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Home My WebLink About02-1162 \'1- \lD- 1\ REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT REV-1500 EX + (6MOO) CAPB HpRL EplO CRAC KOTK ES FILE NUMBER ~ OFFICIAL USE ONLY o E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT.Z8Q601 HARRISBURG, PA 17128.0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Cleaver Harr L. DATE OF DEATH (MM-OD-YEAR) 21- OCl- \\~~ COUNTY CODE YEAR NUMBER SOCiAl SECURtTY NUMBER SPO E' L.EI"\ Al THIS RETURIt MUST BE FILED IN DUPliCATE WITH THE REGISTER OF WILLS SOCIALS U I NU A NAME IRWIN McKNIGHT & HUGHES TELEPHONE NUMBER (1) (2) (3) R E C A P I T U L A T I o N 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Bimng 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 il (10) 11. Tolal Oeductione (total Lines 9 & 10) 12. Net Value oI.Eslate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Sub'eel 10 Tax (Line 12 minus Line 13) DATE OF BIRTH (MM-DD-YEAR) AM L ,Ft ,A M' 1. Original Return 4. Limited Estate 6. Dececlent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received 2. Supplemental Return 48. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 010. Spousal Poverty Credit (date ofdealh between 12-31-91 and 1-1-95) 3 date of death . RemaInder Return prior to 12-13-82) 5. Federal Estate Tax Retutn Required 8. Total Number of Safe DepOSit Boxes ". ElectIon to tax under Sec. 9113(A) (Attach Sch 0) C P o 0 R N R 0 E E S N T C o M P T U A T X A T I o N o COMPl.ETE MAILING ADDRESS 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 17013 COpyright (c) 2000 form software only The l.ackner Group, Inc. None None None (4) (5) None None OFFICIAl. USE ONLY (8) 5,592.00 (11) 765.00 (12) 4,827.00 (13) (14) 4,827.00 (15) (16) (17) (18) (19) 0.00 96.sr 0.00 0.00 96.54 (6) None 5,592.00 765.00 None SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116(aXl.2) 0.0.0 16. Amount of Line 14 taxable at lineal rate 4,827.00 17. Amount of Line 14 taxable at sibling rate - 0.00 18. Amount of Line 14 taxable at collateral rate 0.00 19. Tax Due ZO. x X X X .0 .02 .12 .15 Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 739 Sandbank Road CITY I STATE I ZIP Gardners PA 17324 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 96.54 Total Credits ( A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 244.77 43.01 Totallnlerest/Penalty ( D + E) (3) 287. 78 4. 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) 0 . 00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 384.32 A. Enter the inrerest on the lax due. (5A) 0 . 00 B. Enler lhe lotal of Line 5 + 5A. This is the BALANCE DUE. (5B) 384.32 . Make Check Payable 10: REGISTER OF WILLS, AGENT mmm ::;m~i i;;i!\:~; ~:~!. ?!i:t!t;1!:~,.]!!!!1~i!1:~:t~ ,~\ii~!:i!!!:!::! " Wi i+;!'~;i';l !;~;;::i::::i::!:!!!..i::i:;:~:;:::!!!!i::!::::::!:~m~Wi .m .!!!iIWii!iIW!!!i!!I..!!!!!!!:iU:!!!!!!:!, ~!!!I!![!l!j!!::!!!]::::!:..i:!ji\;!!!! ,.!!!!!!!:!ii!!:!!\!l!!ii! ..!!!!::!!!!!!!!!!__:!!!i!;:i!!!!i!!,:!!I!!:!!:!~::!!!] ::r;~:; :':':.' ,:: .:.. Wi iil!1 PLEASE ANSWER THE FOLLOWING QUESTiONS BY PLACING AN "X"'N THE APPROPFlIATEBLOCKS. ,. Did decedent make a transfer and: Ves No a. retain the use or income of the property transferred; . . ~~xx 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? . D []] 3. Did decedent own an ftin trust for" or payable upon death bank account or security at his or her death? 0 [!J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . D []] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE Q AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this retum, 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 personal representative Is based on alllnforrnatlon of which pre parer has any knowledge. . SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Mary Louise Dehoff DATE 320 Mt. View Rd. - - M;;;:'nt-H~;ii - - -5 - ~in - ~ ',- -p;'- - -i 7<f65 - - - - - - - - - - - -- IRWIN McKNIGHT & HUGHES 60 West Pomfret Street - - -Ca~E~ie-,-' PA-- - i i6h - - - - - - - - - - - - - - -. - - - - - - - - -- 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) (ill 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 sllrviving spouse is 0% 112 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 PS 9116(aX1J). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% 172 P.S. 9116(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether b~ blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1 SOO EX (Rev. 6-00) ADDITIONAL Personal Representatives Estate of Harry L. Cleaver ************************************************** Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is :::,=:'~' ~d '~""'~-;o/44i -/1;~ Name Address Line 1 Address Line 2 City, State, Zip Rose Marie Rickrode 619 Alexander Spring Road Date Carlisle, PA 17013 L1c ,7 ;J ~ -=> I ; ----. REV-Hil0 EX + (1~97l COMMONWEALTH OF PENNSYLVANIA INHEAITANCETAX RETURN RESIDENT DECEDENT ESTATE OF Harry L. Cleaver SS# SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY 02/25/1962 FILE NUMBER 21- This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DES~RIPTI<6N OF P~OPERTY 'Ife OF ITEM INCLUDE TH NAME F THE T ANSFEREE THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 739 Sandbank Road, 5,592.00 5,592.00 Dickinson Township, Gardners, Cumb. Co - retained life estate interest, copy of Deed attached hereto Kose E. Cleaver d/o/d -12/18/1955 Rosie E. Durf - d/o/d-06/18/2002 TOTAL (Also enter on line 7, Recapitulation) $ 5,592.00 (If more space is needed, insert additional sheets of the same size) Copyright (el 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97) REV.1511 ex +(1.97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Harry L. Cleaver SSlf 02/25/1962 FILE NUMBER 21- Debts 01 decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES, AMOUNT 1. ADMINISTRATIVE COSTS, Personal Representative's Commissions Name of Personal Representative(s) Social Security Number{s) I EIN Number of Personal Representative(s) Street Address B. City State Zip Year{s) Commission Paid: ,.... 2. 3. Attorney's Fees IR\lIN McKNIGHT & HUGHES Family Exemption: (If decedent's address is not tmt same as claimant's, attach explanation) Claimant Street Address 750.00 City Relationship of Claimant to Decedent State Zip 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Register of \lills - filing fee 15.00 TOTAL (Also enter on line 9, Recapitulation) S 765.00 (If more space is needed, insert additional sheets of the same size) CopyrIght (c) 1996 form software only CPSystems,lnc. Form REV-1S11 EX (Rell, 1-97} REV-1513 EX ..(9-00) COMMONWEALTH OF PENNSYLVANIA INHERitANCE lAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIAR IES EST/. TE OF Harry L. C1eavI,!r dLoLd ~_02/25/1962 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS [Include outright spousal distrlbutlons,and transfers under Sec. 9116(aX1.2)] 1 Mary L. Dehoff 320 Mountain View Road Mount Holly Springs, PA 17065 2 Daniel J. Durf, Sr. 4410 Carlisle Road Gardners, PA 17324 3 Donald E. Durf 60 Ball Park Drive Gardners, PA 17324 4 Joseph C. Durf 739 Sandbank Road Mount Holly Springs, PA 17065 5 Leonard C. Ourf 739 Sandbank Road Mt. Holly Springs, FA 17065 RELATIONSHIP IO DECEq~NT Do Not List Truslee(s) Grandchild Grandchild Grandchild Grandchild Grandchild FILE NUMBER 21-02- AMU~NT OR SHARE - OF ESTATE 1/9 remainder 1/9 remainder 1/9 remainder 1/9 remainder 1/9 remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS l"'nnvrlnht /,.\ 'nnn fn..... .....ft...",... ......Iv Tk.. I "'............. r-.......... I...... TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S 1::'........ ~I:'V_1~1~ I:Y {r!>~" .. ,.."\ (If more space is needed, insert additional sheets of the same sjze) 0.00 Estate of: Harry L. Cleaver Soc Sec i/: Date of Death: 02/25/1962 Continuation of Schedule J, Part 1 (Taxable Bequests) Item Name and Address of Beneficiary il Relationship Amount or Share of Estate 6 Leroy A. Durf Grandchild 1/9 remainder 4075 Carlisle Road Gardners, PA 17324 7 Robert Durf Grandchild 1/9 remainder 11R Mountain Street Mount Holly Springs, PA 17065 8 Cynthia F. Motter Grandchild 1/9 remainder 28 Holly Street Mount Holly Springs, PA 17065 9 R. Marie Rickrode Grandchild 1/9 remainder 619 Alexande rSpring Road Carlisle, PA 17013 .....,.1\, '-""""""'y ''''on, Henry JIRn. InCl., lndJana. P.. mbi!i 1!\ttb, ftlallt tf)t 2nd day of of our Lord one thou.sand nine hu.ndred :August and fif'iW.. (1950.) in the year Ittt\1Jttn RO<;E E. CLEAVER, in her own right, and HARRY L. CLEAVER; her husband, and GEORGE W. RIChWINE, JR., and ROSE A. RICHWINE, his wire, all or the Borough or Mt. tiolly springs, Cumberland County, Pennsylvania, , Grantor s , (l,ntl. HARRY L. CLEAVER and ROSE E. CLEAVER, his wif'e, both of the Borough of Mt. Holly Springs, Cumberland County, Pennsylvania, 1'01' the terms of their natural lives and after their deaths to Rosie E. Durf for her life, and a1'ter her death to her children in fee, Grantee s : attntllllttf). that in consideration of one ($1.00) Dollars, in hand paid, the re(Jeipt