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HomeMy WebLinkAbout03-0547PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as GEORGE LINK No. To: Deceased. Social Security No. 154-09-9046 Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is(are) 18 years of age or older and the Executrix named in the last will of the above decedent, dated December 31, 1990 and codicil(s) dated [none]. Barbara L. Sheaffer predeceased. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at Manorcare Health Services, 940 Walnut Bottom Road, Carlisle, Cumberland County, Pennsylvania. Decedent, then 93 years of age, died June 15, 2003, at Manorcare Health Services, 940 Walnut Bottom Road, Carlisle, 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 adjudicated 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 $ unestimated $ the p~'~e of the last will and codicil(s) presented WHEREFORE, petitioner respectfully requests herewith and the grant of letters testamentary thereon. / ? · / eamela~S.~'J ~. ~ 11 Hilltop Lane Newville, PA 17241 (717) 776-6398 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are tree and correct to the b~st ef the knowledge and belief of petitioner and t~t~s personal representative of the above decedent, petiti°ner w.ill well and truly administer the estaty/acc?qdin~to law. / Sworn to or affirmed and subsc~Sbed b~o~re me this .~x~'~,/ day of Pamela S. Welsh ~ '~ ~~t~r No. Estate of George Link, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW~/,~, "). ,.0/9t9<?, , 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 December 31, 1990, described therein be admitted to probate and filed of record as the last will of George Link and Letters Testamentary are hereby granted to Pamela S. Welsh. Will Book # Page FEES Pxobate, Letters, Etc. S~h-O/l~'~ ~ c a t e s ( ) Renunciation TOTAL Filed :~ ~ Register of Edward L. Scho~p (17495) ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIAMS & OTTO I 0 East High Street Carlisle, PA 17013 (717) 243-3341 F:~F1LES~DATAFILE~ESTATES\10916- I .petition. Itt LAST WILL AND TESTAMENT OF GEORGE LINK I, GEORGE LINK, of Cumberland County, Pennsylvania, being of sound mind and memory do make, publish and declare this to be my Last Will and Testament hereby revoking all prior wills and codicils heretofore made by me. FIRST I direct that my funeral be conducted in accordance with the wishes I have made known to my Executrix, hereinafter named. SECOND I direct the payment of my debts and funeral expenses from my estate as soon after my death as conveniently may be done. I direct that my Executrix shall pay all inheritance, estate, succession and legacy taxes to which my estate or the transfer of any property hereunder may be subject, and to charge such taxes as part of the expenses of administration, payable out of my estate. THIRD I give, devise and bequeath to my Executrix, those certain items of treasured personal property owned by me at the time of my death and listed on an Addendum to be attached to this, my Last Will and Testament, or otherwise identified to my Executrix. I request that she distribute the items mentioned in accordance with the wishes I have made known to her. FOURTH I give, devise and bequeath the entire rest, residue and remainder of my estate, whether real, personal or otherwise, to my daughter, BARBARA L. SHEAFFER. If she does not survive me by ninety (90) days, then to my granddaughters, PAMELA S. WELSH, of Newville, PA, and TERRY L. PODWIKA, of State College, PA. FIFTH I hereby nominate, constitute and appoint my daughter, BARBARA L. SHEAFFER, of Carlisle, Pennsylvania, Executrix of this my Last Will and Testament, to serve without bond or security of any type for any purpose whatsoever, and I hereby authorize, empower and direct her to sell and convey, by good and sufficient deed, in fee simple estate, any and all of my real estate, at public or private sale, for such price or prices, upon such terms and conditions, as in her judgment is best for my estate, and to that end to sign, seal, execute, acknowledge and deliver all deeds or other instruments necessary therefor, as effectively as I could do if I were personally present. In the event that my daughter, BARBARA L. SHEAFFER is unable or unwilling to serve as Executrix, I hereby nominate, constitute and appoint my granddaughter, PAMELA S. WELSH, of Carlisle, Pennsylvania, as Executrix of this my Last Will and Testament, to serve without bond or security of any type for any purpose whatsoever, and I hereby authorize, empower and direct