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Home My WebLink About04-0624PETITION FOR PROBATE & GRANT OF LETTERS Estate of ELEIDA B. LOY also known as Social Security No. 160-16-9662 , deceased. No. 21-04- 6 -q To: Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioners, who is/are 18 years of age or older and the Executor/rix named in the Last Will of the above decedent dated November 22, 1976 , and codicils dated none The Executor named. Ralph E. Loy died 10/21/1984 Renunciations for none attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 1042 Trindle Road, South Middleton Township, Carlisle, PA Decedent, then 88 years of age, died June 17, 2004, at Carlisle Reqional Medical Center. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated incompetent: N/A 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 PA (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania, situated as follows: 1042 Trindle Road, Carlisle, South Middleton Township, pennsylvania $ 40,600.00 $ $116,000.00 WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herew~t~ and the grant of letters testamentary thereon. Sign/C~u.~b(s).~d Residence(s) of Petitioner(s): Robert W. Log ~ 60 Greenfield Drive Carlisle, PA 17013 Sandra Lee Morgan 7 Carlton Avenue Carlisle, PA 17013 Li~r~la Louise Fryer P. O. Box 507, 687 Thompson St. Lemont, PA 16851 OATH OF PERSONAL REPRESENTATIVE GOMMONWEALTH OF PENNSYLVANIA · · ss COUNTY OF GUMBERLAND · 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 representative of the above decedent, petitioner(s) will well and truly administer~th st according to. law. Sworn to or affirm,ed and subscribed ~/~..,"C,'"~ ~__,~ .~ before me this ¥ day of R~ob_~ W. Loy July, 2004. ~:;;:~,.~ ~:~"~ ...._~....~ No. 21-04- Estate of Eleida B. Loy , deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW, this day of July, 2004, 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 November 22, 1976 described therein be admitted to probate and filed of record as the Last Will of Eleida B. Loy; and LettersTestamentary are hereby granted to Robert W. Loy, Linda Louise Fryer and Sandra Lee Morgan. FEES Probate, Letters, Etc ........ $. 235.00 Short Certificates( -3- ) .... $ 9.00 Renunciation(s) ........... $__ JCP .................... $. 10.00 · Other Will Pages (1) .... $. 3.00 TOTAL: .... $. 257.00 Filed ............................ 60 West Pomfret St., Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE his is to certify that the inlbrmation here given is correctly copied from an original cert]hcate Local Registrar. The original certificate will be lbrwarded to the State Vital Records Office WARNING: It is illegal to duplicate this copy by photostat or photograa~. Fee for this certificate, $2.00 No. Local I)a]c 88 "',, i COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH - 16 -- 5,1916 '~'~ [~ ~.,.. ~ Carlisle Regional Medical Center 1042 Trindle Rd. ~, PA 17013 Llor Cumberland 'j. C.22~ F' ! White ,,,.~ ~.~ S. Mi~leton ~. O June 19, 2004 014819 L 60 Greenfield Dr., Carlisle, PA 17013 Me~rial Grdns. Carlisle, PA ~19 N. Hanover St., CarlJ PA 17013 0 n I, ELEIDA B. LOY, of 1042 Trindle Road, South Middleton Township, Cumberland County, Pennsylvania, do make and publish this as and for my last will and testament, hereby revoking any and all wills heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 2. I authorize and empower my executor to sell any realty and/ or personalty owned by me at my death, not specifically bequeathed herein, at either public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My executor is authorized and empowered to continue to engage in any business in which I may be engaged at my death, for such a period of time as to him seems expedient. 3. Ail the rest, residue and remainder of my property, real and personal, I give, devise and bequeath to my husband, Ralph E. Loy, if he survives me for sixty (60) days. 4. If my husband Ralph should not survive me for a period of sixty (60) days, then I give, devise and bequeath all my property, real and personal, to my children, share and share alike. 