HomeMy WebLinkAbout02-0810
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
DENICOLA DOROTHY MARIE
509 WILLIAMS GROVE ROAD
MECHANICSBURG, PA 17055
----.--- fold
ESTATE INFORMATION: SSN: 194-14-4512
FILE NUMBER: 2102-0810
DECEDENT NAME: SESLAR ESTELLA ETHEL
DATE OF PAYMENT: 09/10/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 12/24/2001
NO. CD 001603
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $1,894.00
I
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TOTAL AMOUNT PAID:
$1,894.00
REMARKS: DOROTHY S DENICOLA
CHECK# 788
SEAL
INITIALS: AC
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
JlEV.l500DJ~l
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
OFFICIAL USE ONLY
/?-.??- I
FILE NUMBER
~1 l _ - f1.. c1..
C~Tf'CODE YEAR
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Q..atll.!l
NU~BER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Seslar, Estella E.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
12/24/2001 I 04/29/190B
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
N/A
'I SOCIAL SECURITY NUMBER
! 194- 14 -4512
I THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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o 1. Original Return
o t;, Umited Estate
~ 6, Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Retunl
o 48. Future Interest Compromise (aale 01 death after 12-12.82)
o 7. Decedent Maintained a Living Trust (Anadl ClJ?Y of lrv.sl\
o 10. Spousal Poverty Credit (dale of deatll between 12.31.91 and 1-1-95)
o 3, Remainder Return (OllIe of death pnot 10 12.13-8:2)
o 5, Federal Estate Tax Return Required
8. Total Number 01 Sale Deposn Boxes
o 11. Election to tax under Sec. 9113(A) (AltachSdl 0\
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NAME th COMPLffi MAILING AODRESS
Dora y Conant DeNicola
FIRMNAlME(i"",h~"1 509 Williams Grove Road
Mechanicsburg, PA 17055-4129
TELEPHONE NUMBER
717-766-2199
Real Estate (Schedule A)
(I)
OFFICIAL USE-b-NLY
~_.-
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation. Partnership or Sole-Proprietorship (3)
.:L Mortgages & Notes Receivable (Schedule D} (4)
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5. Cash, Bank Deposits & Miscellaneous Personal Prooerty
(Schedule E)
5. j~nly Owned Properly (Sched~e F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G o~ L)
8. Total Gross Assets (total Lines 1-7)
(5)
583.
(6)
39342.
(7)
3723.
(8)
43648.
530.
(9)
(10)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Unes 9 & 10)
1030.
(II)
(12)
(13)
1560.
42088.
12. Net Value of Estate (line 8 minUS line 11}
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not beef1
made (Schedule J)
14 Net Value Subject to Tax. (line 12 minus line 13)
(14)
42088.
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal lax
rate, orlranslers under Sec, 9116 (a)(1.2)
x,O__ (IS)
420BB
x.O 45 (16)
1894.
10. Amount of line '+4 taxable allineal rate
17. Amount of line 14 taxable at sibling rate
, .12 (17)
18. Amount of line 14 taxable a, collaterai rate
x ,15 (18)
(19)
1B94.
19. Tax Due
Decedent's Complete Address:
STREB' ADDRESS 509 Williams Grove Road
CITY I STATE I ZIP
Mechanicsburq PA 17055-4129
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
1894.
Total Credits ( A + B + C ) (2)
3.
InteresVPenalty if applicable
D. Interest
E. Penalty
4.
TotallnteresUPenalty ( D + E )
If Une 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Une 20 to request a refund
(3)
(4)
(5)
(5A)
(5B)
5. II Une 1 + Une 31s greater than Une 2. enter the difference. This is the TAX DUE.
1894.
