HomeMy WebLinkAbout03-0901 PETITION FOR PROBATE & GRANT OF LETTERS
o, ,',,o. 0 0 /
also known as To: Register of Wills for the
, deceased. County of Cumber/and
Social Security No. 167-14-9493 Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the Executor named in the Last Will of the above
decedent dated August 2, 1995 , and codicils dated none The Executor named none
died Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 9 Cedar Cliff Drive, Camp Hill, Lower Allen Township
Decedent, then 78 years of age, died
Mechanicsburq, Pennsylvania
October 20 ,2003, at
Messiah Village,
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 death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
9 Cedar Cliff Drive, Lower Allen Township, Camp Hill, PA 17011
$50,000.00
$
$130,000.00
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Sig ,, (s) d Residenc~e(§) o.f Petitig. D. er(s):
~,leh"h H. Klin.qler Jr. // ,7'
~..5~0 Harvest Lane ~//
Mechanicsburq, PA 17055
717-697-9510
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
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 representative of
the above decedent, petitioner(s) will well and truly administeCfh'~ estate accord~g to law./~
Sworn to or affirmcsd, L,and subscribed% .-~ ler~ ~
before me this k,PLJ day of
H. Klinq
October, 2003. ,
. ~ ~, I Re~ter
No. 21-03- ~0/
Estate of
JOHN H. KLINGLER SR.
, deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, October ~)1 ,2003, in consideration of the Petition on the reverse
side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
Auqust 2, 1995 described therein be admitted to probate and filed of record as the
Last Will of John H. Klinqler Sr. ; and Letters Testamentary are hereby
granted to John H. Klinqler Jr.
FEES
Probate, Letters, Etc ........ $.235.00
Short Certificates(-10- ) .... $.30.00
Renunciation(s) ........... $
JCP .................... $10.00
Other Will Pages (-4-) .... $12.00
TOTAL: .... $ 287.00
Filed .' ...........................
I~g~ster of Wills '
_ IRWIN & McKNIGHT
RO~, Esquire (06282)
ATTORNE-~up. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
~ Local Registrar
No. ~~ Date
2./87
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
,. John H.
Klingler, Sr.
Cumberland
,,,.Plumber/Maint.
550 Harvest Lane
Mechanicsburg,PA 17055
.Male ,367 -- 14 -- 9493 Dctober '2~, 2003
,Columbia,PA I,.
~pper Allen Twp~.l ~/~ ~"/[~q~ ,~.--o,-- .... ' ~hite
iFenn State Unlv I .~0f~, I ~s~v.~c~
,, ~2 ( ~') Widowed
CE~NT'S PA
~'~' ,~. ~.~ Cumberland '~
,,. John H. Klingler [,OT,E,'S,^U~,F.~,~.,.~S~.)
,, Martha E. Bowers
INFORMANT'S NAME (Type/Pt mO IiiN~OR~ANT.S MAILIN~ ADDRE~ (SWeM.
~. John H. Klin&ler Jr 550~u Harvest Lane,C~"'~"Mechanicsburg,ZeC°~ PA 17055
|Rolling Green Mem. Parkl Camp Hill. PA 17011
12''0' 12,.. -- -
~ AN AU'I1DPS¥
PERFORMED?
DUE TO (O~ AS A CONSEOUE NCE OF):
DUE TO (OR AS A CONSEOUE NCE 0~):
LAST WILL AND TESTAMENT OF
JOHN H. KLINGLER, SR.
I, John H. Klingler, Sr., of Lower Allen Township,
Cumberland County, Pennsylvania, declare this to be my Last Will
and Testament and revoke all Wills and Codicils previously made
by me.
ITEM I: I direct that all my legally enforceable debts and
funeral expenses, including all expenses of my last illness,
shall be paid from my residuary estate as soon as practicable
after my decease as a part of the expense of the administration
of my estate.
ITEM II: I bequeath any automobiles or motor vehicles I may
own at my death, my personal effects, such household goods if any
as may be my individual property and not the property of my wife
or owned jointly by me with her, and other tangible personal
property of like nature (not including cash or securities),
together with any existing insurance thereon, to my wife,
Winifred A. Klingler, providing she survives me by thirty (30)
days. Should my said wife predecease me or die on or before the
thirtieth day following my death, I bequeath such tangible
personal property and insurance thereon to my son, John H.
Klingler, Jr., of Mechanicsburg, Pennsylvania. Should my said
son predecease me I direct that the foregoing articles be sold at
public or private sale by my personal representative(s), and I
further direct that the net proceeds thereof shall be
administered and distributed as a part of the residue of my
estate.
ITEM III: I devise and bequeath the residue of my estate of
every nature and wherever situate to my said wife, providing she
survives me by thirty (30) days.
ITF~ IV: Should my said wife predecease me or die on or
before the thirtieth day following my death, I devise and
bequeath the residue of my estate of every nature and wherever
situate, including any property over which I shall have any power
of appointment, to my son, John H. Klingler, Jr., of
Mechanicsburg, Pennsylvania. Should my said son predecease me I
devise and bequeath the residue of my estate of every nature and
wherever situate in equal shares to my daughter-in-law, Doreen M.
Klingler, of Mechanicsburg, Pennsylvania, my granddaughter,
Andrea M. Klingler, of Mechanicsburg, Pennsylvania, and my
grandson, Justin H. Klingler, of Mechanicsburg, Pennsylvania.
Should any of the foregoing named persons predecease me, I devise
and bequeath his or her share of my estate in equal shares to the
remaining persons.
ITeM V: Should any person entitled to a share of my estate
not have attained the age of twenty-one (21) years at the time of
distribution to him or her, I devise and bequeath the share of
each such person to my Trustee hereinafter named, IN SEPARATE
TRUST, to hold, manage, invest and reinvest the share so
received, and the accumulation of income thereon, and to use and
apply the income and principal, or so much thereof as, in the
sole discretion of my Trustee, may be necessary or appropriate
for such beneficiary's support, health and medical care, and
education (including college education, both undergraduate and
graduate), or to make payment for these purposes, without further
obligation or responsibility to see to the proper expenditure
thereof, directly to such beneficiary or to any person taking
care of such beneficiary. Any principal or income not so applied
shall be distributed to such beneficiary absolutely when he or
she attains the age of twenty-one (21) years.
If he or she dies
before attaining age twenty-one (21), such share shall be
distributed to his or her personal representative(s), discharged
of the trust.
ITEM VI: All Federal, State and other death taxes payable
because of my death, with respect to the property forming my
gross estate for tax purposes, whether passing under this Will or
otherwise, including any interest or penalty imposed in
connection with such taxes, shall be considered a part of the
expense of the administration of my estate and shall be paid out
of the principal of my residuary estate without apportionment or
right of reimbursement.
ITEM VII: No beneficial interest under any of the trusts
held hereunder, whether in income or principal, shall be subject
to anticipation, assignment, pledge, sale or transfer in any
manner, nor shall any beneficiary have the power to anticipate,
encumber or charge such interest, nor shall such interest, while
in the possession of the Trustee, be liable for or subject to the
debts, contracts, obligations, liabilities or torts of any
beneficiary.
ITEM VIII: I appoint my daughter-in-law, Doreen M.
Klingler, Trustee of any trust established under this my last
Will. Should my said daughter-in-law fail to qualify or cease to
act as Trustee, I appoint Farmers Trust Company, of Carlisle,
Pennsylvania, Trustee.
