HomeMy WebLinkAbout03-0383 PETITION FOR PROBATE and GRANT OF LETTERS
also known as To:
Register ofJ$Vills fgr th
. Deceased. County of ~'l~r~b~v {~n d
Social Security No. J ~o 7 -? ~,~ -_q'-'/~. ~L Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age o.r,older~tn the exec.ut~t-
in the last will of the above decedent, dated / / ~]t~ (.Z ~
and codicil(s) dated ' '
in the
named
,19 _~'~
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~' ~_ ,.AA ]) ~? ~- \ 0k Vt c~_ _ County, Pennsylvania, with
h ~ ~ last family or.principal residence at. t ~ ~ ~ ~ ~ ~ ~ ~ ~
(list street, number and muncipality)
Decendent, then_ ~ ~ years of age, died ~ ~ ~p.'~
at ~o~ ~o~ ,~0o~
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:
$_. 70o oo<>
$_.
$ cD
WHEREFORE, petitioner(s) respectfully [eques. t(s) the pr. obate of the last will and codicil(s)
presented herewith and the grant of letters_ '1' 6~'{'a- ln~ ~ m ~-o--c ~
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWealTH OF PENNSYLVANIA '1
COUNTY OF x.-~omb~_~.[~,./ jv :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 and truly administer the estate according to law.
Sworn to or
before this akf~ and subscribedf
me_ day of
No. _~1- O~ -~-~ -
Estate Of /~x~/ a/ ~e_~az- , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW
the .reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated ~ ~t )K-r' I. 1: [ ~ g .'7
described therein be admitted to probate and filed of record as the last will of
and Letters
are hereby granted to ' ·
,. ~ in consideration of the petitionon
FEES
Probate, Letters, Etc .......... $~ZP ..
Short Certificates( ) ..........
e~ncmtlon ................ $
~ TOTAL .
Piled ~. ~---~ .............
ATTORNEY (Sup. Ct. I.D. No.)
ADDKESS
PHONE
;~is is to cert;fv that the infbrmation here given is correctly copied from an original certificate of death duly flied with me as
Ix,cai Registrar. The original certificate will be. forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9283305
No.
Local Registrar
APR 2 9 2003
Date
R*,, 2~7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
· 86~.. rnegas= ~.April 24, ~003
.~,'s,~,~...~.=, Cumberland ~, ,~ ~maa
1 29 2003
.ller Menn. Cem
-=, Pa
6t.: [[V ~;- ),Vi,I [0.
LAST WILL AND TESTAMENT
I, Ann W. Arbegast, of West Pennsboro Township, Cumberland County,
Pennsylvania, being of sound mind, memory and understanding, do hereby make,
publish and declare this as and for my Last Will and Testament, revoking
any and all Wills and Codicils by me at any time heretofore made.
ITEM I: I direct the payment from my estate of the expenses of my
illness and funeral.
ITEM II: All the rest, residue and remainder of my estate, real and
personal, I give, devise and bequeath to my daughter, Sara Ann Arbegast, her
heirs and~assigns, forever, conditioned, however, that in the event of her
death in my lifetime, or in the event of her death within the period of
sixty days after my death, the said devise and bequest shall lapse or be
divested, and in either event, I give and bequeath the residue of my estate as
follows:
(a) I give my farm, the farm equipment, and the household furnishings
on the premises in West Pennsboro Township, Cumberland County, Pennsylvania,
to the Newville Historical Society, upon the express condition that the Society
keep and maintain the premises intact as a working farm and keep and maintain
the premises as a living historical site and farm museum. Should there be a
failure of this express condition, then the property described in this
paragraph shall pass as and be treated as other residue of my estate.
(2) All the rest, residue and remainder of my estate, real and
personal, I give to Sarah Jane Warenmaa of Brockton, Massachusetts, absolutely
and in fee simple.
