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HomeMy WebLinkAbout01-0763 .-- PETITION FOR PROBATE and GRANT OF LETTERS Estate of JUDY C. FRANKLIN No. also known as To: :2 }-Ol ..07".3 , Deceased Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania Social Security No. 195-38-7620 The petition of the undersigned respectfully represents that: Your petitioner, who is 18 years of age or older and the Executor named in the last will of the above decedent, date August 9, 1991 and codicil(s) dated: N/A (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 202 Steelstown Road, Newville, North Newton, Township, Cumberland County, Pennsylvania. (list street, number, and municipality) Decedent, then 54 years of age, died February 11,2001, at Carlisle Hospital, Carlisle, Pennsylvania 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: Decedent, at the time of her death, was married to Harry C. Franklin, the undersigned. 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 situated as follows: $ $ 0.00 $ $ $ WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith and the grant of letters Testamentary. ~ C ~~. HA~RANKL 202 Steelstown Road Newville, P A 17241 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) SS COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent petitioner will well and truly administer the estate according to law. ~~ c;f~. HARRY . FRANKLIN Sworn to or affirmed and subscribed before me this 16tlldayof August ~ ~ 01 ~~L L~~~ Mary C is Regis er Hfdj. /7- /-.;? ~ NO. 21-01-0763 Estate of JUDY C. FRANKLIN, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW August 17th ,2001, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated August 9, 1991, described therein be admitted to probate and filed of record as the last will of JUDY C. FRANKLIN; and Letters Testamentary are hereby granted to HARRY C. FRANKLIN. FEES Probate, Letters, Etc. ........... $ 18.00 Short Certificate(s) ...1........ $ 3.00 Renunciati on ....................... $ x-Pages (3) $ 9.00 JCP TOTAL $ 5.00 Filed.... .~l!.~~.~... ~.?~ ~ .?~.~.~... ..?.. .~.~.: .~.~.... .. 9Jtr e. ~MV~J Register of Wills - Mary C. Lewis / ~~ Richard L. Webber, Jr., Esquire Attorney I.D. No. 49634 19 Brookwood Avenue, Suite 106 Carlisle, PA 17103-9142 (717) 249-5373 F:\User Folder\Firm Docs\Estates\2358-ltest MAILED LET'I'ERS 'TO ATIORNEY ~'''~ -:,n.; C;,',~t:; This is to certify that the information here given is correctly copied from an original certificate of death dul~ filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filmg. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. 2L- ~. ~".. &.t"~\.h~ Local Registrar Fee for this certificate, $2.00 p 6948269 FEB 1 3 2001 Date 21-01-0763 OS.; 03 Rev. 2117 COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · "ITAL RECORDS CERTIFICATE OF DEATH 54 v... Franklin UNDER I DAY -...! 101....... SEll DAlE OF DEATH ._. 0... '_1 NAME OF DECEDENT IFwsl. M""'.l.., ,. Judy C. AGE (lnr 8or1r>claYl UNDER , YEAR - Days 11 2001 BIRTHPI.ACE (CIy and S- 01 fOl_ Councrv' So COUNTY OF DEATH ~o ~\ .. Cumb DECEDENT'S USUAl OCCUPlVION (~"=::~O:::::~:'r . 11L Homemaker 11~ DECEDENT'S lolAlUNG ADORESS (SIrMl. Cily(lOwn. ~ ZopCode' 17lt. Cur.tP Old - ... in . ........7 17...0 :;..~.:::'" MOTHER'S NAMI! IF... _. _Sur....... '4. 17c.0 ...._....11\ MAAtTAl STRUS._ N_Monlecl. -. 0hGced lSl>acIYI M SUfMVlNG SPOUSE ,I _. ~ maooon name, Franklin ,.. FRHER'S NAME CF"..... 101_. LatI) 202 Steelstown Rd Newville, Pa. 17241 DECEDENT'S ACTUAl RESIDENCE ISae ..-..::llCWW an__ 17.. Slate N. ..... ...,...... [ :. d. WERE AUTOPSY FINDINGS ~E PAIOA 10 COMP\.ETlON OF CAUSE OF IlERH1 2t. I Appra_ '-- :--- I I NoI'iI PART I: Olllar IignilIcaM _ --.g1O_. but ....1ftUlIln9 in 1M ~_.... in.1W'T I. DUE 1\) lOA AS A CONSEOUE NeE Of): MANNER OF DEATH DATE OF INJURY llolonlll. Day, -I TIME OF INJURY INJURY R WORK7 DESCRIBE HOW INJURY OCCURflEO. _II - m o o Hom_ Pending -igaIlon o o o PlACE OF INJURV. AI home. to,,". ...... ICClOly. _. M. ...-.... Ole. lSpecoM _. ... 0 NoD ...0 NoD Suic:lde ~ "'" be ""'0"'''''''' o -- - CUlT..... fC"<<k only anal "CUlTIFTlNG P1fYSIClAN (PII_ tortlyong c:auw rJ".alIl _ _.. ""....,.... has DfClnOllnta<l de.'" IIlO t_lId "_ 23) TO..._oI...y-nowlod9a..