A. Enter the interest on the tax due
B. Enler Ihe lotal of Une 5 + 5A. This is the BALANCE DUE.
1894.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
hlRJ 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,
1. Did decedent make a transfer and:
a, retain the use or income of the property transferred;......
b. retain the right 10 designate who shall use the property transferred or its income;
c. retain a reversionary interest; or.... ................ .............................................
d. receive the promise for life of either payments, benefits or care? "" ,....................
2. It death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .... ................................
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .....
iL Did decedent own an Individual Retirement Account, annuity, or other non~probate property which
contains a beneficiary designation? ...................................................,....
Yes
o
......0
..0
.......0
.......0
.......0
No
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Under penalties of pe~ury, I declare that I have examined this retum, incJudlng accompanying schedules and statements. and to the best of my knowledge and belfef, it is true, correct
and complete
Declaration of preparer other than the personal represenlative is based on all information of which pre parer has any knowledge
SIGNATUR(OF PERSON RESP SIB E FDR~pU
;0 ---- -_________
ADDRESS
DATE
q-/D-O~
509 William
SIGNATURE OF PREPARER DT
Road, Mechanicsburg,
~----~
JATIVE
PA
17055-4129
ADDRESS
/ D~TE
_M_ 9/S'/CJ,;J-
15601-0921
Samuel G
e ,__C'p!l.L_~~J3(J~__22_1J Greensburg, PA
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers \0 or lor the use of the surviving spouse is 3%
172 P.S. 89116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rale imposed on the net value of transfer; to or for the use of the surviving spouse is 0% 172 P.S. 89116 (a) (1.1) (ii)].
The statute does nol exemot a transler to a surviving spouse from lax, and the stalutory requirements for disclosure of assets and filing a lax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of deafh on or after Juiy 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% 172 P.S. 89116(a)(I.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. 89116(1.2) [72 P.S. 89116(a)(I)1.
The tax rate imposed on the net value of transfer; to or for the use of the decedent's siblings is 12% 172 P.S, 99116(0)(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~1508 EX. (6-98)
. *
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Estella E. Seslar
FILE NUMBER
(nclude the proceed;, clli\\galiofl anti the da\e the plOceeos wele received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
1.
2.
DESCRIPTION
Household Goods & Personal Effects
Long-term Insurance Refund
VALUE AT DATE
OF DEATH
ITEM
NUMBER
400.
183.
TOTAL (Also enter on line 5, Recapitulation) $
(Ilmore space IS needed, insensddflionalsheetsoflhe same size)
583.
, R~V'1509 EX< 16'98*,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Estella E. Seslar
FILE NUMBER
Ii an asset was made joint within one year 01 the decedent's date ol deaUl, il must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS
~ Dorothy Conant DeNicola 509 Williams Grove Road
Mechanicsburg, PA 17055-4129
RELATIONSHIP TO DECEDENT
Daughter
B
c
JOINTLY.OWNED PROPERTY:
LETTER DATE DESCRIPTION Of PROPER1\' 0,;, OF DAE 0;; DEATH
rEM FORJDINT MADE INCLUDE NAldE OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMB~R OR SIMILAR DATE OF DEAHl DECO'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER,ATTACHDEED FOR JOINHY.HELD REAL ESTATE VALUE OF ,l,SSET INTEREST DECEDENT'SINTEREST
1 A 1981 Oppenhe~mer Funds - US Gov. Trust 8579. 50% 4:<'!0.
Class A 889.008 Shs.
Acct 1/ 2205040000143
2. A 1981 VanKampen Insured Tax Free Income 31354. 50% 15677 .
Fund A 1667.769 Shs.
Acct 1/ 3202112949
3. A 1981 Vanguard Federal Money Market Fund 24,050. 50% 12025.
Acct 1/ 9907780233
4. A 1981 Commerce Bank Acct 1/ 0480002024 7178. 50% 3589.
5. A 1981 Commerce Bank Checking Acct. 7521. 50% 3761.
TOTAL (Also enter on line 6, Recapituiation) $ 39342.