It is my intention, however, and I so declare that if my daughter be
living at the expiration of sixty days from the date of my death, the
estate hereby devised and bequeath to her shall vest in her absolutely and in
fee simple, free of all conditions. Should my daughter survive me, I
authorize my Executrix ~o use and apply as much of the net income and principal
of my estate as may be necessary for her support and well-being until such
time as my estate shall vest in her absolutely and in fee simple.
ITEM III: I authorize and empower my Executrix or her successor for
any purpose of administration or distribution, to sell any and all of my real
estate for such price or prices and upon such terms and conditions as he
or she may deem best.
ITEM IV: I appoint my daughter, Sara Ann Arbegast, Executrix of this
my Will. If my daughter, Sara Ann Arbegast, is not living or fails to qualify
for any reason, I appoint Sarah Jane Warenmaa Executrix of this my Will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
day of August, 1987.
Ann W. Arbegast
Signed, sealed, published and declared by the Testatrix, as and for her
last Will and Testament, in the presence of us, who, at her request, and in
her presence, and in the presence of each other, all being present at the
same time, have subscribed our names as witnesses.
-2-
COMMONWEALTH OF PENNSYLVANIA:
: SS
COUNTY OF CUMBERLAND :
We, Ann W. mrbegast, _ 0 ~ ~ ~F~ ~ and I~ ~
, the testatrix and the witnesses, respectively, whose names are
signed to t-he attached or foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority that the testatrix signed and
executed the instrument as her Last Will and Testament and that she signed
willingly (or willingly directed another person to sign for her), and that
she executed it as her free and voluntary act for the purposes therein
expressed,-and that each of the witnesses, in the presence and hearing of the
testatrix, signed the will as witnesses and that to the best of our knowledge,
the testatrix was at that time eighteen years or older, of sound mind and under
no constraint or undue influence.
Ann W. Arbegast
Subscribed, sworn to and acknowledged, by
Ann W. Arbegast, the testatrix and ~
sworn to before me by _~ ~4~ /~ ~
and ~-~ ~ ! -~ - -
~- ~. a ~- , witnesses, this
_ day ~of~ugust~ 1987.
M
s~on expires April 16, 1990
Shippensburg Township
Cumberland County
-3-
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 002824
ARBEGAST SARA ANN
1525 CREEK ROAD
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 167-36-5122
FILE NUMBER: 2103-0383
DECEDENT NAME: ARBEGAST ANN W
DATE OF PAYMENT: 07/21/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 04/24/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $44,645.48
TOTAL AMOUNT PAID:
$44,645.48
REMARKS: SARA ANN ARBEGAST
TAX PAYMENT- HAND DELIVERED
SEAL
CHECK//116
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: /~ v~ ~ L~ ~ ~o ~.,~ ~ ~
Date of Death: q -2. 5s - O '~
Will No. 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 beneficiaries of the above-captioned estate on 7' 1 -O ~ :
Name
Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Signature
Name
Address
Telephone (?/?) ) ~)~' ~'
Capacity: I~/Personal Representative
Counsel for personal representative
IEV-1500 EX (6-00)
, COMMONWEALT. Of
~..~~ PENNSYLVANIA
a~~~,~. DEPARTMENT OF REVENUE
¢'~~,~ DEPT. 280601
~HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
COUNTY CODE YEAR
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ Arbegast, AnnW. 1 6 7 3 6 5 1 2 2
¢~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
"' 04 - 24 - 2003 06 28 16 REGISTER OF WILLS
~ - _
LU (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
LU
n
<
Z
UJ
Z
0
u.I
n,
n,
0
[X"~ 1. Original Return
[~4. Limited Estate
[~-'~ 6. Decedent Died Testate (Attach copy of Will)
~'~9. Litigation Proceeds Received
r-~2. supplemental Return
[~4a. Future Interest Compromise (date of death after 12-12-82)
[~7. Decedent Maintained a Living Trust {Attach copy of Trust)
[~10. Spousal Poverty Credit (date of death be~Neen 12-31-91 and 1-1-95)
NAME
Sara A_n_n_ Arbegast
FIRM NAME (IfApplicable)
TELEPHONE NUMBER
[-~3. Remainder Return (date of death prior to 12-13-82)
~--]5. Federal Estate Tax Return Required
-0- 8. Total Number of Safe Deposit Boxes
J-'-] 11. Election to tax under Sec. 9113(A) (AUach Sch O)
COMPLETE MAILING ADDRESS
1525 Creek Road
Carlisle, PA 17013
10.