___tD...cauM(s'.ndm.........tat................................................. . :no 'I'IIONOUNClNG AND CERTIFYING PHYSICtAH (PIIysoc:Jan t>olIl pranounc"'9 ClNIIl and cOf10fy0nQ to c:ause olllea"'l To Ihe..... Of my knowtedge, cteattt occurred .t the tIIne. dale. and place. and due 10 the caUM(a) and mann., .1 ....ect.. . . . . . . . . . . . . . "III1EDtCAL EXAMINER/CORONER On the b..'. ole..mln.tlon Incllor Inve.tlg.tion.ln my opinion. d..th occurred.t '"e time, dlle. Ind plIC., ond due to '"e elu"(.llnd menn.. .. stllocl.. , . . . . . . . . . . . . . . . . . . .. .. .. . . . . . .. . . . .. . . . . .. . . . . . . .. . . . . . . . .. .. . . . .. . . . .. .. .. . .. .. . .. . .. . . .. .. .. . 31.. REGISTRAR'S SIGNATURE AND N ~ \ Id" llDI 32. DATE FilED (M"",,,. Oa~' 34. ~~ TI..J.4 (Ol..(......J) (A ll-l,..I'SL.i fleSt'I'rAt., o \~ dO()l ( - F:\User Folder\Finn Docs\Estates\2358-1cert.not.wpd CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: JUDY C. FRANKLIN Date of Death: February 11,2001 Will No. 2001-00763 To the Register: I certify that notice of 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 August 17,2001. Name Address Harry C. Franklin 202 Steelstown Road, Newville, P A 17241 Notice has not been given to all persons entitled thereto under Rule 5.6(a) except - N/A Date: SI).lltJl ?\..") /L'~~ Name - Richard L. Webber, J . Address - 19 Brookwood Avenue, Suite 106 Carlisle, PA 17013-9142 Telephone (717 ) 249-5373 Capacity: Personal Representative X Counsel for personal representative i . t5l'-OI-07~ 3 1JIast l1Iill aM ffiestamtttt I, JUDY C. FRANKLIN, of North Newton Township, Cumberland County, Pennsylvania, revoke my prior wills and declare this to be my last will: FIRST: PAYMENT OF EXPENSES - I direct that the expenses of my last illness and funeral be paid from my estate as soon as may conveniently be done. SECOND: BEQUEST - I give, devise and bequeath all my property, whether real or personal, tangible or intangible, together with all insurance policies thereon, unto my husband, HARRY C. FRANKLIN, provided he shall survive me by thirty (30) days. In the event my husband fails to survive me by thirty (30) days, I then give, devise and bequeath all my estate whether real or personal property, tangible or intangible, together with all insurance policies thereon to my children, JOEL HOSTETTER, EDWARD C. FRANKLIN, and HEIDI JO FRANKLIN, provided they shall survive me by thirty (30) days, in as nearly equal shares as possible, per stirpes, with the exception of the following specific items that I give and bequeath to the respective persons: My grandmother's quilt, my jewelry, and my glass doll that was given to me by my grandfather to HEIDI JO FRANKLIN; My husband's grandmother's quilt to EDWARD C. FRANKLIN; and My camel back trunk to JOEL HOSTETTER. THIRD: PROTECTIVE PROVISION - To the greatest extent permitted by law, before actual payment to a beneficiary, no interest in income or principal shall be (i) assignable to a beneficiary or (ii) available to anyone having a claim against a beneficiary. FOURTH: DEATH TAXES - All federal, estate and other death taxes payable on the property forming my gross estate, whether or not it passes under this will, shall be paid out of the principal of my probate estate just as if they were my debts, and none of those taxes shall be charged against any beneficiary. This provision shall not apply to any property over which I have a general power of appointment for federal estate tax purposes. PAGE 1 FIFTH: EXECUTOR - I appoint my husband, HARRY C. FRANKLIN, Executor of my Will. In the event of the death, resignation, renunciation or inability of my husband to act as Executor, I appoint my children, Executors of this, my will. Neither my Executor, nor any successor shall be required to give bond. SIXTH: GUARDIAN - I appoint EDWARD C. FRANKLIN guardian of the persons of any minor beneficiaries under this will. I hereby relieve EDWARD C. FRANKLIN and his or her successor from the necessity of posting security in connection with his or her duties as such in any jurisdiction in which he or she may be called upon to act, insofar as I am able by law to do so. SEVENTH: TRUSTEE - I appoint EDWARD C. FRANKLIN Trustee of the trust created by this, my Last will and Testament. I hereby relieve said Trustee from the necessity of posting security in connection with the duties as such in any jurisdiction in which he or she may be called upon to act, insofar as I am able by law to do so. EIGHTH: TRUST - I hereby direct that any share or shares of my estate which passes to a minor be held in trust on the following terms and conditions: A. The Trustee shall pay quarterly, or more often, such amounts of income and principal as it shall deem necessary for the support, maintenance and education of the beneficiary, including post secondary school education, colleges or vocational school. B. Said trust to terminate when the beneficiary reaches the age of twenty-one (21) years. C. All accrued income and principal shall be distributed to the beneficiary upon termination of the trust. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of August, 1991. q f( ~ (!'~VJr~ (SEAL) JUD C. FRANKLIN, Testatrix PAGE 2 In our presence, the above-named Testatrix signed this and declared it to be her will, and now, at her request and in her presence and in the presence of each other, we sign as witnesses: I!J/Mrl ;12 ~~/ ./.hi4/ /w~lj_ STATB OF PENNSYLVANIA : SS COUNTY OF CUMBERLAND . . I, JUDY C. FRANKLIN, having been duly qualified according to law, acknowledge that I signed the foregoing instrument as my Will, and that I signed it as my free and voluntary act for the purposes therein expressed. PAGE 3 We, having been duly qualified according to law, depose and say that we were present and saw JUDY C. FRANKLIN sign the foregoing instrument as her Will; that she signed it as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing and at her request signed the will as witnesses; and that to the best of our knowledge she was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. /rZ~~ It! ~ ~kmI L1~)!-e- Subscribed, sworn to or affirmed, and acknowledged before me by the above-named Testatrix and by the witnesses whose names appear opposi te on this 9-/:1, day of August, 1991. 4/ /7 112 ~' ~,oL I-j~M-~ Notary Publi r- ~ N~.ita:)z:i Seal Helen B. Shu:er:berger. Notary Public NCi1n r\.:;~\v\on l"V'fp., Cun,bsr:arid County fv1y Ccmr;j~~iGn E;q.):~es jJly 3, 1995 Mern5er,- Pel1nsyrvania ASsoa&:lSn of Notaries PAGE 4 NOTICE TO: Richard Webber FROM: Kirk Sohonage, Solicitor for the Register of Wills DATE: January 14, 2005 SUB: Additional Probate Fees Decedent: Judy Franklin Estate No.: 21-01-763 In an annual review of all estates and accounts, it has come to our attention the above listed estate owes additional probate fees in the amount of $ 62.00. Our records indicate that you are the personal representative or counsel for the same in the above listed estate. Probate fees are estimated at the time of petitioning for letters. Final probate fee amounts are determined by the value of the estate as reported on the inheritance tax return filed in our office for the Department of Revenue. The additional probate fee should be made payable to "Register of Wills" and be forwarded in the enclosed envelope within 15 days of this notice. If you feel you have received this notice in error, kindly contact the Register of Wills directly at (717) 240-5411 and she will be happy to review the matter. ( g" REGISTER OF WILLS~ CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 Name of Decedent: Judy c. Franklin Date of Death: August 17, 2001 will No. 2001-763 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 No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: January 2005 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 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 No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. .--J ~ ---~ Signature I-/c-,^~n/ L_ ~l-I,,!>t<r ") iF . Name (Please type or print) WEIGLE & ASSOCIA~ES,-P.C. 126 East King Street Address Shippensburg~ PA 17257 ( 717) 532-7388 Tel. No. Da te: March 17, 2003 ~~ 'b~ O~ Capacity: Personal Representative x Counsel for personal representative (MAH:rmf/AM3) JRD/June 30, 1992/17858 " MAR 1 0 Z003 0/ 4 In Re: Estate of Judy C. Franklin Late of North Newton Township Estate No.: 21-2001-0763 ORPHANS' COURT DIVISION CUMBERLAND COUNTY PENNSYLVANIA NO: 21-2001-0763 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative Counsel for Personal Representative: Richard L. Webber, Esquire Date of Decedent's Death: 02-11-2001 Date of Delinquency Notice: 01-06-2003 The undersigned, Donna M. Otto, Register of Wills, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills on 01-06,2003, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 03-10-2003 Distribution: Personal Representative Counsel for Personal Representative Estate File . . If cJf ~.3 7':.3.i> . A heanng IS scheduled for at In Courtroom No.3. If the Status Report is filed prior to the hearing date, the hearing will automatically be~ed e ~~~ ~ <0'" .~ Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (71 7) 240 - 6345 ~ Date: 1/06/2003 FRANKLIN HARRY C 202 STEELSTOWN ROAD NEWVILLE, PA 17241 RE: Estate of FRANKLIN JUDY C File Number: 2001-00763 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 2/11/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: vFile Counsel Judge Certified Fee ..D c:J c:J c:J Return Receipt Fee (Endorsement Required) Restricted Delivery Fee (Endorsement Required) Postmark Here c:J M l.O ru Total Postage & Fe.s $ .~~~~~~'- - .?ktU:~~tl!!IL~~!(~:J.-=-fJF-----_...m Street, pt. No.: h# / f--> h'- 11(-... .~~~~_~~~!'!~:._ ..__.~W_ _ :-'---L-U_1.t;l;._d.~-' .C__ - -- ---.-.. -- --- CIty, St8t~j4 . r L.~....n /?- /'7 YL ./ k4t<-<,.:. ~ JoI-~t1- / /J . , M c:J CJ l"- SENDER: COMPLETE THIS SECT/ON . Complete items 1 t 2, and 3. Also complete ite,m 4 if Res!ricted Delivery is desired. . PnQt your name and address on the reverse L:m ~o that we can return the card to you. . Attach this card to the back of the mail piece, or on the front if space permits. 1. Article Addressed to: .. . ", cfUM~ tLadM, ~ I~ er~"O,.lltai AJJ-H-'-Jv.7k.:y ~ 17;;S-') 2. Article Number (Transfer from service label: _-.Jl"'U.:a.:a':IJ..~"1J!l8IL.RDJ.l.'J..j'J::U' A. Signature x B. Received by ( Printed Name) D. Is delivery address different from item 1? 0 Yes If YES, enter delivery address below: 0 No 3. Se~ce Type e:( Certified Mail o Registered D Insured Mail D Express Mail D Return Receipt for Merchandise DC.a.D. 4. Restricted Delivery? (Extra Fee) DYes 7001 2510 0006 5862 1446 1 O~595.02.M.0835 Domestic Return Receipt EV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 COUNTY CODE HARRISBURG, PA 17128-0601 0 1 0763 - YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER r- Franklin, Judy C z 195-93-8762 UJ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) t"l THIS RETURN MUST BE FILED IN DUPLICATE WITH THE UJ ~ 02-11-2001 03-19-1946 '" REGISTER OF WILLS I:] IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 161-34-2242 8 Z Franklin , Harry C ~X1 1. Odginal Return 2. ~ Supplemental Return ii~ 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-82) ~X ] 6. Decedent Died Testate (Attach ,~, ~ 7. Decedent Maintained a Living Trust (Attach copy of Will) copy of Trusl) ~ 9. Litigation Proceeds Received ~l 10. lS _~3~l_~;~laPn~_el_r~5)Credit (date of death between 3. Remainder Return (date of death prior to 12~13-82) 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch O) ~IAME Richard L. Webber, Jr. Esquire, :IRM NAME (If applicable) Weigle & Associates, P.C. ~ELEPHONE NUMBER 717-532-7388 COMPLETE MAILING ADDRESS 126 East King Street Shippensburg, PA 17257 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 (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) PI 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 ) None`' None None None 48,155.35 None None 4,180.50 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) OEFICtAL USE ONLY (8) 48,155.35 (11) 4,180.50 (12) 43,974.85 (13) 0.00 (14) 43,974.85 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 43,974.85 or transfers under Sec. 9116(a)(1.2) x .00 (15) 0.00 0.00 0.00 0.00 16. Amount of Line 14 taxable at lineal rate 0.00 x .045 (16) 17. Amount of Line 14 taxable at sibling rate 0.00 x 18. Amount of Line 14 taxable at collateral rate 0.00 x 19. Tax Due 20. ~ .12 (17) .15 (18) (19) 0.00 Copyright 2002 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-001 Decedent's Complete Address: tSTREET ADDRESS 202 Steelstown Road TY Newville ISTATE PA 1zIP 17241 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 Har.ry Franklin URE OF P~SON RESPONSI~ FOR I--~LI~IG i~ETURN SIGNATURE O~EPARER 0TH~HAN REPRESEN~IVE Richard L Webber, Jr., Esquire Total Credits (A + B + C) (2) (1) 0.00 0.00 126 East King Street Shippensburg, PA 17257 For dates of death on or after July 1 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §91'16 (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 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 decedenrs 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 wth the decedent whether by blood or adoption. DATE DATE 202 Steelstown Road Newville, PA 17241 ADDRESS ADDRESS 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. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.0 0 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.0 0 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; .................................................................................. [] El b. retain the right to designate who shall use the property transferred or its income; .................................... ~ ~ c. retain a reversionary interest; or .................................................................................................................. ~ ~ d. receive the promise for life of either payments, benefits or care? .............................................................. ~ ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ~ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... ,~ [x~ 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. Under penalties of perjury, I declare that I have exam ned this return, including accompanying schedules and slatements, and to the best of my knowledge and belie~ it is tree, correct and complete. Declaration of preparer other than the personal representative is based on all informa~on Of which preparer has any knowledge. ' SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Rev-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Franklin, Judy C I FILE NUMBER 21-01-0763 Include the proceeds of litigation and the date the proceeds were received by the estate. All prope~y jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Proceeds from survival action filed to Docket #04-1423 Civil Term of the Court of Common Pleas of Cumberland County, Pennsylvania, received on or about May 20, 2004 TOTAL (Also enter on Line 5, Recapitulation) (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. VALUE AT DATE Of DEATH 48,155.35 48,155.35 Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+ (12-99) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Franklin, Judy C SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS I FILE NUMBER 21-01-0763 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUN~-~[AL EXPENSES: DESCRIPTION None ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip 17241 Year(s) Commission paid Attorney's Fees See continuation schedule(s) attached Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Harry C Franklin Street Address 202 Steelstown Road city Newville State PA Zip 17241 Relationship of Claimant to Decedent Spouse See continuation schedule(s) attached Probate Fees See continuation schedule(s) attached Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) AMOUNT 500.00 3,500.00 35.00 145.50 4,180.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-98) CO{~V~)NWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Franklin, Judy C SCHEDULE H-B2 ATTORNEY'S FEES continued FILE NUMBER 21-01-0763 ITEM NUMBER DESCRIPTION Richard L. Webber, Jr. Esquire - Attorney Fees Subtotal AMOUNT 500.00 500.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rev-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Franklin, Judy C SCHEDULE H-B4 PROBATE FEES continued FILE NUMBER 21-01-0763 ITEM NUMBER DESCRIPTION Cumberland County Register of Wills Subtotal AMOUNT 35.00 35.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B4 (Rev. 6-98) Rev-1802 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Franklin, Judy C SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued FILE NUMBER 21-01-0763 ITEM NUMBER 1 2 3 4 DESCRIPTION Valley Times-Star - Legal advertisement Cumberland County Register of Wills - Short Certificates Cumberland Law Journal Cumberland County Register of Wills - Filing fee for inheritance tax return Subtotal AMOUNT 54.50 6.00 75.00 10.00 145.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) REV-1513 EX+ (94)0) j~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Franklin, Judy C FILE NUMBER 21-0'1-O763 NUMBER I. U. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE 1'3I.C;TRIRI ITIC~klC; [include outright spousal distributions, and ............... transfers under Sec. 9116(a)(1.2)] Harry C. Franklin 202 Steelstown Road Newville, PA 17241 lounts for distributions shown above on lines 15 through 18, as approl RELATIONSHIP TO DECEDENT Do Not Ust Trustee{s) Husband )date, on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE AMOUNT OR SHARE OF ESTATE 43974.85 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98')' 21-01~0763 I, JUDY C. FRANKLIN, of North Newton Township, Cumberland County, Pennsylvania, revoke my prior wills and declare this to be my last will: FIRST: PAYMENT OF EXPENSES - I direot that the expenses of my last illness and funeral ~be paid from my estate as .soon as may conveniently be done. SECOND: BEQUEST - I give, devise and bequeath all my property, whether real or personal, tangible or intangible, together with all insurance policies thereon, unto my husband, HARRY C. FRANKLIN, provided he shall survive me by thirty (30) days. In the event my husband fails to survive me by thirty (30)' days, I then give, devise and bequeath all my estate whether real or personal property, tangible or intangible, together with all insurance policies thereon to my children, JOEL HOSTETTER, EDWARD C. FRANKLIN, and HEIDI JO FRANKLIN, provided they shall survive me by thirty (30) days, in as nearly equal shares as possible, per stirpes, with the exception of the following specific items that I give and bequeath to the respective persons: My grandmother's quilt, my jewelry, and my glass doll that was given to me by my grandfather to HEIDI JO FRANKLIN; My husband's grandmother's quilt to EDWARD C. FRANKLIN; and My camel back trunk to JOEL HOSTETTER. THIRD: PROTECTIVE PROVISION - To the greatest extent permitted by law, before actual payment to a beneficiary, no interest in income or principal shall be (i) assignable to a beneficiary or (ii) available to anyone having a claim against a beneficiary. FOURTH: DEATH TAXES - All federal, estate and other death taxes payable on the property forming my gross estate, whether or not it passes under this will, shall be paid out of the principal of my probate estate-just as if they were my debts, and none of those taxes shall be charged against any beneficiary. This provision shall not apply to any property over which I have a general power of appointment for federal estate tax purposes. PAGE 1 FIFTH: EXECUTOR - I appoint my husband, HARRY C. FRANKLIN, Executor of my Will. In the event of the death, resignation, renunciation or inability of my husband to act as Executor, I appoint my children, Executors of this, my Will. Neither my Executor, nor any successor shall be required to give bond. SIXTH: GUARDIAN - I appoint EDWARD C. FRANKLIN guardian of the persons of any minor beneficiaries under this will. I hereby relieve EDWARD C. FRANKLIN and his or her successor from the necessity of posting security in connection with his or her duties as such in any jurisdiction in which he or she may be called upon to act, insofar as I am able by law to do so. SEVENTH: TRUSTEE - I appoint EDWARD C. FRANKLIN Trustee of the trust created by this, my Last Will and Testament. I hereby relieve said Trustee from the necessity of posting security in connection with the duties as such in any jurisdiction in which he or she may be called upon to act, insofar as I am able by law to do so. EIGHTH: TRUST - I hereby direct that any share or shares of my estate which passes to a minor be held in trust on the following terms and conditions: A. The Trustee shall pay quarterly, or more often, such amounts of income and principal as it shall deem necessary for the support, maintenance and education of the beneficiary, including post secondary school education, colleges or vocational school. B. Said trust to terminate when the beneficiary reaches the age of twenty-one (21) years. C. Ail accrued income and principal shall be distributed to the beneficiary upon termination of the trust. IN WITNESS W~EREOF, I have hereunto set my hand and seal this day of August, 1991. · (SEAL) JUD~/ C. FRANKLIN, Testatrix PAGE 2 In our presence, the above-named Testatrix signed this and declared it to be her will, and now, at her request and in her presence and in the presence of each other, we sign as witnesses: STATE OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : I, JUDY C. FRANKLIN, having been duly qualified according to law, acknowledge that I signed the foregoing instrument as my Will, and that I signed it as my free and voluntary act for the purposes therein expressed. ~ JUDY~C. FRANKLIN, Testatrix PAGE 3 