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HomeMy WebLinkAbout07-12-13 � :° pennsylvania HUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANLE TAX ; DEPARTMENT OFREVENUE INHERITANCE TAX oIVISIDN , APPRAISEMENT, AILOWANCE OR DISALLOWANCE . . PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1540 IX AFP a2-1D HARRISBURG PA 1]128-0601 OINTLY HELO OR TRUST ASSETS RECOP,DEC� �F"�CE OF' REGISi�Ii� UF 1��ii..I_S DATE 07-08-2013 ESTATE OF JULIUS EDWIN A p�77 t DATE OF DEATH 03-26-2012 �t1�,7 ���_ 12 1 I I 2 ��I FILE NUMBER 21 12-0429 COUNTV CUMBERLAND SSN/DC SUSAN wLS��LEftK Qt= acN 13125833 MARGARET ORPNANS� COUK) APPEAL BV DATE:09-06-2013 3 V I C TO R I A ylqx�B���p�� �p p�ti (See reverse side under Objections) CAMP HILL G� 1')011-1726 Amount Remftted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SpUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F ---------'-----------""-------'-'---------------'----'--'--"--------"'-----'---"------� REV-1548 EX AFP C12-12J NOTICE OF INHERITANCE TAX APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE OF UEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: JULIl1S EDWIN A DATE �F DEATH:03-26-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0429 S.S/D.C. NO. : ACN: 13125833 TAX KETURW- WAS: EX) ACCEPT�ED- AS FILED O CHANGED JOINT OR TRUST ASSET I.NFORMATION F-INANCIAL INSTITUTION: BANK OF AMERICA NA ACCOUNT NO. : 68100405576442 TYPE OF ACCOUNT: OSAVINGS O CHECKING ( JOTRUST C )TIME CERTIFICATE DATE ESTABLISHED 07-22-2CQ2 Accoun�t Balance .00 NOTE: TO ENSURE -PROPER CREDIT TO Percent Taxable X 0.333 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax •-�0 UPPER PORTT.-ON OF THIS NOTICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount • 00 REGISTER OF WILLS AT THE Tax Rate x • 00 ABOVE AQDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE 70: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .OU BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS DATE, SEE REVERSE FOR CALLULATION OF ADOITIONAL INTEREST. � �� IF TOTAL DUE IS REFLEGTED AS A "CREDIT^ (CR7, VOU MAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTILE: To Fulfill the �eGUirements of Secfion 2140 of the Inheritante antl EsYate Taz Act� AcY 23 of 2000. (72 P.S. Section 9140). . PAVMENT: DeYach Yhe Yoo aorYion of this notice and submit with your Daymenk to the Register of Wills D�inted on the reverse side. Make check or monev order payable to: Regisker of Wills. Agent. Pailure ko vaY khe LdX, ink¢rest antl penalty tlue may result in kha filing of d lien in ihe aOProoriake countY or the issuance of an Orphan's Lourt cikat3on. REFUND (CR): A refund ot a tax c�edit, which was nok requested on the tax reYUrn, may be reouesYetl bv comvleting an "Application for Refuntl of Pennsvlvania lnheritance and Estate Tax" (REV-1313). AOOlications are available from Yhe Oeoarkmenk's Web site aY wr.revenue.state.oa.us, anv Register of Wills or Revenue District Office or from khe Department'S 24-hour answerinB service: 1-800-362-2050; services for iaxoavers rifh special hearing and/or 50eaking neetls: 1-B00-44]3020 RT only). OBJECTIONS: AnY Darty in interest not sakisfietl vikh the appraismentr allowance or tl3sallowance of tletluctions or assessment of tax (inclutling Aiscount or interesU as shown on kh3s notice mav obiect w3i�in 60 tlavs ot the date of �eteipt of this notice bv: A) Protest to the PA Deoartment of Revenue� Board of Aoueals bY filing a or-otest online at ww.boardofaooeals.state.va.us on or before the 60-tlay aooeal oeriod expires. In order for an eleckron3c proiest fo be valitl', you musk receive a conHrmation number antl orocessetl tlate from the Board of Ap0ea15 Web site. You may also send a rritken protesk Yo PA Oeoartmenk of Revenue, Boartl of Appeals, PO Box 281021, Harrisburg, PA 1]128-1021. Petikions may not be faxetl; or B) Eleck to have the matter determinetl at the autlik of th= personal reoresenkaYive accounY; or ADMIN- C) ApDeal to the Orohans' Court. ISTRATIVE CORRECTIONS: Factual errors tlfsrovered on this assessment should be adtlressetl in writing to: PA Deparkment of Revenue� Bureau of Intlivitlual Taxes, ATTN: Post Assessmenk Reviev Ilnit, PO Box 280601r Harrisburg, PA 1�128-0601 or call (11]) ]B]-6565. See Page 4 of "Inskructions for Snherikance Taz ReYUrn for a ResitlentDecedenY^ BEV-150ll for an exolanation of atlm9n3strak3velv correctable errors. DISCOUNT: If anv tax due is naid viThin three calendar months atter the decedent•s death, a five oercent discount of the t� oaid is allowetl. PENALTV: ihe 15 oercenk tax amnesYV rwn-oarficipaYinn oenalYy is compuketl on the Yatal of khe Yax antl interesY assessetl antl not uaid before Jan. 18. 