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Home My WebLink About01-1189 ~J, ",! () ,...1. , I !::., " (Ii I:,) I'.) ::tJ =:.:: -" c!~~ ~ ~ ~ . ~ ~t. ~~~ ~ '~ ~ ~J ;) >--. ~ 1'.1In:) ~I J ~r 310 ,'G() o. (f)l{!\fl p__" \') 1 ~ \\ d I)" : ; ';)ij I! l J .' i } ~ ,II, COMMONWEALTH OF PENNSYLVANIA ~\fJ DEPARTMENT OF REVENUE \\V ~ BUREAU OF INDIVIDUAL TAXES "/ DEPT. Z80601 HARRISBURG, PA 171Z8-0601 * i 1-3D-/3 INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. ACN DATE 21 - O( -II ~ cr 01161222 12-14-2001 REY-1545 EX iFP 109-00) om ole 31 EST. OF GERTRUDE E BERBERT S.S. NO. 196-14-2728 DATE OF DEATH 10-13-2001 Pl :~bUNTY CUMBERLAND TYPE OF ACCOUNT [i] SAVINGS o CHECKING o TRUST o CERTIF . RecGie,: HeL LOIS 7 OAK DR NEWVILLE B VANLEAR ClerK PA 17241 CumberL _, '~ull RE"IT PAV"ENT AND FOR"S TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 , PA PNC BANK has provided the Department with the information listed below which has been used in calculating the potential box due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth cf P9nn$yl~an~e_ Cuesticns may be answersd by cal!ina (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5130090027 Date 03-31-1983 Established x 12,598.06 50.000 6,299.03 .045 283.46 TAXPAYER RESPONSE To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x NOTE: If tax payments are made within three (3) months of the decedent.s date of death, you may deduct a 57. discount of the box due. Any inheritance tax due will become delinquent nine (9) months after the date of death. Tax PART [!] [CHECK ] ONE BLOCK ONLY A. l"'5(l'The above information and tax due is correct. .~l. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. B. [] The abova asset has been or will be reportad and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. C. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. x If you indicate a different tax rate, please state your relationship '~o decedent: PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxablle 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxablll 7. Tax Rate 8. Tax Due TAX ON JOINT/TRUST ACCOUNTS OF 1 2 3 4 5 6 7 8 x DEBTS AND DEDUCTIONS CLAIMED TOTAL (Enter on Line 5 of Tax Computation) $ declare that the facts I e and belief. have reported above are true~rect HOME d~) ~"'5ZJ - 'JtS' WORK ( ) T LEPHONE NUMBER aHtf~~ DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based Dn infDrllation subllitted by the financial institution. Z. Inheritance tax becDmes delinquent nine IIDnths after the decedent's date Df death. 3. A jDint accDunt is taxable even thDugh the decedent's nalle was added as a lIatter Df cDnvenience. 4. AccDunts (including thDse held between husband and wife) which the decedent put in jDint nalles within Dne year priDr tD death are fully taxable as transfers. 5. AccDunts established jDintly between husband and wife IIDre than Dne year priDr tD death are nDt taxable. 6. AccDunts held by a decedent "in trust fDr" anDther or Dthers are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the infDrmatiDn and cDmputatiDn in the nDtice are cDrrect and deductiDns are nDt being clailled, place an "X" in blDck "A" Df Part 1 Df the "Taxpayer RespDnse" sectiDn. Sign tWD cDpies and subllit them with YDur check fDr the allDunt Df tax tD the Register Df Wills Df the cDunty indicated. The PA oepartllent of Revenue will issue an Dfficial assessment (FDrll REV-1548 EX) upDn receipt Df the return frDII the Register Df Wills. Z. BLOCK B - If the asset specified Dn this nDtice has been Dr will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in blDck "B" Df Part 1 Df the "Taxpayer RespDnse" sectiDn. Sign Dne CDPY and return tD the PA Department Df Revenue, Bureau Df Individual Taxes, Dept Z8060l, Harrisburg, PA l7lZ8-060l in the envelDpe prDvided. 3. BLOCK C - If the nDtice infDrmatiDn is incDrrect and/Dr deductiDns are being claimed, check blDck "C" and cDmplete Parts Z and 3 accDrding tD the instructiDns belDw. Sign tWD cDpies and submit thell with YDUr check fDr the amDunt Df tax payable tD the Register Df Wills Df the cDunty indicated. The PA oepartllent Df Revenue will issue an Dfficial assessment (FDrm REV-1548 EX) upon receipt Df the return frDm the Register Df Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter NOTE: the date the accDunt Driginally was established Dr titled in the manner existing at date Df death. FDr a decedent dying after lZ/lZ/8Z: AccDunts which the decedent put in jDint names within Dne (1) year Df death are taxable fully as transfers. HDwever, there is an exclusiDn nDt tD exceed $3,000 per transferee regardless Df the value Df the accDunt Dr the number Df accDunts held. If a dDuble asterisk (MM) appears befDre YDur first nalle in the address pDrtiDn Df this nDtice, the $3,000 exclusiDn already has been deducted frDm the accDunt balance as repDrted by the financial institutiDn. Z. Enter the tDtal balance of the accDunt including interest accrued tD the date Df death. 