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HomeMy WebLinkAbout01-1141 I) TITION FOR PROBATE and GRANT OF LETTERS or; No. To: 2J-01-1141 Estate of also known as Register of Wills for the County of CUMBERLAND in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitio er(s), who is/are 18 years of age or older an the executviX in the last will f the above decedent, dated "" J'l'tE'_;...... and codicil(s) dated named ,19~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) h Decendent as domiciled at death in C,~ "'l 6~,.. {t.'/., ~ , '::> last family qr principal residence at J 1-~ m, ~".'/ Y A f &.'> - h. PJI,/r/f.,. .., Jt""' ' (list street, number and munclpality) County, Pennsylvania, with {Z..I f)1 t . (iA (,At? ~v (~, .~ . l Q . Decendent, hen ----L1-- years of age, died I J D<:L' , ~ :LotJ I , at 11' 111 ,,1; c." t (' .,.~ f~ v" Except as fo lows, decedent did not marry, was not divorced and did not have a child born or adopted after executio of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at eath owned property with estimated values as follows: (If domiciled i Pa.) All personal property (If not domici ed in Fa.) Personal property in Pennsylvania (If not domici ed in Pa.) Personal property in County Value of real state in Pennsylvania situated as fo lows: $ / -I~ O~d. $ $ $ theron. E, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) ith and the grant of letters -+ 1:: ~+ <':... ,., C n t '" it '1 (testamentary; administration c.I.a.; administration d.b.n.c.l.a.) ~ "" u <= "" ~3 "" .... 00:"" <= '00 <=.;: t"d',= 3~ """- 50 ~ <= 00 en I ' U -La. -'fu. . COMMON COUNTY OATH OF PERSONAL REPRESENTATIVE EALTH OF PENNSYLVANIA I ss F CUMBERLAND J The petition r(s) above-named~wear(s) or affirm(s) that the statements in the foregoing petition are true and corre t to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to 0 affirmed and before me thi 17th >?;~/ 17'~7', 9:::'1 : ~ ~t::: V} &Q' :::s I::l .... s::: ~ ~ ~o. 21-01-1141 Estate of ALBERT F HOFFMAN JR , Deceased DECREE OF PROBATE A~D GRANT OF LETTERS AND NOW DECEM~ER~~_ _ )9S__200~ in c,,::::ic.ier<1liufl " . , ~ ' . . , , r 1 the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated SEPTEMBER 20, 1995 described therein be admitted to probate and filed of record as the last will of ALBERT F HOFFMAN JR and Letters TESTAMENTARY are hereby granted to JANET M HOFFMAN 7ar~,~~<JAf/4f Re ' ter of Will FEES Probate, Letters, Etc. ."",... Short Certificates( ).......... x-pag~s. RenunCIatlOn ................ JCP s s s S 5.00 TOTAL _ S 249.00 .I! ECEMBEB.. 1.7... .20.0.1.............. 235.00 6.00 3.00 ...... ITORNEY (Sup. C. LD. :-10.) ADDRESS Filed PHONE aC ,....,. ~..'- _ (I' g. ~' (: d --" ::rl (D ,,...,, ',i o c-::l --" --.l "0 \...,J ~i. W 0'1 oe; ,... -- =(t'! ::l :-';0'" 0'" r~) d ....... c:::J C"J - -.l :nffi' (DO 'i..,...~ -0 W N (Xl 21-01-1141 \ LAST WILL AND TESTAMENT I, Alb rt F. Hoffman, Jr., of Cumberland County, Pennsylvan'a, make this my Last Will and hereby revoke all prior Wills and odicils. Item 1: I direct my personal representative to pay all the legal obli ations of my estate, funeral expenses, and costs of administra ion of my estate, as soon after my death as practicabl Item I devise and bequeath all my tangible personal property a d the residue of my estate, including any insurance policies t ereon, to my wife, Janet M. Hoffman. One-half (1/2) of the residue to my daughter, Jill A. o her issue per stirpes in the event she predeceases Item 3: In the event my wife, Janet M. Hoffman, predeceases me, I devi e and bequeath the residue of my estate as follows: a) Rahal, or me. b) One-half (1/2) of the residue to my son, Albert F. Hoffman II , or to his issue per stirpes in the event he predecease me. Item 4: I appoint my wife, Janet M. Hoffman, as personal representa ive of my Last Will and Testament. In the event she predecease me, renounces, fails to qualify or ceases to so act, I appoint y daughter, Jill A. Rahal and my son, Albert F. Hoffman III, as personal representative. Item required I direct that no fiduciary acting hereunder shall be furnish bond in any jurisdiction. ESS WHEREOF, I, Albert F. Hoffman, Jr., have to this my Last will and Testament, containing two (2) typewritten pages, set my and seal this .11} hi. day of -i~-I--- , 199.S;'.. ~~~ (SEAL) Albert F. Hoffm n, r~ p::b'lY\n) \2~ .~ ~~-\ Notarial Seal sJ~TtlY S. Prosser, Notary Public Idd~et~n Twp., Cumberland County My Commission Expires Oct. 25, 1999 Member, Pennsylvania Association of Notaries " ., SIGNED, SE LED, PUBLISHED AND DECLARED by the abo e named testator, Albert F. Hoffman, J ., as and for his Last Will, in the presen e of us, who at his request, in his pre ence, and in the presence of each other have hereunto subscribed our names as w'tnesses in attestation thereof. /:} V7v.v 6~ , I (.I' ;!