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HomeMy WebLinkAbout03-0113BUREAU OF ZNDZVZDUAL TAXES TNHERTTANCE TAX DTVZSTON DEPT. Z80601 HARRTSBURG, PA 17128-0601 COHNONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTXCE OF ZNHERXTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLONANCE OF DEDUCTZONS, AND ASSESSHENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS REV-I;¢8 EX AFP (01-03) DATE OZ-O$-ZO0$ ESTATE OF WELDER DATE OF DEATH 08-07-ZOOZ FILE NUMBER '~, -~ ~ COUNTY SSN/DC EMILIENNE E WELDER ACN 5225 MEADOWBROOK DR MECHANICSBURG PA 17055 NEAL CUMBERLAND 208-2q-8156 021~,8131 Amoun'~ Remi'l:'l:ed I HAKE CHECK PAYABLE AND REH'rT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA '170I$ CUT ALONG THZS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTXCE OF INHERITANCE TAX APPRAXSEHENT, ALLOWANCE OR DXSALLO#ANCE OF DEDUCTXONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-05-2005 ESTATE OF WELDER MEAL J DATE OF DEATH 08-07-2002 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 208-2q-8156 ACN 021q8151 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FED CREDIT UNION ACCOUNT NO. $3057-05 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TINE CERTIFICATE DATE ESTABLISHED 10-01-1985 Account Balance 8,512.15 Percent Taxable X 0.166 Amount Subject to Tax 1,~18.72 Debts and Deductions .00 Taxable Amount 1,~18.7Z Tax Rate X .00 Tax Due .00 TAX CREDZTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID ZF PAZD AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORH FOR ZNSTRUCTZONS.) TOTAL TAX CREDZT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act ZS of ZOO0. (72 P.S. Section 91q0). PAYMENT: REFUND (CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara availabZa at the Office of the Register of Nills, any of the g3 Revenue District Offices or by calZing the special gq-hour answering service for forms ordering: Z-SO0-361-ZO50~ services for taxpayers with special hearing and or speaking needs: 1-800-447-30g0 (TT only). Any party in interest not satisfied with the appraisement) allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shomn on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSIOZ1, Harrisburg, PA 17118-1011, OR --electing to have the ;attar determined at the audit of the account of the personal representative, OR --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 Reviea Unit, DEPT. 180601) Harrisburg) PA 171DS-060! Phone (717) 787-6505. See page S 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 (51) discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax end interest that has been assessed as indicated on this notice. Interest is charged beginning eith 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, 1982 bear interest at the rata of six [6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate ahich will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor xgBz ZOZ .OOOSqB 1987 9Z .O00gq7 X999 71 .OOOXgZ 1983 16Z .00045B 1988-1991 llZ .000~01 ZOO0 8Z .O00Z19 1984 IZX .000501 199Z 9Z .000947 2001 9Z .O00Zq7 1985 l~Z .000356 1993-199q 72 .O0019Z ZOOZ 62 .000164 1986 lOX .O00gTq 1995-1998 92 .O00Zq7 2005 5Z .000137 --Interest is calculated as foZlows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shawn on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. 280601 HARR]*SBURG., PA 17128-0601 EMILIENNE E WELDER 5225 HEADOWBROOK DR HECHANICSBURG PA 17055 COHHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1S~i8 EX AFP COl-g3) DATE 02-05-2005 ESTATE OF WELDER HEAL DATE OF DEATH 08-07-2002 FZLE NUHBER ~/-0.~ '//~) COUNTY CUMBERLAND SSN/DC 208-24-8156 ACN 02148154 Amoun~ Remi~ed HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 J CUT ALONG THIS LINE ~* RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-05-2005 ESTATE OF WELDER NEAL J DATE OF DEATH 08-07-2002 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 208-24-8156 ACN 02148134 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FEDERAL CREDIT UN ACCOUNT NO. 3305711 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 0q-16-1983 Account Balance 12,344.90 Percent Taxable X 0.166 Amount Subject to Tax 2,057.52 Debts and Deduct/ons - .00 Taxable Amount 2,057.52 Tax Rate X .00 Tax Due .00 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN ;;1, NO PAYHENT *rs REI~UIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) .00 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section Il40 of the lnheritmnce and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9140). PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- 1STRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which 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 Z3 Revenue District Offices or by calling the special Z4-hour ansmaring service