ITEM IX: I appoint my said son, John H. Klingler, Jr.,
Executor of this my last Will. Should my said son fail to
qualify or cease to act as Executor, I appoint Farmers Trust
Company of Carlisle, Pennsylvania, Executor.
ITeM X: I direct that all fiduciaries acting under this
Will, whether or not named herein, shall not be required to give
bond for the faithful performance of their duties in any
jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal,
this ~Dday of ~ , 1995.
~[SEAL]
The preceding instrument, consisting of this and three (3)
other typewritten pages, each identified by the signature of the
Testator, was on the date thereof, signed, published and declared
by John H. Klingler, Sr., the Testator therein named, 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.
COMMONWEALTH OF PENNSYLVANIA :
: ss.
COUNTY OF CUMBERLAND :
We, John H. Klingler, Sr., Michael R. Rundle and Mary M.
Price, the Testator and the witnesses, respectively, whose names
are signed to the foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that the Testator
signed and executed the instrument as his last Will and that he
has signed willingly, and that he executed it as his free and
voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator,
signed the Will as witness and that to the best of his/her
knowledge the Testator was at that time eighteen years of age or
older, of sound mind and under no constraint or undue influence.
~ ~Tes/t/a~o/r~
Witness
Subscribed, sworn to and acknowledged before me by ~ohn H.
Klingler, Sr., the Testator, and subscribed and sworn to before
me by Michael R. Rundle and Mary M. Price, the witnesses,
Nota~Publ ic
JOHN H. KLINGLER, SR.
Michael R. Rundle, Esquire
FOV~LER, ADDA/~S, SHUOH3~RT & RUNDLE
ATTORNEYS AT LAW
28 SOUTH PITT S~TREET
CARLISLE, PENNSYLVANIA 17013
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
JOHN H. KLINGLER SR.
OCTOBER 20, 2003
21-03-0901
Date of Death:
Estate No.:
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on Febmary 9, 2004 .
Name Address
John H. Klingler Jr.
550 Harvest Lane, Mechanicsburg, PA 17055
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except __
Date: 02/09/04
IR N~cKNIGHT
Name Roger B. Irwin, Esquire
Address 60 West Pomfret Street
none .
Carlisle, PA 1~013
Telephone (717) 249-2353
Capacity:
X
__ Personal Representative
__ Counsel for Personal Representative
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT, 280601
HARRISBURG, PA 1712~0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT / - 3 ?
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Z John H. Klingler, Sr 167-14-9493
~j ·
f"t DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WiTH THE
U.I
O October 20, 2003 September 17,1925 REGISTEROFVVILLS
LU IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
LU
[] 1. Original Rstum
[] 4. Limited Estate
[] 6. DecedeatDiedTestate(^ttachcopyofW~)
[] 9. Litigati~nProosedsRsceived
[] 2. ~pplementalRetum
] 4a. Fature Intereat Cc~p¢crnise (date of death ~er 12-12-82)
[] 7. DecedentMaintainedaLivingTrust(At~achco~orwm0
[] 10, Spousal Pove~yCredit(dateoldeathbetw~en12o31.91 and1-1-95)
[] 5. Feda'al Estate Tax Ratum Required
0 8. Total Numba'd Safe Deposit Boxes
[] 11. ElectimtotaxuederSsc. 9113(A)(,~achsc~o)
THIS ,SEC fiON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Roger B. Irwin 60 W. Pomfret St
FIRM NAME (ff App~ca~)
Irwin & McKnight Carlisle, PA 17013
TELEPHONE NUMBER
717-249-2353
1. Real Estate (Schedule A) (1)
2. Slocks and Bonds (schedule B) (2)
l Closely Held Corporation, Par~ship or Sde-Propdstorship (3)
4. Mortgages & Notes Reosivable (Schedule D) (4)
5. Cash, B~nk Deposits & Miscatlanec, Js Persc~al Properly (5)
(Schedule E)
6. JointJy Owned Prepe~J (Schedule F) (6)
[] Separate Billing Requested
7. bret-Vivos Transfers & Misosllaneous Non-Probate Property (7)
(Schedde G or L)
8. Total Gross Aes~s (total Unes 1 - 7)
9. Funera~ E~eeses & Admini~at~ve Costs (Schedule H) (9)
10. Debts d Denedent, Ivl~tgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Unes 9 & 10)
1Z Ne~ ~alue d E..~ate (Line 8 minus Line 11)
13. Charitable end Governmental Bequests/S~c 9113 Trusts fa' which an eleoti~ to tax has not besn
mede (Schedule J)
14. Ne~ Vat ue Subject to Tax (Line 12 minus Une 13)
133,000.00
170,962.~4
47,364.91
36,100.73
OFFICIAL USE ONLY
(8) 387,428.58
25,239.72
1,651.90
(11) 26,891.62
(12) 360,536.96
(13)
(14) 360,536.96
SEE INSTRUCTIONS FOR APPUCABLE RATES
15. Arn~ d Une 14 taxable at the spcusal tax
rate, or trashes under Sec. 9116 (a)(12)
16. Amount d Une 14 taxable at lineal rate
17. Amount of Une 14 taxable at sibling rate
18. Amount d Line 14 taxable at collateral rate
19. Tax Due
x .o__ (18)
360,536.96 x .o 45 (16)
x .12 (17)
x .15 (18)
20. [] I CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
16,224.16
(19)
16,224.16
· · BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
$~ PA42021F I
Decedent's Complete Address:
151KbblADDRESS
c/o John H. Klingler,
550 Harvest Lane
crrY Mechanicsburg
ISTATE PA
IziP
Jr.
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty credit
B. Pdor Payments
C. Discount
16,100.00
811.21
3. Interest/Penalty if applicable D, Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater lhan Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page I 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.
(1)
A. Enter the interest on the tax due.
Total Credits (A + B + C) (2)
(3)
(4)
(5)
(5A)
(5B)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE,
Make Check Payab/e to: REGISTER OF IMLLS, AGENT
17055
16,224.16
16,911.21
687.05
0,00
0.00
PLEASE ANSV1ER THE FOLLO~NG QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. [:)id decedent make a transfor and: Yes No
a. mlain the use or income of the property transferred; ........................................ [] []
b. retain the dght to designate who shall use the properly transferred or its income; ................... [] []
c. retain a revisionary interest; or ....................................................... [] []
d. receivethepmmise for life of alther payrnents, benefits orcare? ............................... [] []
2. If death occurred alter 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 benk acceunt or secudty et his or her death? ..... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiau designetion? ....................................................... [] []
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 penaitias~e~, r dedere that I have examined lhis tatum, including ~ ,iv,~,ying schedu es and statements, and to the best d my knowledge and bslief, it is true, correct and complete.
Dedaredco of ~repa'er~her thai the personal repr~,entatJve is based co aJI infemnafico Of whirl1 preparer has any knov~edge.
S,C.*TUR RETF DATE
',~-..
ADDRESS .,/' __ /
SI~A~ ~ ~RE~RER ~'~ER T~ R~PRESE~TATIYE
DATE
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rote 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 dales of death on or after Januaq/1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~ving spouse is 0% [72 P S §9116 (a) (1 1) ii
~Tl~..s!~.e~_d_ce~..n~t_~??~ a !,ra?sfor.to' a sur~ving spouse from tax, and the statutory requirements for disclosure of assets and filing a ax retum a~e ~till annlicabl~ ev(~'
For dates of death on or after Juty 1 2000:
The tax rate reposed 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 stepperent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfars 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 he use of the denedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at east one parent in common with the decedent, whether by blood or adoption.
