HomeMy WebLinkAbout04-0671MARTSON DEARDORFF WILLIAMS & OTTO
TEN EAST HIGH STREET
CARLISLE, PENNSYLVANIA 17013
TELEPHONE (717) 243-334I
FACSIMILE (717) 243-1850
INTERNET www.mdwo.com
July 16, 2004
ATTORNEYS & COUNSELLORS AT LAW
WILLIAM F. MARTSON
JOHN B. FOWLER III
EDWARD L. SCHORPP
DANIEL K. DEARDORFF
THOMAS J. WILLIAMS*
IVO V. OTto III
GEORGE B. FALLER JR.*
CARL C. RiSCH
DAVID A. I~ITZSIMONS
DAVID R. GALLOWAY
ANTHONY W. LUCIDO
CHRISTOPHER E. RICE
HAND DELIVERED
Office of Register of Wi lis
Cumberland County Courthouse
Carlisle, PA 17013
Estate of Elizabeth R. Groce
SSN: 210-26-7309
Date of Death: April 23, 2004
Dear Clerk:
Enclosed with this letter is check number 1279 in the amount of $1,500.00 representing
payment of Pennsylvania Inheritance Tax in the above-referenced estate.
Will you please issue the appropriate receipt and forward it to me at the above address. I
thank you in advance for your prompt attention to this matter.
Very truly yours, ~;. 7
MARTSON DEARDORFF WILLIAMS & OTTO
Carl C. Risch ; ~
CCR/vlo
Enclosure
F \FILES~DATAFILE~ES IATES/60414 r ow iht xpayment
INFORMATION ADVICE ADVOCACY sm
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
BUREAU OFINDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17328-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11 96)
NO. CD 004168
RISCH CARL C
10 EAST HIGH STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 210-26-7309
FILE NUMBER: 2104-0671
DECEDENT NAME: GROCE ELIZABETH R
DATE OF PAYMENT: 07/16/2004
POSTMARK DATE: 07/1 6/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/23/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $1,500.00
REMARKS:
TOTAL AMOUNT PAID:
91,500.00
SEAL
CHECK# 1279
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
CeMMO.WEALT. O~PENNS~LV^.,A INHERITANCE TAX RETURN F'LEND""ER
DEPARTMENT OF REVENUE
o~.T 2~ RESIDENT DECEDENT 21 04 00671
HARRISBURG' PA 17128'0~J1 [ COUNTY CODE YEAR NUMBER
DECE-DENT'S NAME (LAST, FIRST, AND MIDDLE INmAL) ~ SOCIAL SECURITY NUMBER
i GROCE, ELIZABETH R. 2 i 0-26-7309
z~ ! DATE OF DEATH (MM-DD-YEAR) i DATE OF BIRTH (MM-DD-YEAR)
~3 THIS "ETBRN MUST BE ~iLED i~ DDPMCATE WITH THE
~ 04/23/2004 I 102/15/1915 , REGISTER OF WILLS
Q (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) [ SOCIAL ~URI~Y NuMB~
'~ 10.ginalReturn [] 2 Supplemental Return
.~,~. [] 4. Limited Estate [] 4a' FuturelntereslC°mpr°mise (date °f death affer12-12~82)
o ~ m [] 6 Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach
e. of Will) copy of Trust)
< [] 9 Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death be[ween
] 3 RemamderReturn(dateofdeathpriorto12-13-82)
[] 5 Federal Estate Tax Return Required
0 8. TotalNumberofSafeDepositBoxes
[] 11.Election to tax under Sec 9113(A) (Attach Sch O)
Carl C. Risch, Esquire
Martson Deardorff Williams & Oreo i Ten East High Street
~ELEPHONENUMBER ! Carlisle, PA 17013
717/243-3341
1. Real Estate (Schedule A) (1) None
(2)
(3)
(4)
(5)
(6)
(7)
None
None
None
1,420.00
57,813.01
None
(9) 13,035.92
(10)
(8) 59,233.01
(11) 13,035.92
(12) 46,197.09
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)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
46,197.09
46,197.09
16. Amount of Line 14 taxable at lineal rate x .045 (16)
2,078.87
x .12 (17)
x .15 (18)
(19) 2,078.87
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
Carlisle
STREET ADDRESS
421 North College Street
!STATE PA iZIP 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverly Credit
B. Prior Payments
C. Discount
3. Interest/Penafiy if applicable
D. Intemst
E. Penalty
1,500.00
78.95
Total Credits (A + B + C)
(1) 2,078.87
Total Intarest/Penalty (D + E)
(2) 1,578.95
(3) 0.00
4. If Line 2 is greater than Line I + Line 3, enter the difference. This is theOVERPAYMEN~ (4)
Check box on Page 1 Line 20 to request a refund
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) 4 99.92
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) 4 9 9.9 2
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 revemionary interest; or ...........................................................................................................
