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Home My WebLink About02-1065Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Oliver, Betty .1 No. c~-~ ~~ _/D~D~ also known as Betty J Oliver ,Deceased Social Security No. 210269304 Scott J Oliver Petitioner(s), who islare 18 years of age or older, apply(ies) for (COMPLETE "A" OR "B'" BELOW:) ® A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or named in the Last Will of the Decedent, dated 08/04/1999 and codicil(s) dated State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 248 Clark Street, Borough of Lemoyne PA 17043 (list street, number and municipality) Decedent, then 79 years of age, died November 9 , 2002 , at Harrisburg Hospital, Harrisburg PA (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ 150,000.00 (if not domiciled in PA) (If not domiciled in PA) Personal property in Pennsylvania .................... Personal property in County .............................. value of real estate in Pennsylvania ........................................................................................ $ 100,000.00 Tota1 ..................................................................................................................... S 250,000.00 Real Estate situated as follows: 248 Clark Street, Borough of Lemoyne, PA 17043 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I _ ~ ~ Signature Typed or printed name and residence Scott J OI 248A Clar e. PA 1 RW-7 7-/G y- f (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Oath of Personal Representative Commonwealth of Pennsylvania COUftty Of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed Scott J Oliver before me this 26th day of C November 200 ~ ~,u1 Donna M. Otto,1st Deputy ,~~~~.~/~~ DECREE OF REGISTER Estate of Oliver. Betty J Deceased No. 21-2002-1065 also known as Social Security No: 210269304 Date of Death: 11/09/2002 AND NOW,, November 26th 2002 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary ^ of Administration (c.t.a., d.b.n.c.t.; pendente life; durante absentia; durante minoritate) are hereby granted to Scott J Oliver in the above estate and that the instrument(s), if any, dated August 4, 1999 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ................................... Short Certificate(s) fQ.t`%)'~~ Renunciation .......................... $ 270.00 $ 30.00 l egister of Wills Donna M.Otto, lst Deputy Affidavit ( ) ....................... $ Extra Pages (4 x $3) .............. $ 12.00 Codicil ................................. $ JCP Fee ................................. $ 10.00 Attorney: Marielle F Hazen Inventory & Tax Forms ............. $ I.D. No: 68003 Other ...................................... $ Address: 845 Sir Thomas Court Suite 12 Harrisburg PA 17109 TOTAL .............................$ 322.00 Telephone: 717-541-5550 DATE FILED: 11/26/2002 MAILED LETTERS `It7 ATT®RNEY ON NOVEMBER 26TH, 2002 RW-7A • ~ , LAST WILL AND TESTAMENT OF BETTY J. OLIVER I, BETTY J. OLIVER, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. b~~' Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath to my son, SCOTT J. OLIVER, of Cumberland County, Pennsylvania. In the event that SCOTT J. OLIVER predeceases me or fails to survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the beneficiary would have received had he survived me by thirty (30) days. If SCOTT J. OLIVER fails to survive my death by thirty (30) days and leaves no surviving descendants, l: give, devise and bequeath all the rest and remainder of my estate to PAMELA J. LEREW of Dillsburg, Cumberland County, Pennsylvania, per stirpes. Article V I nominate, constitute, and appoint SCOTT J. OLIVER as Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, :[ nominate, constitute and appoint PAMELA LEREW Executrix of my Last Will and Testament. I c[irect that my Executor or successor Executrix be permitted to serve without bond and ~~~ w in addition to l:hose powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor or successor Executrix shall receive reasonable compensation for services rendered to my estate. Article VT In addition to the powers conferred by law, I authorize my Executrix and successor Executrix, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, -3- ~~~ (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, BETTY J. OLIVER, hereby set my hand to this my Last Will and Testament, on 1999, at Harrisburg, Pennsylvania. BETTY LIVER In our presence, the above-named BETTY J. OLIVER signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign. as witnesses. Name Address Ct~ ~~ h~~- 8~I SS ~ ~ [ h ~~ C-F- ~! ~~~ s (o~~ r~~- r -rr v S / ~ ~, ,C~ 1 r ~i~ ~1~L~1 '~Inn~1 Cif, ~ . M,co.h~,c nCr~7/0 `~ -4- ~~~a I, BETTY J. OLIVER, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it: willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by BETTY J. OLIVER,, the Testatrix on JCq~~ 1999. N ary Pu lid -- BETTY J. VER Notarial Seal Marielle F. Hazen, Notary Public Lower Paxton Twp., Dauphin County My Commission Expires Sept. 23, 2002 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscri ed t~e ~lo~Q.