(If more space is needed, insert additional sheets of the same size)
'AE~-1510 EX. 16-9S*,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISe. NON-PROBATE PROPERTY
ESTATE OF
FILE NUMBER
Estella E. Seslar
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OFTHE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER THEDATfQFTRANSFER,ATTACHACOPYOFTHEDEEDFORREAlESTAIE VALUE OF ASSET INTEREST (IF APPlICA8LE) VALUE
I. Massachusetts Mutual Life Annuity
Policy # 7-446-860 3723. 3723.
**SEE ATTACHED WORKSHEET**
TOTAL (Also enter on line 7 Recapitulation) $ 3723.
This schedule must be completed and med if the answer 10 any of questions 1 through 4 on the reverse side of the REV.1500 COV ER SHEET is yes.
(If more space is needed, insert additional sheets of the same size)
. REV-1511 EX, (12-99)
. '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
Estella E. Seslar
Debts Q1 decedent must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES
I Marker Engraving 75.
B. ADMINISTRATIVE COSTS:
1 Personal Representative's Commissions
Name of Personal Represenlative(s}
Social Security Nurnber(s)/EIN Number of Personal Representative{s)
SlreetAddress
City Stale_Zip
Year(s) Commission Paid'
2 Attorney Fees
3. Family Exemotion: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Ac\oress
City State_Zip
Relationship of Claimant to Decedent
4 Probate Fees
5. ACCDuntant's Fees 430.
6. Tax Return Preparer's Fees 25.
7.
TOTAL (Also enter on IlOe 9, Recapitulation) S 530.
(If more space is needed, inserl addilfonalsheels o/the same size)
. REv:,5,2 EX' (&-98)
*
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABilITIES, & LIENS
COMMONWEAl...1H OF PENNSYlVANlA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Estella E. Seslar
Include unreirnbursed medical expenses.
ITEM
NUMBER DESCRIPTION
Sue Tobias
2 Rehab PC
3 Internists of Central PA.
4 SA Davis Electrical Services
5 Spense Quality Repairs
6 Hoy storage And Moving
7 Dillsburg Glass
VALUE AT DATE
OF DEATH
11 .
30.
35.
165.
430.
299.
60.
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1030.
. REv:1513 EX+ (g..(}O)
'*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Estella E. Seslar
FILE NUMBER
NUMBER
I
NAME AND ADDRESS OF PERSON(SI RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS {include outright spousal distributions, and transiers under
Sec. 9116 lal 11.2)]
Dorothy Conant DeNicola
509 Williams Grove Road
Mechanicsburg, PA 17055-4129
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
Daughter
100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV.15DO COVER SHEET
II NON. TAXABLE DISTRIBUTIONS:
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON.TAXABLE DISTRIBUTIONS ON LINE 13 OF REY.1500 COYER SHEET $
(If more space is needed, insert additional sheets of the same size)
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Rev. Rul. 2001-58, 2001-50 I.R.B. 570 (12/10/2001)
Section 1274.--Determination of Issue Price in the Case of Certain Debt Instruments Issued
for Property
(Also Sections 42, 2800, 382, 412, 467, 468, 482,483,642,807,846, 1288,7520,7872.)
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term
exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables se1
forth the rates for December 2001.
Rev. Rul. 2001-58
This revenue ruling provides various prescribed rates for federal income tax purposes fOJ
December 2001 (the current month). Table I contains the short-term, mid-term, and 10ng-teTIl1
applicable federal rates (AFR) for the current month for purposes of section 1274(d; of the
Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjusted
applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b:.
Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate describe,
in section 382(f). Table 4 contains the appropriate percentages for determining the low-income
housing credit described in section 42(b )(2) for buildings placed in service during the currenl
month. Table 5 contains the federal rate for determining the presenl value of an annuity, ar.
interest for life or for a term of years, or a remainder or a reversionary interest for purposes 0:'
section 7520. Finally, Table 6 contains the 2001 interest rate for purposes of sections 846 and
807.