STF PA42021F 2
, REV-1502 EX + (1-97) (r)
co~o.~,T, orP~..s~w.~ SCHEDULE A I
,..~,T^.c~ T~x.E~.. REAL ESTATE
RESIOENT DECEDENT
ESTATE OF FILE NUMBER
John H. Klingler, Sr
2103-0901
N I real W,~)' owned solsly or as a tenant in c~,,,,~ must be i~i[~-~ at fair marke~ vet ue. Fair mad<et value is defined as the pdce at which property would be exchanged between a
~ ~tgb~ d~i sc~o~7~n.~le~:l~l ene~h., being compelled to buy or sell, both having reasonable know~edge d the relevant facts. Real prof~y which isj oint/y-own~ vdth .~ght of suwivo~hip
ITEM
NUMBER
1.
DESCRIPTION
Personal residence
9 Cedar Cliff Drive
Camp Hill, PA 17011
Deed Book 17, Page 302
Assessor's parcel number 13-24-0805-094
TOTAL (Also enter on Fine 1, Recapitulation)
STF PA42021F.3 (If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
133,000.00
$ 133,000.00
, REV*1503 ,EX + (1~7) (I}
COf/~MOh"WF. ALTH OF PENNSYLV/U~L~
INHERITANCE TAX RETURN
ESTATE OF
John H. Klinqler, Sr
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
2103-0901
All propen'y jothfly..ovmed with the right of suwlveeship must be disclosed on Schedule F.
· ITEM
NUMBER
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
DESCRIPTION
128.704 Shs Altria Group, Inc.
101.6815 Shs Bank of America
300 Shs WR Berkley Corp
100 Shs Burlington Resources
100 Shs Citigroup, Inc.
102.632 Shs Fannie Mae
1081.756 Shs Fidelity Ginnie Mae
209.5954 Shs G'ener~l Electric Corp
200 Shs Home Depot, Inc.
76.741 Shs IBM Corporation
300 Shs Intel Corp
207.4276 Shs Microsoft Corp
209.04 Shs Pfizer Inc
103.627 Shs PPL Resources
100 Shs NASDAQ-100 Index Shares
200 Shs Vernado Realty Trust
102 Shs Wal-Mart Inc
214.327 Shs Exxon-Mobil Corp
250 Shs Zila, Inc.
GMAC, 6.6% Bond, Due 5/15/18
GMAC, 3.4% Bond, Due 5/15/05
GMAC,
(46)
Fund
CBF4F0
CBG3V6
2.6% Bond, Due 11/15/04 CBG3V8
United States Savings Bonds - Series
E/EE
TOTAL (Also enter on line 2, Recapitulation)
VALUE AT DATE
OF DEATH
5,771.73
8,234.17
10,086.00
4,802.50
4,800.50
7,546.53
12,029.13
6,003.86
7,215.00
6,839.93
9,565.50
6,033.03
6,434.25
4,229.54
3,479.00
10,096.00
6,002.19
8,264.45
875.00
4,777.50
4,940.25
4,954.70
27,982.18
$ 170,962.9~
S~PA42021F.4 (Ifmomspaceisneed~,ins~ ~ditionalsh~tsofthesamesize)
REV-1508EX+ 1-97 I
SCHEDULE E
c~o~.*L~, or PE..s~v~.~ CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN
RERID~NT DECEDENT PERSONAL PROPERTY
ESTATE OF FILE NUMBER
John H. Klinqler, Sr 2103-0901
Include the proceeds d litJgatio~ and the date the proceeds v,~re received by the estate. All p~ol:~:y jointly-owned with the ,~ght of survivomhip must be disat osed on Schedule F.
ITEM
NUMBER DESCRIPTION
1. Pennsylvania State Bank, Checking Account, A/C #
1001007 (Includes accrued interest)
2. M&T Bank, Checking Account, A/C # 51889668
(Includes accrued interest of $.18)
3. Waypoint Bank, Certificate of Deposit, A/C#
1000013008 (Includes accrued interest of $39.96)
4. Pennsylvania State Employees Retirement System
October 2003 retirement distribution
5. Personal property and household goods sold at
auction
6. Yeager's Personal Care Home - October 2003 refund
proration of monthly fee for care
7. Penn State University Insurance reimbursement of
prescription costs
8. Coventry Healthcare Management Corp prescription
reimbursement
9. Stocks trading ex-dividend at October 20, 2003
TOTAL (Also enter on line 5, Recapitulation)
VALUE AT DATE
OF DEATH
23,394.70
848.83
19,143.17
557.65
1,627.92
1,525.00
51.62
143.01
73.01
$ 47,364.91
(If more space is needed, insert additional sheets of the same size)
STF PA42021F 9
REV-1510 EX + 1-97 I
SCHEDULE G /
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS &
INHERrrANCE TAX RETURN
.ES~C~CECECE~ MISC. NON-PROBATE PROPERTY
ESTATE OF FiLE NUMBER
John H. Klingler, Sr 2103-0901
This schedule must be completed ond filed if the answer to ony of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PRu~'~K I'( % OF
ITEM I NCLL~E ~cE N~%IE OF T~E TRANSFEREE, TrEIR RELATIOFF~FI p TO DECEDENT A~D TrE DA~ DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER OF TRANSFER ATTACH A COPY OF TFE DEED FOR Rfd~ ESTATE VALUE OF ASSET iNTEREST (~F APR. IC,~LE
1. John H. Klingler, Sr. IRA
PA State Bank, Custodian 18,221.06 100. 18,221.0~
2. John H. Klingler, Sr. IRA
PA State Bank, Custodian 17,879.67 100. 17,879.65
TOTAL (Also enter on line 7, R~capitulation) $ 3 6 t 10 0 7 3
(If more space is needed, inse~ additional sheets of the same size)
s~ .~.4~o~.~
REV-1511 .EX + (1-97) ( )
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John H. Klingler, Sr
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
2103-0901
Del~ts of decedent must be reported on Schedule t.
ITEM
NUMBER
8.
9.
10.
11.
12.
13.
14.
15.
16.
DESCRIPTION
FUNERAL 5XPENSES:
Stone & Murry Funeral Home - Balance due after
application of prepaid funeral trust
ADMINISTRATIVE COSTS:
Personal Representaifve's Commissions
Nome of Personal Representative(s)
Sodal ,Security Number(s) / EIN Number of Personal Reprasentat~ve(s)
Streof Address
City State
Year(s) Commission Paid:
Family Exemption: (if decedents address is not the some as ciaiment's, atfac~ explanation)
Claimaof~
Zip
Street Address
City State Zip
Relationship of Claimant to Decedent
Tax Ratum Preparer's Fees
Carlisle Glass - window repair, prop maint
Enviroquest Radon testing to prepare for sale
Lower Allen Township - Sewer/Trash billing
Verizon telephone- net of $11.72 refund
US Postal Service - Mail stock certificates
US Postal Service - Mail stock certificates
PA ~unerican Water Co - water service
PA State Employees' Retirement refund overpayment
CW Fritz - furnace maintenance
Lorant's Electric Service - electrical repairs
Additional expense listing attached
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
218.00
17,000.00
287.00
31.16
120.00
73.35
2.74
3.69
15.23
11.23
185.88
222.95
2,282.78
4,785.71
$ 25r239.72
ST/: PA42021F.12 (If more space is needed, inset additional sheets of the same size)
, REV-1512 EX + (-97) ( )
SCHEDULE I
COMMON~F-ALTH OFPENNSYLVANLA DEBTS OF DECEDENT,
RESIDENTDECEDENT MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
John H. Klingler, Sr 2103-0901
Include unreimbursed medical expenses.