~ by and , witnesses, on , 1999 Not Public ~l o~-t~~~~ ~.~ ~~~ Witness ~.c~ .~~ jc~, a ~~ -~ fitness Notarial Seal Marielle F. Hazen, Notary Public Lower Paxton Twp., Dauphin County My Commission Expires Sept. 23, 2002 -5- ~~a BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.61a) Name of Decedent:~y J Oliver Date of Death: 11/09/2002 Will No. 2002-01065 Admin. No To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 01/22/2003 Name Address Scott J Oliver 248A Clark Street Lemoyne PA 17043 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: 1 / Signat an L Brown Name: Jan L Brown & Associates Address: 845 Sir Thomas Court Suite 12 Harrisburg PA 17109 Telephone(717) - 5415550 Capacity: Personal Representative X Counsel for Personal Representative j s ,1 ~ c { ) j j t ,~~.. ~~,r°~ , p '~....Mp L...~ I:..~.I t ~ ~ p9' n.3. ~ ~ "' ~ ~ I„fy ~• IJ ~ ~'~~ ,:.::d1.1 W '~I... d„i, ~ V~ _ ~ i J .~~ I~"~~,,,,~I - a na'11N 11 I~;;,~~~,d~ `L I;I';4 t 1'°I` 1 * Llil :4. ...:.L. f, D ~ ,~.. !~~~,v~ I.. L O ~ U ~ ~ - _ ~ n ~ = c c -=~n~~o U ~ _~ ~ o~ ~ Q a _~~~ ~m~~ ,;, ~~ I W ~ ~ ~ ~~ ~. 1 v i ~:~ ~ t~:~ 4 .r~ l:ti ~ti. wJ F-'1 V ~ o ~ ~ C3 U r ,, ~Wj-+ a ~ a ~ w Z ~ ~ a ~ \ `yl i/ ~ ° Q ~ ~ ~ ~ ~ p ~n a _ ~ ~ .' F..a ~. ~ ~ ~ , ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002138 HAZEN MARIELLE F ESQUIRE 845 SIR THOMAS COURT HARRISBURG, PA 17109 fold ESTATE INFORMATION: ssN: 2io-2s-sao4 FILE NUMBER: 2102-1065 DECEDENT NAME: OLIVER BETTY J DATE OF PAYMENT: 02/06/2003 POSTMARK DATE: 02/03/2003 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 /09/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ S 17, 500.00 TOTAL AMOUNT PAID: REMARKS: MARIELLE F HAZEN ESQUIRE CHECK#7779 SEAL INITIALS: AC RECEIVED BY: DONNA M. OTTO REV-1162 EX111-961 S 17, 500.00 DEPUTY REGISTER OF WILLS REGISTER OF WILLS ~ / ~-- is -,~ -- ~ July 30, 2003 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone (717) 787-3930 ..._ ~`' ` ` FAX (717) 772-0412 Jan L. Brown & Associates Olde English Gap : +, 845 Sir Thomas Court -Suite 12 Harrisburg, Pa. 17109 Re: Estate of Betty J. Oliver File Number 2102-1065 Dear Ms Brown: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before February 09,2004. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. ~,~,` ~ Sincerely-w,.._...~..a~,.~~.~""'~ ,~ , /% - f X i; ih :' i ~`~~ ~i Claudia Maffei, Supervisor Document Processing Unit Inheritance Tax Division .. ~'~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT ALLOHANCE OR DISALLOHANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS SCOTT J OLIVER 709 HERMAN AVE LEMOYNE PA 17043 REV-1548 E% AFP [O1-OS) DATE 11-24-2003 ESTATE OF OLIVER BETTY J DATE OF DEATH 11-09-2002 FILE NUMBER 21 02-1065 COUNTY CUMBERLAND SSN/DC 210-26-9304 ACN 02154121 Amount Remitted 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 -~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-24-2003 ESTATE OF OLIVER FILE N0. 21 02-1065 BETTY J DATE OF DEATH 11-09-2002 COUNTY CUMBERLAND S.S/D.C. N0. 210-26-9304 ACN 02154121 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5001951839 TYPE OF ACCOUNT: (X) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 05-05-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 60,356.08 NOTE: X 0.500 30,178.04 .00 30,178.04 X .45 1,358.01 TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 12-02-2003 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,358.01 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 21.40 TOTAL DUE 1,379.41 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ^ ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A '•CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 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 91407. PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (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-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices er by calling the special 24-hour answering service far forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest net satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Oept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the 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 C717) 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident Decadent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: 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 (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 hear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or 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 Rata Factor Year Rate Factor Year Rate Factor 1982 2D% .