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HomeMy WebLinkAbout05-01-14 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHAN'S COURT D1VISiON ESTATE OF CARRYL WALTER Case No. 21-2011- 00593 MM w Cy m c, c� rn rn. PETITION FOR CITATION r; Cs r> c, —a -n AND NOW comes the Commonwealth of Pennsylvania, by its A&money Gen ral- rn Kathleen G. Katie, acting in her capacity as parens patriae, to request that this 4'Ionorablezour " -nn issue citation against Lynn Walter, Executrix, to show cause why she should not account, and in support avers: 1. Petitioner is the Commonwealth of Pennsylvania, Office of Attorney General, with relevant Offices at Strawberry Square, Harrisburg, Pennsylvania, 17120, 2. Respondent is Lynn M. Walter, Executrix of the above captioned estate, who resides at 40 Greenmont Drive, Enola, PA, 17015, who received Letters Testamentary as advertised in the Cumberland Law Journal on or about June 17, 2011. 3. Upon information and belief, Decedent passed on May 16, 2011, leaving a will, attached hereto as Exhibit"A,"that leaves: a. All of Decedent's gold, silver, coins and ingots to the National Military Family Association, and b. The residue to Bethesda Mission and the Salvation Army. 4. Because of the charitable gifts, the Attorney General is an interested party with standing to seek citation. 5. Pursuant to Pa. O.C.R. No. 5.6 the estate should have provided notice to the Attorney General; however,the Estate provided no notice. COUNT I -ACCOUNTING 6. Executrix has a duty to promptly and efficiently administer the estate, wind up the decedent's affairs, and make distribution to the beneficiaries. 7. Given the date of Decedent's passing and the lack of appropriate follow up, the Commonwealth has lost confidence in the Estate and requests citation. 8. Moreover, Respondent Executrix was formerly represented by Karl Romminger and that circumstance adds to the present need to account. WHEREFORE, the Commonwealth requests that this Honorable Court issue citation to Lynn Walter, Executrix,to show cause why she should not account. COUNT II—UNDUE INFLUENCE 9. As mentioned supra, Lynn M. Walter was named executrix of Decedent's Estate. 10. In that position, Ms. Walter occupied a space as a close confidential relation. 11. On or about May 14, 2411, Decedent allegedly gifted $206,049.02 to Lynn M. Walter. See attached Exhibit `B"REV 1500 at Schedule G. 12. Note is made that the transfer occurred 2 days before Decedent's passing. 13. Because Lynn M. Walter occupied the position of a close, confidential relation and she received an inter vivos gift, and because this claim has been made, the fiduciary now must prove that the transfer lacked fraud and was fair and equitable. Fiumara v. Fiumara, 285, Pa. Super, 340, 349, 247 A.2d 667, 671 (1981)("Therefore, `once a fiduciary or confidential relationship is shown to exist,the burden is shifted to the person who is in such relationship, ... to prove absence of fraud, and that the transaction was fair and equitable."'). r 1 14. If Lynn M. Walter cannot show that the transaction lacked fraud and was fair and equitable, then the alleged gift must be found to be the product of undue influence and voided by this Court. WHEREFORE, the Commonwealth respectfully requests that this Honorable Court issue citation to Executrix Lynn M. Walter to show cause why the alleged gift should not be voided as the product of undue influence. Respectfully submitted: KATHLEEN G. KANE Attorney General By: Office of Attorney General CHAEL T. FOERSTER Charitable Trusts & Organizations Section Senior Deputy Attorney General Pa. Attorney ID 78766 14th Floor— Strawberry Square Harrisburg, Pennsylvania 17120 MARK A. PACELLA April 29, 2014 Chief Deputy Attorney General IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHAN'S COURT DIVISION ESTATE OF CARRYL WALTER Case No. 21-2011-00593 CERTIFICATE OF SERVICE I, Michael T. Foerster, counsel for the Commonwealth, hereby certify that on the 14th day of May, 2014, I caused true and correct copy of the foregoing document titled Petition for Citation to be mailed first class, postage prepaid, to all other parties of record as follows: Lynn M. Walter Maj. Carl E. Avery Ronald M. Katzman, Esq. 40 Greenmont Drive Divisional Financial Secretary P.O. Box 6991 Enola, 'PA, 17015 The Salvation Army Harrisburg, PA 17112 701 North Broad Street For Bethesda Mission Philadel hia, PA 19123 National Military Family Association of Alexandria Virginia 2500 N Van Dorn St Alexandria, VA 22302 ` A Office of Attorney General ICHAEL T. FOERSTER Charitable Trusts & Organizations Section 14th Floor— Strawberry Square Harrisburg, Pennsylvania 17120 LAST WILL&TESTA>NIENT OF CARRYL L. WALTER 1, Carryl L. Walter, of 253 Key West Boulevard, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament,hereby revoking and making void all previous Wilts and Codicils heretofore made by me. 1 The expenses of my last illness and funeral shall be paid from the property of my estate, I direct my Executrix to provide for a funeral service in conformity with my station of life. 2 1 give,devise and bequeath to my son, Bruce Walter,Jr.,$500.00. 