HomeMy WebLinkAbout03-0246PETITION FOR PROBATE and GRANT OF LETTERS
also known as To:
Deceased.
Social Sec.r,y No.
Register of Wills for the
County of C..D6/~ ~'-r'd ipwo fiin the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut
in the last will of the above decedent, dated O / - ~ c3r --'
and codicil(s) dated
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
lDecendent was domiciled at death in (~u~A~c--W'g beh~ ~ C..o . County, Pennsylvania, with
last famil or principal residence at ~.,q 170~-~"
(list street, number and muncipality)
Decendent, then <~O years of age, died 02 - ~-~ ,',~ 0.~ ,
at
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters ~"p__e,~(~ ~ e
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA -~
COUNTY OF dvb//jT/3~£p...Ltq~t),~ f ss
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well .~nd,truly a$1.v~rri~ ter the estate according to law.
Sworn to or affirm_e.~and subscribed c~
before me this /~ day of / Q.~ ~'
NO. 21-03-246
Estate Of WILLI/LM D. :~0CH~ , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW MARCH 20th ~ 2003, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated JANUARY 14. 2003
described therein be admitted to probate and filed of record as the last will of.
WILLIAM D. YOCHUM ;
and Letters TESTAMENTARY
are hereby granted to NIZZA H. STRAUB
FEES
Probate, Letters, Etc .......... $ 305.00
Short Certificates(l~ .......... $ 45.00
~ I~]ITF~.PG$..c~... $ 27.00
JC? $ i0.00
TOTAL __ $ 387.00
Filed . ..MAWR..C.H.. Z.0.,..20.0.3. .................
Registc~ of Will~
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
CALLED EXECUTRIX MARCH 20, 2003
21-03-246
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
I, WILLIAM D. YOCHUM, now of 5266 Strathmore Drive, Mechanicsburg,
Cumberland County, Pennsylvania, 17055, do publish and declare this to be my Last Will and
Testament, hereby revoking all other prior wills and codicils made by me.
FIRST: Family Background and Appointment of Executor.
(A) Family and Background Information. I am a widow. I was married and divorced
from VIVIAN YOCHUM and later married and divorced from ANNE YOCHUM. I have one
(1) stepson from my marriage to Anne Yochum, HARRY A. YOCHUM, whom I adopted as my
son and one (1) natural son from my marriage to Anne Yochum, WILLIAM D. YOCHUM, II.
I had a common law wife, CHARLOTTE P. MORROW, who died on January 20, 2001. The
children of my marriage with Anne Yochum are my adopted stepson, HARRY A. YOCHUM,
and my natural son, WILLIAM D. YOCHUM, II. Throughout this Will, HARRY A.
YOCHUM and WILLIAM D. YOCHUM, II. will be referred to as "my children." The word
"issue" will include any children as well as my other descendants.
(B) Appointment of Executor. I appoint as my Executrix and Successor Executrix
(all hereinafter referred to as Executrix, Executor or Executor(s) under this Will), the following
named persons or corporations to serve without bond and without being required to account to
any Court:
Executrix: My close friend and nurse, NIZZA H. STRAUB.
Successor Executrix: My close friend and nurse, KITTY SCHLEGEL.
(C) Inter Vivos Trust. The inter vivos trust agreement referred to in this Will is
entitled "THE LIVING TRUST AGREEMENT FOR WILLIAM D. YOCHUM, dated
November 24, 1999" by and between WILLIAM D. YOCHUM, as Trustor, and WILLIAM
D. YOCHUM, as Trustee, as now in effect and as has been or may hereafter be amended.
SECOND: Funeral and Last Illness Expenses; Taxes.
(A) Expenses of Funeral and Last Illness. Notwithstanding that my spouse survives
me, I direct my Executor to pay my funeral expenses and the expenses of my last illness from my
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
PAGE 2
estate. In addition, my Executrix may notify the Trustee of the Trust described in Paragraph
FIRST (C) of any such expenses and my Executrix may accept reimbursement from such
Trustee.
(B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession,
legacy, transfer and other death taxes or duties, by whatever name called, including any and all
interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death
upon or with respect to any and all property included in my gross estate for the purpose of such
taxes, whether such property passes under or outside of this Will. Without any apportionment
otherwise required by law and without being prorated or apportioned among or charged against
the respective devises, legatees, beneficiaries, transferees, or other recipients of any such
property or charged against any property passing or which may have passed to any of them, I
direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not
be entitled to reimbursement for any portion of any such taxes from any such person. The
foregoing provisions of this Article SECOND shall not apply to such portion or portions of said
taxes, interest and penalties which may be required to be paid, or are actually paid or reimbursed,
by the Trustee of the Trust described in Paragraph FIRST (C), above.
THIRD: Tangible Personal Property. Except for those items excluded below and
those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property,
including but not limited to clothing, jewelry, heirlooms, furniture, household furnishings,
personal effects, motor vehicles, and all other similar articles, which I own, and the insurance
thereon, to be sold, the net proceeds therefrom shall be added to the residue of my estate.
