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HomeMy WebLinkAbout94-00325 " i ;: i 'I " il I go to BARBARA HARLliNli LOWS and BRA1lLI\Y Ii. LOWS, my two grandchildren, absolutely, share and share alike. ITliH IV. I hereby nominate, constitute and appoint my wife, HARY I I I' :1 LOIlISII FRYE as solo I\xl\cutrix of thIs my Last Hill and Testament; In tho :: event the snid ~IARV 1.0l1lSI\ FRYII refuses or is unable to act for any reason, T thon nominate, constitute and appoInt IlRAIlLI\Y Ii. LOLllS and IlARBARA I, I' HARLI\NE LO!.\JS, my two p,ranckhi Idren as sole IIxecutors of this Hy Last " I :1 Hill and Testament and I diror.t that no bond be requIred of my Executrix or Ilxecutors. Ii IT~I V. 1 authorize and empower my personal representative " to c,ompromise, ad.1ust, rclease and dIscharge In such mannor as my persoual I I' representativl! may deem proper, all debts and claims owed by or to me or my IIstate; to sell, leasl! or exchange at public or private sale or in such manner, at su('.h priccs, and upon such terms of credit or otherwIse, as my personal rrJpresentative may deem proper, /Ill. or any pa.t of my I property, real or personal; to execute, acknowledge and deliver instruments I, of conveyance, inc1.ud I ng dl!eds in fee sImple; to borrow money for the , , 'I purpose o,f payinp, cstate, inheritance or other taxes which are requIred to be paid and to secure any such loan by pledge or mortgage of all or any part of my property and to execute the nccessary instruments to carry out such powers; to distribute my estate in kind or partly in monoy or partly in kind, and to d(.termine tlw fair value at which any property so distributed fn kind shall hl! roceivod hy the distributeos; to co.nduct any bus1.nrJss In which I have an interl\st at the time of my docoase, for such period as my persoO/d. representative may deem proper, I' power to harrow monl!Y and pledp,e nSsl'ts of tho busIness and the power to do all otlwr /IdA thnt 1, in my Ilf"tJ.mo eould havo dona, to de]e~ate such pllwer to nny pnrtner, mana~"r or l'mployee without lIu1>i lity for any 10HA occurring there'ln /lnd to orgnnl?o n corporn~f.on to cnrry on said/' / I 1,/,' ,. ,..../ / . / /4.~....J.L~...j{ /, __, , . 5..,'14,1 \ REV-1547 EX AFP (08-94 )\.\' . ' COHHONWIAlTllorPINNSVIVANIA ~M~\" : . m:PAIHHUH 01 ~rVI NUl III ~1l.1 811R[AU or INI1!VlIHIAI IA~rs ;4~" ,~ ',' 01 f11. ;'801101 .' I ItARR!SIIURr., PA I/li'6-0hOt :t_., EsTAffoFcrRVE 'p'WAltrR"- DATE OF DEATH 12-25-93 '10.'