Rev. ReI. 2001-58 TABLE 1
Applicable Federal Rates (AFR) for December 2001
Period for Compounding
Annual Semiannual Quarterly Monthly
Short-Term
AFR 2.48% 2.46% 2.45% 2.45%
110% AFR 2.73% 2.71% 2.70% 2.69%
120% AFR 2.97% 2.95% 2.94 % 2.93%
130% AFR 3.23% 3.20% 3.19% 3.18%
Mid-Term
AFR 3.97% 3.93% 3.91% 3.90%
110% AFR 4.37% 4.32% 4.30% 4.28%
120% AFR 4.78% 4.72% 4.69% 4.67%
130%- AFR 5.18% 5.11% 5.08% 5.06%
150% AFR 5.99% 5.90% 5.86% 5.83%
175%, AFR 7.00% 6.88% 6.82% 6.78%
Long-Term
AFR 5.05% 4.99% 4.96% 4.94 %
110% AFR 5.57% 5.49% 5.45% 5.43%
120% AFR 6.08% 5.99% 5.95% 5.92%
130% AFR 6.60% 6.49% 6.44% 6.40%
IRS Documents
@ 1995-2002 Tax Management@ Inc.
Rev. 6/2001 Pg. 1
C0
Rev. Rul. 2001-58 TABLE 2
Adjusted AFR for December 2001
Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term
adjusted AFR 2.30% 2.29% 2.28% 2.28%
Mid-term
adjusted AFR 3.27% 3.24% 3.23% 3.22%
Long-term
adjusted AFR 4.65% 4.60% 4.57% 4.56%
Rev. Rul. 2001-58 TABLE 3
Rates Under Section 382 for December 2001
Adjusted federal long-term rate for the current month... ....
Long-term tax-exempt rate for ownership changes during the
current month (the highest of the adjusted federal long-term
rates for the current month and the prior two months)... ....
Rev. Rul. 2001-58 TABLE 4
Appropriate Percentages Under Section 42(b) (2) for December 2001
Appropriate percentage for the 70% present value low-income
housing credit..............................................
Appropriate percentage for the 30% present value low-income
housing credi t. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rev. Rul. 2001-58 TABLE 5
Rate Under Section 7520 for ~er 2009
Applicable federal rate for determining the present value of
an annuity, an interest for life or a term of years, or a
remainder or reversionary interest...... ..... ......... ... ...
Rev. Rul. 2001-58 TABLE 6
Rate Under Sections 846 and 807
Applicable rate of interest for 2002 for purposes of
sections 846 and 807........................................
IRS Documents
@ 1995-2002 Tax Management@ Inc.
4.65%
4.74%
8.05%
3.45%
e
5.71%
Rev. 6/2001 Pg.2
SC.'f.PII~t.
G
~
r.
MONTHLY
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POLICY OATEd:ji'~,,;, APR 26 1988
DATE OF FIRST PAYMENT MAY 101988
ANNUITANT'S AGE ON POLICY DATE 79 YEARS 11 MONTHS AND 27 DAYS - fEMALE
BASIC POLICY INFORMATION
PLAN
SINGLE PREMIUM LIFE ANNUITY
LIFE INCOME - S 50.27 MONTHLY
GUARANTEED PAYMENT PERIOD ENDS APR 10 2009
SINGLE
PREMIUM
$&,&00.00
OTHER INFORMATION
OWNER AND BENEfICIARY - SEE OWNER AND BENEfICIARY DESIGNATION PAGE ATTACHED
TO THIS POLICY
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FEDERAL INCOME TAX INFORMATION
LIFE ANNUITY
'00 (784) 5-19-88 nrs
IMPORTANT
Pleos0 !o..p 'hi, with your lax records tinea Ih.,. annuity
ftglmtt ",ill remain th. sa.. for future yftlrs.