3 I give, devise and bequeath to my son,Greg Walter,$500.00. 4 I give,devise and bequeath to my daughter,Joni Moyer,$500.00. 5 I give, devise and bequeath to my granddaughter,Megan Walter,$20,000.00. . 6 I give,devise and bequeath to my grandson,Mitchell Walter, $20,000.00. 7 I give,devise and bequeath to my Ex Daughter-in-Iaw, Lynn Walter,$50,000.00. i':r� i LAST WILL AND TESTAMENT OF CARRYL L. WALTER 8 I give,devise and bequeath to my mother,Evelyn Setlock,a life estate in 253 Key West Boulevard,Carlisle,Cumberland county,Pennsylvania and any and all of my personal effects and furnishings therein. 9 I give, devise and bequeath to the National Military Family Association of Alexandria, Virginia, all of my gold,silver,coins, and ingots. i0 I give, devise and bequeath the rest, residue and remainder of my estate, real or personal, and my property of every kind and description (including lapsed legacies and devises),wherever situate and whether acquired before or after the execution of this Will,to the Bethesda Mission and Salvation Army in equal shares. I have provided for each of my children as I see fit, keeping in mind the loyalties they chose in life,and the treatment and love which they both and gave and withheld. 11 I grant my personal representative the following powers in addition to and riot in limitation of such powers as my personal representative shall hold by law: (a) To manage, operate, repair,improve, mortgage or lease on any terms any real estate held or owned by my estate. (b) To operate any business that I may own at my death. (c) To sell or otherwise dispose of any property, real or personal, tangible or intangible,at any time forming a part of my estate in any manner and on such terms and conditions as my personal representative shall see fit in his,her,or its absolute discretion. 7 N r r LAST WILL AND TESTAMENT OF CARRYL L. WALTER (d) To borrow money for the payment of taxes or for any other proper purposes in the administration of my estate, and to mortgage or pledge estate assets as security. (e) To compromise claims without court approval incIuding,but not limited to,any controversies with the United States of America or the Commonwealth of Pennsylvania concerning estate and inheritance taxes on any interests that may pass under this my Last Will and Testament (f) To distribute in cash or in kind upon any division or distribution of my estate. (g} To undertake any and all acts deemed necessary and proper by my personal representative for the proper, advantageous and prompt management of the settlement of my estate. (h) Irt general, to exercise all powers in the management of my estate,which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as to hhn,her or it may seem best and to execute and deliver all instruments and to do all acts which he, she or it deems necessary or proper to carry out the purposes of this,my Last Will and Testament. 12 No interest of any beneficiary of my estate, either in income or in principal, shall be subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have the power in any manner to charge or encumber his interest either in income or principal,nor shalt the interest of any beneficiary be liable or subject in any manner while in the possession of my personal representative for the liability of such beneficiary. 3 I LAST WILL AND TESTAMENT OF CARRY"L L. WALTER 13 1 nominate,constitute and appoint, Lynn Walter,as Executrix of this my Last Will and Testament. In the event my executrix is deceased,unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint Orrstown Bank, as personal representative of this my Last Will and Testament. I direct that my personal representative shall not be required to give or post bond for the faithful performance of his,her or its duties in this or any other jurisdiction. 14 I hereby declare it to be my express desire that my personal representative employ the law firm of Karl E. Rominger,Esquire,of Cumberland County,Pennsylvania,for legal advice and assistance regarding this my Last Will and Testament,they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of this instrument, the administration of my estate,and the execution of the powers herein mentioned. Any mention of Karl E.Rominger,Esquire in this,my Last Will and Testament,is my free and voluntary act and through no influence by any person. IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament this day of 4JnLt94Xje- 9&c> . WITNESS: Carryl L. Walter C 4 LAST WILL. AND TESTAMENT OF CARRYL L. WALTER ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : SS. COUNTY OF CUMBERLAND L Carryl L. Walter, the testatrix whose name is signed to the attached or foregoing instrument,having been duly qualified according to law,do hereby acknowledge that I signed and executed the instrumentas my Last Will and Testament,thatl signed it willingly,and that I signed it as my free and voluntary act for the purposes therein expressed. Caryl L.PWalter '-- Sworn