\ .' j! ,+'J.' / ACN 101 Ii. NOTICE OF INIIERITANCE TAX APPRAISEHHIT, ALLOWANCE OR OISALLOWANCE OF OEOUCTIONS AND ASSESSHENT OF TAX , I N FILE NO. COUNTY DATE 12-12-94 .n'2 (94~H3If CUMBERLAND NOTE I TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE REGISTER GF WILl.S. HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT" REMIT PAVMENT TO: ROBERT E MYERS 100 YORK RD NEW CUMBERLAND PA 17070 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 Anaunl R.nlllod .. '.""1 I I~. P I.. UP CUT ALONG THIS LINE . RETAIN LOWER PORTION FOR YOUR RECORDS .... iiEv: iSiii-EX'- AFli -iDs": 94 Y "NoYi 6niF" i"NHEiiii' ANCE" 'fAx" 'A"PPRA"i SEH"ENr; -A L. DiwAN-CE "'OFi- - -''''''''. "..-"""".- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FRYE WALTER N FILE NO. 21 94-0325 ACN 101 DATE 12-12-94 If an 8Bsessment was issued previously, lines 14, IS and/or 1&, 17 and 18 will reflect figures that include the ~otal of ALL returns assessed to date. ASSESSMENT OF TAX: IS. Amount of line 14 Ib, Amount of LJna 14 17. Amount of line 14 18. Principal TBK Due TAX CREDITS: roo T AK RE TURN WAS I I X I AttEPHG AS F ILEG RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI ORIGINAL 1, R..I E,I.I. ISch.dule AI III Z. stocks and Bonds (Schedule 01 (21 ~, Closely Held Stock/Partnersh1p Interest ISchedule CI l~) 4. Hortgages/Notes Receivable 15chedule 01 141 5, Cflsh/Bank Cepos it s/Hi!ic, PersonAl Proper ty I Schedule E) (51 b, Jointh Owned Property f!ichoduh fJ lbl 7, Transfers ISchedllle 01 171 8. Tot81 AssetG APPROVED DEDUCTIONS AND EXEMPTIONS I q, funeral hpenuto/Adlll. Costs/Mille. Expenses (Schedule HI 191 10. Gebl,/Horlgegu LlebIIIII..ILlen, IScheduI. II 1101 11. Total Deductions 12, Not Value of Tax R~turn 13, Charitable/Governmental Boquests fSohodulB JI 14. Net Vol~o of ESt~t8 Subject to Tax NOTE I at Spousal rate taxublo at l.inefll/Class A rate taxable at Collateral/Class B rata lISI lib' 1171 rAYHENI GATE 08"04-9(, RECEIPT IIUMBER MM886381 GISCGUNT 1'1 INTEREST 1.1 I .lio 1 CIIANOEO ,00 ,00 .00 .00 51.849,70 ,00 ,00 tBI 51,849,70 ,00 15,878.97 I II I 1121 1131 I I~ 1 ]Q,878 97 35.970,73 ,00 35.970.73 ,00 35.970,73 .00 x ,00, X .06, X . IS, 1181 ,00 2,158.25 .00 2,158.2:: AHOUIH PAID 2 ;158 , 25 TOTA~ TAX CREDIT 1 ,BALANCE OF TAX DUEi : INTEREST ' i TOT AL DUE 2,158,25 ,00 .00 .00 I j , IF rAIO AFTER DATE INDICATED, SIE RIVERSE FGR CALCULATION OF AODITIONAI. INTEREST, I If TOTAl. DUE IS l.ESS T"AN 11, NO PAYMENT IS REQUIRED. If' TOTAL l/UE IS REfUCTEG AS A "CREOIT" ICRI, YOU HAY BE DUE ^ REFUND, SEE REVERSE SIDE OF TillS FORH fOR INSTRUCTIONS. I , I . . , . " 1 . I , 4.; RESERVATtOHI Eltat.. of dlCtdlnt. dYing on or b,'or. Dlcub,r Il, 1952 .. If any future Intlrllt In thl utet. It tranlflrr,d In POI'I.,lon or .nJoy",nt to Cia.. B 1001Ia\.rall bln'flclarl.. of thl dlCtdlnt aft,r thl expiration 0' any ..tat. fot llf, or for Yllrl, thl COllllonwlalth htrtl.IY QlCpr'ltty rOtllfVII thl right to) appral.. and allDlI tranl'.r lnh.rltanel YaKII at thl lawful CIa.. a (col'"'.ral) rat. on Dny such future Int.rult. PURPOSE OF NOTICEI To fulfill thl r.qulrl,.ntl of Sletlon 2140 of thl Inh.rltllnclI and E,tat. TalC Act, Aot 22 0' 1991. 