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Home My WebLink About96-00772 .~ t- J " . '..0'.. ,~.~ .' . . ...Z' . . '0 CD ... o ... '" ~.. ., R, .,. ....' I)ETITION FOH PHonATE und GHANT Ol' I.ETTEHS blell" f!rlktJt'j~ 0 V, ~1t11 NII.J,j.-CIkJ?q7.- --------- tlt.HI knoll'lI u,\ .__ ~ .., __'__ _.__ To: -;----:--;-- --. ----;-- - -':i-,.:; ~ 5",~Jrf'l.tI"'''' .\tlCWI,\('('//fII,I' '\fI. .J.OiJ_____c:l.'---______ Ile~bler Ill' Will\ fllr Ihe CIIIIIII)' of Cl\I"!;je.i2" 1\ A/,)_ in the Comll1un\\:calth uf Pcnnsylvania TI".. Pl.'tilion or Ihc ulll,h:r\ig.IlI.'d fl.'\pc":lrully rl.'pIC\CIlI\ Ihat: Yom pl.'liliOlll:r(,). who j,/arl.' I H Yl.'al\ or UJ!.I.' or, ',lldl.'r an,ll,lC C\l.'qllF-! .,..... in Ihe la'-, \lilloI' Ihe all\l\C~'~I~dalcd ___;; 1t"!'!!i~"L__!:1_- ami Cllthc.I!>, datcd _ ___ ______ ___ __n____'_ ,_n____. ---..-- n~lItc.\L .II)...!:L/L -,.,--..-- . -_.-_._.__.._~ -_._---_._.~-_.~---_._--~- --..-. ---.--- -~----_._._---.. .--------------..--- . ..____u_._" _______.________ ,-.----.----. ~.---- -----.- -"- t'l;lll'ld~'\al1l dh:l\IIl"aIK~'''. l'.)!, U'lHlIh:i;T1illll, d~';llh HI n~'':lIhH, CI....) Ikccmknl \la, domidled at dcath in __ C 1..(11.1 Q~"1-_1 )./_~____ ('onnt)', I'cnnsylvania, wilh h__I,;,___ la,1 family or..!"indpal re,idc\l~'1 at ___l~33_ \V_l:l--"-N'11-r......~ec::~ . ____..cJ:l!}l.I.:'.-..Ji.I.'::..L../--ILA J::JcJJ____C--7(;JS.T /!t?~ C;19~ 'tJ l<<? ) tlt,l '1I"'Cl.l1l1l11h,,', :lId 1Il1l1l"ip;tlilq Dcccllllcnl.lhcn_~L-- yc:", nfa~cJicd _tJ-J--,-qU ~I-:(j :-:>' II) Cj{, . al... . ._H/)k'f_-$P{f2..I..7-tf-~-.!...7h-':::..--I_c.tJtl1 IJ--/.., bt-- 17011 . E \<cpl a' folio"', dccedcl1l did nOll1lallY. wa, nol divorced al1d did nol havc a child born or adoptcd affl.'r 1.'\I.''':luion of tit..: ..\i11 orfcn~d for prohall.'; wa~ notlhl.' victim of a killing and was never adjmlicalcd in':1111lpl.'ll..'nl: ________ .------ Ik":I.'l\lknl al ul.':.1Ih u\\'lIl.'d propl'rlY wilh l'\lillHltl.'d vahle... ", rolltl\n: (If d",nidkd ill I'a,) All per,nnal propcny (If nnl d"l1lidkd in I'a,) I'cr"mal Plllpcrty in I'cnn,ylvania (II nol dOl1licikd in 1':1,) I'c"onal propcrty in CoulllY \'alm' of rl.'all,...latl.' in Pl.'nl1"'~ h'ania M " ,ilu:lIcd a, foil"",: ._._____________--Y._!!!.L L3 ()tJ . 00 0 'J.fi.- s " s s --------_.__._-----_._-~'------_.-_. _on. .._.__._._____ __..__ __,... ___.._,,__ ____ ._.__~n \\ IIEKI'HlKE. petilioller,,) rc,pCClfully requc>U') Ihc prollalC of Ihc last will and codicil(s) pre'cnl,,1 herc\lilh and Ihc ~ral1l of 1e1lC" __;--____1'c-S.T-,I:Jt1Lr:/~J:l1J..':,1 11l.:'1.1Il1l'IlI,II\: .hlrnllll'lralllll1 (.I.il.; :hlmini..ualinn d.h.n.(',t.a,l thl.'lol1. ~; '" " ~.~ J] /.0/1, _ ~ ~. . .G..-i1 A:fN~--c 2~-- .. ..f-: A.., 11-/j' ~/tl.1{ L_ .. . .____ 3lfu I ;\1..111 d1. . . C f\ ," i' .1/1'.... ~ 1I1.7d/l Y::: _' z:.. ------.-.---. -..---- " 7 -.-- -..--.-.---.-.. _._--~--- -..---.------- ..+.. .---.- -.-.-.... -- ---_.~-"., .._.._~_.,_..-.._.__. -- OATil OF PEltSONAL REPHESENTATIVE (,O:\!:\IO'iWEAI.TII OF 1'I':iIl:'1SYI.\' AiIllA I ,. COl':\n' OF .Clf.o1BER~D __- J $-; llll.' pl.'liliolll.'rt" at.OH'.n:lIlll.'L1 '\~l.'all") or affirm(\) Ihal the \talCI11Cl1h in thl.' forl.'going petition arc 11m,' ,1IId ':lll'ln'l hllhl"'I.',1 of It.I.' ~I:ll\\kdl!l.' and hdicf of pl.'titillIlI.'H\) and lhal a~ pcrsonal rcprcscn- Iati\l.'(o,' pf llll' ahoh' lk~I.'dcllt 1'I.'I:iilml.'I(") \\ill \\1,.'11 and lruh admini'll.'r the I."tall.' aCl.:ording In law, ~, 'P~r-. S"tllll It' t~r al1if1~gl and \lIlh. rihl.'d, I ~c.....I~. J\.M-.--l-. '.~~U~- !!! hl.'hlll' llh.' 1111' .__ __0 d.l~ 01 - - .,__tl.__.__H_U~'_ ~ SEPTEMBER II) 96' " 77"tii/'~, c..<.f'c....;i',;J,j/!........J -~_. 1't'1 tz~-n-.----'------~' ~ . . ~RY c'1 LEWISII . U/'~'~x..-. :.a';,<---------.----- -- ~ /5-/:<9 - t, W C ,(J______._________n_ - . r-- i I j I I 'I I I I , , No. 21-96-772 Estute of AR'llIUR D. VINH . I>eceused I>ECREE OF PROBATE ANI> GRANT 01<' LETTERS ANI> NOW SEPTEMBER 30. 