for fores ordering: 1-800-56Z-Z0501 services for taxpayers with special hearing and or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions ar assessment of tax (including discount er interest) as shown on this Notice amy object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Beard of Appeals, Dept. 2810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the 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 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SZ) discount of the tax paid is alZoaed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat paid before January lB, 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 elth first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on or after January It igBz ail1 bear interest at e rate which ell1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily %nterest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .000548 1987 9Z .000Z47 1999 7Z .00019Z 1983 16Z .000438 1988-1991 llZ .000301 ZOOO 8Z .000Z19 1984 11Z .000301 1992 9Z .000Z47 2001 9Z .000Z47 1985 13X .000356 1993-1994 7X .OO019Z ZOOZ 6Z .000164 1986 lOZ .OOOZT~ 1995-1998 9Z .OOOZ47 2003 5Z .000137 --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF TNDTVTDUAL TAXES XNHERTTANCE TAX DXVTSTON DEPT. 180601 HARRISBURG, PA 17118-0601 EMILIENNE E WELDER 5225 MEADOWBROOK DR MECHANICSBURG PA 17055 CONHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTZCE OF XNHERZTANCE TAX APPRATSEHENT. ALLOWANCE OR DTSALLORANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOTNTLY HELD OR TRUST ASSETS DATE 02-0:5-200:5 ESTATE OF WELDER DATE OF DEATH 08-07-2002 FILE NUHBER 'i COUNTY CUHBERLAND SSN/DC 208-24-8156 ACN 02148156 Amoun~ Remi~ed REV-15~i8 EX AFP COZ-OS) NEAL J I HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LINE RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-05-2005 ESTATE OF WELDER NEAL J DATE OF DEATH 08-07-2002 COUNTY CUHBERLAND FILE NO. S.S/D.C. NO. 208-24-8156 ACN 02148136 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORMATZON FINANCIAL INSTITUTION: MEMBERS 1ST FEDERAL CREDIT UNI ACCOUNT NO. 3305700 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 04-02-1983 Account Balance 386.10 Pe~cen~ TaxabZe ~ 0.166 Amount Subject to Tax 64.35 Debts and Deductions - .00 Taxable Amount 64.35 Tax Rate X .00 Tax Due .00 NOTE: TAX CREDITS: PAYHENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PATD ¢-) AHOUNT PATD TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: nREGISTER OF WILLS, AGENT.o* ZF PAZD AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTZONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section Z160 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 9160). PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit .tth your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NZLLS, AGENT. A refund of a tax credit, ehich ams not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania [nharitanca and Estate Tax" (REV-IS13). Applications are available at tho Office of the Register of Hilts, any of tho 13 Revenue District Offices or by calIing the spaciaI lB-hour answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers mith specie! hearing and or speaking needs: 1-800-467-3020 (TT only). Any party in interest not satisfied aith the appraisement, a11oaance, or disalloaanca of deductions or assessment of tax (including discount or interest) as shown on this Notice amy ob~ect aithin sixty (60) days of receipt of this Notice by: --erittan protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered an this assessment should be addressed in uriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Reviee Unit, DEPT. 280601, Harrisburg, PA 1711B-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return far e Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar .onths after the decadant's death, a five percent (51) discount of the tax paid is eIlawad. The 151 tax amnesty non-participation panaIty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time per[cd as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is 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, 1981 bear interest at the rate of six (6Z3 percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1981 wi1! bear interest at a rate ahich will vary from calendar year to calendar year eith that rata announced by the PA Department of Revenue. The applicable interest rates far 19BI through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000568 1987 91 .000267 1999 71 .00019Z 1983 161 .000638 1988-1991 111 .000301 ZOO0 81 .000119 1986 111 .000301 1991 91 .000167 Z001 91 .000167 1985 13Z .000356 1993-1996 71 .000192 ZOOZ 61 .000166 1986 lOX .000Z76 1995-1998 91 .000167 Z003 SZ .000137 --Interest is calculated as folIoes: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DAZLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent ail1 reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. 'CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 17128-0601 REV-1S43 EX AFP (09-0n) INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21-~:L~-/,~ ACN OZ1q8157 DATE 11-22-2002 ANNICK F ~1~ BARNINGER 2q01 N COPE DR MECHANICSBURG PA 17055 TYPE OF ACCOUNT EST. OF NEAL J NELDER I~-ISAVZNGS S.S. NO. ZO8-Zq-8156 [] CHECKZNG DATE OF DEA?H 08-07-2002 [] TRUST , ~COUNTY CUMBERLAND [] CERT[F. REMIT PAYMENT AND FORMS TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 MEMBERS 1ST FEDERAL CREDTT UN[ has provided tho Department Nith the information listed baloa Nhich has been used Jn calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. Zf you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax LaBs of the Commonwealth of Pennsylvania. Questions may be ensnared by calling (717) 787-83Z7. COMPLETE PART I BELON ~ # # SEE REVERSE SIDE FOR FILING AND PAYMENT :iNSTRUCTIONS Account No. 5305700 Data Oq-OZ-1985 E s tab1 i shad Account Balance 586.10 Percent Taxable X 16.66 7 Amount Subject to Tax 6~. 55 Tax Rata X . Oq5 Potential Tax Due Z. 90 To insure proper credit to your account, tHO (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Nills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due wiZ1 become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LINE A. ~ The above information and tax due is correct. 1. You amy choose to remit payment to the Register of Nills aith two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of #ills and an official assessment ail! be issued by the PA Department of Revenue. S. 0 The above asset has been or wi[[ be reported and tax paid with the Pennsylvania Inheritance Tax return to be fi]ad by the decedent's representative. C. ~The above information is incorrect and/or debts and deductions were paid by you. You must complete PART [] and/or PART [] below. Zf you indicate a different tax rate, please state your relationship to decadent: RETURN - COHPUTATZON OF TAX ON JOINT/TRUST ACCOUNTS 1. Da~e Established I 2. Account Balance 2 3. Percent Taxable 3 ~ q. Amount Sub,oct to Tax fi S. Debts and Deductions 5. - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTZONS CLAZMEn PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, Z declare that the facts T have reported above ara true, correct and complete to the best. of my knowledge and belief. HONE ( ~//7 ) ~ ~/' ~/lr 7~ TAXPAYER SIGNATURE / TELEPHONE NUMBER DATE GENERAL INFORHATION 1. FAILURE TO RESPOND WILL RESULT ~N AN OFFICIAL TAX ASSESSNENT eith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death. 3. A joint account is taxable even though the dacedant's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING iNSTRUCTiONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them ~ith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-IS48 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or Hill be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decadent's representative, place an "X" in block "B" of Part ! cf the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue) Bureau of Individual Taxes) nept Z8060l, Harrisburg, PA 171ZB-0601 in the envelope provided. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and submit them ~ith your check for the amount of tax payable to the Register of Nills of the county indicated. The PA Department of Revenue ~ill issue an official assessment (Fora REV-1548 EX) upon receipt of t~a return from the Register of Hills. TAX RETURN - PART Z - TAX COHPUTATION LINE 1. Enter the date the account originally ~as established or titled in the manner mxisting at date of death. NOTE: For a decedent dying after iZ/1Z/BZ: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. He.ever, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or tho number of accounts held. If a double asterisk (Nx) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decadent's death= I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUHBER OF X 100 PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the nasa of the decedent and t~o other persons. ! DI¥IDEB BY 3 (JOINT O#NERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.TX (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the dacadent's death or accounts o~ned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OHNERS OR TRUST BENEFICIARIES Example-' Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .SO X 100 = SOZ (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 5. Enter the total of tho debts and deductions listed in Part 5. 