HomeMy WebLinkAbout03-0280 PETITION FOR PROBATE and GRANT OF LETTERS
also known as ~'ffo,~_.~.,,.7. DO. _,O~,/~°,-.~. TM To:'
Register of Wills for the
, Deceased. County of
Social Security No. ] '7 / - ,'~O - ,5",~'_~z-/ Commonweal-~h of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execute f~
in the last will of the above decedent, dated D .oJ.,z. ~ / '7
and (2' -- (/
in the
codicil(s) dated
named
, 19 ~x:~
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
h .Decendent was domiciled at death in ~c~ r'/,q ~e..,/'-/O_r3d County, Penn_sylyania, with
d-5 last family or principal residence at
(list street, number and muncipality)
Decen,qtent, then 0 (_v years 9f alge, died /~r7 r"F_. h ~ q It~ o2OO,~,
Except as follows, de~cedent-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:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows: ,/~ .-.2q. °foO
,r/ t
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters
theron. (testamentary: administration c.t.a.' administration d.b.n.c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~
COUNTY OF CL~nberland ) SS
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or al~f.,irr0ed and subscribed
~'Bpre.me t.his .31815 __ day of
{~ J ~arcn._. t%_., /,,:/~--,,~J 2003 l_
/
No. 21-2003-280
Estate Of Benjetnin M. Moyer, a/k/a Benjeinin M. Moyer JR, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW April 2nd, .... ~
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated July 17th 2989
described therein be admitted to probate and filed of record as the last will of
Benjamin M. Moyer, a/k/a Benja'nin M. Mover Jr.
and Letters Testemnentary ..
are hereby granted to Marqaret_l~. Handshew
?~ oD{3?[ in consideration of the petition on
FEES
Probate, Letters, Etc .......... $ 60.00
Short Certificates(3) .......... $ 9.00
Renunciation . ~.l) ........... $ 5.00 '
x-Pages (2) $ 6.00
JCP TOTAL . $tO. O0
Filed ...~;i.]:...2.nd: 2..0.0~3 ...... $ ~O.O~ ..
Donna M. O~{to', 1st Deputy ..~ ,~-v -- - / ~
A'FFORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
Called Executrix on
4/2/2003
RENUNCIATION
21-2003-280
In Re Estate of ~ 2 ~ ~O,_C~'~ (',, ~ ~ ~ k/~_-.~- ~,.
To the Register of Wills of
~-~ K3~- deceased.
County, Pennsylvania.
The undersigned ~i !C-~ .... L~ I~ I,~ ~J(~}~O~{-- (/~Oy~C~ of
the above decedent, hereby renounce(s) the fight to administer the estate and respectfully ask(s) that Letters
be issued to
WITNESS . hand'this ,3 I day of ~O~-"~ , 1~~
(Signature)
(Address)
(Signature)
(Address)
21-2003-280
LAW OFFICES OF
STEPHEN J. HOGG
401 E. LOUTHER STREET
CARLISLE, PA 17013
WILL OF
BENJAMIN M. MOYER
I, Benjamin M. Moyer, of Plainfield, Cumberland County,
Pennsylvania, declare this to be my last Will and hereby revoke
all prior mills and codicils.
1. I direct that all my just debts, funeral expenses, grave-
marker and administrative expenses shall be paid from my residuary
estate as soon as practicable after my death.
2. I direct that all inheritance, estate, transfer, success-
ion and death taxes of any kind whatsoever which may be payable by
reason of my death shall be paid out of my residuary estate.
3. I direct that my entire estate be distributed as follows:
me
I leave my entire estate of whatever nature and wherever
situate, including the tools and inventory of my business,
Ben's Small Engine Repair, to my daughter, Mildred K.
Moyer, should she survive me.
Should Mildred K. Moyer predecease me, I then give all
of my estate of whatever nature and wherever situate,
including the tools and inventory of my business, Ben's
Small Engine Repair, to my daughter, Margaret L. Handshew.
