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Home My WebLink About01-0948 ,. ~ Register of Wills of Cumberland County, Pennsylvania Estate of PETITION FOR GRANT OF LETTERS STEVEN D. LINN No. ~I - 01- q 4- 8 also known as I Deceased Social Security No. Michael W. Linn and Steven C. Nearman 524-70-8875 Petitionerls), who is/are 18 years of age or older, applvliesl for: (COMPLETE "A" OR "B" BELOW:) D A. Probate and Grant of Letters and aver that Petitioners are the executors named in the Last Will of the Decedent, dated and codicil(s) dated State relevant circumstances, e.g., renunciation. death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: @) B. Grant of Letters of Administration (d.b.n.c.t.a.: pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: r Name Relationship Residence I ANDREW J. LINN, A Minor Son 201 Allendale Way Camp Hill, PA 17011 DEENA G. LINN, A Minor Daughter 201 Allendale Way Camp Hill, PA 17011 SARA B. LINN Mother 2634 Veteran Heights Colorado Springs, CO 80904 JAMES W. LINN Father 2634 Veteran Heights Colorado Springs, CO 80904 PETER C. LINN Brother 10021 Whitefield Street Fairfax, VA 22031 MICHAEL W. LINN Brother 265 Weatherstone Parkway Marietta, Georgia 30068 (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 201 Allendale Way, Camp Hill, Lower Allen Township, Pennsylvania, 17011 (list street, number and municipality) Decedent, then 50 years of age, died September 21, 2001, at Baltimore County, Maryland (Locationl Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property............................................................................ $ 2,600.00 (If not domiciled in PAl Personal property in Pennsylvania .......................................................... $ (If not domiciled in PAl Personal property in County .................................................................. $ Value of real estate in Pennsylvania .......................................................................................................... $ Total................................................................................................... $ Real Estate situated as follows: 201 Allendale Wav, Camp Hill, Pennsylvania Wherefore, Petitioners respectfully request the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence MICHAEL W. LINN 265 Weatherstone Parkway Marietta, Georgia 30068 STEVEN C. NEARMAN 1005 Cameron Street Alexandria, Virgina 22314 Form RW-l Page 1 of 2 (Dauphin County) - Rev. 9/92 402963.1 t(P-ILf-4 . . Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioners above-named swear and affirm that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioners and that, as personal representatives of the Decedent, Petitioners will well and truly administer the estate according to law. fl;:.. c'~. . ~--<-~. ---- Sworn to and affirmed and subscribed -n+- before me this --l L day of No. ~/~()/ -C( Lt~ Estate of STEVEN D. LINN Deceased Social Security No: 524-70 -8875 Date of Death: September 21, 2001 AND NOW, ~T, f 5 ,2001, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters 0 Testamentary X of Administration are hereby granted to Michael W. Linn and Steven C. tiftrol in the above estate and that the instrument(s) dated N/ A described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES $ 3).()O $ \ 5.00 $ $ $ $ $ $ Letters........................... $ 25.00 Short Certificatelsl..!Q.... Renunciation... ..c.~J....... Affidavit I l................. Extra Pages I l............ Codicil......................... . JCP Fee........................ Inventory...................... . Other........................... . TOTAL............... . Form RW.' Page 2 of 2 (Dauphin County)- Rev. 9/92 crtJ~~ Attorney: Amv J. Mendelsohn I.D. No: 81084 1.5D 5.00 Address: Rhoads & Sinon LLP, P.O. Box 1146 1 South Market Square, HarrisburQ, PA 17108-1146 Telephone: 717-233-5731 $ 8a,5D - CAfT'i- .pUi-UeJ ROBERT H. LONG, JR.' SHAWN D. LOCHINGER SHERILL T. MOYER JAMES H. CAWLEY JAN P. PADEN DEAN F. PIERMATTEI RICHARD B. WOOD KENNETH L. JOEL' LAWRENCE B. ABRAMS III' ~6~~AJ~S~fcCTE J. BRUCE WALTER LORI J. McELROY JOHN P. MANBECK THOMAS J. NEHILLA FRANK J. LEBER KEVIN M. GOLD PAUL A. LUNDEEN CARL D. LUNDBLAD JACK F. HURLEY, JR. JAMES E. ELLISON DAVID B. DOWLING RICHARD E. ARTELL DAVID F. O'LEARY ROBERT J. TRIBECK DAVID O. TWADDELL TIMOTHY J. NIEMAN CHARLES J. FERRY PAUL J. BRUDER, JR.' STANLEY A. SMITH JOANNE BOOK CHRISTINE JENS H. DAMGAARD' SUSAN E. SCHWAB DRAKE D. NICHOLAS AMY J. MENDELSOHN' THOMAS A. FRENCH MICHAEL W. WINFIELD' DEAN H. DUSINBERRE KATHRYN G. SOPHY' DONNA M.J. CLARK STEPHANIE E. DIVITTORE CHARLES E GUTSHALL KIMBERLY L. SNELL-ZARCONE PAUL F. WESSELL KATHLEEN D. BRUDER'" 1 ALSO ADMITTED TO THE DISTRICT OF COLUMBIA BAR 2 ALSO ADMITTED TO THE FLORIDA BAR 3 ALSO ADMITTED TO THE MARYLAND BAR 4 ALSO ADMITTED TO THE NEW JERSEY BAR 5 ALSO ADMITTED TO THE NEW YORK BAR RHOADS & SINON LLP ATTORNEYS AT LAW TWELFTH FLOOR ONE SOUTH MARKET SQUARE P.O. BOX 1146 HARRISBURG, PA 17108-1146 OF COUNSEL FRANK A. SINON HENRY W. RHOADS JOHN C. DOWLING R. STEPHEN SHIBLA PAUL H. RHOADS 1907-1984 JOHN M. MUSSELMAN 1919-1980 CL YLE R. HENDERSHOT 1922-1980 TELEPHONE (717) 233-5731 FAX (717) 232-1459 EMAIL dwieseman@rhoads-sinon.com WEB 5 I T E : www.rhoads-sinon.com DIRECT DIAL NO. (717) 231-6671 October 12, 2001 FILE NO. 7895/01 Re: Estate of Steven D. Linn Register of Wills Office Cumberland County Register of Wills One Courthouse Square Carlisle, P A 17013 We represent the Estate of Steven D. Linn. Mr. Linn passed away on September 21, 2001, a resident of Cumberland County. Enclosed for filing, please find the following documents: 1. Death Certificate. 2. Renunciation for James Linn; Renunciation for Sara Linn Renunciation for Peter C. Linn 3. Petition for Grant of Letters of Administration. 4. Estate Information Sheet. 5. Bond documents for Michael Linn and Steven Nearman 6. Check in the sum of $82.50 in payment of probate fee of $25.00; the cost of three (3) Renunciations @ $5.00 ($15.00); the cost often (10) short certificates @ $3.00 each ($30.00); JCP fees of$5.00; and 12 the cost of the Bond fee ($7.50). 404448.1 YORK: TELEPHONE (717) 843-1718, FAX (717) 232-1459 AFFILIATED OFFICE: LANCASTER: 5TE. 203, 17005. DIXIE HWY, BOCA RATON, FL 33432 TELEPHONE (561) 395-5595, FAX (561) 395-9497 TELEPHONE (717) 397-4431, FAX (717) 232-1459 .. RHOADS . SINON LLP October 12, 2001 Page 2 We have also enclosed an extra copy ofthe Petition for Probate, and the Renunciations, that we ask that you time stamp and return to us. If you have any questions or comments regarding the enclosed filing, please contact the undersigned. Very truly yours, RHOADS & SINON LLP ~~:~j,C{cf ..~ {,t k~J (, }t( ~ / Dana L. Wieseman -. . Legal Assistant Enclosures Register of Wills of Cumberland County, Pennsylvania RENUNCIA TION Estate of STEVEN D. LINN No. 8./-01- qif f also known as , Deceased The undersigned, PETER C. LINN. Brother of Steven D. Linn. the above Decedent, hereby renounces the right to administer the estate and respectfully requests that Letters of Administration be issued to MICHAEL W. LINN and STEVEN C. NEARMAN. Witness my hand this 1+ +tt day of ?) ere B E-k ~(. df~ PET R C. LINN ,2001. NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. 403551.1 Register of Wills of Cumberland County, Pennsylvania RENUNCIA TION Estate of STEVEN D. LINN No. ~J- Ol- q4-~ also known as , Deceased The undersigned, JAMES W. LINN, fathp.r of Stp.vp.n D. Linn, of the above Decedent, hereby renounces the right to administer the estate and respectfully requests that Letters Testamentary/of Administration be issued to MICHAEL W. LINN and STEVEN C. NEARMAN Witness my hand this .<fd,. day of ~ ,2001. I " '---'-- ----~. NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. 402374.1 Register of Wills of Cumberland County, Pennsylvania RENUNCIA TION Estate of STEVEN D. LINN No. C2/- 0/- qtJ-g also known as , Deceased Theund~~gned. SARA B. LINN. mother of Steven D. Linn. of the above Decedent, hereby renounces the right to administer the estate and respectfully requests that Letters Testamentary/of Administration be issued to MICHAEL W. LINN and STEVEN C. NEARMAN Witness my hand this Lid day of ~ ,2001. 0)QJt~./1; ~~~/ Sara B. Linn NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. 402374.1 ~ "',--- olftC9/KIfL . Q50Nl> i(}f) '-I;BE I0U1Jj) @ . /;if 01/- {)/-Q5?. National Grange Mutual Insurance Company #S420-086 A Main Street ^rTl(~r1r:;l CIHTlpallV In the Matter of the Estate of: Lesley E Nearman and StevenD. Linn (Husband and Wife) KNOW ALL MEN BY THESE PRESENTS, that we, Steven C Nearman &/or Michael W Linn , asCo-Administrators of the Estate of Lesley E Nearman and Steven D Linn , and National Grange Mutual Insurance Company, a New Hampshire Corporation, of Keene, New Hampshire, as Surety, are held and firmly bound unto the Commonwealth of Pennsylvania , in the full and just sum of Four Hundred Thousand and 00/100** DOLLARS, ($400,000.00 ) for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors, administrators, successors and assigns, jointly and severally, firmly by these presents. Sealed with our seals, and dated this 12th day of 2001 October WHEREAS,steven C Nearman & / or Michael W Linn , has been, or is about to be appointed co-administrators of the Estate of Lesley E Nearman and steven D. Linn , by the Orphans Court of Cumberland County. NOW, THEREFORE, the condition of this obligation is such, that if the said steven c. Nearman & / or Michael W Linn shall well and truly discharge the duties of said trust according to law, then this obligation is void, otherwise to remain in full force and effect. a/./<>'~ ~d~ tness ?!~ "" - yf' ~.L'-- Wi ess W Linn ~ (SEAL ) C Nearmah ~c.n- NATIONAL GRANGE MUTUAL INSURANCE COMPANY .- By: -\ '~ ~ational Grange Mutual / Insurance Company A Main Street America company POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS: That the National Grange Mutual Insurance Company, a New Hampshire corporation hav- ing its principal office in the City of Keene, State of New Hampshire, pursuant to Article V, Section 2 of the By-Laws of said Company, to wit: "Section 2. The board of directors, the president, any vice president, secretary, or the treasurer shall have the power and authority to appoint attorneys-in-fact and to authorize them to execute on behalf of the company and affix the seal of the company thereto, bonds, recognizances, contracts of indemnity or writings obligatory in the nature of a bond, recognizance or conditional under- taking and to remove any such attorneys-in-fact at any time and revoke the power and authority given to them. " Pursuant to said by-law does hereby make, constitute and appoint HUEY A E LONG, DONALD E ENDERS JR, its true and lawful Attorneys-in-fact, to make, execute, seal and deliver for and on its behalf, and as it~act d deed, bonds, undertakings recognizances, contracts of indemnity, or other writings obligatory in the nature of a bond s the following limitation: ~ 1. No one bond to exceed Five Hundred Thousand Dollars ($500,000.00). ~\@r and to bind the National Grange Mutual Insurance Company thereby as fully and to the same e f such instruments were signed by the duly authorized officers of the National Grange Mutual Insurance Company, he acts of said Attorney are hereby ratified and confirmed. r? ) This power of attorney is signed and sealed by facsimile under and by the authority of the foll~g resolution adopted by the Direc- tors of The National Grange Mutual Insurance Company at a meeting duly called and @1t the 2nd day of December 1977. Voted: That the signature of any officer authorized by the By-Laws and the c y seal may be affixed by facsimile to any power of attorney or special power of attorney or certification of eithe for the ~ecution of any bond, undertaking, recognizance or other written obligation in the nature thereof; such e and seal~ when so used being hereby adopted by the company as the original signature of such office and the . seal of thJt@!Jpany, to be valid and binding upon the company with the same force and effect as though manu~al . ~<> ~ By execution of this Power of Attorney, National Grange ~~ surance C does hereby revoke, rescind and declare null and void any previous Power of Attorney at any r e ~ IOU sly fu' the aforesaid individuals or agencies. IN WITNESS WHEREOF, The National Grange Mutual In e Company Gi used these presents to be signe~\~j\I"Q/~~~iI~,:te Secretary and its corporate seal to be hereto affixed tho ay of Sept , 2001. THIS APPOIN~~llAtl'l~~ AND TERMINATE AUTOMATICALLY AS OF DEC 31ST.;~ s soon7l~~ " P::J2:-t ~ o'l-~~% ~~~~~~; ~~~;D ~U~~~~~I~S~~~~~~RAN~~~;:SU::;:. . A ~ '.ffl.': HAMPSHIRE" IS NOT SHOWN IN IT RETY~@ ~li~ I ~. $ State of New Hampshire, County . e . ~(.. *./ . ~$' On this 07TH day of Septemb 1, before the su riber a Notary Public of the State of New Hampshir ^~~~~~~ty of Cheshire duly comrnissio Ualified~C liam C. McKenna of the National Grange Mutual Insurance C~!)l\\\m\\ke personally known to \K t1l cer describ n, and who executed the preceding instrument, and he acknowledged the execution of same, and being ~~ fully sworn d and said that he is an officer of said Company, aforesaid: that the seal affixed to the preceding instru ~@s>the corpo t of said Company, and the said corporate seal and his signature as officer were duly affixed and subscBb e said inst y the authority and direction of the said Company; that Article V, Section ~,p.f,tl1t''By.l,.I};Vs of said C~ . now in force. .