration
(c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to Joan L. McNaul
in the above estate and that the instrument(s) dated 05/17/77
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ........... $
Short Certificate(s) ..... $
Renunciation ........ $
/ ~ .~g.i~,ter of Wills~ .. -~ / ~
Attorney: Matthew W. Brann, Esquire
Affidavits ( ) ...... $
I.D. No: 59398
Extra Pages ( ) .... $
Codicil ........... $
Address: PO Box 277
111 West Main Street
Troy, PA 16947
JCP Fee .......... $ /~). d34C)
Telephone: 570/297-2192
Inventory ..........
Other ...........
TOTAL ......... $ ~,,
Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 {1991)
~j,'/ {
1, '~ ~e e~e ~ ~ o ~ ~< ~/~
2,'1
RENUNCIATION
In ReEstateof Miriam H. Fenstermacher a/k/a Miriam Harriet Fenstermacher deceased.
Cumberland
To the Register of Wills of
County, Pennsylvania.
The undersigned daughter
of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
To stamentary
Joan L. McNaul
be issued to
WITNESS my hand this __ day of ,21}__.
Subscribed and sworn to
before me this ~ I day of
=oo .
Notary Public
(Signature)
Judith Ann (.Ic~es) Oddo
PO Box 556, Abington, PA 19001
(Address)
(Signature)
(Address)
(Signature)
to:La OZB3J ~.
(Address)
Register of Wills of Cumberland County, Pennsylvania
OATH OF SUBSCRIBING WITNESS
Estate of Miriam H. Fenstermacher
also known as Miriam Harriet Fenstermacher
No.
, Deceased
Woodrow W. Ishler II Pamela K. Ishler
(each) a subscribing witness to the ~ codicil(s) ~] will(s) presented herewith, (each) being duly qualified according to law
depose(s) and say(s)that §~e/'~e--~) was/~present and saw the above Testator(rix) sign the same and that she/h~signed as
a witness at the request of Testator(rix)in hi~)'their presence and [~ in the presence of each other ~-~ in the presence of the
(Signature)
1815 Willow Road
Camp Hill, PA/ 17011
(Address)
(Signature)
1815 ~illow Road
Crop H~ll, P~ 17011
other su~'~:r.~ng witneC~(es).
(Address)
Sworn to or affirmed and subscribed
before me this /~¢; day
of ~~,~ ,~ I
Notary Public
My Commission Expires:
(Signature and seal of Notary or other official
qualified to administer oaths. Show date of
expiration of Notary's commission.)
NOTE:
To be taken by officer authorized to administer oaths.
Please have present the original or copy of instrument(s)
at time of notarization.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-2 (1991)
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.~ .
c
MiriemHarriet Fenstermacher
88
Cumber land
COMMONWEALTH OF PENNSYLVANIA ' DEPARTMENT OF HEALTH · VITAL RE~DS £~ ..
CERTIFICATE OF DEATH
I,,
~r.25, 15 ,Altoo~, PA
[,~ mllm ~. [, Bet~ny Village
,,,. o~ h~e I ~u ~m I ~*'~ 12 "'~" widow
I'*. I'*. "' ~s'
325 Wesley Drive, Room 33
Mec-hanicsburg, PA 17055
Bender [,,. Elsze
Joan ~Naul [m 101 S. Mznnequa Ave., ~nton,
~_~_~ ~, ~ ,,~. D~r 11, 2~3 ,,.. Rolling Green ~tery ,,,. ~ H~ll, 17011
~"~" [=~etrick Fun. H~e~ Inc.~ 3125 Walnut St.~ ~.PA
I""""""
3:5-6P~ . ,~- o~-zoo3 . ,m
CERTIFICATION OF NOTICE
UNDER PA SUPREME COURT RULE 5.6 & 5.7
Deceased Miriam H. Fenstermacher
A/K/A Miriam Harriet Fenstermacher
Estate No: ~
Date of Death: December 5. 2002
To the Register of Wills of
County: Cumberland
I certify that notice of Estate Administration required by Rule 5.6 and 5.7 of the PA SC NS
ORPHANS' Court Ruler,.-wa~s se .rv~e~ on or mailed to the following beneficiaries of the above-
captioned estate on /t'~'no//t~/f'tv ~/~'
Joan L. McNaui. 101 South Minnequa Avenue. Canton. PA 17724
Judith A. Oddo. PO Box 556. Abington. PA 19001
Date:
Notice has now been given to all persons entitled thereto undfir Rule 5.6 and 5.7 O. xcept
0~~//4 Signature
Name Matthew W, Brunn. Esquire
Address 111 West Main Street
Troy. PA 16947
Telephone (570) 297-2192
Capacity:
X
Personal Representative
Counsel for personal
representative
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
21 04 0170
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Fenstermacher, Miriam H.