We ore pleased fa furnish the following information regarding our colculotions of the tax figures for your annuity. These calculotions nave
;,een made in occordon~e with our understanding of current tax lows Clnd by application of factors selecled from official tables issued by
Internal Revenue Service.
oNe do not accept responsibility for the occuracy of our interpretation of lox Jows. Any questroni obout to)l. lows should be referred to
four tox adviser. .;
OLICYHOLDER AGENCY P....TE F1RST PAY-T DUE POLICY NUMBER
Estella E. Ses1ar 037 5-10-88 7 446 860
LIFE INCOME, 118 I LIFE 0 2 LIVES
AMOUNT $ 50.27 FREQUENCY Mont:h1y INCOME DIVIDENDS None
29 WITH STIPULATED OR REFUND FEATURE 0 NON-STIPULATED
INOT GUARANTEED\
III Add gross premiums and other considerations paid, excluding any premiums paid for disability or accidental
deoth benefits.
{2J Subtract total of 011 dividends credited or paid during life of policy.
l3} Add any dividends and/or interest at maturity used to increase income.
INVESTMENT IN CONTRAO (for Item J, belowl
non-stipulated (see above) the investment in contract is the same os cosl of annuity,
there is a stipulated or refund feature, Interno! Reven'Je Service requires on adjustment to be made; the present value of the possible
enefits to be paid after annuitant's death during the stipulated or refund period is subtracted from the cost of annuity and the balance is
le investment in contract. This adjustment, if required, is for tax pUrposes only and does not change the contract in ony way.
6,600.00
COST OF
ANNUITY
1 I 2 3. Ii . * 5. 6.
IESTMENT IN CONTRACT D:.PECTEO RETURN % OF INCOME TO " , TOTAL REGULAR AMI. O;ClUOABlE AMOUNT SUBJECT
J1t of annuity, adjusted (full rlllr regular income EXCLUOED {ITEM \ YEAR INSTAllMENTS (ITEM 4 MULTiPLIED TO TAX
neteua.ry 10f st\P\llll\edlmultipl~ by life ex, DIVIDED BY ITEM Z) DURING THE VE!\R BY HEM 3) (ITEM.4 LESS
refund future.) iPKtancy l.claL) (excluding any excess ITEM 5)
lot 01 income divid1.}
2,970.00 I' 5,730.78 51.8 % 19 88 , 402.16 , 208.32 , 193.84
'NY EXCESS INTEREST OR INCOME DIVIDENDS RECEIVED '" TAXABLE 1989 603.24 312.48 290.76
INCOME 'N .l.OD\T\OH 7D THE TA.XABLE PORTION OF TH' REGULAR 'NO , , ,
INSTALLMENTS THEREAfTER
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MAS S AC H US ETTS M UTU A L L.lrE INSUR.......CE COh1PA"lV. S"~ING,,"IEL.O, h1.....Ss...cHusms ~\l\l
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OWNER AND BENEFICIARYI>ESlGNATION .,
AS OF THE ISSUE DATE OF THIS POLICY
The Definitions and General Provisions on the reverse side of this page are a part of this designation.
OWNER: The annuitant
Upon receipt at the Home Office of due proof of the death of the annuitant
occurring while any or all of the guaranteed payments remain unpaid, any remaining
unpaid guaranteed payments shall be made, as they respectively fall due, to the
annuitantTs daughter, Dorothy S. Conant, if living.
After the annuitant and said daughter are dead, the commuted value of any
unpaid guaranteed payments, computed on the basis of 10.75% compound interest per
annum, shall be paid in one sum to the annuitant IS grandchildren, Dorothy E. Harshberger
and C. Jeffrey Conant, in equal shares to such of them as may be living, otherwise to
the estate of whichever of the annuitant and the said daughter is the last to die.
51458 (782)
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FORM Nil. 112-8 WILL.