11.
12.
13.
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. CloseLy Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[-~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
0.00.,
742,695.00
0.00
lf'),7~4 29
326,305.30
0.00
Charitable and Govemmental 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) (14)
(8)
34.667 50
74R 46
(11)
(12)
(13)
OFFIC!AL USE ONLY
1 ,n79,754 59
35.415.96
1 =044:338.63
O.t~o
1,044,338.63
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 .0 __ (15)
16. Amount of Line 14 taxable at lineal rate 1; 044; ~8 6.'~ x .0 45 (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19)
46,995 24
46,995.24
Decedent's Complete Address:
STREET ADDRESS 1525 Creek Road
CITY Carlisle IsTATE PA I zip 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount 2349.76
Interest/Penalty if applicable
D. Interest
E. Penalty
46995.24
Total Credits ( A + B + C ) (2)
2349.76
Total Interest/Penalty ( D + E ) (3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
44645.48
44645.48
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
IF THE ANSWER
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, benefits or care? ...................................................................... []
If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. []
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. []
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ []
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 of preparer other than the personat representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
C
DATE
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
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
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 paten
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.
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 a
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1503 EX · (1-97) ==~, ~ ,~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
Ann W. Arbegast 21-03-0383
All propert3/jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
24000 shares Pfizer common CUSIP 717081103 @ 30.91
27 shares Prudential common CUSIP 744320102 @ 31.665
TOTAL (Also enter on line 2, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
741,840.00
854.96
742,694.96
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Ann W. ^rbegast 21-03-0383
Include the proceeds of litigation and the date the proceeds were received by the estate. All proper~ jointly-owned with the right of survivorshi
ITEM
NUMBER
2
3
4
5
6
7
8
DESCRIPTION
Cash in house
Allfirst checking account 0011138270
Personal effects and household furnishings
Tools and farm equipment
Blue Shield reimbursements
Sprint telephone refund
Estimated federal income tax refund
Estimated Pennsylvania income tax refund
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
must be disclosed on Schedule F.
VALUE AT DATE
Of DEATH
100.87
4,678.88
1,500.00
2,000.00
30.49
87.51
2,353.60
2.94
$ 10,754.29
REV-1509 E)( + {1-97}
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF
Ann W. Arbegast
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21-03-0383
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A.
Sara Ann Arbegast
1525 Creek Road
Carlisle PA 17013
Daughter
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENTS INTERES1
1. A.
1987 A tract of land in West Pennsboro Twp 498000.00 50 249000.00
Cumberland County PA containing approx.
133 acres including house barn, and other
utility buildings which is described in
deed dated 11 August 1987 and filed
in Cumberland County Deed Book 32Wpl 10
Value per appraisal attached
2 A 2000 AIIfirst Money Fund Acct 0950362830 98866.82 50 49433.41
0.00
3 A 2001 M&T Savings Acct 15004198190751 52243.81 50 26121.91
0.00
4 A 1998 1998 Buick Century 3500.00 50 1750.00
TOTAL (Also enter on line $, Recapitulation) $ 326305.32
(if more space is needed, insert additional sheets of the same size)
p,:'"V-1511EX * (1 -~7) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Ann W. Arbegast
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
· 'ILE NUMBER
21-03-0383
Debts of dec~ent must be reported on Schedule I.
ITEM
NUMBER
2
3
4
5.
6.
7.
8
9
DESCRIPTION
FUNERAL EXPENSES:
Egger Funeral Home, Newville, PA
St Matthews Church, Plainfield PA
George's Flowers, Carlisle, PA
Inscription for grave marker
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Pemonal Representative (s)
Social Security Numbe~(s) / EIN Number of Personal Representative(s)
Sara Ann Arbegast
StmetAddress 1525 Creek Road
cw Car!is!e , stat.