whereof is hereby acknowledg'ed, the said g'rantors do hereby g'rant and (Jonve!! to the said ,g'rantee s , the estates above reci ted in ALL THAT CERTAIN tract of land situated partly in South Middleton TownShip and partly in Diokinson Township, Cumberland County, Pennsylvania, bounded and described as follows: '" BEGINNING at a point in a public road at corner of lands now or fonnerly of C. B. Mathews and E. Bixler; thence S. 85 degrees W. 99 1'eet to a point at line of lands of Pharoah Blumenstock; thence by the same S. 19 degrees W. 1336.5 feet to line of lands of George W. Richwine and Rose A. Richwine; thence by the same N. 85 degrees E. 99 feet to a point in line of lands now or f'onnerly or said C. B. 'Mathews; thence by the same N. 19 degrees E. 1336.5 feet to a point; the place of beginning. Containing 2.77 acres. AND BEING the northern part of the lands conveyed to Rose E. Cleaver and George W. Richwine, Jr.,by the Executor or Herbert J. Stannert by his deed dated July 20, 1940 and recorded in the Office of the Recorder of Deeds of ~umberland County, Pennsylvania, in Deed Book "En, vol. 12, page 226. SUBJECT to the right in the owners of the southern part of the whole tract of which the above described tract is a part, their heirs and assigns, to the use of a right of way or road across the above ..d.e..scribed tract, beginni~,a1._, . the southeast corner of the above described tract and extending in a northeasterly direction along the eastern side of the northern half of the aforementioned larger tract lliltil a junction is made with the public road. ~ 12/18/2002 12:29 717-783-3457 INHERITANCE TAX PAGE 01/01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 717783-0972 December 18, 2002 Marcus A McKnight III, Esquire Irwin McKnight & Hughes West Pomfret Professional Building 60 West Pomfret street Carlisle, pa 17013-3222 Re: Estate of Rose E. Cleaver Dear Mr, McKnight: Based on the information supplied, it is the Department's position that: 1. If the decedent, Rose Cleaver died on or before 12-31-1961. the estate is controlled by the 1919 Inheritance Tax Act. That Act gave the Department of Revenue 5 years from the date of death of the decedent to collect any potential inheritance tax due in a specific estate. Therefore no tax is due today as the 5-year limitation is exhausted. 2. If the decedent died on or after 1-01-1962, the inheritance tax is due. The tax value is based on 100% of the fair market value of the real estate as of Rose E. Cleaver's date of death times a tax rate of either 2% if the decedent died on or between 01-01-1962 and 12-29-1967 or 6% if the decedent died after 12-29-1967 at 4:00 PM. 3. If there is tax due, the interest is calculated at 6% annual simple interest (.000164 daily interest rate) from nine months after the decedent's date of death till date of payment. There will be an amnesty penalty charges too. You should call the Department at 717-787-8327 for the exact calculation after you determine if there is a potential; tax due. If you have any questions concerning this letter, please contact me at the phone number noted above. Sincerely, . J. Paul Dibert Business & Trust Valuation Manager Inheritance Tax Division No hard copy to follow ~j LAW OFFICES IRWIN McKNIGHT & HUGHES ROGER B. IRWIN MARCUS A. McKNIGHT, {f[ JA.MES D. HUGHES REBECCA R. HUGHES DOUGLAS G. MILLER WEST POMFRET PROFESSIONAL BUILDING 60 WEST POMFRET STREET CARLISLE, PENNSYLVANIA 17013.3222 (717) 249.2353 FAX (717) 249.6354 E.MAIL: IMHLAW@SUPERNET.COM December 19, 2002 HAROLDS.IRWIN (/925.JI)77) HAROLDS./RWIN. JR. (1954-1986) IRWIN, IRWIN & IRWIN (1956-/986) IRWtN,lRWIN & McKNIGHT (1986-1994) IRWIN. McKN1GHT&HUGHES (/994- ) VIA FACSIMILE: 787-3876 J. Paul Dibert Business & Trust Valuation Manager Inheritance Tax Division Commonwealth of Pennsylvania Department 280601 Harrisburg, PA 17128-0601 RE: Estate ofHarrv 1. Cleaver Dear Paul: In accordance with your correspondence to me of December 18, 2002, it has been determined inheritance tax is due for the life estate interest transferred to Rosie E. Durf upon the death of Harry 1. Cleaver on February 25, 1962. The interest of Rose E. Cleaver passed directly to her husband Harry upon her death on December 18, 1955. . Since Mr. Cleaver died after 01-01-1962 and before 12-29-1967 the inheritance tax due is 2% (since the interest passes to the Cleaver's grandchildren, Rosie E. Durfs children) of 100% of the fair market value. We have researched the records in the tax assessment office