5. I nominate and appoint my husband, Ralph E. Loy to be the executor of this my last will and testament without the filing of any bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered I nominate and appoint my children, Robert W. Loy, Linda Louise Fryer and Sandra Lee Morgan, as substitute executors, and also without the filing of any bond. 6. I suggest that my personal representative retain the services of Irwin, Irwin & Irwin, Carlisle, Pennsylvania, as attorneys in the settlement of my estate. WITNESS my hand and seal this day of November, 1976. Signed, sealed, published and declared by the within named testatrix, as and for her last will and testament, in our presence, who, at her request, and in her presence a~d in the presence of each other, have he}reunto set our name~.~a'~subs~r~mn~tnesses. ACKNOWLEDGEMENT AND AFFIDAVIT We, ELEIDA B. LOY , HAROLD S. IRWIN , and HAROLD S. IRWIN, JR. , the testat rix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix , signed the Will as a witness and that to the best of their knowledge the testat rixwas at that time eighteen years of. age or older, of sound mind and under no constraint or undue influence. COMMONRfEALTH OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS: Subscribed, sworn to and acknowledged before me by ELEIDA B. L0Y and sworn to before me by HAROLD S. IRWIN, JR., ~ · 1976 November , the testatrix , and subscribed HAROLD S. IRWIN , witnesses, this day of and REV- 1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG, PA 17128~0601 REV-150[x INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-04-0624 COUNTY CODE YEAR N UMBER T A 'X cAPB upRL CR AC TK KOEs C O R R E S R E C A P I T U L A T I O N C O M T I 0 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Loy Eleida B. DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-OD-YEAR) 06/17/2004 I 05/05/1916 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 160-16-9662 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 1. Original Return ~:~ Z. Supplemental Return 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) E~ S. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1 - 1-95) NAME Roger B. Irwin Esq. FIRM NAME (if Appli~ble) IRWIN & McKNIGHT TELEPHONE NUMBER 717/249-2353 COMPLETE MAILING ADDRESS 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6.: Jointly Owned Property (Schedule F) (6) ~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. (date of death , 3. Remainder Return prior to 12-13-82:) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch O) 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 118,00d100 ~ne ~6ne None None None 20,652.69 250.18 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) L~) OFFiC ALUSE ONLY I (8) 166,637.71 (11) 20,902.87 (12) 145,734.84 (13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) X .0 0 16. Amount of Line 14 taxable at lineal rate 145,734.84 X .0 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 19. Tax Due (14) 145,734.84 (15) O. 00 (16) 6,558.07 (17) 0.00 (18) 0. O0 (19) 6,558.07 Copyright (c) 2000 form software only The Leckner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1042 Trindle Road CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2, Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 327.90 Total Credits ( A + B + C ) (Z) 6,558.07 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to recluest 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. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... [~ ~ b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life o! either payments, benefits or care? .................. '. 2. If death occurred a~ter 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? .............................................. r'~ ~] 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, 327.90 0.00 0.00 6,230.17 0.00 6,230.17 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN~[L~EOF/~ERSONRESPONSIBLEFORFILINGRETURN Robert W. Loy DATE ~~~./~_~ ~ .. 60 Greenfield Drive -//-, · - ............................. ......... z .............. .~ '"'-' -,..-.