~,/ ~. .!':':.!..r.'? /"'',,~ ~~ WHEREOF, I have hereunto set my hand and affixed by official seal at Keene, New Hamp~1r~~s'. . ......~\ Ib~ of September, 2001. " ';;1rJ"Pl;4:./'/~~ 0 TAn r \ . ~ Ib ~ i ,.' ; ..O-J ..... :: Notary Public ~f ". P \ c.. ..: g My Commission Expires: Ma~3, t093U 6 L .... ~ f 1 Lyn E. Landry, Assistant Vice President of the National Grange Mutual Insurance Company, do hereby cetf~~t.~ p.b~v"~~~-- foregoing is a true and correct copy of a Power of Attorney executed by said Company which is still in force anCf,.;JrecffAM C'> "",,~ IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said mp at ;K~e'~~~'slttt~'ml~ 12th day of October 2001 '-> ~;"4~A t Vice ;;esiden.t..., ~. .~/ 68-6921.003 ~~ j WARNING - Any unauthorized reproduction or alteration of this document is prohibited. This power is void unless seals are readable and the certification seal at the bottom is embossed, The diagonal imprint, warning and confirmation must be in red ink. CONFIRMATION Of validity of attached bond, call NGM at: Keene 603-358-1339; Richmond 804-270-6611 ext. 138; Syracuse 31 5-434-1 41 O. f ----- CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: STEVEN D. LINN Date of Death: SEPTEMBER 21, 2001 Admin. No. 2001-00948 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on November 12,2001 Name Andrew J. Linn, A Minor c/o Michael W. Linn & Barbara D. Linn, Guardians Deena G. Linn, A Minor c/o Michael W. Linn and Barbara D. Linn, Guardians Address 265 Weatherstone Parkway Marietta, Georgia 30068 265 Weatherstone Parkway Marietta, Georgia 30068 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NONE Date: December 5, 2001 Signature: Name: Address: Telephone: Capacity: \ld "r...'" r-""t;~rJgqU!lla '1Jel~ ~)r;, " LZ; Hit L -:110 La. SiI !Ipi F':' ,W:ljetj ;')",;oc>atj 411026.1 ~;/; ,{/cdt{7yL~~ J. Mendelsohn, Esquire oads & Sinon LLP P.O. Box 1146 Harrisburg, P A 17108 (717) 233-5731 Counsel for Personal Representative ,--- ~ . c, ..; R~~'-1500EX+ (6-00) OFFICIAL USE ONLY .,. COMMONWEALTH OF PENNSYLVANIA REV-1500 ~ 17 /'1 - L} - DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2001 0948 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Linn - Steven D 524-70-8875 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 09/21/2001 03/24/1951 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER - - @ 3. Remainder Return CHECK r Original Return ~2 Supplemental Return (date of death prior to 12-13-82) APPRO- 4. Umited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required ~ate 01 death alter 12-12-82) PRIATE 6. Decedent Died Testate 7. ecedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach copy 01 Will) Ifttach a copy 01 Trust) BLOCKS 9. Utigation Proceeds Received 10. pousal Poverty Credit (date 01 death between 0 11. Election to taK under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach Sch 0) 'Ijom~~~tQN.:MQ$ltijf;C~ij~n:tt:AtUe.~~:j;~~fibHliJWtiXw~l]QN\.ilQijmNfb(Rgf!Q:'tQ.;::: NAME COMPLETE MAILING ADDRESS COR- Amy J. Mendelsohn, Esquire One S. Market Square, P. O. Box 1146 RE- FIRM NAME (If Applicable) Harrisburg, PA 17108 SPON DENT Rhoads & Sinon LLP TELEPHONE NUMBER 717-233-5731 OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) 82,500.00 2. Stocks and Bonds (Schedule B) (2) 549..31 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.00 -"'r -- 4. Mortgages & Notes Receivable (Schedule D) (4) 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 16,279.27 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) 0.00 RECA- PITULA- 7. Inter - Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 0.00 8. Total Gross Assets (total Unes 1-7) (8) 99,328.58 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 85,719.53 10. Debts 01 Decedent, Mortgage liabilities, & Liens (Schedule I) (10) 75,870.87 11. Total Deductions (total Unes 9 & 10) (11) 161,590.40 12. Net Value of Estate (Une 8 minus Une 11) (12) (62,261.82) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) 0.00 has not been made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus LJne 13) (14) (62,261.82) SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount 01 Line 14 taKable at the spousal tax rate, or translers under Sec. 9116 (aX 1.2) 0.00 X.O 00 (15) 0.00 TAX 16. Amount 01 Line 14 taKable at lineal rate 0.00 x.O 0.045 (16) 0.00 - COMPU- 17. Amount 01 Line 14 taKable at sibling rate 0.00 X .12 (17) 0.00 TATION 18. Amount 01 Line 14 taKable at collateral rate 0.00 )( .15 (18) 0.00 19. Tax Due (19) 0.00 20. 0 l~kBeRftif\tbtt_~R.E.dUr$tWC\'J~efijNtnjm)lo:M~F.fJAJM_i:1 H:<'::::.:::\~w:ae.:$Uae::tO:AN$weaAU:;QUe$1jON$aiUM.GI!t,a\i\l!i1I:taec.t1I:CKMA:Tf:k~;}: ............................. :::::::::::::::::::::::::::::::::::::>;.;...:.:.:....... o PA 15001 NTF 29755 Copyright 2000 Grealland/Nelco LP - Forms Soltware Only PA,REV -1500 EX (6-00) C Page 2 Decedent's omolete Address: STREET ADDRESS 201 Allendale Way Cumberland County CITY I STATE I ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 0.00 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 TotallnterestlPenalty (0 + E) 4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Une 5 + SA. This is the BALANCE DUE. ::::::::::::::::::::::::::::::::::::::::::::::', Mak.~..,Check payabl~,~.:,:,:~:;GISTE,~"OF, WILLS, AGENT :::::::::::::', ::::::: ;::;:::::;:::;:;::;:;:;:::::::::::::;:::;:::::: ::;:;:::::;:::::::;:::::::;:::::::;:;:;:;:;:;::::::;:: .::. ....,..:: .... ....,:.:.:.:.;.:.:.:.:. ... ;:;:;::;:;:::;:;:;:::;:;:;:::, ..' ..... ... "". ..... ::;:;:;:;::; ..... :;:;:;:;::;:: ....... :;:;:;: /~f~~~t?:r{{~{:r:::::::::::::';':" PLEASE ANSWERHTHE "fi:OLtOwi'NG QUeSTiONS ByHpLACiNG ANiiXii'iNTHE"APPRoPRiAT'e' BLOCKsH 1. (3) 0.00 (4) 0.00 (5) 0.00 (SA) 0.00 (58) 0.00 Did decedent make a transfer and: a. retain the use or income of the property transferred; ....................................... b. retain the right to designate who shall use the property transferred or its income; ................. c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? .................. . . . . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return\ including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration OT prepar~r other than the personal representative is based on information of which re ar r has an nowled e. __'". ...... SIG ~ E RESP BLE FOR FILING RETUFlIV , {'v-If E./!!./. (l!;5 T}C A-n' /L- Yes No ~ I 8 ~ o D2TE ~, 'r;(tJl()~ ADDRESS c/o Rhoads & Sinon LLP, P. O. Box 1146 SIGNATURE ~~AN REPRESENTATIVE AD~ Rhoads & Sinon LLP, P. O. Box 1146 Harrisburg, PA 17108 DATE c(> I LI /6:2 Harrisburg, PA 17108 ~~r '~atiii oide~;ii~~;'~;;;~j3~:i:: ~99~:~J'~iii~~' j~~'u.YY'1:;::;:~~g,\:~i::~t::;it~ '1;;;~~~:~::l~::;:~;:~::;:'~~I~~::~;'i;~~~:;;;:~"~:~~::;0::~2;::~:~2:;::;:~;::s;t:U~~~:~~~~;~~% "","",,"'" [72P.S.19116(a)(1.1)(1)]. For dates of death on or after January 1, 1995, the tax rate is Imposed on the net value of transfers to or for the use of the surviving spouse isO'll. [72 P.S. 19116(a)(1.1){il)]. The statute does nol exempl a transfer 10 a surviving spouse from lax, and the slatulory requirements for disclosure of assels and filing a laX relurn are stili applicable even If the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The lax rale Imposed on the net value of transfers Irom a deceased child twenty-one years of age or younger at death to or for the use 01 a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 191 16(aK1.2)]. The tax rate imposed on the net value of transfers to or lor the use of the decedent's lineal beneficiaries is 4.5%, except as noted In 72.P.S. I 9116(1.2) [72 P.S. 19116(aK1)]. The tax rate Imposed on the net value of transfers to or for the use of the decedent's siblings is 12% {72 P.S. 19116{aX1.3)]. A sibling Is dellned, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. o PA 15002 NTF 29756 Copyright 2000 Grealland/Nelco LP - Forms Soltware Only PA'REV -1500 EX (6-00) Page 2 Dec"edent's ComDlete Address: STREET ADDRESS 201 Allendale Way Cumberland County CITY I STATE I ZIP Camp Hi 11 PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 0.00 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (D + E) 4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Une 5 + SA. This is the BALANCE DUE. Make ~.~e.ck Payable to: R.~GISTER O~ WILLS, AG~T i::~?~r:~~:':~~~~~~:+HE:~6L1..6wiNriQUE:STI6;~s:::BYPL!2!iNGAN';,X';: 1~:tTHE"A~~:RO~I!IA fESL'62KS................. (3) 0.00 (4) 0.00 (5) 0.00 (SA) 0.00 (5B) 0.00 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; ....................................... b. retain the right to designate who shall use the property transferred or its income; ................. c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration ~ preDarE'r n~~r thai' the pe~sonal representative is based on information of which pre parer has any knowled~e.... ".___ SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN DATE ~C. ?"U_______ (-'g -/j J;;P1l/tll~m8:J7tZ-_ (,/<.e>,.' ?- ADDRESS c/o Rhoads & Sinon LLP, P. O. Box 1146 SIGNATURE OF PREPARER OTHER AN REPRESENTATIVE Yes No ~ ~ B ~ o Harrisburg, PA DATE ~ 2.1 0 Z. 17108 & Sinon LLP, P. O. Box 1146 Harrisburg, PA 17108 <...... ......... .. ......... .:;::::::::::::)~:}f}} .........;.;.;:;:;:;.;.;.;.;. ;/:;:);:;:: .::::::.::' .....:{. ::::;:t~)))~~:~:~:~~~~~:~~~~~:~:f :::;:::::::::::::::~~~~~}~~~~j~~~~~~~~~~~~~~~~~~ ~~j~~~j}~~t~~~~~~~~~{~~:~:~:~:~:~~\~:~:::: ...... . ." .. ,':':':':':';':':':':':':':':':":\:::::::::;:;:-:-:::;:::::::::::~{::::::: .:...... .:':':':':':::::':':':':':':':':'::'. For dates of deai'Ii' onar aiier'j,jly 1; 1994aiiCi'beiOre'Jiliiuary 1; 199il; tli. t4x'rilie'lmposed or; j'he niii'value'o; transf,;raio or for 'the use'o; the' surviving spouse is 3% [72 P.S. 19116 (a)(1.1)(1)]. For dates 01 death on or alte' January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse Is 0% [72 P.S. 19118 (a)(1.1)(1I)). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates 01 death on or alter Juiy 1, 2000: The tax rate imposed on the net value 01 transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S.19116(aX1.2)). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P.S.19116(1.2) [72 P.S.19116(aXl)). The tax rate imposad on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. 19116(aX1.3)]. A sibling Is defined, under Section 9102, as an Individual who has at least one parent In common with the decedent, whether by blood or adoption. o PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Soltware Only REV -1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steven D. Linn SCHEDULE A REAL ESTATE FILE NUMBER 21 2001 0948 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. 