12 P.S, SooHoo llljO. PAYMENT I D,taoh thl top portion of thll Hotlcl and roublllt with your pay"nt to thl RIght,r of WI1I. prlnttd on thl rty,r.. ,Id.. ..Hlkt chick or llIon,y ord.r pavabh tOI REOISTER OF HILLS, ADENT All pay..n't rlCliVld thall flrt' b. applllld '0 any In'.rll' which I'l"y b. dUI with 'lnV rtUlndlr IIppllld to 'hi 1II1C, RErUHO (eR) I A rlfund of " hlC orldU, which Waf not rlquuUd on thl Tall ~oturn. MY bw r.quutad by cOllpllltlng IIn ""ppllcfttlon for Rlfund of Plnnlvlvllnla InnlrltanclI llnd EltAtl TalC'! (REY-131.51. Appllcatlonl Arl allallabl. ot th. Offlo. of th. Rlglttor of Willi, any of the Z3 Rlvlnul Dlltrlot OfficII. or by calling thl IPlclal Z4~hour enlwlring urvlcl nu.bers for farlll ortllrlngl In Pennl~llvllnla 1-800-562-2050. auttldl Plnnlvlvanla llnd within localllllrrlsburg arllll (111l 787-8094, rnn. 11111 nz-zzsz (Henrlng IIIPlllred Onlyl. OBJECTIONSI Any party In Int.r..t not .alllfl,d with thl appral.e"lnt, ftllowancl or dl.allowancl of dlduotJonl, or 8n......nt of talC (Inoludlng dltcount or Intlreltl a. shown on thl. Ho'lcl ~Ult objlct within .IICty (601 d8Y' of rlcllp, of thlt Notln bYI "wrlttln protClSt to thl PA DIPlrla.nt of RAlIlllul, BOllrd of Appuls. DEPT. 2810Z1. llarrllburg, PA 1712l'-1021, OR --.llotlon to hnv. thl 1I11lttar dlttrllllJnld at audit of thl account of th. Plr.onal rlpr"lnhtlvl. OR "appul '0 thl Orphan.' Court. AOHIH tSTRATlYE CORRECTIONS I Factual Irrorl dlteovorad on thl. ft"'II~lnt should ho eddrllud In wr I tlng tal PA D.parhllnt of Rlvlnul, Burllu of Indlllldual TaICII, ATTNI Pelt A""llIIlnt Rlvllw Unit. DEPT, Z&0601, Ilarrhburg. PI. 171Za-0601 Phon. 017) 187-6S0S, S.. pog. 5 of thl book lot "Inltruetlons 'or Inhlrltanel TalC Illturn 'or a Ro.Jd.nt Dleldlnt" (REY-ISOI) for 'Hl Illptaf'Ultlofl 0' Ildlllnlstrntlv.IY corrlotnbll orrort, DISCD'JNT I 11 Any talC dUI Is paid wlthJn thru (31 cahndar lllonth, IIftlr thl dICldlnt'. dtath, a flvl plrcont (SXl dltcount of thl tall paid It IllleWld. INTEREST I Intorl.t I. chargud big Inn In; with flr.t day of dllJnqulncv. or nln~ (9) "onthl IInd onl (11 day fro. thl dati of dlath, to thl data of pay".nt, lalll. which b.ca.. dlllnqulnt hofor. January I. 1982 blar Int.r..t at thl rat. of sh (6%) Plrcsnt per annulII oalculatad lit n d,l11v rat. of ,000164. All talCII which hV0811 dlllnqulInt on and nftlr January I, 1982 will be.r Intar'lt nt II rnte which will vary fro~ cnlondar