19~, in consideration of the petition on the reverse side hereof, satisfactory proof having been prescnted before me, IT IS I>ECREEI) that Ihe instrumcnt(s) datcd JANUARY 4,1995 described therein be lIdmillcd to probate lInd l1Ied of rccord liS the 11I~t will of AImIUR D. VIANI lInd Lellers TESTAMENTARY arc hereby granted to ELAYNE L. VIANI 9lZ1A-<-[ e, d_(~.1!~1/vJj{.'p;cJ, A9p~ (l Il,ghter of Will: MARY C. LEWIS FEES Probate, Lellers, Etc, "",.,., S 270.00 Short Ceftificatcs(4 ) , .""",. S 12.00 Renunciation .""""""", S x-PAGES (15) JCP th ,I( ~>;- "It 79"1 S 45.00 TOTAL _ S ~.oo ,!iI;:~~R )Q,.l.~!!{i.", ,~~.~..QO,. /J-~ d Andi-t(~"J 57 i3 ADDRESS 0A.-),'I. <T). 3> t?t....e.FD.N7'("I"/ ~~, VI 'I' 3u.r-.rq 7'/ PI/ONE Filed 'J\ , ; .- , " ,. lr. N c'- l'.' , ..U ':.) c.: - ., -. ::l i)() MAILED LE:ITERS AND ORDER TO ATIORNEY ON ClCTOBER 1.1 Q96. Thi" '" !tIH:llll} IIl.1! lilt' 11l11l1111,1I1l11l hclt ~1\11l h ,"I!I\:1\ "'I'n,1 1'''111 ,Ill 1I11,:Ul.ll ltllllll.llt "I ,k.llh dilly fill" willi IIII.-' .1'\ Illl ,II Hq~I"1 f.ll TIll" II t~:lIl.d '1.'lllt 11.111' \\ III ht' 1111\\ .11 ,Il ,I t, I rIll "" .HI \' !I,d H, ., II ,I., I III h l' I,ll 1'1'111).1111 III I dUlg WARNING: It Is IIlcgnl to dupllcnlc this copy by photostnt or phologrnph, h.t. till (IIi.. l,...tlll.111'. ;'.' Oil ,..,.iH"~ ~h~";\~\'--."PLPl. t..'~ /,~/ '. ". ,:fl.f....~ ~..~..' '.!It\\" ;\~~, ~I' ... \~ c,.) Ii: . . -, '. ~~""~": f:'-.. ,K~ '1'/,,---. <'to........ ,,:LH.!_~'J (Ii( f""( .JSi/'I'I1- . ll.lIl' c1/u,uJL- t~u~ h<C/l.i t'<t 1.111." 1{('J.:I"U.lf J 3757431 Ntl, "I~'''',," ,It, CO....ONWEALTH OF PENNSYlVANIA. OEPART"ENT Of HEALTH. YITAL RECOROS CERTIFICATE OF DEATH (Co,on.r) "","",,' . -, """... D Viani W' I Hille OoIIIloPDl"'H......tIoI>t_t August 25. 1996 "IT""-"Cllft..,_ ~..t...."c...-.l 1106. fA, ::"'0 .--...,-- ~\VHI'1ti --" __r--_..... lIoly Spirit lIospltol " WIoU).fl.#lIr~'" OlCUl"W."""'..oMlOMl"$>"U~~I"'ea.... tlIiClOlld' 34'3 WAu.'IT.:Ir, ~=Nt.l CAr1P HIU'J ,.o,q. 17011 :..-:::r 1,':':r.1 ElAfNIC L,{3..AJD6L 1f....., ".0__....- ,~ C\Jt:1l3 .,gelt. Lt... ViANi 3 I'A./7011 __ /l GAl'" oJ" /leAV~ OM. . /'f8G., r'A. tlC'H$lI'll,ltlMII foI,tMlMClAOON"Of'~IT1' O/Dt7SS-L Nr;'Ll. IC'#'J 3'101/'1.4AXIISr. c:A.....1JJLt.~"A."alJ 1&...........-......_......--.....,...- ..UtlK II . 0 ~._I... _"'0..-1 ~ " .. * ..... c-."""""'...__......._w ....-...-..........,-......""'"' !' . .... H 041' 10""" ,-I . 4:24 A." Auguut 25. 1996 *',.....,a. 1_..._........__.._--........0.""'-...-........ _..UI_..._.....,.. ..........--. l......_~.......... ..... _D J'robab1e Hyocordlo 1 Infarct Ion 0ul1O&UlU.t~(.fSlOtA.....Oll '--ouiIo~U'~UlA:la~1 -- .-- ~ III tuIIM """'........., OlXuMI 0 OulI'OP''''olUMlOtA.I<<:(t#1 . .NolU1llH' . _"""IMIOItftJ COW'IlllOllorc.a.uw OfOlNtn lot.llOllIlUJl' 1U.R1"'~1 04I101111'1J1111' .......,1..._1 ..........IIOtOl"'" _u ...U (] IJ HI. _ .. n fV,l.Ol'"M'...-.........--....... -.",CS6-.,.1 . .. . ~ [] (] ,-~ -. ~ -.- ..I:J ...(] ..... n """'.... U I" . _ Coroner I II ~II>U"CO"""""'.U.,_1 o 1'1.___.______ I'L~8~9t 26, 1996 _.&HO.t(l(lIII.,tI"~.....:l(;Cltlf'l.I'UI~OIDl"'H ,....,,,,""".,,.... Michael L. Norrla. Coroner 40S Fairway Drive H~cllllT1tC8bll p OoIII1'''0 ..III,.., c...w........-... ... ... caII1N11lIUe'."_ 'CIJI",fIIrO""""""".........wo,."..'\I.__.,,_.,__.~......'_,........ooI,_..o.l....,_I...' II! ............,...............--""'_....~......-..--- '. _ANjClJl1.'IIQ'"'IoOM........'..............~.-...I'.".........._,j.-l ,....-................................-,.............,....-......-..--......... 'tIIDICAL..........~,. OII.............................................Mf...............--..IM...e-...........,............._.~...... _..~........."............,.............,..,.."..,............,...,...,..,.............,......,.... ... )(. o ).V Iq,/~ i,M,j..I e:I W .. 21-96-772 <:1 ." .- .' 1'-' f'l In N 81 , ., L'\ _! ::i c::. 