d. receive the promise for life of ether payments benefits or care? ...........................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
rece v ng adequate cons derat on? ................................................................................................................. [] []
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 benefic ary des gnat on? .......................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjunL 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
preparer other than the personal representative is based on all information of which preparer has any knowled_g~.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
Ri rd D. Groee 214 Cockley Drive
OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
bATE
SIGNATURE OF PREPARER O~HER TH~N R~PRESENYATIVE
ADDRESS
Ten East High Street
Carlisle, PA 17013
DATE
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 transfem to or for the use of the surviving spouse is 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes 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 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.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
~O.~o.~AL.. Or .E..SyLVAN,A PERSONAL PROPERTY
INHERrTANCE TAX RETURN
ESTATE OF GROCE, ELIZABETH R. FILE NUMBER
~ 21 - 04- 00671
include the proceeds of litigation and the date the proceeds were received by the estato. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
!
DESCRIPTION
Proceeds from sale of household goods and personal property
VALUE AT DATE OF
DEATH
1,420.00
TOTAL (Also enter on Line 5, Recapitulation) 1,420.00
'~ SCHEDULE F
COMMORW~LTN OE PE""SVLV^.~^ '
'""E"'T^"CE m RETURN JOINTLY-OWNED PROPERTY
RESIDENT DECEDENT
ESTATE
GROCE, ELIZABETH R. i FILE NUMBER
21 - 04- 00671
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A Richard D. Groce
B Carol A. Nigro
C Joan I. Rice
ADDRESS
214 Cockley Drive
Mechanicsburg, PA 17055
902 Chastian Road
Seffner, FL 33584
5050 Waggoners Gap Road
Landisburg, PA 17040
RELATIONSHIP TO DECEDENT
Son
Daughter
Daughter
JOINTLY OWNED PROPERTY:
Dr:~CRIPT ON OFP~OPERTY -- ' O
ITEM LETTER DATE Inc ude name of financa institution and bank account number DATE OF DEATH Yo O,F, DATE OF DEATH
NUMBER FTOERNJA~TNTi! ~Io~i~TE or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET I~'D"E~C~D~'S'S'Tirq.c~l DEcEVALUEIOFERESTDENT-S NT
estate. , '
1 A B,C T06/i0/~¢927I RJ~idenc; . sim;iJ ai 421 North Coiiege Streetl 1041000 .00: ! 25°/oi 26 ,000 .00
Carlisle, Cumberland County, PA, '
! ParcelNo.06-20-1798-164. Actual sale price, see
attached Settlement Statement
2
3
4
5
6
7
8
C
C
C
A
B
C
C
i 09/01/1967 M&T Bank checking account #415790
10/23/2001 M&T Bank savings account #I 5004198248253
07/06/2000 M&T Bank CD #31003910916518
07/06/2000 M&T Bank CD #31003910916568
107/06/2000 M&T Bank CD #31003919016592
~ 08/16/20001 M&T Bank CD #31003910976306
03/1994 2 $1,000 Series E Saving Bonds
! (see attached savings bond calcuator)
11,595.001 50%i 5,797.50
7,001.24[ 50% 3,500.62
13,126.61 ' 50%, 6,563.31
13,126.61 50%1 6,563.31
13,126.611 5o%1 6,563.31
2,472.321 50% 1,236.16
1,588.80i 50% 794.40
B
03/1994 2 $1,000 Series E Savings Bonds
see attached savings bond calcuator)
1,588.80 50%i 794.40
TOTAL (Also enter on line 6, Recapitulation) 57,813.01
,~ SCHEDtJLE H
RJNB~L~S&
COMMONWEAl. TH OF PENNSYLVANIA
ESTATE OF GROCE, ELIZABETH R. ! FILE NUMBER
21 - 04 - 00671
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Ewing Brothers Funeral Home, Carlisle, PA
2 Carol A. Nigro, travel expenses to attend funeral
9,166.50
400.00
ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Secudty Number(s) / EIN Number of Personal Representative(s):
Street Address
City State ~ Zip
Year(s) Commission paid
Attorney's Fees Martson Deardorff Williams & Otto (estimated)
Family Exemption: (If decedent's address is not the same as clairsant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees
State -- Zip
3,200.00
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Certified mailing, Department of Public Welfare
Register of Wills, filing fee, Inheritance Tax return
4.42
15.00
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
250.00
13,035.92
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GROCE, ELIZABETH R.