Year(s) Commission Paid: 2 0 0 3
estimated M DW&O
Attomey Fees
Family Exemption: (If decedent's address is not the same as claimanfs, attach explanation)
Claimant Sara Ann Arbegast
PA Zip 170!3
Street Address
1525 Creek Road
Carlisle
Relationship of Claimant to Decedent
stata PA Zip 1701.R
Daughter
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Wagner's Tax Service (for 2003 returns)
Appraisal fee for real estate
Register of VVills filing fee for tax return
Reserve for miscellaneous exenses
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
6165.50
100.00
106.00
350.00
20000.00
3000.00
3500.00
456.00
75.00
400.00
15.00
500.00
$ 34667.50
(If more space is needed, insert additional sheets of the same size)
~'.~s~'~,~* ¢.97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Ann W, Arbegast 21-03-0383
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
2
3
4
PPL electric service
ATT long distance service
Allfirst outstanding checks at date of death
Cumberland County Office of Aging account payable
TOTAL (Also enter on line 10, Recapitulation) $
262.80
7.03
246.63
232.00
748.46
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Ann W. Arbegast
FILE NUMBER
21-03-0383
NUMBER
[
1.
II
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
Sara Ann Arbegast
1525 Creek Road
Carlisle PA 17013
RELATIONSHIP TO DECEDENT
Do NOt List Trustee(s)
Daughter Entire Residue
AMOUNT OR SHARE
OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DZVISTON
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-i~O? EX AFP (01-OS)
DATE 03-01-200q
ESTATE OF SULLIVAN
DATE OF DEATH 03-05-Z005
FXLE NUHBER Z10$-OqZO
EDHUND G MYERS '0'~ MAR -5 P3:43 COUNTY CUMBERLAND
ACN 101
JOHNSON ETAL I Amount Remi~ed I
PO BOX 109
WILLIAM A
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ to your account, submi~ the upper portion of ~his fore wi~h your tax paymen~c.
CUT ALONG TH'rS L'rNE ~ RETA'rN LOWER PORT'rON FOR YOUR RECORDS *~
REV-1607 EX AFP (01-03) ~N~ 'rNHER'rTANCE TAX STATEMENT OF ACCOUNT ~
ESTATE OF SULLIVAN WILLIAM A FILE NO. 21 O$-OqZO ACN 101 DATE O$-01-ZOOq
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELO#
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS.. THE CURRENT BALANCE., AND~ ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-19-200q
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
$,qZ5.96
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
01-ZO-ZOOq CDOOSq66 20.68- $,q51.9Z
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN 91,
NO 'PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
TOTAL TAX CREDIT
$,q31.2q
BALANCE OF TAX DUE 5.28CR
ZNTEREST AND PEN. .00
TOTAL DUE 5.ZSCR
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYMENT:
Detach the tap portion of this Notica and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESZDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT.
-- If NON-RES/DENT DECEDENT make check or money order payable to: CONHONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, Hhich was not requested on the Tax Return, may be requested by completing an
"Application for Rafund of Pennsylvania InharJtanca and Estate Tax" (REV-ISiS). Applications arm available at
the Office of the Register of Hills, any of the Z$ Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers eith special hearing and / or
speaking needs: 1-800-447-50Z0 (TT only).
REPLY TO:
Questions ragarding errors contained on this notice should be addressed to: PA Department of Revenue, Sureau
of Individual Texas, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA ITlZS-0601, phone
(717) 787-6505.
DISCOUNT:
if any tax due is paid within three (3) calendar months after the dscedent's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation panalty is computed an the total of the tax and intarast assessed, and not
paid before January 18, 1996, the first day altar the and of tha tax amnesty period.
INTEREST:
Interest is charged beginning with first day of dalinquancy, or nine (9) months and one El) day fram the date of
death, to the date of payment. Taxes ehJch becama delinquant bafara January I, 198Z bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate af .000164. 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 mith that rate
announced by the PA Department of Revenue.
