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HomeMy WebLinkAbout03-0498 PETITIO_~-FOR PROBATE and GRANT OF LETTERS Estate of Miouelina?~/~ ~',~Idridge No. ~;~l - 0 3 - ~c~ also known ~ ~ To: Miquelina_~l~ridq~ , Dece~ed Social Securi~ No. 086245609 The petRion of the ~dersi~ed respec~lly represents ~at: Your petitioner(s), who is/~e 18 yea~ of age or older ~ ~e execut rix in the last will of the above decedent, dated May 20, 1997 ~d codicil(s) dated Register of Wills for the County of Cumberlan~l Commonwealth of Pennsylvania in the named (state relevant circumstances, e g renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with h .er last family or principal residence at Messiah Villa(~e. 100 Mount Allen Drive. Mechanicsburq, Pennsvlvani0, 17055 - (list street, number and municipality) Decedent, then 86 years of age, died 5/19/2003 at Messiah Villaqe, 100 Mount Allen Drive, Mechanicsburq, Cumberland Covr~ty, Pennsylvania Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never ajudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: None $ $ $ $ 5.000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) Crystal Yvonne/~tair 717 Florence Circle Mechanicsburq PA 17050 OATH OF pERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } ss COUNTY OF Cumberland The petitioner(s) above-named swear(s) or afl.mn(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 accord, g to law. Sworn ,o or affirmed and subscribed ~ . t/~~ y ~ ~ bec,fore me this ,~-v~ day of ~0:6¥ fi-Nnr co. Estate of Miauelina g. Aldridqe , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW Crystal Yvonne Stair ,/I ~tfc.t. J I~: cP, 00~ , 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 §12011997 described therein be admitted to probate and filed of record as the last will of Miauelina R. AIdridoe and Letters Testamentary are hereby granted to Crystal Yvonne Stair FEES Probate, Letters, Etc ......... Short Certificates ( 3 ) ...... ~.~,,~.. too~_~ ~.o J:~ TOTAL Filed. ~,,~." .I 9.- ~..o.o. ~ ............. Mafielle F. Hazen, Esq. I.D. No, 68003 ATTORNEY (Sup. Ct. I.D. No.) 2000 Linglestown Road, Suite 303 Harrisbura PA 17110 ADDRESS 717-§40-4332 PHONE LAST W~LL AND TESTAMENT BE IT REMEMBERED THAT I, MIGUELINA ALDRIDGE, Pennsylvania, being of sound a resident of Dauphin County, and disposing mind, memory and understanding, do make, publish and declare this to be my LAST WILL and TESTAMENT, hereby revoking any and all Wills and Codicils previously made by me. I I declare that I am not married, my beloved husband, ROSS G. ALDRIDGE, having predeceased me, and that I have two (2) children, KENNETH W. ALDRIDGE and CRYSTAL YVONNE STAIR. I also declare that I have three (3) grandchildren, ROBERT W. STAIR, JR., born May 28, 1976, ANTHONY JAMES STAIR, born August 5, 1978 and KELLEY JO ALDRIDGE, born February 19, 1982. II I direct that all my just debts and funeral expenses shall be paid from my residuary estate as soon as practicable after my decease. III I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. IV I give, devise and bequeath all my property, whether real or personal, wherever situate, including any property over which I may have a power of appointment as follows: (1) To each of my children, KENNETH W. ALDRIDGE and CRYSTAL YVONNE STAIR, I bequeath ONE-THIRD (1/3) of the property in my estate; (2) The remaining ONE-THIRD (1/3) of my estate I give, devise and bequeath in equal shares to my grandchildren, ROBERT W. STAIR, JR., ANTHONY JAMES STAIR and KELLEY JO ALDRIDGE. If any of my grandchildren are eighteen (18) years of age or older as of the date of my death then those grandchildren shall receive their share of my estate outright. If any of my grandchildren are under the age of eighteen (18) as of the date of my death then the share which is to pass to that grandchild is to be distributed to that grandchild pursuant to the terms of the hereinafter included Trust. V TRUST If any of my grandchildren inherit property pursuant to the terms of this Will and that child or children is under the age of eighteen (18) years as of the date of my death then that share is to be held in Trust with my daughter, CRYSTAL YVONNE STAIR, as