3. The percent Df the accDunt that is taxable fDr each survivor is determined as fDllDws: A. The percent taxable fDr jDint assets established mDre than Dne year priDr to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A jDint asset registered in the name Df the decedent and tWD Dther perSDns. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.7% (TAXABLE FOR EACH SURVIVOR) B. The percent taxable fDr assets created within Dne year Df the decedent's death Dr accDunts Dwned by the decedent but held in trust fDr anDther individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS DR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: JDint aCCDunt registered in the name Df the decedent and tWD Dther perSDns and established within Dne year Df death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount sUbject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. MThe tax rate lllposed on the net value of transfers froll 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%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or nDt they have been adDpted by others, adDpted children and step children. "Lineal descendents" includes all children Df the natural parents and their descendents, whether Dr nDt they have been adDpted by Dthers, adDpted descendents and their descendants and step-descendants. "Siblings" are defined as individuals whD have at least Dne parent in CDllmon with the decedent, whether by blDDd Dr adDptiDn. The "CDllateral" class Df heirs includes all Dther beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 370 670 1570 1570 01101195 to 06/30/00 070 670 1570 1570 07/01100 to present 070 4,57011 1270 1570 - CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED AllDwable debts and deductiDns are deterllined as fDllDws: A. YDU legally are respDnsible fDr payment, Dr the estate subject tD administratiDn by a persDnal representative is insufficient tD pay the deductible items. B. YDU actually paid the debts after death Df the decedent and can furnish prDDf Df payment. C. Debts being clailled must be itellized fully in Part 3. If additiDnal space is needed, use plain paper 8 l/Z" xlI". PrDDf Df payment lIay be requested by the PA Department Df Revenue. - 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 V AN LEAR LOIS B 7 OAK DR NEWVILLE, PA 17241 ______u fold ESTATE INFORMATION: SSN: 196-14-2728 FILE NUMBER: 2 1 - 2001 - 1 1 89 DECEDENT NAME: BERBERT GERTRUDE E DATE OF PAYMENT: 12/31/2001 POSTMARK DATE: 12/26/2001 COUNTY: CUMBERLAND DATE OF DEATH: 10/13/2001 NO. CD 000704 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01161222 I $269.29 I I I I I I I I TOTAL AMOUNT PAID: $269.29 REMARKS: LOIS B V ANLEAR CHECK#1367 SEAL INITIALS: VZ RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS Ii ! I ~ \\..i}\\\l I i \ I \ \ I I I i I !('~; . j,.' 1('-'0 I>" 0" (~, ~:, I,!, ~,,'.' ~ ~/i ~" \::J '\ Q~ 1 , ~ "~ ..j .- - - -- .- - - - -. .- '- - - - .- - - ,- f", (':i f') ,..) .... f-:; .......; ..... COMMONWEALTH OF PENNSYl V IINIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2B0601 HARRISBURG, PA 1712B-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT V ANLEAR LOIS B 7 OAK DR NEWVILLE, PA 17241 n______ fold ESTATE INFORMATION: SSN: 196-14-2728 FILE NUMBER: 21 - 200 1 - 1189 DECEDENT NAME: BERBERT GERTRUDE E DATE OF PAYMENT: 01/07/2002 POSTMARK DATE: 01/02/2002 COUNTY: CUMBERLAND DATE OF DEATH: 10/13/2001 NO. CD 000722 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01161221 I $69.59 I I I I I I I I TOTAL AMOUNT PAID: $69.59 REMARKS: LOIS B V ANLEAR CHECK#1368 SEAL INITIALS: AC RECEIVED BY: REGIS~~R OF WILLS MARY C. LEWIS REGISTER OF WILLS / 7-30 -/.3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' ~L-/ NOTICE OF INHERITANCE TAX APPRAISEKENT~ ALLOKANCE OR DISALLOKANCE OF DEDUCTION~, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX AFP 101-0Z) H,:;! . '02 ~iJm-1 11'< '22 ill! . DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 03-04-2002 BERBERT 10-13-2001 21 01-1189 CUMBERLAND 196-14-2728 01161222 GERTRUDE E LOIS 7 OAK DR NEWVILLE B VANLEAR C.;;", P A Gt 1,~';~ Anount Renitted 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-v:i5~8-Ex--AFFi-(Oi-:o21------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-04-2002 ESTATE OF BERBERT GERTRUDE E DATE OF DEATH 10-13-2001 COUNTY CUMBERLAND FILE NO. 21 01-1189 TAX RETURN WAS: S.S/D.C. NO. 196-14-2728 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 01161222 FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 5130090027 TYPE OF ACCOUNT: (X> SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 03-31-1983 x 12,598.06 0.500 6,299.03 .00 6,299.03 .45 283.46 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-26-2001 CDOO0704 14.17 269.29 TOTAL TAX CREDIT 283.46 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 llF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: TD fulfill the requirements Df SectiDn 2140 Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S. SectiDn 9140). PAYMENT: Detach the tDP pDrtiDn reverse side. -- Make check Dr mDney Df this NDtice and submit with YDUr payment tD the Register Df Wills printed Dn the Drder payable tD: REGISTER OF WILLS, AGENT. REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the tax return, may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-13l3). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the 23 Revenue District Offices Dr by calling the special 24-hDur answering service fDr fDrms Drdering: 1-800-362-2050; services fDr taxpayers with special hearing and Dr speaking needs: 1-800-447-3020 (TT Dnly). OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns Dr assessment Df tax (including discDunt Dr interest) as shDwn Dn this NDtice may Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing tD have the matter determined at the audit Df the accDunt Df the persDnal representative, OR --appeal tD the Orphans' CDurt ADMIN- ISTRATIVE CORRECTIONS: Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident Decedent" (REV-150l) fDr an explanatiDn Df administratively cDrrectable errDrs. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5%) discDunt Df the tax paid is allDwed. PENALTY: The 15% tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: Interest is Charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df death, tD the date Df payment. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df six (6%) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn Dr after January 1, 1982 will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 1982 thrDugh 2002 are: Year Interest Rate DailY Interest FactDr Year Interest Rate Daily Interest FactDr 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as fDllDws: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRIS8URG, PA 17128-0601 REV-1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT V ANLEAR LOIS B 7 OAK DR NEWVILLE, PA 17241 __n____ fold ESTATE INFORMATION: SSN: 196-14-2728 FILE NUMBER: 2101-1189 DECEDENT NAME: BERBERT GERTRUDE E DATE OF PAYMENT: 03/15/2002 POSTMARK DATE: 03/12/2002 COUNTY: CUMBERLAND DATE OF DEATH: 10/13/2001 NO. CD 000961 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01161222 I $14.17 I I I I I I I I TOTAL AMOUNT PAID: $14.17 REMARKS: LOIS B V AN LEAR CHECK# 1378 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS I?--Eo- 13 ~. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * NOTICE OF INHERITANCE TAX APPRAISEMENTL ALLOMANCE OR DISALLOMANCE OF DEDUCTION~, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX AFP IOI-OZ) LOIS 7 OAK DR NEWVILLE B VAN LEAR .02 Hi',; 19 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY : 1 U SSN/DC ACN 04-22-2002 BERBERT 10-13-2001 21 01-1189 CUMBERLAND 196-14-2728 01161221 Amount Remitted GERTRUDE E PA 17~~1 ell 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-i-EX--AFii-Coi-:02)------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-22-2002 ESTATE OF BERBERT GERTRUDE E DATE OF DEATH 10-13-2001 COUNTY CUMBERLAND FILE NO. 21 01-1189 TAX RETURN WAS: S.S/D.C. NO. 196-14-2728 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 01161221 FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 5140004073 TYPE OF ACCOUNT: () SAVINGS ()() CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 11-01-1960 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 13,033.50 0.500 6,516.75 4,888.00 1,628.75 .45 73.29 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." x TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-02-2002 CDOOO722 3.66 69.59 TOTAL TAX CREDIT 73.25 BALANCE OF TAX DUE .04 INTEREST AND PEN. .00 TOTAL DUE .04 . IF PAID AFTER THIS DATE, 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" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J 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 reverse side. -- Make check or money of this Notice and submit with your payment to the Register of Wills printed on the order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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 23 Revenue District Offices or by calling the special 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). 