Interest Daily
Year Rate Factor
The applicable interest rates for 1982 through ZOOS are:
Interest Daily Interest
Year Rate Factor Year Rate
Daily
Factor
1982 ZOZ .000548 1987 9Z .O00Z~7 1999 7Z .O0019Z
1983 16Z .000458 1988-1991 11Z .000501 ZOO0 8X .000Z19
1964 11Z .000301 1992 9Z .O00Z~7 2001 9Z .O00Z~7
1985 132 .000356 1993-1994 72 .00019Z 2002 62 .000164
1986 lOX .00027~ 1995-1998 92 .O00Z~7 2003 5Z .000137
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELIN{~UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERTTAHCE TAX DI*¥TSZON
DEPT. 280601
HARRTSBURG, PA 171Z8-0601
SARA ANN ARBEGAST
1525 CREEK RD
CARLISLE
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF DETERHZNATZON AND
ASSESSHENT OF PENNSYLVANZA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
Recu ~ ..... ~ATE
~j~ ~; ' :n ESTATE OF
DATE OF DEATH
.~LE NUHBER
'04 MAR -5 P3 'I~UNTY
ACN
PA 1701:Sl~ .... ; ~
05-08-200q
ARBEGAST
Oq-Z~-200$
21 03-0383
CUHBERLAND
Z01
Amoun'l: Remi~'l:ed
RE¥-q~$ EX AFP (01-n5)
ANN W
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 1701:3
NOTE: To Lnsure proper credi~ ~o your account:, submi~ ~:he upper portion of ~:h/s fore wL~:h your ~ax payment:.
CUT ALONG THIS LINE ~* RETAIN LOWER PORT'rON FOR YOUR FILES ~
REV-483 EX AFP (01-03) ~- NOTICE OF DETERHZNATZON AND ASSESSHENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN
ESTATE OF ARBEGAST ANN W FILE N0.21 0:3-0:38:3 ACN 201 DATE 0:3-08-200~
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Veri~Aed
2. Pennsylvanla Inher/tance Tax Assessed
(Excluding Discount and/or Interest)
Inher/tance Tax Assessed by Other States
or Terr/tor/es o~ the Un/ted States
(Excluding DAscount and/or Interest)
~. Total Inher/tance Tax Assessed
5. Pennsylvan/a Estate Tax Due
TAX CREDITS:
~q~6q5.~8
.00
29~527.~8
qq~6q5.q8
.00
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
~IF PAID AFTER THIS DATE, SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CRED'rT .00
BALANCE OF TAX DUEI .00
INTEREST AND PEN. .00
TOTAL DUE .00
(IF TOTAL DUE IS LESS THAN $1,, NO PAYHENT IS REI~UTRED
IF TOTAL DUE TS REFLECTED AS A "CREDIT" ¢CR),, YOU HAY BE
DUE A REFUND. SEE REVERSE STDE OF THIS FORH FOR TNSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the requirements of Section 1140 (b) of the Inheritance and Estate Tax Act, Act Z$ of ZOO0.
(71 P.S, Section 9140).
Detach the top port[on of this Notice and submit with your payment to the Register of Rills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF #ILLS, AGENT.
A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1513). Applications ara available at the Office of the Register of Rills,
any of the 15 Revenue District Offices or from the Department's Z4-hour ansaerJng service for forms ordering:
1-800-561-ZOS0; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only).
Any party in interest not satisfied with the assessment of tax as shown on this notice may object ~ithin
sixty (60) days of race[pt of this Notice by:
--,ritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court.
OR
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. 180601, Harrisburg, PA 17118-0601,
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.
The iSZ tax amnesty non-participation penalty is computed on the total of tho tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax aenasty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
Department of Revenue.
Interest Daily
Yea~ Rate Factor
1982 ZOZ .000548
1985 161 .OOOq38
1984 111 .000501
1985 131 .000556
1986 XOZ .O00Z7q
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the date of death.
