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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
4-3-2006
Telephone
717 783-6070
Peter M. Cella Sr. Trust Officer
Wilmington Trust Company
1100 North Market Street
Wilmington, DE 19890-0001
Re: Estate of Florence N. Vipond
File Number 2105-0440
Date of Death: 3-21-2005
Dear Mr. Cella:
Enclosed is a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of
Deductions and Assessment of Tax," (REV-1547 EX), ACN 101 establishing the tax applicable
to all present interests in the above estate. Also enclosed is a "Notice of Inheritance Tax
Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax," (REV-1547
EX), ACN 102 establishing the tax applicable to future interests where the rate of tax is
uncertain.
Based on the provisions of the above decedent's Will, Deed of Trust and the information
reported on Schedule M by the estate representative, the Department concurs with the estate
representative's compromise proposal, and the tax on the future interests have been assessed
as shown on the ACN 102 assessment notice. All existing inheritance and/or estate tax
payments have been appropriately applied. Any changes which become necessary as a result
of a protest decision or an order of court will be reflected in adjustments to both ACN 101 and
ACN 102.
Please contact me at the telephone number above if you have any questions.
Sincerely,
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Harry A. Herr
Trust Valuation Specialist
Inheritance Tax Division
Enclosure