1996. the first tlav after-the entl of the tax amnastv oeriotl. Th3s non-oarticioat3on penalty is aDOealable in the same manner and in the the same time period as vou would-:aoeal the taz antl interest thak has been assessetl as indicatetl on this notice. INTEREST: Interest is chargetl beginnin9 wiYh firsk tlay of tlelinquency or nine months antl one day from the date oF tleath fo the tlaYe of oavmenY. Taxes which became tlelinquent before Jan. 1, 1982. bear inkerest at the rate of six oercent per annum calculated at a tlaily raie of 0.000164. All taxes �hich became tlelinuuent on or after Jan. 1, 1982 w311 bear interesY at a rate which varies from year to year vith the rate announced bv the PA Deoartment of Bevanue. Rates for 1982 Yhrough 2006 can be fountl in khe Pennsylvania Resitlent Instruction Booklet (REV-1501), the Pennsvlvania Non-Resitlent Instructian Booklet (REV-1]36) or on the Oepartment of Revenue Web site ww.revenue.state.pa.us. The apolicable interest rates for 200] threueh 2013 are: Interest Dailv Interest Dailv Inierest Oailv Year Hate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 ]% .000192 2009 5Y. .00013] 2030 4Y. .000110 2011-2013 3Y. .000082 Interesi is calculaketl as follovs: INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF MYS OELINpUENT X DAILY INTEREST FACTOR Anv notice issued afker the tax becomes tlelinouent will refleck an inkeresk calculation to 15 tlays bevond the date of the assessment. If oavment is matle after the inYeresY comoutation date shown on the nokice, aAtlifional interesk must be calculatetl. ��] pennsylvania BUREAU OF INDIVIDUAL TAXES ' NOTICE OF INHERITANCE TAX ��i OEPARTMENT OFREVENUE POH00%T28o6 1� DIVISION R EC 0 APPDELIJICTIONS,AANDWASSESSMENTSOFLTAXNON REV-154H DI AFP (1242) HARRISBURG PA ]7128-0601 RE�'Rd�S uhd�t�t�aF�o OR TRUST ASSETS SrER Qp �71LLS DATE o�-os-zoia f�rl'1 J�fI. �� �m � ESTATE OF JULIUS EDWIN A � U� � � `r DA7E OF DEATH 03-26-2012 2 7 FILE NUMBER 21 12-0429 �LE�K COUNTY CUMBERLAND �� SSN/DC MARGARET s �u�ius �RPHANS' C�(��r ACN 13125835 3AVICTORIA Wqy �UMBER�qND Cp., P� (SeeEe�ersesrderndrObj ction,c)3 CAMP HILL PA 17011-1726 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 7HIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F '--------'--'-"--"-'---'------"----'--------'------'------'--------'-------'--- REV-1548 EX AFP (12-12J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISAILOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELU OR TRUS7 ASSETS DATE: 07-OS-2013 ESTATE OF: JULIUS EDWIN A DATE OF DEATH:03-26-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0429 S.S/D.C. NO. : ACN: 13125835 TAX RETUR�N WAS: (X) ACCEPTED AS FILED- C ) CHANGED JOINT -OR TRUS7 ASSET INFORMATION FINANCIAL INSTiTUTION: BANK OF AMERICA NA ACCOUNT NO. : 68100405576459 TYPE OF ACCOUNT: OSAVINGS O CHECKING C b THUST OTIME CERTIFICATE DATE ESTABLISHED 07-22-2002 Accavnt Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.333 VOUR ACCOUNT, SUBMIT THE Amoun�t Suhject to Tax .0�0 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •00 WITH VOl1R TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due • �0 OR MONEY ORDER PAYABLE T0: "REGLSTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) qMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS UATE, SEE REVERSE FOR CALCULATION OF ADOITIONAL INTEREST. � `C� IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), VOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF T1iIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill khe �equiremenYS of Seckion 2140 of the Inherikance antl EstaYe Tax Aci. AcY 23 of 2000. C72 P.S. Section 9140). PAYMENT: DeYach Yhe kop oorkion of Yhis nokice antl svEmiY wikh your ommenk Yo fhe Reg3sYer of W311s orinYetl on Yhe reverse sitle. Make check or monev order pavable Yo: Re9isYer of W3lls, Fgent. Failure to oav the tax. interest antl oenaltv tlue mav result in the filing of a lien in the avorouriate countY or the issuance of an Orohan's Court citation. REFUNO (LR): A refuntl of a tax metlitr vhich was nok requestetl on th¢ tax return, may be �equested bY completing an "Application for Refund of Pennsvlvania lnheriYance antl EsiaYe Tax° (REY-1313). Aooliwtions are available f�om the OeOartment•s Web site at www.revenue.state.oa.us, anv Regisier of Wills or Revenue Oiskrict Office or from ihe Devarkment's 24-hour ansvering service: 1-800-3624050; servites for taxpavers with special hearing antl/or soeak3ng neetls: 1-800-44]-3020 (TT only). OBJELTIONS: Any party in inkerest nat satisfied with the aporaismeni, allovance or tlisallwance of tletluctions or assessment