164-56-3421
.9, 12/05/2003 03/25/1915
REGISTER OF WILLS
(IV APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE iNITIAL)
SOCIAL SECURITY NUMBER
[] 1. Original Return E} 2 Supplemental Return
E] 5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
r~ 11.Etection to tax under Sec 9113(A) (A~ach Sch O)
NAME
Matthew W. Brann
Brann, Williams,Caldwetl & Sheetz
TELEPHONE NUMBER
' 570/297-2192
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
I'--J Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (totai Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
PO Box 277
Troy, PA 16947
Non~ ,
Non~'
3,399.8~
None
None
49,368.25
603.50
OFF!C,AL, KL~ ~NLY
(6) 3,399.86
(11) 49,971.75
12. Net Value d Estate (Line 8 minus Line 11)
(12) insolvent
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(13)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
' 16.Amount of Line 14 taxable at lineal rate
i 17.Amount of Line 14 taxable at sibling rate
i 18. Amount of Line 14 taxable at collateral rate
19. Tax Due
x .00
x .045
x .12
x .15
(15)
(16)
(17)
(18)
(19)
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500EX(Rev. 6~0)
Decedent's Complete Address:
STREET ADDRESS
325 Wesley Drive
STATE i ZiP
Mechanicsburg I PA ~ 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(t)
Interest/Penalty if applicable
D. interest
E, Penalty
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
4. IfLine2isgreaterthanLinel +Line3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund
5. If Line l + Line 3 is greater than Line 2, enter the differenca. 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.
Make Check Payable to: REGISTER OF WILLS, AGENT
(3)
(4)
(5)
(5A)
(5B)
0,00
0.00
0,00
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decadent make a transfer and: Yes No
a. retain the use or incame of the prope~y transferred; .................................................................................. ~ ~
b. retain the right to designate who sha}l use the property transferred or its income; ....................................
c. retain a reversionary interest; or ..................................................................................................................
d. reca ve the promise for tile 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 decadent own an"intrust for" or payable upon death bankaccoufltarsecurityathisorherdeath? ......... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which
contains a benefic ary des gnat on? ................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Joan L. McNaul
· .-'"0 .~ ~. 0 101 South Minnequa Avenue
Canton, PA 17723, ~7 ---~9 '
S~[~ATURE OF P~ERSON RESI~ONSIBLE FOR FLUNG RETUR~ ADDRESS DA~'E
--Matthew W.~B abhn // /)
SIG~IATURE OF PREPARE T ER THAN R~'RES TIVE ADDRESS PO Box 277 DATE
surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disetesure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a 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
12) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decadent, whether by blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF i FILE NUMBER
Fenstermacher, Miriam H. , 2 l - 04 - 0170
Include the ,oroceeds 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 DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
PNC Bank - C/A #5000978597
PNC Bank - S/A #5000962085
1,886.54
1,513.32
TOTAL (Also enter on Line 5, Recapitulation) 3,399.86
CHEDt.~E H
~EXPI3~g~&
~T1VE COST~
ESTATE OF Fenstermacher, Miriam H. i FILE NUMBER
21 - 04- 0170
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER: DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Hetrick Funeral Home, Inc. - funeral expense
525.95
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Joan L. McNaul
Social Security Number(s) / EIN Number of Personal Representative(s):
204-30-5440
Street Address 101 South Minnequa Avenue
city Canton State PA Zip 17724
Year(s) Commission paid 2004
A~tomey's Fees Brann,Williams,Caldwell & Sheetz - Matthew W. Brann
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State __ Zip
Relationship of Claimant to Decedent
Probate Fees Glenda Farrier Slrasbaugh, Reg. - Letters Testamentary
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - estate notice
The Patriot News - estate notice
Total of Continuation Schedule(s)
500.00
500.00
46.00
75.00
364.75
47~56.55
TOTAL (Also enter on line 9, Recapitulation) 49,368.25
COMMONWEALTH OF PENNSYLVANtA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SchedubH
ESTATE OF FILE NUMBER
Fenstermacher, Miriam H. ! 21 - 04 - 0170
3 Glenda Farner Strasbaugh, Reg. - short certificates
6.00
4 Commonwealth of PA, Deparmaent of Public Welfare, CIS #: 600158712
47,350.55
Page 2 of Schedule H
BRANN WILLIAMS CALDWELL
MATTHEW W BR3%N-N ESQ
111 W MAIN ST
PO BOX 277
TROY PA 16947-0277
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF P~NANC~AL OPERATIONS
D~VISION OF THIRD PARTY LIABILITY
ESTATE RECOVERY PROGRAM
May 4, 2004
& SHEETZ
Re: MIRIAM FENSTERMACHER
CIS ~: 600158712
SSN: 164-56-3421
Date of Death: 12/05/2003
Dear Attorney Brann:
Please be advised that the Department of Public Welfare maintains a
claim in the amount of $47,350.55 against the above-mentioned estate. This
claim is for restitution of medical assistance granted on behalf of the
decedent for which the Probate Estate is now responsible to reimburse the
Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as
amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's
itemized statement of claim.
