REV-1649 EX+ (02-16)

                             SCHEDULE O
      INHERITANCE TAX RETURN DEFERRAL/ELECTION OF
      RESIDENT DECEDENT      SPOUSAL TRUSTS

START ESTATE OF:                      FILE NUMBER:
Ü

      PART A - DEFERRING STATEMENT
      For all trust assets reportable for Pennsylvania inheritance tax purposes for which a deferral of tax is chosen, the personal representative
      responsible for filing the return and the trustee(s) of the trust in question hereby acknowledge the department’s Statement of Policy set forth
      at 61 Pa. Code § 94.3 concerning any potential termination of the trust under 20 Pa.C.S. § 7710.1 that occurs after the return was filed.

      PART B – ELECTION TO TAX AMOUNTS
      Complete this section only if making the election to tax the sole use trust.
      If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the
                             Trust (marital, residual A, B, bypass, unified credit, etc.).
      Enter the description and value of all interests for which the election is made.
                          DESCRIPTION      VALUE

                                      Total
                          If more space is needed, use additional sheets of paper of the same size.

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