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HomeMy WebLinkAbout03-0769REV-1500 EX (6~0) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 '~,~-~L~' HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN OFFI~I~CSE ONLY FILE NUMBER RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I"- SOCIAL SECURITY NUMBER Z Stoner Frank E. Jr. 204 - 30 - 8634 f't DATE Of DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-OD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE CD December 20, 2002 March 22, 1931 REGISTER OF WILLS IAI (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ Stoner Catherine I.-- Z Z O n~ n, O J-~'] 1. Original Return r~4. Limited Estate ~-~6. Decedent Died Testate (Attach copy of Will) [~9. Litigation Proceeds Received [~]2. Supplemental Return [~4a. Future Interest Compromise (date of death after 12-12-82) ---r 7. Decedent Maintained a Living Trust {Attach copy of Trust) ['-~ 10. Spousal Poverty Credit (date of death between 12-31-91 and %1-95) ~]3. Remainder Return (date of death prior to 12-13-82) ['--~ 5. Federal Estate Tax Return Required 6. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME John M. Eakln FIRM NAME (IfApplicable) TELEPHONE NUMBER (717) 766-3172 COMPLETE MAILING ADDRESS John M. Eakin Market Square Building Mechanicsburg, PA 17055 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. 2,867.00 3,500.00 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (8) (11) (12) (13) (14) OFFICIAL USE ONLY 2,867.00 3,500.00 0 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousar tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 __ (15) 16. Amount of Line 14 taxable at lineal rate x .0 __ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 20.[-~ · · · ' 'el ,- - ~1 ~ , - i~B · ,3 ·~ ..,,, n Decedent's Complete Address: ISTREETADDRESS 705 West Winding Hill Rd. Mechanicsburg, PA 17055 CITY ISTATE IZIP 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 (1) Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) if Line 2 is greater than Line 1 + Line 3, enter the difference, This is the OVERPAYMENT, Check box on Page '1 Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX BUE. (5) A. Enter the interest on the tax due. (5A) B, Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check 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, 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 secudty at his or her death? .............. [] [] 4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of rny knowledge and belief, it is tnJe, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI,~IATU_RE~3F PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS ~ ,, .- , ~ SIGNATUi¥~ OF PRE~,~,~ (~THER' fHAN RE~I~R{::SENTATIVE - / 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 on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. IIIIII'RII^II!I IA~, RI IN~IUt:III UI_ tjl ULItl __ SCI IEI)UI_I.~ E CASIt, LIANK I)l~l'OSIl'S, & MIS(.;. I'ER$ONAL I'I,IOI'ER'I'¥ rILE tlUMBER 1. Frank E. StoD~gr~ J~r. ,~/~3 "'7& 9 lu(:lll(le Ih¢. l,m(:r~r,(l~ ~ I Ii i I li-f ,'].,I Ih. d't r, fire I,ro,'~,,d¢ w.r. m( r. lv,.,I I,y rim ~l;~lr, All pr.l,.fly I. Inlly.own.d ~vlfh fh~ ;Iqhl of nufvivm~hlp m,~f I). dlncloned on Scfl.d~l. I I~1 ~:f:RIl'll~ll VAEUE Af DATE ........ OF DEAftl Check 939350 from Insurance Company Return of Premium, See Attached Check 939349 from Insurance Company Return of Premium, See Attached of North America, of North America, 772.00 2,095.00 10IAL {Al~o e,,ler on line 5, Recapllulalion) $ 2,867. O0 939349 939349 CHECK ON 90 DAYS OF CHECK DATE . zN~ ~:~ o~.],a3~'~ ,~zzc~ DATE o3/zW~oo3 BEING IN FULL SE~LEMENT OF ALL C~IMS AGAINST THE ABOVE NAMED COMPANY FOR LOSS AND DAMAGE STATE VOID - IF NOT PIlESENTED FOIl PAYMEN)' WITHIN OCCURRING I .NSUr~ED UNDER POLICY NO, LOSS NO. ~:>- 0~:2831 02-003787 ISSUED AT THE ~ ]~F_a: ~---S~h ~ :Q~ ~-~ PAYABLE AT ,- . ~ ~ [ ~STRUSTCOM~ ' ~ DES ~OINES, ~OWA RAIN AND HAIL L.L.C. PAY ' TO THE ORDER OF AMOUNT VOID-iFNO'[P~ESENtEDF6RpAyk. JENI:Wii-HjN' f ~0 D~y~ bi: cHiCK DATE :;~30 ,'g:~g~)5Ol,' m-'O?:~OOO'&h2i: (3[;, ,q,?,o, O,' REV 15HEX + (1.9~ ,~_~_.