-..~, ,... c:;. i~)) or.....' (1) IDa: 0:: co N f"""\ 0_ <t CL r- ..- C-:l C3 ..') .0 .:.:. ,;:: ~j) = ....... ..,; QU ..- p RE ISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS 13..e'l E codicil (each) a subscr bing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) nd say(s) that we present and saw ALBERT HOFFMAN JR the testat..ri: , sign the same and that he signed as a witness at the request of testa rix in h is presence and (in the presence of each other) (in the presence of the other subscriibi g witness(es)). Sworn to or af irmed and subscribed before me this 21st &~~'" , c:cJ12- ~:7 (Name) (Address) (Name) (Address) RE ISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subsc iber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of codicil will f (one of the subscribing witnesses to) the presented herewith and codicil believes the signature on the will is in the handwriting of testat_. that to the best of knowledge and belief. Sworn to or af irmed and subscribed before me this day of 19_ (Name) (Address) Register (Name) (Address) RE ISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS i/ ? ( '7# v .bJ . ~~ ..fC'/V.z c j-/ codicil (each) a subscr bing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) nd say(s) that she was present and saw ALLEN F H FFMAN JR the testaLri , sign the same and that she signed as a witness at the request of testa rix in h is presence and (in the presence of each other) (in the presence of the other subscrilbi g witness(es))o Sworn to or af ormed and subscribed before me this 26t day of "-7~y~R # 2001 ~ YJ 4/)lLC~~ /7 /~e- ~~~~e~ . 2, j, /J'l ~/"'/?[ ;:; (Address) / /',/ ?007 (Name) (Address) RE ISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subsc iber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of codicil will f (one of the subscribing witnesses to) the presented herewith and codicil believes the signature on the will is in the handwriting of testat_ that to the best of knowledge and belief. Sworn to or af irmed and subscribed before me this day of 19_ (Name) (Address) Register (Name) (Address) '(5 (U mer. a: Ll\ 9 0--1 0: \0 N c...:> c:::J i.,) ..- p n ,,__ s::: .'il.S '..) c..; R~.v-,J!';. C:~':"'t- (~.OO) '. COMMONVVEA TH OF PENNSYL NIA DEPARTMENT OF REVENUE DEPT. 28 601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY v /?-~7- ,? FILE NUMBER 2 1 -0 1 4 1 ""CQuNryCOoE -YEA~ - - NuMBER- - ... Z W C W U W C DECEDENT'S NAME (LAST, FIRST, AN MIDDLE INITIAL) ESTATE OF ALBERT . HOFFMAN JR. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 12/13/2001 02/29/1932 (IF APPLICABLE) SURVIVING SPOUS 's NAME (LAST. FIRST. AND MIDDLE INITIAL) JANET M. HOFFMAN SOCIAL SECURITY NUMBER 1 42- - 2 - 4 4 9 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ~:$(/) uo::~ w:5u J:o::g UD-lD D- c:( [Xl 1. Original Return o 4. Limited Estate o 6. Decedent Died Testate (An hcopyofWill) o 9. Litigation Proceeds Receiv d o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy of Trust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o 3. Remainder Return (date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) MPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: COMPLETE MAILING ADDRESS 4 NORTH HANOVER STREET I- Z W o Z o c.. (/) W 0:: 0:: o U THIS SECTION MUST BE C NAME HUBERT X. GILROY E QUIRE FIRM NAME (If Applicable) BROUJOS & GILROY .C. TELEPHONE NUMBER 717-243-4574 CARLISLE, PA 17013 z o ... <{ ...J => ... a:: <{ u W 0::: z o ... <{ ... => a. :! o U >< <{ ... 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule (1) (2) (3) (4) (5) ........... ,~ J'to. " =,'., ON. :j " ~ OFFICIAL USE ONLY -0, ::O~~ 3. Closely Held Corporation, Part ership or Sole-Proprietorship 4. Mortgages & Notes Receivabl (Schedule D) 5. Cash, Bank Deposits & Miscell neous Personal Property (Schedule E) 6. Jointly Owned Property (Sche ule F) o Separate Billing Reque ed 7. Inter-Vivos Transfers & Miscell neous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lin 1-7) 9. Funeral Expenses & Administr live Costs (Schedule H) 10. Debts of Decedent, Mortgage iabilities, & Liens (Schedule I) 11. Total Deductions (total Lines & 10) 12. Net Value of Estate (Line 8 mi us Line 11) 13. Charitable and Governmental equests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) -:-, rT'1 C:J (6) 186,850.13 ......, .._r \..;..J (7) (9) (8) 186,850.13 (10) 14. Net Value Subject to Tax (Lin 12 minus Line 13) SEE INSTRUCTIONS 0 REVERSE SIDE FOR APPLICABLE RATES 15 Amount of Line 14 taxable at t spousal tax rate, or transfers under SE!C. 9 16 (a)(1.2) 186,850.13 X ~ (15) X _(16) (11) (12) (13) 186,850.13 16. Amount of Line 14 taxable at Ii eal rate (14) 186,850.13 17. Amount of Line 14 taxable at si ling rate X .12 (17) X .15 (18) (19) 18 Amount of Line 14 taxable at c lIateral rate 20. 