- Carlisle, PA 17013 SIGNATOREOFPREPARE~:~ERTHANREPRESENTATIVE~ A"" IRWIN & McKNIGHT DATE ./7 /f ~ -~ ~ 60 West Pomfret Street ,~//. surviving spouse m 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or affer July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) ADDITIONAL Personal Representatives Estate of Eleida B. Loy SS# 160-16-9662 06/17/2004 ************************************************** Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature Name Address Line 1 Address Line 2 City, State, Zip Date Linda Louise Fryer PO Box 507 687 Thompson St. Lemont, PA 16851 Signature Name Address Line 1 Address Line 2 City, State, Zip Date Sandra Lee Morgan 7 Carlton Avenue Carlisle, 17013 REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eleida B. Loy SS# 160-16-9662 SCHEDULE A REAL ESTATE 06/17/2004 FILENUMBER 21-04-0624 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 or ITEM NUMBER DESCRIPTION 1 Real Estate - 1042 Trindle Road, Carlisle, PA - SOLD Settlement Sheet Attached. Schedule F, VALUE AT DATE OF DEATH 118,000,00 TOTAL (Also enter on line 1, Recapitulation) $ 118,000.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1502 EX (Rev. 1-97) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Eleida B. Lo¥ SS~; 160-16-9662 06/17/2004 21-04-0624 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 2 3 4 DESCRIPTION Cash on Hand M & T Bank - M & T Bank - Auction Checking Account 1083287 Savings Account 015004205335365 Proceeds Public Sale TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 206.09 4,996.85 35,600.52 7,834.25 $ 48,637.71 Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) REV- 1511 EX + (1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eleida B. Loy SS~ 160-16-9662 Debts of decedent must be reported on Schedule I. 06/17/2004 DESCRIPTION ITEM NUMBER 1 2 3 4 5 FUNERAL EXPENSES: Hoffman-Roth Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip Attorney's Fees IRWIN & McKNIGHT Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Settlement Sheet Attached TOTAL (Also enter on line 9, Recapitulation) $ Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal - Estate Notice Filing Fee - Inheritance Tax Roy B. Gotshall Auctioneer Settlement Costs Paid By Seller - The Sentinel - Estate Notice FILE NUMBER 21-04-0624 AMOUNT 1,056.71 8,400.00 257.00 250.00 (If more space is needed, insert additional sheets of the same size) 75.00 25.00 1,152.00 9,314.35 122.63 20,652.69 Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1511 EX (Rev. 1-97) REV-151? EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eleida B. Loy SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SS# 160-16-9662 06/17/2004 FILE NUMBER 21-04-0624 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION PP&L - Electric South Middleton Authority - Water/Sewer Sprint Telephone AMOUNT 134.74 99.00 16.44 TOTAL (Also enter on line 10, Recapitulation) $ 250.18 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1512 EX (Rev. 1-97) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eleida B. Loy SS# 160-16-9662 SCHEDULE J BENEFICIARIES 06/17/2004 FILE NUMBER 21-04-0624 NUMBER 2 I1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 91 Linda Louise Fryer PO Box 507 687 Thompson Street Lemont, PA 16851 Robert W. Loy 60 Greenfield Drive Carlisle, PA 17013 Sandra Lee Morgan 7 Carlton Avenue Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter Son Daughter AMOUNT OR SHARE OF ESTATE 1/3 Remainder 1/3 Remainder 1/3 Remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE. ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 Copyright (c) :~000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) I, ELEIDA B. LOY, of 1042 Trindle Road, South Middleton Township, Cumberland County,.~Pennsylvania, do make and publish this as and for my last will and testament, hereby revoking any and all wills heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 2. I authorize and empower my executor to sell any realty and/ or personalty owned by me at my death, not specifically bequeathed herein, at either public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My executor is authorized and empowered to continue to engage in any business in which I may be engaged at my death, folr such a period of time as to him seems expedient. 