of tax (inclutline tliscount or inte�est) as shown on this notice mav obiact rithin 60 tlavs of the tlate of receipt of this notice bv: F) ProYesY to-SFe PA OeOaMmenk of Revenue, Boartl ot Appeals bv filing a_protest online ak vw.boar�ofaooeals.state.pa.us on or�before khe 60-day aD0ea1 period ezpires. In ortler for an electronic protest to be valitl, vou musk receive a confirmakion number antl processetl date from the Board of Aooeals Web s3te. You mav also sentl a vrikken orotest to PA Ueoartment of Revenue. Boartl of AOOeals. PD Box 261021. Harrisbur9. PA 171284023. Pet9Y3ons mav not be faxetl; or B) Eleck to have the matter dekermined at the audit of the oersonal reoresenYaYive accounk; or ppryIN- C) Aooeal ko khe Orphans• CouM. ISTRATIVE CORRECTIONS: Factual errors tl3scoveretl on this assessment shonid be addressad in writing to: PA DeoarYmenY of Revenue. Bureau ot Individual Taxes, ATTN: Posk Assessment Reviw+ Unit. PO Box 2806D1. Harrisbur9. PA 17128-0601 or call C�I7J 787-6505. See Pa9e 4 of "InskrucYions for Inheritance Taz Return for a Resident DecetlenT" (REY-I301) for an explanation of administrativelv correckable errors. DISCOUNT: If anv kax due is paitl within three caYendar months aFter the tlecetlenY's tleak�, a five percent tliscount of !he tax oaitl is allowed. PENALTY: The 15 Oercent tax amnestv non-oarticioation oenalky is comDUtetl on the total of th¢ t� and interest assessed anE nok oaiC before Jan. 18, 1996. the first dav after the entl of khe kaz amnesty Deriotl. This non-Da�ticipation oenalYV is aooealable in the same manner and in Ihe the same Y3me per3atl as vou woultl aooeal. the tax and interesT that has been assessetl as intlicaYetl on this notice. INTEREST: Inieresk is chargetl beginning with firsY tlav of tlelinquency or nine months and one dav from Yhe tlate of tleath to khe date of oavment. Taxes vhich became delinpuent before Jan. 1, 1982. bear 3nYerest at She rate of six Dercent per annum calculaYetl at a Eaily rete of 0.000164. All Yazes vhich became Eelinquent on or after Jan. 1. 1982 will Eear inYerest ai a rake which varies-from vear ko vear w3Yh Yhe rate announcetl by the PA Department of Revenue. Bates for 1982 khrough 2006 can be found in the Pennsvlvan3a Resitlent Instruction Booklet BEY-130ll, the Pennsvlvan3a Non-Resitlent Instruction Booklet (REV-1736) or on ihe OeoarYmenY of Bevenue Web site r evenue.state.oa.us. The apolicable inYerest rates for 200] throueh 2013 are: Interest Daily InYerest Uaily Interest Danlv Yea� Rate Factor Year Rate Factor Year RaYe Factor 200] 8Y. .000219 2008 ]% .000192 2009 5Y. .00013] 2010 4Y. .000110 2011-2013 3Y. .000082 Interesk is calculated as follo�s: INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF MYS DELINpUENT X MILY INTEREST FACTOR Anv notice issuetl affer khe t� becomes delina�ent will reflect an interesk calculation fo 15 tlays beyontl khe dake of the assessment. If oayment is matle aft¢r the interest computation tlake shown on the nokice, atlditional interest must De calculaYetl. [��J pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX �7� INNERITANCE TA% OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE Pa BOX 280601 RECORDED PFp�nU4TI0NS, AND ASSESSMENT OF TAX ON REV-1548 fX AFP U2-12) N/+RRISBURG PA 17128-0601 � ���CY HELD OR TRUST ASSETS flEGISTER Or" Nf���s DATE 07-08-2013 1�i3 JUI. 12 P� 2 �� ESTATE OF JULIUS EDWIN A DATE OF DEATH 03-26-2012 FILE NUMBER 21 12-0429 CLERY pp COUNTY CUMBERLAND SSN/DC SARA sor+vORPHANS� �Q�J�T ACH 13125834 MARGARET CUMBERLAND (;p,. P� APPEAL BY DATE:09-06-2013 3 VICTORIA WAY (SeereversesideunderObjections) CAMP HILL PA 17011-1726 Amount Remitted . MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS � --"--'-------'------------'-""-'-'---'-----'--'----------------'-------'--'-'---"'----- REV-1548 EX AFP C12-12) NOTICE OF INHERITAHCE TAX APPRAISEMENT. ALLOWANCE OR OISALLOWANCE OF DEDUCTIONS, AN� ASSESSMENT OF TAX ON JOINTLV HELD OR 7RUS7 ASSETS DATE: 07-08-2013 ESTATE OF: JULIUS EDWIN A DATE OF DEATH:03-26-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0429 S.S/D.C. NO. : ACN: i3125834 TAX RETURN� �WAS: (X) ACCEPTED AS FL-LED' O 'CHANGED JO'INT OR 7RUST ASSET INFORMATION FINANCIAL INSTITUTION: BANK OF AMERICA NA ACCOUNT NO. : 68100405576442 TYPE OF ACCOUNT: OSAVIN6S O CHECKING C70TRUST OTIME CERTIFLCATE DATE �ESTABLISHfD 07-22-2002 Acco�nt Balance •-00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0�.333 VOUR ACCOUNT, SUBMIT THE Amount Subject to Tax • 00 UPPER PORTION OF THIS NOTZCE Debts and Deductions ' • 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount . 00 REGISTER OF WILLS AT THE Tax Rate x . 