0 CHECK HERE IF' YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE S RE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 19. Tax Due Decedent's Complete Address: STREET ADDRESS 100 MelAND ROAD -----",-....~ CITY MT. HOllY SPRINGS I STATE PA I ZIP 17065 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + 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. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ............................................................ ............... D [Z] b. retain the right to designate who shall use the property transferred or its income; ................................ ........ D [Z] c. retain a reversionary interest; or ...................................................................................................... D [Z] d. receive the promise for life of either payments, benefits or care? ............................................................. D [Z] 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration?.......................... .................................................................... D [Z] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. D [Z] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................ ..................... ............... ............ .............. D [Z] 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 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 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ?ltu#JJt ~- ADORES, DATE 2-7-D~ REPRESENTATIVE ONE _(-O.( 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 PS. S9116 (a) (1.1) (i)l. 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. S9116 (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. s9116(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. S9116(1.2) [72 P.S. S9116(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. S9116(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. R'~"'O.tx..('9;~. .~_ I~ ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ESTATE OF ALBERT F. HOFr-MAN JR. FILE NUMBER 21 01 1141 Include the proceeds of litigation and th date the proceeds were received by the estate All property jointly.owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MEMBERS 1 S ,MECHANICSBURG, PA 21,843.29 ACCOUNT #- 5 332 2 M& T BANK, C) RLlSLE, PA 158.55 ACCOUNT #- 2 ,77082501 - CLASSIC CHECKING 3 M&T BANK, C; RLlSLE, PA 126,320.13 ACCOUNT #- 1 b004200117495 - SAVINGS ACCOUNT 4 AMERICAN E)I PRESS MUTUAL FUND 32,718.75 ACCOUNT #- 01000010755202016002 5 AMERICAN E)I PRESS MUTUAL FUND 5,809.41 ACCOUNT #- 0 000014455202011002 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 186.850.13 ;A CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Abert F. Hoffman, Jr. Date of Death: Deee er 13, 2001 Will No. Admin. No. 21-01-1141 To the Register: 1 certify that notice of beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to he following beneficiaries of the above-captioned estate on Name Address Janet M. Hoff 100 MeLand Road Mt. Holl PA 17065 Notice has now been giv n to all persons entitled thereto under Rule 5.6(a) except Not applicable. Name Date: r-- r' Address Gilroy, P.C. Hanover Street (' . \':(" :'-'4 Carlisle, PA 17013 Telephone (717) 243-4574 ,.........1 :? ,.:: .oJ ." "'t ~"": ..; '-~ Capacity: _ Personal Representative ~Counsel for personal representative HUBERT X GILR lY Esli02 f\Flf"(-l BROUJOS & GI L WY 4 N HANOVER S CARLISLE P~l~H~13 \ 1-?-02?~ 6 \v BUREAU OF INDIVIDUAL TAXIS INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE REV=is4-j-EX-AFP--foY ESTATE OF HOFFMAN COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REY-1547 EX AFP 101-021 :/18 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-25-2002 HOFFMAN 12-13-2001 21 01-1141 CUMBERLAND 101 ALBERT F Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ 02Y-NoYicE--OF-YNHEififANCE-YAX-A-PPRA-isEifENT~--A['rOWANCE-oi----------- - ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ALBERT F FILE NO. 21 01-1141 ACN 101 DATE 03-25-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERN NG FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF ETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Sctedule A) 2. stocks and Bond! (Schedule B) 3. Closely Held Steck/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Depos"ts/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schecule G) 8. Total Assets (1) .00 NOTE: To insure prop er (2) .00 credit to your accou nt, (3) .00 subllit the upper par tion (4) .00 of this forll with yo ur (5) 186,850.13 tax paYllent. (6) .00 (7) .00 (8) 186,850.13 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expense!