We, having been duly qualified according to law, depose and say that we were present and saw JUDY C. FRANKLIN sign the foregoing instrument as her Will; that she signed it as her free and voluntary act for the purposes therein expressed; that each of us in her .sight and hearing and at her request signed the Will as witnesses; and that to the best of our knowledge she was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. Subscribed, sworn to or affirmed, and acknowledged before me by the above-named Testatrix and by the witnesses whose'names appear opposite on this ~ day of August, 1991. Nota~-ial Seal Helen B. Shu!erL-~m-ger, Notary Public North Newton Twp., Cumberland County My' Comm'~kssion Expires July 3, 1995 Member, Pennsylv~qJa ~a~on of Notaries PAGE 4 HARRY FRANKLIN, individually and as the Administrator of the ESTATE of JUDY FRANKLIN, Petitioner WARNER LAMBERT CO., now known as WARNER-LAMBERT COMPANY, LLC Respondent · IN THE COURT OF COMMON PLEAS · CUMBERLAND COUNTY, PENNSYLVANIA : : :NO. : : :CIVIL ACTION - LAW : : : d ORDER OF COURT AND NOW, this ay of ,~/ of the foregoing Petition. IT IS HEREBY ORDERED that: ,2004, upon consideration 1. The above parties may compromise the action set forth in the Petition to Approve Settlement of Wrongful Death and Survival Actions for the principal sum of $275,000.00. 2. Harry Franklin, Administrator of the Judy Franklin, Deceased, is authorized to distribute the monies in this action as follows: ao Authorize the payment of counsel fees in the amount of $103,125.00 and costs in the amount of $1,125.98 to Handler, Henning & Rosenberg, LLP, from the funds due; Authorize the payment of costs in the amount of $10, 231.18 to Anapol, Schwartz, Weiss, Cohan, Feldman & Smalley, P.C.; and Direct distribution of the remaining net proceeds of the settlement as follows: .To the Petitioner for the wrongful death action, ~n the amount of $112,362.49; and ii. To the Estate of Judy Franklin, for the survival action, in the amount of $48,155.35. 261.157' WACHOVIA BANK, N.A. 3-50-310 ATTORI DELANCE¥ PLACE PHILADELPHIA, PA 19103 DATE NUMBER AMOUNT PAY *** FORTY-EIGHT THOUSAND ONE HUNDRED 05/20/2004 261157 *$48,155.35 FIFTY-FIVE & 35/100 DOLLARS TO THE ORDER OF HARRY FRANKLIN, OF THE EST. OF ,'00 E& & ~ 5 ?,' ADMINISTRATOR JUDY FRANKLIN, DEC'D ~:O 3 ~000 50 5~: ~OOO TRUSTACCOUNT VOID AFTER180DAYS ANAPOL, SCHWARTZ, WEISS, COHAN, FELDMAN AND SMALLEY, P.C. DATE TRUST NAME PAYTO HARRY FRANKLIN, DESCRIPTION ADM I N I S TRATOR AMOUNT 05/20/2004 Judy Franklin Account: 640105.00-3 TO EST. FRANKLIN SHW/SHW 48155.35 CHECK DATE 05/20/2004 CHECK NO. 261157 CHECK AMOUNT 48155.35 REV-1500 EX + (64)0) I- Z U.I C] ILl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 2806O1 REV-1500 INHERITANCE TAX RETURN HARRISBURG, PA 17128-0601 RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Franklin, Judy C DATE Of DEATH (MM-DD-YEAR) DATE Of BIRTH (MM-DD-YEAR) 02-11-2001 03-19-1946 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) Franklin , Harry C ~x~ 1. Odginal Retum L J 2. Supplemental Return ~ 6. Decedent Died Testate [ I 7. Decedent Maintained Trust (attach copy of Will) ~ copy of Trust) [] 9. Litigation Proceeds Received ~} I0 Spousal Poverty Credit (date of death between ·12-31-91 and 1-1-95) ~IAME Richard OFFICIAL USE ONLY FILE NUMBER 21 01 0763 COUN_TY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 195-93-8762 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIALSECURITYNUMBER 3. Remainder Retum (date of death pdor to 12-13-82) 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes 11 .Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS L. Webber, Jr. Esquire, =IRM NAME (If applicable) Weigle & Associates, P.C. rELEPHONE NUMBER 717-532-7388 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) ~} Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 126 East King Street Shippensburg, PA 17257 (1) None (2) None (3) None (4) None (5) 48,155.35 (6) None (7) None (9) 4,180.50 (lO) O,EFICtAL USE ONLY (8) 48,155.35 (11) 4,180.50 (12) 43,974.85 (13) 0.00 (14) 43,974.85 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 43,974.85 x .00 (15) 0.00 0.00 x .045 (16) 0.00 0.00 x .12 (17) 0.00 0.00 x .15 (18) 0.00 (19) 0.00 20. [~] Copyright 2002 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00: REGISTER OF WILLS, CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6. 