00 ./. LAST WILL AND TESTAMENT OF ARTHUR D. VIANI I, ARTHUR D. VIANI, of 3433 Walnut Street, Camp Hill, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. Article One Tanqible personal Property ~l.l I bequeath all my tangible personal property, including by way of illustration but not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my wife, ELAYNE L. VIANI ("My Wife"), if she survives me. If My Wife does not survive me, I bequeath such assets to my children living at my death to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among my children, they shall take alternate turns selecting individual items with my oldest child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. I IIIG().I lieS I ~Vlanl-Arthur\lI'lIl\ 1227'14\IJ,1 !l1.2 '1'0 the extcnt pl'act icablc in the (;:xecutor's sole discretion, I bequeath any policJeu of influL-ance on such property to the beneficiaL'y cnLit}.:ld to ullch (H'Operty. !l1.3 I din:lct t.hilt the expenoes of storing, packing, shipping, inoudng and dol t vod ng any such property to the beneficiary entitlod t.heret.o uhall be paid by the Executor as an administrative expenue of my eotate. Article Two Credit Shelter Trust !l2,l If My Wife survives me, I devise and bequeath to my Trustee herein named, an amount, if any, equal to the maximum amount by which my federal taxable estate (determined without regard to this Article of my Will) may be increased without causing an increase in the federal estate tax payable by reason of my death after taking into account all credits available against such tax; provided, howover, the credit for state death taxes shall be taken into Account only to the extent that it does not result in an increaue in the state death taxes which would otherwise be payable. In computing the amount hereunder, values as finally determined for federal estate tax purposes shall control, dlsclaimero flhall not be taken into account, and this -2- IIIlG().lI\J~~1 fiVlanl.ArthurlWiIIll22794\Jdd amount shall be computed prior to the payment of death taxes. In addition, it shall be assumed that an election is made to qualify all qualified terminable interest property (other than this bequest) for the federal estate tax marital deduction whether or not such an election is actually made. Any property in my taxable estate which is property that by its nature does not qualify for the federal estate tax marital deduction shall be allocated to this trust even if as a result it is overfunded. If any assets passing under this Will or paid directly to my Trustee are not included in my gross estate for federal estate tax purposes, I give the same, or direct the Trustee to allocate the same, to this trust, in addition to the amount herein specified, and such assets shall not be used for the payment of death taxes, debts or administrative expenses, irrespective of the provisions of Articles Seven and Eight hereof. Said amount shall be composed of cash, or partly of cash and partly of property in kind, valued as of the date of distribution, and shall be administered and distributed in accordance with the following provisions of this Article Two: ~2.1"1 The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and, during the life of My Wife, the Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Wife. -3- ." I IIlGiJ.l I U~~I ~Vlanl-^nhurlWill\12279~\ldd Article Four Trust For Beneficiarv Under 35 Years Of Aqe ~4.1 Except as otherwise may be provided in this Will, if any beneficiary is entitled to receive a mandatory distribution of property from my estate or from any trust created by this Will and is under thirty-five (35) years of age, I devise and bequeath such property to my Trustee, herein named, or I direct that such property be held by my Trustee in continued trust, as the case may be, for the benefit of such beneficiary, in trust, in accordance with the following provisions of this Article Four: ~4.1.1 While each such beneficiary is under twenty-five (25) years of age, the Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of such beneficiary so much of the net income and, if the net i~come is insufficient, so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. ~4.1.2 After such beneficiary attains twenty-five (25) years of age, the Trustee shall continue to hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it -5- 11II(j().j I IJ;SI ~ VI,nl.M"ur\Willll217Q4I1dd advisable, to or for the benefit of such beneficiary. 