4. I appoint my daughter, Mildred K. Moyer, as Executrix of
this my last Will. If she should predecease me or cease to act in
such capacity, I name my daughter, Margaret L. Handshew to so serve.
5. The Executrix of this Will shall have the power to dis-
tribute my estate in kind or in cash, or partly in either.
6. I direct that no Executrix acting under this Will shall
be required to enter bond in any jurisdiction.
of
~xN~TNESS WHEREOF, I have hereunto set my hand this /?'~'~y
en~Jamin M. Moyer
LAW OFFICES OF
STEPHEN j. HOGG
401 E. LOUTHER STREET
CARLISLE, PA 17013
The preceding instrument consisting of this and one other
page mas on the day and date hereof signed, published and declared
by Benjamin M. Moyer as and for his last Will in the presence of us,
who at his request, in his presence and in the presence of each
other have subscribed our names as witnesses hereto.
LAW OFFICES OF
STEPHEN J. HOGG
401 E. LOUTHER STREET
CARLISLE, PA 17013
ACKNOWLEDGEMENT
Commonwealth of Pennsylvania
County of Cumberland
SS
I, Benjamin M. Moyer, the testator whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my last Will; and that I signed it willingly and
as my free and voluntary act for the purposes therein expressed.
Be~PJ'amin M. Moyer
Sworn to or affirmed and acknowledged
befor~me/~y
Benjamin
, 1989,
AFFZDAVZT
Commonwealth of Pennsylvania
ss
County of Cumberland
the witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and say the testator sign and execute the
instrument as his last Will; that the testator signed willingly and
executed it as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of
testator signed the Will as a witness; and that to the best of our
knowledge the testator was at that time 18 or more years of age, of
sound mind and under no constraint or undue influence.
Swor_~ to or affiA,~ed~d subscribed to before me by witnesses,
this /~.~- day of/_/.__~~ , 1989
L.._:.:?_LE.; '.. . ':LL.__I '
. . ..t-:,es i No tar, Pu~/Attorne~ j~
W3AON 'N NIN~CN3~
~0 99IM
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
' }
Name of Decedent: ~2-/7~r7-~ C_w72/ /P]~' /r~]t~C/'~/~ %///~-~'-
Willmo. ,~(~.~ 0~~ Admin. No. ~/-C~- 0~
To ~he Register:
I ce~ify ~a~ notice of (benefici~ inte~st) es~te ~dmi~str~tion required by Rule ~.6(a) of ~he O~hans' Cou~ Rules was
served on or mailed ~o the following beneficiaries of ~he above-captioned es~me on :
Name
Address
,/ - . )
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Capacity:
Signature
Name
Address ~.~ .~
Telephone~w7) ~-7~7(_~ -/_ap~
L~Personal Representative
Counsel for personal representative
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE
ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE.
Whether you will receive any money or property will be deter-
mined wholly or partly by the decedent's will. If the decedent
died without a will, whether you will receive any money or prop-
erty will be determined by the intestacy laws of Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, CARLISLE, PA
Estate No.
(Name and Address)
Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below.
The Decedent '-~ tqjC.,w-~, tq IQ5],
day of ~h'~Cff'C }c3 . . at
Pennsylvania.
The Decedent ~ __
died res e (with a Wi~
~e Decedent died intestate (without a Will).
The personal representative of the Decedent is
(name. ad.ess and telephone number).
died on the
If the Decedent died testate, the will has been filed with the Office of the Register of Wills of Cumberland County, 1
Courthouse Square, Carlisle, Pa. 17013. Phone No. 717-240-6345
If the Decedent died intestate, a Petition for the Grant of Letters of Administration was filed with the Office of the
Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, Pa. 17013. Phone No. 717-240-6345
A copy of the Will or Petition may be obtained by contacting the Register of Wills and paying the charges for duplication.