12 Name of Decedent: Judy C. Franklin Date of Death: February 11, 2001 Will No. 2001-00763 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 x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: N/A 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: N/A 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 Cerk'of the Orphans' Court and may be attached to this report. Dante: Signature R-i~hard L. Webber, Jr.~ Esquire Name (Please type or print WEIGLE .& ASSOCIA_TES , _ P. C. 12'6' East King Street Address Shippensburg, PA ( 717 ) 532-7388 17257 Tel. No. Capacity: Personal Representative (MAH: rmf/AM3 ~ X Counsel for personal representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 RICHARD L WEBBER JR ESQ WEIGLE & ASSOCS 126 E KING ST SHIPPENSBURG PA 17257 CONHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-I~q7 EX AFP DATE 08-30-200q ESTATE OF FRANKLIN JUDY C DATE OF DEATH 02-11-2001 FILE NUHBER 21-~.~ 0765~. -~ CU~-'~LAN'~~=K ~ 2~ ~:L:~ COUNTY ACN 10~ HAKE CHECK PAYABLE AND RE,lIT PAYHENT TO: REGISTER OF LLS CUHBERLAND COi:COURT~IUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTTON FOR YOUR RECORDS ~ REV-1547 EX AFP ~01'03) NOTICE OF TNHERZTANCE TAX APPRAISENENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF FRANKLIN JUDY CFZLE NO. 21 01-0765 ACN 101 DATE 08-50-ZOOq TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATTON CONCERNING FUTURE TNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) 2. S~ocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) ($) ~. Hortgages/Notes Receivable (Schedula D) (~) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Proper*y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEHPTZONS= 9. Funeral Expenses/Ada. Cos~s/Nisc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. To,al Deductions 12. Ne~ Value of Tax Re~urn 15. 1~. Chari*abla/Governeen~al Bequests; Non-elected 9115 Trusts (Schedule J) Ne~ Value of Es~a~e Sub5ec~ ~o Tax 18~155.$5 .00 .00 NOTE: To insure proper .00 cred~ ~o your account, .00 sube[~ ~he upper portion .00 of ~his fore with your ~ax payment. .00 (8) q,180.50 q8,155.55 NOTE: .O0 (11) i .180.50 (la) qS,97q .85 (13) . O0 (1~) q5,97q.85 If an assessment was lssued previously, lines lq, 15 and/or 16, 17, 18 and 19 Nill reflect flgures that include the total of ALL returns assessed to date. (15) qS,97q.85 X O0 = .00 (16) .00 X Oq5 = .00 (17) . O0 x 12 = . O0 (18), . O0 x 15 = . O0 (19)= . O0 ASSESSHENT OF TAX: 15. Aeoun~ of L/ne lq e* Spousal ra*e 16. Anoun~ of Line lq ~axable a~ Lineal/Class A ra~e 17. Aeoun~ of Line 1~ a~ S~bling ra~a 18. Aeoun~ of Line lq taxable a~ Collateral/Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYMENT RECE/PT DISCOUNT DATE NUNBER INTEREST/PEN PAID (-) IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1~ NO PAYMENT IS REi~UIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY 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= PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 25 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 HILLS, AGENT 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-IS13). Applications are available at the Office o:. the Register of Wills, any of tho 23 Revenue District Offices, or by calling tho special Z4-hour answering service for forms ordering: 1-800-S6Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-$020 (TT only). 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 this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electian to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should 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. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. The 1SI 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 sane manner and in the the sams 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 one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear in[ares[ 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 Z004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .0005~8 ~)'~-1991 112 .000501 ~ 92 .000247 1983 162 .000438 1992 92 .000247 ZOOZ 6Z .000164 1984 112 .000301 1993-1994 7X .000192 2003 5Z .000137 1985 152 .000356 1995-1998 92 .000247 2004 42 .000110 1986 102 .000274 1999 7Z .000192 1987 lOZ .000274 ZOO0 7Z .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER 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.