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HomeMy WebLinkAbout02-0621 I- Z W C W (.) W C w :. ",-Ul 0"'''' W"O ",00 0"'.... ..., .. '" z o !;;( ..J :J l- ii: <I: (.) w c:: z o S :J D.. == o (.) ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Wert David K. DATE OF DEATH (MM-DD- Year) DATE OF BIRTH (MM-DO-Year) 10/20/2001 05/14/1946 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) Wert Ter E. [X] 1. Original Return o 4. Limited Estate [Xl 6. Decedent Died Testate (AllachcopyofWiIl) o 9. litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (dateofdeathafler12-12-B2) o 7. Decedent Maintained a living Trust (Attach copy of Trust) o 10. Spousal Poverty Credit (dateofdeath between 12-31-91 and 1-1-95) ('/ OFFICIAL USE ONLY .:.-,.. t7 -1 '1- 'i FILE NUMBER c~lk--A,,^~ - JJ. 4.R.L L SOClAl SECURITY NUMBER 1 62- 3 6 - 9 2 9 5 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Return (dateofdeathpriorto12-13-82) [R) 5_ Federal Estate Tax Return Required .Q.. 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) I- Z W C Z o .. Ul W '" '" o o THjSc NAME HOWARD B, KRUG ESQUIRE FIRM NAME (If Applicable) PURCELL KRUG & HALLER TELEPHONE NUMBER 717 234-4178 HARRISBURG 1. Real Estate (Sche<lule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Sche<lule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Sche<lule E) 6. Jointly OWned Property (Schedule F) (6) o Separate Bilting Requested (1) (2) (3) (4) (5) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Sche<lule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Cos 10. Debts of Deceden~ Mortgage Liabil~ies, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Sche<lule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due (8) 0.00 X 2-- (15) X_(16) X .12 (17) X .15 (18) (19) ~.>." ~~QDESTr08SiQtlREV CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. 0 CSHOIlbP BE~RE PA 17102 OFFICIAL USE ONLY -- 400.00 c 0.00 400.00 21 ,075,00 0.00 (11) (12) (13) 21,075,00 -20,675.00 0.00 (14) -20,675.00 0,00 0.00 D . C I t dd ecedents omOle e A ress: SlREET ADDRESS 1201 Coooer Creek Drive CITY I 81 AT< I liP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. DisCO\Jnl (1) 0.00 Total Credits (A + 8 + C) (2) 3. InteresUPenalty if applicable D. Interest E. Penalty T otallnteresUPenalty ( D + E ) (3) 4. It Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greaterthan Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF AGENT 0.00 0.00 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 at the property transferred; ........................................................................... 0 IZI b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 IZI c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 IZI 2. If death occurred after December 12, 1982, did decedent Iransfer property within one year of death without receiving edequate consideration?. ...................................................... .......................... ............. 0 IZI 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. 0 IZI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................,..................................................... IZI 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties ofpe~ury, I declare ltIat I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE Of'j'. E~SON RESPON. ?IBLE FOV~I~G ~TURN ~A T.E '_ . "I 1{ C. }A.-t .s 1'.;( ADDRESS 1201 opper Creek Ilri ve Mechanicsbur F PR~A OTH, HAN,~Ep'~jJ;NTATIVE ADDRESS, PA 17050 DATE '-:>-ifp.2- SIGN Street PA 17102 "f23~:> . >'>H"'> . >.:"",<<i.~i.2sEL:j;i'00/J:Jj/\ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value oftransters to or for the use 01 the surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (i)j. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to ortor the use at the survivin9 spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and tiling a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased chiid twenly"ne years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(a)(I.2)]. The tax rate imposed on the net value oftransters to or tor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)j. The tax rate imposed on the net value of transters to or for the use of the decedent's siblin9s is 12% [72 P.S. 99116(a)(1.3)J. A sibiing is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Lad ft/iII and f?TedrMnent 0/ q)avU/ X ft/ed" I, DAVID