The URL can be used to link to this page

Home My WebLink About02-0750 BENEFICIARY RETURN ONLY / 7-g3- 3 C/ ~ REV'1500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT -.J/ ():J ,,? J;!l COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Wolfson Sol S 135-03-8254 DECE- DATE OF DEATH (MM-DD-YEAR) T DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT OS/22/2002 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Marjorie J. Wolfson B 3. Remainder Return CHECK ~' Original Return W. Supplemental Return (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required ~ate of death aller 12-12-82) PRIATE 6. Decedent Died Testate 7. eceden! Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach aoopy of Trust) BLOCKS 9. wtiga',;wn Pro,,;.t;eds F.,;cejv~d U 10. ~'Jou!"",1 P...."..rt" Credit !o1ate of ""'alh l':elweer> n 11. Elect:':::l to !a~ Uf'~er Sec. 91 13(A; 12-31-91and 1'-1-95) . - . U (Attach Soh 0) tfllll!li!PtiQNMl!lllm',*oQMiliij~tlm;lltt;e~$e~ea_i!ltl.i)ij)j!iQlINl'QIWii;hQN$lilQlllill'lllllill~t,ijjWQi NAME COMPLETE MAILING ADDRESS COR- Steven J. Schiffman, Esq. 2080 LINGLESTOWN ROAD, SUITE 201 RE- FIRM NAME (If Applicable) HARRISBURG, PA 17110 SPON DENT SERRATELLI, SCHIFFMAN, ET AL. TELEPHONE NUMBER 717-540-9170 ,.... .- .'OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) 0 2. Stocks and Bonds (Schedule B) (2) 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0 4. Mortgages & Notes Receivable (Schedule D) (4) 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 130 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) 4,200 RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 181,034 8. Total Gross Assets (total Unes 1-7) (8) 185,364 9. Funerai Expenses & Administrative Costs (Schedule H) (9) 2,262 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 4,780 11. Total Deductions (total Lines 9 & 10) (11) 7,062 12. Net Value of Estate (Line 8 minus line 11) (12) 178,302 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) 0 has not been made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus Une 13) (14) 178,302 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 ta)(able at the spousal ta)( rate, or transfers under Sec. 9116 (a)(1.2) 0 X .0 00 (15) 0 TAX 16. Amount of Line 14 ta)(able at lineal rate 178,302 X.O 0.045 (16) 8,024 - COMPU- 17. Amount of Line 14 ta)(able at sibling rate 0 X .12 (17) 0 TATION 18. Amount of Line 14 ta)(ableat collateral rate 0 X .15 (18) 0 19. Tax Due (19) 8,024 20. E9 !<$~Heii!ajF)jOU_~Q~jfm*jjeRj!iiPOF\Wd91%WAvM~1 ,'JJJJJJJJ'JJJ\.J\J"""",,\\\\,",,'J\~~Jl~"SP!'\!imo,ANSW~B)\lJillliJ!:iST!OMS;'OM:PA$E,,~,ANlitB~CH~CK.'rMJ!jiW""'""""..... o PA 15001 NTF 29755 Copyright 2000 GreatlandlNelco LP - Forms Software Only PA REV -1500 EX (6-00) Page 2 Decedent's Comolete Address: STREET ADDRESS 355 S. Sporting Hill Road Cumberland CITY I STATE I ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1, Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 8,024 o 7,750 408 Total Credits (A + B + C) (2) 8,158 3. Interest/Penalty if applicable D. Interest E. Penalty o o TotallnteresVPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX. DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Une 5 + 5A. This is the BAlANCE DUE. (5B) M,ake,Check,Payable,10:, ,R,EG,I,STE:Fl,()FVIII~L!>,!\c;,EJllr., o 134 o o o '::::::::{::::::::::::::::::::::(:~;::}~::::::::::::::::::,:::::,:::::,:::::,:::::::,::,::,:::;::;;:::::=::;::',:i:,',;;:::::;'::::;:::::;:::::::::::,',:"",::,:"",:,:",:,:":":"::,:":"),:":,:,,,:,,,,, ,,:,,r,,:":":"""",,:,,,,,:,,:,',:,:,',~;~n',:,::':::'::':.'...... 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; . . . . . . . . . . . . . b. retain the right to 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? . . . . . . . . . . . . . If 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? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . , . , , . . . . . . . . . . . . . . . . .. 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. Yes No ~ ~ ~ ~ 2. ~ y./ 0 ? _ listin DATE/1.. '-i 07- Harrisburg, PA 17110 [72 P.S. 19116 (a)(U)(I)]. For dates of death on or after January 1, 1995, the tax rate Is Imposed on the net value 01 transfers te or for the use of the survIvIng spouse Is 0% [72 P.S. i 9116 {a) (1.1) (iI)]. The statute rlOp.