1. DESCRIPTION VALUE AT DATE OF DEATH 1 Real property 201 Allendale Way, Lower Allen Township, Cumberland, PA, more particularly described in deed dated October 27, 1994, and recorded in the Office of the Cumberland County Recorder of Deeds at Book 114, page 685, et seq. Tax parcel No. 13-25-0010-079. Valued per sale proceeds. This real property was joint with spouse and is reported at one-half date of death value due to simultaneous death of husband and wife (20 PA C.S. 8503) . 82,500.00 Copy of settlement sheet attached. TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 82,500.00 9 PA15021 NTF 10871 Copyright 1999 Greatland/Nelco LP - Forms Software Only REV -1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steven D. Linn SCHEDULE B STOCKS & BONDS FILE NUMBER 21 2001 0948 All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION VALUE AT DATE OF DEATH ITEM NO. 11. 16.466 Shares Janus Venture Fund Acct. #204661672, joint with spouse, reported at one-half value due to simultaneous death of husband and wife CUSIP: 471023507 549.31 TOTAL (Also enter on line 2, Recapitulation) S (If more space is needed, insert additional sheets of the same size) 9 PA15031 NTF 10872 Copyrighl1999 Grealland/Nelco LP - Forms Software Only 549.31 REV-.1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steven D. Linn FILE NUMBER 21 2001 0948 Include proceeds of litigation & date proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. 11. DESCRIPTION Grove Enterprises, Inc., check received after death 2 Direct deposit to ENT Federal Credit Union savings acct. from decedent's final paycheck 3 ENT Federal Credit Union Share Savings Account 4 ENT Federal Credit union Daily Cash Fund 5 Franklin Templeton IRA Acct. #075-209794181, consisting of 3,870.539 shs. Mutual Qualified Fund, Class Z @15.63. Beneficiary, Estate of Steven D. Linn. Date of death value, $60,496.52. Not taxable because decedent was not 59 1/2 years of age at the time of his death. 6 FCC, final paycheck 7 McAfee, rebate received after death 8 u.S. Electronics, rebate THE FOLLOWING ASSETS WERE OWNED JOINTLY WITH DECEDENT'S SPOUSE, LESLEY E. NEARMAN, AND ARE REPORTED AT ONE-HALF DATE OF DEATH VALUES DUE TO SIMULTANEOUS DEATH OF HUSBAND AND WIFE (20 PA C.S. Sec.8503) 9 1994 Honda Accord, joint with spouse, valued per one-half sale proceeds Total from continuation paqes VALUE AT DATE OF DEATH 30.00 150.00 2,507.65 104.13 0.00 2,188.50 50.00 10.00 2,846.70 8,392.29 16,279.27 9 PA 15081 NTF 10875 Copyright 1999 Greatland/Nelco LP - Forms Software Only TOTAL (Also enter on line 5. Recapitulation) S (If more space is needed, insert additional sheets of the same size) Schedule E (Page 2) Estate of: Steven D. Linn Item No. Value at Date of Death Description 10 Honda Odyssey auto loan, one-half balanc~ received after payoff of loan 6.25 11 Homeside Lending, Inc., one-half check received after settlement on sale of residence for escrow overage on mortgage 655.52 12 Homeside Lending, Inc., one-half check dated 10/11/2001 for escrow overage relating to refinance 200.30 13 One-half insurance proceeds for Honda Odyssey automobile received after payoff of loan 729.00 14 PNC Checking Acct. #50-8037-9884, joint with spouse, reported at one-half value 2,773.27 15 One-half reimbursements from Cedar Cliff Ice Hockey Club and Hilton-Diminick Orthodontic Associates, PC 605.50 16 One-half proceeds of auction of household and personal articles, joint with spouse 2,846.70 17 One-half proceeds from sales of miscellaneous personal property, joint with spouse 575.75 Total (Carry forward to main schedule) 8,392.29 REV -1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steven D. Linn SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21 2001 0948 This schedule must be completed and. filed if the answer to any of questions 1 through 4 on the reverse side of the REV -1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY INCLUDE NAME OF THE TRANSFEREE, THEIR ITEM RELATIONSHIP TO DECO & DATE OF TRANSFER. NO. ATTACH COPY OF THE DEED FOR REAL ESTATE. 1. DATE OF DEATH VALUE OF ASSET %OF DECO'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Federal Employees' Retirement System Thrift Savings Plan, payable in lump sum payments to beneficiaries, Andrew Linn and Deena Linn, decedent's children. Date of death value, $223,592.36. This account is not taxable because decedent was not 59 1/2 years of age at his death. o . 00 100.000 0.00 0.00 9 PA15101 NTF 10877 TOTAL (Also enter on line 7, Recapitulation) S (If more space is needed, insert additional sheets of the same size) 0.00 Copyright 1999 Grealland/Nelco LP - Forms Software Only RE;'\/-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steven D. Linn SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 2001 0948 Debts of decedent must be-feported on Schedule l. ITEM NO. A. 1. 1 DESCRIPTION AMOUNT FUNERAL EXPENSES: Peter Linn Reimbursement for funeral expenses payment of 6,942.00 Total from continuation pages 2,423.82 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Michael Linn and Steven Nearman Social Security Number(s)/EIN No. of Personal Representative(s) Street Address See attachment City State Zip 25,000.00 Year(s) Commission Paid: 2002 2. 3. Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 39,500.00 4. Probate Fees 82.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Allfirst Bank Checks 13.50 2 Sprint Balance due for service to residence prior to sale 197.21 Total from continuation paqes 11,560.50 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 85,719.53 9 PA15111 NTF 10878 Copyright 1999 Greatland/Nelco LP - Forms Software Only ESTATE OF STEVEN D. LINN FILE NO. 21-01-0948 A TT ACHMENT TO SCHEDULE H, LINE B 1 Administrators Michael W. Linn 1265 Weatherstone Parkway Marietta, GA 30068 SS# 224-64-4980 Steven C. Nearman 1005 Cameron Street Alexandria, VA 22314 SS# 029-52-7941 Item No. 2 3 4 Schedule H part 1 (Page 2) Estate of: Steven D. Linn Description Amount Mt. Moriah Cemetery Association Funeral expense 500.00 Reese Funeral Home Obituaries, Baltimore Sun and Washington Post 238.82 Reese Funeral Home One-half cost of headstone 1,685.00 Total (Carry forward to main schedule) 2,423.82 Item No. 3 4 Schedule H part 2 (Page 2) Estate of: Steven D. Linn Description Amount The Patriot-News Company Advertising Grant of Letters of Administration 145.68 Cumberland County Reporter Advertising Grant of Letters of Administration 75.00 5 H.B. McClure One-half expense of heating oil at residence prior to sale 157.60 6 Merry Maids One-half expense, cleaning of residence in preparation for sale 185.50 7 Michael Linn Reimbursement for payment of premium on bond for out-of-state administrators 739.00 8 Michael Linn Reimbursement for one-half of the following expenses: Real est appraisal Pressure wash house Detail on car Moving expo for children 1,823.64 275.00 291. SO 120.50 2,960.28 9 Michael Linn Reimbursement for one-half the following expenses incurred in preparing for sale of house and move of children: Office supplies; cleaning supplies; mailing expenses; telephone expense; lodging 329.55 10 One-half balance of the following expenses on sale of residence: County taxes Fed Ex 54.91 79.82 30.00 Total (Carry forward to main schedule) 3,510.88 Schedule H part 2 (Page 3) Estate of: Steven D. Linn Item No. Description Amount 11 One-half expenses on sale of residence, per ~ttaehed Settlement Sheet, less reimbursements for one-half prepaid school taxes (279.29) and prepaid sewer (13.87) 5,556.09 12 PAWC One-half balance due, service to residence prior to sale 72.48 13 PP&L One-half cost of electric service to residence prior to sale 233.77 14 Rhoads & Sinon LLP Reimbursement for out-of-pocket expenses 1,334.12 15 Steven Nearman Reimbursement for one-half the following expenses: Lodging for several weekends to conduct estate business; cell phone charges; air fare to transport pet to children's new home in Georgia 853.16 Total (Carry forward to main schedule) 8,049.62 REV -1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steven D. Linn Include unreimbursed medical expenses. ITEM NO. 1. 1 Comcast Cable Balance due SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 DESCRIPTION 2 USAA Final auto insurance bill, Acct. #1500961 3 Verizon Telephone Balance due 4 WESTAB 2001 local tax 5 Discover Card Acct. #6011 3001 6850 8859 One-half balance due on account joint with spouse 6 Home Side Lending, Inc. One-half balance due on Mortgage Loan #1107968 to keep mortgage current until sale of real property 7 Home Side Lending, Inc. Payoff of mortgage at sale of residence (one-half) 8 Kohl's One-half balance due on joint account 9 PNC Checking Acct., one-half value of checks clearing after death on bank account held jointly with spouse 10 USAA Federal Savings Bank One-half Sept., Oct. and Nov. payments on Home Equity Loan #6014 8470 1101 0753 Total from continuation pages 2001 0948 AMOUNT 45.34 14.70 60.01 486.00 1,126.69 1,508.44 56,016.48 46.03 340.80 601. 50 15,624.88 75,870.87 9 PA15121 TOTAL (Also enter on line 10, Recapitulation) S (If more space is needed, insert additional shee1S of the same size) NTF 10874 Copyright 1999 Greatland/Nelco LP - Forms Software Only Item No. ~~ ~2 Estate of: Steven D. Linn Description USAA Federal Savings Bank One-half balance due on home equity loan upon sale of residence USAA Federal Savings Bank One-half balance due on joint charge acct. #5420 396~ 5~15 3734 Schedule I (Page 2) Amount 12,787.38 2,837.50 Total (Carry forward to main schedule) 15,624.88 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS'O= PERSON(S) RECEIVING PROPERTY Do Not LIst Trustee(s) 0= ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 1. ~drew J. Linn ~6S Weatherstone Parkway Marietta, GA 30068 Irnsolvent Estate Son 0.00 2 peena G. Linn ~6S Weathers tone Parkway Marietta, GA 30068 nsolvent Estate Daughter 0.00 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV-1500 COVER SHEET II NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II __ ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 130= REV-1500 COVER SHEET $ 0.00 .. REV;1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SCHEDULE J BENEFICIARIES Steven D. Linn 21 2001 o PA15131 (If more space is needed, insert additional sheets of the same size) Copyright 2000 Greatland/Nelco LP - Forms Software Only . NTF 33293 0948 .. :~l:, ill f;;r.~E~~1' SrArf.:M~:.'~T tl. lYP' J~: -1:1J.G~_ - 2dr;:~"i~" 3, l( CON\I. UNINS. 4nV.... SD':ONV INS c. t'U::J\UM8EA: 17. L.C'~ER:-"'- JAT"''', I _._____.___..._ "i3. MtiRft':;"'^CftiN-~NuMtfE,'r' OMB NO. 250c~285 ;I,:>. 1;\:','.4/'; nL~I,T::'...t' ((01 iSii-!(, to Uai!lAN IJl:,'U.W'II!IE:N'f r~-'NT)~t~~"-~':~;-'~;;:;I~~';7;;;r:-i~";;.I~:;;~;-~;;-f;;J~:';'~~~i;d:.I'Jj !iunl6n1tflfl CC~lt:J. 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G~oI ~~;':I.I;'.! 11) i,l; :~ ~ . ;:", i I' Gt-TsSiPEAi<!AaSTAACl CQMF.fl.NY---"- SltttJw,le", AgeI'll tf,r..rz.JlrAr'J ~/13) REL"tt26D CUMBERLAND COUNTY Public Inquiry Cntl Number 13 4058 Map Number 13-25-0010-079 Old Ref Grantor Grantee(1) ( 2 ) Address LINN, STEVEN D & LESLEY E NEARMAN 201 AlLENDALE WAY CAMP HILL PA 17011 SITUS: Desc. (1) 201 ALLENDALE WAY (2) 201 ALLENDALE WAY Property Desc. (1) (2) ALLEN DALE (3) Residential With Buildings Preferred Land Val Land Val 28120 Total Value Improvement Val 137730 165850 Mineral Val F12=Cancel F1o=Sales F5=Taxes Acreage LOWER ALLEN TOWNSHIP WEST SHORE S.D. Land Use Code Consideration Sale Date Deed Bk/Pg Taxable/Exmpt Clean&Green? Sqft Bldg Area Gross Area Dimensions Year Built Initial Struct Mobile Home Code Mobile Home Park Mobile Home Mfg. Mobile Home Year Mobile Home Unit .290 R 145000 11/09/1994 00114 00685 TAXABLE 2020 126 101 1965 Register of Wills of Cumberland County, Pennsylvania \ . INVENTORY Estate of STEVEN D. LINN also known as No. 00948 of 2001 Date of Death September 21.2001 Deceased Social Security No. 524-70-8875 WE. MICHAEL W. LINN and STEVEN C. NEARMAN. Personal Representatives of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of ~Clirl Del::edent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Deced\:lnt's tjNith, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a nemornndum a~ ~b9 end of this inventory. We verify that the statements made in this Inventory are true and correct. We understand that fal"", !