00 ABOVE ADDRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAYABLE TD': "RE6ISTER OF WILL.S., AGENT." TAX CREDITS: PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAID OATE NUMBER INTEREST/PEN PA[0 (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 70TAL DUE .00 w IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF AUDITIONAL INTEREST. � .IY-Y IF TOTAL OUE IS REFLECTED AS A •'CREDIT" CCR), YOU MAY BE DUE A REFUND. r1i 1 SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. � V� PURPOSE OF NOTICE: To fulfill the requirements ot Section 2140 of the Inheritanc¢ and Estat¢ Tax Act. A<t 23 of 2000. (72 P.S. Seckion 9140). PAYMENT: DeYach Yhe Yop portion af Yhis notice antl submiY with your omment ko the RegisYer of Wills prinYetl on Yhe reverse s3tle. Make check or manev ortler payable ko: Re9isker af W311s, Agent. Fa31ure Yo oav the tax, interesi antl oenalYV due nay resulY in the filing of a 13en in Yha avaropriaYe countv or the issuance of an Orphan•s Court citation. REFONU (CR): A refund of a tax credit. rhich was not reauested on the tac return, mav be requesYed bv comolet3n9 an "AOO13cation for Refund of Pennsylvania lnheritance antl Eskate Taz° (REV-1313). AODlications are available from the Oepartment's Web s3ke aT wv.revenue.state.pa.us, any Register of Wills or Bevenue Oiskrick Office o� f�om the �epartment's 24-hour answerine service: 1-BOD-362-2050; services For taxoavers with snecial hearing and/or speaking neetls: 1-800-44]-3020 RT on1Y). OBJECTIONS: Any Oarty in interest not satisfied rith the aporaisment, allowance or tlisallovance of tletlucfions or assessment of tax (inclutling tliscounk or intereSU as shown on this notice mav obiect w3thin 60 davs of the daYe of recei0t of this noki<e bv: A) ProkesY ko the PA �e0artment of Revenue. Board of Appeals bv filing a orotest onl3ne ak vw.boartlofappeals.skate.0a.us on or before the 60-dav aooeal oeriotl expires. ' In ortler for an elactron3c proTesk to be valitl, you must receive a confirmation numbe� and processetl tlate From the Board of Aooeals WeE sike. You may also send a v�itten Orotest to PA Oepartment of Revenue, Board of Aooeals. PO Box 281021, Harrisburgr PA 1]128-1021. Petitions may not be faxed; or B) Elect to have the maLter tleYermined at khe autlit of the Oereonal represenkative acrount; or ADMIN- C) ADOeal to the Orphans' Court. ISTRATIVE CBRRECTIONS: FacYUal errors discovered on this assessment shoultl be atltlressetl in vHYing ko: PA Oeoarkment of Revenue, Bureau of Individual Taxes. ATTN: Post Assessment Review Unit. PO Box 260601, HarrisEUrg, PA 11128-0601 or call (717) 787-f505. See Page 4 of "Instructions for Inheritanw Tax Return for a Resident Decetlent^ (REV450ll fo� an explanation of atlminisYrativelv correctaEle errors. OISCOUNT: If any tax tlue is�paitl wikhin three calendar months after khe decetleni's tltaYh, a five percent tliscouni of th¢ tax oaid is allowed. PENALTY: The 15 percent tax amnestv non-oarticipakion Oenalty is com0uted on the total of the tax antl interesY assesseA and nok paid before Jan. 18. 1996, khe Hrsi day after khe entl of the taz amneStY Oeriod. This non-oartic3oaYian Oenalty is aOCealable in She same manner antl in The the same time oeriod as You would appeal the tax antl inYeresY YhaY has been assessed as indicated on this not3ce. INTEREST: Inierest 3s chargetl beginning rith Firsk daY of delinauencv or nine monYhs antl one tlay from the Eate of tleath ko Yhe tlaYe of Dayment. Taxes which became delinauent Eefore Jan. 1. 3982, bear interest at tha rata of six oercenk oer annum calculated ak a dailY rate of D.000164. All kaxes vhich became delinnuent on or afYer Jan. 1, 1982 will �ear interest at a rate which varies from year ko year wikh the reSe announced bv the PA DeoartmenY of Revenue. Rakes for 1982 Yhrough 2006 can be Fountl in Yhe Pennsvlvania Resitlent Inst�uction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (ftEV-1736) or on Yhe Oepartment of Revenue Web site rrw.revenue.staYe.oa.us. Tha aoolicable 3nkerest rates for 200] throvah 2013 are: ♦ Interest Dailv Interesk OailY Interest Daily Vear Rate Factor Vear RaYe FacYOr Year Rate Factor 2D07 B% .000219 2008 7Y. .000192 2009 5% .000137 2010 4Y. .000130 2011-2013 3% .D00082 Interest 3s calculatetl as follows: INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF MYS DELINpUENT X MILY INTEREST FACTOR Anv notice issued after the taz becomes Eelinquenk will reflect an interest calculaY3on Yo 35 tlavs bevontl khe tlate of Yhe assessment. If oavmenY is made after khe inieresk compukation date shown on Yhe notice, additional 3nterest must be calculated. � , pennsylvania BUREAU OF INOIVIOUAL TAXES NOTICE OF INHERITANCE TAX ,t DEPARTMENT OFREVENIIE INHERITANCE TAX OIYISION APPRPA�IS, EMENT� ALLOWANCE OR OISALLOWANCE - - - REy�1548 IX AFP (12-iD PO BOX 280601 RECORDc� �����'V�T�FlS, AND ASSESSMENT OF TAX ON HARRISBURG PA 1]128-0601 ����STL:� O� i��LIfI�� HELD OR THl1ST ASSETS L DATE 07-08-2013 rU13 ��1. 