Trustee of the property that I have given to that grandchild. If CRYSTAL YVONNE STAIR is unable or unwilling to act as Trustee, then I appoint my son-in-law, ROBERT STAIR, as Trustee. A. The assets that are transferred to the Trust shall be maintained until the beneficiary thereof has attained the age of eighteen (18). B. Until such time as the beneficiary attains the age of eighteen (18), the Trustee shall apply all net income and principal of the Trust estate as follows: 1) So long as my grandchild is under the age of eighteen (18) years of age, the net income of the Trust shall be paid to, or applied for the benefit of my child at such times and in such amounts as the Trustee shall in his discretion deem necessary for his support, welfare, maintenance and education. Education shall be defined broadly to include not only that available in college, but also trade school and other similar training. In the event that the income shall be insufficient to provide my grandchild with adequate maintenance, support, welfare or education, the Trustee may invade the principal of this Trust for this purpose. 2) The Trustee in exercising his discretionary ~uthority with respect to the payment of income or principal of the Trust Estate to my beneficiary, shall take into consideration any income or other resources available to my grandchild from sources outside of this Trust that may be known to the Trustee. The determination of the Trustee with respect to the necessity of making payments out of income or principal 2 3) 4) to my beneficiary shall be conclusive on all persons howsoever interested in the Trust. The Trustee shall accumulate and add to principal any net income of the Trust not paid out in accordance with the discretion hereinabove conferred on the Trustee. In the event my grandchild predeceases me or dies prior to the termination of this Trust, the interest of my grandchild in the Trust shall cease, except that, if he is survived by any grandchildren, then the Trustee shall pay net income of the Trust to or apply the same for the benefits of such grandchildren of my deceased grandchild, in such amount or amounts as the Trustee in his sole discretion may determine for support, welfare and maintenance. C. When my grandchild reaches the age of eighteen (18) years, a calculation of the property remaining in the Trust shall be made and the total thereof shall be distributed to him or her. VI I nominate, constitute and appoint my daughter, CRYSTAL YVONNE STAIR, as Executrix of this LAST WILL, to serve without bond. If my daughter is unable or unwilling to act in that capacity, then I nominate, constitute and appoint my son-in-law, ROBERT STAIR, as Executor of this LAST WILL, to serve without bond. IN WITNESS WHEREOF, I, MIGUELINA ALDRIDGE, have set my hand to this LAST WILL this ~ day of /~/ , 1997. ~I~ELINA ALDRIDGE ~ Signed, sealed, published and declared by the above-named MIGUELINA ALDRIDGE, 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, have hereunto subscribed our names as witnesses. 3 AC~NONLED~EMENT COMMONWEALTH OF PENNSYLVANIA : COUNTY OF CUMBERLAND : ss. I, MIGUELINA ALDRIDGE, Testatrix, whose name is signed to the' attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my LAST WILL; that I signed it as my free and voluntary act for the purposes therein expressed. ~/MIGUELINA ALDRIDGE ~ Sworn or affirmed to and ALDRIDGE, Testatrix, this acknowledged before me by MIGUELINA c~0 ~ day of ~/~. , 1997. Notary Public AFFIDAVIT _M Notarial Seal' ' ' Diane M. Smith, Notary Public M~lchanicsburg Boro, Cumberland County y Commission Expires June 22, 2000 COMMONWEALTH OF PENNSYLVANIA : ss. COUNTY OF CUMBERLAND : We, ~.,~ I-~.t ,~+)~% and ~O7i~¥,~]~ j~,l. ~i~,'~ , the witnesses whose names are signed to the attached or foregoing instrument being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her LAST WILL; that MIGUELINA ALDRIDGE signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at the time 18 years of age or more, of sound mind and under no constraint or undue influence. Sworn or affirmed to and acknowledged before me this ~o~/~day of /~o~c~ , 1997. No 'c ........ Notarial Seal Diane M. Smith, Notary Public Mechanlcaburg Boro, Cumberland County Commission Expires June 22, 2000 MIGUELINA ALDRIDGE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 002827 HAZEN MARIELLE F ESQUIRE 845 SIR THOMAS COURT HARRISBURG, PA 17109 ........ fold ESTATE INFORMATION: SSN: 086-24-5609 FILE NUMBER: 2103-0498 DECEDENT NAME: ALDRIDGE MIGUELINA DATE OF PAYMENT: 07/22/2003 POSTMARK DATE: 07/21/2003 COUNTY: CUMBERLAND DATE OF DEATH: 05/19/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,917.02 TOTAL AMOUNT PAID: $2,917.02 REMARKS: CRYSTAL Y STAIR C/O MARIELLE HAZEN ESQUIRE SEAL CHECK# 8576 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS : : M,¢i~.EDFP~C)MZ!PCODE ' ~ i '03 ,J~L 22 ~rielle F. Hazen ~town Road 303 PA 17110 ,fWills ~ty Courthouse ~se Square 17013 y REV-1500 EX + (6-00) REV 1500 COMMONWEALTH OF PENNSYLVANIA DEPARTME.ToEPT. 2 IOFREW.UE I INHERITANCE RETURN HARRISBURG, PA 17128-0601 RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Z UJ LU ~1 1. Origieal Ratum uJ [- I ua.-~- ~''' I O 4. Lim~ed Estate "'o~1 o ~mI r-~ 6. Decedent Died Testate (Attachcopyo~ea) L.J 9. Litigation Proceeds Received Aldrid.qe, Micjuelina DATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year) 05/19~2003 1 09/16/1916 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) CO~NTY~ YEA~ NUMeER SOCIAL SECURITY NUMBER 0 8 6-2 4-5 6 0 9 THIS RETURN MUST BE FRED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER I--12. Supplemental Retom O4a. Future Interest Compromise (dae o~deah alter 12-12-82) O7. Decedent Maintained a Living Trust (/each c~oy o~Trust) E~ 10. Spousal Poverty Credit (dale of dea~ betemen 12-31-91 and 1-1-95) 3. Remainder Retum (dae o~a~h p~o~to 12-13-82) r-'] 5. Federal Estate Tax Retum Required __ 8. Total Number of Safe Deposit Boxes 11. ElecUon to lax under Sec. 9113(A) (~ sch I- Z uJ Z o a. uJ o THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME Marielle F. Hazen, Esq. FIRM NAME (ffApplicable) Law Office of Marielle F. Hazen TELEPHONE NUMBER 717-540-4332 tCOMPLETE MAILING ADDRESS 2000 Linglestown Road Suite 303 Harrisburg PA 17110 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Parlnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscelleneoes Personal Pmpert7 (5) (Schedule E) 6. Join~y O~ned Prope~ (Schedule F) (6) O Separate Billing Requested 7. Inter-Vivos Transfem & Miscellaneous Non-Probate Prope~ (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debls of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Ne{ Value of Estate (Line 8 minus Line 11) 13, Charitable and Govemmantal 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) (8) (11) 71,339.25 1,074.54 2,030.27 OFFICIAL USE ONLY 71,339.25 3,104.81 (12) (13) 68,234.44 (14) 68~234.44 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) 16. Amount of Line 14 taxable at lineal rote 17. Amount of Line 14 laxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20, 68,234.44 x .045 (15) x __ (16) X .12 (17) X .15 (18) (19) 3,070.55 3,070.55 Decedent's Complete Address: STREET ADDRESS 717 Florence Circle CITY Mechanicsburg 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 ISTATE PA zip 17050 (1) 2,917.02 153.53 3,070.55 Total Credits ( A + B + C ) (2) 3,070.55 Total InterestJPenalty ( D + E ) (3) If Line 2 is greater than Line 1 + Une 3, enter the difference, This is the OVERPAYMENT. Check box on Page I Une 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference, This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (4) (5) (5A) Make Check Payable to: REGISTER OF VVILLS, AGENT 0.00 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, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. .............................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under .l~n. all~s of perju~, I d.,ecla .m. that I have. examined this re{um, including accomlpanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaratkm of preparer omer man me persona reffasentative is based on all inforrnatJan of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE 7/18/2003 Mechanicsburg PA 17050 AD RESS ~00~ Lingles~own Road, Suite 303 Harrisburg DATE 7/18/2003 PA 17110 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 Ihe 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 retum are still applicable even if the surviving spouse is the only benefidary. 