Tangible personal property shall not include: (1) any and all property used by me in any
business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence
of indebtedness, and (5) any life, health or accident insurance policies.
Notwithstanding any other provisions in this Article THIRD, I may leave a separate,
dated and unsigned Letter of Instruction, which I shall place with my Will, containing directions
as to the ultimate disposition of certain of the property bequeathed under this Article THIRD,
and such Letter of Instruction shall determine the distribution of such items.
FOURTH: Residuarv Estate. I devise and bequeath all of the rest, residue and
remainder of my estate, real, personal and mixed, of whatever nature and wherever situated to
which I am legally or equitably entitled, to the then-acting Trustee(s) of the Trust described in
Paragraph FIRST (C) of this Will, to be held, administered and distributed pursuant to the terms
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
PAGE 3
thereof, as the same may be amended from time to time. By this devise and bequest of my
residuary estate I hereby exercise all Powers of Appointment I possess at the time of my death
except any power of appointment which I possess under the Trust described in Paragraph FIRST
(C) of this Will.
FIFTH: Powers of Executor. In addition to the powers and duties as may have been
granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the
Executor shall have and exercise exclusive management and control of the Estate and shall be
vested with the following specific powers and discretion, in addition to the powers as may be
generally conferred from time to time upon the Executor by law:
(A) In the management, care and disposition of the Estate, the Executor shall have the
power to do all things and to execute such instruments, deeds, or other documents as may be
deemed necessary or proper, including the following powers, all of which may be exercised
without order of or report to any Court:
(1) To sell, exchange or otherwise dispose of any property at any time held or
acquired hereunder, at public or private sale, for cash or on terms, without advertisement,
including the right to lease for any term notwithstanding the period of the Estate, and to
grant options, including any option for a period beyond the duration of the Estate; except
that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary,
the Executor shall not be permitted to sell the stock or any other ownership interest in any
business owned by me, or held in trust, at my death, without first offering the same for
sale to my children, or without next offering the same to the corporation or business
represented by such ownership interest for redemption.
(2) To invest all monies in such stocks, bonds, securities, mortgages, notes,
choses in action, real estate or improvements thereon, and any other property as the
Executor may deem best, without regard to any law now or hereafter enforced limiting
investments of fiduciaries, except that the Executor may not invest in any securities
issued by the corporate Executor, or issued by a parent or affiliate company of such
Executor.
(3) To retain for investment any property deposited with the Executor hereunder;
except that the Executor may not retain for investment any stock in the corporate
Executor, or in a parent or affiliate company of such Executor.
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
PAGE 4
(4) To vote in person or by proxy any corporate stock or other security and to
agree to or take any other action in regard to any reorganization, merger, consolidation,
liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note
or other security.
(5) To use attorneys, real estate brokers, accountants and other agents, if such
employment is deemed necessary or desirable, and to pay reasonable compensation for
their services.
(6) To compromise, settle or adjust any claim or demand by or against the Estate
and to agree to any rescission or modification of any contract or agreement affecting the
Estate.
(7) To renew any indebtedness, as well as to borrow money, and to secure the
same by mortgaging, pledging or conveying any property of the Estate.
(8) To retain and carry on any business in which the Estate may acquire an
interest, to acquire additional interest in any such business, to agree to the liquidation in
kind of any corporation in which the Estate may have an interest and to carry on the
business thereof, to join with other owners in adopting any form of management for any
business or property in which the Estate may have an interest, to become or remain a
partner, general or limited, in regard to any such business or property and to hold the
stock or other securities as an investment, and to employ agents and confer on them
authority to manage and operate the business, property or corporation, without liability
for the acts of such agent or for any loss, liability or indebtedness of such business if the
management is selected or retained with reasonable care.
(9) To register any stock, bond or other security in the name of a nominee,
without the addition of words indicating that such security is held in a fiduciary capacity,
but accurate records shall be maintained showing that such security is a Estate asset and
the Executor shall be responsible for the acts of such nominee.
(B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a
person who is then under twenty-one (21) years of age, the Executor shall be authorized to hold
such property in Trust for such person until he/she becomes twenty-one (21) years of age, and in
the meantime shall use such part of the income and the principal of the Estate as the Executor
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
PAGE 5
may deem necessary to provide for the proper support and education of such person. If such
person should die before becoming twenty-one (21) years of age, the property then remaining in
trust shall be distributed to the personal representative of such person's estate.
(C) In making distributions from the Estate to or for the benefit of any minor or other
person under a legal disability, the Executor need not require the appointment of a guardian, but
shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver
the same to such person without the intervention of a guardian, to pay or deliver the same to a
legal guardian of such person if one has already been appointed, or to use the same for the
benefit of such person.