or affirmed and acknowledged before me by ryl L. Walter,the testatrix,this -day ofAkW ry P lic COMMONWEALTH OF PENNSYLVANIA Notum saw TamnVe L Peters,Notary PLOD Cadwe Soto,Cunbwlaw My Cam rlss� Etgtltes Sept 9 24011 . Member.PannsytvaNa Aaa lstton of Notuias LAST WILL AND TESTAMENT OF CARRYL L. WALTER AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND WE, V l"1,- I (}j� and Shahs the witnesses whose names are attached to the foregoing document,being duly qualified according W law,do depose and say that we were present and saw Carryl L.Walter sign and execute the instrument as his Last Will and Testament;that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed;that each subscribing witness in the hearing and sight of the testatrix signed the Last Will and Testament as witnesses and that to the best of our knowledge he was at the time 18 or more years of age,of sound mind and under no constraint or undue influence. Sworn oJr�affirmed and subscribed before me by "� ,+ j .1 ;�� zf n and this �day of X3/(1 otary Pub ' COMMONWEALTH OF PENNSYLVANIA NOW"Seat Tammio L.Peters,Notary Pubic Cwws0m owbarlerdCounty MY Om"Wan E)OM SapL 8,2011 Membsr,pennayfvsnF$Aaetlstllaan vt Notar(as 6 S � z5as5za14a REV-1500 Ex (01.10) o;KrcrAt.ttsE ONLY PA Department of Revenue Box County Code Year File Number Bureau of 80001 Texas INHERITANCE TAX RETURN PA 1 2 1 1 1 4 5 9 3 Harrisburg,PA 17128-Ml RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Date of Death MMDOYYYY Date of Birth MMODYYYY ■, 4 5 1 6 2 0 1 1 0 5 3 1 1 8 3 4 Decedents Last Name Suffix Decedent's First Name Mf WaI It El r Car r y L (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGiSTER OF WILLS FILL IN APPROPRIATE OVALS BELOW © 1.Origlnat Ratum ❑ 2.Supplemental Return ❑ 3.Remainder Return(date of death prior to 12-13.82) ❑ A.Limited Estate ❑ 4a.Future Interest Compromise(date of ❑ 5.Federal Estate Tax Return Required death after 12-12.82) ® 8.Decedent Died Testate ❑ 7.Decadent Maintained a Living Trust 2 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ❑ 9.Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(date of death E] 11.Election to tax under Sec.9113(A) behvean 12-31-91 and 1-1-95} (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. Name DayBme Telephone Number K A R L E . R O M I N G E R , E S Q 7 1 7 2 4 1 6 0 7 0 REGISTER�WILLS USE 6&Y First line of aadrdsa ROMI 'NGER & ASS OCi ATES �` - 2cr);:; Second line of address C7 n, 1 5 5 S O U T H H A N O V E R STREET City or Post Office State ZIP Code !{i fil.'ED ze> r� C A R L i S L E P A 1 7 0 1 3 Correspondent's e-mail address: Under Penalties of perjury.I dedare that I have examined this return,Including accompanying schedules and statements,and to the beet of my knaNedge and belief, it is true,cared and cempiele.Oecl"Wn of preparsr other than the persona!raP(esentaUva{s based an all infonnaboh otwhich prepare(has any knowledge. SIG A E OF PERSON RESPONS FOR FILING. URN �*- DATE ��l , l n d LR jA n G Al— LE 40 GREENMONT DRIVE ENOLA PA 17025 Sl�pla7 FPREPA{tER OTHERTH NREPRESENTATIVE q�TE ,.--'�'.r---------• �'�f N G- ADDRESS 155 SOUTH HANOVER STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505510140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: Carryl L. Walter RECAPITULATION 1. Real Estate(Schedule A) .......................... ............... 1. 4 9 9 0 0 , 0 0 2. Stocks and Bonds(Schedule B) ...................................... 2. 2 2 1 0 , 9 5 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 4. Mortgages and Notes Receivable(Schedule D) .......................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 2 3 5 3 5 9 . 7 4 6, Jointly Owned Property(Schedule F) ❑ Separate Billing Requested....... 6. 0 . 0 0 7, Inter-Vivos Transfers 8 Miscellaneous NbProbsta Property (Schedule G) Separate Biking Requested .....,. 7. 2 0 6 0 4 9 . 0 2 8. Total Grose Assets(total Lines i through 7) ........................... 8. 4 9 3 5 1 9 . 7 1 9, Funeral Expenses and Administrative Costs(Schedule H) .................. 9. 5 7 1 3 8 . 7 7 10. Debts of Decedent,Mortgage Uabilltas,and Liens(Schedule 1) ............. t0. 3 7 0 6 . 6 4 11. Total Deductions(total tines 9 and 10) ............................... 11. 6 0 8 4 5 . 4 1 12. Net Value of Estate(Line 8 minus Line 11) ............................ 12. 4 3 2 6 7 4. 3 0 13, Charitable and Governmental Bequests/Sac 9113 Trusts for which an election to tax has not been made(Schedule J) ...................... 13. 1 3 5 1 2 5 . 2 8 14. Net Value Subject to Tex(Line 12 minus Line 13) ... ................... 14. 2 9 7 5 4 9. 0 2 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sac.9116 (a)(1,2)x.0_ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 2 4 7 5 4 9 . 0 2 16, 1 1 1 3 9 . 7 1 17. Amount of Line 14 taxable at sibiing rate X.12 0 , 0 0 17, 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X,15 5 0 0 0 0 . 0 0 16. 7 5 0 0 . 0 0 19. TAX DUE ......... ......................................... ... . 19. 1 8 6 3 9 . 