her to sell and convey, by good and sufficient deed, in fee simple estate, any and all of my real estate, at public or private sale, for such price or prices, upon such terms and conditions, as in her judgment is best for my estate, and to that end to sign, seal, execute, acknowledge and deliver al deeds or other instruments necessary therefor, as effectively as I could do if I were personally present. IN WITNESS WHEREOF, I have hereunto set my hand and Seal to this, my Last Will and Testament, consisting of 3 typewritten pages, the first ~ of which bear my signature in the margin for the purpose of identification, this ~t day of 1990. GEORGE. INK SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Testator, as and for his Will, in the presence of us, who, at his request, in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses in attestation thereof. residing at STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND .- I, GEORGE LINK, having been duly qualified according to law, acknowledge that I signed the foregoing instrument as my Will, and that I signed it as my free and voluntary act for the purposes therein expressed. LINK We, having been duly qualified according to law, depose and say that we were present and saw him, sign the foregoing instrument as his Will; that he signed it as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing and at his request signed the Will as witnesses; and that to the best of our knowledge he was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Witness Witness Subscribed, sworn to or affirmed, and acknowledged before me by the above named Testator and by the witnesses who~/name~ appear , HUGANIR & JACOBSEN '03 JUL-3 F:\F1LES\DATAFILE\ESTATES\ 10916-l.notice.cert CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: George Link Date of Death: June 15, 2003 File No. 21-03-0547 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about August 26, 2003. Ms. Terry L. Podwika 409 West Shadow Lane State College, PA 16803 Ms. Pamela S. Welsh 11 Hilltop Lane Newville, PA 17241 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: August 26, 2003 Signature Name Edward L. Schorpp, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative I~EV * I~ EX ~, (see) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT I OFFICIAL USE ONLY FILE NUMBER 21 03 00547 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER LINK, GEORGE ] 54-09-9046 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 06/15/2003 03/]4/1910 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z [] 1. Odginal Return [] 2. Supplemental Retum [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10, Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ] 3. Remainder Return (date of death pdor to 12-13-82) [] 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 11 .Election to tax under Sec. 9113(A) (Attach Sch O) ~AME Edward L. Schorpp, Esquire -'IRM NAME (If applicable) Martson DeardorffWilliams & Otto r'ELEPHONE NUMBER 717/243-3341 COMPLETE MAILING ADDRESS Ten East High Street Carlisle, PA 17013 1. Real Estate (Schedule ^) (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) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) None None None None 5,368.49 None None 7,456.76 144,019.09 12. Net Value of Estate (Line 8 minus Line 11 ) 13. 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) OFFICIAL USE ONLY ,,~. (8) 5,368.49 151,475.85 insolvent (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate x .045 17. Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate x .15 19. Tax Due 20. [] (15) (16) (17) (18) (19) Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: 1 STREET ADDRESS 940 Walnut Bottom Road CITY Carlisle STATE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 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 I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0,0 0 Make Check Payable to: REGISTER OF WILLS, AGENT 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 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. preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF/PI~SON RESPONSIBLE FJDR F~.ING RETURN ADDRESS Pamela S/~_ sh/ / / //// 11 Hilltop Lane ¢ / ~'~-t, .,5. ~/Le~( Neva, il!e, PA 17241 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS Edward L. S_.qllor~pp, Esquire ~ ~ ~ . DATE 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 Dn 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. SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LINK, GEORGE FILE NUMBER 21 - 03 - 00547 Include the ~oroceeds 