ITEM
NUMBER
2.
3.
4.
5.
7.
8.
9.
DESCRIPTION
PA American Water Company - water service 9/5-10/6
PPL Resources electric service - 9/9-10/9
Harrisburg Gastroentology - 8/27/03 office visit
Metro Med Services - Medical Transport 10/17/03
Bonnie K. Miller Tax Collector - real estate taxes
net of reimbursement from house sale of $590.06
Members First FCU, Visa Account - Sep 03 charges
Robert P. Lonergan, MD - ofice visit 9/23/03
The Medicine Shop -'Medications - Thru 10/13/03
Kathryn D. Wilson, DPM - Nursing home visit - 8/11
West Shore EMS - Medical transport - 9/24/03
Neurology Center, PC office visit - 8/15 & 10/9
West Shore EMS - medical transport - 10/14/03
Carlos DeFuentes, MD - office visit 9/10
Silver Spring Ambulance - Medical transport
TOTAL (Also ent~ on line 10, Recapitulation)
AMOUNT
14.99
21.26
9.76
88.75
684.56
51.47
20.62
95.87
7.16
55.77
41.58
497.64
9.76
52.71
$ 1,651.90
S~PA42021F.13 (Ifmo~spa~isneed~,ins~ ~diti~sheetsof~es~esize)
SCHEDULE J
INHERITANCE TAX RETURN BENEFICIARIES
ESTATE OF FILE NUMBER
John H. Klingler, Sr 2103-0901
NUMBER
II.
1.
RELATIONSHIP TO DECEDENT
D9 Not List Trustee(s)
100%
.AMOUNTORSHARE
OF ESTATE
NAME AND ADDRESS Of PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
John H. Klingler, Jr.
550 Harvest Lane
Mechanicsburg, PA 17055 Son
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE
, ON REV-1500 COVER SHEET
NONLTAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PAET II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LiNE 13 OF REV. 1500 COVER SHEET $
(If more space is needed, inserl additional sheets of the same size)
STF PA42021F 14
LAST WILL AND TESTAMENT OF
JOHN H. KLINGLER, SR.
I, John H. Klingler, Sr., of Lower Allen Township,
Cumberland County, Pennsylvania, declare this to be my Last Will
and Testament and revoke all Wills and Codicils previously made
by me.
ITEM I: I direct that all my legally enforceable debts and
funeral expenses, including all expenses of my last illness,
shall be paid from my residuary estate as soon as practicable
after my decease as a part of the expense of the administration
of my estate.
ITEM II: I bequeath any automobiles or motor vehicles I may
own at my death, my personal effects, such household goods if any
as may be my individual property and not the property of my wife
or owned jointly by me with her, and other tangible personal
property of like nature (not including cash or securities),
together with any existing insurance thereon, to my wife,
Winifred A. Klingler, providing she survives me by thirty (30)
days. Should my said wife predecease me or die on or before the
thirtieth day following my death, I bequeath such tangible
personal property and insurance thereon to my son, John H.
Klingler, Jr., of Mechanicsburg, Pennsylvania. Should my said
son predecease me I direct that the foregoing articles be sold at
public or private sale by my personal representative(s), and i
further direct that the net proceeds thereof shall be
administered and distributed as a part of the residue of my
estate.
ITEM III: I devise and bequeath the residue of my estate of
every nature and wherever situate to my said wife, providing she
survives me by thirty
(30) days.
ITEM IV: Should my said wife predecease me or die on or
before the thirtieth day following my death, I devise and
bequeath the residue of my estate of every nature and wherever
situate, including any property over which I shall have any power
of appointment, to my son, John H. ~lingler, Jr., of
Mechanicsburg, Pennsylvania. Should my said son predecease me I
devise and bequeath the residue of my estate of every nature and
wherever situate in equal shares to my daughter-in-law, Doreen M.
Klingler, of Mechanicsburg, Pennsylvania, my granddaughter,
Andrea M. Klingler, of Mechanicsburg, Pennsylvania, and my
grandson, Justin H. ~lingler, of Mechanicsburg, Pennsylvania.
Should any of the foregoing named persons predecease me, I devise
and bequeath his or her share of my estate in equal shares to the
remaining persons.
ITEM V: Should any person entitled to a share of my estate
not have attained the age of twenty-one (21) years at the time of
distribution to him or her, I devise and bequeath the share of
each such person to my Trustee hereinafter named, IN SEPARATE
TRUST, to hold, manage, invest and reinvest the share so
~received,'and the accumulation of income thereon, and to use and
apply the income and principal, or so much thereof as, in the
sole discretion of my Trustee, may be necessary or appropriate
for such beneficiary,s support, health and medical care, and
education (including college education, both undergraduate and
graduate), or to make payment for these purposes, without further
obligation or responsibility to see to the proper expenditure
thereof, directly to such beneficiary or to any person taking
care of such beneficiary. Any principal or income not so applied
shall be distributed to such beneficiary absolutely when he or
she attains the age of twenty-one (21) years. If he or she dies
before attaining age twenty-one (21), such share shall be
distributed to his or her personal representative(s), discharged
of the trust.
ITEM VI: All Federal, State and other death taxes payable
because of my death, with respect to the property forming my
gross estate for tax purposes, whether passing under this Will or
otherwise, including any interest or penalty imposed in
connection with such taxes, shall be considered a part of the
expense of the administration of my estate and shall be paid out
of the principal of my residuary estate without apportionment or
right'of reimbursement.
ITEM VII: No beneficial interest under any of the trusts
held hereunder, whether in income or principal, shall be subject
to anticipation, assignment, pledge, sale or transfer in any
manner, nor shall any beneficiary have the power to anticipate,
encumber or charge such interest, nor shall such interest, while
in the possession of the Trustee, be liable for or subject to the
debts, contracts~ obligations, liabilities or torts of any
beneficiary.
ITEM VIII: I appoint my daughter-in-law, Doreen M.
Klingler, Trustee of any trust established under this my last
Will. Should my said daughter-in-law fail to qualify or cease to
act as Trustee, I appoint Farmers Trust Company, of Carlisle,
Pennsylvania, Trustee.
ITEM IX: I appoint my said son, John H. Klingler, Jr.,
Executor of this my last Will. Should my said son fail to
qualify or cease to act as Executor, I appoint Farmers Trust
Company of Carlisle, Pennsylvania, Executor.
ITEM X: I direct that all fiduciaries acting under this
Will, whether or not named herein, shall not be required to give
bond for the faithful performance of
jurisdiction.
IN WITNESS WHEREOF, I have hereunto
this ~'~day of ~- , 1995.
their duties in any
set my hand and seal,
The preceding instrument, consisting of this and three (3)
other typewritten pages, each identified by the signature of the
Testator, was on the date thereof, signed, published and declared
by John H. Klingler, sr., the Testator therein named, as and for
his last Will, in the ~resence of us, who, at his request, in his
presence and in the presence of each other, have subscribed our
names as witnesses hereto.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF. CUMBERLAND
We, John H. Klingler, Sr., Michael R. Rundle and Mary M.