yoar to callndar yoar with that rate announc.d by thl PA DAPart~ont 0' RIlIonuo, Iho APpllcabl1 Int.relt rlltol for 1~8Z through 1994 lire. Yur Intor..t Rall Dally Intullt Fllctor Y8llr Intarntt Illltl Dally Inhnlt Fllctor 1981 20% ,U00548 1986 10% ,000Z74 1981 16% .000438 1987 lJ% ,000241 llJ1I4 11% .000501 1984-1991 11% .000lOI 1985 1l% .000l56 19lJZ 9% ,000241 199J.19q4 1Y. ,0001'lZ 1995 9% ,000Zit1 --Interlst II calculatld "' 'olloWII INTEREST . BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlc. Iltuld a'tor thl t/lll bICO"I' dollnquont will r.'llot an lnt.r..t c,lculatlon to fl'tl.n (IS) day. b,yend the date 0' th. n'II'I"lnt, I' paV"lnt I. "lid. lI'tlr th~ Intlrl.t cOl'lputntlen dati .hown on th. Hotlea, IlddltloMllI Intoro.\ "Ult bo calculatld. JL/ - ~ (I :3 - "f I F1LC NUMDIR . ~'I:!"~ INHERITANCE TAX RETURN I 1~:'i;::I~,(\ Rt:SlDENT DECED~NT :. 1:,~,I.'I~ll(~,",i\~~~utAfIlA (TO BE FILED IN DUPLICATE J) Cf'1 ~''l~ ,~.j~,:~":~~~,,;:,:,; ^,,".."'n;~'TH~:GISTE'- OF_W:L1L":,~~;,::~~~:~~,..::,~~,,,-,!~," ., V)I.iii'VCU~"".,",I, IJJ AL 1;'OA" 01 0(A1I' 10"11 oj ",{,,' -' !"'c H ~ fD sR~AD :1J I "IW ftl\i1'toOI4U. '" - " I) ~ .._.~' _.... KCIl.... 6'. D' SS.... l.l0)".'\1. '.:-/11"",.. jC""",.Cf\f'\&UL~rvJL_--------- ~1 I I O,.r!in(ll RIJI~Hl I 1 2. Supplnmnnlnl RflIlIrIl r J 3. RemaInder Roturn ~ ~ \?, I' 1"1 . IIor dol.. of doolh pr10, 10 12.13.67.1 M"'~ _~, limilod ,.101,' 1..1 ~o, Fulur. Inl".,1 Compromi.. ::J 5, F.dorol EII"lo To, :r.~..... I'or dolOI of d,olh "ller 12.12.67.1 Rolu,o R.q\Olrod U g:to ~ 6. ()'llo(/onl rii..,(l rtl\',~I!' 1..1 7 Dncftdnnl Mulnll'1IMd a living Trust o.~. Tolal Number of Snfn DeposU ROMol ~ IAII",h ((Ipy of ',111111 IAII"ch copy 01 T,ull) ...' iA~C~.c.;~~f~~().~:~!!~~jj:~Tln-i.:~rN~ro:~!!A..L-!.~~~~9.R_M~~ti.?'E}mHO'~I~D:99~~ED T~__.=~'-.~==-"=--=--= I ~ ~AMt l.:vMl'l l\ .,INO A 'OR.b:.. I _ ~ ~ _ m~~~7,~:.~"j,~:~~_=~1~~~~;~G~~~~O' ~ /7'" I ~~ . 1. R,ol E,'"'' {5chcdl,l" .\\ 1 1I-.._..-...--~- .-..--..-- -.. - 7.. SloC\1 "nd Bond, (Sch"dul, BI ( 21.....--............------- - 3. Clol.ly H.ld SlockfPa"no"hlp 1""""(Slhodul. C) (31____........_..___.___. <1. MOIlgaoo' and NolOI Roc.ivoblo (Schod"l. 0) I <11 ..-..,--.-~-.---_..--- 5. COlh, 60nk ".po,1I1 & MI".lIonooul P",onol P,op.rly( 51 .___..s~tctl.t"".'J>- (S,hodulo EI 6, Jolnlly Owned I'r"porly ISchodul. FI ( 6) --_..~----- 7, Tranll"" (Schod,'lo GllSchoduloll ( 7).._......_....~._ ------. 6, Tolol 0'011 All'" (lololliMI \.71 Q, runorcl EKpenlot, Admil1ll'rolive Co'I~1 Mistollonllou5 I Q) \-.-;..----~-_.._~---- Exp'''.' :Schodul. H) ""- 10, O,b!l, Mo,IOOoollobillll." llo" (Schedulo II (10)__.J~Jlt.....q1..---.. 