12 Pf� 2 2y DATETOFODEATH 03L26S2012 EDWIN A FIILE NUMBER 21 12-0429 CLERK OF COUNTY CUMBERLAND MARGARET s �u�iu9RNHANS� COURT SSN/DC ACN 13125832 MARGARET GUMBERLAPJ[j GO., PA APPEAL BV DATE:09-06-2013 3 V I CTO R I A WAY (See reverse srde under OfijecHons) CAMP HILL PA 17011-1726 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 GOURTHOUSE SpUARE CARLISLE PA 17013 CUT ALONG TNIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � '-----'----'------------------------'-----'------"'----------"'--"'-----------------'-" REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: JULIUS EDWIN A DATE OF DEATH:03-26-2012 COUNTY:CUMBERLAND �FILE NO. : pl 12-0429 S.S/D.C. NO. : ACN: 13125832 TAX RETURN WAS: CX). ACCEPTED AS FILED O- CHANGED J"OINT OR TRUST ASSET INFORMATION FINANCLAL INSTITUTION: BANK OF AMERICA NA ACCOUNT NO. : 68100405576442 TYPE OF ACCOUNT: t )SAVINGS C ) CHECKING ( p TRUST OTIME CERTIFICATE DATE ESTABLISHED 07-22-2002 Account Balance •�0 NOTE: TO ENSllRE -PROPER CREDIT T� Percent Taxable X 0.333 YOUR ACCOUNT, SUBMLT THE Amount Sab�-ect to Tax •�� UPPER PORTION OF THIS NOTICE Debts and Deductions ' •�� WiTH YOUR TAX PAYMENT TO THE Taxable Amount •�0 REGISTER OF WILLS AT THE Tax Rate Y .00 ABOVE ADDRESS. MAKE CHECK Tax Due • 0� OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGEhT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) p„OUNT PAID DATE NUMBER INTEREST/PEN PAID CJ TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE . 00 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIDNAL INTEREST. � ,[\.�Y IF TOTAL OUE IS REFLELTED AS A ^CREDIT^ (CR), VOU MAY BE DUE A REPUND. r`1/�.�1 SEE REVERSE SIDE �F THIS FORM FOR INSTRUCTIONS. y�� PURPOSE OF NOTICE: To fulfill the requiremenks of Section 2140 of Yhe Inheritance antl EstaYe Tax Act. Act 23 of 2000. (]2 P.S. Section 9140). PAYMENT: Detach ihe ko0 oortion of khis noiice and submit viYh vour payment to the Reg3ster of Wills vrinted on the reverse sitle. Make check or monev oreer paYabl¢ to: Regisker of Wills. A9ent. Failure to oay Yhe tax, interest antl oenalty tlue maY result in the filing of a lien in the aoProOriate countv or the issuance of an Orohan's Court citation. REFUND (CR): A refunC of a taz credit, wh3ch was nok requestetl on Yhe taz retu�n, mav be recuesked by completing an "AOplication For Refund of Pennsvlvania lnheritance and Estate Tax^ BEV-1313). Aoolicat3ons are available from ihe Deoartment's Web siYe ak wv.revenue.siate.pa.us, aM Register of Wills or Revenue Distr3cY Office or trom the DeOartment's 24-hour ansverin9 service: 1-800-362-2050; services for taxoavers wikh special hearing antl/or soeakine neetls: 1-800-44]-3020 (TT onlv). OBJECTIONS: Any partv in inYerest not satisfietl vikh the aDnraisment, allowance o� disallwance of tletluctions or assessment ot tax (incl�tling discount or interest) as shown on this notice mav object within 60 tlavs of khe date of receipY of this notica bv: A) Protett to—the PA Departmeni of Revenue, Board oF Appeals by filing a orokest online at vv�a.boardofaooeals.state..na.us on or before the 60-tlay apoeal oeriod exoires. In ortler For an electronic Drotest to be valitl, you must receive a confi�mation number antl p�ocessed tlate from the Board of Aoaeals Web si-te. You may also send a rrikken protest to PA Department of Revenue� BoarA of Appeals. PO Boz 281021, Harr3sburgr PA 1P128-1021. Petitions mav not be faxed; or B) Eleck_to have the matter tleYermined at the auAit of tha oersonal representative acco�n�t; or AOMIN- CJ Apoeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Fackual errors tl3scoveretl on this assessment should be adtlressetl in writing- to: Pk pepartmenY. of Revenue. Bareau of Indivitlual Tazes, ATTN: Post Assessment Review Unik, PO Boz 280601, Harrisburg. PA 17128-0601 or call O1]) ]87-6505. See Page 4 of "Inskructions for InheriYance Tax Return for a Besitlent Oecedenk" (REV-15-0ll tor an ezolanation of atlm3nistratively correcfaEle errors. DISCDUNT: If any tax due 3s paitl within three calendar months after Yhe tletedent's Eeath, a five percenY tliscount of the Yaz oaid is alloved. PENALTY: The 15 percenk taK amnesiv non-Darticipafion oenalty is comouketl on the total oF the kaz and interesk assessed and not Oaid before Jan. 18. 