HomeMy WebLinkAbout01-0981
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OFFICIAL USE ONL Y
REV-1500 EX. (6-00) REV-1500 /-? /6
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INHERITANCE TAX RETURN FILE NUMBER
COMMONWEAL TH OF PENNSYLVANIA 21-2001-0981
DEPARTMENT OF REVENUE RESIDENT DECEDENT
DEPT. 280601 COUNTY CODE YEAR
HARRISBURG, PA 17128-0601 NUMBER
DECEDENT'S NAME (lAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
D Frank.Rose 202-32-0485
E
C DATE OF DEATH (MM-OD-YEAR) DATE OF BIRTH (MM-DD- YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
E
D 07/29/2001 10/04/1910 REGISTER OF WILLS
E (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
N
T
.!. 1. Original Return - 2. Supplemental Return 0 3. Remainder Return ~~r~; t"of r2e~{t82)
APB 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) 5. Federal Estate Tax Return Required
pRL X -
6. Decedent Died Testate 7. Decedent Maintained a living Trust 0 a. Total Number of Safe Deposit Boxes
EplO - - -
RAC (Attach copy of Will) (Attach copy of Trust)
KOTK 0 9. 010. 0 11. Election to lax under Sec. 9113(A)
ES Litigation Proceeds Received Spousal Poverty Credit
(date of death between 12-31-91 and 1-1-95) (Attach Sch 0)
THIS.SECt'ON.M.lJST.~E.t:Ot..1PLETe;D;."Lt...COaa~$P()l\1P~l\1t:~.$..C:()l\1f;IPElI1'1'IAt..,.AX..'l\1f:OaMATIClN.SHCltJLD.BE.OIRECTED TO:
P NAME COMPLETE MAILING ADDRESS
C
0 0 James L. Hollinger, Esquire
R N FIRM NAME (If Applicable) 60 E. Penn St. P.O. Box 150
R 0 ,
E E Smith,Aker,Grossman&Hollinger,LLP Norristown , PA 19404
S N
T TELEPHONE NUMBER
610/275-8200
1. Real Estate (Schedule A) (1) None OFFICIAL USE ONl Y
2. Stocks and Bonds (Schedule B) (2) ~R~ ~ :::0
3. Closely Held Corporation, Partnership or (3) sp~ ~;
..
Sole-Proprietorship 0"" : ':i
C
4. Mortgages & Notes Receivable (Schedule D) (4) ~bne c....
::=:>
Cash, Bank Deposits & Miscellaneous Personal Property (5) 10,000.00 z
R 5.
E ~
C (Schedule E) -.J
A 6. Jointly Owned Property (Schedule F) (6) 14,438.34
P 0 -u
I Separate Billing Requested Lv
T 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 9,529"; '74 (....j ::i.
U
L (Schedule G or L) W
A
T a. Total Gross Assets (total Lines 1-7) (8) 33,968.08
I 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 11,310.18
0
N 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) None
11. Total Deductions (total Lines 9 & 10) (11 ) 11,310.18
12. Net Value of Estate (Line 8 minus Line 11) (12) 22,657.90
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 22,657.90
C SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0
M
P 15. Amount of Line 14 taxable at the spousal tax
T U
A T rate, or transfers under Sec. 9116(a)( 1.2) X .0 0 (15) 0.00
X A 22,657.90 45 (16) 1,019.61
T 16. Amount of Line 14 taxable at lineal rate X 0
I 17. Amount of Line 14 taxable at sibling rate X 12 (17) 0.00
0
N 1a. Amount of line 14 taxable at collateral rate X 15 (1a) 0,00
19. Tax Due (19) 1,019.61
20. n 1......~Bl::pli(nfll::~l::lfXq~AR~.R~qqEl:$T!I!f~Ai:al$f'.\.l~~!qlf.AN:qV~MAy~~/II;.t.:.1
G
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH < <
Copyright (e) 2000 form software only The Lackner Group, Inc.
FormREV-1500 EX (Rev 6-00)
Decedent's Complete Address:
STREET ADDRESS
4833 E. Trendle Rd., Country Meadows
CITY I STATE I ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
1,019.61
934.52
49.19
Total Credits ( A + B + C) (2)
983 . 71
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 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 Line 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 Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEAS~~NS;~~!:~~~n~~tt~~~~~m:~~!:~~~:~;~:;:~~!;~~:~!I!~~!!~~ :"l~:,li! 1~:::~~:g::~~~:~:~~:~!I~~~~t~~:k~://
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; . . . . . . . . . . . . . ~ ~x:
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? . . . . . . . . .