6. The amount taxable (line 6) is determined by subtracting tho debts and deductions (line 5) from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/9~ ~o 1E/31/9~ 3Z 6Z 15X 15Z 01/01/95 to 06/30/00 OZ 61 07/01/00 ~o proson~ OZ 4.5Z~ 12Z 15Z xThe tax rate imposed on the nat value of transfers from a deceased child tNenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stapparent of the child is OZ. The lineal class of hairs includes grandparents, parents, children) and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents) ~hathar or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals ~ho have et least one parent in common ~ith the decedent) ~hether by blcod cr adoption. The "Collateral" class of heirs includes al1 other beneficiaries. CLAZHED DEDUCTIONS - PART $ DEBTS AND DEDUCTIONS CLAZHED Allowable debts and deductions ara determined as follows: A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, usa plain paper B I/Z" x 11". Proof of payment say be requested by the PA Department of Revenue. COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 1712B-0601 RE¥-1~45 EX &FP (09-00) ANNZCK F ~ BARNINGER 2q01N COPE DR NECHANICSBUR6 PA 17055 ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ACN 021q8155 DATE 11-22-2002 TYPE OF ACCOUNT EST. OF NEAL J NELDER [] SAVINGS S.S. NO. 208-2~-8156 [] CHECKING DATE OF DEATH 08-07-2002 [] TRUST COUNTY CUNBERLAND [] CERTZF. REHZT PAYHENT AND FORHS TO: REGISTER OF NTLLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 HEHBERS 1ST FEDERAL CREDIT UN has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you aero a joint ounar/baneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Coeaonaealth of PennsyLvania. Uuestions may be answered by calling t[17) 787-~5Z7. CONPLETE PART 1 mELON # # x SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS Account No. $$05711 Date 0q-16-1985 Established Account Balance 12,3~. 90 Percent Taxable X 16. 667 Amount Subject to Tax 2,057.52 Tax Rata X . Oq5 Potent&al Tax Due 92.59 To insure proper credit to your account, tee (Z) copies of this notice must accoapany your payment to tha Register of Hills, Hake check payable to: "Register of Nills, Agent". NOTE: If tax payments are made eithin three ($) months of the decedant's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax due wil! become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register of gills Hith too copies of this notice to obtain CHECK a discount ar avoid interest, or you may check box "A" and return this notice to tho Register of E q Hills and an official assessment will be issued by the PA Department of Revenue. ONE BLOCKJ s. [] The above asset has been or milt be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the decedent's representative. C. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART [] and/or PART [] batoe. zf you &ndicata a different tax rate, please state your relat/onship to decadent: RETURN - CONPUTATZON OF TA~ ON JOZNT/TR'JST ACCOUNTS PART TgX LIHE 1. Date Establ/shad 2. Account Balance 3. Percent Taxable 3 ~. Aeount Subject to Tex 5. Debts end Doduct/ons 6. Amount Taxable 6 7. Tax Rate 7 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTTON AHOUNT PAID TOTAL (Enter on L/ne 5 of Tax Computer/on) $ Under ponalt/es of perjury, T declare that tho facts ! have reported above are true, correct and COlflp].ate the b~//~, kno.ledge and bal/ef. HONE (~/~' TAXPAYER S~GNATURE ~ TELEPHONE NUHBER DATE GENERAL ZNFORHAT~ON 1. FAILURE TO RESPOND #ILL RESULT IN AN OFFICIAL TAX ASSESSNENT eith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadent's date of death. 3. A joint account [s taxable even though the decadant's name was added as a .attar of convenience. 4. Accounts (including those held batsman husband and wife) ehich the decedent put in joint names eithin one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable ~uily. REPORTTNG [NSTRUCTTONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Rag]star of Hills of tho county indicated. The PA Department of Revenue will issue an official assessment [Fora REV-lS48 EX) upon receipt of the return from the Register of Hills. Z. BLOCK S - If fha asset specified on this notice has been or will be reported and tax paid with the Pannsylvania inheritance Tax Return filed by the dacedent's representative, place an "X" in block "B' of Part ! of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individua! Taxes, gept ZB060i, Harrisburg, PA 17128-0661 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and submit thee with your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment [Fora REV-1548 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 - TAX COHPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after IZ/1Z/B2: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. Hoeever, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (aa) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as folloes: A. The percent taxable for joint assets established more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the nasa of the decedent end too other persons. 