(D) In the disbursement of the Estate and any division into separate trusts or shares,
the Executor shall be authorized to make the distribution and division in money or in kind, or
both, regardless of the basis for income tax purposes of any property distributed or divided in
kind, and the distribution and division made and the values established by the Executor shall be
binding and conclusive on all persons taking hereunder. The Executor may in making such
distribution or division allot undivided interests in the same property to several trusts or shares.
(E) The Executor shall be authorized to lend or borrow, including the right to lend to
or borrow from any trusts which I or my spouse may have established during life or by will at an
adequate rate of interest and with adequate security, and upon such terms and conditions as the
Executor shall deem fair and equitable.
(F) The Executor shall be authorized to sell or purchase at the fair market value as
determined by the Executor, any property to or from any trust created by me or my spouse during
life or by Will, even though the same person or corporation may be acting as Executor of my
estate or as Trustee of any of my other trusts.
(G) The Executor shall have discretion to determine whether items should be charged
or credited to income or principal or allocated between income and principal as the Executor
may deem equitable and fair under all the circumstances, including the power to amortize or fail
to amortize any part or all of any premium or discount, to treat any part or all of the profit
resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount,
as income or principal or apportion the same between income and principal, to apportion the
sales price of any asset between income and principal, to treat any dividend or other distribution
of any investment as income or principal, or apportion the same between income and principal,
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
PAGE 6
to charge any expense against income or principal or apportion the same, and to provide or fail to
provide a reasonable reserve against depreciation or obsolescence on any assets subject to
depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under
all the circumstances. If the Executor does not exercise the above discretionary power, the cash
or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the Pennsylvania
Consolidated Statutes, or the corresponding provisions of subsequent state law.
(H) If at any time the total fair market value of the assets of any trust established or to
be established hereunder is so small that the corporate Trustee's annual fee for administering the
trust would be the minimum annual fee set forth in the Trustee's regularly published fee schedule
then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide
not to establish such trust, and in such event the property then held in or to be distributed to such
trust shall be distributed to the persons who are then or would be entitled to the income of such
trust. If the amount of income to be received by such persons is to be determined in the
discretion of the Trustee, then the Trustee shall distribute the property among such of the persons
to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in
its discretion shall determine.
(I) Except as otherwise provided in this Will, when the authority and power under
this Will is vested in two (2) or more Executors or Trustees, the authority and powers are to be
held jointly by the Executors or Trustees, respectively. A majority of the Executors or Trustees
may exercise any authority or power granted under this Will or granted by law, and may act
under this Will. Any attempt by one such Executor or Trustee to act under this Will on other
than ministerial acts shall be void. The action of one such Executor or Trustee under this Will
may be validated by a subsequent ratification of the act by a majority of the Executors or
Trustees.
SIXTH: Rights and Liabilities of Executor.
(A) No bond or other security shall be required of any Executor.
(B) This instrument always shall be construed in favor of the validity of any act or
omission by any Executor, and any Executor shall not be liable for any act or omission except in
the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any
investment, the overall performance of the entire Estate shall be taken into account.
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
PAGE 7
(C) Each Executor shall be entitled to receive reasonable compensation for services
actually rendered to my estate, in an amount the Executor normally and customarily charges for
performing similar services during the time which he/she performs the services.
SEVENTH: Spendthrift Provision. No beneficiary shall have the power to anticipate,
encumber or transfer his or her interest in the estate in any manner other than by the valid
exercise of a power of appointment. No part of the estate shall be liable for or charged with any
debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any
creditor of a beneficiary.
EIGHTH: Tax Elections.
(A) In determining the estate, inheritance and income tax liability relating to my
Estate, the Executor's decision as to all available tax elections shall be conclusive on all
concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for
gift tax purposes to having gifts made by either of us during my life considered as having been
made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in
such proportions as they may agree. In accordance with IRC Section 2632(a) and without regard
to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the
Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any
generation skipping transfer which may occur under this Will.
(B) The Executor may, in its discretion, determine the date as of which my gross
estate shall be valued for the purpose of determining the applicable tax payable by reason of my
death.
(C) The Executor may, in its discretion, decide whether all or any part of certain
deductions shall be taken as income tax deductions (even though they may equal or exceed the
taxable income of my estate and whether or not claimed or of benefit on my estate's income tax
return) or as estate tax deductions when a choice is available; and in the event that all or any part
of such deductions are taken as income tax deductions, no adjustment of income and principal
accounts in my estate shall be made as a result of such decisions.
NINTH: Definitions and General Provisions.
(~)
Survival.
Any beneficiary who dies within sixty (60) days after my death shall
LAST WILL AND TESTAMENT
OF
WILLIAM D. YOCHUM
PAGE 8
be considered not to have survived me.
(B) Captions. The captions set forth in this Will at the beginning of the various
articles hereof are for convenience of reference only and shall not be deemed to define or limit
the provisions hereof or to affect in any way their construction and application.