1996, the first dav atker khe end of khe tax amnesty period. This non-Oa�ticipafion penaltv is aooealable in the same manner and in khe the same tima oeriotl as you woultl appeal the t� and inierest that has been assessetl as indicafetl on this notice. INTEREST: InYerest is charged beginnine �iM f3rsk Eap of delinoumcy or nine monMS antl one dav � from Yhe tlake ef death Yo ihe date of oavment. Taxes which became delinnuank before Jan. 1. 1982, bear inYerest at the raYe of six Oercent oer annum calculatetl ak a dailv rate of 0.000164. All tuas which became del3nquenk on or after Jan. 1, 1982 will Eear interest af a rake vhich var3es from year to vear vith the rate announcetl by tha PA Deoarkment of Revenue. Rates for 1982 through 2006 can be fo�ntl in the Pennsvlvania ResitlenY Instruction Booklet (REV-1501), the Pennsylvania Non-Resident InstrucYion Booklet BEV-1736) or on khe Oeoartment of Revenue Web sike ww.revenua.stake.oa.us. The. apOlicable 3nkerest retes for 200] through 2013 are: Inkerest Dailv InYe�¢st Oaily Interesk Oaily Year Rate Fackor Year RaYe Factor Year Rake Fackor 200] 8'/. .000219 2008 ]Y. .000192 2009 5Y. .000137 2010 4% .ODO110 2011-2013 3Y. .000082 Interest is calculatetl as follows: INTEREST = BALANCE OF TAX IINPAIO X NUMBER DF �AYS DELINVUENT X DAILY INTEREST FACTOR Any notice 3ssuetl after the fax becomes del3nouent will reflecY an interest calculakion to 15 tlavs bevontl khe date of the assessment. If Dayment is matle afker the interest computat3on dafe shonn on the notice, adtlitional interesk must be calculatetl. _. _ . ___.. . . [ i�] pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX ���7 INNERtTaNLE TaX oIV]SIaN APPRAISEMENT, ALLOWANCE OR DISALLOWANCE � DEPARTMENTOFREVENUE PO BOX 2H06o1 OF DEOUCTIO!!S, AND ASSESSMENT OF TAX OH REV-1548 EX AFP (12-12) HARRISBURG PA i»zs-osoi RECORDED �OINTLY HELD OR TRUST ASSETS OF�ICE OF� DATE 07-OB-2013 REGIS7E(� Of !�'lLLS ESTATE OF JULIUS EDWIN A DATE OF DEA7H 03-26-2012 7013 JUf. 12 P�1 2 2y FI�E NUMBER 21 12-0429 COUN7Y CUMBERLAND SSN/DC SARA SONY CLERK OF� ncH 13125837 MARGARET ORPHANS� COURT APPEAL BY DATE:09-O6-2013 3 VICTORIA �BERLAPJD ,r,(� p (SeereversesideunderObjections) CAMP HILL PA ll011=1'�2� Amount Remitted MAKE CHECK PAVABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F -------'-----'-'--'--'--'-'--'--'-'-------""'--'----------'-----------------------'------ REV-1548 EX AFP C12-12) NOTICE OF INHERITANCE TAX APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: JULIUS EDWIN A DATE OF DEATH:03-26-2012 COUNTY:CUMBERLAND FILE NO. : pl 12-0429 S.S/D.C. NO. : ACN: 13125837 TAX RETURN WAS: CX=) ACCEPTED AS FLLED O CH�ANGED JOINT OR TRUST ASSET I�NFORMATION FINANCIAL INSTITUTION: BANK OF AMERICA NA ACCOUNT NO. : 68100405576459 TYPE OF A'CCOUNT: ( )SAVINGS ( ) CHECKING ( 70TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 07-22-2002 Account 9alance •D0. NOTE�:- TO ENSURE PRDPER CREDIT TO Percent Taxable X 0 .333 VOUR ACCOUNT, SUBMIT THE Amount Subject Yo Tax • 00 UPPER- PORTIO�N� OF THIS NOTICE -D�ebts and Deductions ' • 00 WITH YOUR TAX PAVMENT TO THE Taxable Amount • 00 REGISTER OF WILLS AT THE Tax Rate x • 00 ABOVE ADDRESS. MAKE C.HECK Tax Due • 00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS. AGENT:" TAX CREDITS: PAYMENT RECEIPT DISCOUNT (t> qMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 IN7EREST AND PEN. .00 TOTAL DUE .00 e IF PAID AFTER THIS DATE, SEE REVERSE FOR LALCULATION OF ADDITIONAL INTEREST. � �f� IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), VOU MAY BE DUE A REFUND. �,� SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PUBPOSE OF � � NOTILE: To fulfill khe reQUi�ements of Section 2140 of Yhe Inherikance and Estake Tax Act. Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Oekach the toD Oortion of this notice and submit v3th your payment to the Registe� ot Wills printed on Yhe reverse sitle. Make check o� monev order oavable Yo: Register of Wills, Agent. Fa33ure So pay the Yaxr interest and penaltv due mav resulk in khe filing of a lien in the a00ro0riate counYV or the issuance of an OrDhan's Court citation. REFUND (CR): A refund of a Y� cretlik� which vas not reauested on The Saz refurn� may be requested br completing an "Appliwtion for Refund of Pennsrlvania lnheritance and Esfate Tax^ (REV-1313). Aoolicakions are available from the DeDartment's Web site at ww.revenue.siate.oa.usr arry Register of Wills or Bevenue 03strici Office or from the Denartment's 24-hour answering service: 1-800-3624050; services for taxoayers with soecial hearing antl/or speaking needs: 1-B00-44]-3020 (TT only). OBJECTIONS: Anv partv in inYerest not satisfied wifh the aooraismenk, allovance or tlisalla+an<¢ of