11. Tol,,1 O.ducllo" (Iololllno. Q & 101 12, Nol Valu. of bioi. III no 6 mlnu,line 11) 13, Charlloblu ood Govoromonlal 6.qu"," (Schodul, JI ______ 1~:._~y~'.I~~~u-".lo.:I.!o_ To'Jlno 12 mlnulllr:. 131 15, Amount 01 IIno 1<1 la, obi. "I 6'10 rol. (Includo voluCI f,om Sch.dul. K or Sch.dul. M.I 16. Amou,,1 ollln. 1<1 lo,obl, 01 15'10 rol. {Includ, volu.. !rom Schodul. K or Schodul. M.I 17. p,inclpoll'" dll. (Add 10' ',om line 15 and from IIn. 16,1 1 e. Credits Prior Paymonh Discount Inloresl --. .---....--- + . .-..--.---- .....-...-----.----.. IQ, 1111". 16 II o"al.r IhclIllion 17. onler Ih. dillo,.nc. on IIno lQ, Thl' i. Ih, OVERpAVMENT. aO~IIzr:n~il,JI,.I~'11..u'111I1ilIj1:111i11.'..1'1tn":T;Ir.1.TI'lll.'lTlhl1l']Il"III~ 2 o r.: :5 E '" :3 '" CO t!.- I 61 __ _.sJ.t.~.~!...llL.....- (11) ___I.f.n'iJJ...- (121 _,)(~1.~...L1J-.... (131 ---~_.._--- (1<1) ._--l_s:.n.OL1J.__... 115)_..J~~:;.O_~-'j_x .06 = _Q..L~.J.r.=~ (16) z o ~ '" ::l '" ~ 8 S 20, If line 17 It Or.ol.. Ihan line 16, .nlor Ih. dIUoro". 00 line 20, Thlt II ,h. TAX DUE, A. EnlN lhlt inlMfI" on thn balanco rJue on linn 20A. x .15 = (171 ._J.I~~(--... (161 (1Q) --~ - -_._--_.-.._--~.- 1201 ___:l,.u.i,-~J---.- 120A) ..__ .____._.__... 12081 .--........-.........-.--.... B. Enlo, ,h. 10101 of Iln. 20 and 20A on 1100 208, Thl. II Ih. BALANCE DUE. .___~.k..!...C~.~c~ p~yobl. to.:..R'.9.1,'!' of WUlI, A9..~~.._ ___ ---"---..ii'E SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH.. U;';;P"enaltle ,~rpo~T~;.y: .i ~fe'ci~;;~ -lh~i.fh'o-~;e;-o-~n'e"llhi~-;;i;;~: .i~-;Iuding ';;;;~m-po "'nyi~9'C'h" dJ;;"(;"'nd- t.,~tft~;~'n~~diolh~-b~.'t'~i-;;;y.k~~;io-Jg'~'~'ndl;;li~f; It II true, corrocl and complntfl. I doclnro Ihol 011 rl'lol e,'atfl hm befln reporled 01 'rue markel valuo. Declaration of preparer olh,1f than Ihe pOflonal repleumlallvl'l h bcued on olllnformallon 01 whith proparor hot any knowledge. IT<iNAw,! ~N'WO~i,i;\(T6;'f1LlfiiimUm---AiJoRE! ..-.--..-- J'- --- crnr---..--....... n!.;:~_a~~.._n :<:.~': ~.~n..~..m_9.,;l1 ]L!t!h.~l'W'~ j1?./,h_uu..c;a-._m_. "'i'I()laIJ~.--- lu t~~ Of 'RH'^ II OTlH~.({1Mj li[I'R[~l[~H^lIV[ A[H1R[~,} t? v^ . t~.. .u.._u_I~~()"l<.- _.ol\~,(IJ evJ~ 6.ft Ll\NP,I",- _.s/.~J'-~'Yh I') ".. .:- '4 l SCHEDULE H 'M*:~ fUNERAL EXPENSES, COMMONWfAlIIl or P!NN~VlVANIA ADMINISTRATIVE COSTS AND . _... IN~~~II~~~~~~~~~~:~~.R~_ _ . MI~CEL~~NE_OUS ~~P~N.SE~___ ____ _~.I.e_~!!__~!'n!.~.~~.V!,I._ _. ... ESTATE OF -~lJMBER W-~te-\C.--~-L-f~~'L_________.___LJ.t~~ - d J ). _~ ___. N~~':r.R DESCRIPTION IIV"""U~ 1...41 A, , -.-__________________0__.___..__._____.____ __._______~_ AMOUNT B. Funeral bpenalll ~ve~~ F~~~(~~ H'~~ . Mec:.r\I\N\c.!.(J,,,~ Clf~tl'~ df' G~Cl M'I\'- ~,.nIl.Cl)fj\"'\"",,&.. J" $00 M\I.U FA.'''' ~Ne"~L. C,,^e~I),4$ 10 G"~1f6" rl1 ( III r" ft IV ~'N'STE "-$ ~ D'''TH Ce"'T'P:'t"Tl!