(C) Children. As used in this Will, the words "child" and "children" shall include
persons who are legally adopted and the issue of said persons, whether born in or out of wedlock,
so long as any person born out of wedlock is acknowledged in a written instrument executed by
the one of their natural parents who is a descendant of mine to be the child of said descendant.
The word "issue" shall include descendants of all generations including adopted persons. A
posthumous child shall be considered as living at the death of his parent. The birth to me or the
adoption by me of a child or children subsequent to the execution of this Will shall not operate to
revoke this Will. Except for discretionary distributions which may be made unequally among a
group of persons and distributions pursuant to a valid exercise of a power of appointment, in
making a distribution to the children of any person, the property to be distributed shall be divided
into as many shares as there are living children of the person and deceased children of the person
who left children who are then living. Each living child shall take one share and the share of
each deceased child shall be divided among his then-living descendants in the same manner.
(D) Code. Unless otherwise stated, all references in my Will to section and chapter
numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding
provisions of any subsequent federal tax laws applicable to my estate.
(E) Other terms. The use of any gender includes the other genders, and the use of
either the singular or the plural includes the other.
(F) Powers of Appointment are Exercised. By this Will I exercise any and all
Powers of Appointment which I possess at the time of my death except any power of
appointment which I possess under the Trust described in Paragraph FIRST (C), above.
IN WITNESS WHEREOF, I, WILLIAM D. YOCHUM, the Testator, have to this my
Last Will and Testament, typewritten on ten (10) pages, including the Acknowledgment and
Affidavit, set my hand and seal this ! ~ day of January, 2003.
Signed, sealed, published and declared by the above-named Testator, as and for his Last Will and
Testament, in the presence of us, who have hereunto subscribed our names at his request, as
witnesses hereto, in the presence of the said Testator, and in the presence of each other. Each of
us further declares that he or she believes the Testator to be of sound mind and memory. The
preceding instrument consists of this and nine (9) other consecutively numbered typewritten
pages including the Acknowledgment and Affidavit.
(print name)X.~
(print name)
residing at
[This space is intentionally left blank.]
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
SS:
The Testator and the witnesses whose names are signed and subscribed to the attached or
foregoing instrument, being first duly sworn and qualified according to law, do hereby
acknowledge, depose and say to the undersigned authority, that the Testator signed and executed
the instrument as his Last Will in the presence of the witnesses; that he signed it willingly or
willingly directed another to sign it for him; that he executed it as his free and voluntary act for
the purposes therein expressed; that each of the witnesses were present and saw the Testator sign
and execute the instrument as his Last Will; that each subscribing witness in the hearing and
sight of the Testator signed the will as witnesses; and that to the best of their knowledge the
Testator was at that time eighteen years of age or older, of sound mind and under no constraint or
undue influence.
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
SS:
On this, the ]t~day of January, 2003, before me, a Notary Public, the undersigned
officer, personally appeared SUSAN KAY CANDIELLO, known to me (or satisfactorily
proven) to be a member of the bar of the highest court of said State and a subscribing witness to
the within instrument, and certified that she was personally present when WILLIAM D.
¥OCHUM, and the above witnesses, whose names are subscribed to the within instrument,
executed the same, and that said persons acknowledged that they executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official Seal.
Notary Public ~ u
My Commission_ Expires: C~?~_I~ q)DOb~-
I Notarial Seal ]
I Kim~fly R. Hanford, Nota~ Publ~ [
I~~ Bore, Cumberland ~un~ I
[ ~ Commission Expires Apr. 4, 2~5 J
OF
WILLIAM D. YOCHUM
LAW OFFICE OF
SUSAN KAY CANDIELLO, B.S.N., M.S.N., J.D.
5021 EAST TRINDLE ROAD, SUITE 100, MECHANICSBURG, PA 17050
Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5.6{a}
Date of Death:
Will No. '-~ f''' ~ '-~ -- c>~ (7~ Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following be~neficiaries of the above-captioned estate on :
· . b~/,~t3 c . , / -~ .~ . 17o5-o
~:~ -~, Yoc ~~', 900 ~~ ~., ~C~~, p.~. ~?o~
~ ~5 -~" *~"='~ '~' ~e"<g'q'- ~ .... ' .... '> "'~ ~
, , P~ ~7~2
~notice nas now oeen g~ven to au persons entitled t~er~to under Rule 5.6(a) except
Date:
Signature
Address
Telephone~/~
Capacity: ~Personal Representative
Counsel for personal representative
In Re: Estate of
William D. Yochum
In the Court of Common Pleas
Cumberland County, Pennsylvania
Orphans' Court Division
246 of 2003
Praecipe To Enter Appearance
To the Clerk of the Orphans' Court:
Kindly enter my appearance as counsel for the Estate of William D.
Yochum. My Supreme Court I.D. # is 80143.
Respectfully submitted,
Ahrens Law Offices, P.C.
5521 Carlisle Pike
Mechanicsburg, PA 17050
(717) 697-1800
Dated:
By
Thomas J. Ahrens
PA. Reg. No. 80143
AHRENS LAW OFFICES, P.O.