detluctions or assessment of tax (including tliscount or interesU as shovn on this not3ce mm obieck vithin 60 tlays of khe date of receipY of t�is nokice by: A) Protest to the PA OeoarYment of Revenue, Board of Aooeals bv filing a prokest-online at vwv.boardofappeals.stake.pa.us on or before-khe 60-dav aoneal oer3otl expires. In ortler for an electronic protest to be valitl, you must receiv¢ a rnnficmation number anA Orocessed date from Yhe Board of Appeals Web sife. You may also send a written protesY io PA Oepartment oF Revenue, Boartl of Aooeals, PO Box 281021. Harrisburgr PA 1]128-1021. Petitions mav noi be faxed; o� B) Elect to have khe matter tletermined at the autlik of the Dersonal representaYive accounk; of� AD11IN- C) Appeal to the Ornhans' Court. ISTRATIVE CORRECTIONS: FacYUal ercors discovered on this assessment should be atltlresseE in vriting to: PA DeoarYmenk of Revenue. Bureau oF Individual Taxes. ATTN: Post Assessm¢nt Review Unit, PO Box 280601. Harrisburg. PA 1]128-0601 or call (]1]) 787-6505. Sae Page 4 of "Instrvctions for InNeritance Taz Return for a RasitlenY.Oecedeni" (REV-1501) for an explanation of adminisiraYively correctable errors. DISCOIINT: If anv Yax tlue is paid wiYhin three calentlar months after the decetlent's deafh, a five Dercent discount of Me tax Daid is alloved. PENALN: The 15 oercenk tax amnestv non-oarkicipation Oenaltv.is comouYetl on ihe total of the tax antl interest assessed and nok paid before Jan. 18, 1996, the first tlav afYer the end of the tax amnesty oeriotl: This non-participakion penaltv is aooealable in the same manner antl 3n khe the same time oeriotl as you woultl aDDeal the tu antl inYVrest khat has been assessed as intlicaked on this notice. INTEREST: InYeresk is char9ed beginning with first tlaY of delinquency or nine months and one dav From khe Aate of tleath to iha date of Oayment. Taxes which became tlelinquent beFore Jan. d. 1982, bear 3nYeresk ak the rate of six oercent oer annum <alculaYetl ak a tlaily rake of O.D00164. All tazes w�ich became tlelinnuent on or afker Jan. 1. 1982 will bear interest at a rat¢ which vaHes from Yea� to vear wikh k�e rate announced bv the PA Deoartnent of Revenue. Rafes for 1982 through 2006 can be found in the Pennsvlvania Resitlent InstrucY3on Baoklet BEV-150ll, the Pennsylvania Non-Resident InstrucYion Booklet (REV-1736) or on the Oeoartmenk of Revenue Web site vw.revenue.state.oa.us. The aODlicable interesi rates fo� 2DD7 through 2013 are: InYerest �ailY Interest Oa31v InteresY Daily Vear Rate Factor Year Rake Facfor Year Rake FacYOr 2007 8% .000219 2008 � 7Y. .000192 2D09 5Y. .000137 2010 4% .000110 2011-2013 3% .00OOB2 Interest 3s calculaietl as follovs: INTEREST = BALANCE OF TA% UNPAID X NUMBER OF DAYS DEIINpUENT X OAILY INTEREST FACTON Arry nokice issuetl aHer Yhe taz becomes delinouent vill reflect an 3nkeresY calculatim to 15 tlavs bevontl khe date of the assessment. If vayment is maEe afker khe interest comoutation tlate shovn on t�e �ori�e, eeaieiooai interest musi be calculaked. � pennsylvania BUREIIU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX �.��y DEPARTMENT OFREVENUE INHERITANCE TA% DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OCF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 IX AFP Q2-12] NARRISBU2G PA 1��z8�CC1ORDED OFF��E Ot �OINTLY HELD OR TRUST ASSETS ��� DA7E 07-08-2013 REGIS7ER OF �'�s�-�S ESTATE OF JULIUS EDWIN A Pm � �� DATE OF DEATH 03-26-2012 2U13 JU1. 12 � � FILE NUMBER 21 12-0429 COUNTY CUMBERLAND RK OF SSN/DC SUSAN Wf�� COURT ACN 13125836 MARGARET pRpHANS� APPEAL BY DATE:09-06-2013 s vicroRr��RLAND CO.. �A (SeereversesideunderOhjecfions) CAMP HILL PA 17011-1726 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTNOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR VOUR RECORDS � '---------'-'---"--"--'-------------"-----'-----'----------'-------'---"-----------'--- REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX OH JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: JULIUS EDWIN A DATE OF DEATH:03-26-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0429 S.S/D.C. NO. : ACN: 13125836 TAX -REFURN WAS: (X) ACCEPTED AS .FILED '< ) CHAN6ED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: BANK OF AMERICA NA ACCOUNT NO. : 66100405576459 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( JOTRUST ( )TIME CERTIFICATE DATE ESTABLISHED 07-22�-2002 Account �Balance .00 NOTE: TO ENSURE PROPER CRED.Z.T T-0 Percent Taxable X 0.333 VOUR ACCOUNT, SUBMIT THE Am�ount Subject to Tax- .00 UPPER POi2TI0N OF 7HIS NOTICE D'ebts and Deductions ' .00 WITH YOUR TAX PkYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate � .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEV ORDER PAYABLE T0: "REGISTER �OF WILLS, AGENT." TAX CREDITS: PAYMENT RELEIPT DISCOUNT (+) ppOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAVMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. •�0 TOTAL DUE .00 � IF PAID AFTER THIS DATE. SEE REVERSE FOR CALWlATION OF ADDITIONAL INTEREST. � a�\I'l� IF TOTAL DUE IS REFLECTEO AS A "CREDTT^ (CR), YOII MAV BE DUE A REFUND. `� SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. _ PIIRPOSE OF Y NOTICE: To fulfill the requirements of Section 2140 of the Inheritance antl Estate Tax Act� Act 23 of 2000. (]2 P.S. Seckion 9140). PAYMENT: Detach the ton oortion of this notice and submit with vour pavment to Yhe Re9ister of Wills orinteA on khe revers¢ sitle. Make check or money ortler oavabl¢ to: Register of Wills. AgenY. Failufe ko Oay the tax. inte!'est dntl PenaltY tlup may 1'esult ln the flling Of a llen ln the aOProOfiake couniy or the issuanc¢ of an Orphan's Court citation. REFUND (CR): A ref�ntl of a Yax credit, vhich vas not requestetl on the taz return, mav be raquestetl by comoleting an "Aa03icaYion for Retuntl of Pennsvlvania lnherikance antl Estate Tax^ BEV-1313). AoolicaYions are ava3lable from the �evartment's Web site at wv.revenue.skate.oa.us. any Regiske� of Wills or Revenue Dist�ict Office o� from the Deparkment's 24-hour answering service: 1-800-362-Z050; services for taxpayers with special hearing anJ/or soeaking needs: 1-800-447-3020 RT onlv). OBJELTIONS: Anv oartv in interest nok satisfied rith Yhe aporaisment, allovance or disallo�ance of tletluetions or assessment of tax (inclutling tlistount or inke�est) as shovn on this notice may obiect riihin 60 davs of the data of receipt of this nokice by: A) Protest to Yhe ?A' �eoartment of Revenue. Board of Appeals by F33ing a protesi online at vw.poartlofappeals.skate.oa.us on or before i1re.60-day aooeal oeriod expires. In ortler for an electronic orokest to be valid, you must receive a confirmakion number and orocessetl date from the Boartl of Aooeals Web site. Vou may also send-a written protest io PA Oepartment of Revenue, Board of Appeals� PO Boz 281021, Harrisbur8. PA 1]128-]021. Petitions mav not be faxetl; or B) Eleck to have the matter deYerminetl at the autl3k of the personal reoresenkative accounY; or ApMIN- L) Appeal to khe Orohans' Courk. ISTRATZVE CORRECTIOM.: Factual errors discoveretl on t�is assessment shoultl be atltlressed in writin9 to: PA peparkment of Ravenue, Bu�eau ot Intlividual Taxes, pTTN: Post Assessment Revier UniT, PO Box 280601, Harrisburg, PA 1]328-0601 or call O17) �e7-6505. See Page 4 of "InsYructions for Inheritanca Taz Behrn for a Resident Decedent° (REV458ll for an exDlanation of adm3nistrakivelv correctable errors. DISCOUNT: If any Yax due is paid wiThin three calendar months after khe tlecetlent's deaYh� a five percent tliscount.of Yhe taz paid is alloretl. PENALTY: The 15 percent tu amnesky non-OarYicipatian penalty is comouted on the fotal of the Saz antl interest assessetl and not paid before Jan. 1B. 1996, the first day after the end of the tar amnestv oerioE. This non-participation oenaltv 15 2poPd1Bb1P 111 LhP SaII1P N3ppPf Bpd ]O thP Sh¢ Shcllp Y1�IP perioA 25 yOp woultl aooeal ThP t3% dI�(� 1llkpl'¢SY that has been assesseE as intlicatetl on this noiice. INTEREST: Interest is chargetl be9inning with first tlay of tlelinquency or nirte months antl one dav from Yhe date of tleath fo the tlate of payment. Taxes which became tlelinauent before Jan. 1. 1982, bear interest at the rate of six Oercenk per annum calculatetl at a Eaily rate oF 0.000164. All t�es which became delinqueni on or after Jan, lr 1982 will bear 3nterest at a rate which varies from vear to vear wiSh �he rate announced bv the PA DepaMment of Revenue. Rates for 1982 through 2006 can be fountl in the Pennsylvania ResidenY Instruction Booklek (REV-1501), the Pennsvlvania Non-Resideni Instruction Booklek (REV-1736) or on the OeOarfinent of Revenue Wab site ww.revenue.sfate.oa.us. The aOYlicable inierest cates fo� 2007 Yhrough 2013 are: Inkeresi Dai1Y Interest Daily Interest pailv Year Rate Fackor Year Rate Factor Year Bake Facto� 2007 8% .000219 2008 ]; .000192 2009 5% .00013] 2010 4Y. .000110 2031-2013 3Y. .000082 Interesk is calculated as follows: INTEREST = BALANCE OF TAX UNPAIU X NUMBER OF WYS OELINpUENT X DAILY INTEREST FACTOR A�ry notice issuetl after the tax becomes tlelinuuent vill reflect an interesY calwlaYion ko 15 days beyantl khe tlake oF khe assessment. If pavment 3s matle after khe int¢rest comoutat3on daie shown on Yhe notice. aEditional 3nYerest must be calculatetl.