2. 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.
0.00
0.00
35.90
0.00
35.90
o
[!]
[K]
o
Under penalties of perjury. I declare that 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.
S~CiP~NSIBL FOR FILING RETURN Leonard Frank & Harriet A. Shane DATE
~ ~~~a~_ --~~r;{sZ~~~?-~Al_-i9~if4~?~-_~?9______---------- bj{cM~2-
SIGNATURE OF PREPARER OTHE THAN REPRESENTATIVE Smi th , Aker , Grossman&Ho11 inger, LLP DATE
~mii~~~!!~!!!~~~~i~i~i~i;;i:;~i~ii;i;ii;~!~i~i~~~!:;;ii;!~i:!~;!!;!!;!;!!;!';!;!!;";!!;!'-'!;!!;';;i!;';"m!!!"!!!i!!!'!m'~!~'i!~;
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 to or for the use of the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)).
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. 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 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 of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)).
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. 9116( 1.2)
[72 P.S. 9116(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. 9116(a)(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.
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE T AA RETURN
RESIDENT DECEDENT
ESTATE OF
Rose Frank
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
SS4f 202-32-0485
07/29/2001
Include the 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.
ITEM
NUMBER
1
DESCRIPTION
National Penn Bank c.d. 592796208
VALUE AT DATE
OF DEATH
10,000.00
TOTAL (Also enter on line 5, Recapitulation) $ 10,000.00
(If more space is needed. insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
REV-1509 EX + (1-97)
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Rose Frank SS# 202-32-0485
SCHEDULE F
JOINTL V-OWNED PROPERTY
07/29/2001
FILE NUMBER
21-2001-0981
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.
Leonard A. Frank
ADDRESS
409 Richard Knoll
Haverford, PA 19041
RELATIONSHIP TO DECEDENT
son
B.
Harriet A. Shane
18 Cliff Rd.
Sunbury, PA 17801
daughter
c.
JOINTL Y -OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY "10 OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank DATE OF DEATH DECO'S VALUE OF
account number or similar Identifying number.
NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 B Commerce Bank c.d. 300972 3,745.27 50.00% 1 , 872 . 64
2 A National Penn Bank c.d.
3000006827 21,042.98 50.00% 10,521. 49
3 B Commerce Bank checking
513090266 4,088.41 50.00% 2,044.21
TOTAL (Also enter on line 6, Recapitulation) $ 14,438.34
T
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1509 EX (Rev. 1-97)
REV-1510 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Rose Frank SS# 202-32-0485
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
07/29/2001
FILE NUMBER
21-2001-0981
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM RELAW8~M~I~ ~~1,~~~I5~WTT~~JM~1fB~EJF ~~~~RSFER. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 National Penn Bank c.d.
1102781005 itf Harriet Shane 9,529.74 100.00% 9,529.74
TOTAL (Also enter on line 7. Recapitulation) S 9,529.74
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1510 EX (Rev. 1-97)
REV-1S11 EX + (1-97)
~
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Rose Frank
SSif 202-32-0485
07/29/2001
FILE NUMBER
21-2001-0981
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
DESCRIPTION
AMOUNT
1
2
3
4
5
6
FUNERAL EXPENSES:
Levine & Sons Memorial Chapel
Roosevelt Memorial Park
Ruby's - food
Super Fresh - food
Hymie's - food
Memorial plaque
8,788.00
725.00
89.16
45.76
402.26
300.00
ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees Smi th , Aker . Gros sman&Ho11 inger, LLP
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
950.00
S. Accountant's Fees
4. Probate Fees
6. Tax Return Preparer's Fees
7.
A.
Other Administrative Costs
Register of Wills - file inheritance tax return
10.00
TOTAL (Also enter on line 9, Recapitulation) $ 11,310.18
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1S11 EX (Rev. 1-97)
...