Date: Signature: '~'~,O~-~C.t~t~ '~l/'~ "~d/~(~)CC_4~.~
m~e (print) ~~0, ~ ~O~S~ ~Z
/
Telephone ~,V) ~ ~ ~~
Capacity: Personal Representative
Counsel for personal representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 28O601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD O03152
HANDSHEW MARGARET L
32 E MAIN STREET
NEWVILLE, PA 17241
........ fold
ESTATE INFORMATION: SSN: 171-30-5584
FILE NUMBER: 2103-0280
DECEDENT NAME: MOYER BENJAMIN M
DATE OF PAYMENT: 10/21/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/24/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $568.13
REMARKS:
TOTAL AMOUNT PAID:
MARGARET HANDSHAW
9568.13
SEAL
CHECK# 338
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
· **o,vvm . I REV- 1 500
~.~ .,~~ PENNSYLVANIA I
' DEPARTMENT OF REVENUE
~~ DEPT. 280601J INHERITANCE TAX RETURN
~HARR'S~U~~ESIDENT DECEDENT
~ DECEDENTS NAME (~ST, FIRST, ANO MIDDLE ~ ~
~ DATE OF DEATR (MM-DD-YEAR) ~ DATE OF BIRTH (MM-DD.YEAR)
(IF APPUCABLE) SURVIVING SPOUSE'S NAME (~ST, FIRST, AND ~IDDLE INITIAL)
UJ
Z
LU
C~
Z
o
uJ
.__d 1. Original Return
4. Limited Estate
8. Decedent Died Testate !A~cn copy of'/¢iil)
~-~9. Litigation Proceeds Received
E~2. Supplemental Return
~r'~ 4a. Future Interest Compromise idate of death after 12-12-82)
~---~ 7. Decedent Maintained a Living Trust (Attach copy of Trust)
~-~10. Spousal Poverty Credit (date of death between 12-31-91 and 'h1-95i
THIS SECTION MUST~LETED.
NA.
FIRM NAME (IfAppli~bte)
TELEPHONE NUMBER
1. Real Estate (Schedule A) (1)
2. Stocks and 8onds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
J'~ 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)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 1t)
13.
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
I-~3. Remainder Return dateofdeath pdorto 12-13-82)
~--~ 5. Federal Estate Tax Return Required
)_8. Total Number of Safe Deposit Boxes
[~11, Election to tax under Sec. 9113(A) fA~c, Scm C;
~D,. CTED;TO: ·
COMPLETE MAILING ADDRESS
E
O~ I omc,A~ us~ ONCr
O,l
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 FOE APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) x .0
16. Amount of Line 14 taxable at lineal rate x .0 __
17. Amount of Line t4 taxable at sibling rate x .12
18, Amount of Line 14 taxable at collateral rate x ,15
IBI ~7'0¢6.
(13)
(15)
(17)
(18)
19. Tax Due (19) ~"~--~ ~, ~
20. E~
Decedent's Complete Address:
Tax Payments and Credits.
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
D. Interest
ISTATE ZIP
Total Credits (A + B + C )
(2)
E. Penalty Total InterestJPenalty ( D + E ) (3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
(5)
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
1. Did decedent make a transfer and: ~
a. retain the use or income of the property transferred; ................................................................................. ......... []
b. retain the dght to designate who shall use the property transferred or its income; ............................................ []
c. retain a reversionary interest; or .......................................................................................................................... []
d. receive the promise for life of either payments, benefits or care? ...................................................................... []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death ~
without receiving adequate consideration? .............................................................................................................. []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined :his 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.
DATE
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
SIGNATURE OF PREPARER OTHER THAN REPRESENT/~"I'IVE
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[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
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 t~enty-one years of age or younger at death to or for the use of a natural parent, an adoptive paren
or a stepparent of the child is 0% F2 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 a
individual who has at least one parent in common with the decedent, whether by blood or adoption.
.~v-,~_~x.<,9~, ~ SCHEDULE A
COMMONWE^.T. OF PE".SY'V^.,^ REAL ESTATE
FILE NUMBER
ESTATE OF~,~ la~ [~ ~' ~~ ~ ~ ~/--D~- ~~
All real pro~ sole~ or as a tenant in common ~st b~e~ed at fair market value. Fair manet value is defined as the pd~ at which prope~ would ~ exchanged
~een a willing buyer and a willing ~ller, nei~er being mmpelled to buy or sell, bo~ having reasonable knowl~ge of the relevant fa~. Real prope~ ~ich is jointly-o~ed ~th right of
su~ivomhip must ~ disclosed on Sch~ule F.