~ t.tO Nt! ('"....\ Ad Inlalrallvl Caalll 1. PI rIa no I Roprllenlatlve Com million I Social Security Number of Porsonal Reprelentatlve: Year Commllllonl paid ___ 1. 2, Attorney Foel 3, Family Exelnptlan Claimant &ll-)_L.-F-B.)e-- Relatlan~hl~ _1N_lO.b~ _____ Addreu of Clalmont at decedent', death SIreet Addrell ~~_,_~.\\,,\.It\M~_"..tttl.It.._l(o~ ~ __ City .M~_tfA.t)IU-O"~6.__State _e..",,_ Zip Code_.._?_~~S" ,n'l~o 10,00 \ S'b.60 IC4S, O~ , )oS, DO "",,0&1 :nq.~..... ISOO, I) I> ~OIlO.Q& 4, Prabale Feol ,,~,so C. Mllclllanlaul Expenllll 1. "\T1'OP,N~~ f t E p.tc..~ PoJr' ... W~. (.)1 S< '''Wt<. t:'9. ~I~'DO ~. c.\"'Oe",L.~~O t.~W J\Io\,,/I\\.. - A.DVl'! "l'~ f: "f).O~ 'I .$'" NT /fo) ~ l.- ,. 'f.~l.f ~, J<.~"'~oE."" - f\I'i~~,) '.00 j. c.t...", flfO MA,\... _ ~,R'7 ., ~,"A.1- /)(CO..", ,,11 ,. ~e"$1l~ of w,,,...~ ?l.OO '1..1 ~"I.CII\~ ~.o. 1. " ' , '1 ----------~----_. ---~-._------- TOTAL (Allo enler on IIno 9, Recopllulallonl S (II more spacI II nlldld. Inllrt addltlonollh.I" a'lame Ilze) \ ""'~JIII'.II.'n 't~ COl.lMOHWIAl1H 0' ,INNmVANIA INHlltfANCllU utUIH IIIIDIN10ICIO!HI 1 fiLE NUMBER SCHEDULE J BENEFICIARIES ISTATI Of l>> h1E.E- fL~ f'. N~T~ER NAME AND ADDRESS Of BENEfiCIARY RELATIONSHIP AMOUNT OR SHARE Of ISTATE - 1. A, Taxabll elqulIlll MM~j L.",\S Ii: r: tt~ Ii: ')~ \oN \ \.\. "~fI\' G 1Co'" ~ ,eo~ C) ,,~eHA"'\C.se'1U. , fit.. "OS"" , ~b 1101 ... WIF! I ' ,I; , , ' I' " ,I - AMOUNT OR SHARI Of EST ATE ITEM NUMBER NAME AND AllDRESS Of BENEfiCIARY 8. Charllabll and Ga.lrnmlnlal 81quOItll 1. I '\ . ';i ," . TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS IAI.a Inleran IInl 13, Rlcapllulallon) $ --- (If ",aft .pacel. nudld, In.." additional .hu'. a, '0",",1"1 LAST WILL AND TESTAMENT OF WALTER N. FRYE 1, WALTER N. FRYE, a rcsidcnt of 929 Williams Grove Road, Upper Allcn Township, Cumbcrland County, Pennsylvania being of sound mind and mcmory, do make, publish and rlcclarc this tc be my Last Hill and TOBtamcnt, hcrcby revoking all Wills and Codicils heretofore made by me. ITEM 1. 1 dircct that all of ,my .Just dcbts, my funeral expenscs including a suitablc monument at my gravc and the cost of administiution of my cstatc be paid as soon as practicablo aftcr my death, 1 direct that my Personal Reprcsentativc payout of my cstate, as a general chargc thcreon, all inheritance, cstate, aucccasion and othcr taxca together with any intcrcst or pcnalty thcrcon assessed by rcason of my death with rcgard to all properties and assets subjcct to such taxes, whethcr or not such property and asscts pS8S undcr this will. . ITEM II. I givc, dcvisc and bcqueath all thc