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 NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest rust be calculated. JAN L. BROWN & ASSOCIATES Jan L. Brown, Esquire* Jacqueline A. Kelly, Esquire ATTORNEY AND COUNSEL~t AT LAW OLDE ENGLISH GAP 1345 $IR THOMAS COURT SuI7E 12 HARRISBURG, PA 17109 Email: jlbassoc@ptd.net TELEPHONE (717) 541-5550 FACSMILE (717) 541-9223 February 4, 2004 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Betty J. Oliver Social Security No. 210-26-9304 File No. 2002-01065 PA File No. 21-02-1065 Gentlemen or Ladies: Brenda F. Kephart, Legal Assistant Paula K. White, Legal Assistant 'ADMITTED IN PA AND DISTRICT OF COLUMBIA Enclosed please find the following items for filing with the Register of Wills: 1. Inventory. 2. An original and one copy of the Inheritance Tax Return. 3. Check 7848 in the amount of $57.66 to cover the balance shown to be due. 4. Check 7849 in the amount of $25 to cover the filing fee for the Inventory and Inheritance Tax Return. Please time stamp and return our file copies of these documents. A return envelope is provided. If you have any questions, feel free to contact this office. Sincerely, ~~'~ '' ~ ~.: -~'~ Brenda F. Kephart Legal Assistant bfk Enclosure COMMONWEALTH OF PENNSVLV ANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: HAZEN MARIELLE F 2000 LINGELSTOWN ROAD HARRISBURG, PA 17110 fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: ssrv: 2io-2s-sao4 FILE NUMBER: 2102-1065 DECEDENT NAME: OLIVER BETTY J DATE OF PAYMENT: 02/05/2004 POSTMARK DATE: 02/04/2004 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /09/2002 REV-1162 EX(11-96) NO. CD 003538 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 557.66 TOTAL AMOUNT PAID: I~~EMARKS: 557.66 CHECK# 7848 INITIALS: JA SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS REV-1500EX+{6-00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OEPT.280601 HARRISBURG, PA 17128-0601 I- Z W C W U W C DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) Oliver Be J DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-Do.Year) 11/09/2002 08/04/1923 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) w !( ",-Ul u"'''' w..u ,,00 U"'...l ..., .. '" 1XI1. Onginal Retum o 4. Limited Estate [R] 6. Decedent Died Testate (Attach copy of Will} o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise {date of death after 12-12-82} o 7. Decedent Maintained a Living Trust (Attach copy ofTrust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) OFFICIAl USE ONLY FILE NUMBER 2 1 -0 2 1 0 6 5 ooliN"rYC06E ----vEAR- - - 'NUMBER-- SOCIAL SECURITY NUMBER 2 1 0-2 6-9 3 0 4 THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Retum {date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) COMPLETE MAILING ADDRESS I- Z W o Z o .. Ul W '" '" o u NAME Jan L Brown FIRM NAME (If Applicable) Jan L Brown & Associates TELEPHONE NUMBER 717-541-5550 Harrisbur 845 Sir Thomas Court Suite 12 z o ~ :J l- ii: <( u w 0:: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Morf9ages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested (1) (2) (3) (4) (5) 7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) g. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Morf9age Liabilitles, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Vatue of Estate (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 Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= ~ :J ll.. ::i! o u g 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X _(15) 410,607.57 X .045 (16) X .12 (17) X .15 (18) (19) 16. Amount of Une 14 taxable at lineal rate 17. Amount of Une 14 taxable at sibling rate 18. Amount of line 14 taxable at collateral rate 19. Tax Due CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. 180,820.00 1,162.98 PA 17109 OFFICIAL 'USE--oNLY 2,363.48 41,432.61 I 202,574.09. (8) 428,353.16 17,117.03 628.56 (11) (12) (13) 17,745.59 410,607.57 (14) 410,60757 18,477.34 18,477.34 o d t' C I t Add ece en s omple e ress: STREET ADDRESS 248 Clark Street Lemovne BorouQh my I STATE I ZIP Lemoyne PA 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 18,477.34 17.500.00 92103 Total Credits (A'" 8...C) (2) 18,421.03 3. InteresUPenalty if applicable D. Interest E. Penalty T olallnleresUPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 2010 request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check to: REGISTER OF AGENT 0.00 0.00 56.31 1.35 57.66 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; ........................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary Interest; or ................................... ............. ................... ................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. if death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................... 0 00 3. Did decedent own an 'in trust for or payable upon death bank account or security at his or her death? ................' 