~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER ~/~ ..~ .j~ ~ ?, Frank g. Stoner Jr. Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: 5. 6. 7. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name ot Personal Representative (s) Social Security Number(s) / EIN Number o[ Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Catherine Stoner Zip Street Address 705 West Winding Hill Rd. City Mechanicsburg Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Retum Preparer's Fees wife State PA Zip 17055 3,500.00 TOTAL (Also enter on line 9, Recapitulation) $ 3,500. O0 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Frank E. Stoner Jr. SCHEDULE J BENEFICIARIES FILE NUMBER NUMBER H. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Catherine Stoner 705 West Winding Hill Rd. Mechanicsburg, PA 17055 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) wife AMOUNT OR SHARE OF ESTATE Entire Estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEI 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! - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) IN RE: ESTATE OF FRANK E. · STONER, JR., LATE OF UPPER · ALLEN TOWNSHIP, CUMBERLAND - COUNTY, PENNSYLVANIA · DECEASED · IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 'ORPHANS' COURT DIVISION .eq/- o'_g- ',Vog' ORDER OF COURT And now, the ~ day of September 2003, upon consideration of the written petition and on notion of John M. Eakin, attorney for petitioner it is ordered and decreed that petitioner Catherine Stoner is entitled to receive the assets of Frank E. Stoner Jr., deceased considering of two checks (Exhibit A ) and this order shall constitute sufficient authority for all banks, agents or other persons to whom the check s may be presented for payment to recognize her as the person entitled to receive the same. IN RE: ESTATE OF FRANK E. : STONER, JR., LATE OF UPPER : ALLEN TOWNSHIP, CUMBERLAND : COUNTY, PENNSYLVANIA : DECEASED : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. SMALL ESTATES PETITION To the Honorable, the judges of the said court: The petition of Catherine Stoner respectfully represents: 1 .) Your petitioner is Catherine Stoner, a resident of Upper Allen Township, Cumberland County, Pennsylvania, represented in this matter by her attorney John M. Eakin. 2.) Your petitioner is the widow of Frank E. Stoner, Jr. who died testate'December 30, 2002, a resident of Upper Allen Township, Cumberland County, Pennsylvania. The will is attached as Exhibit A. 3.) The sole property of the decedent consists of two checks payable to him in the total amount of $2,867.00 copies of which are attached as Exhibit B. 4.) Your petitionerwas a member of decedent's household at the time of his death and is entitled to the family exemption of $3,500.00 and in addition she is the sole claimant to estate proceeds. 5.) All bills of decedent including the funeral bill of Malpezzi Funeral Home of Mechanicsburg have been paid by your petitioner. 6.) The family exemption exceeds the gross estate of $2,867.00; the estate is insolvent for Inheritance Tax purposes as shown by the Inheritance Tax Return filed September ,2003, a copy of which is attached as Exhibit C. WHEREFORE, your petitioner respectfully prays you Honorable Court to make an order awarding her the proceeds of the estate consisting of the checks attached as Exhibit B as provided by Section 3102 of the Probate, Estates and Fiduciaries Code, 20 Pa C.S.A. 3102. Dated September ) 9.... , 2003 Respectfully submitted Attor~jy for Petitioner. STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND Catherine Stoner, being duly sworn according to law deposes and says the facts set forth in the within petition are tree and correct to the best of her knowledge, information and belief. Sworn ,anc~ subscribed before me this 2 )-~'~lay of September, 2003. Catherine Stoner LAST WiLL AND TESTAMENT 8NELB^KE~. McCALEB & ELICKER 1, I;'RANK 1!;. S'I'()NI!:II, ,IR., ()l! LI:o 'Powl~ship of Upper Allen, C(.