3. Ail the rest, residue and remainder of my property, real and personal, I give, devise and bequeath to my husband, Ralph E. Loy, if he survives me for sixty (60) days. 4. If my husband Ralph should not survive me for a period of omxty (60) days, then I give, devise and bequeath all my property, real and personal, to my children, share and share alike. 5. I nominate and appoint my husband, Ralph E. Loy to be the executor of this my last will and testament without the filing of any bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered Z nominate and appoint my children, Robert W. Loy, Linda Louise Fryer and Sandra Lee Morgan, as substitute executors, and also without the filing of any bond. 6. Z suggest that my personal representative retain the services of Zrwin, Irwin & Zrwin, Carlisle, Pennsylvania, as attorneys in the settlement of my estate. WITNESS my hand an~ seal this~ day of November, 197~. ELEIDA B. LOY ~ ~,Sig~ed, sealed, published an~ declared by the within named testatrix, as and for her last wm]l and testament, in our presence, who, at her request, and in her res · of ~a~h other, hav~ h~eunto set ou~ na~ea~u~~i~e~sses AND AF:'ZDAVIT ELEIDA B. LOY , HAROLD S. IRWIN a~.,d HAROLD S. IRWIN, JR. , the testat rix and th~ be i~ ;,. F~rst duly swcum, d0 hereby declare to the under,sign,}ct - - ~ ,. the testatrix, signed and executed the ins2~'u:nent as her Last Wi].l and that she had s~.,?]ned willingly, and that she {:x,;~cui.ed it as her free and vol. untary act fop the Pu:'poses the:ein Pt~vl~':sser~ ~lrlc~ that each of the witnesses, in the presence and zescatrix , s2~qned t:he Will as a witness and to tke best of their know[led:e the beouat rixwas at that time --~,---_ n ~-e,F!Ds o¢~ ~:: o~D older, oR ~ouqd mind and under no ......... ~ LA HAROLD S. IRWIN, JR., November ~ , !976. ~" '~ .-~_,be~, sworn to and ack.now]edged before me by ELEIDA B. LOY , the testatrix , az3d subsc?ii:ed HAROLD S. IRWIN ......... "~s, this day of Settlement Statement B. Type of Loan U.S. Department of Housing and Urban Development ~ "ir' OMB No; 2502-0266 1. r-] FHA 2. [~] FmHA 3. ['"] Conv. UnJn~~ 4. [] VA 5, [] Conv. Ins. urance Case Numbe~-'-' C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown Items marked "p.o.c" were paid outside of closing; they are shown here for informational purposes and are not included in the torres. D. NAME AND ADDRESS OF BORROWER:Paul W. Walters, III E. NAME AN""--"~D ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: 82 7 Forge-Road,, Carlisle, PA 17013 Taryn Lynn Lapato~. -- Estate of Eleida B~ Loy 1042 Trindle Road, Carlisle, PA 17013 1042 Trindle Road, Carlisle, PA 17013 Estate of Eleida B. Loy Gateway Funding Diversified Mortgage Services . · 500 Office Center Drive,~ Suite 32~; Fort Washington;~PA 19034~:: .~ G. PROPERTY 10~42 Trindle Road LOCATION: Carlisle, PA f7013 ~TTI~EMENTAGENT: ~PLACE OF'SETILEMENT: O'Brien, Baric &~Scherer TIN: 17 West South Street, Carlisle, PA 17013 25-1708515 I. SETTLEMENT DATE: 08/31/2004 $6,382~18 ~~CTION 100. GROSS AMOUNT DUE FROM BORROWER: 101. Contract Sales Price 102. Personal Property. ~ 103. Seffiements charges to borrower: 0'rom line 1400). 104 105. ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE: 106. City/town taxes to 107. County Taxes 08/31/2004 to O1/o1/20d 108. Assessmems 08/31/2004 to 07/01 $74. 109. $921. RESCISSION DATF. '"'---- 402. Personal property ~ . 403, 404. __ ~ 405. __ ADJUSTMENTS FOR ITEMS PAID BY SELLER I~AAD~ -- 110. 111. 112. 120. GROSS. AMOUNT DUE FROM 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 201. Deposit or earnest money ~ncipal amount of new loan(s) $125,377. 406. City/town Taxes County Taxes 408. Assessments 409. 410. 411. 412. GROSS AMOUNT to 08/31/2004 to 01/01 $74.40 08/31/2004 'to 07/01 $921.10 SELLER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: $7, o00. OD 501 Excess (see instructions) 203, Existing loan(s) taken subjecf to 204. 205 206. S. eller Assist 207 Seller Credit for Radon Mi tigation 208. 2O9 ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: 210. C_ ity/town taxes to 211. County taxes to 212.Assessments 213. to 214 215. 216 217~ 218. 219. 220. TOTAL PAID BY/FOR 502. Settlement charges to seller (line 1400) ] loan(s) taken subject to 504. Payoff of first mortgage loan 505. Payoff of second mortgage loan gO 506. Seller Assist $375.00 507 Seller Credit for Radon Mitigation 508. 509. ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: 510. City/town taxes 511. County taxes to 512. Assessments 513. to 515 516 517. 518. 519. ROWER: 300. CASH AT SETTLEMENT FROM/TO BO RROWER: 301. Gross amount due from borrower (line 120) 302. Less amount paid by/for borrower (line 220) 303. CASH ( [~ FROM ) ( ~ TO ) BORROWEF $123,925. O0 520. TOTAL REDUCTIONS IN AMOUNT DUE TO SELLER: 600. CASH AT SETTLEMENT TO/FROM SELLER 601. Gross amount due to seller (line 420) $123,925. O0 602. Less reductions m amt. due seller (line 520) $1,452.68 603. CASH ( ~ FROM ) ( J~ TO ) SELLER: HUD-1 (3-86) - RESPA, HB 4305.2 $118,995.50 $375. O0 $11,689.35 $118,995.50 $11'/689.35 $107,306.15 PAGE HUD-1 (Rev 3~86) 700. TOTAL SALES/BROKER'S COMMISSION BASED ON PRICE $118,000, O0 DIVISION OF COMMISSION (LINE 700) AS FOLLOWS 701. $6, 960. O0 ?02 to Ebener & Associates to 703. Commisston pa~d at settlement 7O4 SETTLEMENT CHARGES 801. Loan onginatiort fee % 802 Loan discounl % 803 Apprmsal fee to: 804. Credit report to: 805. Lender's inspechon fee 806. Mortgage Insurance application fee to 807. Assumption fee 808 Applicat_ion Fee to Gatew_a - Y809 Funding Diversified MOrtga_ge Services, L.P. Underwriting Fee to Gateway Funding Diversified Mortgage Services, L.P. 810 LP Review Fee to Gateway Funding Diversified Mortgage Services, L.P. 811 Flood Certification Fee to First American Flood 901. Interest from 08/31/~ tc 08/31 @ $21.47/Gay 902. Mortgage Insurance premium for mos. to VA Funding Fee Cash 903. Hazard insurance premium for yrs to 904. Frond insurance premium for 905 VA Funding Fee 1001. Hazard msurance 4. O0 monlhs @ 1002 Mortgage msurance $27.0 per month 1003. City properly taxes months (~ months @ per month 1004 County property taxes 8. O0 months @ per month 1005. Annual assessments $18. 22 per monlh 1006. Flood insurance months ~ 1007 School taxes months @ per month 1008 4. O0 monlns {~ per month $92. 1 8 per month 1009 months (~ E S c r OW per month 1101. Settlement or closmg fee to 1102. Abstract ar title search ID 1103 Title examination to 1104. Title insurance bmaer to -- 1105 Documenl preparation to 1106 Notary fees Io -- 1107. Attorney's tees to 0ncluoes above items Numbers 1108. T~tlemsuranceto O'Brlen, Baric & Scherer Gateway Funding Diversified Mortgage Services % = $6, 960. O0 0ncludes above items Numbers 1101-1105 1107-1111 1109. LenDer's coverage $963. 75 1110 Owners coverage ~ $120,550. O0 > 1111 Ends #100-$50 #300-$50 #900-$50 ( __$118,000.00 ) 1112. Insured Closing Ltr. 1113 Express Mail/Courier Fee to Gateway Funding Diversified Mortgage Services, 1201. Rec_Ordmg fees: Deed $38.5 1202. City/county tax/stamps ; Mortgage $66. Releases PAID FROM BORROWER'S FUNDS AT SETTLEMENT $75.0, $17.50 $21. $46.00 $2,550.00 $1o8. $145.76 $368. ~$210. $185 O0 Z,113. 75 $35. $35. PAID FROM SELLER'S FUNDS AT SETTLEMENT 1301 Survey to 1302. Pest inspection to 1303. T_ax Service Fee to Gateway Funding Diversifie~e Services, L.P. 13°4 _S~ir'MA (Water/sewer act#O12027) 1305__ Judy Campbell,_ Tax Collector 13o6. Lloyd's Home In_spection ('04 school bill at disc) 1307 - $81. OD $155.0( . $ 68.2(~ --'~,106.15 1400 TO_TAL SETTLEMENT CHARGES -- I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all -- -- °n mY account or bl ,m,~ ,,,, ~ ~.,. , $6,382.18 $9,314.35 in this transaction, Ifurt~_~..t I have received a copy of the HUD-1 Settlement Statement. receipts and disbursements made · -- ~ -- ~ ' /// ,~:-~, ~'/~(.~eller or Paul W. Walters, fll ~ Date: ~Agent: Robe~ W. Loy, Executor Date: Borrower: ~~ ' Seller or ' Linda Louise F~er, Executor Date: The HUD-1 SetUernent Statement which I have prepared is a true and accurate account of this traqsactiOn. I have caused or will ~use the funds to be disbursed in accordance with this statement. Date;_ Settlement Agent: WARNING; It is a crime to knowingly make false statements to the United States on this or Date: Bichael A. Scherer ment. For de.ils see: Title 18 U.S. Code Section 1001 and Section 1010. any other similar form. Penalties upon conviction can include a fine and imprison- OWNER Address Date of Sale Auctioneer FINAL SETTLEMENT Date Sale Location Clerk Cashier Other _ PROCEEDS OF SALE: Cash ............................................... Checks ............................................ Other ..... ~ ....... Miscellaneous (see attached list) ............................................ ...................... , LESS SELLER'S SALE EXPENSE: Auctioneer's Fee---~-----°- .......................................................... Other Seller's Expenses Advanced by Auctioneer: ', Miscellaneous (see attached list) .............................................. I, (or we), the seller of goods, merchandise, and/or property sold at public auction on above date and location, acknowledge and aCcept this settlement of proceeds of sale. I (or we) agree to accept all responsibility for providing merchantable title to all goods, merchandise, and/or property sold, and for delivery of title to the purchaser. (Date) (Seller's Signature) Auctioneer or Cashier's Signature (Seller's Signature) ~un 2~ O~ 03:3~p CIS 130293~213~ p. 1 499 Mitcl'mll Road. Millsboro, I)1..' 199(,6 Moil Code I)E-MII-I Fax 717-249-6354 Irwin & McKnight, Attorneys At Law West Pomfret Professional Building 60 West Pomfrct S · .treet Carlisle, Pennsylvania 17013-3222 Phone (8811) 502-4.149 Fax (]02) 9't~-2955 JtlllC 24, 20lid Exlale e~) h)le.i~&t B. Loy Social ,qk~curil¥: 160-16-9662 Dale o[Dcath; June 17, 2004 Dear Mr. Irwin: Per your inquiry dated June 23, 2(KI4, please bt. advised th,'u' at lho time of death, thc above-named dcx;cdcnt had on dcpo$;! with this bank the fbllowing: of Ac:count Number Ownurxhip (')l~t:tlitO,, l)tllc Bahmc:c~ orr Dolt, ~'Death Accruc. d fi'tlc:re,vt Total C ;hc'cMng Account 1083287 lqlcich~ l~ boy I,int~t /';'}~:t; Robert Lqg P(')A ¢ 12//7/~0 $.1,995 43 $ 1.42 $4,996.85 'l:ypu t~'zlcc'cmnt Scming.~' dc'count Account Nmnher 015004205335365 Owrlershifl (Namc~' q[) Eleida B Iqg Opc, ning Dellc 02/[ 7104 Bulam:c orr/)ate ct/'~c,~ll/1 $35,576.48 Aox'rued/,Icn;~'t $ 24. 04 7bta[ $35,600.52 P[oasc be advised, there was no safe dcpo.qit box fbund tbr d~c above dc~cnL For [h~wr account inJhrmmJon, closm'c.q tmWor mimbu~men[ of funds, pJcam ~11 the Spring G~dcm Ollicc It 717-24~525. Sincerely, Nancy Clagelt R~ords Mmmgcmcnt June 23, 2004 Robert W. Loy 60 Greenfield Drive Carlisle, PA 17013- Hoffman-Roth Funeral Home, Inc. 9 North Hanover Street Carlisle, PA 17013 (717)243-4511 The Funeral Service for Eleida B. Loy 14305-118 We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. OUR SERVICE: Traditional Funeral Service Package $3590.00 FUNERAL HOME SERVICE CHARGES ............ $3590.00 SELECTED MERCHANDISE: Monarch Casket Cave Proof, Concrete Box Int Recepc .................. THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED $1689.00 $790.00 $6069.00 Cash Advances Opening Grave. $ l 180.00 Clergy Offering $75.00 Certified Copies of Death Certificates .................. $20.00 Flowers $132.50 Hairdresser $30.00 TOTAL CASH ADVANCES AND SPECIAL CHARGES ........ $1437.50 Total Total Cost History. 06/23/2004 Secur Choice TOTAL AMOUNT DUE .................. $7506.50 $-6449.79 $1056.71 This statement is net and payable in full within 30 days of receipt. Please return this portion with your Remittance $ Amount Enclosed Service ID # 14305-118 Eleida B. Loy COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMIIERLAND Robert W. Lo~y_,__Linda Louise Fryer and Sandra Lee Mor~g~n, being duly sworn according fo law, deposes and says that they are the Executors of fha Estate of E_ 1.eid_a B. Loy late of South Middleton Township - .......................... ., Curnberlend County, Pa., deceased and that fha within is aD inventory made by the above-named persons ..... +k= ..:~ Executors o~ fha entire esfafe ~{ ~af~ decedenL cons;stUn9 o{ ah +he persona[ property and reaj estate, excep* rea~ estate outside f~e Commomwee~f~ o{ Pennsylvania. smd fhaf ~e ~gures opposite eac~ ;~em o{ f~e inventory r~p~esenf ~f's {air vaJue as of ~he da~e of dec~Hen+ s death. * ].~/~~~ before me, _.t.h 2004 I 1 I _ K~ S. No~i, No _t~y l'~iic J [ my ~i~ion E~s ~c. ~, 2007 ] ~pbert bO Greenfield D~ve, Carlisle, PA 17013 ~lnda Louis~Fryer, EXEcUtor P.O. Box 507, 687 Thompson St., Lemont, Sandra Lee Morgan~ E~ec~or 7 Carlton Avenue, Carlisle, PA 17013 Date o~ Death 17 06 2004 Day N, Jonth Year PA 16851 2, 3. 