54.1.3 In addition to the foregoing, after such beneficiary attains twenty-five (25) years of age, the Trustee may distribute to or for the benefit of such beneficiary so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational or technical training, and to assist such beneficiary in the purchase of a principal residence or in the establishment of a profession or of a business considered a good risk by the Trustee, taking into account other available funds, including such beneficiary's assets. 54.1.4 At any time after such beneficiary attains thirty (30) years of age and prior to attaining thirty-five (35) years of age, such beneficiary may withdraw such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on his or her thirtieth (30th) birthday, or if his or h~r trust is established on or after his or her thirtieth (30th) birthday, such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on the establishment thereof. 54.1.5 At any time after such beneficiary attains thirty-five (35) years of age, such beneficiary may withdraw any or all of the principal of his or her trust. 54.1.6 If such beneficiary dies before the complete termination of his or her trust, the Trustee shall distribute the property then held in trust to such of my issue other than the beneficiary in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last Will may appoint by specific reference to this special . ' -6- IIIICllI-lI \I~~I ~VI.nl,AnhurlWIII\lll7'14\ldd with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college and graduate education, and professional, vocational or technical training, without securing a court order. Article six Powers of Fiduciaries ~6.1 No fiduciary under this will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. ~6.2 Any such fiduciary shall have the following powers/ in addition to those given by law: ~6.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; ~6.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; ~6.2.3 To borrow money from any person, including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; -8- 11lIC104 \II;.~I ~"IDl1I.^"hurlW\llIl211'}~~dd any adverse income, estate or generation-skiPping transfer tax consequence; and 56.2.11 Following the death of My wife, to terminate any trust created herein, the principal of which is or becomes toO small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributeeS will terminate absolutelY the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court. Article Seven provision For Taxes 57.1 All estate taxes, inheritanCe taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the prin,ipa' of that portion of my .atat. di,po,.d of by Arti," TWO of this Will, and all interest with respect to any such taxes -10- I \II(i"~ I\L~II\ VI."I,Mhu,\\\,ilhl221".IIIJJ shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor, without reimbursement from or apportionment among the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest. Article Eiqht Provision for Debts and EXDenses ~8.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate, shall be paid from the principal of that portion of my estate disposed of by Article Two of this Will. Article Nine Miscellaneous provisions ~9.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. -11- 11II(j().!1 IESII\vIAIlI,Mhll.IWIII\ 1227'j~\ldd ~9,2 If My Wife and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if My Wife had survived me. ~9.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created by this Will, if such distribution may be made in whole or in part to a person who is then a Trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. ~9.4 Whenever the Trustee is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such -12- r - IIII00411I'SIIIVI,"I,Anhll.I\I'1II11227'141Idd beneficiary inappropriate (as determined in the Trustee's sole discretion exercised in good faith), the Trustee may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the Trustee (including the Trustee), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. ~9.5 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, -13- IIIIO(J.I I I[SIII VI.nl.