and have found their records only go back to 1974. In 1974 the assessment was 2330 and based upon a 25% valuation, we can determine a fair market value of $9,320.00 in 1974. However we believe some discount can be considered since the death occurred 12 years prior. Based upon a 4% per year increase in market values, we are asking that a reduction of the 1974 assessed value be considered so for inheritance tax purposes we can report the value in 1962 to be $5,592.00 which equals a 40% reduction in value. In addition, based upon the unusual circumstances with this case we are respectfully requesting that penalty charges be waived and payment of inheritance tax plus interest be accepted as payment in full for this matter. Please advise if you are in agreement with our determination and we can proceed with the filing of the Pennsylvania Inheritance Tax Return. Very truly yours, MAMiii/jld THE COMMON PLEAS COURT OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DMSION In the Estate of VIRGINIA M. KURTZ, unremarried widow, deceased, late of Lower Allen Township, Cumberland County, Pennsylvania Social Security No. 187-14-4574 No. 1161 Estate 2002 FIRST AND FINAL ACCOUNT AND PROPOSED DISTRIBUTION CHARGES Real Estate All that certain lot of land, together with one story brick ranch-type dwelling house erected thereon, situate in Lower Allen Township, Cumberland County, Pennsylvania, granted and conveyed unto John E Kurtz and Virginia M. Kurtz, husband and wife, by Deed of Robert Leroy Wrightstone, et. ux., dated October 17, 1966 and recorded in Cumberland County Deed Book "I" Volume 22, page 564. Thereafter, John E Kurtz became deceased on April 7, 1994, thereby vesting full, complete and sole title in Virginia M Kurtz, his wife, by virtue of survivorship to tenancy by the entireties. Value at time of death in accordance with conveyance unto Marlin E. Nauman, et. ux., dated June 16, 2003. $136,000.00 Stocks andBonds Series I-IH United States Savings Bond Nos~ M4334389HH, M4334390HH, M4334391HH, M4334392HH, M4334393HH, M4334394HH, M4334395HH, and M4334396HH in name of Virginia M. Kurtz, dated May, 1992 in the face amounts of $1,000.00. 8,00000 Series HH United States Savings Bond No. M4742292HH in name of Virginia Kurtz, dated March, 1993 and in the face amount of $1,000.00. Series HH United States Savings Bond No. X585001HH in name of Virginia Kurtz, dated May, 1992 and in face amount of $10,000.00. Series HI-I United States Savings Bond No. D3392607HH in name of Virginia Kurtz, dated March, 1993 and in face amount of $500.00. Sipesville Water Company, Inc. Certificate No. 68 in name of Virginia Kurtz, dated March 12, 1946 for 5 Shares of Capital Stock. Value at time of death. Penn Treaty American Corporation Stock Certificate No. PT0440 in name of Virginia Kurtz, dated November 24, 1987 for 28 Shares Common Stock. Value at time of stating account orS1.70 per share. Penn Treaty American Corporation Stock Certificate No. PT2089 in name of Virginia Kurtz, dated May 15, 1995 for 14 Shares Common Stock. Value at time of stating account of $1.70 per share. Penn Treaty American Corporation Stock Certificate No. PTAR0274 in name of Virginia Kurtz, dated April 27, 2001 for 47 Shares Common Stock. Value at time of stating account of $1.70 per share. Series HI-I United States Savings Bond No. D3648027HH in name of Virginia M. Kurtz, dated June, 1994 and in face amount of $500.00. Series HH United States Savings Bond Nos. M5135710HH, M5135711HH, M5135712HH, MS135713HH, M5135714HH, and MS135715HH in name of Virginia M. Kurtz, dated June, 1994 and in the face amount of $1,000.00. Series Htt United States Savings Bond Nos. X691805HH, X691806HH, X691807HH, X691808HH, X691809HH, X691810HH, X692811HH, X691812HH, X691812HH, and X691814HH in name of Virginia M. Kurtz, dated June, 1994 and in the face amount of $10,000.00. Series EE United States Savings Bond No. L459134956EE in name of Virginia M. Kurtz, dated June 21, 1990 and in the face amount of $50.00. Value, including interest, to time of dose. $ 1,000,00 10,000.00 500.00 250.00 47.60 23.80 79.90 500.00 6,000.00 100,000.00 53.94 2 Personal Property All the following items of personal property contained in and surrounding residence of decedent, bequeathed in Codicil dated June 15,2001, with value at time of death in accordance with Appraisal performed by Stahl's Jewelry, Somerset, Pennsylvania dated January 20, 2003: 14k Wide Gold Herringbone Necklace; 6-Diamond Ring; Man's Masonic Ring-Diamond (disposed