\tl>'yements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Telephone: Amy J. Mendelsohn, Esquire 81084 Rhoads & Sinon LLP, P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Name of Attomey: I.D.No.: Address: Steven C. Nearman Dated: Ip/;l(J)O~ Description Value See attachment $186,825.10 i'" ~. (Attach Additional Sheets if necessary) Total: $186.825.10 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative. include the value of each item. but such figures should not be extended into the total of the Inventory. Fonn RW-7 (Dauphin County - Rev. W2) 433491.1 , Register of Wills of Cumberland County, Pennsylvania ~ . INVENTORY Estate of STEVEN D. LINN also known as No. 00948 of 2001 Date of Death September 21. 2001 ; Deceased Social Security No. 524-70-8875 WE. MICHAEL W. LINN and STEVEN C. NEARMAN. Personal Representatives of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. We verify that the statements made in this Inventory are true and correct. We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attomey: 1.0. No.: Address: Personal Representatives: Telephone: Amy J. Mendelsohn, Esquire 81084 Rhoads & Sinon LLP, P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Michael W. Linn ~~ Steven C. Nearman Dated: (;, 12/~ /~ 2- Description Value See attachment $186,825.10 (Attach Additional Sheets if necessary) Total: $186.825.10 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative. include the value of each item, but such figures should not be extended into the total of the Inventory. Fonn RW-7 (Dauphin County. Rev. 9IV2) 433491.1 Steven D. Linn Estate Inventory Valued as of Date of Death Cash & Cash Equivalents ENT Federal Credit Union Share Savings Account $ 2,507.65 ENT Federal Credit Union Daily Cash Fund 104.13 PNC Checking Acct. #50-8037-9884, joint with spouse, reported at one-half value 2,773.27 Total Cash & Cash Equivalents $ 5,385.05 Tangible Personal Property 1994 Honda Accord, joint with spouse, valued per one-half sale proceeds $ 2,846.70 One-half proceeds of auction of household and personal articles, joint with spouse 2,846.70 One-half proceeds from sales of miscellaneous personal property, joint with spouse 575.75 Total Tangible Personal Property 6,269.15 Miscellaneous Grove Enterprises, Inc., check received after death $ 30.00 Direct deposit to ENT Federal Credit Union savings acct. from decedent's final paycheck 150.00 IRA Account, consisting of 3,870.539 shs. Franklin Templeton Mutual Qualified Fund, Class Z @15.63. Beneficiary: Estate 60,496.52 AAA Mid Atlantic Insurance, claim under Group Travel 2,000.00 Page 1 (1) Estate Inventory Miscellaneous Accident Policy #000391653. Beneficiary: Estate. FC~, final paycheck McAfee, rebate received after death U.S. Electronics, rebate USAA Casualty Insurance Company, seatbelt airbag death benefit. Beneficiary: Estate. Honda Odyssey auto loan, one-half balance received after payoff of loan Homeside Lending, Inc., one-half check received after settlement on sale of residence for escrow overage on mortgage Homeside Lending, Inc., one-half check dated 10/11/2001 for escrow overage relating to refinance One-half insurance proceeds for Honda Odyssey automobile received after payoff of loan One-half reimbursements from Cedar Cliff Ice Hockey Club and Hilton-Diminick Orthodontic Associates, PC Total Miscellaneous Real Property Real property 201 Allendale Way, Lower Allen Township, Cumberland, PA, more particularly described in deed dated October 27, 1994, and recorded in the Office of the cumberland County Recorder of Deeds at Book Page 2 (2) 2,188.50 50.00 10.00 25,000.00 6.25 655.52 200.30 729.00 605.50 $ 82,500.00 $ 92,121.59 No. of Shares 16.466 Page 3 Estate Inventory Real Property 114, page 685, et seq. Tax parcel No. 13-25-0010-079. Valued per sale proceeds. Thls real property was joint with spouse and is reported at one-half date of death value due to simultaneous death of husband and wife (20 PA C.S. 8503). Total Real Property Mutual Funds Janus Venture Fund Acct. #204661672, joint with spouse, reported at one-half value due to simultaneous death of husband and wife Total Mutual Funds Total Inventory (3) $ 549.31 $ 82,500.00 549.31 $ 186,825.10 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RHOADS & SINON 1 SOUTH MARKET STREET PO BOX 1146 HARRISBURG, PA 17108-1146 -------- fold ESTATE INFORMATION: SSN: 524-70-8875 FILE NUMBER: 2101-0948 DECEDENT NAME: LINN STEVEN D DATE OF PAYMENT: 06/21/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 09/21/2001 NO. CD 001320 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $33,266.98 I I I I I I I I TOTAL AMOUNT PAID: $33,266.98 REMARKS: MICHAEL LINN C/O RHOADS ET AL CHECK# 527 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 7/15/2002 717-783-0972 David B Dowling, Esquire Rhoads & Sinon LLP PO Box 1146 Harrisburg, P A 171 08-1146 Re: Estate of Steven D Linn File Number: 2101-0948 Court Number: Cumberlans-Orphans-21-01-934 Dear Mr. Dowling: The Department of Revenue has received the Petition for Approval of Settlement Claim to be filed on behalf of the above-referenced Estate in regard to a wrongful death and survival action. It has been forwarded to this Bureau for the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. Pursuant to the Petition, the 50 year old decedent died as a result of a motor vehicle accident. Decedent is survived by the decedent's two minor children, ages 14 and 10. Please be advised that, based upon these facts and for inheritance tax purposes only, this Department has no objection to the proposed allocation of the gross proceeds of this action, 67.5% to the wrongful death claim, 7.5% to the survival claim and 25% to the personal injury claims of the two minor children injured in the accident.. Proceeds of a survival action are an asset included in the decedent's estate and are subject to the imposition of Pennsylvania inheritance tax. 42 Pa.C.S.A. 98302; 72 P.S. 999106,9107. Costs and fees must be deducted in the same percentages as the proceeds are allocated. In re Estate of Merryman, 669 A.2d 1059 (Pa. Cmwlth. 1995). 1 trust that this letter is a sufficient representation of the Department's position on this matter. As the Department has no objections to the Petition, an attorney from the Department of Revenue will not be attending any hearing regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Bureau. Finally, the approval of this allocation is limited to this estate and does not reflect the position that the Department may take in any other proposed distribution of proceeds of a wrongful death I survival action. Inheritance Tax Division Bureau of Individual Taxes cc: Cumberland County Clerk of Orphans Courts / /?~/~- fb COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~ BU2:AU UF1 INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX AMY J MENDELSOHN 1 S MARKET SQ PO BOX 1146 HARRISBURG ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-11-2002 LINN 09-21-2001 21 01-0948 CUMBERLAND 101 *' REV-1547 EX AFP 101-02> STEVEN D Allount Rellitted PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =is4-j-E3f-AFP--((ff:02Y-NoYicE--oi=-YNHEifiTAi.fci-YAx-irppRAisEHENT-:--Aii-oWANCi-oi-------------- --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LINN STEVEN D FILE NO. 21 01-0948 ACN 101 DATE 11-11-2002 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 37,549.10 X 045 = 1,689.71 .00 X 12 = .00 .00 X 15 = .00 (19)= 1,689.71 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 82,500.00 549.31 .00 .00 116,829.19 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 86,458.53 75.870.87 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 199,878.50 (11) (12) (13) (14) 162.329 40 37,549.10 .00 37,549.10 ~ .. .~.. . ,,~~~.. . l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 1,689.71 TOTAL TAX CREDIT 1,689.71 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF KILLS, AGENT REFUND (CR): 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-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRA TIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% 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 as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-14 70 EX~8-88) INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME Steven D. Linn FILE NUMBER John Kuchinski ACN 2101-0948 101 REVIEWED BY ITEM SCHEDULE NO. EXPLANATION OF CHANGES E 18 Survival Action proceeds totalling $100,549.92 have been included as an asset on this schedule. H C16 The bond renewal fee of $739.00 has been included as a deduction on this schedule. ROW Page 1 /~-/~- Y "\.. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION OEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REY-48S EX AFP (Dl-02> AMY J MENDELSOHN 1 S MARKET SQ PO BOX 1146 HARRISBURG ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-11-2002 LINN 09-21-2001 21 01-0948 CUMBERLAND 201 STEVEN D Allount Rellitted PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V;483--EX--AFP--{oi~-02j-----.-i-NO-ficif-OF--DETE-RHiN-ATio-N-AN-D-AS-SESS-MENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF LINN STEVEN D FILE NO.21 01-0948 ACN 201 DATE 11-11-2002 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 33,266.98 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 1,689.71 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 1,689.71 5. Pennsylvania Estate Tax Due 31,577.27 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 31,577.27 TOTAL TAX CREDIT 31,577.27 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: TD fulfill the requirements Df SectiDn 2140 (b) Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S. SectiDn 9140). Oetach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side. -- Make check Dr mDney Drder payable tD: REGISTER OF lULLS, AGENT. REFUNO (CR): A refund Df a tax credit may be requested by cDMPleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the 23 Revenue Oistrict Offices Dr frDM the Oepartment's 24-hDur answering service fDr fDrms Drdering: 1-800-362-2050; services fDr taxpayers with special hearing and I Dr speaking needs: 1-800-447-3020 (TT Dnly). OBJECTIONS: AOMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: Any party in interest nDt satisfied with the assessment Df tax as shDwn Dn this nDtice may Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Oepartment Df Revenue, BDard Df Appeals, Oept. 281021, Harrisburg, PA 17128-1021, OR --electing tD have the matter determined at audit Df the persDnal representative, OR --appeal tD the Orphans' CDurt. Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Oepartment Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Oept. 280601, Harrisburg, PA 17128-0601, PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident Oecedent" (REV-1501) fDr an explanatiDn Df administratively cDrrectable errDrs. The 157- tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is eppealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. FDr dates Df death Dn Dr after 10-3-91, Pennsylvania Estate Tax based Dn the Federal Estate Tax return becDmes delinquent at the expiratiDn Df nine (09) mDnths frDM the date Df death. FDr dates Df death priDr tD 10-3-91, Pennsylvania Estate Tax based Dn the Federal Estate Tax return becDmes delinquent at the expiratiDn Df eighteen (18) mDnths frDm the date Df death. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df six (67-) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn Dr after January 1, 1982 will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Oepartment Df Revenue. The applicable interest rates fDr 1982 thrDugh 2002 are: Year Interest Rate Oaily Interest FactDr Year Interest Rate Oaily Interest FactDr 1982 207- .000548 1992 97- .000247 1983 167- .