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 may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR . <--appeal to the Orphans' Court ADMIN- ISTRATI~E CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment 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-1501) for an explanation of administratively correctable errors. DISCOUNT: If eny 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. 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. 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 (6%) percent per annum 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 from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest 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 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. ~ /?- ~o - /~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-IU7 EX AFP 101-02l '02 DATE ESTATE OF DATE OF DEATH FILE NUMBER . . COUNTY ACN 04-15-2002 BERBERT 10-13-2001 21 01-1189 CUMBERLAND 01161222 GERTRUDE E ill-'li .19 LOIS 7 OAK DR NEWVILLE B VANLEAR Allount Rellitted PA 17241 l~. Cl.' 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, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =i6o-j-Ex--AFP--[oY=02Y------...--fNifERITANCE-TAX--STjrfEMENT-o-F'-Ac-coUiff--.-i.--------------- - ----- ESTATE OF BERBERT GERTRUDE E FILE NO.21 01-1189 ACN 01161222 DATE 04-15-2002 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: 03-04-2002 P R I NCI PAL TAX DUE: ........................................................................................................................................................................................................................... 283.46 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-26-2001 CDOO0704 14.17 269.29 03-12-2002 CDOO0961 .00 14.17 TOTAL TAX CREDIT 297.63 BALANCE OF TAX DUE 14.17CR INTEREST AND PEN. .00 If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 14.17CR SIDE 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. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address 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: COHHONWEAL TH OF PENNSYLVANIA. REFUND (CR): 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-13l3). 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 I 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 (3) calendar months after the decedent's death, a five percent (5%) 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 (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 (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 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 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate DailY Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER 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. :t "..".... <.' . "" --.- J'_. ~>' <41' .., ','Itl , f. ~~ .... , I ~ . 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H a. ., :s- ID UI UI 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 V ANLEAR LOIS B 7 OAK DR NEWVILLE, PA 17241 ____hn fold ESTATE INFORMATION: SSN: 196-14-2728 FILE NUMBER: 2101-1189 DECEDENT NAME: BERBERT GERTRUDE E DATE OF PAYMENT: 04/29/2002 POSTMARK DATE: 04/26/2002 COUNTY: CUMBERLAND DATE OF DEATH: 10/13/2001 NO. CD 001121 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01161222 I $14.17 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: LOIS B V ANLEAR CHECK# 1379 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $14.17 MARY C. LEWIS REGISTER OF WILLS \ /?-c&J - /-.::3 \... BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-1607 EX AFP (01-0Z1 '0/ DATE ESTATE OF DATE OF DEATH FILE NUMBER ') ,eOUNTY ACN 05-28-2002 BERBERT 10-13-2001 21 01-1189 CUMBERLAND 01161222 GERTRUDE E .J; LOIS 7 OAK DR NEWVILLE B VAN LEAR Allount Rellitted PA 17241 ' MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure pl'oper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i6'ifj-E3f-AFP-foY:02Y------...--fNifERITANCE--TA3CsTA-TEHE-NT-o-F-A'ifcol.iNT--.-..------------------ - -- ESTATE OF BERBERT GERTRUDE E FILE NO. 21 01-1189 ACN 01161222 DATE 05-28-2002 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: 03-04-2002 P R I NCI PAL TAX DU E : ........................................................................................................................................................................................................................... 283.46 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-26-2001 CDOO0704 14.17 269.29 03-12-2002 CDOO0961 .00 14.17 04-26-2002 CDOO1121 .00 14.17 TOTAL TAX CREDIT 311 .80 BALANCE OF TAX DUE 28.34CR INTEREST AND PEN. .00 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 28.34CR SIDE 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. ) PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address 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: COHHONWEAL TH OF PENNSYLVANIA. REFUND (CR): 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-13l3). 