of by decedent prior to death and therefore not in possession of decedent at time of death); Lavender Jade Pendant; Lavender Jade Bracelet; Lavender Jade Ring; Gold Coin & Diamond Pendent & Chain; Green Jade Pendant; Silver with 2 Zercon stones Ring; Small Green Jade Ring; Green Jade Bracelet; Large Green Jade Ring; Blue Topaz Ring; 24" Pearls 1 strand 14k Clasp; Silver Seiko Wrist Watch; Wide Gold Bracelet; 2 Smaller 14K Gold Bracelets; Rust Red Jade Pendant & Gold Chain; Gold Bracelet (Kealoha); Emerald & Diamond Ring; Diamond 12 Diamonds Cluster Ring; Fresh Water Pearl & Diamond Ring; Amethyst (Purple) & Diamond Ring; Emerald & Diamond Ring; Small Tanzanite & Diamond Ring; 27 Small Band Ring; Diamond Tennis Bracelet; 4k Tanzanite & 1/2k Diamond Ring; Emerald & Diamond Bracelet; Pava-Diamond Bracelet; 10 Hummel Figurines. Painting by Graystone Sayre (Covered Wagons). Value in accordance with Appraisal performed by Somerset Galleries, Somerset, Pennsylvania, dated January 15, 2003. Clothing Lady's jade ring, scrap gold, two watches in accordance with sale of same to Stahl's Jewelry and Hauger's Jewelry. Waterbury Mantel Clock - Value of $1,000.00 included within public auction sale receipts. Checking Account No. 610071-671-6 - Citizens Bank, Providence, RI in name of Virginia M. Kurtz. Value, including interest, per balance in checking account at time of death. Circle Money Market Account No. 610119-204-4 - Citizens Bank, Providence, RI in name of Virginia M. Kurtz. Value, including interest per balance in account at time of close. 22,405.00 75.00 No Value 126.00 32,335.52 30,030.59 Citizens Investment Services Corp., Providence, RI - Account No. 57557225 in name of Virginia M. Kurtz. Value, including interest and dividends, at time of close. Certificate of Deposit No. 6140-803965 - Citizens Bank, Providence, RI in name of Virginia M Kurtz. Value, including interest, to the time of close. Certificate of Deposit No. 61-40-831113 - Citizens Bank, Providence, RI in name of Virginia M. Kurtz. Value, including interest, to the time of close. Checking Account No. 0513132894 - Commerce Bank, Camp Hill, PA in name of Virginia M. Kurtz. Value, including interest per balance in checking account at time of close. Certificate of Deposit No. 23597 - Commerce Bank, Camp Hill, PA in name of Virginia M. Kurtz. Value, including interest, at time of close. Checking Account No. 0003361367 - Territorial Savings, Honolulu, HI in name of Virginia M. Kurtz. Value, including interest per balance in account at time of close. Certificate of Deposit No. 8000053934 - Waypoint Bank, Harrisburg, PA in name of Virginia M. Kurtz. Value, including interest at the time of death. Certificate of Deposit No. 2474120509-46353 - First Union, in name of Virginia M. Kurtz, dated January 26, 2001. Value, including interest at the time of close. 1998 Lincoln Town Car Signature Sedan beating VIN 1LNFM82W6WY716759 in name of Virginia M. Kurtz. Value at time of death in accordance with Appraisal and sale, less broker's commission. $ 5,849~07 16,309.31 50,000.00 739.93 13,752.28 3,250.92 10,022.26 49,352.64 11,700.00 4 One lot of used, miscellaneous items of personal property and contents in and surrounding residence of decedent consisting of, but not limited to, furniture, furnishings, appliances, household items, and lawn and garden items. Value at time of death in accordance with public auction conducted by Charles Bricker, Auctioneer, on May 2, 2003. Miscellaneous 925 silver ingots located in residence of decedent at time of death. Value at time of death in accordance with Appraisal performed by Copenhaver Coin Exchange, dated April 22, 2003. Motorists Insurance Companies Check No. 174879 made payable to Virginia M. Kurtz dated April 8, 2003 - Refund on overpayment of automobile insurance coverage due decedent at time of death. Citibank (South Dakota), NA. Check No. 8920000630 made payable to Virginia Kurtz, dated March 11, 2003 - Refund on overpayment of credit card balance due decedent at time of death. American Express Travelers Cheque Nos. RE388295465 through RE388295469 in name of Virginia Kurtz and in the face amount of $100.00. Value at time of death. American Express Travelers Cheque Nos. HZ215851600 through HZ215851609 in name of Virginia Kurtz and in the face amount of $50.00. Value at time of death. One used, dyed squirrel sling-cape. Value at time of death in accordance with Appraisal performed by Charles Exclusive Furriers, Womleysburg, PA. Citibank (South Dakota), N.A. Check No. 8790000552 made payable to Virginia Kurtz, dated February 26, 2003 - Refund on overpayment of credit card balance due decedent at time of death. United States Treasury Check No. 63704770 made payable to Virginia M. Kurtz, dated May 23, 2003 - Refund on overpayment of 2002 Federal Income Tax Return due decedent at time of death. 