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 00 0 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 pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct aod complete, Declaration of preparer other than the personal represenlalive 's based on all information of which preparer has any knowledge. SIGNATURE OF PERSON FO ING U ADORESS 845' omas Court Suile 12 Harrisbur~ 7" PA ADDRESS PA 17109 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net valueoHransfers to or for the use of the surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (i)]. For dates ot death on or after January 1, 1995, the tax rate imposed on the net value oHransfers to orforthe use of the surviVing spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)). The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only 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 tor the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(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. 99116(1.2) [72 P.S. 99116(a)(I)]. The tax rate imposed on the net value of transfers to orforthe use of the decedent's siblings is 12% [72 P.S. 99116(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. REV-1502 EX + (609S) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Oliver Bettv J 21 02 1065 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a wilting buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real DroDertv which is lointtu.owned with rintit of survlvorshin must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1, DESCRIPTION 248 Clark Street, Borough of Lemoyne, Cumberland Co, PA Tax Parcel No, 12-22-0820-078 See attached assessment from Cumberland Co Assessment Office, VALUE AT DATE OF DEATH 180,820,00 TOTAL (Also enter on line 1, Recapitulation) $ (It more space \s needed, insert adth1.iona\ sheets of the same sIze) 180820,00 REV-1S03 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER 21 O? All property jointly-owned with right of survivorship must be disclosed on Schedule F. 1065 Oliver Bettv J ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF OEATH 1,162.98 Prudential Financiallnc (PRU) 39 shs x $29.82 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1 162.98 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT EST ATE OF Oliver Bettv J REV.150B EX + (6-98) '* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 02 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. 1065 ITEM NUMBER 1. 2 3 4 5 DESCRIPTION Johns Hopkins University Patient refund Capital BlueCross Coverage refund American Water U S Treasury; 2002 tax refund Commonwealth of Pennsylvania; 2002 tax refund VALUE AT DATE OF DEATH 59.41 167.05 8.02 2,024.00 105.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2 363.48 REV.1509 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERIT ANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTL Y.OWNED PROPERTY ESTATE OF Oliver Bellv J FILE NUMBER 21 02 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. 1065 SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Scott J Oliver 248 Clark Street Lemoyne PA 17043 son B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY I %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY.HELO REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 2000 Blue Chip Federal Credit Union 9,268.17 50. 4,634.09 Bank Account 4405 2 A 8/1999 PNC Bank 6,027.14 50. 3,013.57 Checking Account 5002007292 3 A 5/2000 PNC Bank 60,356.08 50. 30,178.04 Savings Account 5001951839 4 A 8/2000 1998 Volkswagen Jetta GL Sedan 40 6,000.00 50. 3,000.00 5 A 2000 1984 Volkswagen Vanagon Minivan 1,080.00 50. 540.00 6 A 2000 M&T 133.81 50. 66.91 Checking Account 523314110 TOTAL (Also enter on line 6, Recapitulation) $ 41432.61 (If more space is needed, insert additional sheets of the same slze) REV.1510 EX + (6.9S) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Oliver Bettv J SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBATE PROPERTY FILE NUMBER 21 02 1065 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV~ 1500 COVER SHEET is yes, DESCRIPTION OF PROPERTY ITEM INCLUOE THE NAME OF THE TRANSFEREE, Tl-IEIRRELATIONSHIPTODECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION T AXA8LE NUM8ER THE DATE OF TAAm;FER ATIACHA CQPVOF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APPliCABLE) VALUE 1. MetLife Premier Select Annuity; Contract A2068680 86,218.33 100. 86,218.33 Scott J Oliver, beneficiary 2 First Colony Life; Annuity Contract 3831543 89,933.37 100. 89,933.37 Scott J Oliver, beneficiary 3 American Legacy; Annuity Contract 95-9510427 24,220.46 100. 24,220.46 Scott J Oliver, beneficiary 4 The Mutual Beneficial Association; Annuity 096972 096972 2,201.93 100. 