4. INSTRUCTIONS An ,nvenfory must be filed w;fhin 'three months -~ ..... Addifionai sheets may be af+acHe~ as fo personalty or realty See Article IV, Fiduciaries Act o~ 1949. (~ ~ '::" "' ~,: ~ ~'. Inventory of the real and personal estate of ELEIDA B. LOY deceased 1. Real Estate - 1042 Trindle Road, Carlisle, PA - Sold ........... 2. Cash on Hand ........................ 3. M&T Bank - Checking Account #1083287 .................... 4. M&T Bank - Savings Account #015004205335365 ................ 5. Auction Proceeds - Public Sale ....................... 118,000 206 4,996 35,600 7,834 166,~7 O0 09 85 52 '25 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004331 IRWIN ROGER B ESQ 60 W POMFRET ST CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 160-16-9662 FILE NUMBER: 2104-0624 DECEDENT NAME: LOY ELEIDA B DATE OF PAYMENT: 09/01/2004 POSTMARK DATE: 09/01/2004 COUNTY: CUMBERLAND DATE OF DEATH: 06/17/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 96,230.17 REMARKS: IRWIN & MCKNIGHT TOTAL AMOUNT PAID: 96,230.17 SEAL CHECK# 021484 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMIIERLAND Robert W. Loy,~_~_i__n_d_a~_Lo_u_i_s_e__F_r~yer and Sandra Lee Morgan, being duly sworn according fo law, deposes end says fhaf they are the Executors of fha Estate of Eleida B. Loy late o~ S-°~-t-h- Midd-l~e-t°n-T0wnsh-ip .............. Cumberland County, Pa., deceased and fhaf fha w~thin is an inventory made by the above-named persons , the sa~d Executors of the entire estate of sa;~ decedenL consis{.ing of ell ~,he personal prope~,~.! and real estate, except real estate oufs;de the Commonwealth of Pennsylvenia, and that the figures opposite each item of the Inventory r6presenf it's fair value es of fha date of deceHen+'s death. Sworn / [ My C~mi~ion Expi~ ~c. g, 2~7 J end subscribed before me, 2004 Rober~--~. Loy, Ex~c'ut°~ 60 Greenfield DrSve, Carlisle, PA 17013 Linda Louise Fryer, Executor P.O. Box 507, 687 Thompson St., Lemont, Sandra Lee Morgan, E~ec~Eor · 7 Carlton Avenue, Carlisle, PA 17013 Date of Death 17 06 2004 PA 168! 2. 3. 4. Day Month Year INSTRUCTIONS An inventory must be filed within three months a~{.er appointment of personal repre_~.aflve. · · . . · A supplement mven{.ory must be ~;led wifh;n fh;rty days of d;scovery of addiHonal a~s. Additional sheets may be attached es +o personalty or real+y See Arficle IV, Fiduciaries Ac{' of 1949. ? o Inventory of the real and personal estate of ELEIDA B. LOY deceased 1. Real Estate - 1042 Trindle Road, Carlisle, PA - Sold ............ 2. Cash on Hand ................................ 3. M&T Bank Checking Account #1083287 .................... 4. M&T Bank - Savings Account #015004205335365 ................ 5. Auction Proceeds - Public Sale ....................... TOTAL .................... 118,000 206 4,996 35,600 7,834 166,~7 00 09 85 52 COMMONWEALTH OF: PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD OO4331 IRWIN ROGER B ESQ 60 W POMFRET ST CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 160-16-9662 FILE NUMBER: 2104-0624 DECEDENT NAME: LOY ELEIDA B DATE OF PAYMENT: 09/01/2004 POSTMARK DATE: 09/01/2004 COUNTY: CUMBERLAND DATE OF DEATH: 06/17/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 t~6,230.17 TOTAL AMOUNT PAID' $6,230.17 REMARKS: IRWIN &MCKNIGHT SEAL CHECK//021484 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: Eleida B. Loy June 17, 2004 21-04-00624 To the Register: I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on July 8, 2004 . Name Address Robert W. Loy Linda Louise Fryer Sandra Lee Morgan 60 Greenfield Drive, Carlisle, PA 17013 PO Box 507, 687 Thompson St., Lemont, PA 16851 7 Carlton Avenue, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except __ Date: 07/08/2004 none . Signatui"e (?/~ IRWIN & McKNIGHT Name Roger B. Irwin, Esquire Address 60 West Pomfret Street Carlisle, PA 17013 Telephone (717) 249-2353 Capacity: X __ Personal Representative __ Counsel for Personal Representative STATUS REPORT UNDER RULE 6.12 Name of Decedent: ELEDA B. LOY Date of Death: JUNE 17, 2004 No. 21-04-00624 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: X 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 the personal representative file a final account with the Court? Yes X 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? X Yes No do Date: r....