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 I or speaking needs: 1-800-447-3020 (TT only). REPlV 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 (3) calendar months after the decedent.s death, a five percent (57-) discount of the tax paid is allowed. PENAlTV: The 157- 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 (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 (67-) 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 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 2002 are: Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor 1982 207- .000548 1992 97- .000247 1983 167- .000438 1993-1994 n .000192 1984 117- .000301 1995-1998 97- .000247 1985 137- .000356 1999 n .000192 1986 107- .000274 2000 87- .000219 1987 97- .000247 2001 97- .000247 1988-1991 117- .000301 2002 67- .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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. 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'tl :z f.. f.. 0 ... OJ .., 'E ", e CD .Q 0 c i1 0 ", e CD 'tl C f.. C 0 0 ,. e ... CD f.. U .~ 0 OJ .l: ... ... U 0 u :z: OJ CD ., fj ... ,. .., E P .. OJ ... .... )., . 'tl ,. g ... .., E ..1 0 ., .... ") C CD ~ .~ ., l!f f.. ~ ... OJ f.. :> l.l .... 0 CD W ~ Q. f.. '" 0' !!-.,., {~{I. '" Q. CD .... .... 0 p ~ '" ... w '" Q: OJ C .... I P 0 {:J ~ 'tl Q: :z: .l: CD ... ... U ... ,. .S .... .... ... CD f.. '" Q. .... ~ ~ ... Q. 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 VANLEAR LOIS B 7 OAK DR NEWVILLE, PA 17241 -------- fold ESTATE INFORMATION:: SSN: 196-14-2728 FILE NUMBER: 2101-1189 DECEDENT NAME: BERBERT GERTRUDE E DATE OF PAYMENT: 06/04/2002 POSTMARK DATE: 06/03/2002 COUNTY: CUMBERLAND DATE OF DEATH: 10/13/2001 NO. CD 001249 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01161222 I $28.34 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: LOIS B VANLEAR CHECK#1383 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $28.34 MARY C. LEWIS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. l80601 HARRISBURG, PA 171l8-0601 ./ f '* INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 ACN 01161221 DATE 12-14-2001 REV-lSU EX iFP (09-001 EST. OF GERTRUDE E BERBERT S.S. NO. 196-14-2728 DATE OF DEATH 10-13-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS [XJ CHECKING o TRUST o CERTIF. LOIS B VAN LEAR 7 OAK DR NEWVILLE PA 17241 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Depertment with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions .a~ be a~swArAd h~ ealli~2 (?~7) 7~7-~~?7. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5140004073 Date U-01-1960 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 13,033.50 50.000 6,516.75 .045 293.25 TAXPAYER RESPONSE To insure proper credit to your account, two (l) copies of this notice must accompany your paYllent to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax payments are made within three (3) 1I0nths of the decedent's date of death, you lIay deduct a S7. discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. Tax PART [!] A. [] The above inforllation and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. [CHECK ] ONE BLOCK ONLY B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. C. ~The above information is incorrect and/or debts and deductions were p~~ you. ~YOU must complete PART ~ and/or PART ~ below. :; ~ c:) ..., If you indicate a different x rate, pI ase state your relationship to decedent: PART @] TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax S. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF 1 2 3 4 5 6 7 8 x ACCOUNTS PART [!] DATE /JrJ IN tJ-.S3 0) PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED ~~ J;f,5976/ifL DESCRIPTION AMOUNT PAID ./ facts I T GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable inte..est based on info"lIation submitted by the financial institution. 2. Inhe..itance tax becolles delinquent nine 1I0nths afte.. the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matte.. of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint nalles within one yea.. p..io.. to death a..e fully taxable as t..ansfe..s. 5. Accounts established jointly between husband and wife mo..e than one yea.. p..io.. to death a..e not taxable. 6. Accounts held by a decedent "in t..ust fo.." anothe.. 0.. othe..s a..e taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A _ If the info..mation and cOllputation in the notice a..e co....ect and deductions a..e not being claimed, place an "X" in block "A" of Pa..t 1 of the "Taxpaye.. Response" section. Sign two copies and submit them with you.. check fo.. the allount of tax to the Registe.. of Wills of the county indicated. The PA Depa..tment of Revenue will issue an official assessllent (Fo"lI REV-1548 EX) upon ..eceipt of the ..etu..n f..om the Registe.. of Wills. 