2,201.93 Scott J Oliver, beneficiary TOTAL (Also enter on line 7 Recapitulation) $ 202574.09 {If more space \s needed, insert addi1ional shee1s of the same size) REV-1511 EX + (12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Oliver Bettv.J SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 02 1065 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: t. Personal Representative's Commissions Nsme 01 Per.mnal Representaijve (s) Social Security Number{sVEIN Number of Personal Representative(s} Street Address City State Zip Year{s) Commission Paid: 2. Attorney Fees .Ian L Brown & Associates 12,850.00 3. Family Exemption; (If decedenfs address is not the same as c1aimanfs, attach explanation) 3,500.00 Claimant Scott .I Oliver Street Address 248 Clark Street City Lemoyne State PA Zip 17043 Relationship of Claimant to Decedent son 4. Probate Fees Register of Wills, Cumberland County 370.00 5. Accountanfs Fees 6. Tax Retum Preparer's Fees 2002 Income Tax Returns 120.00 7. Cumberland Law Journal; legal advertising 75.00 8 The Sentinel; legal advertising 105.53 9 Recorder of Deeds; filing fee; testamentary deed transfer 39.50 10 PA Dept of Transp; 2 vehicles; transfer fee 57.00 TOTAL (Also enter on line 9, Recapitulation) $ 17 117.03 (If more space is needed, insert additional sheets of the same size) REV-1512 EX' (6-9a) * SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Oliver Bettv J FILE NUMBER 21 02 1065 Includa unl'1llmburaed medical expenses. ITEM NUMBER DESCRIPTION 1. Com cast Cable VALUE AT DATE OF DEATH 36.93 2 Pennsylvania American Water Co 43.03 3 PPL Electric Utilities 173.91 4 UGI 276 00 5 Verizon 70.67 6 Pinnacle Health Hospitals 28.02 TOTAL (Also enteron line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 628.56 REV_1513EX>19* COMMONWEALTH OF PENNSYLVANIA INHERlT ANCE T M RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER 011".., R, .1t,,1 ~1 M 1n"~ RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OFESTATE I. TAXABLE DISTRIBUTIONS Dnclude OUI~hl spousal distnbutions, and transfers under Sec. 9116 (a (1.2)] 1. Scott J Oliver son joint property 248 Clark Street non-probate property Lemoyne. PA 17043 100% residue 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 11- 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) Form View - public tax file 12-31-02.fp5 Page 1 of I Form View public tax file 12-31-02.fp5 Home !k!R Sea rch Table View Viewing: 1 of 1 DistricCNumber 12 ParceUdentifler 12-22-0820-078 Map_Suffix_Number House_Number 248 SUee' CLARK STREET Owne,_Name_' OLIVER, BETTY J Owner_Name_2 Land_Use_Code R Property_Descriptio Living_Area Current_Land_ Valu Current_lmprovemenC Value Current_TotaL Valu Current_Preferred_Valu Acreage .46 972 25000 155820 180820 CleanGreen_Status Taxable_or_Exempt 1 Sale_Amount 1 Sale_Month 08 Sale_Day 17 Sale_Century 19 Sale_Year 99 Deed_Book_and_Page 00205-01061 Year_Built 1964 http://205.247 .227 .59:591/FMRes/FMPro?-db=public%20tax%20file%20 12-31-02.fp5&-o 01/09/2003 LAST WILL AND TESTAMENT OF 21-2002-1065 BETTY J. OLIVER I, BETTY J. OLIVER, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. ~;--&7 ! 'j -"" .~.--:---" " " / ' ( .- '- """,-' :~ .:- ~' . ,,: Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article N All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath to my son, SCOTT J. OLIVER, of Cumberland County, Pennsylvania. In the event that SCOTT J. OLIVER predeceases me or fails to survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the beneficiary would have received had he survived me by thirty (30) days. If SCOTT J. OLIVER fails to survive my death by thirty (30) days and leaves no surviving descendants, I give, devise and bequeath all the rest and remainder of my estate to PAMELA J. LEREW of Dills burg, Cumberland County, Pennsylvania, per stirpes. Article V I nominate, constitute, and appoint SCOTT J. OLIVER as Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint PAMELA LEREW Executrix of my Last Will and Testament. I direct that my Executor or successor Executrix be permitted to serve without bond and 1rJ:c:J, \ .~ ,~ .~ ~ ., ./'-.., "--,, . ?~ , - i , " . ~--,---,,,,-:,-_.:_--'~ ~ in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed ifliving. My Executor or successor Executrix shall receive reasonable compensation for services rendered to my estate. Article VI In addition to the powers conferred by law, I authorize my Executrix and successor Executrix, in hislher absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, - 3 - ~ 1-21- ___'~'_~_'------'---:-'_ - n'O_ u_ --('--:- , -/ ~- __.~ 'J~., ?,'>' ~ ".,'f:::;'- , \,>. 'j ':;:\ c " (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, BETTY J. OLIVER, hereby set my hand to this my Last Will and Testament, on ard 7 1999, at Harrisburg, Pennsylvania. ~.~~ BETTY . LIVER In our presence, the above-named BETTY J. OLIVER signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address '&n.uJa. (WJl '6'1'SSlrThcYY\.CU:> C+- tj curis bu.r3 /),t,..IlIO'l ~A;J-~) (,0 /;EIiJ'~n/;l_ 'R47" ),tiJ -rh(JYl1{}II. e:l-') J/nrvUohLJ-1 PI'} /7/0'7 - 4- g?t1 ""-, ,,- -~ - --_ -----'-___ T:;::-.~....,_:=:_:_'---j-'----.- ~ ( ,- -::~ ..; ? ' , - '"( x ~O -...:... _::-: ~~:-__~ ,i . .-"-~ "- I, BETTY J. OLIVER, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by BETTY J. OLlVE..5r the Testatrix on (2;~ r- 1999. ~~~ {J,~ ~~ BETTY 11 VER Notarial Seal Manelle F. Hazen, Notery Public Lower Paxton Twp.. Dauphin County My Commission Expires Sept. 23, 2002 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. &~(~ WItness ,1999. tru~j~ Itness /V, i2a<,Aamn~ , ~6 Notarial Seal Marlelle F. Hazen, Notary Public Lower Paxton Twp., Dauphin County My Commission Expires Sept. 23, 2002 - 5 - j/J? {J '-::; c ~ c , , , , -.cc -.