^rlhurIWI1I11227'1lIMd incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. seal this IN WITNESS WHEREa I have il- day of <1-/1./ . tI hereunto set my hand and , 19911/:' (-:~-,.~ if ~thur D. Viani Il/u<-~ (SEAL) Signed, sealed, published and declared by the above named ARTHUR D. VIANI as and for his last Will, in the presence of us and each of us, who, at his request and in his presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. {/JAw Residing at 1127(d~ ~ E-tLAIt..J , fA nc:e.2 , .33 OJ L~../, f).. o dt..htAn....I.JJ.Irm.n. ,1M 17() i (. ~~~7A S;7'/- 03 ;y!~ t! fJ L/ ~ .J1-L' Residing at Residing at -14- IIIIG04IU~~1 nVI.nl.^"hur\WI1I112279~\Idd Subscribed, sworn to and acknowledged before me by ARTHUR D. the testator, and subscribed ~d sworn to before VA~ ~ A.. ~Av-tl and ~ day of , witnesses, this " , 199".~ (SEAL) w t1ot.a.'\1I5e,l1 .... .""p:"'n<,w.l'f:W'If'u\lbC "",'r..- . ,,.. op'ineour.11 Han'"i"';'I\!. r,,,",, f,\;1'f \7. \9')7 MyCo!rm'"~"'" .-- . .~._ """""""I\SOOCllI"",oIt.-- f,4cI1tl<l',PDl'l~J"-'- HBG1; H.rrll, Evelyn; 14093 -16- " . .' '. LAST WILL AND TESTAMENT OF ARTHUR, D, VIANI I, ARTHUR D. VIANI, of 3433 Walnut Street, Camp Hill, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. Article One Tanqible Personal Prooertv ~l,l I bequeath all my tangible personal property, including by way of illustration but not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my wife, ELAYNE L. VIANI ("My Wife"), if she survives me. If My Wife does not survive me, I bequeath such assets to my children living at my death to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among my children, they shall take alternate turns selecting individual items with my oldest child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. .' HBQOoIIIESH\VI..I.A/1hw\Wl1nl22794~dd 51,2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. 51.3 I direct that the expenses of storing, packing, shipping; insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. Article Two Credit Shelter Trust 52.1 If My Wife survives me, I devise and bequeath to my Trustee herein named, an amount, if any, equal to the maximum amount by which my federal taxable estate (determined without regard to this Article of my Will) may be increased without causing an increase in the federal estate tax payable by reason of my death after taking into account all credits available against such tax; provided, however, the credit for state death taxes shall be taken into account only to the extent that it does not result in an increase in the state death taxes which would otherwise be payable. In computing the amount hereunder, values as finally determined for federal estate tax purposes shall control, disclaimers shall not be taken into account, and this -2- IID(j().II IESII\ViA/lI.Anhurl WIIII122794Udd amount shall be computed prior to the payment of death taxes. In addition, it shall be assumed ~nat an election is made to qualify all qualified terminable interest property (other than this bequest) for the federal estate tax marital deduction whether or not such an election is actually made. Any property in my taxable estate which is property that by its nature does not qualify for the federal estate tax marital deduction shall be allocated to this trust even if as a result it is overfunded. If any assets passing under this Will or paid directly to my Trustee are not included in my gross estate for federal estate tax purposes, I give the same, or direct the Trustee to allocate the same, to this trust, in addition to the amount herein specified, and such assets shall not be used for the payment of death taxes, debts or administrative expenses, irrespective of the provisions of Articles Seven and Eight hereof. Said amount shall be composed of cash, or partly of cash and partly of property in kind, valued as of the date of distribution, and shall be administered and distributed in accordance with the following provisions of this Article Two: ~2.1.1 The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and, during the life of My Wife, the Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Wife. -3- I I HBOOIIIJ:SIIIVIII1I.AnhurlWIIIII m94~dd 52.1,2 The Trustee may