A portion of this medical expense, namely $19,459.85, was incurred
during the last six months of the decedent's life; therefore, it is a Class 3
claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries
Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $27,890.70, is
to be entered as a priority Class 6 claim against the estate.
Please acknowledge receipt of this letter and advise whether the
Commonwealth's claim is admitted and when payment may be expected. If the
estate accounting is complete, please provide a copy. If the estate contains
real estate, please provide copies of the deed, the latest tax assessment,
and a current appraisal, if available.
Sincerely,
Patrlcia Nace
Claims Investigation Agent
717-772-6616
717-705-8150 FA3~
Enclosure
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Fenstermacher, Mirimn H. 21 - 04 - 0170
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
Mobile X-Ray imaging, Inc. - decedent's account
Bethany Village - decedent's account
AT&T - decedent's account
16.53
582.72
4.25
TOTAL (Also enter on Line 10, Recapitulation} 603.50
~ SCHEDULE J
COMMONWEALTH OF PENNSYLVANtA I BENEFICIARIES
INHERITANCE TAX RETURN I
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Fenstennacher, Miriam H. i 21 - 04 - 0170
RELATIONSHIP TO
NUMBER ! NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Joan L. McNaul
101 South Minnequa Avenue
Canton, PA 17724
2 Judith Ann (Ickes) Oddo
PO Box 556
Abington, PA 19001
Daughter
Daughter
AMOUNT OR SHARE
OF ESTATE
~ 1/2 Remainder of
Estate
! 1/2 Remainder of
iEstate
II.
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE i
HARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETi
BUREAU OF /NDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
MATTHI~N N B~NN
BRANN ETAL
PO BOX 277
TROY
PA 169q7
COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
NOTICE OF INHER/TANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLO#ANCE
OF DEDUCT/ONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
COUNTY
ACM
Amoun~ Ram/~ad
09-27-200q
FENSTERMACHER
12-05-2005
21 0q-0170
CUMBERLAND
101
REV-IS~7 EX AFP ¢01-OS)
MIRIAM H
MAKE CHECK PAYABLE AND REM'rT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
CUT ALONG THXS LXNE ~ RETAIN LONER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOWANCE OR
DZSALLONANCE OF DEDUCTTONS AND ASSESSMENT OF TAX
ESTATE OF FENSTERMACHER MIRIAM H FZLE NO. 21 04-0170 ACN 101 DATE 09-27-2004
TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNZNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~o (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
3. Closely Held S~ock/Par~narship /n~aras~ (Schedule C) ($)
q. Mortgages/No,es Rece/vablo (Schodule D) (q)
$. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (E)
6. Jointly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expansas/Adm. Cos~s/M/sc. Expenses (Schedule H) (9)
10. Dab,s/Mortgage Liabilities/L/ohS (Schedule I) (10)
11. To*al Deductions
12. Na~ Value of Tax Ra~urn
5~599.86
.00
.00 NOTE: To ~nsure proper
.00 cradi~ ~o your account,
.00 sub. i~ ~ha upper portion
.00 of ~h/s form w~h your
~ax payment.