For SaJe by P. O. NILI,. Co.. La,.... Blank Publ1.b.er. ,
.u6 Grant St.., Pgb.. IS, Pa.. :
[laE! mill &110 IDrnt&l1ttut
1, ESTELLA ST'IEL SESLlIR
of Ie):] Seslar St. Jeannette ,Gou.ntyof
\lestmorel?'lnd
and State of
Pennsylvania
being of sound mind and memory, do hereby ma.ke,
publish and declare this to be my Last Will and Testament, in manner and form following, hereby
revoking any will or will.s heretofore made by Tne.
First. I direct that an my just debts and funeral expenses be fully paid and satisfied, as soon
as conveniently may be, after my decease.
.
Second.
I hereby will, glve, devise and bpqueath all m~' real
estate including personal property to my h~sbandl Vincect
Seslar, 103 Seslar St. Jeannette, Penna.
Third. In the event my h~sband an~ I meet with a~ acci~ent
t~at both of uS meet death at the same time, then I will and
beq~eath all ~y real estate incl~ding perso1lal property to my
~aU:;!lter, Dnrot\lY }larie Cona:;t, 981 ~e[.ecca St. Pittsburgh 21, Pa.
FO:Jrth..
In the event my husband ShO~11d .proceed me" in neath
then I will and hequeath all my real estate including personal
property to my daughter, Dorothy HariR Conant.
Fifth.
In the event ~y daughter should be deceased at the time
of my death, and my husband also deceased,
then I uill and beqUeath!
all my ~eal estate including personal property to my dau~hter,
Dorothy Marie Conants' children to share and share ali~e, namely
Charles Jeffrey Conant, and Dorothy Estella Conant, and to aoy
other children horn of this Marricige.
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I do hereby make, constitute and appoint
/
Dorothy Marie ~onant,
OJ
981 Rebecca St.
Pittsburgh 21,
Pen on..
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to be my execut 0 r
01 this my Last Will and Testament
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]n Witness Wbcreof, I
Estella Ethel Seslar
the Testat e
day 01
above named, have hereunto subscribed my name and affixed my seal, the
.
July
in the year 01 our Lord one thousand nine hundred and Six t.Y _ 0 n e
24th
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Signed, sealed, published and declared by the above named Est e 11 a E t :1 e 1 S e s la r
in the presence 01 us, who have hereunto subscribed our names at her request as witnesses
thereunto, in the presence 01 said testat e Estella Ethel Ses~'hnd 01 each other.
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'--6:3/Y'6,"_~~:_*,:_)!d__~j_~:!.::;;,_:;._____________1~_______.
,as and lor her Last TVil1 and Testament
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~ 'BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z806Dl
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REY-1541 EX iFP I Dl-D2)
DOROTHY M DENICOLA
509 WILLIAMS GROVE RD
MECHANICSBURG PA 17055
'0..:
I'.~j
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
::: iOUNTY
ACN
10-22-2002
SESLAR
12-24-2001
21 02-0810
CUMBERLAND
101
ESTELLA
E
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
REY=i54-j-E"X-AFP--fin-:02Y-NOTicE--OF-i-NHEififANCE-TA;rjrpPRA-isEMiNT~--Ai.ioWANCE-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SESLAR ESTELLA E FILE NO. 21 02-0810 ACN 101 DATE 10-22-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
583.00
39.342.00
3.723.00
(8)
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
43,648.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Ad... Costs/Misc. ExPenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
530.00
1. 030.00
(11)
(12)
(13)
(4)
1.560 00
42,088.00
.00
42,088.00
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ !bb returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CR S:
NOTE:
.00 X
42,088.00 X
.00 X
.00 X
00 =
045 =
12 =
15 =
(19)=
.00
1,894.00
.00
.00
1,894.00
DATE
09-10-2002
NUMBER
CD001603
+
INTEREST/PEN PAID (-)
.00
AMOUNT PAID
1,894.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
1,894.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)