~~-:.. ,,-' . ( ~ BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Oliver, Betty J No. 2002 01065 also known as Date of Death 11 /09/2002 Deceased Social Security No. 210269304 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/1Ne verify that the statements made in this inventory are true and correct. I/VNe understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Jan L Brown Scott J Oliver I.D. No.: 67993 Address: 845 Sir Thomas Court Suite 12 Dated 2/2/04 Harrisburg PA 17109 Telephone: 717-541-5550 Prudential Financial Inc (PRU) 39 shs x $29.82 Description Value 1,162.98 59.41 167.05 8.02 2,024.00 105.00 Total 184, 346.46 Johns Hopkins University Patient refund Capital BlueCross Coverage refund American Water U S Treasury; 2002 tax refund Commonwealth of Pennsylvania; 2002 tax refund (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Continuation of Inventory Oliver, Betty J 2002 01065 Page 1 Description of Inventory COHHONWEALTH OF PENNSYLVANIA ~D~ ,.,. BUREAU OF ZNDTVZDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. ZB06Ol HARRISBURG, PA 171Z8-0601 NOTTCE OF INHERITANCE TAX APPRAZSBHBNT. ALLONANCE OR DZSALLO#ANCE OF DEDUCT'rONS, AND ASSESSHENT OF TAX ON JOZNTL¥ HELD OR TRUST ASSETS ~EV-XS4S EX &FP ~ i r),. DATE 0Z-16-200q ~--" ....... ~ .... 0 ¥-~]ili-g ESTATE OF OLIVER BETTY J ~:~'~ DATE OF DEATH 11-09-ZOOZ FILE NUMBER 21 0Z-1065 COUNTY CUMBERLAND SCOTT J OLIVER '0~ FEB 13 P3 '.3~SN/DC 210-26-9~0q ACN 0~1102~6 2~8 CLARK ST Amoun4: Remi'l:'l:md LEMOYNE PA 170~;~,h:I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *~ REV-lSd8 EX AFP [01-03) NOTICE OF ZNHERZTANCE TAX APPRAZSENENT; ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS; AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 0Z-16-200~ ESTATE OF OLIVER BETTY J DATE OF DEATH 11-09-2002 COUNTY CUMBERLAND FILE NO. Z1 02-1065 S.S/D.C. NO. 210-26-950~ ACN 0Sl102q6 TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: BLUE CHIP FCU ACCOUNT NO. qqOSA TYPE OF ACCOUNT: ¢~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 07-06-1999 Account Balance 9,S05.21 NOTE: TO INSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Sub.~ect to Tax q,651.61 UPPER PORTION OF THIS NOTICE Debts and Deductions - .OO WTTH YOUR TAX PAYMENT TO THE Taxable Amount q,651.61 REGISTER OF WILLS AT THE Tax Rate }( .q5 ABOVE ADDRESS. MAKE CHECK Tax Due 209.$2 OR MONEY ORDER PAYABLE TO: "REGTSTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) INTEREST IS CHARGED THROUGH OZ-Zq-ZOOq TOTAL TAX CREDZT J .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUEl 209.$2 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 5.qO TOTAL DUE 21q.72 ~ XF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( XF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ~,~ ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. ~ SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2160 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 9160). PAYNENT: Oatach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. -- Hake 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-13lt). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special ZB-hour answering service for fores ordering: 1-800-162-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-667-3020 (TT only). OBJECTIOHS: Any party in interest not satisfied with the appraisement, allowance, or disallomanca of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. zaloz1, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors dlscovarad on this assessment should bo 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-ISO1) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 157. 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 (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1962 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000166. All taxes which became delinquent on or after January l, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20X . 000568 1987 9X . 000267 1999 72 . 000192 1983 I6Z .000638 1988-1991 llZ .000301 2000 82 .000219 1986 Ill .000301 1992 97. .000267 2001 97. .000267 1985 1t7. . 0003.56 1993-1996 77. .O0019Z Z002 62 . 00016~* 1986 lOX .000276 1995-1998 97. .000267 2003 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAllY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT, 28062E HAI(~tISBURG, PA 17128-0601 SCOTT J OLIUER 709 HERMAN AVE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS 'U~ i1F~~2 26 LEMOYNE PA 17043 .;l'. REV-1604 E% ~fP (O1-OS) • DATE 03-18-2004 ESTATE OF OLIVER BETTY J DATE OF DEATH 11-09-2002 FILE NUMBER 21 02-1065 COUNTY CUMBERLAND ':`, j :,'ESN/DC 210-26-9304 ACN 02154121 Amount Remitted 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 ~ ---------------------------------------------------------------------------------------------------------------- REV-1604 EX AFP (01-03) ~* INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS *~ DATE 03-18-2004 ESTATE OF OLIVER BETTY J DATE OF DEATH 11-09-2002 COUNTY CUMBERLAND FILE N0. 