Price, the Testator and the witnesses, respectively, whose names
are signed to the foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that the Testator
signed and executed the instrument as his last Will and that he
has signed willingly, and that he executed it as his free and
voluntary act for'the'~urposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator,
signed the Will as witness and that to the best of his/her
knowledge the Testator was at that time eighteen years of age or
older~ of sound mind and under no constraint or undue influence.
Witness
Witness
Subscribed, sworn to and acknowledged before me by John H.
Klingler, Sr., the Testator, and subscribed and sworn to before
me by Michael R. Rundle and Mary M. Price, the witnesses,
this ~ day of ~u~ , 1995.
Notar~JPublic
COMMONWEALTH OF ~ENNSYLVANIA
DEPART~MENT OF REVENUE
BUREAU OF ~NDIV[OUAL TAXES
DEPT 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 003435
KLINGLER JR JOHN H
550 HARVEST LANE
MECHANICSBURG, PA
17055
fold
ESTATE INFORMATION: SSN: 167-14-9493
FILE NUMBER: 2103-0901
DECEDENT NAME: KLINGLER SR JOHN H
DATE OF PAYMENT: 01 / 14/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/20/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $16,100.00
REMARKS:
TOTAL AMOUNT PAID:
$16,100.00
CHECK# 195
INITIALS: AC
SEAL RECEIVED BY:
GLENDA FARNER STRASBAUGH
DEPUTY REGISTER OF WILLS
TAXPAYER
A.. B. TYPE OF LOAN:
U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT I.F]FHA 2.[~FmHA 3. ~]CONV. UNINS. 4.~--~VA 5.1'~CONV. INS.
6. FILE NUMBER: I 7. LOAN NUMBER:
1008-1278a-BOYD-PINC
SETTLEMENT STATEMENT 5. MORTGAGE INS CASE NUMBER:
C. NOTE: T,.his form i.s fu. ,rn/~he,,d,,to give you a sta. !ement of actual settlement costs. Amounts paid to and by the settlement agent are shown.
~tems marKe(] ~1~0~'.1 were p?d outs/oe the dosing; they are shown here for informational purposes and are not included in the to a s.
1.0 3~8 ( lC/38-12788-eOYDoPINCIN.PFD/1008~ 12788-BOYD.PiN C44
D. NAME AND ADDRESS OF BORROWER: E, NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER:
Karl Ann Boyd and Estate of John H. Klingler Washington Mutual Bank, FA
Steven K. Pincin aJka John H. Klingler, Sr. 227 Granite Run Drive
Lancaster, PA 17604
G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 25-1756308 I. SETTLEMENT DATE:
9 Cedar Cliff Ddve American Heritage Abstract
Camp Hill, PA 17011 April 29, 2004
Cumberland County, Pennsylvania PLACE OF SETTLEMENT
508 North Second Street
: Harrisburg, PA 17101
J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
100. GROSS AMOUNT DUE FROM BORROWER; 400. GROSS AMOUNT DUE TO ~ELLFR;
101. Contract Sales Price 133,000.00 401. Contract Sales Price 133,000.00
102. Personal Property 402. Personal Property
103. Settlement Char~es to Borrower (Line 1400) 6,270.27 403.
104. 404.
105. 405.
Adiustrnents For Items Paid Bv Seller in advance Adiustments For Items Paid Bv Seller in advance
106. City/Town Taxes to 406. City/Town Taxes to
107. County Taxes 04/29/04 to 01/01/05 370.66 407. County Taxes 04/29/04 to 01/01/05 370.66
108. Assessment~ 04/29/04 to 07/01/04 219,40 408. Assessments 04/29/04 to 07/01/04 219.40
109. Sewer 04/29/04 to 07/O1/04 50.78 409. Sewer 04/29/04 to 07/01/04 50.78
110. 410.
111. 411.
112. 412.
120. GROSS AMOUNT DUE FROM BORROWER I 139,911.11 420. GROSS AMOUNT DUE TO SELLER 133,640.84
200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER:
201. Deposit or earnest money 1,500.00 501. Excess Deposit (See Instructions}
202. Principal Amount of New Loan(s) 131,950.00 502. Settlement Char~es to Seller (line 1400) 1,883.23
~03. Existing loan(s) taken subiect to 503. Existing loan(s} taken subject to
1204. 504. Payoff of first Mortgage
205. 505. Pa~/off of second Mort~la~e
206. Prepaid Fees 300.00 506. Deposit retsined by seller 1,500.00
207. 507.
208. 508.
209. 509.
Adjustments For items Unpaid By Seller Adiustments For Items Unpaid By Seller
210. C~ty/Town Taxes to 510. City/Town Taxes to
211. County Taxes to 511. County Taxes to
212. Assessments to 512. Assessments to
213. 513.
214. 514.
215. 515.
216. 516.
217. 517.
219. 519.
220. TOTAL PAID BY/FOR BORROWER I 133,750.00 520. TOTAL REDUCTION AMOUNT DUE SELLER I 3,383.23
300, CASH AT SETTLEMENT FROM/TO BORROWER: 600, CASH AT SETFLEMENT TO/FROM SELLER:
301. Gross Amount Due From Borrower (Line 1201 J 139,911,11 601. Gross Amount Due To Seller (Line 420) I 133,640.84
302. Less Amount Paid B~//For Borrower (Line 220) ( 133,750.0( 602. Less Reductions Due Seller (Line 520) I( 3,383 ?Ri
~03. CASH( X FROM)( TO)BORROWER I 6r161.11 603. CASH( X TO)( FROM)SELLER I 130,257.61
gned hereb~ ~Knowleage recalpt.of a completed copy of pages
1&2 of this statement & any attachments referred to herein.
Seller
Estate of John H. Klingler aJka John H. Klingler, Sr.
I L. SETTLEMENT CHARGES
700. TOTAL COMMISSION Based on Price $ @ o~ PAiD FROM PAID FROM
Division of Commission (line 700) as Follows: BORROWER'S SELLSR'S
701. $ to
FUNDS AT FUNDS AT
702. $ to
703. Commission Paid at Settlement S~-~TLEMENT SETTLSMENr
704. to
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan Origination Fee % to
802. Loan Discount % to
803. Appraisal Fee to Washington Mutual Bank, FA 325.0(
804. Rate Protection Fee to Washington Mutual Bank, FA ' 325.0¢
!805. Lender's Inspection Fee to Washington Mutual Bank, FA 75.0(
806. Flood Certification to Washington Mutual Bank, FA 13.0C
807. Assumption Fee to
808.
809.
810.
811.
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901. Interest From 04/29/04 to 05/01/04 @ $ 20.330000/day ( 2 days %) 40.66
902. Mortgage Insurance Premium for months to Washington Mutual Bank, FA 1,950.00
903. Hazard Insurance Premium for years to
904.
905.