.REV-1513 EX + (9-00)
SCHEDULE J
BENEFICIAR IES
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Rose Frank
SSff 202 - 32 - 0485
07/29/2001
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [Include outrIght spousal distributions, and
transfers under Sec. 9116(a)(1.2)}
Leonard A. Frank, 409 Richard Knoll,
Haverford, PA 19041
Harriet Shane, 18 Cliff Rd., Sunbury, PA
17801
1
2
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
son
daughter
FILE NUMBER
AMOUNT OR SHARE
OF ESTATE
1/2; jt. asset
1/2; jt. asset;
itf acct.
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON- TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
0.00
TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1S13 EX (Rev. 9-00)
/7-/6' -/Ll
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG 1 PA 171Z8-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
RCI_;;
Rei
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
P 2 : ll:oUNTY
ACN
03-11-2002
FRANK
07-29-2001
21 01-0981
CUMBERLAND
101
.02 ~lAR 18
JAMES L HOLLINGER ESQ
SMITH ETAL
PO BOX 150
NORRISTOWN
*'
REY-15U EX IFP UI-02)
ROSS
Allount Rellitted
C:E'1i
PA 194f41111f&~ic;
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=is4-j-ix--AFP--fo1-':ozi--NOTici--OF-i-NHiiiifAifci-Y-AX-AppijrisiifENy-,--ALi-oWANCi-iri-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FRANK ROSS FILE NO. 21 01-0981 ACN 101 DATE 03-11-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
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~ ALL 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 CREDITS:
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)
S. 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
101000.00
141438.34
9.529.74
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/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 Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
11,310.18
.00
(11)
(12)
(13)
(14)
NOTE:
.00 X 00 =
22,657.90 X 045=
.00 X 12 =
.00 X 15 =
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
33,968.08
11.310 18
22,657.90
.00
22,657.90
(19)=
.00
1,019.61
.00
.00
1,019.61
r" I rll;n I R.......... . (+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
10-24-2001 CDOO0448 49.19 934.52
01-15-2002 CDOO0762 .00 35.90
TOTAL TAX CREDIT 1,019.61
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .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 MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
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
JAMES L HOLLINGER ESQUIRE
60 EAST PENN STREET
NORRISTOWN, PA 19404-0150
-------- fold
ESTATE INFORMATION: SSN: 202-32-0485
FILE NUMBER: 21 - 2001 - 0981
DECEDENT NAME: FRANK ROSE
DATE OF PAYMENT: 01/17/2002
POSTMARK DATE: 01/15/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 07/29/2001
NO. CD 000762
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $35.90
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$35.90
REMARKS: JAMES L HOLLINGER ESQUIRE
CHECK# 1464
SEAL
INITIALS: AC
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
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
HOLLINGER JAMES L
60 EAST PENN ST
NORRISTOWN, PA 19404-0150
-------- fold
EST A TE INFORMATION: SSN: 202-32-0485
FILE NUMBER: 21 - 2001 - 0981
DECEDENT NAME: FRANK ROSE
DA TE OF PAYMENT: 10/26/2001
POSTMARK DATE: 10/24/2001
COUNTY: CUMBERLAND
DATE OF DEATH: 07/29/2001
NO. CD 000448
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $934.52
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$934.52
REMARKS: JAMES L HOLLINGER
CHECK# 611
SEAL
INITIALS: AC
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
LAW OFFICES
M. PAUL SMITH <1943-1998)
J. BROOKE AKER
RICHARD L. GROSSMAN
JAMES L HOLUNGER
FRANCES A. THOMSON
THOMAS A. BOULDEN
JOSEPH P. McDONALD
SMITH, AKER, GROSSMAN & HOlliNGER, LLP
60 EAST PENN STREET
P.O. BOX' 50
NORRISTOWN, PA 19404-0150
October~2001
,,'f
AREA CODE 610
275-8200
FAX 275-7720
Cumberland County Register of Wills
Court House
One Court House Square
Carlisle, P A 17013
Re: Estate of Rose Frank
Gentlemen:
Enclosed is check for $934.52 payable to "Register of Wills, Agent" for inheritance
tax on account for joint property held with son, Leonard Frank, and daughter, Harriet A.
Shane. Please accept postmark date as date of payment in order to receive the 5 % discount.
The will of Rose Frank has not been probated. She died on 7/29/01 (SSN 202-32-0485).
Very truly yours,
t Hollinger
JLH:bb
Enclosure