7 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT - ❑ Side 2 1505610240 1505610240 J REV-150D EX Page 3 fee Numbor Decedent's Complete Address: 21 11 0593 OECEOENT'S NAME STREETADDRESS 253 Ke West Boulevard C1 STATE 21P Carlisle PA 17015 Tax Payments and Credits: I. Tax Due(Page 2,Line t(f) (1) 18,639.71 2. Credits/Payments A.Prior Payments 8.Discount Total Credits(A+s) (2) 0,00 3. Interest {3} 4, It line 2 Is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT, FIII In oval on Page 2,Line 20 to request a refund. (4) 0.00 5, If Line i+Line 3 I greater than Una 2,enter the difference.This Is the TAX DUE. (5) 18,63911 Make deck payable to: REGISTER OF WILLS, AGENT nr'r�s, .::�4rT.l£�..ij!(1�. 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: ...anslened 1 ❑ b. retain the right to designate who shat(use the or Its Income; ............................... ❑ o. reta4r.a reversionary Interest;or ...................................................... ❑ d, receive the promise for life of either payments,benetlte orcare7 ....................................................... ❑ 2. It death occurred after December 12,1992,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... M 3. Did decedent own an 9n trust fora or payable-upon-death bank account or security at his or her due ......... ❑ 4. Did decedent own an Individual retirement account,annuity or other non-probate property,which contains a beneficiary deafgnallon?.................................................................................................. ❑ ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE O AND FILE IT AS PART Of THE RETURN, For dates of death on or after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent(72 P.S.§9116(a)(1,1)(i)], For dates of death on or after Jan. 1, 1995,the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse Is 0 percent (72 P.S.§9116(a)(1.1)(II)J.The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are stiff applicable even if the surviving spouse to the only beneficiary, For dates of death on or after July i,2000: • The tax rate imposed an the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child Is 0 percent(72 P.&§9116(a}(12)J, • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116(1.2)(72 P.S. • The tax rate Imposed on the net value of transfers to or for the use of the decedents sitilings is 12 percent J72 P.S.§9116(a}(1,3}J.A sibling Is defined,under Section 9102,as an Individual who has of least one parent in common with the daosdartt,whether by blood or adoption. REV-1502 EX+(01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE REWENT DECEDENT ESTATE OF: FILE NUMBER: Carryl L.Walter 21 11 0593 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 willing buyer and a willing sailer,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that Is jointly-owned with Fight of surVlvorehip must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest If owned as tenant In common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Mobile home on lot#253 at Leiby's Mobile Home Park,Carlisle,PA 17015 49,900.00 Appraised by Terry Kimball on 8/15/11 TOTAL(Also enter on Line 1,Recapitulation.) 5 49 900.00 Ifmom space Is needed,use additional shoes of paper of he same ska. REV.i$03 EX*(6-88) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Carryl L. Walter 21 11 0593 All property jotntlyowned with right of survivorship must be dlsclossd on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, 35 Shares of Prudential Financial, Inc. Common Stock. Value as of May 27,2011 2,210.95 TOTAL(Also enter online 2,Recapitulation) $ 2,210.95 (If nare space Is needed,Insert 8010nalsheets of the same size) REV-1508 EX+(6-98) SCHEDULE E COMMONWEALTH OF PNNMVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE RESIDENT DECEDENT RETURN PERSONAL PROPERTY ESTATE OF FILE NUMBER Carrel L.Walter 21 11 0593 Include the proceeds o(lidgation and the date the pproceeds were received by the estate. All property ktlntlyowned sdth right of survivors must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Sovereign Bank 8,650.73 5125/11 2. Refund from Triston Associates 11.48 7/1/11 3. Sovereign Bank 13.00 10/20/11 4. Refunds, various 1,639.41 7/1111 through 1/3/12 5. Rental and utility fees received from Tenant 4,040.08 10/28/11 through 5/9112 6. Proceeds from sales of household goods and vehicle 19,229.58 711/11 through 9/8111 7. Dividends and interest 50.75 8/31/11 through 1/3/12 8. Money Market account no. 008123 with Orrstown Bank 107,880.19 5/25/2011 9, Interest from bonds cashed prior to death 1,517.88 10. Proceeds from sale of coins from safety deposit box 92,326.64 TOTAL(Also enter on line 6,Recapitulation) $ 235 359.74 (If more space is needed,Insert additional sheets of dra same eke) REV-1609 EX+(0140) pennsylvania SCHEDULE F DEPARTMENT Of REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Carry)L. Walter 21 11 0593 If an asset was made Jointly owned within one year of the decedent's date of death,it must be reported on Schedule 0. SURVIVING JOINT