1 DIVIDED BY 3 (JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created eithin one year of the decedent's death or accounts owned by the decedent but held in trust for another individual[s) [trust beneficiaries): 1 DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OHNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 [SURVIVORS) = .50 X 100 = 50Z [TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line S. Enter tha total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. Data of Death Spouse Lineal Sibling Collateral 07/01/9~ to 12/$1/9~ 01/01/95 to 06/30/00 OX 6X 07/01/00 to present OX ~.SZ~ 12X aTha tax rate imposed an the net value cf 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 OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ehether or not they have been adopted by others, adopted children end step children. "Lineal descendents" includes al1 chiZdren of the natural parents and their descendents, ahathar or not they have been adopted by others, adopted descendents and their descendants end step-descendants. "Siblings" era defined es individuals who have at least one parent in common aith the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLATHED DEDUCTTONS - PART $ - DEIITS AND DEDUCTTONS CLATHED Allocable debts and deductions ara determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible [teas. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being cZaiaed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may bm requested by the PA Department of Revenue. COMNONREALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1712B-0601 REV-IS45 EX AFP ZNFORMATZON NOTZCE AND TAXPAYER RESPONSE FILE NO. 21 ACN 021q8132 DATE 11-22-2002 EST. OF HEAL J WELDER S.S. NO. ZOS-2q-8156 DATE OF DEATH 08-07-2002 ;' '" COUNTY CUMBERLAND ANNTCK F lip BARNINGER 2~01 N COPE DR MECHANICSBURG PA 17055 TYPE OF ACCOUNT j~-ISAVINGS [---ICHECKZNG I---ITRUST ~---ICERTZF, REHIT PAYNENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 HEHBERS 1ST FED CREDIT UNION has provided the Department eith the information listed belae mhich has been used in calculating the patmntial tax duo. Their records indicatm that at the death of the above decedent, you mare a joint oener/beneficiary of this account. If you feel this information is incorrect, please obtain aritten correction from the financial institution, attach a copy to this fore and return it to the above address. This account is taxable in accordance mith the Inheritance Tax Laos of tho Coaaoneealth of Pennsylvania. Questions may be answered by calling (717) 787-B3Z7. COMPLETE PART I BELOW # N # SEE REVERSE SIDE FOR FILING AND PAYHENT INSTRUCTIONS Accoun* No. 33057-05 Da*e 10-01-1985 Established Accoun~ Balance 8,512.15 Percen* Taxable X 16. 667 Amoun* Subjec~ *o Tax 1,~18.7? Tax Ra~e X . Oq5 Potential Tax Due 63.8~ To insure proper credit to your account, two [2) copies of this notice oust accompany your payment to tho Register of Rills. Make check payable to: "Register of Nills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 52 discount of the tax due. Any inheritance tax due mill become delinquent nine (9) months after the date of death, PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You lay choose to remit payment to the Register of Rills with two copies of this notice to obtain CHECK a discount or avoid interest, or you say check box "A' and return this notice to the Register of  ONE ~ #ills and an official assessment will be issued by the PA Department of Revenue. BLOCK ~ S. [] Tho above asset has been or will be reported and tax paid with tho Pennsylvania Inheritance Tax return ONLY to be filed by the decedent's representative. C. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART [] and/or PART [] below. If you indLce~e a dAfferen~ ~ax ra~a, please s~a~e your rela*ionshlp ~o decadent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Da~:e Es~abl/shed PART TAX LINE 2. Accoun~ Balance 2 3. Percan~ Taxable 3 ~ q. Amoun~ Subjec~ ~o Tax q. $. Dab~s and Deductions $ - 6. kmoun~ Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (mn*er on Line $ of Tax Computation) $ Under penalties of perjury, Z declare ~ha~ ~he fmc~s Z have reported above ara ~rua, correc~ and complete ~o ~:he b~js~ of my knowledge and bezier. /~, . ~ · HOME (?/~) 7~- ~7~ TAXPAYER SIGNATURE ~ TELEPHONE NUMBER ~ GENERAL INFORMATION 1. FAILURE TO RESPOND WaLL RESULT XN AN OFFICIAL TAX ASSESSHENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. $. A joint account is taxable even though the decadant's name was added as a matter of convenience. 