5521 CARLISLE PIKE
MECHANICSBURG, PA 17050
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11~96)
CD OO2599
AHRENS THOMAS J ESQUIRE
5521 CARLISLE PIKE
MECHANICSBURG, PA 17050
fold
ESTATE INFORMATION: SSN: 188-12-3143
FILE NUMBER: 2103-0246
DECEDENT NAME: YOCHUM WILLIAM D
DATE OF PAYMENT: 05/22/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/23/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $57,250.00
TOTAL AMOUNT PAID:
$57,250.00
REMARKS: NIZZA H STRAUB
C/O THOMAS J AHRENS ESQUIRE
SEAL
CHECK//118
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002669
AHRENS THOMAS J ESQUIRE
5521 CARLISLE PIKE
MECHANICSBURG, PA 17050
........ fold
ESTATE INFORMATION: SSN: 188-12-3143
FILE NUMBER: 2103-0246
DECEDENT NAME: YOCHUM WILLIAM D
DATE OF PAYMENT: 06/11/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/23/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $5,610.67
REMARKS:
TOTAL AMOUNT PAID:
NIZZA H STRAUB
C/O THOMAS J AHRENS ESQUIRE
$5,610.67
SEAL
CHECK# 138
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
OO'~O.W~'.'~HO~..~¥'VA..~ INHERITANCE TAX RETURN E"ENUMBER
DEPARTMBNT OF RFVFNUE
OB.T 28o~o, RESIDENT DECEDENT 21 03 0246
HARRISBURG, PA 17128-0601 COUNTY CODE YEAR NUMBER
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Yochum, William D 188-12-3143
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
02/23/2003 06/] 2/1922 REGISTER OF WILLS
IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[] 11 OriginaiR~t~m ~' 21 Supplemental'R~tur~ - [] 3~ Remainder Retum (date of death ~rieit012:l~:8~)
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
i[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach I 8. Total Number of Safe Deposit Boxes
of Will) copy of Trust)
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O)
12-31-91 and %%95)
~AME
0_mas J. Ahrens
_ Ahrens Law Offices, P.C.
~-ELEPHONE N~-~4'B E R
717/697-1800
COMPLETE MAILING ADDRESS
5521 Carlisle Pike
Mechanicsburg, PA 17055
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
None
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12.
(3) None
(4) 33,500.00
(5) 65,276.29
(6) None
(7) 451,638.87
(9) 18,014.49
(10) 1,999.26
Net Value of Estate (Line 8 minus Line 11 )
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2)
x .00
x .045
x .12
x .15
16. Amount of Line 14 taxable at lineal rate 127,248.33
17.Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate ___ ___ ~402,953.0R
19. Tax Due
[20. []
>> BE SURE TO ANSvvER ALE QUES~S ON RE~ER~ SiDE AND EECHEC:K MATH <<
(8) 550,415.16
(11)
(12)
20,013.75
530,401.41
(13) 200.00
(14) 530,201.41
(15)
(16)
(17)
(18)
5,726.17
60,442.96
(19) 66,169.13
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
: Decedent's Complete Address:
STREET ADDRESS
CITY Mechanicsburg
5266 Strathmore Drive
STATE PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
57,250.00
3,308.46
Total Credits (A + B + C)
Total Interest/Penalty (D + E)
(1) 66,169.13
(2) 60,558.46
(3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 5,610.67
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payab/e to: REGISTER OF WILLS, AGENT
0.00
5,610.67
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .................................................................................. [] []
b. retain the right to designate who shall use the property transferred or its income; .................................... [] []
c. retain a reversionary interest; or .............................................................................
d. receive the promise for life of either payments, benefts or care? ..............................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate cons derat on? ....................................................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a 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 penury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief, it fs true, correct and complete· Declaration of
preparer other than the personal representative is based on all information of which Pre_parer has any knowledge,
SIGNATURE OF PERSON RESPONSIBLE FOR FI~iNG RETURN ADDRESS -
Nizza,4t,Str'aub t i ~ J) 1531 Mountain House Road DATE
"'-~,, ,/~ '_-J/~_ _'"'~"~j~ ./~ Halifax, PA 17032
~:.::REROTR~-RTHA: ~-PRES~NfXT,vE ×SDRE~S- 552 :Carlisle Pike ~:/~ t~)Z
Mechanicsburg, PA 17055
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116
1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Yochum, William D
SCHEDULE D
MORTGAGES & NOTES RECEIVABLE
FILE NUMBER
ESTATE OF
21 - 03 - 0246
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
iTEM
NUMBER
DESCRIPTION
Outstanding balance due on loan to J. C. Smith III and Carroll Morrow, joint signers of note
TOTAL (Also enter on Line 4, Recapitulation)
VALUE AT DATE OF
DEATH
33,500.00
33,500.00
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
¥ochum, William 13
FILE NUMBER
2 ! - 03 - 0246
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION
Allfirst Checking account # 950992963
1989 Mercury Stationwagon VIN# 2MEBM78F3KX735492, sold at auction
1989 Mercury Sedan VIN# 1MEPM6043KH641557, sold at auction
Refund of Sears Mastercard credit balance
PA Department of Revenue - refund of PA Income Tax for 2002
IRS - refund of Federal Income Tax for 2002
Cash in house
TOTAL (Also enter on Line 5, Recapitulation)
VALUE AT DATE OF
DEATH
52,172.06
2,100.00
4,000.00
55.23
953.00
4,255.00
1,741.00
65,276.29
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Yochum, William D
I FILE NUMBER
21 - 03 - 0246
ITEM
NUMBER
This schedule must be completed and filed if the answer to any of_questions 1 thro_u~h 4 on _p.~es.