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 137- .000356 1999 n .000192 1986 107- .000274 2000 87- .000219 1987 97- .000247 2001 97- .000247 1988-1991 117- .000301 2002 6% .000164 --Interest is calculated as fDllDws: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. ~ rJJ ;::1 o ~ t:: ;::1 o U ~ C~rrl s:= ;::1- =$;;::10'0 -= :-;:: UO (/:l ~ -> ~ ::~"'O rJJ<t; :: 0 ~ g p... = ~;::~ ~ -;: .B 1,) t:: ~ : ....l'O ;::1 rJJ -.~ ~ 0...... = OfJ~U;:: = ~;::1 C<3 ..;:C::;U-U ~ ~ ID ~ w '<t II ~ <( - , ~ :J CO 0 ~ ...J Ul \0 0 ~ ~ I- ~ r::: w - ~ " \Ij rJ) II )( c( >- <( a Q. w :2: lD ci ~ Z I a: I- 0 0:: i81 0 :J Ii :J ~ I- a m ( Ul Ul ~ w 0:: z 0:: = 0 <( J: ." ~ r ~ ROBERT H. LONG, JR.' SHERILL T. MOYER JAN P. PADEN RICHARD B. WOOD LAWRENCE B. ABRAMS Ill' J. BRUCE W ALTER JOHN P. MANBECK FRANK J. LEBER PAUL A. LUNDEEN JACK F. HURLEY, JR. DAVID B. DOWLING DAVID F. O'LEARY DAVID O. TWADDELL CHARLES J. FERRY STANLEY A. SMITH JENS H. DAMGAARD' DRAKE D. NICHOLAS THOMAS A. FRENCH DEAN H. DUSINBERRE DONNA M.J. CLARK CHARLES E. GUTSHALL PAUL F. WESSELL SHAWN D. LDCHINGER JAMES H. CAWLEY DEAN F. PIERMATTEI KENNETH L. JOEL 1 DEBRA M. KRI ETE TODD J. SHILL DAVID M. BARASCH LORI J. MCELROY THOMAS J. NEHILLA KEVIN M. GOLD CARL D. LUNDBLAD JAMES E. ELLISON RICHARD E. ARTELL ROBERT J. TRIBECK TIMOTHY J. NIEMAN PAUL J. BRUDER, JR.' JOANNE BOOK CHRISTINE AMY J. MENDELSOHN' MICHAEL W. WINFIELD' KATHRYN G. SOPHY' STEPHANIE E. DIVITTORE KATHLEEN D. BRUDER'.' CHRlSTYLEE L. PECK JOHN M. COLES HEATHER Z. KELLY JAMES J. JARECKI JENNIFER ZIMMERMAN 1 ALSO ADMITTED TO THE DISTRICT OF COLUMBIA BAR 2 ALSO ADMITTED TO THE FLORIDA BAR 3 ALSO ADMITTED TO THE MARYLAND BAR 4 ALSO ADMITTED TO THF. NEW JERSEY BAR 5 ALSO ADMITTED TO THE NEW YORK BAR / 7-- /i1 -- 1.1 RHOADS & SINON LLP ATTORNEYS AT LAW TWELFTH FLOOR ONE SOUTH MARKET SQUARE P.O. BOX 1146 HARRISBURG, PA 17108-1146 OF COUNSEL HENRY W. RHOADS RETIRED FRANK A. SINON JOHN C. DOWLING PAUL H. RHOADS 1907-1984 JOHN M. MUSSELMAN 1919-1980 CL YLE R. HENDERSHOT 1922-1980 TELEPHONE (717) 233-5731 FAX (717) 232-1459 EMAIL YDURHAM@RHOADS-SINON.COM WEB SIT E : www.rhoads-sinon.com DIRECT DIAL NO. (717) 231-6677 December 6, 2002 FILE NO. 7895/01 Re: ___ Estate of Steven._D. Ijnn Your file No.: 21 01-0948 Register of Wills Cumberland County Courthouse I Courthouse Square Carlisle, P A 17013 Dear Ms. Lewis: Enclosed are the following in connection with the above-captioned Estate: (I) A copy of the Supplemental Federal Estate Tax Return filed with the IRS to report litigation proceeds received by the Estate after filing of the original return. (2) Check in the amount of $5,597.47 in payment of Pennsylvania Estate tax due. The tax due was calculated as follows: State Death Tax Credit per Supplemental Form 706 P A Inheritance and Estate Tax paid to date Balance of Pennsylvania Estate Tax Due $38,864.45 33.266.98 $ 5,597.47 (3) A copy of this letter, with first page of Return attached to be time stamped and returned in the enclosed, self-addressed, stamped envelope. Enclosures cc: Mr. Michael W. Linn Mr. Steven C. Nearman 453564.1 TELEPHONE (717) 843-1718, FAX (717) 232-1459 YORK: Very truly yours, RHOADS & SINON LLP ../, . By: ( I ;t_?0?-.~~-ltZ#7'-- Yvo e R. Durham Lega Assistant AFFILIATED OFFICE: LANCASTER: 5TE. 203, 17005. DIXIE HWY, BOCA RATON, FL 33432 TELEPHONE (561) 395-5595. FAX (561) 395-9497 TELEPHONE (717) 397-4431, FAX (717) 232-1459 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MENDELSOHN AMY J ESQUIRE 213 MARKET STREE 12TH FLOOR HARRISBURG, PA 17101 _h__n_ fold ESTATE INFORMATION: SSN: 524-70-8875 FILE NUMBER: 2101-0948 DECEDENT NAME: LINN STEVEN 0 DATE OF PAYMENT: 12/09/2002 POSTMARK DATE: 1 2/02/2002 COUNTY: CUMBERLAND DATE OF DEATH: 09/21/2001 NO. CD 001922 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $5,597.4 7 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: MICHAEL W LINN C/O AMY G MENDELSOHN ESQUIRE CHECK# 534 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $5,597.47 DONNA M. OTTO DEPUTY REGISTER OF WillS \\, ;'7-/^/'- Y BUREAU OF INDIVIDUAL TAXES . INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1U7 EX AFP '01-05> AMY J MENDELSOHN 1 S MARKET SQ PO BOX 1146 HARRISBURG ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-03-2003 LINN 09-21-2001 21 01-0948 CUMBERLAND 101 STEVEN D Anount Rellitted PA 11108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =ii,1fj-EX--AFP--foY=oiY------...--XNifERIYANc'E--fAX--STA-fEH'E-Nf-o-F-AC-COLj~.ff--.-i.--------------- - ----- ESTATE OF LINN STEVEN D FILE NO. 21 01-0948 ACN 101 DATE 02-03-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-11-2002 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................... 1,689 .71 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 1,689.71 TOTAL TAX CREDIT 1,689.71 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR>, YOU MAY 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 made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): 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-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717J 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57-) discount of the tax paid is allowed. PENALTY: The 157- tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67-) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Da ily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207- .000548 1987 97- .000247 1999 n .000192 1983 167- .000438 1988-1991 117- .000301 2000 87- .000219 1984 117- .000301 1992 97- .000247 2001 97- .000247 1985 137- .000356 1993-1994 n .000192 2002 67- .000164 1986 107- .000274 1995-1998 97- .000247 2003 57- .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. 4"'?->:,y - ~ BUREAU OF INDIVIDUAL TAXES . INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' , REV-UD7 EX AFP (0l-D5J AMY J MENDELSOHN 1 S MARKET SQ PO BOX 1146 HARRISBURG ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-03-2003 LINN 09-21-2001 21 01-0948 CUMBERLAND 201 STEVEN D Allount Rellitted PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =i61fj-E3f-AFP-foY=03Y------...--fNHERITANc'E-fAx-sTAfEME-tif-crF-Acfcouiff--...------------------ --- ESTATE OF LINN STEVEN D FILE NO.21 01-0948 ACN 201 DATE 02-03-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-11-2002 P R I NC I PAL TAX DUE: ................................................................................. 31,577.27 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 31,577.27 12-02-2002 CDOO1922 .00 5,597.47 TOTAL TAX CREDIT 37,174.74 BALANCE OF TAX DUE 5,597.47CR INTEREST AND PEN. .00 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 5,597.47CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ,..i.....' '-r...-" -"i~ ..~ IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment made payable tD the name and address printed Dn the reverse side. If RESIDENT DECEDENT make check Dr mDney Drder payable tD: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check Dr mDney Drder payable tD: COHHONWEAL TH OF PENNSYLVANIA. REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313J. ApplicatiDns are available at the Office Df the Register Df Wills, any Df the Z3 Revenue District Offices Dr frDm the Department's Z4-hDur answering service fDr fDrms Drdering: 1-800-36Z-Z050; services fDr taxpayers with special hearing and I Dr speaking needs: 1-800-447-30Z0 (TT Dnly). REPLY TO: DISCOUNT: PENALTY: INTEREST: ~i QuestiDns regarding errDrs cDntained Dn this nDtice shDuld be addressed tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phDne (717) 787-6505. If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5%) discDunt Df the tax paid is allDwed. The 15% tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df death, tD the date Df payment. Taxes which became delinquent befDre January 1, 198Z bear interest at the rate Df six (6%) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after January 1, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 198Z thrDugh Z003 are: Interest Daily Interest Daily Interest Daily Year Rate FactDr Year Rate FactDr Year Rate FactDr 198Z ZO% .000548 1987 9% .000Z47 1999 7% .00019Z 1983 16% .000438 1988-1991 11% .000301 ZOOO 8% .000Z19 1984 11% .000301 199Z 9% .000Z47 ZOOl 9% .000Z47 1985 13% .000356 1993-1994 7% .00019Z ZOOZ 6% .000164 1986 10% .000Z74 1995-1998 9% .000Z47 Z003 5% .000137 --Interest is calculated as fDIIDws: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. ~ I~/~Y- ~~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVANIA ESTATE TAX RECORD ADJUSTMENT *' REY-U2l EX AFP [01-03) AMY J MENDELSOHN 1 S MARKET SQ PO BOX 1146 HARRISBURG ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-26-2003 LINN 09-21-2001 21 01-0948 CUMBERLAND 201 STEVEN D Allount Rellitted PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV =i62-i-EX-AFP-(cff:oiY----..-p-E'NNsV[VA-fIiIA--E'sTA-fE-YAx-ifE'coifD'-AifjuSYMENT--..--------------- - - - -- ESTATE OF LINN STEVEN D FILE NO.2l 01-0948 ACN 201 CODE DATE 03-26-2003 706 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION 1. Credit For State Death Taxes as Verified 38,864.45 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 1,689.71 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 1,689.71 5. Pennsylvania Estate Tax Due 37.174.74 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: B PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 31,577.27 12-02-2002 CDOO1922 .00 5,597.47 ALANCE OF UNPAID INTEREST/PENALTY AS OF 12-03-2002 TOTAL TAX CREDIT 37,174.74 BALANCE OF TAX DUE .00 INTEREST AND PEN. 150.55 TOTAL DUE 150.55 . IF PAID AFTER THIS DATE, SEE REVERSE SIDE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the top portion of this Notice and sub.it with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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-13l3). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms orderin g: l-8oo-36Z-Zo5o; services for taxpayers with special hearing and I or speaking needs: l-8oo-447-3oZo (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z806ol, Harrisburg, PA l7lZ8-o6ol, Phone (717) 787-6505. PENALTY: The l5Z 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: For Date of Death after 10-3-91 Pennsylvania Estate Tax based on the Federal Estate Tax return beco.es delinquent at the expiration of nine (9) months from the date of death (Assessment control number (ACN) Zol only). For Date of Death prior to 10-3-91 Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent eighteen (18) .onths fro. the date of death (Assessment Control Number (ACN) Zol only). Additional Pennsylvania Estate Tax assessed as a result of a change based on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) .onth from the date of the final notice of the increase in Federal Estate Tax is received. (Assessment Control Number (ACN) ZOZ only.) Taxes which beca.e delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 198Z 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 app Ii cab 1 e interest rates for 198Z through Z003 are: Interest Daily Interest Da ily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZoZ .000548 1987 9Z .000Z47 1999 7Z .00019Z 1983 l6Z .000438 1988-1991 llZ .000301 ZOOO 8Z .000Z19 1984 llZ .000301 199Z 9Z .000Z47 Zool 9Z .000Z47 1985 BZ .000356 1993-1994 7Z .00019Z ZOOZ 6Z .000164 1986 10Z .000Z74 1995-1998 9Z .000Z47 Z003 5Z .000B7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest .ust be calculated. . L REV-1470 EX (6-88) INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME LINN, STEVEN D FILE NUMBER Bryan Rondon ACN 2101-0948 201 REVIEWED BY ITEM SCHEDULE NO. EXPLANATION OF CHANGES Credit for State Death Taxes increased to $ 38,864.45 per IRS Supplemental Federal Tax Return dated 12/01/2002 submitted. ROW PaQe 1 b- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVAN DEPARTMENT OF REVENUE INHERITANCE TAX DUNNING NOTICE ATTN: POST ASSESSMENT REVIEW UNIT / ./ REV-156D UP (D1-99) PHONE (717) 787-&505 TDDa 1-800-447-3020 (SERVICE FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS). 