~ nol AI/Amnl a transfer to a survIving spouse from tax, and the statutory requirements for disclosure of assets and Illinga 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 child twenty-one years of age or younger at death to or for the use 01 a natural parent, an adoptive parent, ora stepparent of the child Is 0% [72 P.S.li9116(a)(1.2)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%, except as noted In 72.P.S.19116(1.2) [72 P.S. 119116(a)(1)]. The tax rate Imposed on the net value of transfers to or for the use of the decedent's sIblings Is 12% [72 P.S. !I9116(a)(1.3}J. A sibling Is defined, under Sectlon 9102, as an IndivIdual who has at least one parent In common with the decedent, whether by blood or adoption. on spouse o PA 15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sol S. Wolfson Include proceeds of litigation & date proceeds were received by the estate. All craD. jointly-owned with right of survivorship must be disclosed on 5th. F. ITEM VALUE AT NO. DESCRIPTION DATE OF DEATH 11. PaineWebber Account MW 86809 130 SCHEDULE E CASH, BANK DEPOSITS. & MISC. PERSONAL PROPERTY FILE NUMBER This represents residuals in paineWebber Account MW-86809 which was split into two recipient accounts MW-87307 and MW-87308 in April 2002. 9 PA15081 NTF 10875 Copyright 1999 Greatland/Nelco LP - Forms Software Only TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 130 REV-1509EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sol S. Wolfson SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. Marc J. Wolfson ADDRESS 311 Reeser Road, Camp Hill, PA 17011 RELATIONSHIP TO DECEDENT Son B. Marjorie J. Wolfson Mailing Address, 311 Reeser Road, Camp Hill, PA 17011 Surviving Spouse C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR MADE Include name of financial institution and bank DATE OF DEATH DECD'S JOINT account number or similar identifying number. VALUE OF NO. TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 11. AB\. 03/08/2002 First Union Checking Account #1027860329628 12,601 33.300 4,200 This account was opened in 1985 in the names of Sol Wolfson and his wife, Marjor 'e Wolfson. Marc Jeffrey Wolfso f1 was added to the account on 3/8/2002. TOTAL (Also enter on line 6, Recapitulation) $ 4,200 9 PA 15091 NTF 10876 (If more space is needed, insert additional sheets of the same size) Copyright 1899 Great/and/Nelco LP - Forms Software Only REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sol S. Wolfson SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV -1500 COVER SHEET is yes. ITEM NO. 11. DESCRIPTION OF PROPERTY INCLUDE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECD & DATE OF TRANSFER. ATTACH COPY OF THE DEED FOR REAL ESTATE. Paine Webber Account MV-87307 DATE OF DEATH VALUE OF ASSET 80,898 %OF DECD'S INTEREST 100.000 EXCLUSION (IF APPLICABLE) TAXABLE VALUE o 80, 898 This was a transfer within a year of the date of death from an account owned solely by the decedent The accou~t was transferred in April 2002 to Sol, Jeffrey, Niles and Alan Wolfson. 2 PaineWebber Account MV-87308 109,136 100.000 9,000 100,136 This was a transfer within a year of date of death from an account owned solely by the decedent. Transfer was in April of 2002 to the decedent's sons, Jeffrey, Alan and Niles Wolfson. Each party is entitled to $3000.00 exclusion. TOTAL (Also enter on line 7, Recapitulation) $ 9 PA 15101 NTF 10877 (If more space is needed, insen additional sheets of the same size) Copyrighl1999 GreatfandlNalco LP - Forms Software Only 181,034 REV-1S11EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sol S. Wolfson SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FI LE NUMBER Debts of decedent must be reDorted on Schedule I. ITEM NO. A. FUNERAL EXPENSES: 1. 1 Alex Lazarus (Honorarium) DESCRIPTION AMOUNT 100 2 Reese Funeral Home Amount Owing {in addition to prepayment} 182 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City Slate Zip Year(s) Commission Paid: 2. 3. Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 2,000 City Relationship of Claimant to Decedent State Zip 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 9 PA15111 NTF 10878 Copyright 1999 Greatrand/Nelco LP - Forms Software Only TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,282 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sol S. Wolfson Include unreimbursed medical expenses. ITEM NO. 1. 1 County Meadows Husband and Wife were both living in the same apartment. Therefore, 50% of the bill owing to County Meadows has been taken as a deduction on this return. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER DESCRIPTION AMOUNT 2,015 2 Private Duty Nurse (Beverly Haulman; Home Aide, Inc., Deb Gibson, Geniece Bailey and Kathy Roth) . Husband and Wife were both living in the same apartment and receiving the services of private duty nurses. Therefore, 50% of the billings have been taken as deductions on this return. 1,797 3 Tarndot Homecare (Special Chair reo medical needs) 895 4 West Shore Emergency 73 9 PA15121 NTF 10874 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insen additional sheets of the same size) 4,780 Copyright 1999 Grealland/Nelco LP - Forms Software Only .REV-1513 EX+ (9-UO) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and ~ansfers under Sec. 9116 (a) (1.2)] FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not Ust Trustee(s) Of ESTATE Joint Account ( s) Son Joint Account ( s) , Son Joint Account ( s) Son Sol S. Wolfson 1 1. ~lan B. Wolfson ~45 Trotters Ridge Roswell, GA 300752883 2 Marc J. Wolfson 11 Rees er Road Camp Hill, PA 17011 3 liles L. Wolfson 72 Stoneybrook Road Montville, NJ 07045 ENTER DOLLAR AMTS. FOR DlSTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV-1500 COVER SHEET " NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. I TOTAL OF PART" - - ENTER TOTAL NON- TAXABLE DISTRIBS ON LINE 13 OF REV -1500 COVER SHEET 1$ (11 more space is needed, insert additional sheets of the same size) o o PA15131 NTF 33293 Copyright 2000 Grealland/Nelco lp. Forms Software Only ~. ~" ~ ~'~3- 3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 STEVEN J SCHIFFMAN ESQ SERRATELLI ETAL 2080 LINGLESTWN RD 20 HBG PA 1711;0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REM-1607 E% AFP (01-037 DATE 03-10-2003 ESTATE OF WOLF50N SOL S DATE OF DEATH 05-22-2002 FILE NUMBER 21 02-0750 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: 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 RECORDS -~ ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (O1-03) *** INHERITANCE TAX STATEMENT OF ACCOUNT ~** ESTATE OF WOLF50N SOL S FILE N0. 21 02-0750 ACN 101 DATE 03-10-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-03-2003 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 8,024.00 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID OS-20-2002 CD001547 401.20 7,750.00 02-20-2003 REFUND .00 127.20- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. * IF PAID AFTER THIS DATE, SEE REVERSE ~ TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ~-- ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" [CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 8,024.00 .00 .00 .00 printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CRI: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an ^Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY TO: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3l calendar months after the decedent's death, a five percent (5%l discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) months and one (1l day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1 , 1982 will bear interest at a rata which will vary from calendar year to calendar year with that rate announced by the PA D epartment of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Oaily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU![BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. J ~-~3- 3 COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 NOTICE OF INHERITANCE TAX HARRISBURG, PA 17128-0601 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 ER 11FP coi-o3) DATE 02-03-2003 ESTATE OF WOLF50N SOL S DATE OF DEATH 05-22-2002 FILE NUMBER 21 02-0750 COUNTY CUMBERLAND STEVEN J SCHIFFMAN ESQ ~ ACN 101 SERRATELLI ETAL Amount Remitted 2080 LINGLESTWN RD 20 HBG PA 17110. MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE: PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WOLFSON SOL S FILE N0. 