DESCRIPTION OF PROPERTY DATE OF DEAT~T~ %OF, ~ EXCLUSION T
Include th .... e ofthe transferee, their relationship to decedent and the date of transfer. VALUE OF ASSE DECD S IF APPLI ~SA~BOLEN~ I TAXABLE VALUE
Attach a copy of the deed for real estate. I INTEREST ( CABLE) '
Commerce Bank checking account #0032086126 titled in f--~ 71,4~010~ i00% ' 7i,460.05
name of William D. Yochum RLT
1
PNC checking account # 51-4008-0471 titled in name of
William D. Yochum RLT
5266 Strathmore Drive, Mechanicsburg, PA 17055 titled in
name of William D. Yochum RLT
Contents of house owned by Trust, sold at auction by Lee D.
Dockey, auctioneer on 5/31/03
Coins owned by Trust, sold to A & D Coin Shop
Household contents sold at auction 5/30/03
Household items retained by family (military hat, medals
and diary of family ancestor)
54,115.05] 100%
302,600.00
20,908.75
2,190.42
264.60
100.00
100%
100%
100%
100%
100%
54,115.05
302,600.00
20,908.75
2,190.42
264.60
100.00
TOTAL (Also enter on line 7, Recapitulation)
451,638.87
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Yochum, William D
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 - 03 - 0246
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
FUNERAL EXPENSES:
Gilbert W. Parthemore Funeral Home, Inc.
Funeral Luncheon
AMOUNT
583.82
454.00
2
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Nizza H Straub
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 1531 Mountain House Road
City Halifax State PA Zip 17032
Year(s) Commission paid 2003
Attorney's Fees Ahrens Law Office, P.C.
Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees Cumber]and County Register of Wills
Zip
Accountant's Fees
Tax Return Preparer's Fees McKonly & Asbury LLP
Other Administrative Costs
Cumberland Law Journal
Patriot News
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
10,000.00
5,400.00
387.00
800.00
75.00
146.59
168.08
18,014.49
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Yochum, William D
Schedule H
Funeral Expenses &
Administrative Costs continued
Law firm of Susan Kay Candiello, P.C. for will search in Safe Deposit Box
IFILE NUMBER
21-03-0246
168.08
Page 2 of Schedule H
COMMONWEALTH OF PENNSYLVANtA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF
Yochum, William D
i FILE NUMBER
21 - 03 - 0246
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1
2
3
4
5
6
7
8
9
10
Comcast final bill
AT&T final bill
PP&L final bill
PA Water final bill
Verizon final bill
West Shore EMS - ambulance
Hampden Township - final trash bill
Attorney Susan Candiello
John M. Sullivan, M.D. - Final medical bill
Attorney Marlin McCaleb
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
76.56
29.33
222.05
75.23
75.06
469.36
108.62
721.28
71.77
150.00
1,999.26
REV-1513 EX+ (9-00) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Yochum, William D
SCHEDULE J
BENEFICIARIES
'FILE NUMBER
21 - 03 - 0246
NUMBER
I RELATIONSHIP TO ; AMOUNT OR SHARE
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I DECEDENT OF ESTATE
~ Do Not List TJ~Jstee/,s) r
TAXABLE DISTRIBUTIONS (include outright spousal distributions) i
THE LIVING TRUST AGREEMENT FOR WILLIAM D. YOCHUM, Trust All of residuary
dated November 24, 1999
II.