1000. RESERVES DEPOSITED WITH LENDER
1001. Hazard Insurance 3.000 months @ $ 29.17 per month 87.51
1002. Mortgacjelnsurance months @ $ per month
1003. City/TownTaxes months @ $ per month
1004. Count~Taxes 4.000 months @ $ 44.85 per month 179.40
1005. Assessments 10.000 months @ $ 104.09 per month 1,040.90
1006. months @ $ per month
1007. months @ $ per month
1008, Ag~3reclateAnalys~s months @ $ per month -414.95
1100. TITLE CHARGES
1101. Sefflement or Closing Fee to
1102. Abstract or T/fie Search to
1103. Title Examination to
1104. Title Insurance Binder to
1105. Document Preparation to
1106. Notary Fees to Cash 6.0(; 4.0C
1107. Affomey's Fees to
(includes above item numbers:
1108. Title Insurance to American Herita,qe Abs tact Tiff e Inseranc 1~173.7~
(includes above item numbers.l 101-1104, End. 100, 300~ 900
1109. Lender's Coverage $ 131,950,00
1110. Owner's Coverage $ 133,000.00 1,173.75
1111. Insured Closing Letter to American Heritage Abstract 35.00
1112.
1113.
1200. GOVERNMENT RECORDING AND TRANSFER CHARGI~
1201. Recording Fees: Deed $ 38.50; Mortgage $ 50.50; Releases $ 89.00
1202. City/Count~ TaxJStamps: Deed 1,330.00; Mortgage 1,330.00
1203. State Tax/Stamps: Revenue Stamps 1,330.00; Mortgage 1,330.00
1204.
1205.
1300. ADDITIONAL SETrLEMENT CHARGE{~
1301. Survey to
1302. Pest Inspection to
1303. UPS Overnight Mai[ Fee to Wix, Wenger & Weidner 15.00
1304. 2004 Count~/TownshipTax to Bonnie Miller/Tax Collector 549.23
1305.
1400, TOTAL SETTLEMENT CHARGES {Enter on Lines 103, Section J and 502, Section KI 6,270.27i 1,883.23
Certified to be a true copy.
3ge receipt of a completed c/q~ of page 2 of this~vo p~ge statement.
American Heritage Abstract J
Settlement Agent
(1008-1278S.SOYD.PINC / l OOS- ~ 2788-~OYD.PINC / 5 )
Borrower:
Seller:
Lender:
Settlement Agent:
Place of Settlement:
Settlement Date:
Property Location:
DISBURSEMENTS SUMMARY / BALANCE SHEET
Karl Ann Boyd and Steven K. Pincin
Estate of John H. Klingler aJka John H. Klingler, Sr.
Washington Mutual Bank, FA
American Heritage Abstract
(717)234-4182
508 North Second Street
Harrisburg, PA 17101
April 29, 2004
9 Cedar Cliff Drive
Camp Hill, PA 17011
Cumberland County, Pennsylvania
INCOMING FUNDS
Washington Mutual Bank, FA
Karl Ann Boyd and Steven K. Pincin
Loan Funding Amount
Total Incoming Funds
DISBURSEMENTS
128,628.48
6,161.11
134,789.59
Cash
American Heritage Abstract
Recorder of Deeds
Recorder of Deeds
Recorder of Deeds
Bonnie Miller/Tax Collector
Estate of John H. Klingler a/ka John H. Klingler Closing Proceeds
Washington Mutual Bank, FA Loan Closing
Appraisal Fee 325.00
Rate Protection Fee 325.00
Lender's Inspection Fee 75,00
Flood Certification 13.00
Interim Interest 40.66
Mortgage Insurance Premium 1,950.00
Escrow: Hazard Insurance 87.51
Escrow: County Taxes 179.40
Escrow: Assessments 1,040.90
A~:l.clre~ate Analysis -414.95
American Heritage Abstract 1111, 1303
Insured Closing Letter 35.00
UPS Overnight Mail Fee 15.00
Notary Fees
Title Insurance
Recording Fees
City/County Tax/Stamps
State Tax/Stamps
2004 County/Township Tax
Number of checks - 8
Deducted
Deducted
Deducted
Deducted
Deducted
Deducted
Deducted
Deducted
Deducted
Deducted
10,00
1,173.75
89.00
1,330.00
1,330.00
549.23
130,257,61
0,00
50.00
Total Disbursements 134,789.59
(1008-12788-BOYD-PINClN.PFD/1008-12788.BOYD.PINC/3
John H. Klingler, Sr.
Summary of FMV of Stocks and Bonds
October 20, 2003
STOCKS
Number of Shares
Descdption Symbol Hi Lo
128.704
101.6815
3OO
100
100
102.632
1081.756
209.5954
200
76.741
300
207.4276
209.04
103.627
100
200
102
214.327
250
October 20, 2003
,BONDS
5OOO
5000
5000
Daily Average
Altria Group, Inc. MO 45.500 44.190 44.845
Bank of America BAC 81.660 80.300 80.980
WR Berkley Corp BER 33.890 33.350 33.620
Burlington Resources, Inc. BR 48.400 47.650 48.025
Citigroup, Inc. C 48.610 47.400 48.005
Fannie Mae FNM 73.970 73.090 73.530
Fidelity Ginnie Mae Fund FGMNX 11.120 11.120 11.120
General Electric GE 28.780 28.510 28.645
Home Depot, Inc. HD 36.350 35.800 36.075
IBM Corporation IBM 89.400 88.860 89.130
Intel Corporation INTC 32.210 31.560 31.885
Microsoft Corporation MSFT 29.370 28.800 29.085
Pfizer, Inc. PFE 31.000 30.560 30.780
PPL Corporation PPL 41.010 40.620 40.815
Nasdaq-100 Index Shares QQQ 35.080 34.500 34.790
Vornado Realty Trust VNO 50.600 50.360 50.480
Wal-Mart Corporation WMT 59.140 58.550 58.845
Exxon-Mobil Corporation XOM 38.790 38.330 38.560
Zila Pharmaceuticals, Inc. ZILA 3.550 3.450 3.500
GMAC, 6.60%, Due 5/15/18 CBF4F0
GMAC, 3.4%, Due 05/15/05 CBG3V6
GMAC, 2.6%, Due 11/15/04 CBG3U8
Value
5,771.73
8,234.17
10,086.00
4,802.50
4,800.50
7,546.53
12,029.13
6,003.86
7,215.00
6,839.93
9,565.50
6,033.03
6,434.25
4,229.54
3,479.00
10,096.00
6,002.19
8,264.45
875.00
$ 128,308.30
$ 4,777.50
4,940.25
4,954.70
$ 14,672.45
Last Dividend
Payment Date
10/09/03
09/26/03
10/01/03
10/10/03
08/22/03
08/25/03
09/30/03
07/25/03
·. 09/18/03
09/10~03
09~02~03
N/A
09~04~03
10/01/03
N/A
08/12/03
N/A
09/10/03
N/A
08/15~03
10/15~03
10/15~03
Redemption Date:
U.S. Savings Bond Transaction
Paying Agent Copy
1/2/2004
Series
i EE
2 EE
3 EE
4 EE
5 EE
6 EE
7 EE
8 EE
9 EE
10 EE
11 EE
12 E
13 E
14 E
15 E
16 E
17 E
18 8
lg E
20 E
21 8
22 E
23 8
24 E
25 E
26 E
27 E
28 E
29 E
30 E
31 E
~2 E
33 E
34 E
35 E
36 E
37 E
38 E
3g E
40 E
Denomination
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$50.00
$500.00
$500.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$100.00
$50.00
$100.00
$100.00
Issue
Date
Se/ 1992
Se/ 1992
Se/ 1992
Se / 1992
Se / 1992
Se/ 1992
Se/ 1992
Se/ 1992
Se / 1992
Se/ 1992
Oct/ 1991
Mar/ 1978
Mar/ 1978
Mar/ 1978
Mar/ 1978
Mar/ 1978
lan / 1978
lan / 1978
.]an / 1978
lan / 1978
~pr / 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Apr/ 1976
Mar/ 1976
Mar/ 1976
Redemption
Value
$958.40
$958.40
$958.4o
$958.4o
$958.40
$958.40
$958.40
$958.40
$958.40
$958.40
$50.82
$1,875.20
$1,875.20
$375.04
$375.04
$375.04
$438.52
$438.52
$438.52
$438.52
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
$488.24
.$488.24
$488.24
$488.24
$488.24
$244.12
$488.24
$488.24
Interest
$458.40
$458.40
$458.40
$458.40
$458.40
$458.40
$458.40
$458.40
$458.40
$458.40
$25.82
$1,500.20
$1,500.20
$300.04
$300.04
$300.04
$363.52
$363.52
$363.52
$363.52
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$413.24
$206.62
$413.24
$413.24
Backup
Withhblding
$0.oo
$o.00
$o.oo
$0.00
$o.oo
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$o.oo
$o.oo
$o.oo
$o.oo
$o.oo
$o.oo
$o.oo
$o.oo
$o.oo,
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$o.oo
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$o.oo
$o.oo
$0.00
41 E $100.00 Mar/ 1976 $488.24 $413.24 $0.00
42 E $100.00 Mar/ 1976 $488.24 $413.24 $0.00
43 E $100,00 Mar/ 1976 $488.24 $413,24 $0.00
44 E $100,00 Mar/ 1976 $488.24 $413,24 $0.00
45 E $50.00 Mar/ 1976 $244.12 $206.62 $0,00
Total: 45 Bond(s) $27,982.18 $19,882.18 $0.00
The interest earned on Series EE bonds issued on or after 3anuary
1990 may be wholly or partially exempt from Federal income tax
under the provisions of the U.S. Savings Bond Education Benefit
Program. For further information concerning the benefits and
restrictions that apply, please contact the Internal Revenue
Service.