! ~served for misceilaneous tiling fee~and ~xpenses
FILE NUMBER
21 - 04- 00671
100.00
4 Removal of trash from property at 421 No. College Street
150.00
Page 2 of Schedule H
REV-l$13 EX.* (9,,00) ~
SCHEDULE J
COMMDNWmTH Or PENRSYLV^.~^ BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GROCE, ELIZABETH R.
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
][. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Richard D. Groce
214 Cockley Drive
Mechanicsburg, PA 17055
2 Carol A. Nigro
902 Chastian Road
Sneffner, FL 33584
3 Joan I Rice
5050 Waggoners Gap Road
Landisburg, PA 17040
FILE NUMBER
21 ~ 04- 00671
RELATIONSHIP TO AMOUNT OR SHARE
DECEDENT
oD .or km'r,'..,t,,~ OF ESTATE
Son
1/3 balance of joint
assets after payment
of estate expenses
Daughter
1/3 balance of joint
assets after payment
of estate expenses
Daughter
1/3 balance of joint
assets after payment
of estate expenses
II.
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
!NON-TAXABLE DISTRIBUTIONS: ~
=A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART I1- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
LAST WILL AND TESTAMENT
I, ELIZABETH R. GROCE, of the Borough of Carlisle, Cumberland County, Pennsylvania,
being of sound and disposing mind and memory, do hereby make, publish and declare this to
be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me
made.
1.
I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance
taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall
~::~be paid from my residuary estate as soon as practicable after my decease and as part of the
~L~administration of my estate. My Executor shall have no duty or obligation to obtain
~:z::1~:z:-~.~, reimbursement for any such tax so paid, even though on proceeds of insurance or other property
'~not passing under this Will.
2.
I give unto each of my eight (8) grandchildren the sum of Five Hundred Dollars
($500.00). In the event any of said grandchildren shall predecease me, I direct that his or her
legacy shall be divided equally among his or her siblings.
3.
All the rest, residue and remainder of my estate, both real and personal property, I give,
devise and bequeath in equal shares unto my three children, CAROL A. NIGRO, RICHARD
D. GROCE and JOAN I. RICE, absolutely.
4.
I nominate, constitute and appoint my son, RICHARD D. GROCE, as Executor of my
estate. In the event he shall be unable or unwilling to so act, then I nominate and appoint JOAN
I. RICE to act in his place.
5.
I direct that neither my Executor nor Executrix shall be required to file a bond to secure the
Page 1 of 3
E.R.G.
faithful performance of their duties in any jurisdiction.
6.
I authorize and empower my Executor or Executrix, in thei~ sole and absolute discretion,
to purchase or otherwise acquire and retain any investments of which I die seized or any real
or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose
of or grant options in regard to any or all property of any kind forming a part of my estate for
such terms and such prices as they may deem advisable; to borrow money for any purposes
connected with the protection and preservation of my estate; to mortgage or pledge any real or
personal property forming a part of my estate or to join in or secure the partition of same; to
compromise any claims or demands of my estate against others or of others against my estate;
to make distribution in kind and to cause any share to be composed of cash, property or
undivided fractional shares in property different in kind from any other share; and to execute
and deliver such instruments as may be necessary to carry out any of these powers.
IN WITNESS WHEREOF I have hereunto set my hand and seal this /O¥~ day of
,~_~, 1992.
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and
for her Last Will and Testament, in the presence of us, who at her request, have hereunto
subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each
other, l/~/fi~ /~//~//d~/~F 6~.'
Page 2 of 3
E.R.G.
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
I, Elizabeth R. Groce, Testatrix, 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; that I signed it willingly; and that I signed it as
my free and voluntary act for the purposes therein expressed.