K. WERT, of Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, and revoke any and all Wills and Codicils made by me. ITEM I: I direct that all my just debts and funeral expenses, including my grave marker and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease, as a part of the expense of administration of my estate. ITEM II: I give, devise, and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate outright to my spouse, TERRY E. WERT, on condition that my spouse survive me by thirty (30) days. ITEM III: In the event my spouse, TERRY E. WERT, predeceases me or fails to survive me by thirty (30) days, I give, devise, and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate in two equal shares, one share to each of my children, MICHAEL D. WERT and JENNIFER A. WERT, or their issue, per stirpes. ITEM IV: In the event neither my spouse nor my children survive me leaving issue, as aforesaid, I give, devise and bequeath the rest, residue and remainder of my estate in equal shares to the surviving children of JAMES E. BELL, DEBORAH W. EMIG, BARBARA W. HAGUE, NANCY L. RITTER, SUSAN B. SCHLUPP, CAROL W. SMITH, DONALD R. WERT and DOUGLAS WERT, JR. ITEM V: My Executrix and her successors shall have the following powers, in addition to those vested in them by law and by other provisions of my Will, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To borrow money from any person or institution including any corporate fiduciary and to mortgage or pledge any or all real or personal property as they in their sole discretion shall choose, without regard for the dispositive provisions of this instrument, except that no property passing to the marital deduction share shall be so mortgaged or pledged. 2 B. To reasonably compromise claims asserted by or against my estate. C. To join with my spouse in filing a joint income tax return without requiring her to indemnify my estate against liability for the tax attributable to her income, and to consent to any gifts made by my spouse being treated as having been made one-half by me for the purpose of federal laws relating to gift tax. D. To retain any or all of the assets of my estate, real or personal, without regard to any principle of diversification or risk. E: To sell at public sale, to exchange, or to lease for any period of time, any real or personal property and to give option for sales, exchanges, or leases, for such prices and upon such terms or conditions as they deem proper. F. To make loans to, to sell to, and to buy property from my or my spouse's executor or administrator. This shall not be construed as a command to exercise these powers under any circumstances. ITEM VI: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or 3 obligation of the beneficiaries and any of them, and shall not be subject to any execution, attachment, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM VII: All federal, state and other death taxes payable because of my death, with respect to the property passing under this Will, but not otherwise, and forming my gross estate for tax purposes, including any interest or penalty imposed in connection with such tax, shall be paid out of the non-marital residue of my estate, if any. Any such tax, including interest or penalty imposed, due by virtue of taxable property forming my gross estate but not passing under this Will shall be paid directly from such property and shall not be paid out of the marital or charitable deduction share of my estate. It is my specific command and intent herein that no property forming part of the marital or charitable deduction share of my estate be utilized to payor be reduced by any federal estate or Pennsylvania (or other state) inheritance or estate taxes. 4 ITEM VIII: No Executrix or her successor serving hereunder at any time shall be required to post bond or enter security in any jurisdiction. ITEM IX: I appoint my spouse, TERRY E. WERT, Executrix of this my Last Will. Should my spouse, TERRY E. WERT, fail to qualify or cease to act as Executrix, I appoint my children, MICHAEL D. WERT and JENNIFER A. WERT, or the survivor of them, to serve as Co-Executors of this my Last Will. Should both of my children, MICHAEL D. WERT AND JENNIFER A. WERT, fail to qualify or cease to act as Executor, I appoint my brother, DONALD R. WERT, to serve as Executor of this my Last Will. ITEM X: I appoint the surviving parent as guardian of the estate of any