4. Accounts (including those hold between husband and wife) which the decedent put in joint names aithin Dna year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than Dna year pr[or to death ara not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions ara not being claimed) piece an 'X" in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-154B EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dacadant's representative, place an "X" in bIock "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept ZB0601, Harrisburg) PA 171Z8-0601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions ara being clalmed, check bIock "C" and complete Parts Z and 3 according to the instructions below. Sign tad copies and submit them with your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment [Fora REV-1548 EX) upon receipt of the return from the Rag[star of Hills. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the date the account originaZIy was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is mn exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If e double asterisk (ax) appears before your first name in the address portion of this notice, the S3,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than Dna year prior to the dacedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 [JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7X [TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the dacedent's death or accounts owned by the decedent but hold in trust for another individual(s) [trust beneficiaries): i DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account rag[stared [n the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVZVORS)= .S0 X 100 = S0Z [TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (I[ne Z) by the percent taxable (Iine 3). 5. Enter the totaZ of the debts and deductions listad in Part 3. 6. The amount taxable (line 6) is deterelned by subtracting the debts and deductions [line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate [line 7) as determined below. Da~e of Death Spouse Lineal Sibling Collateral 07/01/9q ~o 12/$1/9q 3X 6Z 01/01/95 ~o 06/30/00 OX 6X 15X 07/01/00 ~o presen~ OX q.$X~ aThe 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 usa of a natural parent, an adoptive parent, or a stepparent of the child is OZ. The lineal class of he[rs includes grandparents) parents) children) and lineal descendents. "Children" includes natural children whether or not they have been adopted by others) adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, ahether or not they have been adopted by others) adopted descendents and their descendants and step-descendants. "Siblings" ara defined as individuals who have at least Dna parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes a11 other beneficiaries. CLAIMED DEDUCTIONS PART 5 - BEfiTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnlsh proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11'. Proof of payment lay ba requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11 96) 002320 BARNINGER A F 2401 N COPE MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 208-24-8156 FILE NUMBER: 2103-0113 DECEDENT NAME: WELDER NEAL J DATE OF PAYMENT: 03/20/2003 POSTMARK DATE: 03/1 7/2003 COUNTY: CUM BERLAN D DATE OF DEATH: 08/07/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02148132 $63.84 02148135 $92.59 02148137 $2.90 REMARKS: A F BARNINGER TOTAL AMOUNT PAID' $159.33 SEAL CHECK#1045 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DTVXSTON DEPT. 280601 HARRISBURG, PA 171Z8-0601 ANNICK K BARNINGER 2q01N COPE DR MECHANICSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRATSEHENT, ALLONANCE OR DISALLORANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 0q-21-2005 ESTATE OF WELDER DATE OF DEATH 08-07-Z00Z FILE NUMBER 21 05-0115 COUNTY CUMBERLAND ~ : SSN/DC ZO8-Z~-8156 ACN 021q815Z Amount: Rmm/~ed REV-l$48 EX AFP COl-OS) NEAL J MAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTXCE OF XNHERXTANCE TAX APPRAXSEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTXONS, AND ASSESSMENT OF TAX ON dOXNTLY HELD OR TRUST ASSETS DATE Oq-Z1-Z003 ESTATE OF WELDER NEAL J DATE OF DEATH 08-07-ZOOZ COUNTY CUMBERLAND FILE NO. 21 03-0115 S.S/D.C. NO. 208-2q-8156 ACN OZlq8132 TAX RETURN WAS: eX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FED CREDIT UNION ACCOUNT NO. 33057-05 TYPE OF ACCOUNT: ¢ ~ SAVINGS ( ) CHECKING ( ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 10-01-1985 Account Balance Percent Taxable X 0.166 Amount Subject to Tax 1,q18.72 Debts and DeductAons - .00 Taxable Amount 1,~18.7Z Tax Rate X .q5 Tax Due 63.8q TAX CREDZTS: 8,512.15 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR HONEY ORDER PAYABLE TO: '*REGISTER OF WILLS, AGENT.°* PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-17-2003 CD002320 .00 63.8q TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF pATD AFTER TNTS DATE, SEE REVERSE FOR CALCULATTON OF ADDITTONAL INTEREST. IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT TS REQUTRED. TF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR INSTRUCTIONS. 63.8q .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act) Act Z$ of ZOO0. (72 P.S. Section 9140). PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF NILLS, AGENT. A refund of a tax credit, ahich was net requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Nills, any of the 15 Revenue District Offices or by calZing the speciaZ Z4-hour answering service for forms ordering: 1-800-561-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-447-5010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17118-1011, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should bm addressed in writing to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Reviea Unit, DEPT. Z8060I, Harrisburg, PA 17118-060! Phone (717) 787-650S. See page S of the book[et "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150I) for an explanation of administratively correctable errors. If any tax due is paid within three (2) calendar months after the decedent's death, a five percent (51) 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 tiao period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and onm (1) day from the date of death, to the date of payment. Taxes which became daXinquant before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on or after January 1, 1981 will bear interest at a rate which wi1! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest DaiZy Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .000548 1987 92 .000247 1999 72 .00019Z 1983 161 .000438 1988-1991 112 .000301 2000 82 .O00ZZ9 1984 111 .000501 1992 91 .000247 ZOOZ 91 .000247 1985 151 .000556 1993-1994 71 .000192 200Z 62 .000164 1986 iOZ .000274 1995-1998 92 .000247 2003 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUIqBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. BUREAU OF ZNDIVIDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. Z80601 HARRTSBURG, PA 17128-0601 ANNICK K BARNINGER Iq01N COPE DR HECHANICSBURG PA 17055 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAXSENENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-i$~i8 EX AFP COl-OS) DATE Oq-Zl-200$ ESTATE OF WELDER DATE OF DEATH 08-07-2002 FXLE NUHBER 21 05-011~5 COUNTY CUMBERLAND SSN/DC 208-2~-8156 ACN 021~8157 Amount: RemJ.'l:'l:ed NEAL J HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTTCE OF ZNHERTTANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE O~-Zl-ZO0$ ESTATE OF WELDER NEAL J DATE OF DEATH 08-07-2002 COUNTY CUMBERLAND FILE NO. 21 03-0113 S.S/D.C. NO. 208-Zq-8156 ACN 021q8157 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET XNFORMATXON FINANCIAL INSTITUTION: MEMBERS 1ST FEDERAL CREDIT UNI ACCOUNT NO. $$05700 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED Oq-OZ-1985 Accoun~ Balance $86.10 Percen~ Taxable X 0.166 Amount Subject to Tax 6q.$5 Debts and Deductions - .00 Taxable Amount 6~.35 Tax Rate X .q5 Tax Due 2.90 TAX CREDZTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-17-Z005 CDOOZSZO .00 Z.90 TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER TH/S DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS REI~UIRED. TF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORM FOR /NSTRUCTIONS. ) 2.90 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements cf Section 21~0 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 91~0). PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECT/ONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of #i118 printed on the reverse side. -- Hake check or money order payable to: REGISTER OF RILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania [nheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Rills, any of the Z5 Revenue District Offices or by calling the special Z~-hour answering service for forms ordering: 1-SOO-562-ZOSO; services for taxpayers with special hearing and or speaking needs: 1-800-~7-5020 (TT only). Any party in interest not satisfied with the appraisement, a11owancej or disalloeance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --eritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the 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 Revenuej Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decsdent's death, a five percent discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 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 tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency~ or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .00016q. All taxes ehich became delinquent on or after January 1, 1982 mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA interest rates for 1982 through 2005 are: Interest Daily Year Rate Factor 1982 20Z .0005~8 1985 16Z .000q58 1984 llZ .000501 1985 152 .000~56 1986 102 .000274 Department of Revenue. The applicable Interest Daily Interest DaiXy Year Rate Factor Year Rate Factor 1987 9Z .0002q7 1999 72 .000192 1988-1991 llZ .000501 ZOO0 82 .000219 1992 92 .000247 2001 9Z .OOOZ~7 1995-1994 72 .000192 2002 62 .00016~ 1995-1998 9Z .0002~7 2003 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill 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 calcuZatad. BUREAU OF INDIVIDUAL TAXES TNHER/TANCE TAX DTVXS/ON DEPT. 280601 HARRTSBURG, PA 17128-0601 ANNICK K BARNINGER Iq01N COPE DR MECHANICSBUR6 PA 17055 COHHON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERXTANCE TAX APPRAXSENENT. ALLONANCE OR DXSALLONANCE OF DEDUCTXON~, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX &FP (01-05) DATE 0q-21-2005 ESTATE OF WELDER WEAL DATE OF DEATH 08-07-2002 FILE NUMBER 21 05-0115 COUNTY CUHBERLAND SSN/DC 208-2~-8156 ACN 021~8155 Amoun~ Remi~ed HAKE CHECK PAYABLE AND REHXT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-154B EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOINTLY HELD OR TRUST ASSETS DATE 04-21-2005 ESTATE OF WELDER NEAL J DATE OF DEATH 08-07-Z002 COUNTY CUHBERLAND FILE NO. 21 03-0113 S.S/D.C. NO. 208-2~-8156 ACN 021q8135 TAX RETURN WAS: eX) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET /NFORNATXON FINANCIAL INSTITUTION: HEHBERS 1ST FEDERAL CREDIT UN ACCOUNT NO. 3305711 TYPE OF ACCOUNT: ( ) SAVINGS ¢ ~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 0q-16-1983 Account Balance 12,3~.90 Percent Taxable X 0.166 Amount Subject to Tax 2,057.52 Debts and Deductions - .00 Taxable Amount 2,057.52 Tax Rate X .q5 Tax Due 92.59 TAX CRED/TS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "RESISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-17-2003 CD002320 .00 92.59 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1~ NO PAYMENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. 92.59 .00 .00 .00 PURPOSE OF NOT/CE: To fulfill the requiraaents of Section ZlqO of the Inheritance and Estata Tax Act, Act ZS of ZOO0. (71 P.S. Section 91q0). PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit Nith your payment to the Register of Hills printed on fha reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A rafund of a tax credit, ahich was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available mt the Offica of tha Register of #ills, any of tha 25 Revenue District Offices or by calling tha special gq-hour answering service for forms ordering: 1-800-S62-Z050; services for taxpayers with special hearing and or speaking needs: 1-80O-qqT-SOgO (TT only). Any party in interest not satisfied with the appraisement, allowance, ar disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notica may object aithin sixty (60) days of raceipt of this Notice by: --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 171Z8-1021, OR --electing to have tha matter determined at the 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 DaparfJ. ant of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviaa Unit, DEPT. 180601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6S05. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO1) for an explanation of administratively correctable errors. If any tax dua is paid aithin three (53 calendar months after the decedent's death, a five percent (51) discount of tha tax paid is allowed. Tha 151 tax amnesty non-participation penalty is computed on the total of tha tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the tha same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (13 day from tha date of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .O0016q. A11 taxes which became delinquent on or after January 1, 1981 will boar interest at a rate which wiX! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Tha applicable interest rates for 1982 through ZOOS ara: Interest Daily Interest Daily Interest Dally Year Rate Factor Yea.~r Rate Factor Yea.~r Rate Factor 198Z ZOZ .0005q8 1987 91 .OOOZq7 1999 7X .000192 1983 161 .000q3B 1988-1991 llZ .000S01 ZOO0 82 .000119 198q 111 .000S01 1991 91 .O00Zq7 Z001 91 .O00Zq7 1985 132 .000S56 199S-199q 72 .000192 ZOOZ 61 .00016q 1986 101 .O00g7q 1995-1998 92 .O00Zq7 ZOOS 5Z .0001S7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNI~UENT X DAILY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill 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 intarest must be calculated.