Elizal~th R. Groce
Sworn or affmned to and acknowledged before me by ]Elizabeth R. Groce, the TestaLdx, this
Notary Public
COM2ViONWEALTH OF PENNSYLVANIA /
I~fnbe~y E. W~ser, Notmy Pubic
SS. Cadisle Bom Cumberland C,?nty J
My Commission Ex,res Dec. 2:~ ~ 995
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 saw Elizabeth R. Groce,
the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed
willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein
expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses;
and that to the best of our knowledge the Testatrix was at that time 18 or more year~ of age, of
sound mind and under no constraint or undue influence. . ~ a ~, / I
Sworn or affmned to and subscribed before me this ,/~:~ ¢~ay of
Notary'~Public
Page 3 of 3
Notarial Seal
~mbedy E. Wiser, Notary Pubic
Carlisle Bore, Cumberland
My Commission Exp~ Dc--c 23 995
^. Settlement Statement u.s. Delmdment of Housfn§ and U~n ~eel~m~t
B. T~ ~ ~n O~ ~. ~ R~. ~l (~)
1. ~ Z ~F~ 3. ~v.U~ ~Nu~ 7.~ ~ ~mn~Nu~
4. OVA ~ O~.l~. I ~-B~CK / ~ ~
F. NAME OF LENDER:
ADORE.SS:
Bantck, Clyde W. and Banick, Phyllis J.
2660 Walnu~ _n _~__~_ m Road, Carlisle, PA 17013
Grote, Richard D. arid Rice, Joan I.
Nlgm, Cm'ol A.
5050 W~loners Gap Road, Land~buq], PA 17040
N/A
G. PROPERTY ADDRESS:
42t N College St, Cadisle, PA t 70t3
Cadide BorouRh
H. SETTLEMENT AC4~IT:
PLACE OF SET[LE~ENT:
. SETTLEMENT DATE: ~
,J. m~UUARy OF BORROWER'S TRANSACTION:
Robert R. BMck
36 South Hanover Street, Carlisle, PA 17013
100. GRO~q .~-.m~. OL~I; DUE FROM BORROWER
103. e,%~t chames to bom~.~ (ane 1400)
104.
107. Ceur~ 09/23/04to12/3t~1. i I0~.
SUMMARY OF SELLER'S TRANSACTION:
400. GROS~ AMOUNT DUE TO ~;I/.F..R
104,000.00
t20. GROSS AMOUNT DUE FROM BORROWER 10%479.24
260. AMOUNTS PAID BY OR ON BEHALF OF BORROWER
201. Deposit or earnest money 10,000.00
203. F_xist~ ions) ~ sub~c~ ~ 503.
206. ,~6.
206. 506.
209. ,~.
Adiusmm~ ~r ~ unpaid bt
213. 513.
214. 514.
ZI5. 515.
216. 516.
217. 517.
218. 518.
219. 519.
220. TOTAL PAID BY/FOR BORROWER I 10,000.00
300. CASN AT SLrl'q'rFm:kq' FROM OR TO BORROWER
301. Gross ameent due from bmo,,~ ~m 1201 ~ 106479.24
302. Less amoefits ~fld by/fix bmrower ¢line 220) I 10~000.00
303. CASH FROM BORROWER [ 96~479.24
103.hz
692.12
110. 410.
t11. 411.
IIZ 412,
42~. GROSS AMOUNT DUE TO 8ELLE~ 104,795.74
500. REDUCI~ONS IN AMOUNT DUE TO SELLER
501. Excess Depmit (see Inslructlons)
Sel~anmnl c~ lo sdla'(~ne 14(X))
F:~tbq kmn{s) ta~m~ sublect to
Pa'~ ~4 Flint kkxtaaae Loan
~i.",.-- ~ l.~ rmpald by s~ler
10,000.00
1,971.39
520. TOTAL REDUCTION AMOUNT DUE SELLER
600. CASH AT SE'n'LEMENT TO OR FROM SELLER
11,g71.39
104,795.74
11,971.39
603. CASH TO SELLER
92,824.35
SETTLEMENT CHARGES
703. com~s~ ~id a Se~an~
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
804, Cledil Remd
1~05. ~hod T~ rm.~ ~
1101. $elgemer,¢ ~- clo~ fee
~Land~&Black~l,O,W&O
10100
1304. 04-06 sch Tm~ ~ to Darleae MWer, Tax Collector 699.03
1305.