ITEM
NUMBER
1.
DESCRIPTION
9'7 co)o
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
REV-15,07 EX+ (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
FILE NUMBER
ITEM
NUMBER
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
TOTAL (Also enter on line 4, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
'~' / SCHEDULE E I
COMMONWEA'THOFPENNSY,VAN~A / CASH, BANK DEPOSITS, & MISC,
INHERITANCE TAX RETURN m ..,.,.... ..........
ESTATE OF FILE NUMBEE
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
DESCRIPTION VALUE AT DATE
OF DEATH
TOTAL (Also enter on line 5, Recapitulation $
(If more space is needed, insert additional sheets of the same size)
~EV-1511El( + (1-'~7)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
u ,!i
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
FUNERAL EXPENSES:
5.
6.
7.
DESCRIPTION
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) ' ~ --~'~_
Social Security Number(s) / EIN Number of Personal Representative(s)
City- 'Y"~-~-['Y~ ~{_C- State '~'~ Zip
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Street Address '~ '~ ~',
S~te ~ Zip
Relationship of Claimant to De.dent
I
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
TOTAL (Aisc enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
STATUS REPORT UNDER RULE 6.17,
NameofDecedent: ~~j("~rY'~i~CI '~. I~c5].4~c-
Date of Death: 3-- ~,q - O~C~
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 )~
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 ~resentative file a final account with the Court?
Yes _ No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
Date:
Did the personal.rl:presentative state an account informally to the parties
in interest? Yes [~ No [~
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
SignatureY
N~e
Address /
Capacity:
Telephone No.
Personal Representative
Counsel for personal representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COHMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
MARGARET HANDSHEW
52 E MAIN ST
NEWVILLE PA 17~
. e? ..... ESTATE OF
DATE OF DEATH
FILE NUMDER
12 P1:47 COUNTY
ACN
05-08-2004
HOYER
05-24-2005
Z1 03-0280
CUHBERLAND
101
Amoun~ Rem J.'l:i=ed
REV-l[07 EX AFP (01-05)
BENJAMIN M
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, submJ~ ~he upper portion of ~h/s form wi~:h your ~ex payment.
CUT ALONG TH'rS L'rNE ~ RETATN LOWER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) #~ INHERITANCE TAX STATEMENT OF ACCOUNT ~
ESTATE OF MOYER BENJAMIN M FILE NO. Z1 03-0280 ACN 101 DATE 03-08-2004
THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHONN BELON
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE,, AND., ZF APPLICABLE.,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTHENT= 01-19-2004
PRINCIPAL TAX DUE= ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS)=
596.57
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
10-21-2003
01-24-2004
CDO0315Z
CD003498
.00
.10-
568.13
28.57
IF PAID AFTER THIS DATE] SEE REVERSE
SIDE FOR CALCULAT/ON OF ADD/TIONAL INTEREST.
( ZF TOTAL DUE IS LESS THAN $1]
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR))
TOTAL TAX CREDIT 596.60
~ALANCE OF TAX DUE .03CR
INTEREST AND PEN. .00
TOTAL DUE .03CR
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PAYMENT:
Detach the top portion of this Notice and submit aith your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGTSTER OF HILLS, AGENT.
-- If NON-RESIDENT DECEOENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): 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-ISiS). Applications are available at
the Office cf the Register of Hills, any of the 25 Revenue District Offices or from the Department's Iq-hour
answering service for forms ordering: 1-BOO-56Z-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-qq7-$020 (TT
REPLY TO:
questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of IndJvidua! Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 171ZS-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid aithin three (5) calendar months after the decedent's death, a five percent (SI) discount
of the tax paid is allowed.