21 02-1065 S.S/D.C. N0. 210-26-9304 ACN 02154121 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5001951839 TYPE OF ACCOUNT: (X) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 05-05-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. ,00 TOTAL DUE * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) .00 X 0.500 .00 - .00 .00 X .45 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID PAYMENT: Detach the tap portion of this Notice and submit with your payment made payable to the name and address printed an the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, 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" CREV-1313). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-500-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oept. 280601, Harrisburg, PA 17128-0601, Phone (7171 787-6505. DISCOUNT: If any tax due is paid within three C37 calendar months after the decedent's death, a five percent (5%l 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. INTEREST: Interest is charged beginning with first day of delinquency or nine (9) months and one C1) 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 (6%l 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 far 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% .OD0192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2DD1 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 NUMBER 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 an the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEar. zsob2:~ INHERITANCE TAX HARRISBURG, PA 17128-0601 RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS REY-1604 E% ~FP (O1-OS) DATE 03-18-2004 ESTATE OF OLIVER BETTY J DATE OF DEATH 11-09-2002 FILE NUMBER 21 02-1065 COUNTY CUMBERLAND SSN/DC 210-26-9304 SCOTT J OLIVER ACN 03110246 248 CLARK ST Amount Remitted LEMOYNE PA 17043 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 ~ ---------------------------------------------------------------------------------------------------------------- REV-1604 EX AFP (01-03] ** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ~(* DATE 03-18-2004 ESTATE OF OLIVER BETTY J DATE OF DEATH 11-09-2002 COUNTY CUMBERLAND FILE N0. 21 02-1065 S.S/D.C. N0. 210-26-9304 ACN 03110246 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: BLUE CHIP FCU ACCOUNT N0. 4405A TYPE OF ACCOUNT: (X) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 07-06-1999 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due .00 X 0.500 .00 _ .00 .00 X .45 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN A80VE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE ^ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the tap portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested an 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 or from the Department's 24-hour answering service for farms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY TD: questions regarding errors contained an this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone C717) 787-6505. DISCOUNT: 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. INTEREST: Interest is charged beginning with 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 (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% .OD0247 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% .OOD247 2003 5% .OD0137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) 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. RE'J-1470 EX (G88) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL. TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER BETTY J OLIVER 2102-1065 REVIEWED BY ACN Phyllis Hoch 02157121,03110246 ITEM SCHEDULE Np. EXPLANATION OF CHANGES ADJUSTED ABOVE AC N'S TO ZERO. REPORTED ON PROBATE RETURN. Row Page 1 ~/ ~` BUREAU OF INDIVIDUAL TAXES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17126-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX QEV-1547 IX AFP (01-03) j={s .:_ DATE 03-22-2004 ;~ _ ESTATE OF OLIVER BETTY J DATE OF DEATH 11-09-2002 FILE NUMBER 21 02-1065 ~O4 "~1 i .~~UNTY C'iHE; ~ t? CUMBERLAND JAN L BROWN , ACN 101 JAN L BROWN & ASSOCS Amount Remitted 845 SIR THOMAS CT 12 t,;• HBG PA 17109(;l'li~:. -.: 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 ~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF OLIVER BETTY J FILE N0. 21 02-1065 ACN 101 DATE 03-22-2004 TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAI SED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) ~1) 18 0,8 20.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) C2) 1,162.98 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) C4) .0 0 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 2,363.48 tax payment. 