.00
(8) 5,599.86
q9,568.25
605.50
(11) q9.971.75
(12) q6,571.89-
15.
lq.
NOTE:
ASSESSMENT OF TAX:
15. Amoun~ of L/ne lq a~ Spousal ra~a
16. Aaoun~ of Line lq ~axabla a~ L~naal/Class A ra~a
17. Aaoun~ of Line lq a~ S/bl/ng ra~a
18. Aaoun~ of L/ne lq ~axabla a~ Collateral/Class B ra~a
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID (-)
Charitable/Governmental Bequests; Non-alac~ad 9115 Trusts (Schedule J) (15) . O0
Na~ Va[ua of Es~a~e SubSac~ ~o Tax (lq) 46,571.89-
Zf an assessment was issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 ~111
reflect figures that include the total of ALL returns assessed to date.
(1~) .00 x O0 = .00
(16)~ .00 x 045= .00
(17), .00 x 12 = .00
([8), .00 x 15 = .00
(19)= . O0
AMOUNT PAID
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REgUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR)=
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decadents dying on or before December 1Zj 19BI -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for
life er for years, the Coaaonaaalth hereby axprassly reserves the right to appraise and assess transfer Inheritance Taxes
at the 1aclu1 Class B (collateral) rate on any such future interest.
To ~ulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (TI P.S.
Section 91riO).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF N/LES, AGENT
A refund of a tax credit, uhich Has not requested on the Tax Returnj may be requested by coaplating an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of Mills, any of the 25 Revenue District Officas, or by calling tho special Z4-hour
answering service for forms ordering: 1-800-56Z-2050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-447-50Z0 (TT only).
Any party in intarest not satisfied with the appraisement, allowanca~ or disallowance of deductions, ar assessment
of tax (including discount or interest) as sheen on this Notice must object ~ithin sixty (603 days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171Ze-iOZ1, OR
--election to have the mattar determined at audit of the account of the personal representative~ OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in ariting to: PA Departaent of Ravenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revie~ Unit, Dept. ZB060l, Harrisburg, PA lTIZe-060l
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 administrativaly correctable errors.
If any tax due is paid within three (5] calendar months altar the docedant's death, a five percent (5X) discount of
the tax paid is allowed.
Tho 1SI tax amnesty non-participation penalty is coeputad on the total of tha tax and intarest assessed, and not
paid bafore 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 saea time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of
death, to the date of payment. Taxes which became dalinquent bafore January 1, 19BI bear interest at the rate of
six (6Z) percent per annum calculated at a daily rats of .000164. All taxes ~hich became delinquent on and after
January 1, 198Z ~ill bear interest at a rate which ~111 vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ ZOZ .00054B '~'t~'~&-1991 11Z .000501 ~ 9Z .OOOZ47
1983 16Z .000438 1992 9Z .000247 Zooz 6Z .000164
198~ 11Z .000501 1995-199q 7Z .00019Z 2005 5Z .000157
1985 152 .000556 1995-1998 9Z .0002~7 2004 qZ .000110
1986 iOZ .00027~ 1999 7Z .000192
1987 lOX .000274 ZOO0 7Z .O0019Z
--Interest is calculated
INTEREST = BALANCE OF
as follo~s:
TAX UNPAID X NUHBER OF DAYS DELINQUENT 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 sho~n on the
Notice, additional interest must be calculated.
~;TATUS REPORT UNDER RULE 6.12
Name of Decedent: Miriam H. Fenstermacher
Date of Death: December 5, 2004
Will No. 4~L03:_0_!~ Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
Filed insolvent Inheritance Tax Return. Paid balance of estate monies to
Commonwealth of Penn~lvania on DPW claim the Department maintains against the estate.
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 .~ No X
b. The separate Orphans' Court No. (if any) for the personal representative's account is:
c. Did the personal representative state an account informally t~the part in inter~t?
Yes ~ No X . ,~,
d. Copies of receip-'~, releases.~ joinders and approvals ~f fo. rma! .or ,nfo ~rm._,a accounts
may be filed with the Clerk of the Orph~di~t Court and l;nay'be att~tthed to this report.~
Date: ~' Signature -- '23
Matthew ~'. Brann. Esquire
Name (Please type or print)
P. O. Box 277, Iroy, PA 16947
Address
Tel. No.
Capacity:
Personal Representative
X .. Counsel for personal
representative