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 NUMBEF DESCRIPTION VALUE AT DATE OF DEATH 1 2 Members 1st checking Funeral Trust with Hoffman-Roth Funeral Home, Carlisle, PA TOTAL (Also enter on Line 5, Recapitulation) 191.62 5,176.87 5,368.49 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL~& ADMIN~T1VE COSTS ESTATE OF LINK, GEORGE !FILE NUMBER 21 - 03 - 00547 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 1 FUNERAL EXPENSES: Hoffman-Roth Funeral Home, Carlisle, PA ADMINISTRATIVE COSTS: Personal Representative's Commissions Pamela S. Welsh Social Secudty Number(s) / EIN Number of Personal Representative(s): Street Address 11 Hilltop Lane City Newville State PA Zip 17241 Year(s) Commission paid Attorney's Fees Martson Deardorff Williams & Otto (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, Inheritance Tax Return, filing fee, insolvent estate Register of Wills, filing fee, Inventory 6,264.34 475.00 650.00 43.00 10.00 10.00 Total of Continuation Schedule(s) 4.42 TOTAL (Also enter on line 9, Recapitulation) 7,456.76 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LINK, GEORGE Schedule H FILE NUMBER 21 03-00547 3 Certified mailing, Department of Public Welfare 4.42 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LINK, GEORGE SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 03 - 00547 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION Pennsylvania Department of Welfare, claim for recovery of medical assistance TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 144,019.09 144,019.09 REV-l,51 fro EX+ (9-00) ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA B E N E FI C IARI E S INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LINK, GEORGE FILE NUMBER 21 - 03 - 00547 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT Do Not LI.t Trust~l*l OF ESTATE I. TAXABLE DIS'I HIBUTIONS (include outright spousal distributions) ' ' 1 Not applicable Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART l! - EN'i I::1~ TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 C)~: Rl::\/_~ ~nn r-r~w=c~ eucc-,-J Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of LINK, GEORGE also known as No. 21 - 03- 00547 Date of Death 6/16/2003 , Deceased Social Security No. 154-09-9046 Pamela S. Welsh The 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 located 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 the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/VVe verify that the statements made in this Inventory are true and correct. INVe understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: Edward L. Schorpp, Esquire I.D. No.: 17495 Personal Representative /~~/~. Signature: ~, Pamela S. Welsh Signature: Signature: Address: Ten East High Street Carlisle, PA 17013 Address: 11 Hilltop Lane Newville, PA 17241 Telephone: 717/243-3341 Telephone: (717) 776-6398 Dated: Personal Property Members 1 st checking Funeral Trust with Hoffman-Roth Funeral Home, Carlisle, PA First Unum Life Insurance, group policy no. 00459195-0011, insurance proceeds payable to estate 191.62 5,176.87 2,500.00 Prudential Financial, pollicy no. M53750241, insurance proceeds payable to estate 1,673.85 Total Personal Proper~y. $9,542.34 , (Attach additional sheets if necessary) Total Personal Property and Real Estate $9,542.34 BUREAU OF INBZVIDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. HARRI'$BURG., PA CONNONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOHANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-16~7 EX AFP (01-OS) EDWARD L MARTSON ETAL 10 E HIGH ST CARLISLE 11-17-2005 LINK GEORGE 06-15-200;~ 21 05-05~7 CUMBERLAND 101 Amount Remitted I MAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 SCHORPP ESQ PA 17015 DATE ESTATE OF DATE OF DEATH ~ZLE NUNBER COUNTY ACN CUT ALONG THIS LINE I1~ RETAIN LONER PORTION FOR YOUR RECORDS 4 REV-15q7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF LINK GEORGE FILE NO. 21 05-0547 ACN 101 DATE 11-17-2005 TAX RETURN #AS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Zntarest (Schedule C) ($) q. Nortgages/Notes Receivable (Schedule D) (q). 5. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expanses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10) 11. Total Deductions Nat Value of Tax Return 5/$68.49 .00 .00 NOTE: To insure proper .00 credit to your account, .00 subeit the upper portion .00 of this fore with your tax payment. .00 (8) 7,456.76 15. 