also distribute to or for the benefit of My Wife, so much of the principal of the trust property as the Trustee, in the Trustee's sole discretion, shall from time to time deem necessary or proper to adequately provide for My Wife's health, maintenance and support, taking into account other available funds, including her asse.ts. 52.1.3 Upon the death of My Wife, the Trustee shall distribute the balance of the trUst property to my then living issue in equal shares, per stirpes, subject, however, to being held in continued trust in accordance with the provisions of Article Four hereof. Article Three Residue 53,1 I devise and bequeath all of the rest, residue and remainder of my estate to My Wife if she survives me. If My Wife does not survive me, I give all such assets to my then living issue in equal shares, per stirpes; subject, however, to being held in continued trust in accordance with the provisions of Article Four hereof. -4 - HDOO4IIESIII Vlonl.Arthu"WII\l122794~dd advisable, to or for the benefit of such beneficiary. 54.1.3 In addition to the foregoing, after such beneficiary attains twenty-five (25) years of age, the Trustee may distribute to or for the benefit of such beneficiary so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational or technical training, and to assist such beneficiary in the purchase of a principal residence or in the establishment of a profession or of a business considered a good risk by the Trustee, taking into account other available funds, including such beneficiary's assets, 54.1.4 At any time after such beneficiary attains thirty (30) years of age and prior to attaining thirty-five (35) years of age, such beneficiary may withdraw such sums as do not exceed one-half (1/2) of the market value of the orincioal of his or her trust as constituted" on his or her thirtieth (30th) birthday, or if his or her trust is established on or after his or her thirtieth (30th) birthday, such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on the establishment thereof. 54.1.5 At any time after such beneficiary attains thirty-five (35) years of age, such beneficiary may withdraw any or all of the principal of his or her trust. 54.1.6 If such beneficiary dies before the complete termination of his or her trust, the Trustee shall distribute the property then held in trust to such of my issue other than the beneficiary in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last will may appoint by specific reference to this special -6- HBQO.lIIESH\Vlanl.AnhuIlWII~122794Udd power of appointment. Any property not so appointed shall be divided into shares for the beneficiary's th~p living issue, per stirpes, or if none, for my then living issue, per stirpes, subject to being held in continued trust in accordance with the provisions of this Article Four. Article Five Appointment of Fiduciaries ~S.l I appoint My Wife as Executrix of this Will. If she should be unable or unwilling to act or continue to act, I appoint KATHY E. MOORE as Executrix of this Will, All references herein to the "Executor" shall mean my originally appointed Executrix or my successor Executrix, as the case may be. ~S,2 I appoint My Wife as Trustee under this Will. If she should be unable or unwilling to act or continue to act, I appoint KATHY E. MOORE as Trustee of any trust created by this Will. All references herein to the "Trustee" shall mean the I , , I I i originally appointed Trustee or the successor Trustee, as the case may be. ~S.3 I appoint the Trustee then serving hereunder as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims -7- HDClO4\ IESH\VI",I-Arthwl wlln \ 22794Udd with respect to which I am entitled to appoint a guardian and have not otherwise specificall~ done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college and graduate education, and professional, vocational or technical training, without securing a court order. Article Six Powers of Fiduciaries ~6.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. ~6.2 Any such fiduciary shall have the following powers, in addition to those given by law: ~6.2.l To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; , ~ I I ~6.