TENANTS)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. B. C• JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FORJOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE, VALUE OF ASSET INTEREST DECEDENTS INTEREST I. A. 0.00 0.00 0.00 0.00 0.00 0,00 TOTAL(Also enter on Line 6,Recapitulation) 5 0.00 If more space Is needed,use additional sheets of paper of One same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER•VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Carts L.Walter 21 11 0593 This schedule must be completed and flied g the answerto any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY 12. Mernbers INCLUDE THE NAME OF THETRANSFEREE,THEIR RELATIONSHIP TO DECEDENTAND DATE OF DEATH % DECOS EXCLUSION TAXABLE THEDATE OF TRANSFER ATTACHACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST sFF A" VALUE embers 1st FCU savings account 9,102.31 100.00 9,102.31 nn Walter, beneflciary, ex-daughter-in-law te of transfer:5114/2011 1st FCU investment savings account 189,884.2.1 100.00 189,884.21 nn Walter, beneficiary, ex-daughter-in-law date of transfer: 5114/2011 3, Members 1st FCU checking account 7,062.50 100.00 7,062.50 Lynn Walter, beneficiary,ex-daughter-in-law date of transfer:5/1412011 TOTAL(Also enter on Line 7,Recapitulation) $ 206 049.02 If more space Is needed,use additional sheets of paper of the same sire, REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND - INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Carts L Walter 21 11 0593 Decedent's debt must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: - t. a. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)ol Personal Representative(s) Lynn M. Walter 20,147.12 Street Address 40 Greenmont Drive cdr Enola state PA Zlp 17025 Years)Commission Pak: 2012 2, AtiomeyFees: Rominger&Associates 20,147.12 3, Family Exemption:(If decedents address is not the same as claimant's,attach explanation) Claimant Street Address City state ZIP_ Raletlonshlp of Clalment to Decedent 4, Probate Fees: 343.50 S. Accountant Fees: 6. Tax Rehm Preparer fees: 7. Cumberland Law Journal,advertise Letters 75.00 8. The Sentinel, advertise Letters 200.16 9. Deluxe Checks 23.25 10. Rominger&Associates, reimburse costs 366.26 11. Various Utilities 2,811.96 12. Lelby's Mobile Home Park, lot rent 5,359.64 13. Maintenance and upkeep at mobile home 5,443.63 14. Real estate taxes 1,307.13 15. Miscellaneous fees 914.00 TOTAL(Also enter on Line 9,Recapitulation) $ 57 138.77 If more space Is needed,use additional sheets of paper of the some size. f 5 + REV-1512EX�(12-0a) SCHEDULE •pennsylvania OEPARTMEW OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES,$LIENS RESIDENT DECEDENT FILE OF NUMBER ESTATE Car L.Walter 21 11 0593 Report debts Incurred by the decedent prior to death[het remained unpaid at the date of death,Including unrelmbursed medical expenses, VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER 7.00 1. The Hearst Corporation, magazine subscription 102.43 2. Vedzon, services rendered 60.82 3. Blair,credit card charges 4. AT&T Universal Card, credit card charges 194.39 503.16 5. Discover,credit card charges 61 West Shore EMS 1,000.34 83.47 7, PPL,electric provider 35.29 8, ADT, security system 15.00 9, CVs, prescription 10. AT&T, credit card final invoice 13,95 11. Holy Spirit Hospital, invoice incurred by decedent 42.50 12. Discover,credit card charges 60.07 13, Silver Spring Ambulance, services rendered to decedent 875.00 14. Miscellaneous debts 693.22 TOTAL(Also enter on Line 10,Recapitulation) $ 3M706-64 If more space Is needed,Insert additional sheets of the same size. ,� t A REV4513 FX+(D1.10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: ESTATE OF: 21 11 0593 Carryl L.Walter RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONS)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS h ncludeoutrd�DhtspousaldBldbu6ons and transfers under I. Sec.91f6(a)0.2).1 1. Bruce Walter,Jr. Lineal 500.00 79 Kemmerer Drive Marysville, PA 17058 500.00 2. Greg Walter Lineal 329 Sharon Drive New Cumberland, PA 17070 500.00 3. Joni Moyer Lineal 315 North Hanover Street Hershey,PA 17033 20,000.00 4. Meagan Walter Lineal 40 Greenmont Drive Enola, PA 17025 20,000.00 5. Mitchell Walter Lineal 40 Greenmont Drive Enola, PA 17025 Collateral 50,000.00 6. Lynn Walter 40 Greenmont Drive Enoe,PA 17025 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS N07 TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. National Military Family Association 92,314.00 2500 North Van Dorn Street, Suite 102 Alexandria,VA 22302 19,889.39 2. The Salvation Army Carlisle Corps 20 East Pomfret Street Carlisle, PA 17013 19,889.39 3. Bethesda Mission 611 Rally Street Harrisburg, PA 17102 TOTAL OF PART 1I-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 135 125.28 if more space Is needed,use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent Carryl L.Walter 21 11 0593 Decedent's Name Page 1 File Number Schedule J- Beneficiaries-213 Tf. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS; 4. Volunteers of America 200.00 675 Silver Spring Road Mechanicsburg, PA 17050 5. Goodwill Keystone Area 250.00 Lemoyne, PA 8, Humane Society of Harrisburg Area 100.D0 7790 Grayson Road Harrisburg, PA 17111 7. Guatemala Mission Fund 300.00 56 Cross Country Court Gaithersburg, MD 20879 8. The Salvation Army 2,162.50 Harrisburg, PA SUBTOTAL SCHEDULE J-28 3,032.50 REV-1514 EX-(4-09) SCHEDULE K pennsylvania DEPARTMENT OF REVENUE LIFE ESTATE, ANNUITY Bureau of Individual Texas &TERM CERTAIN PO Box 280601 li nisburg PA 17t2s4601 (CHECK BOX 4 ON REV-1500 COVER SHEET) ESTATE OF FILE NUMBER Carrel L. Walter 21 11 0593 This schedule should be used for all single-life,joint or successive life estate and term-certain calculations.For dates of death prior to 5.1.89, actuarial factors for single-life calculations can be obtained from the Department of Revenue. Actuarial factors can be found In IRS Publication 1457,Actuarial Values,Alpha Volume for dates of death from 5.1.89 to 4-30-99, and in Aleph Volume for dates of death from 6-1-99 and thereafter. Indicate below the type of Instrument that created the future Interest and attach a copy of It to the tax return. ❑ WIII ❑ Intervivos Deed of Trust ❑ Other LIFE ESTATE INTEREST CA ry 4 f��. r�tt 1.1: ; I)ATB,ISF 81ftt "'M El NTr.'A iS.B fi �- r t. ❑Ufa or ❑Term of Years ❑Life or El Term of Years _ ❑Ufa or ❑Term of Years _ ❑Life or ❑Tenn of Years ❑Life or ❑Term of Years 1, Value of fund from which life estate Is payable . . . . . ... .. . . . . . . . . . .. . . . . . . . . . . ... . . . . . ..$ 2, Actuarial factor per appropriate table... . . .. . . . .. .. . .. . . . . . . . . . . . ... .. . .... .. . . . . . . .. interest table rate— E]3.5% ❑8% []10% ❑Variable Rate 3. Value of llfe estate(Line l multiplied by Llne 2) • . ..... . .. .. . . . . . . . . . ... . . .. . . . . . . . . ..$ ANNUITY INTEREST CALCULATION :w s: ❑Life or ❑Term of Years_ ❑Life or ❑Term of Years_ ❑Ufa or ❑Tenn of Years_ ❑Life or ❑Term of Years 1. Value of fund from which annuity Is payable . .. . . . . . . .. . . . . . . . .. . . .. . . . . .... . . .. . . . . . .$ 2. Check appropriate block below and enter corresponding number , ,, , , , , , , , , , ,, , , , ,,, , Frequency of payout— ❑ Weekly(52) ❑ Bi-weekly(26) ❑ Monthly(12) ❑ Quarterly(4) ❑ Semiannually(2) ❑ Annually(1) ❑ Other( ) 3. Amount of payout per period. ... . . .. . . . . . . . . . . . . .. .. . . . . . . . .. . . . . . . . . . . . . . . . . . . ..5 4, Aggregate annual payment,Llne 2 multiplied by Line 3 . . .. . . . .. . . . . . . . . . . . .. . . . . . .. . . .. .. S. Annuity Factor(see Instructions) Interest table rate— ❑3.5% [16% ❑10°/ ❑Variable Rate % 6. Adjustment Factor(See Instructions)• • , , , , , , , , , , I , , ,, , , I . . .. . . . . . . . . . . . . . .. .. . .. . . .. 7. Value of annuity—If using 3.5%,6%,10%,or If variable rate and period payout Is at end of period,calculation Is;Line 4 x Line 5 x Line 6 . . . .. .. . . . . . . . . .. . . . . . . .. ..$ If using variable rate and pedod payout Is at beginning of period,calculation Is (Line 4 x Line 5 x Line 8)+Line 3. ... . . . . . .. . . ... .. ... ... . . . .. . . . . . . . . .. . .... . . . . .$ NOTE:The values of the funds that create the above future Interests must be reported as part of the estate assets on Schedules A through G of the tax return.The resulting life or annuity Interest should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the return. If more space is needed,use additional sheets of the same size. REV4"EXj02­0) SCHEDULE tit C " entlsyivania SPOUSAL POVERTY IALNE1e or nevaxus Bureau of Irdidaud Imes PO Box 2!10601 FOR DATES OF DEATH 01101192 TO 12131194 ESTATE OF FILE NUMBER Car L. Waiter 21 11 0593 This schedule must be completed end filed if you chocked the spouse!poverty credit box on the cover shoat. CALCULATION 1. Taxable assahi total from Una 8(cover sheet).........................•..,•.............,.,........................................ 1. 493 519.71 2. insurance proceeds on life of decedent................................................................................................ 2• - 3. Retirement benefits............................................................................................................................... 3. 4. Joint assets with spouse.,....._.........................._....................._...................._......,_.......................,..., 4. S. PA Lot ery winnings.............................................................................................................................. 6. 6a. Other nontaxable assets:List and attach schedule it necessary» - - ='•':r,:. .,,'..::::r.; '` ' ?��;�'(i i�.S� F.:ire.`•�,�ty�-•• '��,j.f,s;s:'.: ;'i�;.".tip.%r.Y �t�wy�+Ci'��^::,>'tj�"?,•r 6, SUBTOTAL(Lines 6a,b,a,d)__....... ........... ......... ....... ........................ S. 7. Total gross assets(Add Units 1 thru .. 6)....... ....................................................................................... T. .. 