21 02-0750 ACN 101 DATE 02-03-2003 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. MortgageslNotes 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)_ .00 (2) .00 (3) .00 t4)_ .00 (5) 130.00 tti) 4,200.00 (7) 181,034.00 (s) NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. 185,364.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 2,282.00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)_ 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 4,780.00 11. Total Deductions (11) 7.062.00 12. Net Value of Tax Return (12) 178,302.00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 178,302.00 NOTE: if an assessment was issued previously, lines 14, 15 and~or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) •00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 178,302.00 X 045. 8,024.00 17. Amount of Line 14 at Sibling rate (17) .00 X 1 2 .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18] •00 X 15 .00 19. Principal Tax Due (19)= 8, 024.00 TAY CDCifTTC~ - _ - - - DATE NUMBER + INTEREST/PEN PAID (-) AMOUNT PAID 08-20-2002 CD001547 401.20 7,750.00 TOTAL TAX CREDIT 8,151.20 BALANCE OF TAX DUE 127.20CR INTEREST AND PEN. .00 TOTAL DUE 127.20CR * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December IZ, 198Z -- if any future interest in the estate as transterrec in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance TaxE at the lawful Class B (collateral) rate an any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S, Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or Honey order payable to: REGISTER OF WILLS, AGENT REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an ^Application for Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services far taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice hy: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should he addressed in writing to: PA Department of Revenue, Bureau of Individual Texas, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (7171 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors, DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty Han-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C6%) percent per annum calculated at a daily rate of .OD0164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .OD0164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUlIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becores delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SCHIFFMAN STEVEN J ESQUIRE 2080 LINGLESTOWN ROAD SUITE 201 HARRISBURG, PA 17110-9483 fold ESTATE INFORMATION: SSN: i 35-03-8254 FILE NUMBER: 2102-0750 DECEDENT NAME: WOLFSON SOL S DATE OF PAYMENT: 08/20/2002 POSTMARK DATE: 00/00/0000 couNTY: CUMBERLAND DATE OF DEATH: 05/22/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ 57,750.00 TOTAL AMOUNT PAID: REMARKS: STEVEN J SCHIFFMAN ESQUIRE CHECK#1367 SEAL INITIALS: JA RECEIVED BY: MARY C. LEWIS 57,750.00 REGISTER OF WILLS REV-1162EX111-96) NO. CD 001547 REGISTER OF WILLS ~. ~`"~~ K' SE~k`~~ F11 ` December 4, 2002 M~cf~~~F; F. 8+~r,~~ti~~ R"~'```" ~-~ C^`"`'"'~` Register of Wills Cumberland County Courthouse F. F~. I`h~RTSO;' 1 Courthouse Square STEVEn; O. Sr~Ar-~~. Carlisle, PA 17013 ~~~~~~ ~~~ St,FR'{'"`~ * Re: Decedent: Sol S. Wolfson File No. 2102-0750 1-~ LIE~(~:hAH ~. ~:1Ch._CK ME~~~,~ ~. ~~F, Dear Sir/Madame: c~.,Krf; a. SrEr~f~tn~,c ,~~ Enclosed for filing, please find the original and four copies of the Beneficiary Inheritance Tax Return with regard to the above captioned decedent. ` ' ' '' ' Please time and date stamp the extra copies and return them to me in the enclosed self-addressed envelope. A check in the amount of $15.00 representing the filing fee is enclosed. Thank you for your assistance in this matter. -:c-'3 r . /dae • ~ ~' °~"~ Enclosures cc: Jeffrey Wolfson Very truly yours, SERRATELLI, 5CHIFFMAN, BROWN & CALHOON, P.C. ~_ Debra A. Evangelisti, Paralegal