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
I NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BE NG MADE
I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Reserve Officers Association, HQI Constitution Avenue, NE,
Washington, DC 2002-5655 (disbursed from Trust)
Disabled American Veterans, Department of Pennsylvania,
4219 Trindle Road, Camp Hill, PA 17011 (disbursed from Trust)
100.00
100.00
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
200.00
BUREAU OF INDIVIDUAL TAXES
/NHERTTANCE TAX DIV/STON
DEPT. 280601
HARRISBURG, PA 17128-0601
THONAS J AHRENS
AHRENS LAW OFFICES
5521 CARLISLE PIKE
HECHANICSBURG
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
~' :~ ~ ~ DATE
~'~ ~' ESTATE OF
DATE OF DEATH
OUNTY
ACN
07-28-2005
YOCHUM
02-23-2005
21 03-02q6
CUMBERLAND
101
Amoun'l: Rem/**ed
REV-1547 EX &FP C01-05)
WILLIAM D
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF YOCHUH WILLIAM D FILE NO. Z1 03-OZq6 ACN 101 DATE 07-28-2003
TAX RETURN NAS: (X) ACCEPTED AS FILED ( } CHANGED
RESerVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL'RETURN
1. Real Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B)
3. CZosely Held S~ock/Par~nership Zn~eres~ (Schedule C)
~. Hor~gages/No~es Receivable (Schedule D} (~)
$. Cash/Bank Deposits/Misc. PorsonaZ Proper~y (Schedule E) ($)
6. Jointly O~ned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To~ml Asso~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exponsos/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Dab~s/Nortgago Liabilities/Liens (Schedule Z) (10)
11. To,al Deductions
12. Ne~ VaZue of Tax Re~urn
33~500.00
65/276.29
.00
.00 NOTE: To insure proper
.00 crodi~ ~o your account,
.00 submi~ ~he upper portion
of ~h~s form wi~h your
~ax payment.
q51z638.87
(8) 550,~15.16
1.999.26
(11) 20.013.75
(12) 530,q01.~1
13.
NOTE:
ASSESSMENT OF TAX:
15. Amoun~ of L/no 1~ a~ Spousal ra~o
16. Amoun~ of Line 1(~ ~mxablo a~ Lineal/Class A ra~o
17. Amoun~ of Line 1(* a~ Sibllng ra~a
18. Amoun~ of Line 1~ ~axab/e
19. Principal Tax Due
TAX CREDITS:
PAYMENT K~CEXP] D/SCOUNT (+)
DATE ~ER INTEREST/PEN PAID (-)
05-22-2005 CD002599
06-11-2005 CD002669 . O0
Charitable/Government:al Bequests; Non-elect:ed 911:5 Trust:s (Schedule J) (13) 200.00
Nat: Value of Est:at:o Subjec~ ~o Tax (1~) 530,201
Zf an assessment ~as issued previously, 11nes 14, 15 and/or 16, 17, 18 and 19 ~ill
reflect figures that include the total of ALL returns assessed to date.
PAYMENT HUST BE MADE BY 11-23-2003~.
(15). .00 x O0 = .00
(16) 127,2R8.33 X 0~5 = 5,726.17
(17) .00 x 1Z = .00
(18) q02,953.08 x 15 = 60,~2.96
(19)= 66,169.13
AHOUNT PAID
57,250. O0
5,610.67
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
65,873.83
295.30
.00
295.30
( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERYATZON:
Estates of decedents dying on or before December 1Z, 19BI -- 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 futura interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILES, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1515). Applications are available et the Office
of the Register of Nills, any of the Z5 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-:56Z-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-497-50Z0 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-10Z1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (RE¥-1501) for an explanation of administratively correctable errors.
If any tax due is pald within three (2) calendar months after the decedent's death, a five percent (57.) discount of
the tax paid is allowed.
The 15X tax amnesty nan-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996j the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
deathj to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (67.) percent per annum calculated at a daily rate of .000169. All taxes which became delinquent on and 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 applicable interest rates for 19BP through ZOO5 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea.~r Rate Factor Yea.~_r Rate Factor
1982 ZOZ . 0005~,8 1987 9Z . 000Z¢7 1999 7X . 00019Z
1985 16Z .000~58 1988-1991 11Z .go0'~01 ZOO0 8Z .000Z19
19Be, 117. .000:501 199Z 9Z .OOOZq7 2001 9Z .O00Zr*7
1985 132 .000356 1995-199c~ 7Z .000192 ZOOZ 6Z .00016a,
198.6 ZOZ .OOOZ7q. 1995-1998 97. . O00Zq.7 200:5 5Z .0001:57
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date cf the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF TNDZVTDUAL TAXES
I'NHERTTANCE TAX DIVTSTON
DEPT. Z80601
HARRTSBURG, PA 17128-0601
THOMAS d AHRENS
AHRENS LAW OFFICES
5521 CARLISLE PIKE
MECHANICSBURG
PA 17055
CONNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
07-Z8-2005
YOCHUM
02-Z$-2005
21 05-02q6
CUMBERLAND
101
Amoun'l: Remi'l:'l:ed
REV-lSd7 EX AFP C01-05)
WILLIAM O
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILL5
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
RETAIN LOWER PORTION FOR YOUR RECORDS ~
CUT ALONG THIS LINE
Ahrens Law Offices, P.C.