493.51971 8. Total actual liabilities•........................................................................................................................... & 9. Not value of estate(Subtract Una 8 from Una 7).....................................................................4....4....... g• 493.519.71 !!Etna 9la etarlhan S200,tXx) - STOP, the aeratela noteNtua toalolm Nit aa" Itnol'mxinuato Pertlr. PART it - CALCULATION OF ♦ a INCOME for decedent and spoitso. � Income: 1. TAX YEAR:19 2. TAXYEAR: 19 3. TAX YEAR:19 a. Spousa............................. I b. Oocedent......................... 1b. 2b. 3b. c. Joint................................. le. _ - 2c. 3c, d. Tax-exempt Income........, 1d 2d. 3d. e. Other Income not listed above......I.,............ be. 20. 3e. I. Total................................. 1f. 2f. 1.3f, 4. Avomge)olnl exemption Income calculation 4a. Add Joint exemption Income from above: (10 . (2l) + (3f) (±3) 4b. Avera9e1olnl exemption Income.................r..............,.............,..........................................,........... .......... thine 41b)is vvehrrhen SAO 000-STOP. Tire aNafi tarot oly7th(a to ctatmftm trade. tfraor,co+xtnue to Part JU. I • •f!SPOUSAL POVERTY CREDIT FOR RESIDENT AND NONRESIDENT L insert amount of taxable transfers to spouse or$190,070,whichever Is less.................................... ...... 1• 2. Multiply by credit peroentage(aeo Instructions)..............................................................................».,...., 2. 3. This Is the amount of the Resident Spousal Poverty Credit.Include this figure In the calculation of total credits on Una 18 of the cover sheet .......................................�...,................... 3• . 4, For nonresidents,enter the ratio of the decedent's gross estate In PA to the value of the decedent's gross estate...........................................................:.............................................................. 4. 5.' Multiply Line 3 by Line 4 and enter the total here,This Is the amount of the Nonresident Spousal Poverty Credit Include this figure In the calculation of total credits on Una to of the cover sheet ....... 15. 1 pennsylvania nr'(,nQ 1 � NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE Iff BUREAU OF INDIVIDUAL TAX , ., --. . •FAR SEMENT, ALLOWANCE OR DISALLOWANCE REV-1548 IX AFP (12-11) INHERITANCE TAX DIVISION I',` qF�� UCTIONS, AND ASSESSMENT OF TAX ON PD BOX 280601 r HARRISBURG PA 17)28-0601 JOINTLY HELD OR TRUST ASSETS DATE 04-30-2012 !'1l APR 30 PF I: 07 ESTATE OF WALTER CARRYL L DATE OF DEATH 05-16-2011 CLERK Or FILE NUMBER 21 11-0593 COUNTY CUMBERLAND ft++��O��R��PTER rHANS COURT SSN/DC 204-26-9194 LYNN WAI R! A;Nlr) C(1 PA ACN 11137722 253 KEY WEST BLVD APPEAL BY DATE:06-29-2012 CARLISLE PA 17015 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT 10: REGISTER OF WILLS 1 COURTHOUSE SDUARE CARLISLE PA 17013 CUT ALONG THIS LINE —P, RETAIN LOWER PORTION FOR YOUR RECORDS 4"' _ ___________ REV-1548 EX_ _AFP (12-111---��____--------------------------- INHERITANCE NOTICE OF DEDUCTIONS, AND ASSESSMENT AOFR TAX EONN ALLOWANCE DISALLOWANCE OF JOINTLY HELD OR TRUST ASSETS DATE: 04-30-2012 ESTATE OF:WALTER CARRYL L DATE OF DEATH:05-16-2011 COUNTY:CUMBERLANO . FILE NO. : 21 11-0593 S.S/D.C. NO. : 2D4-26-9194 ACN: 11137722 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 360091-05 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-29-2010 Account Balance 189,884.21 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable v 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 189,884.21 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 169,884.21_ REGISTER OF WILLS AT THE Tax Rate Y .045_ ABOVE ADDRESS. MAKE CHECK Tax Due 8,544.79 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) INTEREST IS CHARGED THROUGH 05-08-2012 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 8,544.79 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 57.46 TOTAL DUE 8,602.25 IF PAID 6 IF TOTAL AFTER IS THIS DATE, REVERSE FOR YOU CALCULATION MAYDBE ADDITIONAL DUETA O INTEREST. REFUND � SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. n pp�� ,(,�,,,,.,., ,.�L,,. n pennsylvania . BUREAU OF INDIVIDUAL TAXE C01-'-:Ti t.I I� FNOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION t - RP,RR SEMENT, ALLOWANCE OR DISALLOWANCE REV-1548 IX AFP Q2-ll) PO BOX 280601 f-=!' _ �.. dK: UC71DMS, AND ASSESSMENT OF TAX ON HARRISBURG PA 11128=06DI JOINTLY HELD OR TRUST ASSETS {!i2 A'PR 30 ] I I1 07 DATE 04-30-2012 ESTATE OF WALTER CARRYL L DATE OF DEATH 05-16-2011 CLERK FILE NUMBER 21 11-0593 ORPHAN'S CO',iRr COUNTY CUMBERLAND rr PHA 'S CO..J A SSN/DC 204-26-9194 LYNN Wl� R' �� - " ACN 11137720 253 KEY WEST BLVD APPEAL BY DATE:06-29-2012 CARLISLE PA 17 015 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 - CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4--- ---------------------------------------_____________________________ REV-1548 EX AFP (12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-30-2012 ESTATE OF:WALTER CARRYL L DATE OF DEATH:05-16-2011 COUNTY:CUMBERLAND FILE NO. : 21 11-0593 S.S/D.C. NO. : 204-26-9194 ACN: 11137720 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 366091-00 