12,383.75 1,076.00 52.49 35.44 500.00 500.00 20.00 282.55 1,138.00 Southern Company Investment Plan Account No. 0000565182 in name of Virginia M. Kurtz. Value, including interest and dividends at time of death. The Southern Company Stock Certificate No. SC1287697 in name of Virginia M. Kurtz, dated August 1, 1994 for 100 Shares Common Stock. Value at time of close. Verizon Check No. 605971 made payable to Virginia Kurtz - refund due decedent at time of disconnect. Motorists Insurance Companies Check No. 193946 made payable to Virginia M. Kurtz dated July 2, 2003 - Refund on overpayment of homeowners insurance coverage due decedent at time of death. Thrivent for Lutherans Check No. K669594 made payable to Virginia Kurtz Estate, dated April 30, 2003 on life of Virginia Mae Kurtz. U. S~ Treasury Check No. 02179782 made payable to Virginia Kurtz Estate, dated September 30, 2003 - Lump sum Civil Service benefit. Bureau of Public Debt - Series HH interest due decedent at time of death and directly deposited to Estate Checking Account. Delaware Investments, Philadelphia, PA Account No. 60002585503 in name of Virginia M. Kurtz, TOD John Stephens - Income due decedent at time of death. UMWA Health - Reimbursement for health benefits due decedent at time of death. Citizens Bank, Providence, RI - Certificates of Deposit in name of Virginia M. Kurtz and John Stephens - Income due decedent at time of death. Waypoint Bank Certificates of Deposit in name of Virginia M. Kurtz and John Stephens - Income due decedent at time of death. $ 57,372.51 713.84 12.65 115.52 5,100.16 230.00 5,032.50 365.58 20.00 181.97 105.95 Charles Schwab Account No. 6170-6439 in name of Virginia Kurtz or John W. Stephens - Income due decedent at time of death. Citizens Bank, Providence, RI - Certificates of Deposit in name of Virginia Kurtz or John W. Stephens - Income due decedent at time of death. Pro-rata share of real estate taxes due decedent at time of closing. Citizens Bank, Providence, RI - Certificates of Deposit in name of Virginia M. Kurtz and John Stephens - Income due decedent at time of death. TOTAL CHARGES $ 460.94 435,47 361.38 982.73 $595,883.19 7 CREDITS Costs During Administration Register of Wills - Filing fees $ 663.50 Patriot News Co. - Advertising Letters Testamentary 217.51 Cumberland Law Journal - Advertising Letters Testamentary 75.00 Stahl's Jewelry - Jewelry Appraisal fee. 477.00 Citizens Bank - Fee for insufficient funds and account research. 110.00 McCray Press - Laminated obituaries. 17.50 J. Robert Stauffer, Esq. - Professional services rendered. 500.00 Mark Hilbert - Appraisal of real estate. 300.00 Wonders, LTD - Rental of canopies for public auction. 275.60 William C Range - Reimbursement for copy costs, supplies and mailings during estate administration. 1,258.77 Cohen & Grigsby, P.C - Estimated research fees. 352.00 Brickers Auction - Auctioneer, advertising, clerks, sale help and commission. 3,600.00 Citizens Bank - Reimbursement for overpayment of close-out on checking account. 204.00 Eugene M Hankinson, P.C. - Preparation of 2002 Income Tax Returns. 595.00 U.S.Postal Service - Overnight mail for dosing real estate. 13.65 Commerce Bank - Medallion fees for transfer of HH Bonds. 50.00 William L. Kimmel, Esq., Costs Advanced Account - Reimbursement for two overnight mailings. 27.30 Citizens Bank - Check printing fee. 54.84 William L. Kimmel, Esq., Costs Advanced Account - Reimbursement for two additional overnight mailings. 27.30 U.S.Postal Service - Certified mailings. 9. l0 Olan Mills - Release for reproduction of 8"xl0" photo of decedent. 10.00 CVS - Reproduction of 8"xl0" photo of decedent. 37.05 Postmaster - Certified mailings of Series HH United States Savings Bonds to owners. 102.75 Pennsylvania Department of Revenue - 2003 Individual Income Tax. 304.00 Recorder of Deeds - One-half transfer tax, sale of real estate. 1,360.00 Register of Wills - First and Final Account and Proposed Distribution for Confirmation. 146.00 Register of Wills - Reserved for Discharge. 