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; ~6.2.3 To borrow money from any person, including any fiduciary acting hereunder, and to mortgage or pledge any real or personal propercy; .. ' -8- HBQ041IESHlVlanl.AJ1hurlWil~122794~dd ~6.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; ~6.2.5 To engage in litigation and compromise, arbitrate or abandon claims; ~6.2,6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; ~6.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; i i ~6.2.8 To join with My Wife or her personal representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring her or her estate to indemnify my estate against liability for the tax attributable to her income, and to consent, for federal gift tax purposes, to having gifts made by My Wife during my lifetime treated as having been made half by me; ~6,2.9 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof; ~6.2.10 To merge, after the death of My Wife, any trust created hereunder with any other trust or trusts created by me or My Wife, under will or deed, if the terms of any such trust are substantially similar and are held for the primary benefit of the same persons, and if s~ch merger shall not cause -9- HBG04IIESHI Vlani.AnhurlWllnl21794~dd any adverse income, estate or generation-skipping transfer tax consequence; and 56.2.11 Following the death of My Wife, to terminate any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court. Article Seven Provision For Taxes 57.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my es~ate disposed of by Article Two of this Will, and all interest with respect to any such taxes -:0- HBG04IIESH\VIAIII.AI1hwlWlln 122794~~d shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such " portion of my estate, in the absolute discretion of the Executor, without reimbursement from or apportionment among the beneficiaries,. recipients or owners of such property for any such taxes, penalties or interest. Article Eicrht provision for Debts and Expenses ~8.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate, shall be paid from the principal of that portion of my estate disposed of by Article Two of this Will. Article Nine Miscellaneous provisions !i9.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. -11- t HB004IIESH\Vianl-AnhuIlWiln I 22794Udd ~9.2 If My Wife and I die under such circumstances that it is impossible to determine which of us survived, it shall " be conclusively presumed and this will shall be construed as if My Wife had survived me. ~9.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created by this Will, if such distribution may be made in whole or in part to a person who is then a Trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. ~9.4 Whenever the Trustee is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such -12- \ HBCJO.lI 1ES1l\ Vianl.AnhurlWlln I 22794Udd beneficiary inappropriate (as determined in the Trustee's sole discretion exercised in good faith), the Trustee may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the Trustee (including the Trustee), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. ~9.5 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, -13 - ~ HB(j()4IIESIIIVlanl.N1hur\WIIM:Ul94~dd COMMONWEALTH OF PENNSYLVANIA COUNTY OF -YAl...\)~\'1o. \ :. SS. We, ATHUR D. VIANI,~e testator, and ~VlJll , ~\ ~. ~d'MI\V\t \ ~ tI S and the witnesses, whose names are signed to or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last Will; that the testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the Will as a witness and that to the best of his or her knowledge the testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. c::u "' I' I ~<--" /J ~ !~~~AJ Arthur D. Viani faJ1i~ C p'I-k A/I~ Witness I/!?-tft /J L. , Witness -15- .--!.-..,....-. i', I ~ .., Ii .. OJ !~ Cj n \0 -:;~ '.