~ 11/11/2004 Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report. Signatu / IRWIN &~cKNIGHT Roger B. Irwin, Esquire Name (please type or print) 60 West Pomfret Street Address Carlisle, PA 17013 City, State, Zip (717) 249-2353 Telephone Number Capacity: X Personal Representative Counsel for Personal Representative BUREAU OF INDIVIDUAL TAXES /NHERZTAHCE TAX DIVISION DEPT. 280601 HARRXSBURG, PA 17128-0601 COHNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX RE¥-151~7 EX AFP C01-05) ROGER B IRWIN ESQ IRWIN & HCKNIGHT 60 W POMFRET ST CARLISLE DATE 11-01-2004 ESTATE OF LOY DATE OF DEATH 06-17-2004 FILE NUHBER 21 04-0624 COUNTY CUHBERLAND ACN 101 L Amount Raa~ttad ELEIDA B HAKE CHECK PAYABLE AND RENIT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF LOY ELEIDA B FILE NO. 21 04-0624 ACN 101 DATE 11-01-2004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schadule B) $. Closely HaZd Stock~Partnership Interest (Schadula C} ($) ~. Hortgagas/Notos Receivable (Schedule D} (~) 5. Cash/Bank Daposits/Hisc. Personal Proparty (Schedule E) 6. Jointly Owned Property {Schedule F) (6) 7. Transfers [Schedule G) {7) 8. Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/N/sc. Expansas (Schedule H) (9) 10. Dabts/Hortgage L/ab/litios/L/ans (Schadula Z) (10) 11. Total Daduct/ons 12. Nat Value of Tax Return 118/000.00 .00 .00 .00 48/657.71 .00 .O0 (8) 20,652.69 250.18 NOTE: To /nsura propar credit to your account, submit the uppar port/on of this fore with your tax payment. 15. lq. NOTE: 166,657.71 (11) 2B .g§2.87 (12) 145,754.84 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (1:3) Nat Value of Estate Subject to Tax (1~) :If an assessment ~as issued prevleusly, lines 14, 15 and/er 16, reflect figures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Aeount of Line lq at Spousal rate 16. Amount of L/ne 1~ taxable at Lineal/Class A rata 17. Amount of Line 1~ at Sibling rata 18. Amount of L/ne lq taxable at Collataral/Class B rata 19. Pr/nc/pal Tax Due TAX CREDITS: PAYNENT RECEZPT D/SCOUNT DATE NUNBER INTEREST/PEN PAID (-) 09-01-2004 CDO04SS1 $27.90 .00 145,754.84 ZF PAZD AFTER DATE /NDICATED, SEE REVERSE FOR CALCULAT/ON OF ADD/TIONAL /NTEREST. 17, 18 and 19 wlll (15) .00 x O0 = .00 (16) 145,754.84 x 045= 6,558.07 (17) . O0 X 12 = . O0 (18) .00 x 15 = .00 (x~)= 6,558.07 AHOUNT PAID 6,250.17 TOTAL TAX CREDIT 6,558.07 BALANCE OF TAX DUEI .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CRED/T' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECTZONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for 1ifa or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 9140), Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILLS, AGENT A refund of a tax credit, which mas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are avaiZebla at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-361-1050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-~0Z0 (TT only). Any party in interest not satisfied ~ith 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 this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17[18-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. any tax due is paid within three (3) calendar months after the dacadant's death, a five percent (51) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning mith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 1981 bear interest at the rate of six (613 percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1981 will bear interest at a rate Nhich 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 2004 ara: interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .000548 ~'~)'~'8-1991 11X .000501 ~ 91 .000147 1983 162 .0004~8 1991 91 .000247 ZOOZ 62 .000164 1984 112 .000301 1993-1994 72 .000191 2003 52 .000157 1985 131 .000356 1995-1998 91 .000247 Z004 41 .000110 1986 101 .000274 1999 7Z .000192 1987 101 .000174 ZOO0 71 .000191 --Xntarest is caXculated as follo~s: TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DATLY 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.