Taxes ~hich became delinquent before January 1, 1982 bear interest at the rate of six (61) percent per annum
calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 ~111 bear
interest at a rate which ~ill vary from calendar year to calendar year with that rate announced by the PA
The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily
Yea~ Rate Factor Yeq/ Rate Factor
1987 92 .000147 1999 72 .000192
1988-1991 111 .000301 ZOO0 82 .000119
1992 91 .000247 2001 91 .000147
1993-1994 72 .000191 ZOOZ 62 .000164
1995-1998 92 .000247 2005 52 .000137
X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6,12
Date of Death: _P~ 1~ ~-[ I c~ u} c~d)C)3 .
I
WillN0.: .~0~._~ - o
Admin. No.:
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 [-]
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal repr?entative file a final account with the Court?
Yes _ No
M
b. The separate Orphans' Court No. (if any) for the Personal representative's
account is:
Co
Did the personal representativr~e .~a~te an account informally to the parties
in interest? Yes [--] No
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
Date:
and may be attached to this report.
Signature
Name
Address
Telephone No.
Capacity: [~l~ersonal Representative
[--] Counsel for personal representative
BUREAU OF ZNDTVZDUAL TAXES
THHERZTANCE TAX DZVTSZON
DEPT. 280601
HARRISBURG, PA 17128-0601
SARA ANN ARBEGAST
1525 CREEK RD
CARLISLE
PA 17013
CONHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
HAKE CHECK PAYABLE:AND REHZT PAYMENT TO:
REGISTER OF wILLs
CUMBERLAND COCOURT HOUSE
CARLISLE, PA :::~7013 ~
NOTE: To insure proper credit to your account, submit ~he upper portion of ~his form with your tax payment.
CUT ALONG THIS LXNE ~ RETAIN LONER PORTION FOR YOUR FZLES
REV-736 EX AFP (01-02) ~- NOTICE OF DETERMINATION AND ASSESSHENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSXNG LETTER ..
ESTATE OF ARBEGAST ANN N FILE NO.Z1 03-0383 ACN 202 DATE 08-30-ZOOq
ESTATE TAX DETERMZNATTON
1. Credit For State Death Taxes as Verified 29,527.q8
Z. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
qq,6q5.q8
.00
Inheritance Tax Assessed by Other States
or Territories of the Un/ted States
(Excluding Discount and/or Interest)
q. Total Inheritance Tax Assessed
qq~6q5.q8
5. Pennsylvania Estate Tax Due
.00
.00
.00
6. Amount of Pennsylvania Estate Tax PreviousZy Assessed
Based on Federa! Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
~TF PATD AFTER THTS DATE~ SEE REVERSE STDE (TF TOTAL DUE TS LESS THAN $1~ NO PAYMENT TS RECIUTRED
FOR CALCULATTON OF ADDTTTONAL TNTEREST. TF TOTAL DUE ZS REFLECTED AS A "CREDTT" (CR)~ YOU MAY BE
DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS.)
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 9140).
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 WILLS) AGENT.
REFUND (CA): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Wills,
any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering:
1-800-36Z-ZO50; services for taxpayers with special hearing and/or speaking needs: 1-800-~47-30Z0 (TT only).
OBJECTIONS: 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 Notica by:
--written protest to the PA Department of Revenue~ Board of Appeals, Dept. Z810Z1j Harrisburg, PA 171ZS-lOZl,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
OR
Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oept. ZB0601, Harrisburg, PA 171Z8-0601,
Phone (717) 787-6S05. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This nan-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.