5521 Carlisle Pike
Mechanicsburg, PA 17050
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD OO3OO9
AHRENS THOMAS J ESQUIRE
5521 CARLISLE PIKE
MECHANICSBURG, PA 17050
........ fold
ESTATE INFORMATION: SSN: 188-12-3143
FILE NUMBER: 2103-0246
DECEDENT NAME: YOCHUM WILLIAM D
DATE OF PAYMENT: 09/1 2/2003
POSTMARK DATE: 09/11/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 02/23/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $295.30
TOTAL AMOUNT PAID:
$295.30
REMARKS: NIZZA H STRAUB
C/O THOMAS J AHRENS ESQUIRE
SEAL
CHECK# 1002
INITIALS: AC
RECEIVED BY.'
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDTVIDUAL TAXES
THHERTTANCE TAX D/VTSTON
DEPT, 28060!
HARRISBURG., PA 17128-0601
COHHONNEALTH OF PENNSYLVAN'rA
DEPARTHENT OF REVENUE
ZNHERZTANCE TAX
STATEMENT OF ACCOUNT
REV-I&07 EX AFP ¢01-05)
THOHAS J AHRENS
AHRENS LAN OFFICES
5521 CARLISLE PIKE ~
MECHANICSBURG PA 17~5
DATE 09-29-2005
ESTATE OF YOCHUH
DATE OF DEATH 02-25-2005
FILE NUMBER 21 05-02q6
~ ~:~jCOUNTY CUHBERLAND
ACM 101
Amoun~ Rem i'l:'l:ed
WILLIAH D
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit: ~o your account, submit: ~he upper por~Lon of ~:his fore wi~:h your ~ax payment.
CUT ALONG TH'rS LZNE ~'* RETAIN LONER PORT'rON FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) ~ INHER'rTANCE TAX STATEMENT OF ACCOUNT ~
ESTATE OF YOCHUH NILLIAH D FILE NO. 21 05-02q6 ACM 101 DATE 09-29-2005
THTS STATEMENT TS PROVTDED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAMED ESTATE. SHO#N BELON
'rs A SUHHARY OF THE PRZNCTPAL TAX DUE, APPL'rCAT'rON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, 'rF APPL'rCABLE,
A PROJECTED TNTEREST F'rGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-28-2005
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
66,169.15
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
5,013.16
05-22-2005
06-11-2005
09-11-2005
CD002599
CD002669
CD005009
.00
.00
57,250.00
5,610.67
295.30
HF PAHD AFTER TH'rS DATE, SEE REVERSE
S'rDE FOR CALCULATHON OF ADDHT'rONAL 'rNTEREST.
( 'rF TOTAL DUE HS LESS THAN $1,
NO PAYMENT HS REQUIRED.
IF TOTAL DUE 'rS REFLECTED AS A "CRED'rT" (CR),
TOTAL TAX CREDZT 66,169.15
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE S/DE OF THHS FORH FOR HNSTRUCT'rONS.
PAYMENT:
Detach the tap portion of this Notice and submit aith your payment made payable to the name and address
printed on the reverse side.
-- If RES[DENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT.
-- [f NON-RES[DENT DECEDENT make check or money order payable to: COMHONNEALTN OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania [nheritenca and Estate Tax" (REV-1313). Applications ara available at
the Office of the Register of Hills, any of the g3 Revenue District Offices or free the Department's 24-hour
answering service for fores ordering: 1-80g-36Z-ZO50; services for taxpayers aith specie1 hearing and / or
speaking needs: 1-BDO-447-30ZO (TT only).
REPLY TO:
Ouastions 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) 787-650S.
DISCOUNT:
[f any tax due is paid within three (3) calendar months after the decedant's death, a five percent (5Z) discount
of the tax paid is alIowad.
PENALTY:
The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, I996, 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, 198Z bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .000164. Ail taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate ahich will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. Tho applicable interest rates for 198Z through 2003 are:
Interest OaiZy interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20Z .0DOS48 1987 9Z .000Z47 1999 7Z .O00IgZ
1983 16Z .000458 1988-1991 [1Z .000~01 2000 8Z .000219
1984 11Z .000301 1992 9Z .000Z47 ZOO1 9Z .000247
1985 132 .000356 1993-1994 72 .00019Z ZOOZ 6Z .000164
1986 lOX .000274 1995-1998 92 .000247 2003 5Z .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNQUENT X DATLY TNTEREST 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 data shown on the
Notice, additional interest must be calculated.
REGISTER OF WILLS OF CUMBERLAND COUNTY
COMMONWEALTH OF PENNSYLVANIA
ESTATE OF William D. Yochum
* NO. 2003-0246
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
Will No.: 2003-0246
William D. Yochum
February 23, 2003
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 X No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
Did the personal representative file a final account with the Court?
Yes No X
bo
The separate Orphans' Court No. (if any) for the personal representative's
account is:
Co
Did the personal representative state an account informally to the parties in
interest? Yes X No
do
Date: /~9~ t~-~3
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.
Signature
Thomas J. Ahrens, J.D.
Name (Please type or print)
5521 Carlisle Pike
Mechanicsburg, PA 17050
Address
(717) 697-1800
Telephone No.
Capacity:
X
__ Personal Representative
Counsel for Personal
Representative