'OJ ,JUL 15 F'/: ~~;~O NOTICE DATE 04-04-2003 AMY J MENDELSOHN ES~;_ 1 S MARKET SQ CUi PO BOX 1146 HARRISBURG PA 17108 ESTATE OF LINN STEVEN D FILE NO/SSN 21 01-0948 COUNTY CUMBERLAND DATE OF ASSESSMENT 11-04-2002 ACN 201 OUR RECORDS INDICATE A DELINQUENT INHERITANCE TAX LIABILITY FOR THE ABOVE ESTATE. OUTLINED BELOW IS A SUMMARY OF OUR RECORDS. ADDITIONAL INTEREST IS CALCULATED AND INCLUDED IN THE BALANCE TO FIFTEEN (15) DAYS FROM THE DATE OF THIS NOTICE. TAX INTEREST CREDIT BALANCE 37,174.74 150.55 37,174.74 150.55 TO AVOID ADDITIONAL COSTS AND INTEREST, THE ABOVE AMOUNT DUE MUST BE PAID WITHIN 15 DAYS FROM THE DATE OF THIS NOTICE. PLEASE DETACH AND RETURN THE LOWER PORTION WITH YOUR PAYMENT TO THE REGISTER OF WILLS OF THE COUNTY INDICATED. MAKE CHECK OR MONEY ORDER PAYABLE TO 'REGISTER OF WILLS, AGENT'. IF THE ABOVE BALANCE DUE HAS BEEN PAID RECENTLY, PLEASE DISREGARD THIS NOTICE. - - - - - - - - - - - - - - - - - - - - - - - PLEASE RETURN THIS PORTION WITH YOUR PAYMENT TO THE REGISTER OF WILLS LISTED BELOW ESTATE OF LINN STEVEN D FILE NO/SSN 21 01-0948 COUNTY CUMBERLAND DATE OF ASSESSMENT 11-04-2002 ACN 201 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RHOADS AND SINON 1 SOUTH MARKET STREET POBOX 1146 HARRISBURG, PA 17108-1146 nn_n_ fold ESTATE INFORMATION: SSN: 524-70-8875 FILE NUMBER: 2101-0948 DECEDENT NAME: LINN STEVEN 0 DA TE OF PAYMENT: 07/15/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 09/21/2001 NO. CD 002801 ACN ASSESSMENT CONTROL NUMBER AMOUNT 201 I $150.55 I I I I I I I I TOTAL AMOUNT PAID: $150.55 REMARKS: KIM MEALS C/O RHOADS AND SINON CHECK# 537 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WILLS J elrd, I L, ) STATUS REPORT UNDER RULE 6.12 Name of Decedent: Steven D. Linn Date of Death: September 21.2001 Will No. q'f?? Admin. No. 21-01=934- Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: December of 2003 3. If the answer to No.1 is Yes, state the following: Yes a. No Did the personal representative file a final account with the Court? b. representative's account is: The separate Orphans' Court No. (if any) for the personal c. parties in interest? Yes Did the personal representative state an account informally to the No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. f--.. ~.. "L,lJl( t.?t:C0{ Cl~ anne Book Christine, Esquire oads & Sinon, LLP .0. Box 1146 Harrisburg, PAl 71 08-1146 (717) 233-5731 Date: 15 \ Lc \ C ~-~ \ j'--. I Capacity:_Personal Representative ~ Counsel for personal Representative :.~.~ 482836.1 I '1- /~- -v ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1U7 EX AfP 101-05) '03 DATE ESTATE OF DATE OF DEATH FILE NUMBER IL CQU~Tf ACN 08-04-2003 LINN 09-21-2001 21 01-0948 CUMBERLAND 201 STEVEN D AMY J MENDELSOHN 1 S MARKET SQ PO BOX 1146 HARRISBURG ESQ Amount Remitted \.., PA 17108 ( " ,l MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i60j-EX-AFP-foY:oiY------...-XNHERiTANCE-YAX-STATEHENY-OF'-ACCOlitiT--...--------------------- ESTATE OF LINN STEVEN D FILE NO. 21 01-0948 ACN 201 DATE 08-04-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-25-2003 P R I N C I PAL TAX DUE: .,.......,............................................."'..............."'..........,.."'....."''''..'''.....'''................"'.................."'..........................."'.."'..,..."'. 37,174.74 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 31, 577 .27 12-02-2002 CDOO1922 .00 5,597.47 07-15-2003 CD002801 150.55- 150.55 TOTAL TAX CREDIT 37,174.74 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 iii IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): 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-1313l. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5X) discount of the tax paid is allowed. PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20X .000548 1987 9X .000247 1999 ]X .000192 1983 16X .000438 1988-1991 11X .000301 2000 8X .000219 1984 11X .000301 1992 9X .000247 2001 9X .000247 1985 13X .000356 1993-1994 ]X .000192 2002 6X .000164 1986 lOX .000274 1995-1998 9X .000247 2003 5X .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 00948 of 2001 FIRST AND FINAL ACCOUNTING OF Michael W. Linn and Steven C. Nearman, CO-Administrators For ESTATE OF STEVEN D. LINN, Deceased Date of Death: September 21, 2001 Date of Appointment: October 15, 2001 Date of First Complete Advertisement of Letters: November 6, 2001 Accounting for the period: September 21, 2001 to August 31, 2003 Purpose of Account: Michael W. Linn and Steven C. Nearman, Co- Administrators, offer this account to acquaint interested parties with the transactions that have occurred during their administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Joanne Book Christine, Esquire Rhoads & Sinon LLP One South Market Square 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 485561.1 Estate of Steven D. Linn Summary of Account Principal Page Receipts 2 $ 347,723.84 Net Gain on Sales or Other Dispositions 7 6,383.62 $ 354,107.46 Less Disbursements: 12 Debts of Decedent $ 76,472.37 Funeral Expenses 9,709.92 Administrative Expenses 39,313.15 Federal & State Taxes 186,910.62 Fees & Commissions 41.143.88 353,549.94 Balance Before Distributions $ 557.52 Less Distributions to Beneficiaries 19 0.00 Principal Balance On Hand 20 $ 557.52 For Information: Investments Made 21 Unpaid Expenses 26 Unrealized Gains and Losses 26 Income Receipts 26 $ 964.31 Net Gain on Sales or Other Dispositions 28 19.23 $ 983.54 Less Disbursements: 29 0.00 Balance Before Distributions $ 983.54 Less Distributions to Beneficiaries 30 0.00 Income Balance on Hand 31 $ 983.54 For Information: Investments Made 32 Unpaid Expenses 33 Unrealized Gains and Losses 33 Combined Balance on Hand $ 1,541.06 (1 ) 2,846.7 575.75 30 150 Estate of Steven D. Linn Receipts of Principal Cash and Cash Equivalents ENT Federal Credit Union Share Savings Account ENT Federal Credit Union Daily Cash Fund PNC Checking Acct. #50-8037-9884, joint with spouse, reported at one-half value Total Cash and Cash Equivalents Tangible Personal Property 1994 Honda Accord, joint with spouse One-half proceeds of auction of 1994 Honda Accord and household and personal articles, joint with spouse One-half proceeds from sales of miscellaneous personal property, joint with spouse Total Tangible Personal Property Miscellaneous Grove Enterprises, Inc., check received after death Direct deposit to ENT Federal Credit Union savings acct. from decedent's final paycheck (2) Inventory Value 09/21/2001 $ 2,507.65 104.13 2,773.27 $ 5,385.05 Inventory Value 09/21/2001 $ 2,846.70 2,846.70 575.75 6,269.15 Inventory Value 09/21/2001 $ 30.00 150.00 2,000 2,188.5 50 10 25,000 6.25 655.52 200.3 729 605.5 Receipts of Principal (Continued) Miscellaneous Inventory Value 09/21/2001 AAA Mid Atlantic Insurance, claim under Group Travel Accident Policy #000391653. Beneficiary: Estate. $ 2,000.00 FCC, final paycheck 2,188.50 McAfee, rebate received after death 50.00 U.S. Electronics, rebate 10.00 USAA Casualty Insurance Company, seatbelt airbag death benefit. Beneficiary: Estate. 25,000.00 Honda Odyssey auto loan, one-half balance received after payoff of loan 6.25 Homeside Lending, Inc., one-half check received after settlement on sale of residence for escrow overage on mortgage 655.52 Homeside Lending, Inc., one-half check dated 10/11/2001 for escrow overage relating to refinance 200.30 One-half insurance proceeds for Honda Odyssey automobile received after payoff of loan 729.00 One-half reimbursements from Cedar Cliff Ice Hockey Club and Hilton-Diminick Orthodontic Associates, PC 605.50 Total Miscellaneous $ 31,625.07 (3) Receipts of Principal (Continued) Real Property Inventory Value 09/21/2001 82,500 Real property 201 Allendale Way, Lower Allen Township, Cumberland, PA, more particularly described in deed dated October 27, 1994, and recorded in the Office of the Cumberland County Recorder of Deeds at Book 114, page 685, et seq. Tax parcel No. 13-25-0010-079. Valued per sale proceeds. This real property was joint with spouse and is reported at one-half date of death value due to simultaneous death of husband and wife (20 PA C.S. 8503) . $ 82,500.00 Total Real Property $ 82,500.00 No. of Shares Mutual Funds Inventory Value 09/21/2001 3,870.539 Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate $ 60,496.52 16.466 Janus Venture Fund Acct. #204661672, joint with spouse, reported at one-half value due to simultaneous death of husband and wife 549.31 Total Mutual Funds 61,045.83 Total INVENTORY $ 186,825.10 RECEIPTS SUBSEQUENT TO INVENTORY (4) Receipts of Principal (Continued) RECEIPTS SUBSEQUENT TO INVENTORY 08/29/2003 Principal Transfer from Andrew Linn's Estate to the Estate of Steven D. Linn for Federal Estate Tax paid on non-probate assets $ 08/29/2003 Principal Transfer from Deena Linn's Estate to the Estate of Steven D. Linn for Federal Estate Tax paid on non-probate assets 928.54 02/27/2002 Estate of Leslie Nearman, reimbursement for one-half payments to PP&L (154.99), USAA Home Equity Loan (601.50), Peter Linn (172.05) 06/21/2002 Contributions from Guardianship Accounts for Estate Tax 100,549.92 09/06/2002 Survival portion of settlement from a Wrongful Death/Survival Action instituted after the death of decedent. The settlement funds were received by the estate on September 6, 2002. Total RECEIPTS SUBSEQUENT TO INVENTORY ADJUSTMENTS TO CARRYING VALUE 09/21/2001 1994 Honda Accord, joint with spouse Adjusted value upon audit valued at $ VALUE PER INVENTORY VALUED AT (5) 14,500.00 14,500.00 928.54 33,266.98 100,549.92 (2,846.70) $ 163,745.44 0.00 Receipts of Principal (Continued) ADJUSTMENTS TO CARRYING VALUE Total ADJUSTMENTS TO CARRYING VALUE Total Receipts of Principal $ (2,846.70) 347,723.84 (6) Estate of Steven D. Linn Gains and Losses on Sales or Other Dispositions of Principal Net Gain 10/18/2001 Collection Grove Enterprises, Inc., check received after death Net Proceeds $ Carried at Net Loss 30.00 30.00 10/18/2001 Collection McAfee, rebate received after death Net Proceeds $ Carried at 50.00 50.00 10/23/2001 Collection Homeside Lending, Inc., one-half check dated 10/11/2001 for escrow overage relating to refinance Net Proceeds $ Carried at 200.30 200.30 10/23/2001 Collection One-half reimbursements from Cedar Cliff Ice Hockey Club and Hilton-Oiminick Orthodontic Associates, PC Net Proceeds $ Carried at 605.50 605.50 10/23/2001 Collection One-half proceeds from sales of miscellaneous personal property, joint with spouse Net Proceeds $ Carried at 225.00 225.00 10/25/2001 Collection One-half proceeds from sales of miscellaneous personal property, joint with spouse Net Proceeds $ Carried at 350.75 350.75 (7) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 10/30/2001 Collection Direct deposit to ENT Federal Credit Union savings acct. from decedent's final paycheck Net Proceeds $ Carried at 150.00 150.00 10/30/2001 Collection ENT Federal Credit Union Share Savings Account Net Proceeds $ Carried at 2,507.65 2,507.65 10/30/2001 Collection ENT Federal Credit Union Daily Cash Fund Net Proceeds $ Carried at 104.13 104.13 11/01/2001 Collection FCC, final paycheck Net Proceeds $ Carried at 2,188.50 2,188.50 11/01/2001 Collection U.S. Electronics, rebate Net Proceeds $ Carried at 10.00 10.00 11/01/2001 Collection PNC Checking Acct. #50-8037-9884, joint with spouse, reported at one-half value Net Proceeds Carried at $ 2,432.47 2,432.47 11/05/2001 Collection USAA Casualty Insurance Company, seatbelt airbag death benefit. Beneficiary: Estate. Net Proceeds $ Carried at 25,000.00 25,000.00 (8) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 11/15/2001 Sale 16.466 Shares Janus Venture Fund Acct. #204661672, joint with spouse, reported at one-half value due to simultaneous death of husband and wife Net Proceeds $ Inventoried at 11/29/2001 Collection Honda Odyssey auto loan, one-half balance received after payoff of loan Net Proceeds $ Carried at 12/03/2001 Collection One-half proceeds of auction of 1994 Honda Accord and household and personal articles, joint with spouse Net Proceeds $ Carried at 12/04/2001 Collection AAA Mid Atlantic Insurance, claim under Group Travel Accident Policy #000391653. Beneficiary: Estate. Net Proceeds $ Carried at 12/14/2001 Capital Gain Distribution Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate Net Proceeds $ Inventoried at 640.03 549.31 $ 90.72 6.25 6.25 2,846.70 2,846.70 2,000.00 2,000.00 3,138.62 0.00 3,138.62 (9) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 01/31/2002 Sale 4,067.565 Shares Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate Net Proceeds $ Inventoried at 66,789.42 63,635.14 $ 3,154.28 02/22/2002 Sale Real property 201 Allendale Way, Lower Allen Township, Cumberland, PA, more particularly described in deed dated October 27, 1994, and recorded in the Office of the Cumberland County Recorder of Deeds at Book 114, page 685, et seq. Tax parcel No. 13-25-0010-079. Valued per sale proceeds. This real property was joint with spouse and is reported at one-half date of death value due to simultaneous death of husband and wife (20 PA C.S. 8503) . Net Proceeds $ Carried at 82,500.00 82,500.00 02/25/2002 Collection One-half insurance proceeds for Honda Odyssey automobile received after payoff of loan Net Proceeds $ Carried at 729.00 729.00 02/27/2002 Collection Estate of Leslie Nearrnan, reimbursement for one-half payments to PP&L (154.99), USAA Horne Equity Loan (601.50), Peter Linn (172.05) Net Proceeds $ Carried at 928.54 928.54 (10) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 03/29/2002 Collection Homeside Lending, Inc., one-half check received after settlement on sale of residence for escrow overage on mortgage Net Proceeds $ Carried at 655.52 655.52 06/21/2002 Collection Contributions from Guardianship Accounts for Estate Tax Net Proceeds $ Carried at 33,266.98 33,266.98 07/31/2002 Collection Principal Transfer from Andrew Linn's Estate to the Estate of Steven D. Linn for Federal Estate Tax paid on non-probate assets Net Proceeds Carried at $ 14,500.00 14,500.00 07/31/2002 Collection Principal Transfer from Deena Linn's Estate to the Estate of Steven D. Linn for Federal Estate Tax paid on non-probate assets Net Proceeds $ Carried at 14,500.00 14,500.00 09/24/2002 Collection Survival portion of settlement from a Wrongful Death/Survival Action instituted after the death of decedent. The settlement funds were received by the estate on September 6, 2002. Net Proceeds $ Carried at 100,549.92 100,549.92 Total Gains and Losses Net Gain (11 ) $ $ 6,383.62 $ 6,383.62 0.00 Date Paid 11/01/2001 12/05/2001 12/05/2001 01/31/2002 02/22/2002 02/22/2002 02/22/2002 02122/2002 Estate of Steven D. Linn Disbursements of Principal Claims presented, allowed, paid, credited and appearing in the Summary Statement PNC Checking Acct., one-half value of checks clearing after death on bank account held jointly 'wi th spouse $ Home Side Lending, Inc. One-half balance due on Mortgage Loan #1107968 to keep mortgage current until sale of real property USAA Federal Savings Bank Home equity loan #6014 8470 1101 0753, Sept., Oct. and Nov. payments USAA Final auto insurance bill, Acct. #1500961 Comcast Cable Balance due Verizon Telephone Balance due Discover Card Acct. #6011 3001 6850 8859 One-half balance due on account joint with spouse Home Side Lending, Inc. Payoff of mortgage at sale of residence (one-half) (12) Amount Paid 340.80 1,508.44 1,2.03.00 14.70 45.34 60.01 1,126.69 56,016.48 Date Paid 02/22/2002 02/22/2002 03/13/2002 04/15/2002 11/30/2001 12/27/2001 02/22/2002 Disbursements of Principal (Continued) Claims presented, allowed, paid, credited and appearing in the Summary Statement Kohl's One-half balance due on :i oint account USAA Federal Savings Bank One-half balance due on home equity loan upon sale of residence USAA Federal Savings Bank One-half balance due on joint charge acct. #5420 3961 5115 3734 WESTAB 2001 local tax Total Claims presented, allowed, paid, credited and appearing in the Summary Statement Funeral Expenses Peter Linn Reimbursement for payment of funeral expenses Peter Linn Lodging expense incurred after death of brother Mt. Moriah Cemetery Association Funeral expense (13) $ Amount Paid 46.03 12,787.38 2,837.50 486.00 $ 76,472.37 $ 6,942.00 344.10 500.00 Date Paid 03/13/2002 03/16/2002 11/02/2001 12/05/2001 02/07/2002 02/20/2002 02/22/2002 02/22/2002 02/22/2002 Disbursements of Principal (Continued) Funeral Expenses Reese Funeral Home Obituaries, Baltimore Sun and Washington Post Reese Funeral Home One-half cost of headstone Total Funeral Expenses Administration Expenses USAA Federal Savings Bank Open account for Andrew PP&L, service to residence H.B. McClure Heating oil, residence Allfirst Bank Checks Sprint Balance due for service to residence prior to sale Estate of Leslie Nearman Reimbursement for payment to H. B. McClure Merry Maids One-half expense, cleaning of residence in preparation for sale (14) $ Amount Paid 238.82 1,685.00 $ 9,709.92 $ 50.00 309.98 115.90 13.50 197.21 25.45 185.50 Date Paid 02/22/2002 02/22/2002 02/22/2002 02/22/2002 02/26/2002 Disbursements of Principal (Continued) Administration Expenses I'1ichael Linn Reimbursement for payment of premium on bond for out-of-state administrators Michael Linn Reimbursement for one-half of the following expenses: Real estate appraisal, 275.00; Pressure wash house, 291.50; Detail on car, 120.50; Moving expo for children, 2,960.28 One-half balance of the following expenses on sale of residence: County taxes, 79.82; Fed Ex, 30.00 One-half expenses on sale of residence, per attached Settlement Sheet, less reimbursements for one-half prepaid school taxes (279.29) and prepaid sewer (13.87) i'1ichael Linn Reimbursement for one-half the following expenses incurred in preparing for sale of house and move of children: Office supplies; cleaning supplies; mailing expenses; telephone expense; lodging (15) $ Amount Paid 739.00 1,823.64 54.91 5,556.09 329.55 Date Paid 03/04/2002 03/04/2002 03/13/2002 09/26/2002 08/19/2003 08/29/2003 08/29/2003 Disbursements of Principal (Continued) Administration Expenses !?AWe One-half balance due, service to residence prior to sale Steven Nearman Reimbursement for one-half the following expenses: Lodging for several weekends to conduct estate business; cell phone charges; air fare to transport pet to children's new home in Georgia !?!?&L, service to residence Enders Insurance Associates One-half annual renewal of Bond Number S420-086 for the Linn and Nearman Estates Enders Insurance J\ssociates Annual renewal of Bond Number S420-086 for the Linn and Nearman Estates RESERVES: Rhoads & Sinon, LLP Reimbursment, out-of-pocket expenses RESERVES: Register of Nills filing Fee to File Accounting (16) Amount Paid $ 72 .48 853.16 78.78 739.00 1,478.00 1,500.00 191.00 Date Paid 06/21/2002 06/21/2002 12/01/2002 12/11/2002 07/16/2003 07/23/2003 07/24/2003 08/01/2003 Disbursements of Principal (Continued) Administration Expenses Total Administration Expenses Federal and State Taxes Register of Wills, Agent PA Inheritance and Estate Tax United States Treasury (IRS) Federal Estate Tax United States Treasury (IRS) Federal Estate Taxes due on Supplemental Return Register of Wills, Agent PA Estate Tax Register of Wills, Agent Interest due, PA Estate Tax Pennsylvania Department of Revenue 2001 PA 41 United States Treasury 2001 1041 United States Treasury (IRS) Interest payment Total Federal and State Taxes (17) $ $ $ Amount Paid 14,313.15 33,266.98 92,473.40 35,325.00 5,597.47 150.55 9.00 19,080.83 1,007.39 186,910.62 Disbursements of Principal (Continued) Date Paid Amount Paid Fees and Commissions OS/29/2002 A. Kel Long, III, P.C. $ 350.00 Legal Fees 08/01/2002 A. Kel Long, III, P.C. 50.00 Legal Fees 10/04/2002 A. Kel Long, III, P.C. 732.63 Legal Fees 10/25/2002 A. Kel Long, III, P.C. 511. 25 Legal Fees 08/29/2003 RESERVES: Michael Linn 15,000.00 Administrator Commission 08/29/2003 RESERVES: Steven Nearman 10,000.00 Administrator Commission 08/29/2003 RESERVES: Rhoads & 39,500.00 Sinon, LLP Attorney's Fees Total Fees and Commissions $ 66,143.88 Total Disbursements of Principal $ 353,549.94 (18) Estate of Steven D. Linn Distributions of Principal to Beneficiaries Total Distributions of Principal (19) Distribution Value $ 0.00 Estate of Steven D. Linn Principal Balance On Hand Valued as of September 08, 2003 Inventory Value Cash and Cash Equivalents Allfirst Estate Checking Acct. #09903-0239-0 $ 557.52 Total Cash and Cash Equivalents Total Balance on Hand (20) $ 557.52 $ 557.52 Estate of Steven D. Linn Information Schedules - Principal New Investments Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate 12/14/2001 197.026 Shs. Total New Investments Exchanges and Stock Distributions Grove Enterprises, Inc., check received after death 09/21/2001 10/18/2001 Contributions from Guardianship Accounts for Estate Tax 06/21/2002 06/21/2002 Direct deposit to ENT Federal Credit Union savings acct. from decedent's final paycheck 09/21/2001 10/30/2001 1994 Honda Accord, joint with spouse 09/21/2001 09/21/2001 Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate 09/21/2001 3,870.539 Shs. Purchased via Reinvestment Received Collected Received Collected Received Collected Received Adjusted Duplication of entries on Inventory Received (21 ) Inventory Value $ 3,138.62 $ 3,138.62 Inventory Value $ 30.00 (30.00) $ 33,266.98 (33,266.98) $ 150.00 (150.00) $ 2,846.70 (2,846.70) $ 60,496.52 Information Schedules - Principal (Continued) Exchanges and Stock Distributions Inventory Value Franklin Templeton Mutual Qualified Fund, Class Z (IRA account l Beneficiary: Estate (Continued) 12/14/2001 197.026 Shs. 4,067.565 (4,067.565) Shs. Shs. Cap gain reinvestment On Hand Sold $ 3,138.62 . $ 63,635.14 (63,635.14) 01/31/2002 Survival portion of settlement from a Wrongful Death/Survival Action instituted after the death of decedent. The settlement funds were received by the estate on September 6, 2002. 09/06/2002 09/24/2002 Received $ 100,549.92 (100,549.92) 0.00 Collected On Hand FCC, final paycheck 09/21/2001 Received $ 2,188.50 11/01/2001 Collected (2,188.50) McAfee, rebate received after death 09/21/2001 Received $ 50.00 10/18/2001 Collected (50.00) U.S. Electronics, rebate 09/21/2001 Received $ 10.00 11/01/2001 Collected (10.00) Estate of Leslie Nearman, reimbursement for one-half payments to PP&L (154.99), USAA Home Equity Loan (601.50) , Peter Linn (172.05) 02/27/2002 Received $ 928.54 (22) Information Schedules - Principal (Continued) Exchanges and Stock Distributions Estate of Leslie Nearman, reimbursement for one-half payments to PP&L (154.99), USAA Home Equity Loan (601.50), Peter Linn (172.05) (Continued) 02/27/2002 USAA Casualty Insurance Company, seatbelt airbag death benefit. Beneficiary: Estate. 09/21/2001 11/05/2001 Honda Odyssey auto loan, one-half balance received after payoff of loan 09/21/2001 11/29/2001 Homeside Lending, Inc., one-half check received after settlement on sale of residence for escrow overage on mortgage 09/21/2001 03/29/2002 Homeside Lending, Inc., one-half check dated 10/11/2001 for escrow overage relating to refinance 09/21/2001 10/23/2001 Janus Venture Fund Acct. #204661672, joint with spouse, reported at one-half value due to simultaneous death of husband and wife 09/21/2001 16.466 Shs. Collected Received Collected Received Collected Received Collected Received Collected Received (23) Inventory Value $ (928.54) $ 25,000.00 (25,000.00) $ 6.25 (6.25) $ 655.52 (655.52) $ 200.30 (200.30) $ 549.31 Information Schedules - Principal (Continued) Exchanges and Stock Distributions Janus Venture Fund Acct. #204661672, joint with spouse, reported at one-half value due to simultaneous death of husband and wife (Continued) 11/15/2001 (16.466) Shs. One-half insurance proceeds for Honda Odyssey automobile received after payoff of loan 09/21/2001 02/25/2002 One-half reimbursements from Cedar Cliff Ice Hockey Club and Hilton-Diminick Orthodontic Associates, PC 09/21/2001 10/23/2001 Real property 201 Allendale Way, Lower Allen Township, Cumberland, PA, more particularly described in deed dated October 27, 1994, and recorded in the Office of the Cumberland County Recorder of Deeds at Book 114, page 685, et seq. Tax parcel No. 13-25-0010-079. Valued per sale proceeds. This real property was joint with spouse and is reported at one-half date of death value due to simultaneous death of husband and wife (20 PA C.S. 8503). 