1~. NOTE: ASSESSMENT OF TAX: 15. Amount of Line lq at Spousal rata 16. Aeount of Line 1~ taxable at Lineal/Class A rate 17. Amount of Line lq et Sibling rate 18. Amount of Line lq taxable at Collateral/Class B ra*e 19. Principal Tax Due TAX CREDITS: PAYHENT RECEIPT DISCOUNT BATE NUHBER ZNTEREST/PEH PAZD (-) 5,$68.q9 (is) .00 x O0 = .00 (16) .00 x 045: .00 (17) .00 x 12 = . O0 (~8) .00 x 15 = .00 (19)= . O0 ANOUNT PAID IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULAT/ON OF ADDITIONAL INTEREST. reflect figures that include the total of ALL returns assessed to date. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 Net VaXue of Estate Subject to Tax (lq] 146,107.$6- Zf an assesseent was issued previously, lines lq, 15 and/er 16, 17, 18 and 19 w111 lq4~019.09 (11) 151.475.85 (12) 146,107.$6- RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for lifo ar for years, the Coeaonmaelth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). Detach the tap portion of this Notice and submit with your payment to the Register cf Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by coeplating an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers aith special hearing and / or speaking needs: 1-800-447-3020 (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 aithin sixty (60) days cf receipt of this Notice by: --~ritten protest to the PA Department of Revenue, Board of Appeals, Dept. 201021, Harrisburg, PA 17128-1021, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dscedant's death, a five percent (52) discount of the tax paid is allowed. 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 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 the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent psr annum calcuZatod at a daily rate of .00016~. A11 taxes mhich became delinquent on and after January 1, 1982 will bear interest at a rate which will vary frae calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1962 ZOZ . O005~8 1987 92 .000247 1999 72 .000192 1983 162 .000458 1988-1991 112 .000301 2000 8X .000219 1984 llZ .000501 1992 97. .000247 2001 92 .000247 1985 132 .000356 1993-1994 72 .000192 ZOOZ 62 .000164 1986 107. .000274 1995-1998 92 . O00Zt7 2005 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNQUENT 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 sade after the interest computation date shown an the Notice, additional interest must be calculated. REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: GEORGE LINK Date of Death: June 15,2003 File No.: 2003-00547 Social Security No.: 154-09-9046 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: Did the personal representative file a final account with the Court? Yes No x 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 d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and m~ay be attached to this report. Date: February 9, 2004 Signature: ~~5~~~, ...... .., '.:i!'~ Name: Edward L. Schorpp, Esquire/.~ ?;!~. ~ .:i::!,' :' Address:MARTSON DEARr OP. FF & OTT6 F:\FILES\DATAFILE~ESTATES\ 10916- l.srep Ten East High Street Carlisle, PA 17013 (717) 243-3341 Counsel for personal 1% ~I~ATAFIL£~{~$TATgS \{ O~ ! 6-1 .rc]~m~x{{)w P~GE 03/03 ESTATE OF GEORGE LINK CLrMBERLAND COUNTY FILE NO. 2003-0547 CORRECTED RELEASE KNOW ALL MEN BY THESE PRESENTS that the ESTATE RECOVERY PROGRAM OF THE COMMONWEAL3'H OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, does hereby acknowledge :receipt from Pamela S. Welsh, Executrix under the Last Will and Testament of the said George Link, of payment in the amount of $1,032.18, which represents the balance of all funds in the Estate of the said George Link, a~er payment of allowable administration and funeral expenses, inpayment of its claim against the within estate dated September 4, 2003, CIS #660115778. Should any additional probate assets become available in this estate, the within office will accept Payment of same to tl~e extent of their claim as referenced above. IN WITNESS Wl-~;~OF, thc undersigned has heretmto caused this instrument to be executedthis ~/ dayof /g te, ca Z, 2o03. Witn6ss: 3' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE ESTATE RECOVERY PROGRAM ~ ) : SS, ) personally appeared r~¥~//Jta ~ ff_,,t//,o/fWgt../,J' , who acknowledged that he/she is the of the Commonwealth o fPeansylvania, Departm~ o£Publie Welfare, Estate Recovery Program, and that as such, being authorized so to do, executed the foregoing :i astrument for the purposes therein contained. IN WITNESS WHEREOF I hereunto set my hand and official aforesaid. Notary Public NOTARIAL SEAl.. N!COLE L. EARl Y No':my Public seal the day and year RECEIVED TIME DEC. IO. 3'30PM