minor benefitting hereunder. Such guardian shall not be required to post bond or enter security in any jurisdiction and shall have all of the responsibility, authority and discretion herein granted to my personal representative as to property held for minors. ITEM XI: All references herein to the singular or the feminine shall include the plural or the masculine 5 respectively, where appropriate throughout this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this r' day of -e::? . T -ebruq,r Y / / , 1999. fljJr kbl-CSEALl DAVID K. WERT The preceding instrument, consisting of this and five other typewritten pages, was, on the date thereof signed, published and declared by DAVID K. WERT, the Testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. residing at (~'h.':? JJ. / / ;J/l u' , " ~;J a I.llI ~iding at tlJULI/;il2j /'#- 6 COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF DAUPHIN WE, DAVID "j1/'iITA ~. K. WERT, (.'hefu! {J. [Iu,," / l ()fVI/:vk~PI , the Testator and the and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will, and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the will as witnesses and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by DAVID K. WERT, the Test~~or, and subs~bed an3 sworn to before me by c.-h0 y' I '}e {/<2/~ and .,b'D,MT." t.-. /-"0,,/7,;;',';'",,01 wi tnesses, this ,:,-.-- day of , 1999. I / '/1 tary Pu~@!Seal Marsha L. Roscoe, Notary Public Harrisburg. Dauphin county My COmmission Exp"es July 2. 2001 """"''''1'''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENl SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Wert David K Include 1he proceeds of litigation and 'the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. FILE NUMBER ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 300.00 John Boat with 10hp motor (See Alan Levin appraisal.) 2. 1990 Load/Rite Trailer (See Alan Levin apprasal.) 100.00 TOTAL (Also enter on line 5. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 400.00 ?(iS5 AR . = O~600 ALLENTOWN BOULEVARD" HARRISBURG, PA 17112 " 652-3600 April 3, 2002 Re: Estate of David K Wert Oct. 20, 2001 (Date of Death) Dear Mr. Krug: In my opinion, the value of the following estate items as of October 20,2001 was as follows: A. 1996 Chevrolet Blazer (VIN: IGNDTl3W3T2141594) Approx. 71,000 miles B. 1985 Plymouth Voyager (Approx. 189,000 miles) Rust on roof, hood, panels, and underneath vehicle; new tires needed for inspection; dead battery C. 1990 LoadJRite Trailer Small boat trailer/purchased used D. John Boat (10 HP motor) - 2 seater Maximum weight capacity 380 to 400 lbs; If you have any questions regarding this matter, do not hesitate to call me. Sincerely, / ;;:ta....;! /~ Alan P. Levin $7,500 $300 $100 $300 .."."",,.,,"". CQMMONWEAl1H OF PENNSYl \JANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY ESTATE OF Wert David K. FILE NUMBER This schedule must he completed and fiied if 1he answer to any of questions 1 through 4 on '\he reverse side of the REV~ 1500 COVER SHEET is yes, DESCRIPTION OF PROPERTY %OF ITEM INCLUDE THE NMlE of THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRAKSFER DATE OF DEATH DECD'S EXCLUSIO~ TAXABLE VALUE NUMBER ATTACHACOPVOFTt!E DEED FOR REAL ES1ATE VALUE OF ASSET INTEREST (IFAPPl.ICABl.E) 1. EUR Profit Sharing Plan & Trust (IRA) 449,431.46 100. 449,431.46 0.00 (See attached copy of letter and check dated 12/6/2001) 2. Mass Mutual (IRA) 2,9BB.4B 100. 2,9BB.4B 0.00 Euro Pacific - Account # 63 749 458 (See attached letter) 3. Mass Mutual (IRA) 2,018.21 100. 2,018.21 0.00 New Perspective - Account # 63 749 45B (See attached letter) 'Reason for Exclusion - No taxable value because decedent was less than 59 1/2 years of age and had no control over assets. - Beneficiary was Wife TOTAL (Also enter on line 7, Recapitulation) $ 000 (If more space is needed, insert additIonal sheets of the same size) Mary Beth Spuhler Chartered Financial Consultant Ii ~~~~~~! THE BLUE CHIP COMPANIES'" March 18, 2002 214 Senate Avenue Suite 303 Camp Hill PA 17011-2339 Tel (717) 763-7365 EXI320 Fax (717) 763-7684 Res (7]7) 763-9834 Mr. Howard Krug, esq 1719 North Front Street Harrisburg PA 17102 RE: Joint Account # 63 795 894 David K. Wert Terry E. Wert Roth IRA Account # 63 749 458 David K. Wert (EuroPacific & New Perspective) Dear Howard, Enclosed are copies of the 2 accounts (3 funds that David had ownership at the time of his death. The values of each of these funds are listed on the date of his death, October 20, 2001 are listed below. Fund Account # Value as of October 20. 