2. BLOCK B - If the asset specified on this notice has been 0" will be ..epo..ted and tax paid with the Pennsylvania Inhe..itance Tax Retu..n filed by the decedent's ..ep..esentative, place an "X" in block "B" of Pa..t 1 of the "Taxpaye.. Response" section. Sign one COpy and ..etu..n to the PA Depa..tment of Revenue, Bu..eau of Individual Taxes, Dept 280601, Ha....isbu..g, PA 17128-0601 in the envelope p..ovided. 3. BLOCK C _ If the notice info..mation is inco....ect and/o.. deductions a..e being clailled, check block "C" and complete Pa..ts 2 and 3 acco..ding to the inst..uctions below. Sign two copies and submit thell with you.. check fo.. the amount of tax payable to the Registe.. of Wills of the county indicated. The PA Depa..tment of Revenue will issue an official assessment (Fo..m REV-1548 EX) upon ..eceipt of the ..etu..n f..om the Registe.. of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Ente.. NOTE: the date the account o..iginallY was established 0.. titled in the manne.. existing at date of death. Fo.. a decedent dying afte.. 12/12/82: Accounts which the decedent put in joint names within one (1) yea.. of death a..e taxable fully as t..ansfe..s. Howeve.., the..e is an exclusion not to exceed $3,000 pe.. t..ansfe..ee ..ega..dless of the value of the account 0" the numbe.. of accounts held. If a double aste..isk (MM) appea..s befo..e you.. fi..st nalle in the add..ess po..tion of this notice, the $3,000 exclusion al..eady has been deducted f..om the account balance as ..epo..ted by the financial institution. 2. Ente.. the total balance of the account including inte..est acc..ued to the date of death. 3. The pe..cent of the account that is taxable fo.. each su..vivo.. is dete..mined as follows: A. The pe..cent taxable fo.. joint assets established mo..e than one yea.. p..io.. to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset ..egiste..ed in the name of the decedent and two othe.. pe..sons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 16.77. (TAXABLE FOR EACH SURVIVOR) B. The pe..cent taxable fo.. assets c..eated within one yea.. of the decedent's death 0" accounts owned by the decedent but held in t..ust fo.. anothe.. individual(s) (t..ust beneficia..ies): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS DR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account ..egiste..ed in the name of the decedent and two othe.. pe..sons and established within one yea.. of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 507. (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is dete..mined by multiplying the account balance (line 2) by the pe..cent taxable (line 3). 5. Ente.. the total of the debts and deductions listed in Pa..t 3. 6. The amount taxable (line 6) is dete..mined by subt..acting the debts and deductions (line 5) f..om the allount subject to tax (line 4). 7. Ente.. the app..op..iate tax ..ate (line 7) as dete"lIined below. MThe tax ..ate Imposed on the net value of t..ansfe..s f..oll a deceased chIld twenty-one yea..s of age 0.. younge.. at death to 0.. fo.. the use of a natu..al pa..ent, an adoptive pa..ent, 0.. a steppa..ent of the child is 07.. The lineal class of hei..s includes g..andpa..ents, pa..ents, child..en, and lineal descendents. "Child..en" includes natu..al child..en whethe.. 0" not they have been adopted by othe..s, adopted child..en and step child..en. "Lineal descendents" includes all child..en of the natu..al pa..ents and thei.. descendents, whethe.. 0" not they have been adopted by othe..s, adopted descendents and thei.. descendants and step-descendants. "Siblings" a..e defined as individuals who have at least one pa..ent in common with the decedent, whethe.. by blood 0" adoption. The "Collate..al" class of hei..s includes all othe.. beneficia..ies. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% &% 15% 15% 01/01/95 to 0&/30/00 0% &% 15% 15% 07/01/00 to present 0% 4.5%- 12% 15% CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions a..e dete"lIined as follows: A. You legally a..e ..esponsible fo.. payment, 0.. the estate subject to administ..ation by a pe..sonal ..ep..esentative is insufficient to pay the deductible itells. B. You actually paid the debts afte.. death of the decedent and can fu..nish p..oof of payment. C. Debts being claimed must be itemized fully in Pa..t 3. If additional space is needed, use plain pape.. 8 1/2" x II". P..oof of payment may be ..equested by the PA Depa..tment of Revenue. I / -c3c~ 1<3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z8D6Dl HARRISBURG, PA 171Z8-D6Dl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-IU7 EX AFP (01-02) '..i_._ - 'I DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-24-2002 BERBERT 10-13-2001 21 01-1189 CUMBERLAND 01161222 GERTRUDE E LOIS 7 OAK DR NEWVILLE B VANLEAR Anount Renitted PA 17',2,41 '\ ;t MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure p."oper credit to your account, subnit the upper portion of this forn with your tax paynent. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS __ REV =i6ifj-E3CAFP--foY=o2Y------...--iNifERiYANcE--TAX--STAYEME-NT-'(fF"-Ac-couiff--.-i.--------------- - ----- ESTATE OF BERBERT GERTRUDE E FILE NO.21 01-1189 ACN 01161222 DATE 06-24-2002 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: 03-04-2002 P R I N C I PAL TAX DUE: "'''.mmmm.m'''mmmm''''mmmmm'''''''mm.m''''.mmmm''''''''.mmm''''.''''mm"""""mmmm'''''''m"m'''''''mmm'''''''....m'''''m. 283.46 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-26-2001 CDOO0704 14.17 269.29 03-12-2002 CDOO0961 .00 14.17 04-26-2002 CDOO1121 .00 14.17 06-03-2002 CDOO1249 .00 28.34 TOTAL TAX CREDIT 340.14 BALANCE OF TAX DUE 56.68CR INTEREST AND PEN. .00 If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 56.68CR SIDE 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. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address 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 (CR): 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-13l3). 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 I 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 (3) calendar months after the decedent's death, a five percent (57-) discount of the tax paid is allowed. PENALTY: The 157- 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 (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 (67-) 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 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 2002 are: Year Interest Rate DailY Interest Factor Year Interest Rate Daily Interest Factor 1982 207- .000548 1992 97- .000247 1983 167- .000438 1993-1994 n .000192 1984 117- .000301 1995-1998 97- .000247 1985 137- .000356 1999 n .000192 1986 107- .000274 2000 87- .000219 1987 97- .000247 2001 97- .000247 1988-1991 117- .000301 2002 67- .000164 --Interest 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 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. \./'/-.36. /3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1607 EX AFP <01-02) LOIS 7 OAK DR NEWVILLE B VANLEAR (. DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-22-2002 BERBERT 10-13-2001 21 01-1189 CUMBERLAND 01161222 GERTRUDE E Allount Rellitted PA,I7241 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, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i6o-j-E3r-AFP--foY=o2y------...--iN..-ijiITANcE--Tit3r-STA-fEM'E-NT-ifF'-itc-coUiff--.-..------------------ --- ESTATE OF BERBERT GERTRUDE E FILE NO.21 01-1189 ACN 01161222 DATE 07-22-2002 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: 02-25-2002 PRINCIPAL TAX DUE: .............................. .......................................................................................................................................................................................... 283.46 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) *** SUMMARY OF ALL 005 PAYMENTS *** 07-08-2002 14.17 269.29 TOTAL TAX CREDIT 283.46 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 It IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address 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 (CR): 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-13l3). 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. 2B060l, Harrisburg, PA 17128-0601, phone (7l]) 787-6505. DISCOUNT: 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. 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 (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 (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 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 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 n .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest 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 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. 0/ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Paul D. Sgrignoli Date of Death: November 5, 2001 Will No.: 2001-01089 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: IZI Yes D No 2. Ifthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? DYes IZI No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? IZI Yes D No c. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: December 4, 2002 ~~ James M. Bach, Attorney-at-Law Name (Please type or print) 352 S. Sporting Hill Road, Mechanicsburg, P A 17050 Address 717-737-2033 Phone No. Capacity: Personal Representative ~ Counsel for Personal Representative