6. Jointly Owned Property (Schedule F) (6) 41,432.61 7. Transfers (Schedule G) (7) 202,574.09 8. Total Assets fig) 428,353.16 APPROVED DEDUCTIONS AND EXEMPTIONS: 17,117.03 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 628.56 11. Total Deductions I11) 7 7 .745. F:9 12. Net Value of Tax Return C12) 410,607.57 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) C13) .00 14. Net Value of Estate Subject to Tax C14) 410,607.57 NOTE: If an assessment was issued previously, lines 14, 15 and/or 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 C15) • 00 X 00 _ . 00 16. Amount of Line 14 taxable at Lineal/Class A rate c16) 410,607.57 X 045 . 18,477.34 17. Amount of Line 14 at Sibling rate C17) .00 X 12 _ .00 18. Amount of Line 14 taxable at Collateral/Class 8 rate C18) •00 X 15 _ .00 19. Principal Tax Due c19)= 18,477.34 rwx roenrre. PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 02-03-2003 CD002138 921.05 17,500.00 02-04-2004 CD003538 1.33- 57.66 TOTAL TAX CREDIT 18,477.38 BALANCE OF TAX DUE .04CR INTEREST AND PEN. .00 TOTAL DUE .04CR ~ 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" CCR), 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) rate 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 portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF RILLS, AGENT REFUND CCR): A refund of a tax credit, which was mat 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, or 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 Dersonal 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. 260601. 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. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent C5%) discount of the tax paid is allowed. PENALTY: The 15Y. 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, ar 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 (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 near to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 throuah 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~~ 20% .00~ X9$8-1991 ~~ ~ L 0~ 9% .0~ 1983 16% .000438 1992 9% .000247 2002 6% .000164 1984 11% .000301 1993-1994 7% .000192 2003 5% .000137 1985 13% .000356 1995-1998 9% .000247 2004 4% .000110 1986 10% .000274 1999 7% .000192 1987 10% .000274 2000 7Y. .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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. Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/24/2004 OLIVER SCOTT j 248A CLARK STREET LEMOYNE, PA 17043 RE: Estate of OLIVER BETTY j File Number: 2002-01065 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the A24ENDMENTS TO SUPREME COURT ORPHANs, COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent,s death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 11/09/2004 Your prompt attention to this matter will be appreciated. Thank You. rel~y, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS BETTY J. OLIVER : CUMBERLAND COUNTY, PENNSYLVANIA : NO. 21-2002-1065 PRAECIPE TO WITHDRAW FROM REPRESENTATION TO: Register of Wills Kindly remove my appearance as attorney of record for Scott J. Oliver, Executor for the Estate of Betty J. Oliver. Respectfully submitted, Date arielle ~. l~Iazen,~E~q. PA I.D. 68003 Law Office of Marielle F. Hazen 2000 Linglestown Road, Suite 303 Harrisburg, PA 17110 (717) 540-4332 JRD/June 30, 1992/17858 In Re: Estate of Betty J. Oliver : ORPHANS' COURT DIVISION Late of Lemoyne Borough : COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY Estate No.: 21-02-1065 : PENNSYLVANIA : : NO. 21-02-1065 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Scott J. Oliver Counsel for Personal Representative: Date of Decedent's Death: 11/09/2002 Date of Delinquency Notice: 12/10/04 The undersigned, Glenda Farner-Strasbaugh, Clerk of Orphans' Court, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on September 27th, 2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 12/10/04 Glenda Farner Strasbaugh Clerk of the Orphans' Court Distribution: Personal Representative Counsel for Personal Representative Estate File A hearing is schedule at in Courtroom No. 3. If the Status Report is filed prior to the hearing date, the hearing will automatically be cancelled. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Betty d Oliver Date of Death: 11/09/2002 Will No 2002-01065 ^dmin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate' 1.State whether administration of the estate is complete: Yes X No ~ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court ? Yes No X b. The separate Orphans' Court No. (if any ) for the personal representative's account is' c. Did the personal representative state an account informally to the parties in interest ? Yes ~ No ~ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report_~/....~/. Entire estate passes to sole beneficiarY~~ ~.~/ / is also the personal representative. ~ /~ //~/--/ Date: 10/26/2004 ~'~"// //- / y/~~-~ Signature ~/ v - / Scott J Oliger zo Name (Please type or print ) ~- 248 Clark Street ~" Lemoyne pA 17045 Address (717) 763-7354 Tel. No. .:--~ Capacity: X Personal Representative Counsel for personal representative