MaTBank
November 13, 2003
Law Offices'
Irwin & Mci(night
West Pomfret Profess/onE Building
60 West Pomfret Street
Carlisle, PA 17013-3222
499 Mitchell Street, Millsbero, DE 19966
IRWIN & McKNIGHT
Dear Mr. Klinger:
RE: Estate of John H. Klinger Sr.
Date of Death: October 20, 2003
Social Security Number: 167-14-9493
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with th/s bank the following accounts.
Account Type..., ....................... Checking Account
Account Number. ...................... 51889668
Ownership {Names of) ..............John H. Klinger Jr., John H. K/inger Sr.
Opening Date.... ....................... 11/28/79
Year to Date Interest ................. $14.91
Balance on Date of Deat& ..... $848 65
Accrued Interest $ O. 18
Total ...................................... $848.83
Sincerely,
,7, ,.,,1, ~/0
Charlene Warrington, Associa~ I
(302) 934-2722
WagR i n
LOOK FOR US. WE'LL GET YOU THERE.
! 1/6/2003
IRWIN & MCKNIGHT
60 W POMFRET ST
CARLISLE PA 17013-3222
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
The information which you requested on the account(s) of JOHN H KLINGER
(Social Security Number 167-14-9493) is/are as follows:
1000013008
CERTIFICATE
021500
19103.21
39.96
19143.17
Account Ownership JTO
Name of Joint WINIFRED A
Owner, if any KLINGLER
Date Ownership 021500
Was Established
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
qOV 12 200)
IRWIN & McKNIGHT
Additional
Information
Requested
Sincer ! ,
ERIN WATTS
SENIOR SERVICES REP.
RO, Box 171 I, HARRISBURG. PENNSYLVANIA 17105-1711
Toll FrEE 1-866-WAYPOINT (I-866-9B9-7646) · IN YORK AREA 717/BI5-4500 · www, wa~pointbank, com
ESTATE OF
JOHN H KLINGLER
ACCOUNT NO
.. TYPE OF
ACCOUNT
OR C/D
DATE OF DEATH
10/20/2003
BALANCE ON DATE OFDEATH
PRINCIPAL ACCUREDINTEREST
10010007
3984
11339
CHECKING
CoPo
], Do
$23394.70
Interest include
$18221.06
Interest Include~
$17879.67
Interest Include(
SAFEDEPOSITBOX
AND LOCATION OFBOX
DEBITS:TYpE&
BALANCEDUE
SOCIAL SECURITY NUMBER
167-14-9493
NAMES ON ACCOUNT DATE OPENED
JOHN KLINGLER JR
JOHN KLINGLER IRA
PA STATE BANK
CUSTODIAN
'OHN KLINGLER IRA
PA STATE BANK
]USTODIAN
O2/lO/94
1/17/95
4/18/03
SAVINGS&LOAN OR
BANKSTOCK
JOINT OWNER(S)
TERRY GILL
PENNSYLVANIA STATE BANK
Estate of John H. Klingler, Sr.
Summary of Stocks Held at Date of Death Ex-dividend
October 20, 2003
Ex-dividend Date
12/18/03
12/03/03
04/01/03
12/08/03
10/30/03
10/29/03
10/31/03
09/25/03
12/04/03
11/10/03
11/07/03
10/17/03
11/14/03
12/08/03
N/A
11/10/03
12/18/03
10/06/03
11/07/03
N/A
Shares
Security Description Held at DOD
Amount of
Dividend per Share
Altria Group, Inc. 128.7040 N/A $
Bank of America 101.6815 N/A
WR Berkley 300.0000 N/A
Burlington Resources, Inc. 100.0000 N/A
Citigroup 100.0000 N/A
Fannie Mae 102.6320 N/A
Fidelity Ginnie Mae Fund 1,081.7560 N/A
General Electric 209.5954 0.19
Home Depot, Inc. 200.0000 N/A
IBM Corporation 76.7410 N/A
Intel Corporation 300.0000 N/A
Microsoft Corporation 207.4276 0.16
Pfizer, Inc. 209.0400 N/A
PPL Corporation 103.6270 N/A
NASDAQ-100 Index Shares 100.0000 N/A
Vornado Realty Trust 200.0000 N/A
Vornado Realty Trust (Spcl) 200.0000 N/A
Wal-Mart Corp 102.0000 N/A
Exxon-Mobil Corp 214.3270 N/A
Zila Pharmaceuticals, Inc. 250.0000 N/A
Ex-dividend
Adiustment
39.82
33.19
Total Ex-dividend Additions $ 73.01
Estate of John H. Kllngler, Sr.