~nl:y of Cumbe~;la~d a~d (~omm(,uwealtt~ of Pennsylvania, heine of s()ultd a~cl dJSl),~si~q u,i~l, m,,m()~'y a~d t~,dersLa,din%', do make, [)t~l_,l. ish a~d cl(:-clav(~ II, in as a~tl 17~)r' my l,ask W[I_I. and 'l'es~.amenk, I~ovel)y .~;evoki.~19 alul makilltl v()id all former wi.lls and codicils bi u(~ aL al~y k i_me IioI-()L().Foi-o lll;~lo. FIRST. J_ el:der alid d.ilect: }:[la~ all Iny jush (]ebbs and funeral expenses be paid by my l~;xecul, l-[x, I~e~:ei. na[Ler named, as soon as conven[enhJ, y may be done ail_er my decease. SECOND. i give and I.)eCl,~eaLl~ my cakk].e and farm machinery tHoLe my w_L.fe, CA'I.'III~!~INI;; A. fq'l't)Nl~lt~, al)solukely, if she survives me. TIIIRD. ~[ g.ive, devise and 10equeakh all the res[, residue and remai~tder of my EskaLe, t'eal, personal and mixed, whatsoever and wl~eresoever sik. uat_ed, _i.~t equal sl~ares un[o my four children, ~amely, RFiBI:lt_'.CA ,I . t?AIItlI~ifi'I'f)CK~ JENNJF'~llt [,. ALI)IS, EI,IZABETtl ~-. S'I'ONE;R and CINDEREbLA 3. STONER, sl~are and share alike, absolukely and in fee simple. If any of my Said children should predecease me and leave lawfful issue Lo survJ, ve me, 1 order and direc[ sl~are of any such deceased cld_l.d shall be distribuked un[o her ].awful issue per st.i. rpes by represenkakion and no[ per capi[a, sul0jec[-, however, [o t:he p~;oheckive provisions of I[em Pourkh hereinbe].ow. FOURT[I. I order and dj_reck [hak [he share or in[eres[ of an, be~ef:Lciary under Lt~is, my i,as[ Will and Testamen[ who may be under: tl~e age of kwe~ty-Lw() (22) years at hl~e [ime for dls[ribu- hion khereo.[ shall be paid over and delivered un[o TIIE FIRST BANK AND TRUST COMPANY OF MECIIANICSBURG, PENNSYI,VANIA, as my Teskamen- Lar-y Trustee, 1N TRUST, NF. VER'I~iII;;I,ESS, -ho hold, manage, inves[ and ~:e:i_~vest: [be same For the use and benefik off said beneficiary LAW OFFICES SNELI~AKER, McCALEB ~¢ ELICKErt t i,te t. tle ['uust shall I)e /<~l-mi~aLed altd the then I:emaining net : I)a].a~]ce Lheveo.F sl~aJI I)e i)aLd ()vel7 to 'the beneficiary absolutely. A. $'I'()NIJ;R, Lo I.,e tte l;'~'tltl .i ,x t~[ Lhis, my Lash Will arid Teshamen[ ol- ~:ease st) t(~ so~'v~, [1~(.1~ altcl ;i. ll [.hal eveli[;, I nominate, con- hlle Execut't'Jx llot'o(~f'. / I- I~lli oF t:l]e Foregoing [)e.rsons should Jail [:(') qua l_i Fy ns lily I.;;X('ClII Fix l~et~eunder or cease so to serve, Lheu a~d Jn Lliat ulL.i_maLe eyelet, 1 ~omina[e, constitute and npl~() i ill my datt(tlll r,F, I)am~:,l y, I(I];BECCA J. FAHNP:S'.I'OCK, to be the l!:xecul:['j.x o[ tll_i_~, my l,ast Wi.] I. aud Testament. I order and direct I~hat none o.[ [~e fouegoing persons shall be required to post bond ou g.[ve oLheu security as a cond. J.t[on of qualification hereunder. iN WITNESS WttEREOF, I, FRANK E. STONER, JR., have hereunto set my hand and seal ~o this, my Last Will and Testament which consists of two (2) typewritten [)ages to each of which I have Thousand Nine IIundred Eigll[y-Lhree (1983). ( SEAL! 'l'l~e p.uec:edi~%! JHstt-u,uet~t, co]]sisl:ing of this and one (1) othe typewrJLteu page, each ~dei)tJ.f.[ed by the signature of the Testator was o~l the date thereo[ signed, sealed, published and declared by FRANK E. STONER, JR., Lhe Testator therein named, as and for his Last Will and Testament, i~ the presence o~_.u~, who, at his requests, in his Dresence, and iu the pres~[~c~of.