rest, residuc and remainder of my property, real, personal or mixed, tangiblc and in- tangible, of whatsoever nature and wheresoever locatcd and all property to which 1 may be entitled or over which 1 may havc any power of disposition or appointment and whcthcr acquircd during or after my lifetime unto my wife, MARY LOUl~E FRYE, absolutely and in fee simple providcd that she survives me by ninety (90) calendar days. ITEM III. In thc event my wife, MARY LOIlISE FRYE, shall not survivc me by ninety (90) days or should pl'edeccaac me then I g1vc,devise and bequcath my cstate as follows; A. 'l11e sum of $100,00 to my dnughter, SII1RLEY MARLENE LOLUS. B. All. thc rcst, resi(luo and remainder of my ostatc to Jjp~~ go to BARBARA HMI,ENE LOLUS and BRADLIiY E. LOLUS, my two grandchildrcn, absolutcly, sharc and share alike. ITEM IV. I hercby nominatc, constitute and appoint my wife, MARY LOUISE FRYE as solc Exccutrix of this my Last lUll and Testament; in the cvcnt the said MARV LOUISE FRYE refuses or is unable to act for any reason, I then nominate, constitute and appoint BRADLEY 1\, LOI.US and IlARBARA MARLENF. LOLllS, my two r.randchildron as sole ExecutorB of this Hy Last Will and 'l'estament and I direct that no bond be required of my Executrix or " . Executors. . ITEM V. I authorizo and empower my personal representative to comp~omisc, adjust, release and discharge in such mnnncr as my personal representat.ive may deem proper, all dcbts and claims owed by or to me or my EstatE>; to sell, lease or exchange at public or private sale or in such manner, at Buch prices, and upon such terms of credit o~ otherwise, as my personal representative may deem proper, all or any part of my property, real or personal; to execute, acknowledge and deliver instruments of conveyance, including deeds in fee simple; to borrow money for the purposc of paying estate, inheritancc or other taxes which arc rcquired to be paid and to secure any such loan by pledr.e or mortgage of all or any part of my property and to execute the necessary instruments to carry out such powers; to distribute my estate in kind or partly in money o~ partly in kind, and to determinc the fair value at which any property so distributed in kind shall be received by the distributecs; to conduct /lny buniness in which I have an interest at the time of my deceane, for such pcrIod as my personr.l representativc may deem proper, powcr to borrow money and pledge ansets of the business and the power to do all. other acts that I, in my lifetime could havc done, to delegate such power to any partncr, mnnap,er or employee without liability for any loss occurrinr. therein and to ornnnlzc a corpor.m;ion to cnrTV on said /I