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 benefidaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. {}9116(a)(1)]. The tax rate im~3osed on the net value of transfers to or for the use of the decedent's siblinos is 12% 172 P.S. 69116(a)(1.3)]. A siblino is defined, under Section 9102. as an REV-1509 EX + (1-g7} ~ COMM~LTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Aldridae. Miguelina 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. Crystal Y. Stair Daughter B C 717 Florence Circle Mechanicsburg, PA 17050 JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERLY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial instituiio~ ~ bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for joinfiy-heid real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES 1. A. 5/03 First Union/VVachovia Bank 2,288.05 100. 2,288.05 Checking Acct No. 1000655284953 A. 5/03 First Union/VVachovia Bank 69,051.20 100. 69,051.2(; Checking Acct. No. 1010060082950 TOTAL (Also enter on line 6, Recapitulation) $ 71.339.25 ORIGINAI Estate of Aldridge, Mi~uelina also known as INVENTORY , Deceased Date of Death 5/19/2003 Social Security No. 086245609 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory, lANe verify that the statements made in this inventory are true and correct. I/VVe understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Personal Representative: Name of Attorney: Marielle F. Hazen, Esq. Crystal Y. Stair 68003 I.D. No.: Address: 2000 Lin,qlestown Road Harrisburg PA 17110 Dated July 18~ 2003 Telephone: 717-540-4332 Description Life Insurance Proceeds payable to the estate (Attach Additional Sheets if necessary) Total Value 5,368.07 5,368.07 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such f'~ures should not be extended into the total of the Inventory. tl I I IAI REClSTER OF WILLS Aur; [[~1/~.Z4L.. · .--,~-. -- .- CUMBERLAND COUNTY, PENNSYLVANI CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Aldridoe. Miouelina R. Date of Death: 5/19/2003 Will No. 2003-00498 Admin. No. 21-03-0498 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on {~ c~..~ ~ Name Address KENNETH W. ALDRIDGE KELLEY J. ALDRIDGE CIO JANE SHIFFLER ANTHONY J. STAIR ROBERT W. STAIR, JR. 150 North 63rd Street H~rri~l~um 19 Cicada Drive Mechanicsbum 717 Florence Circle M~;harlir, sbum 396 South 2nd Street Steelton PA 17111 Pa 17o55 PA 17050 PA 17113 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:. Signature Marielle F. Hazen, Esquire Name: Marielle F. Hazen. Esouire Address: 2000 Linolestown Road. Suite 303 Harrisbum PA 17110 Telephone(717) 5404332 Capacity: Personal Representative Counsel for Personal Representative MARIELLE F. HAZEN ATTDRNEY AT LAW 2nrlrl LINGLEBTnWN RDAD, SUITE 3133 HARRI-~BLIRG, PA 17110 .~_~17) 54D-433~- HEREBY CERTIFY THAT THE WITHIN IS A TRUE AND CORREC'r COPY OF THE ORIGINAL FILED IN THIS MATTER. ORIGINAL Name of Decedent: STATUS REPORT UNDER RULE 6.12 Miouelina R. Aldridgg Date of Death' 5/19/2003 Will No Admin. No. 21-03-0498 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' 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: a o account with the Court ? Did the personal representative file a final Yes ~ No X b. The separate Orphans' Court No. (if any ) for the personal representative's account is' c. Did the personal representative state an account informally to the parties in interest ? Yes X No __ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 8/4/2003 Si'g~atl~re -c/" Marielle F. Hazen. Eso. Name (Please type or print ) 2000 Linglostown Road, Suite 303 Harrisbum PA Address 17110 ( 717 ) 540- 4332 Tel. No. Capacity: Personal Representative X Counsel for personal representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISSURG, PA 171ZS-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-15q7 EX AFP (01-05) MARZELLE F HAZEN ESQ M F HAZEN LAW OFFZCE ZO00 LZNGLESTWN RD HBG PA ~10 DATE 09-09-2005 ESTATE OF ALDRIDGE DATE OF DEATH 05-19-2005 FILE NUMBER 21 05-0498 COUNTY CUMBERLAND ACN 101 I Amoun~ Rami~md