-~aqh' okher, have CO~ONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) We, FRANK E. STONER, JR., RICHARD C. SNELBAKER and JANET M. FORRY, the Testator and t_he witnesses, respectively, whose names are signed [o ~he a~ached or foregoing instrument, being firs~ duly sworn, do hereby declare to ~he undersigned au~horifiy [haft ~he TesLa~or signed and execuhed ~he ins~rumen~ as his Lash Will and Testament and that he had signed wi]_lingly, and that be executed ih as hJ.s free anal voluntary act for the purposes therein exp~-essed, and hi,ah each of tl~e witnesses, in the presence and ~earing of the Testator, signed the Will as witness and that %o the best of his or ]ler knowledge the Testator was a~ that ~ime eighteen years o[ age or older, of sound mind aud under no constrain~ or undue influence. ~ Witness V~ h'ness ubscribed, sworn ho and acknowledged before me by FRANK E. STONER JR., the Testator, and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANET M. FORRY, witnesses, ~his day of C-~;'~c_,..~,~,,~',./ , 1983. Nok~r~ P'Ub llc 939349 9JgJ49 90 DAY§ OF CHECK DATE BEING IN CULL-SElrLEMENT OF ALL C~IMS AGAINST tHE ABOVE NAMED COMPAN~ FOR LoS~ AND DAMAGE ~CURRINg ; INSuRED UNDER PoLICY NO. ~ o,2~3i Lo~SNO, 02 o03~"7 B~UEDATTHE ' ~ ~z~' :'~; : ' ~ ' - VoIb- m Noi PRESENfED FOR PA¥~ENf WlfHIN 878 0," 939350 · ' ' " ' . {,obA'~oi: CHECKDATE h:i;~Hl~d:keN; h, m~ c~t~'~ Otc ....... "' UAt~ ' ~,"; ' ' bt~[[ k4oiNl~, IOWA II'q:trt350u' I,"D?]DDD~,i, aI: O~, ,o,?8 Oil' BUREAU 0-* INDIVIDUAL TAXES INHERITANC? TAX DIVISION DEPT ..,Z806~ HAR.R-I~URG, DA 17118-0601 COHHONgEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-164? EX AFP col-03) JOHN M EAKIN MARKET SQUARE BLDG MECHANICSBURG PA 17055' DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN I 11-10-2005 STENER JR 12-20-2002 21 05-0769 CUMBERLAND 101 Aaoun'l: RaeL'l:'ted FRANK E HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG TH/S LZNE ~.- RETAIN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP [01-03] NOT/CE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR ................. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF STENER JR FRANK E FILE NO. 21 05-0769 ACN 101 DATE 11-10-2005 TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Estate (Schedule A) 2. $. ~+. 6. 7. B. ORIGINAL RETURN (1) Stocks and Bonds (Schedule B) (2) Closely Held S*ock/Partnershlp Interest (Schedule C) Hor~gages/No~as Rece/vabla (Schedule D) Cash/Bank Deposi~s/HLsc. Personal Property (Schedule E) (5) JoAntly Owned Property (Schedule F) (6) Transfers (Schedule G) (7) Total Assa~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Hisc. Expanses (Schedule H) 10. Debts/Hot,gage L/eb111*ias/Lians (Schedule 1) 11. Total Daduc~/ons 12. Na~ Value of Tax Ra~urn 15. lq. (9) (10) Cher/table/Governaan~al Bequests; Non-elected 9115 Trusts (Schedule J) Ne~ Value of Estate Subjac~ ~o Tax O0 2~867.00 O0 O0 O0 NOTE: To /nsura proper O0 credA~ *o your account, O0 suba~ the upper portion of thLs fora w/th your ~ax payaent. (8) 2,867.00 .0O 2,867.00 (11) 2.8~7.00 (12) .00 (15) .00 (1~) .00 NOTE: Zf an assessment Nas ~ssued previously, refZect ~gures that ~ncZude the totaZ of ALL returns assessed to date. lines 14, 15 and/or 16, 17, 18 and 19 Nill (15) .00 x O0 = .00 (16) .00 x 0~.5= .00 (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (19)= .00 AHOUNT pATD ASSESSMENT OF TAX: 16. Aeoun~ of L/ne 1~ a~ Spouse1 rate 16. Amount of Line 1~ taxable a~ L/neel/Class A rate 17. Amount of Line lq at Sibling rate 18. Amount of Line lq taxable at Collateral~Class B rate 19. Principal Tax Due TAX CREDITS: PAYHENT RECEIPT D/SCOUNT (+) DATE NUHBER ZNTEREST/PEN PAID (-) TOTAL TAX CREDIT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. .00 .00 .00 .00 ( 1F TOTAL DUE *rs LESS THAN $1, NO PAYHENT 'rs REQU'rRED. TF TOTAL DUE *rS REFLECTED AS A 'CRED.rT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF TH.rS FORH FOR 'rNSTRUCT*rONS.) ~EV-1470 EX (6-88)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 '-ILE NUMBER DECEDEN'FS NAME Stoner, Frank E. Jr. 2103-0769 ACN REVIEVVED BY Daniel Heck 101 ITEM EXPLANATION OF CHANGES SCHEDULE NO. Reduced to $2,867.00. Family exemption can only be claimed against assets subject to H B-3 will or intestacy. ROW Page 1