09/21/2001 02/22/2002 Sold Received Collected Received Collected Received Copy of settlement sheet attached. Sold (24) Inventory Value $ (549.31) $ 729.00 (729.00) $ 605.50 (605.50) $ 82,500.00 (82,500.00) Information Schedules - Principal (Continued) Exchanges and Stock Distributions Inventory Value One-half proceeds from sales of miscellaneous personal property, joint with spouse 09/21/2001 10/23/2001 10/25/2001 Received $ 575.75 Collected (225.00) On Hand $ 350.75 Collected (350.75) One-half proceeds of auction of 1994 Honda Accord and household and personal articles, joint with spouse 09/21/2001 12/03/2001 Received $ 2,846.70 (2,846.70) Collected (25) . Estate of Steven D. Linn Receipts of Income Income Collected ENT Federal Credit Union Share Savings Account 09/30/2001 Interest $ 10.20 10/31/2001 Interest 3.58 $ 13.78 ENT Federal Credit Union Daily Cash Fund 10/30/2001 Interest $ 0.14 Interest 0.14 Allfirst Estate Checking Acct. #09903-0239-0 10/26/2001 Interest $ 0.03 11/27/2001 Interest 7.52 12/26/2001 Interest 6.29 12/26/2001 Interest 17.26 01/25/2002 Interest 5.96 02/25/2002 Interest 14.93 03/26/2002 Interest 33.52 04/24/2002 Interest 38.18 OS/23/2002 Interest 38.00 06/25/2002 Interest 42.70 07/25/2002 Interest 0.56 08/26/2002 Interest 0.59 09/25/2002 Interest 1. 93 10/25/2002 Interest 20.95 11/25/2002 Interest 21.50 01/27/2003 Interest 13 .23 02/25/2003 Interest 12.00 03/25/2003 Interest 11.59 04/24/2003 Interest 12.41 OS/27/2003 Interest 9.02 06/24/2003 Interest 6.95 07/03/2003 Interest 2.98 07/25/2003 Interest 3.20 08/27/2003 Interest 3.61 324.91 (26) Receipts of Income (Continued) Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate 12/14/2001 Dividend on 3,870.539 Shares $ 625.48 Total Income Received (27) $ $ 625.48 964.31 Estate of Steven D. Linn Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss 10/30/2001 Collection ENT Federal Credit Union Share Savings Account Net Proceeds $ Carried at 10/30/2001 Collection ENT Federal Credit Union Daily Cash Fund Net Proceeds $ Carried at 13.78 13.78 0.14 0.14 01/31/2002 Sale 39.264 Shares Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate Net Proceeds $ Inventoried at 644.71 625.48 $ 19.23 Total Gains and Losses Net Gain $ $ 19.23 $ 19.23 0.00 (28) Date Paid Estate of Steven D. Linn Disbursements of Income Total Disbursements of Income $ (29) Amount Paid 0.00 Estate of Steven D. Linn Distributions of Income to Beneficiaries Distribution Value Total Distributions of Income $ 0.00 (30) Estate of Steven D. Linn Income Balance On Hand Valued as of September 08, 2003 Inventory Value Cash and Cash Equivalents Allfirst Estate Checking Acct. #09903-0239-0 $ 983.54 Total Cash and Cash Equivalents Total Balance on Hand (31 ) $ 983.54 $ 983.54 New Investments Estate of Steven D. Linn Information Schedules - Income Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate 12/14/2001 39.264 Shs. Total New Investments Purchased via Reinvestment Exchanges and Stock Distributions Franklin Templeton Mutual Qualified Fund, Class Z (IRA account) Beneficiary: Estate 12/14/2001 39.264 39.264 01/31/2002 (39.264) Shs. Shs. Shs. Income Reinvestment On Hand Sold (32) $ . $ Inventory Value 625.48 625.48 Inventory Value $ $ 625.48 625.48 (625.48) State of Georgia County of eotb SS. Michael W. Linn being duly sworn, deposes and says that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period to the best of his knowledge and belief. ~'- Michael W. Linn Sworn to and subscribed to before me this 3rJ _ day of S~beY, 2003. (2~Jk'M. ~ NOTARY PUBLIC MY COMMISSION EXPIRES: Christi M. Lord ~ PublIc Fulton COUnty, Georgia My commissiOn expires June 21, 2004 (SEAL) Commonwealth of Virginia: C('N .: SS. ~of A l-€xC(J1dln<;:- Steven C. Nearman being duly sworn, deposes and says that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period to the best of his knowledge and belief. /Y:-c. -X~ Steven C. Nearman Sworn i5;.fd SUbS~t before me this ~_day of ., 2003. ~- ~ {J e~ ~~C My Commission Expires MY COMMISSION EXPIRES: March 31, 2005 (SEAL) ~ ,. INRE: ESTATE OF STEVEN D. LINN, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2001-0948 STATEMENT OF PROPOSED DISTRIBUTION OF MICHAEL W. LINN AND STEVEN C. NEARMAN, CO-ADMINISTRATORS OF THE ESTATE OF STEVEN D. LINN The balance for distribution as shown on the First and Final Account of Michael W. Linn and Steven C. Nearman, Co-Administrators is $1,541.06. Distribution of the remaining balance as set forth in said account is proposed as follows: PROPOSED SCHEDULE OF DISTRIBUTION TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Andrew J. Linn - One-half Decedent's Estate per 20 Pa. C.S. ~2103(1) Principal Cash Income Cash $ 278.76 $ 491.77 $770.53 TO: Michael W. Linn and Steven C. Nearman, Guardian of the Estate of Deena G. Linn - One-half Decedent's Estate per 20 Pa. C.S. ~2103(l) Principal Cash Income Cash $ 278.76 $ 491.77 $770.53 TOTAL PROPOSED DISTRIBUTION $1.541.06 433057.1 . STATE OF GEORGIA COUNTY OF ~~~ ) ) ) SS: On this, the 0\ ih day of ~____ ~~ , 2003, before me, the undersigned officer, personally appeared Michael W. Linn, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Q~J/(.~ . Notary Public - My Commission Expires: (SEAL) ~ DI__ChrIItI M.lon:I ~~~ Fallon eo.mty. Georoi., ..., ~ ExpIres June 21, 20: 4 . ~ ~c.~. COMMONWEALTH OF VIRGINIA Ct' 4-'-l . --CoUNTYOF ~ ) ) ) SS: On this, the U+h day of~bun,ULvv, 2003, before me, the undersigned officer, personally appeared Steven C. Nearman, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. My Commission Expires March 31,2005 dO~l11~' ~ otary Public IN WITNESS WHEREOF, I hereunto set m My Commission Expires: (SEAL) 433057.1 . , . " ~'~" z ~'If o .' I (:-, 0' ~ ~~~ ;::; ~ rr_ ~~. ~ rt I. \ f-'. '-' ~ ~- I !' ~~' I ~ : C I' . , All.STATE LEGAL. A DMSlON OF ALL-STArr INTERNATlON. FORM NO.: 07152-BF" Q7153-BL. 07155-GY. 0715&-W ~ t t" . , t,) / ,~-i..- &I'.>SC;U;91; ~nd d-,--AccolJnl Confirmoo I' 8trlbutlon d .1 .CCOr<;lanc.. with acreed wI. of dla,r:butlon' h.P :OP~6"d Jellee, ,..f .(" . ." .......1'1'11/1 8X .the Court ,J./l / ,rC(;'[{/l... t !-!5-ll2 i ;( , v I I -.. ~ ;l>n ~ (') r~ f-'. rt 0 o ~ o ti t-n ... rt ~ .... 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S (!) ti (!) ~ :::l S Q) rt f-'. o ~ H\ f-'. err-' ro (1) ro ::J .... ~'l ,.... <: (D ::J o H)OJ (f) ~. <, ti ~ Cb 1-1. J-I. ~ rt r-' n. n r-' (!) o er w. (D n rt f-'. o ~ [Jl '0 ro (I) <: ti (1) (I) ti 0'< ::l C (>~. ::J ~ ~d o (l> ~ J-I. ::J P. (l) er~ !D ::l () /'7- /~-.y ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 AMY J MENDELSOHN ESQ 1 S MARKET SQ PO BOX 1146 HARRISBURG PA 17108 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '* REV-75' EX AFP 101-02) 12-15-2003 LINN 09-21-2001 21 01-0948 CUMBERLAND 202 STEVEN D Allount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV =73&--E)"{-AFP-ToI:.-o2i-----.-.-NcfffcE--oF--DETE-RMINAfIcfti-AND-As-sEss-tiENY----------------------- ----- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF LINN STEVEN D FILE NO.21 01-0948 ACN 202 DATE 12-15-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 38,864.45 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 1,689.71 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 1.689.71 5. Pennsylvania Estate Tax Due 37,174.74 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 37,174.74 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion reverse side. -- Make check or money of this Notice and submit with your payment to the Register of Wills printed on the order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). 08JECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: Any party in interest not satisfied with the assessment of tax 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, 80ard of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit 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, 8ureau 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-150l) for an explanation of administratively correctable errors. The 15% 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 as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) 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 which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Cumberland County Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 8/03/2004 NEARMAN STEVEN C 1005 CAMERON STREET ALEXANDRIA, VA 22314 RE: Estate of LINN STEVEN D File Number: 2001-00948 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 9/21/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge STATUS REPORT UNDER RULE 6.12 Name of Decedent: Steven D. Linn Date of Death: September 21, 2001 Will No. Admin. No. 2001-0948 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: 2. If the answer is No, state believes that the administration will be complete: State whether administration of the estate is complete: Yes X No when the personal representative reasonably 3. If the answer to No. 1 is Yes, state the following: ao Yes X No Did the personal representative file a final account with the Court? b. The separate Orphans' Court No. (if any) for the personal representative's account is: parties in interest? Yes Did the personal representative state an account informally to the No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this //~ gnature Jj,anne Book Christine '-'Name (Please type or print) ~ Rhoads & Sinon LLP :' Address One South Market Square, Harrisburg, PA 17101 08 ~d 6- ~f~l/ 170. Tel. No. (717) 233-5731 Capacity:. Personal Representative p ::~-' :,,q X Counsel for personal -' ~ :0 ,~.~-~ representative \. I,?-/'-Y- Y BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' UV-1U7EXAFP 111-051 AMY J MENDELSOHN ESQ 'OJ t~. ;: 1 S MARKET SQ PO BOX 1146 HARRISBURG PA nl08 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-03-2003 LINN 09-21-2001 21 01- 0948 CUMBERLAND 101 STEVEN D A.aunt 1_1 tted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE; To insure proper credit to your account, submit the upper portion of this for. with your tax p.yment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... REY=i60YEX-AFP-('oFo3y------...-iNHERITANCE-YAX-STATEHEIiY-O"-AcciiUiW-...--------------------- ESTATE OF LINN STEVEN D FILE NO. 21 01-0948 ACN 101 DATE 02-03-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS DF THE STATED ACN IN THE MANED ESTATE. SHOWN BELOW IS A SUMHARY DF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-11-2002 PRINCIPAL TAX DUE: ..__....... 1,689.71 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 1,689.71 TOTAL TAX CREDIT 1,689.71 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . SIDE FDR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I I?-/Y-.y' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' IEV-IU1EXAFPIIl-D5l '\j\ "t DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-03-2003 LINN 09-21-2001 21 01-0948 CUMBERLAND 201 STEVEN D AMY J MENDELSOHN 1 S MARKET SQ PO BOX 1146 HARRISBURG ESQ Amount Relli tted PA,HlO8 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account~ sub.it the upper portion of this forn with your tax p8y..nt. CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ... R"E-,;=i6'ifj-Ex-Af'p-("oFo3y------ii..-iNHiiiiTANCrYAX-STAfEiI"E-riY-OF-ACCouiff--.iiii--------------------- ESTATE OF LINN STEVEN D FILE NO.21 01-0948 ACN 201 DATE 02-03-2003 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE N~ED ESTATE. SHONN BELOW IS A S~ARY DF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PRDJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-11-2002 PRINCIPAL TAX DUE: .................... 31, 577 . 27 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-21-2002 CDOO1320 .00 31,577.27 12-02-2002 CDOO1922 .00 5,597.47 TOTAL TAX CREDIT 37,174.74 BALANCE OF TAX DUE 5,597.47CR INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 5,597.47CR . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, ND PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J