1400. TOTAL 8ETr LEMENT CHARGES (eni~' ~n I~ 103, Sec~io~ J a~d ~2, ~-=c~. ~ 1,6~3.60: t,g7t.39
499 Mitchell Road, Millsboro, DE 19966 Mail Code 501-120
MDW&O
Attorneys At Law
10 East High Street
Carlisle, PA 17013
Phone (302) 934-2909
F mx (302) 934-2955
June 2, 2004
Re: Estate of Elizabeth R Groce
Social SecuritF: 210-26-7309
Date of Death: April 23,2004
Dear Sir or Madam:
Per your inquiry dated May 12, 2004, please be advised that at the time of death, the above-named decedent had on deposit
with this bank the following:
Type of Account
Account Number
Ownership (Names o~)
Opening Date
Balance on Date of Death
Accrued Interest
Total
Certificate of Deposit
31003910916518
Elizabeth R Groce
Joan I Rice
07/06/00
$12,871.83
$ 254.78
$13,126.61
Type of Account
Account Number
Ownership (Names oJ)
Opening Date
Balance on Date of Death
Accrued Interest
Total
Certificate of Deposit
31003910916568
Elizabeth R Grace
Richard D Grace
07/06/00
$12,871.83
$ 254. 78
$13,126.61
Type of Account
Account Number
Ownership (Names of)
Opening Date
Balance on Date of Death
Accrued lnterest
Total
Type of Account
Account Number
Ownership (Names of)
Opening Date
Balance on Date of Death
Acerued Interest
Total
Type of Account
Account Number
Ownership (Names of)
Opening Date
Balance on Date of Death
Accrued Interest
Total
Type of Account
Account Number
Ownership (Names of)
Opening Date
Balance on Date of Death
Accrued Interest
Total
Certificate of Deposit
31003910916592
Elizabeth R Groce
Carol A Nigro
07/06/00
$12,871.83
$ 254.78
$13,12661
Certificate of Deposit
31003910976306
Elizabeth R Groce
Joan I Rice
08/16/00
$2,442.59
$ 29. 73
$2,472.32
Checking Account
415790
Elizabeth R Grace
Joan 1 Rice
09/01/67
$11,591.11
$ 3.89
$11,595.00
Savings Account
15004198248253
Elizabeth R Grace
Joan I Rice
10/23/01
$7,001.13
$ .Il
$7,001.24
Savings Bond Calculator Page 1 of 1
Series
lEE Bonds
# Bonds Total Price
2 $1,000.00
Serial Number Issue Date Series
M61921583EE 03/1994 EE
M61921578EE 03/1994 EE
Denomination
$14,000 'J I
Serial Number
Issue Date
I
Total Interest Total Value
$588.80 $1,588.80
Issue Interest
Dehorn Price Interest Value Rate
$1,000 $500.00 $294.40 $794.40 2.38%
1,000 500.00 294.40 794.40 2.38%
YTD In~
$20.1
Next Final
Accrual Maturit3
09/2004 03/202~
09/2004 03/202~
Note Description
NI Not Issued
NE Not Eligible for Payment
P5 Includes 3-month interest penalty
ME Matured (Exchangeable for HH)
MN Matured (Not Exchangeable for HH)
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5/12/2004
Savings Bond Calculator Page 1 of 1
105/2004
Series
lEE Bonds
# Bonds Total Price
2 $1,000.00
Serial Number Issue Date Series
M61921591EE 03/1994 EE
M61921589EE 03/1994 EE
Denomination Serial Number
Totallnterest Total Value
$588.80 $1,588.80
Issue Interest
Denom Price Interest Value Rate
$1,000 $500.00 $294.40 $794.40 2.38%
1,000 500.00 294.40 794.40 2.38%
Issue Date
YTD In,
$20.1
Next Final
Accrual Maturit3
09/2004 03/202L
09/2004 03/202~
Note Description
NI Not Issued
NE Not Eligible for Payment
P5 Includes 3-month interest penalty
ME Matured (Exchangeable for HH)
MN Matured (Not Exchangeable for HH)
Please rate this service.
(Please print and/or save this page before submitting your survey)
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Savings Bond Calculator
;Sabmit survey , ~e~etI
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5/12/2004
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
BUREAU OF[NDIVlDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 004437
RISCH CARL C
10 EAST HIGH STREET
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 210-26-7309
FILE NUMBER: 2104-0671
DECEDENT NAME: GROCE ELIZABETH R
DATE OF PAYMENT: 09/29/2004
POSTMARK DATE: 09/29/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/23/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $499.92
TOTAL AMOUNT PAID:
$499.92
REMARKS:
CHECK# 10494
INITIALS: JA
SEAL RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG, PA 17128-0601
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-XSd7 EX AFP
CARL C RZSCH ESQ
HARTSON ETAL
10 E HIGH ST
CARLISLE
PA 17015
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
HAKE CHECK PAYABLE AND ,.R~NZT PAYHENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT*'~USE
CARLISLE, PA-17015 ..