1,500.00 8 U.S. Postal Service - Reserved for estimated mailing charges - First and Final Account and Proposed Distribution and subsequent distribution to heirs. Postmaster - Mailing photographs to cousins~ $ 500.00 18.05 $12,805.92 $12,805.92 Funeral Ex,>crises Robert H. Halverson Funeral Home - Funeral services. Robert H. Halverson Funeral Home - Certificates of Death. Oakhurst Tea Room - Funeral meal, including tip. Somerset Floral Company - Flowers for funeral. $ 6,532.21 12.00 380.00 53.00 $ 6,977.21 $ 6,977.21 Debts of Decedent: Pinnacle Health Care - Book account not covered by insurance. $ 5.00 Citi Cards - Credit card charges owed by decedent. 828.99 PA American Water Co. - Water assessment to disconnect. 111.48 Verizon - Telephone to disconnect. 43.02 PPL - Electric to disconnect. 972.92 Lower Allen Township - Sewage and refuse to cancellation. 146.70 Comcast Cablevision - Cable to disconnect. 47.63 PA Department of Revenue - 2002 Income Tax. 81.63 Bonnie K. Miller, Treasurer - 2003 Real Estate Taxes. 433.13 MSHMC Physician Group - Last illness not covered by insurance. 77.80 $ 2,748.30 2,748.30 9 Accountant. Executor and Attorney's fee Eugene M Hankinson, P.C - Accounting services. William C. Range, Executor William L. Kimmel, Esq. $16,000.00 77,350.00 77,350.00 $170,700.00 $170,700.00 Inheritance and Estate Taxes: Commonwealth of Pennsylvania - 15% Inheritance Tax, less discount. U.S. Treasury - Federal Form 706 - Federal Estate Tax. Internal Revenue Service - Form 1041, Fiduciary Tax Return. TOTAL CREDITS $131,533.25 102,526.11 13,000.00 $247,059.36 247,059.36 $440,290~79 RECAPITULATION TOTAL CHARGES TOTAL CREDITS BALANCE FOR DISTRIBUTION $595,883.19 440,290.79 $155,592.40 10 PROPOSED DISTRIBUTION BALANCE FOR DISTRIBUTION In accordance with Codicil of the Last Will and Testament of decedent, distribution/NKIND is made, as follows: Elsa Sutherland - 14K Wide Gold Herringbone Necklace. Wilma Bosserman - 6 diamond ring. Michael Kurtz - Man's Masonic Ring (disposed of prior to death of decedent). Millie Lai - Lavender Jade Pendant. Millie Lai - Lavender Jade Bracelet. Millie Lai - Lavender Jade Ring. Millie Lai - $50.00 Gold Coin & Diamond Pendant & Chain. Kay Kange - Green Jade Pendant. Kay Range - Silver with 1 Zereon stones Ring. Carol Friedline - Small Green Jade Ring. Carol Friedline - Green Jade Bracelet. Kay Range - Large Green Jade Ring. Susanne Funk - Blue Topaz Ring. $ 295.00 1,000.00 None 150,00 350.00 125.00 1,100.00 50.00 50.00 75.00 100.00 100.00 No Vaiue $155,592.40 11 Lois J. Davis - 24" Pearls 1 strand, 14K clasp. Dolores Shall'er - Silver Seiko Wrist Watch. Ruth Sicheri - Wide Gold Bracelet. Ruth Sicheri - 2 Smaller 14K Gold Bracelets. Ruth Sicheri - Rust Red Jade Pendant & Gold Chain. Arbutus Focht - Gold Bracelet (Kealoha) Joann Kimmel - Emerald & Diamond Ring Ruth Sicheri - 12 Diamond Cluster Ring Joann Kimmel - Fresh Water Pearl & Diamond Ring Joann Kimmel - Amathist (Purple) & Diamond Ring. Terri Seip - Emerald & Diamond Ring Viminia Rebert - Small Tanzanite & Diamond Ring Wilma Bosserman - 27 Small Diamond Band Ring Nancy Berke¥ - Diamond Tennis Bracelet Nancy Berke¥ - 4K Tanzanite & 1/2K Diamond Ring Nancy Berke¥ - Emerald & Diamond Bracelet Terri Seip - Pava-Diamond Bracelet John Steohens - Name is on $150,000.00 HH Bonds these are to be given to St. John's Lutheran Church (joint tenants with wishes of decedent honored). $ 400.00 No Value 150.00 125.00 95.00 150.00 195.00 1,500.00 1,500.00 450.00 200.00 2,000.00 200.00 800.00 2,500.00 4,500.00 1,000.00 800.00 12 John Stephens - Name is on $40,000.00 is to be given to Prince of Peach Church in Hawaii, Lutheran Church (~oint tenants with wishes of decedent honored). Terfi Seip - 10 Hummel Figurines: Carnival Barnyard Hero A stitch in time Drummer Boy Friends Feeding Time Culprits Mountaineer Sensitive Hunter Chopping wood with blue bird/boy Connie Lee Kolesko - Painting by Grayson Sayre (Covered Wagons) Nancy Berkey - 18t choice of clothing Viminia Rebert - 2na choice Total Specific Bequests in Kind $ 245.00 195.00 250.00 200.00 240.00 235.00 345.00 250.00 235.00 250.00 75.00 No Value No Value $ 22,480.00 $22,480.00 BALANCE FOR DISTRIBUTION In accordance with Paragraphs 2, 3 and 4 of the Last Will and Testament of decedent, distribution is made, as follows: 2. Wilma Bosserman, good friend - specific bequest. 3. Meig Kurtz, nephew - specific bequest. 