Form REV-1500, Schedule H, Supplementary Information
Date of Death: October 20, 2003
File Number: 2103-0901
Item
Number Description
17. PPL Resources - electdc service 10/9-11/7
18. Enviroquest- Radon Mediation,
19. PA American Water Co - water service 11/4 - 12/4
20. CW Fritz - furnace service contract
21. PPL Resources ~ electric service 11/7 - 12/9
22. Sico Oil Company - heating fuel oil
23. Discover card - Home Depot - Home sale sign lettering
24. PA American Water Company
25. Lower Allen Township Sewer/Trash - net of $50.78 refund
26. PPL Resources - electric service
27. Patriot News - house sale advertising
28. PPL Resources - electric service
29. PA American Water Company - water service
30. Sico Oil Company - heating fuel oil
31. CW Fritz - auto feed unit for furnace
32. Safeco Insu'rance Co - homeowners ins net of $107.16 refund
33. CW Fritz - furnace service call
34. PA American Water Company - water service
35. PPL Resources - electric service
36. PA American Water Company - water service
37. PPL Resources - electric service
38. R&R Roofing - roof certification for house sale
39. PA American Water Company - water service
40. PPL Resources - electric service
41. PA American Water Company - water service
42. Home Depot - handrails for house sale
43. PA American Water Company - water service
44. House settlement costs per settlement sheet
Amount
14.10
900.00
11.23
179.00
20.12
200.73
8.41
11.33
22.57
21.48
141.60
21.10
10.60
339.80
520.12
72.51
30.00
12.33
25.14
11.53
20.66
100.00
24.07
20.57
15.56
127.76
20.16
1,883.23
Sheet Total ., $ 4,785.71
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
JOHN H. KLINGLER, SR.
Date of Death:
OCTOBER 20, 2003
No. 21-03-0901
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes ~ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
do
Date: 10/11/2004
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
ROGER B IRWIN
IRWIN & HCKNIGHT
60 W POHFRET ST
CARLISLE
CONNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
'04 SE? 15
DATE 09-14-Z00~
ESTATE OF KLINGLER SR
DATE OF DEATH 10-20-2005
FILE NUHBER 21 05-0901
._~COUNTY CUHBERLAND
ACN 101
Amount Remitted
JOHN H
HAKE CHECK PAYABLE AND REHZT PAYNENT TO=
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-l$47 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF KLINGLER SR JOHN H FILE NO. 21 05-0901 ACN 101 DATE 09-14-Z004
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNTNG 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) (5)
q. Nortgages/Notes Receivable (Schedule D) (4)
$. Cash/Bank Doposits/Nisc. Personal Property (Schedule E) (S)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. TotaZ Assets
APPROVED DEDUCTIONS AND EXENPTZONS:
9. Funeral Expenses/Adm. Costs/Nisc. Expenses (Schedule N) (9)
10. Dabts/Nortgage Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
Net Value of Tax Return
155/000.00
170~962.94
.00
.00
471564.91
.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form ~ith your
tax payment.
36z100.75
(8) $87,428.58
15.
14.
NOTE:
25,259.72
1,651.90
(11) 26.8~1.62
(~2) 560,556.96
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Net Value of Estate Subject to Tax (14)
:~f an assessment ~as lssued previously, llnes 1~, 15 and/or 16, 17,
reflect figures that lnclude the total of ALL returns assessed to date.
.00
560,556.96
ASSESSNENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rata
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CRED:KTS:
PAYHFNT RFCEIPT DTSCOUNT (+J
DATE NUHBER TNTEREST/PEN PAID (-)
01-14-2004 CD005455 811.21
18 and 19 will
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(~5) .00 x O0 = .00
(16) 360,536.96 x 045= 16,224.16
(~7) .00 x 12 : .00
(is) .00 x 15 = .00
(~9)= 16,224.16
ANOUNT PAID
16,100.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
16,911.21
687.05CR
.00
687.05CR
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE~_o
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) ~{.~
RESERVATION:
PURPOSE OF
HOT[CE:
PAYNENT:
REFUND [CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Coaeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Sect[on 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 9140).
Detach the top port[on of this Notice and submit aith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: RBGXSTER OF HILLS, AGENT
A refund of a tax credit, ah[ch ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Hills, any of the Z$ Revenue District Offices, or by ceiling the special 24-hour
ansaer[ng service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-30Z0 (TT only).
Any party in interest nat satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Not[ce must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 17128-1021, OR
--elect[on 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. Z80601, Harrisburg, PA 171ZB-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 (3) calendar months after the decedent's death, a five percent (SZ) discount of
the tax paid is allowed.
The 15Z 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 would appeal the tax and interest
that has been assessed es indicated on this notice.
Interest [s charged beginning aith 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 1, 19aZ bear interest at the rate of
six (BZ) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 19aZ mill bear interest at a rate ah[ch mill vary from calendar year to calendar year a[th that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
1982 20Z .0005~8 ~)'~-1991 llZ .000501 ~
1983 16X .000438 199Z 9Z .000Z47 ZOOZ
198~ 117. .000301 1993-199~ 7Z . O0019Z 2003
1985 137. .000356 1995-1998 9Z . O00Z~7 2004
1986 107. .000Z74 1999 7Z .000192
1987 107. .000274 ZOOO 7Z .O0019Z
--Interest is calculated as fallows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Interest Daily
Rate Factor
9Z .O00Z~7
6Z .00016~
5Z ,000137
4Z .00Oll0
--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.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COHHONWEALTH OF PENNSYLVAN'rA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX AFP CD1-03)
ROGER B IRWIN
IRWIN ~ HCKNIGHT
60 W POHFRET ST
CARLISLE
:.~ DATE 10-1Z-2004
ESTATE OF KLINGLER SR JOHN H
DATE OF DEATH 10-Z0-2005
FILE NUHBER 21 03-0901
~ .... .... ~* COUNTY CUHBERLAND
*0~ ~ -~ ,~..:3
- ACN 101
Amoun'l: Rem i'l:'l:ed
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit: ~:o your account, submi~ ~:he upper potation of ~his form wi~h your ~ax payment.
CUT ALONG TH'rS LINE ~-- RETAIN LOWER PORTZON FOR YOUR RECORDS *-~
REV-1607 EX AFP (01-03) ~ ZNHERZTANCE TAX STATENENT OF ACCOUNT ~
ESTATE OF KLINGLER SR JOHN H F'rLE NO. 21 03-0901 ACN 101 DATE 10-12-2004
THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHOWN BELO#
ZSA SUHNARY 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: 09-07-Z004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
16,224.16
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUHBER INTEREST/PEN PAID ¢-)
811.21
01-14-2004
09-24-2004
CD003435
REFUND
.00
16,100.00
687.05-
TOTAL TAX CRED/T
16,224.16
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
ZF TOTAL DUE IS LESS THAN $1,
NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR},
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PAYMENT:
Detach the top portion of this Notice and submit with your payment mede payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check er money order payable to: COMMON#EALTH OF PENNSYLVANIA.
REFUND [CR): A refund of a tax credit, ehich Nas not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1513). Applications are available at
the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's gq-hour
answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers mith special hearing and / ar
speaking needs: 1-BOO-447-30ZO (TT only).
REPLY TO:
guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individua! Taxes, ATTN: Post Assessment Review Unit, Dept. gE0601, Harrisburg, PA 17liB-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount
of the tax paid is allowed.
PENALTY:
The 15Z 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, ar 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 (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent an and after
January l, 19BI 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 198g through gO04 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
19BZ ZOZ .000548 1988-1991 llZ .000301 ZOO1
1983 16Z .00043B 1992 9Z .000Z47 ZOOZ
1984 llZ .000301 1993-1994 7Z .00019Z ZOO3
1985 13X .000356 1995-1998 9Z .O00947 gO04
1986 lOg .OOOZ74 1999 7Z .OO019Z
1987 92 .000Z47 ZOO0 82 .O00Z19
Interest Daily
Rate Factor
.000Z47
.000164
.000137
.000110
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DF'--LTNQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of tho assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.