CUT ALONG THIS LINE ~- RETAIN LONER PORTION FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF GROCE ELIZABETH R FILE NO. 21 0~-0671 ACN 101 DATE 11-22-200~
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 (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C)
q. Mortgages/Notes Receivable (Schedule D) (q)
6. Cash/Bank DeposAts/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage LiabA11tAes/LAans (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
15.
1~.
NOTE:
00
1/qZO.O0
57~815.01
O0
O0 NOTE: To insure proper
O0 credit to your account,
O0 sube/t the upper portion
of th/s form with your
tax payment.
(8)
15,035.92
.00
59,235.01
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Net Value of Estate Sub.~ect to Tax
]:f an assessment ~as issued previously, lines 14, 15 and/or
(11) 1:5.0~5.92
(12) ~6,197.09
(15) .00
(1~) ~6,197.09
16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
(15) .00 x O0 = .00
(16) ~.6,197.09 x Oq5= 2,078.87
(17) . O0 x 12 = . O0
(~8) .00 x 15 = .00
(19)= 2,078.87
ASSESSMENT OF TAX:
15. Amount of L/ne 1~ at Spouse1 rate
16. Amount of L/ne lq taxable at L/noel/Class A rate
17. Amount of Line lq at Sibling rate
18. Aeount of L/ne 1~ taxable at Collateral/Class B rate
19. Pr/nc/pal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
07-16-200q CDOOq168 78.95
09-29-200~ CD00R~$7 .00
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AMOUNT PAID
1,500.00
q99.9Z
TOTAL TAX CREDIT I 2,078.87
BALANCE OF TAX DUEl .00
TNTEREST AND PEN. .00
TOTAL DUE . O0
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS RE{~UIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)__~)
RESERVATION:
Estates of decedents dying on or before December 12, 198Z -- 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 Comeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the tawful Class B (cotIataral) rate on any such futura interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND
ODJECTIORS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act) Act Z5 of ZOO0. (72 P.S.
Section 91q0).
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 RILLS, AGENT
A refund of a tax credit) ehich ams nat requested on the Tax Return) may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available
online at wa~.revanue.stata.oa.us, any Register of Nills or Revenue District Office, or from the Department's
Iq-hour ansuering service for forms orders: 1-800-56Z-Z050~ services for taxpayers aith special hearing and/or
speaking needs: 1-80O-qq7-5OgO (TT only).
Any party in interest not satisfied ~ith the appraisment, alloaance or disallowance of deductions or assessment of tax
(including discount or interest) as sho~n on this Notice amy object aithin 60 days of the date of receipt of this notice
by filing one of the following:
A) Protest to the PA Department of Revenue) Board of Appeals. You may object by filing a protest online at
wwa.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you must receive a confirmation number and processed date frei the
Board of Appeals ~ebsita. You may also send a ~ritten pretest to PA Department of Revenue) Board of Appeals
P.O. Box Z81OZ1) Harrisburg, PA 171lB-lOll. Petitions may not be faxad.
8) Election to have the matter determined at the audit of the account of the personal representative.
C) Appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue)
Bureau of Individual Taxes) ATTN: Post Assessment Review Unit, P.O. Box Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6S05. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-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 (BI) discount of
the tax paid is a11o~ed.
The 1BI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed) and not
paid before January 18, 1996) the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of
death) to the date of payment. Taxes which became delinquent before January 1) 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after
January l) 198Z ail1 bear interest at a rate ahich will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq are:
Interest Dally Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ lOX .O00Sq8 ~'8-1991 X1Z ~ ~ 9X .O00Z~7
1985 16Z .000¢58 199Z 9Z .O00Z~7 ZOO2 6Z .O0016q
198q llZ .000301 1995-199~ 7Z .000192 2005 5Z .000157
1985 15Z .000556 1995-1998 92 .O00Zq7 2004 CZ .000110
1986 10Z .OOOZ7q 1999 7Z .00019Z
1987 lOX .000274 ZOO0 7Z .00019Z
--Interest is calculated
as folloas:
INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTN~)UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must ba calculated.