4. William C. Range, good friend - specific bequest. Total Specific Bequests. $ 30,000.00 30,000.00 $ 20,000.00 $ 80,000.00 $133,112.40 $80,000.00 13 BALANCE REMAINING FOR DISTRIBUTION. In accordance with Paragraph 5. of the Last Will and Testament of decedent, distribution is made, as follows: ELWOOD FRIEDLINE, cousin - One-ninth (1/9th) share. WAYNE FRIEDL1NE, cousin - One-nimh (1/gth) share. RONALD FRIEDL1NE, cousin - One-ninth (1/9th) share. GERALD FRIEDLINE, cousin - One-ninth (1/gth) share. M. JOAN KIMMEL, cousin - One-ninth (1/9th) share. DOLORES SHAFFEK, cousin - One-ninth (1/gth) share. LOIS JEAN DAVIS, cousin - One-ninth (1/9th) share. CHARLES FRIEDLINE, cousin - One-nimh (1/gth) share. CAROL FRIEDLINE, cousin - One-ninth (1/9th) share. Total Distribution. BALANCE FOR DISTRIBUTION. 14 $ 5,901.38 5,901.38 5,901.38 5,901.38 5,901.38 5,90138 5,901.38 5,901.37 $ 5,901.37 $53,112.40 s $53,112.40 NONE WHICH EXHAUSTS THE FUNDS IN HANDS OF EXECUTOR FOR DISTRIBUTION. Respectfully submitted, By William C. R~ge,~xecUtor August 27, 2004 15 COMMONWEALTH OF PENNSYLVANIA COUNTY OF SOMERSET SS; Before me, the undersigned authority, personally appeared W/LLIAM C. RANGE, who acknowledged himself to be Executor of the ESTATE OF VIRGINIA M. KURTZ, unremarried widow, deceased, who, after being duly sworn according to law, deposes and says that the foregoing First and Final Account and Proposed Distribution correctly and accurately represents all receipts and disbursements as such Executor, that all parties having an interest in said Estate have received a copy of decodent's Last W'dl and Testament, and a copy of this First and Final Account and Distribution, that all debts or claims against the decedent presented for payment have been paid and that the Inheritance Tax assessed against the Estate has been paid in full. Sworn to and subscribed before me this 27th day of August, 2004. William C Range, Exec~to~ 16 : 6u,q~ eta I.o eo~ou ua~ t. ma/eR,mo/a:lmm41 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX111-96) NO. CD 001987 IRWIN MC KNIGHT & HUGHES 60 W POMFRET STREET CARLISLE, PA 1 ;7013 fold ESTATE INFORMATION: ssN: oo0-00-0000 FILE NUMBER: 2102-1 162 DECEDENT NAME: CLEAVER HARRY L DATE OF PAYMENT: 12/23/2002 POSTMARK DATE: 00/00/OOOO COUNTY: CUMBERLAND DATE OF DEATH: 02/25/ 1 962 REMARKS: IRWIN ET AL SEAL CHECK#19264 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ $384.32 TOTAL AMOUNT PAID: INITIALS: DO RECEIVED BY: DONNA M. OTTO 5384.32 DEPUTY REGISTER OF WILLS REGISTER OF WILLS /~ ~~~-~~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 MARCUS A MCKNIGHT IRWIN ETAL 60 W POMFRE'T ST CARLISLE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE DF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX RFP (O1-OS7 DATE 02-25-2003 ESTATE OF CLEAVER HARRY L DATE OF DEATH 02-25-1962 FILE NUMBER 21 02-1162 COUNTY CUMBERLAND ESQ ACN 101 Amount Remitted PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS 1 ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CLEAVER HARRY L FILE N0. 21 02-1162 ACN 101 DATE 02-25-2003 TAX RETURN WAS: (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) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this fora with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 tax payment. 6. Jointly Owned Property (Schedule Fl (6) .00 7. Transfers (Scledule G) (7) 5,592.00 a. Total Assets (g) 5,592.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 765 .00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) 765.00 12. Net Value of Tax Return (12) 4,827.00 13. Charitable/Governnental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 4,827.00 NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) • 00 X 00 0 . 00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 4,827.00 X 02 - 96.54 17. Amount of Lina 14 at Sibling rate (17) .00 X 00 .00 18. Amount of Lina 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Due (lq)= 96.54 TAY f_DFf1TTC• DATE NUMBER + INTEREST/PEN PAID (-) AMOUNT PAID 01-18-1996 AMNP PEN 43.02 .00 12-23-2002 CD001987 273.32- 384.32 NOTE: AMNESTY NP PENALTY ASSESSED TOTAL TAX CREDIT 111.00 BALANCE OF TAX DUE 14.46CR INTEREST AND PEN. .00 TOTAL DUE 14.46CR * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rata on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top porticn of this Notice and submit with Your payment to the Register of Wills printed an the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, ar by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. OISCDUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) 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 rata of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU![BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.