MIGUELZNA R MAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGISTER OF WTLLS CUMBERLAND CO COURT HOUSE CARLZSLE, PA 1701:5 CUT ALONG THIS LTNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ALDRZDGE MTGUELTNA R FILE NO. 21 05-0498 ACN 101 DATE 09-09-2005 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNZNG FUTURE ZNTEREST- SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Raal Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assots APPROVED DEDUCTXONS AND EXEHPTZONS: 9. Funarel Expenses/Adm. Costs/MAsc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 11. Total Deductions 12. Net Value of Tax Return .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portic .00 of this form with your .00 tax payment. (8) ~1,339.25 71;339.25 .00 1,074.54 15. 14. NOTE -- 2;050.27 (11) 3.104.81 (12) 68,234.44 Charltmble/Govornmontel Bequests; Non-elected 9115 Trusts (Schedule J) (15) Not Value of Estate Subject to Tax (14) Tf an assessment was issued previously, lines 14, 15 and/or 16, 17, reflect f/gures that include the total of ALL returns .assessed to date. .00 68,254.44 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxablm at Lineal/Class A rate 17. Amount of Linm 14 at Sibling rate 18. Amount of Linm 14 taxable at Collateral~Class B rate 19. Principal Tax Due TAX CREDITS: PAYMENT RECEI'pT DT$COUNT DATE NUHBER INTEREST/PEN PAID (-) 07-21-2005 CD002827 155.55 18 and 19 will ZF PA[D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (is) .00 x O0 = .00 (16) 68,254.44 x 045= 3,070.55 (17) .00 x 12 = .00 (18) .00 x 15 : .00 (19)= 3,070.55 AMOUNT PAID 2,917.02 TOTAL TAX CREDXT I 5,070.55 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REgUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~ YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNZN- ZSTRATZVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1981 -- if any future lntarsst 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 Comaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the la~ful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NXLLS) AGENT A refund of a tax credit, ehich uae not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at tho Office of the Register of Hills, any of the Z5 Revenue District Offices, or by calling the speclal Z4-hour ans,ering service for fores ordering: 1-BOO-36Z-ZOSO; services for taxpayers ~ith special hearing and / or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied aith the appraisement, ails,once, ar disallo.ance 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: --Nritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 1711B-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to tho Orphans' Court. Factual errors discovered on this assessment should be addressed in xriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revie. Unit, Dept. 280601, Harrisburg, PA 1711B-0601 Phone (717) 787-6505. Sam page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid uithin three (3) calendar months after the decedant's death, a five percent (SI) discount of the tax paid is allo~ed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat paid baR=rs January lB, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the ama manner and in the tho same tiaa period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (1) day from the date of death, to tho date of payment. Taxes .hich became delinquent before January 1; 1981 bear interest at the rate of six (61) percent par annum calculated at a daily rate of .000164. A11 taxes .hich became delinquent on and after January 1, 198Z aiL1 bear interest at a rate .hich .il1 vary from calendar year to calendar year .ith that rate announced by the PA Daperteent of Revenue. Tho applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 91 . O00Z47 1999 71 .000191 1983 167. .000438 1988-1991 117. .000301 ZOO0 8X .000219 1984 11Z .000301 1991 91 .000Z47 2001 91 .000Z47 1985 131 .000356 1995-1994 71 .000192 ZOOZ 6Z .00016fi 1986 107. .000274 1995-1998 91 .000247 2003 51 .000137 --Interest is calculated es follo~s: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mil! reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest oust ba calculated.