PENALTY:
The lex tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016q. AIl taxes which became delinquent on and after
January l, 19aZ will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Oepartment of Revenue. The applicable interest rates for 19BZ through ZOOq arm:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .OOOSq8 1988-1991 llZ .00030! ZOOX 9Z .O00Zq7
1985 16Z .OOOq38 1992 9X .O00Zq7 ZOOZ 6Z .OOO16q
xgBq X1Z .O0030X X995-199q 7Z .O0019Z ZO0~ SZ .0001~7
1985 152 .000556 1995-1998 9Z .O00Z~7 200q 4Z .000110
1986 lOX .O00Z7q 1999 72 .O00lgZ
1987 9Z .O00Z~7 ZOO0 8Z .OOOZ19
--Interest is calculated as follows:
ZNTEREST= BALANCE OF TAX UNPAZD X NU~IBBR OF DAYS DELINQUENT X DAZLY ZNTBREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days
beyond the date of the assessment. Tf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVTDUAL TAXES
ZNHER/TANCE TAX DTVTSTON
DEPT. 280601
HARR[SDURG, PA 17128-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
RE¥-15~7 EX AFP (nl-5S)
MARGARET HANDSHEW
$2 E MAIN ST
NEWVILLE
PA 17241
DATE 01-19-2004
ESTATE OF HOYER BENJAMTN M
DATE OF DEATH 03-24-2005
FILE NUHDER 21 03-0280
COUNTY CUMBERLAND
ACN 101
Amount: Remit:tad
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGTSTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~> RETAZN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HOYER BENJAHIN HFILE NO. 21 03-0280 ACN 101 DATE 01-19-2004
TAX RETURN NAS: { } ACCEPTED AS FTLED { X} CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schadula A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closaly Held S~ock/Par~nership Zn~eres~ (Schadula C) ($)
4. Nor~gagas/No~as Racaivable (Schadula D) (4)
5. Cash/Bank Daposi~s/Hisc. Parsonal Proper~y (Schedule E) ($)
6. Jo/ntly Ownad Propar~y (Schadule F) (6)
7. Transfers (Schadula G) (7)
8. To~al AssaYs
APPROVED DEDUCTZONS AND EXENPTIONS:
9. Funaral Expanses/Ada. Cos~s/Nisc. Expanses (Schedule H) (9)
10. Dab~s/Nor~gaga Liabili~ias/L/ans (Schedule Z) (10}
11. To~al Deductions
12. Ne~ Value of Tax Ra~urn
25~000.00
00
O0
O0
2z300.00
O0
O0
(8)
7,575.00
6,468.00
(11)
(12)
13.
14.
NOTE:
Chiri~abla/Govarnaen~al Baquas~s; Non-elected 9115 Trusts (Schedule J) (13)
Na~ Value of Es~a~a Sub~ac~ ~o Tax (14)
Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
. O0 x O0 =
13,257.00 x 045=
· O0 x 12 =
. O0 x 15 =
(19)=
ASSESSMENT OF TAX:
15. Amoun~ of L/ne 14 a~ Spousal ra~e (15)
16. Aaoun~ of Line 14 ~axabla at L/naal/Class A ra*a (16)
17. Aaoun~ of L/ne 14 a* Sibling ra~a (17)
18. Aaoun~ of L/ha 14 taxable a~ Collateral/Class B rata (18)
19. Principal Tax Due
TAX CREDZTS:
PAYMENT RECE/PT
DATE
NUHBER
CDO0315Z
DISCOUNT
INTEREST/PEN PAZD (-)
.0O
10-21-2003
ANOUNT PAZD
568.13
TOTAL TAX CREDZT I
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
INTEREST IS CHARGED THROUGH 02-03-2004
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
NOTE: To insure proper
credi~ ~o your account,
subai~ ~he upper por~/on
of ~his fora ~i~h your
tax payment.
27,300.00
l~.O~3.OO
13,257.00
.00
13,257.00
18 and 19 will
.00
596.57
.00
.00
596.57
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL ZNTEREST.