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-29-2009 Account Balance 9,102.31 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 9,102.31 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 9,102.31 REGISTER OF WILLS AT THE Tax Rate X .045 ABOVE ADDRESS. MAKE CHECK Tax Due 409.60 DR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 05-08-2012 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 409.60 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.75 TOTAL DUE 412.35 + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE'A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. L' pennsylvania BUREAU OF INDIVIDUAL rr NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE � '-�� � �', ^I ^fA1��AI5EME NT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION .-�.'; ;"L R-l. REV-1549 EX AFP (12.11) PO Box 288601 - 119FQDEDUCTIONS, AND ASSESSMENT OF TAX ON HARRISBURG PA 17128-0601 r[--... .. •i ....1 JOINTLY HELD OR TRUST ASSETS DATE 04-30-2012 Iii; Ape 3 F G; J ESTATE OF WALTER CARRYL L DATE OF DEATH 05-16-2011 FILE NUMBER 21 11-0593 CLERK OF COUNTY CUMBERLAND R F{f{N'S COURT SSN/DC 204-26-9194 LYNN 171' �`+7)� AN r, r',r) PA ACN 11137721 r. 253 KEY WES L 0 APPEAL .BY DATE06-29-2012 CARLISLE PA 17015 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TOt REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS F ____________________________________________________ REV-1548 EX AFP (12-11) - - NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-30-2012 ESTATE OF:WALTER CARRYL L DATE OF DEATH:05-16-2011 COUNTY:CUMBERLAND FILE NO. : 2L 11-0593 S.S/D.C. NO. : 204-26-9194 ACNt 11137721 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 366091-11 TYPE OF ACCOUNT: C )SAVINGS ( ) CHECKING ( ))TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-29-2009 Account Balance 7,062.50 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 7,062.50 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 7,062.50 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS, MAKE CHECK Tax Due 317.81 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID I-) INTEREST IS CHARGED THROUGH 05-08-2012 TOTAL TAX PAYMENT . 00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 317.81 REVERSE SIDE OF THIS FORM INTEREST AND PEN, 2.14 TOTAL DUE 319.95 + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST• IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. — n' NOTICE OF INHERITANCE TAX pennsyLvarna �r��,[J��( [ *PRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIY3tly �.TA)(ES\' it i Q OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 Ex AFP (09-12) INHERITANCE TAX DIVTON; 7 J PO box 280601 r;..'' '� HARRISBURG PA 1712B-0601 �� �ECEIU DATE 11-12-2012 ESTATE OF WALTER CARRYL L DATE OF DEATH 05-16-2011 FILE NUMBER 21 11-0593 'r';,''R:•� � ''� COUNTY CUMBERLAND KARLlkl"nfia(��d)�s�' PA ACN 101 ROMINGER & ASSOCIATES APPEAL DATE: 01-11-2013 155 S HANOVER ST (See reverse side under Objections) CARLISLE PA 17013-3455 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO; REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG_ THIS _LINE 1► --RETAIN-LOWER-PORTION_FOR-YOUR-RECORDS- l-- ---- - ------------ EX AFP C12-11>DISALLOWANCEN OF R DEDUCTIONS ANDR ASSESSMENT A OF TAXCE OR ESTATE OF: WALTER CARRYL LFILE NO. :21 11-0593 ACN: 101 DATE: 11-12-2012 TAX RETURN WAS; (X) ACCEPTED AS FILED ( 7 CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN (1) 49.900.00 NOTE: To ensure proper 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (2) 2,210.95 credit to Your account, 00 submit the upper portion 3. Closely Hold Stock/Partnership Interest (Schedule C) (3) of this form with Your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. S. Cash/Bank Depesiks/Mist. Personal Property (Schedule E) (5> 235,359.74,00 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 206,049.02 8. Total Assets (8) 493.519.71 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 57.138.77 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 3.706 .64 11. Total Deductions (11) 60,845.41 12. Net Value of 'Tax Return (12) 432,674.30 13, Charitable/Governmental Bequests) Non-.looted 9113 Trusts (Schedule J) (13) 135, 125.28 14. Net Value of Estate Subject to Tax (14) 297,549.02 NOTE: If an assessment was issued previously, Lines 14; 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: , 00 x 00 = .00 15. Amount of Line 14 at spousal rate (15) 16, Amount of Line 14 taxable at lineal rate 1167 747.969. n7 x 045 - 11,139.71 17. Amount of Line 14 at sibling rate (17) .nn x 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) 50,000.00 x 15 = 7,500.00 19. Principal Tax Duo (19)` 18,639.71 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-15-2012 CD016311 .00 18,639.71 BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-16-2012 TOTAL TAX PAYMENT 18,639.71 BALANCE OF TAX DUE ,00 INTEREST AND PEN. 276.65 TOTAL DUE 276.65 Sti IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE ,_ ' FOR CALCULATION OF ADDITIONAL INTEREST, A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �$W( . . - ��, , k