2001 Cash Management 63 795 894 $291.82 EuroPacific 63749458 $2,988.48 New Perspective 63749458 $2,018.21 If I can be of any further help to you in reference to the Wert's, please let me know. I appreciate you helping Terry in settling the estate. As always, it is a pleasure to work with you. Sincerely, /J1/)~ ~.tA " Mary Beth Spuhler Chartered Financial Consultant Insurance Representative of Massachusetts Mutual Life Insurance Company and affiliated companies. Springfield MA Ollll~OOOl Registered Representative of and securities offered through MML Investors Services. Ine.. a MassMutual subsidiary. Investment Adviser Representative of MML Investors Services. Inc. . Supervisory Office: 1414 Main Street. Springfield MA 01144-1013 (4] 3) 737~8400 . Wienken & Associates. P. Gary Wienken. CLU. ChFC. General Agent , , G!SYSTEMS December 6,2001 Mrs. Terry E. Wert 1201 Copper Creek Drive Mechanicsburg, PA 17055 Dear Terry: We have discussed most of the enclosed, but for the records of the Plan, and the files for both parties involved, we have received your request to distribute the balance in your EUR Profit Sharing Plan based upon the death of your husband David K. Wert. We are also in receipt ofa copy of the Certificate of Death issued October 24, 2001, which allows you as beneficiary to withdraw the balance in the Plan at this time. Therefore, please find a copy of the check as disbursed on your behalf directly to Capital Bank & Trust Company in the amount of$449,431.46. This represents the balance in your Plan account as of December 31, 2000 in accordance with Plan documentation that determines the amount of the disbursement. CO If you have any other questions on this matter, please feel free to give me a call directly at 717-697-6800 x2l6. ~~ , Wenger, Plan~istrator EUR Profit Shari~~~~t Treasurer, EUR Systems e.c; 010/iX tf#tJk-.: ~SJ tl~y .' 5040 Ritter Road Mechan;csburg PA 17055 VOICE +1717.697.6800 fAX +, 717.697.6550 www.eursystems.com DECEMBER 31, 2000 NAME DAVID K WERT 1201 COPPER CREEK DRIVE MECHANICSBURG PA 17055 SSN: 162-36-9295 BIRTH DATE: 05/14/46 EMPLOYMENT DATE: 11/09/64 IT GIVES US GREAT PLEASURE TO GIVE YOU A TABULATION OF YOUR ACCOUNT IN THE EUR PROFIT SHARING PLAN + TRUST AMOUNT IN FUND - JANUARY 1, 2000 $411,952.80 EUR CONTRIBUTION JAN 1, 2000 TO DEC 31, 2000 SHARE OF INTEREST AND OTHER INCOME LESS: EXPENSES TOTAL $4,940.26 $34,757.84 $2,219.44 $37,478.66 BALANCE IN EUR PROFIT SHARING PLAN - DEC 31, 2000 $449,431 046 NOTE: PLEASE KEEP YOUR ADDRESS CURRENT. -. - ',.- - .- - -. -. ~ ... ," - ..-.- _.;..:-- ':'~-' -;...~ '- .~~'-... ."...-.-.- _"__:..~,,_:"'_'~.k~ .~_.._,~_..", ,'W, _._._.__ . . ..'~ ' -. : - ~o '_ ',;, , ~' ~:E~R: P'RP,~,i~s~~'~~~~~:~~f:~~~~f.tLi ~). j, ~';<i~:;}~ ~": ~ :: .~~ ~ ~.~,,<:~__2 :6~ 9, ' . 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REV_1511EX'(1_971~_ ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FilE NUMBER Wert David K Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers & Harner Funeral Home 7,500.00 2. Dicese of Harrisburg - Cemetery, Grave Stone Round, Memorial Bench, Interment Fee and Plots 7,378.00 3. Pealer's Flowers 596.00 4. Raddison - Penn Harris Holel - Luncheon 1,876.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Numbe~s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (if decedenfs address is not the same as claimant's, attach explanation) 3,500.00 Claimant Terry E. Wert Street Address 1201 Copper Creek Drive City MechanicsburQ State PA Zip 17050 Relationship of Claimant to Decedent Wife 4. Probate Fees 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. Home Appraisal - Robert Jones Appraisers 225.00 TOTAL (Also enter on line 9, Recapitulation) $ 21 075.00 (If more space is needed, insert additional sheets of the same size) REV"513E~'(_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Wert David K. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I- TAXABLE DISTRIBUTIONS [mdude outright spousal distnbutions, and trans!e", under Sec. 9116 la) 11.2)] 1. Terry E. Wert Wife 100% 1201 Copper Creek Drive Mechanicsburg, PA 17050 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-I500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) / ';-"7 ";/- .y " BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 HOWARD B KRUG 1719 N FRONT ST HBG PA 17102 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '* REV-7S' EX AFP (D1-8U 03-17-2003 WERT 10-20-2001 21 02-0621 CUMBERLAND 202 Allount Rellitted DAVID K MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account 1 subllit the upper portion of this for.. with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ..... REy:736-Ex-A"FP-Tor:.-oz'r----ili-NoficE"oF--IiETERMiiiA"fioN-j,iili-j,ssEsSMENr--------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF WERT DAVID K FILE NO.21 02-0621 ACN 202 DATE 03-17-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .0.0 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIDNAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: To fulfill the require.ents of section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion reverse side. -- Make check or money of this Notice and sub.it with your pay.ent to the Rsgister of Wills printed an the order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may bs requested by ca.pleting an ~Application for Refund of Pennsylvania Inheritance and Estate Tax~ (REV-1313). Applications ars availabls at ths Office of the Register of Wills. any of ths 23 Revenue District Offices or from the Depart.ent's Z4-hour answering ssrvice for farms ordering: 1-800-362-2050; services for taxpaysrs with special hsaring and/or speaking needs: 1-800-447-30Z0 (TT only). OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: * Any party in intsrest not satisfied with ths assessment of tax as shawn on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revsnue, Board of Appeals. Dspt. 281021. Harrisburg. PA 17128-1021. OR --slecting to havs the .attsr determined at audit of ths personal representative, OR --appeal to ths Orphans' Court Factual errors discovsred an this assess.ent should be addressed in writing to: PA Depart~ent of Rsvsnue. Bureau of Individual Taxes, ATTN: Past Assess.snt Revisw Unit. Dept. 280601. Harrisburg. PA 17128-0601. Phans (717) 187-6505. See pags 5 of the booklet ~Instructians far Inheritance Tax Return far a Resident Decedent" (REV-ISOl) for an sxplanatian of administratively carrsctable errors. The 15~ tax a.nesty non-participation penalty is computed an the total of the tax and interest assesssd. and not paid before January 18, 1996. the first day aftsr the end of the tax a.nesty period. This nan-participation penalty is appealabls in the same .anner and in the the same tiNe perIod as you would appeal the tax and intsrest that has been assesssd as indicated on this notice. Additional Pennsylvania Estats Tax aSSBsssd as a rssult of a change an the Federal Estats Tax closing letter becomes delinquent at the expiration of one (1) month fro. the date the final notice of ths increase in Federal Estate Tax Is received. Taxes which became delinquent before January I. 198Z bsar interest at the rate of six (67-) percent psr annum calculated at a daily rate of .000164. All taxes which beca.e delinquent an or after January 1, 1982 will bear intersst at a rata which will vary fro. calendar year to calsndar year with that rate announced by the PA Depart.snt of Revsnue. The applicable interest rates for 1982 through 2002 are: Year Intsrest Rate Daily Intsrest Factor Year Interest Rate Daily Interest Factor 1982 20~ .000548 199Z 9~ .000247 1983 167. .000438 1993-1994 7' .00019Z 1984 ll~ .000301 1995-1998 .. .000247 1985 137- .000356 1999 77. .00019Z 1986 10~ .000274 2000 8' .000219 1987 .. .000247 ZOO 1 .. .000247 1988-1991 117. .000301 2002 6' .000164 --Interest is calculated a. fallows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becONss delinquent will reflect an interest calculation to fifteen (IS) days beyond ths date of the assessment. If pay.snt is .ade after the interest co.putatian date shawn on the Notice. additional interest .ust be calculated. /?- -;Jy- :Y \. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX PIVISIDN DEPT. 280601 HARRISBURG~ PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX HOWARD B KRUG ESQ PURCELL ETAL 1719 N FRONT ST HBG li' DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-19-2002 WERT 10-20-2001 21 02-0621 CUMBERLAND 101 ,~J '* lI:EV-15~7 EX 'fP (81-021 DAVID K Amount Rellitted P"",l;7102 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 ~ RE-Y=iS4"'nif-AFP--fjjFozY-Nii'ficE--.WYtiiiERiTAiicE-TAX-APPRAisEHENT-,--AL"LOWANCE-OR:----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WERT DAVID K FILE NO. 21 02-0621 ACN 101 DATE 08-19-2002 TAX RETURN WAS: I X I ACCEPTED AS FILED I CHANGED If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. AMount of Line 14 at Spousal rate lIS) 16. Amount of Line 14 taxable .t Lineal/Class A rate (16) 17. Amount of Line 14 .t Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class Brat. (18) 19. Principal Tax Due CR ITS: RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule AJ 2. stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notas Receivable (Schedule D) 5. Cash/Bank Deposits/Ki$c~ Personal Propert~ (Schedule E) 6. ~ointly Owned Property (Schedule F) 7. Transfers {Schedule G) 8. Tot.l Assets III 121 131 141 151 161 171 .00 .00 .00 .00 400.00 .00 .00 181 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Kisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Govern..ntal Bequests; Non-elected 9113 Trusts (Schedule ~) 14. Net Value of Estate Subject to Tax 191 1101 21.075.00 .00 NOTE: .00 X .00 X .00 X .00 X T DATE NUMBER INTEREST/PEN PAID I-I AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE NOTE: To insure proper credit to your account~ sub.it the uPper portion of this forM with your tax pay_nt. 400.00 1111 1121 1131 1141 :>1.075 00 20,675.00- .00 20,675.00- 00 = 045 = 12 = 15 = .00 .00 .00 .00 .00 1191= .00 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I RESERVATION: Estates of decedents d~ing an or before Dace.ber 12~ 1982 -- if an~ future interest in the estate is transferred in possession or enjoy_ant to Class B (collateral) beneficieries of the decedent after the expiration of any estate for Ufe or far YBars~ the Co..onwealth hereby e)Cpressly I""8serves the right to appra!sa and assess transfar Inheritance Taxes at the lawful Class B (collateral) rate on any such future interast. PURPOSE OF NOTICE: To fulfill tha require_ents of Section 2140 of the Inheritance and Estate Tax Act~ Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and sub.it with your payment to the Register of Wills printed on the reverse side. --Make check or .oney ordar payabla to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of 8 tax credit, which was not raquested an the Tax Raturn, may be requested by cO_Pleting an -Application fer Refund of Pannsylvania Inheritanca and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills~ any of the 23 Revenue District Offices~ or by calling tha special ~4-hour answering sarvice for for.s ordering: 1-8oo~362-20SD; services far taxpayers with special hearing and I or speaking needs: 1~800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraiS8"nt~ allo..anc8~ or disallowance of deductions~ or assessment of tax (including discount or interest) as shown on this Notice .ust object within sixty (60) days of receipt of this Notice by: --writtan protest to the PA Depart_ent of Revenua~ Board of Appeals~ Dapt. 281021, Harrisburg~ PA 17128-1021~ OR -~81ect!on to have tha .atter d&ter.ined at audit of the account of the personal representative~ OR --appeal to tha Orphans' Cou~t. ADMIN- ISTRATIVE CORRECTIONS: Factual erro~s discovered an this asseSSNent should be ~ddresSBd In writing to: PA Department of R8venue~ Bureau of Individual Taxes~ ATTN: Post Assess.ent Reviaw Unit~ Dept. 280601, HarriSburg, PA 17128-0601 Phone (717) 187-6505. Sea page 5 of the booklat -Instructions far Inheritance Tax Retu~n far a Resident Decedent" (REV-lSDl) far an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar .onths after the dacedent.s death~ a five percant (S~) discount of the tax paid is allowed. PENALTY: The 15~ tax amnesty nan-participation penalty is computed on the total of the tax and interest assassad~ and not paid bafore January 18, 1996, the first day after the end of tha tax a.nesty periOd. This nan-participation penalty is appealable in the sa_a manner and in the the sa.e ti.e periOd as yOU would appeal tha tax and interest that has been assessed as indicatad on this notice. INTEREST: Interest is charged beginning with first day of dalinquency, or nina (9) months and one (I) day frQ. the data of death, to the date of payment. Taxes which beca.a delinquant befora January l~ 1982 bear interast at tha rata of six (6~) percent par annum calculated at a dally rate of .000164. All taxes which becs_s delinquent on and after January 1, 1982 will bear interest at a rata which will vary fro. calendar year to calendar year with that rate annauncsd by the PA Depart.ent of Ravenue. The apPlicable intarest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rata Daily Interest Factor 1982 20~ .000S48 1992 9~ .000247 1983 16~ .000438 1993-1994 n .000192 1984 11~ .000301 1995-1998 9~ .OOOZ47 1985 13% .000356 1999 n .000192 1986 10" .000274 2000 .