Additional Pennsylvania Estate Tax assessed as a result af a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (13 month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6g) percent per annum
calculated at a daily rate of .00016q. All taxes which became delinquent on or after January 1, 1982 will bear
interest at a rate ehich 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 2004 are:
Interest Daily Interest Daily
Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 lOX .000548 1988-1991 11Z .000501 2001 9Z .000247
1983 16Z .000438 1992 9Z .O00Zq7 2OOZ 6Z .00016~
198q 112 .000S01 199S-1994 7Z .O0019Z 2003 5Z .000137
1985 132 .000356 1995-1998 92 .000247 ZOOq qZ .000110
1986 102 .000Z74 1999 7Z .O0019Z
1987 9Z .000Z47 ZOO0 DX .000219
--Interest is calculated as follows:
ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZN{IUENT X DAZEY ZNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVZSZON
DEPT. 280601
HARRTSBURG, PA 171Z8-0601
SARA ANN ARBEGAST
1525 CREEK RD
CARLISLE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
REV-16¢7 EX AFP (02-OS)
DATE 05-08-200q
ESTATE OF ARBEGAST
DATE OF DEATH Oq-2~-ZO03
FILE NUHBER 21 03-0583
c0u,~ CU~SE~Cn,~
ACN 101
Amoun~ Reei~ed
ANN W
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~,~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-154? EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF ARBEGAST ANN W FILE NO. 21 03-0585 ACN 101 DATE 03-08-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
~. Stocks end Bonds (Schedule B) (Z)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
~. Mortgages/Notes Receivable (Schedule D) (~)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTZONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. To,al Deductions
12. Net Value of Tax Return
7q2~695.00
O0
10/75q.Z9
326~305.30
O0
O0 NOTE: To insure proper
credit to your account,
submit the upper portion
O0 of this form with your
tax payment.
3q,667.50
7q8.q6
(8) 1,079,75q.59
13.
lq.
NOTE:
(11)
(la) 1,0q~,$38.63
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13)
Net Value of Estate Subject to Tax (lq)
If an assesseent ~as lssued previously, lines 14, 15 and/or 16,
reflect flgures that include the total of ALL returns assessed to date.
.00
1,0qq,338.63
17, 18 and 19 Nill
(15} .00 x O0 = .00
(16) 1,0qq,338.63 x Oq5 = q6,995.Zq
(17), .00 x 12 = .00
(18), .00 x 15 = .00
(19): q6,995.Zq
ASSESSHENT OF TAX:
15. Amount of Line lq at Spousal rate
16. Amount of Line lq ~axable et Lineal/Class A rate
17. Amount of Line lq at Sibling rate
1S. Amount of Line lq taxable et Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER [NTEREST/PEN PAID (-)
07-21-2003 CDOOZ82q 2,3q9.76
IF PAID AFTER DATE IND/CATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AMOUNT PAID
qq,6q5.q8
TOTAL TAX CREDIT [ q6,995.Zq
BALANCE OF TAX DUEl .00
INTEREST AND PEN. .00
TOTAL DUE .00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED..~
IF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR)~ YOU MAY BE DUE ~'\~
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATZVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z) 19BZ -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far
1ifa or for years, the CoeeonNaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the leaful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section Z140 of tho Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side.
--Hake check or money order payable to: RBGZSTER OF #ZLLS, ASBNT
A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-lS15). Applications ara available at the Office
of the Register of Mills, any of the 25 Revenue District Offices, or by calling the special gq-hour
ansaering service for forms ordering: I-BOO-36Z-ZOSO~ services for taxpayers with special hearing and / or
speaking needs: 1-800-q47-30ZO iTT only).
Any party in interest not satisfied aith 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. 2810Z1, Harrisburg~ PA I?IZB-IOZ1, OR
--election to have tho 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. ZB0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6SOS. Sea page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid aithin three (5) calendar months after the dacadent's death, a five percent (S~) discount of
tho tax paid is alloaad.
The 152 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 is charged beginning Nith 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, 19BZ bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary free calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2005 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .000548 1987 9Z .D00247 1999 7Z .000192
1983 162 .00043B 1988-1991 112 .000501 ZOO0 82 .O00Z19
198q 112 .000301 199g 92 .0002q7 ZOO1 92 .000Z47
1985 132 .000356 1995-1994 72 .O0019Z ZOOZ 6Z .000164
1956 102 .000Z74 1995-1998 92 .000Z47 2003 52 .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
r