/Adll. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage L iabili ties/Liens (Schedule n (10) 11. Total Deduct ons 12. Net Value of Tax Return 13. Charitable/Glvernllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax .00 .00 (11) (12) (13) (14) DO 186,850.13 .00 186,850.13 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figJres that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 4 at Spousal rate (15) 16. Allount of Line 4 taxable at Lineal/Class A rate (16) 17. Allount of Lin,e 4 at Sibling rate (17) 18. Allount of Lin,e 4 taxable at Collateral/Class B rate (18) 19. Principal TalC: D e TAX CREDITS: DATE K:l;t..L1'1 . UHBER {+J INTEREST/PEN PAID (-) 186,850.13 X 00 = .00 .00 X 045 = .00 .00 X 12 = .00 .00 X 15 = .00 (19)= .00 AHOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 . IF PAID AFTER DATE I~DICATED, SEE REVERSE FOR CALCULATION OF AtDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment tD 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 Taxes at the lawful Class B [collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND [CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of SectiDn Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. nMake check or money order payable to: REGISTER OF HILLS, AGENT 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-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-30Z0 [TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, Dr assessment of tax [including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Oepartment of Revenue, Board of Appeals, Oept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --election to have the matter determined at audit of the aCCDunt of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered Dn this assessment should be addressed in writing to: PA Oepartment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the bODklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150U for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent [5%) discount of the tax paid is allowed. 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 periDd. 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 is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date Df payment. Taxes which became delinquent before January 1, 198Z 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, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Oepartment of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Oaily Interest Factor 198Z ZO% .000548 199Z 9% .000Z47 1983 16% .000438 1993-1994 n .00019Z 1984 11% .000301 1995-1998 9% .000Z47 1985 13% .000356 1999 n .00019Z 1986 10% .000Z74 ZOOO 8% .000Z19 1987 9% .000Z47 ZOOl 9% .000Z47 1988-1991 11% .000301 ZOOZ 6% .000164 nInterest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation tD 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. Cv JOHN H. BROUJOS HUBERT X. GILROY BROUJOS & GILROY, P.c. ATTORNEYS AT LAW 4 NORTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE: (717) 243-4574 FACSIMILE: (717) 243-8227 jbroujos@broujosgilroy.com hgilroy@broujosgilroy.com NON-ToLL FOR HARRiSBURG AREA 717-766-1690 October 29, 2002 Donna Otto,Fi st Deputy Register of 'Vill Cumberland C unty Courthouse One Courthous Square Carlisle, PAl 13 Re: File No. Estate of Albert F. Hoffman, Jr. 21-01-1141 Dear Donna: Enclosed for fil ng is an Estate Settlement Certification which I file to conclude the above referenced Esta e. Please mark the administration of this Estate as final. Please advise if you require anything further. prs, Hubert X. Gilroy dca t,_ Enclosure cc: Janet M Hoffman c,,,,/ Estate Settlement Certification Estate of Albert F. Hoffman, Jr. I, Janet M. Ho man, in my capacity as Executrix of the Estate of Albert F. Hoffman, Jr. and in my ca]pa ity as the sole beneficiary of the Estate of Albert F. Hoffman, Jr., hereby certify to the c rt that all matters relating to the Estate are concluded, all bills have been paid, all assets ave been distributed, and that the Cumberland County Register of Wills may mark this state as concluded. I certify that I waive the filing of a formal schedule of distribution nd the filing of a formal accounting. WITNESS ~ / Date: A' ~ Q l}~trf );t. ~ L?~~ Janat'M. Hoffm