~ .000219 1987 9~ .000247 2001 9~ .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated _. follows: * INTEREST = BALANCE OF" TAX UNPAID X NUIIBER OF" DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issuad after the tax becomes delinquent will reflect an interest calCUlation to fifteen (IS) days bayond the date of the assess_ant. If payment is mada after the intarest computation data shawn on tha Notice, additional interest must be calculated. //-7:9'-1/' V BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 171Z8-0601 B KRUG FRONT ST COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN *' REV-4UEXAfP IGI-D5l HOWARD 1719 N HBG 03-10-2003 WERT 10-20-2001 21 02-0621 CUMBERLAND 201 A.aunt R.lli tted DAVID K PA 17102 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account} submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REv=i;8Y-Ex--A"FP-Tiir:.-03'-----.i-NiificE-oF"-IiETERMiNA"TiiiN-;.NIi-;.ssEssHENy---------------------- - -- --- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF WERT DAVID K FILE NO.21 02-0621 ESTATE TAX DETERMINATION ACN 201 DATE 03-10-2003 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 '1l rl' . ~ IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED 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.) PURPOSE OF NOTICE: PAYMENT: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top po~tion of this Notice and sub.it with your payment to the Register of Wills prInted on the reverse side. -- "aka check or Boney order payable to: REGISTER OF MILLS I AGENT. REFUND (CR): A refund of a tax credit .ay be requested by completing an "ApplIcation for Refund of Pennsylvania Inheritance and Estate Tax. (REV-1313l. Applications are available at the Office of Ule Register of NUls, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking nBeds: 1-8DD-447-3020 (TT only). DBJECTI0H5: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: * Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: .-wri1:ten protest to the PA Deparbent of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR .-eleoting to have the eatter deter.ined at audit of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assesseent shOUld be addressed in writing to: PA Departeant of Revenue, Bureau of Individual Taxes, ATTN: Post Assesseent Review Unit, Dept. 280601~ Harrisburg~ PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of a~inistratively correctable errors. The 15~ tax amnesty non-participation penalty is computed on the total of tha tax and interest assessed~ and not paid before January 18, 1996~ the first day after the end of the tax aenesty periOd. This non-participation penalty is appealable in the sa.e eanner and in the the same ti.e periOd as YOU would appeal the tax and interest that has been assessed as indicated on this notIce. For dates of death on or after 1Q-3-91~ Pennsylvania Estate Tax based on the Federal Estate Tax return becOMeS delinquent at the expiration of nine (09) .onths froe the date of death. For dates of death prior to 10-3-9l~ Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) eonths fro. the date of death. Tqxes Which beca~8 delinquent before January 1~ 1982 bear interest at the rate of six (6r.) percent per annue calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate whiCh will vary fro. calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z003 arB: Inter8st Dally Interest Daily Interest Daily '!m ....!!!!.... ~ X!!r .....B!!!.... f!5.!2.!:.... :!!!r ......B.!.!!- Factor 1982 zo. .000548 1987 .. .D00247 1999 n .000192 1983 l6~ .000438 1988-1991 11;( .000301 2000 ". .000219 1984 HZ .000301 1992 9;( .000247 2001 .. .000247 1985 13;( .000356 1993-1994 n .000192 2002 6. .000164 1986 10~ .000274 1995-1998 .. .000247 2003 5. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR -~Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days beyond the date of the aSS8ssment. If pay~ent is made aft8r thB interest computation date shown on the Notice, additional interest .ust bB calculated.