568.13
28.44
.13
28.57
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REI~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR}, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTZONS.) ~
RESERVATION:
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CA):
OBJECTIONS:
ADN~N-
[STRATZVE
CORRECTIONS:
DISCOUNT:
PENALTY:
iNTEREST:
Estates of decedents dying on or before December II, 198Z -- [f any futura interest in the estate is transferred
in possess[on or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, tho Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes
at the tawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Sect[on Z1¢0 of the inheritance and Estate Tax Act) Act ZS of ZOO0. (72 P.S.
Section 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Nake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania inheritance and Estate Tax" (REV-IS15). Applications are available at the Office
of the Register of Hills) any of the Z5 Revenue District Offices, or by calling the special Z¢-hour
anseer[ng service for forms ordering: 1-800-562-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-BOO-¢¢7-3OZO iTT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount ar interest) as sheen on this Not[ce must object within sixty (60) days of race[pt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSlOZl, Harrisburg, PA 171g8-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appea! to the Orphans' Court.
Factual errors discovered on this assmssment should be addressed in writing to: PA Depart~ent of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 171Z&-0601
Phone (717) 787-6505. See page 5 of the booklet "instructions for inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
if any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (SI) discount of
the tax paid is allowed.
The lSZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time per[od 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 (13 day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016¢. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO5 are:
interest Daily interest Daily interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
19BZ ZOZ .0005¢8 1987 97. .000Z¢7 1999 77. .000192
1985 16Z .000¢58 1988-1991 llZ . 000501 ZOO0 8Z .000219
198¢ 11Z . 000301 1992 9Z . 0002¢7 ZOO1 9X . 0002¢7
1985 132 .000356 1995-199¢ 7Z .00019Z ZOOZ 62 .00016¢
1986 107. .00027¢ 1995-1998 9Z .000Z¢7 2005 5Z .000157
--interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DEL/N~UENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes daXinquent will reflect an interest calculation to Fifteen (15) days
beyond the date of the assessment, if payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
REV-1470 EX (6-88)
INHERITANCE TAX
COMMONWEALTH OF PENNSYLVANIA EXPLANATION
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 28O601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME FILE NUMBER
Benjamine M. Moyer 2103-0280
REVIEWED BY ACN
ANITA MCCULLY 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The value of the estate has been adjusted as the result of the correction of an error in
arithmetic.
A 2 & 3 These items have correctly been reported on Schedule E.
H Schedule H has been increased from $7,315.00 to $7,575.00 due to a correction in
arithmetic.
I 1 & 2 Debts have been moved from Schedule D and correctly reported on schedule I
ROW Page I
.
Register of Wills of Cumberland County
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
/3Lt7, /) rY> I /J .m.
J
YYf.1n-- h aLl dOO:<'
I
9tA.~q"')~ d. / -63 -{)~(SO
rrn. III?
/
;;St
Date of Death:
Estate No.: V
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes FfJ No 0
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete:
3. If the answer to No. I is Yes, state the following:
,
a. Did the personal representative file a final account with the Court?
Yes 0 No rp
,
b. file separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties in
interest? Yes 0 No 0
c. Copies of receipts, releases, joinders and approval offormal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: (-)- /'}. 4")
~Jf 7/r",dnAo~.)
Signatu
1nO-r;rrrl Hf1I7dsh-f (J
Name
r.::J
f.>'
,'?}
Address
E t1t1) r; sf,
/
Nt' I. IV / /Jz
'7/~ 39$ -/lIS
T epho e No.
Capacity: M Personal Representative
o Counsel for personal representative
J
JRDIJune 30, 1992/17858
Date: February 03, 2005
ORPHANS' COURT DIVISION
Margaret Handshew
32 East Main Street
Newville, PA 17241
'6e.r\\~ {'V\o~<-('
RE: Estate oft 18.Ie.......""t IIaud:slll.,1H
File Number: 21-03-0280
COURT OF COMMON PLEAS OF
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: 03/24/2005
Your prompt attention to this matter will be appreciated.
Thank you.
Sincerely,
~~
GLENDA FARNER STRA BAUGH
REGISTER OF WILLS
cc: File
Judge
vA