- ,- t"::: it ,...., ~ ~ ',' !;g ;. "'" :, i.j' ...;. . UCJ !I , ruee ~ .,::; ~ ee ~8 I' AUf, 1 1 199~bI'Y IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: THE ESTATE OF ARTHUR D. VIANI, DECEASED Orphan's Court No. 1996-00772 PA No. 2196-0772 h AND NOW, this 1 V day of Petition of Elayne L. Viani, Executrix under t , 1998, upon the consideration of the Last Will and Testament of Arthur D, Viani, deceased, the Court hereby accepts the Resignation of Elayne L. Viani as testamentary Trustee and in her stead appoints, as provided for in the aforesaid Last Will and Testament, Kathy E, Moore, of 3426 Hawthorne Drive, Camp Hill, Pennsylvania 17011, as Successor Trustee. As provided for in the aforesaid Last Will and Testament, Article Six, Section 6.1, no bond shall be required of Kathy E, Moore as Successor Trustee. BY THE COURT J, :-l" r:~ ?:-- \Li c.u . :;:t ~~ C G, ,-" ,'fl {,:::. lAW UUICE\ UF MILLER, KISTLER, CAMPBELL, MILLER & WILLIAMS, INC, A PROFESSIONAl. CORI'ORATION JOHN R, MILLER, JR, RICHARD L, CAMPBELL JOHN R, MILLER,III TERRY J, WILLIAMS THOMAS K. KISTLER TRACEY G, BENSON JAMES L, GREEN STEP/JANIE L, COOPER SCOTT C. ETTER, Ph,D. PLEASE RF.PLY TO, BELLEFONTE OFFICE 124 NORTH ALLEGHENY STRH,T RELLF.I'ONTE, PA.16RlI.1691 11141 JSS,1474 FAX 11I41Ill,S140 AND IJDO SOUTIl ATlIERTON STREET STA1ECOLLEGE,PA.1680I,619J 18141 Zl4,I5DD November 22, 1996 tOUNSEL rOTltE Flut ROBERT K, KISTLER Cumberland County - Register of wills Hanover and High Street Carlisle, PA 17013 Re: Estate of Arthur D. Viani File Number: 1996-00772 Gentlemen: pursuant to my telephone call to your office this morning, I am enClosing herewith two copies of the inheritance tax form and a copy of the inventory in the estate of Arthur D. viani. Our computation shows the inheritance tax, after taking the 5% discount, is $7,365.42. We enclose a check in this amount. We also enclose our check in the amount of $55.00, which is the $15.00 for filing the inheritance tax return, and $40.00 for the inventory. Please forward a receipt to this office. very truly yours, JRM:jmr Ene. MILLER, KISTLER, CAMPBELL, MILLER, & WILLIAMS, INC, /~ " It L /"' . ,> -0- :),> I . L L Ll./ John i/ M ller, Jr. . I / c: Elayne L. Viani -- -" . Schedule B Conunonwealth of Pennsylvania Inheritance Tax Return Resident Decedent Stocks and Bonds Estate of: File Number: VIANI, ARTHUR B15735 ITEM DESCRIPTION VALUE AT DATE OF DEATH 1 KEMPER FUND, ARTHUR D. VIANI IRA, HIGH YIELD BOND 208-555304957L, U.S. MTG. 271-55556918316, TOTAL RETURN FUND B 202-5556863453, PER ATTACHED 57,597.61 2 ROBERT THOMAS SECURITIES, PER ATTACHED 318.90 3 40 SHARES DUART FOODS, INC. (SEE ATTACHED SALES AGMT.) 251,548.22 4 398.957 SHARES AT&T 20,691.11 5 58 SHARES SBC CORP. 2,827.50 6 28 SHARES NYNEX 1,263.50 Total $ 334,246.84 ., A-,Ia, KEMPER FUNDS PallC I of 3 EVEREN CLEARING CORP CUST roo AR1llUR 0 VIANI IRA 3433 WALNtrr STREIrr CAMP HIll PA 17011-2745 20-912"591 1-"00-621-104" 1-"00-972-3060 TalC Identification Number Kemper Shareholder Service. KemperACCESS Your Repre.entatlve SA11T:.SON KARL INV\~'" FINANCIAL COIlPORATION CAUIOUN FIRST NATIONAL BANK I' 0 BOX 12169 CAUlOUN GA 30703 1.1111111.111.111..11.1111..1.11...1.1..1.1.1...11...11..11..I 0"". Kemper News Visit our Internet site at http://www.kemper.com. Kemper.com p'rovides a wealth of informationt from quarterly fund performance data to printable shareholder service forms to excerpts rom shareholder communications. In addition. all current Kemper Funds prospectuses are available to be downloaded and printed. . Portfolio Summary Share. Owned Market Value fund Name fund-Account' Share Price High Yield Fund B U.S. Mongage Fund B Total Return Fund B Market Value a. of 06/30/96 208-555304957-1 271-5555691831-6 202-555686345-3 $8.02 6.88 10.65 2,308.219 2,782.507 1,872.492 $18,511.92 19,143.65 19,942.04 $57,597.61 Allet AII~atlon Eornlngs Summary Category Market Value Portfollo'l'o Category Year-to-Date Money Market Income Tax-Free Income Tarllet Equity Growth/lncome Growth International/Global $0.00 37,655.57 0.00 0.00 19,942.04 0.00 0.00 $57,597.61 0.0 65.4 0.0 0.0 34.6 0.0. 0.0 100.0 Earnings $1,405.48 \\II~I \1\\\ I~\\~\\\ \111\\\1\ (IS eMSl . . ~ 1 e , . CSF UA 1& Ulll1 14,41 n u SIEMn!lil18184I1en.e ~ ~ I. '"' '"' '"' '"' '"' 0 '"' '"' '" 0 '"' '"' '"' q '"' 0 '"' 88 q . ~ .. 0 '" '"' ~ '"' 0 0 0 0 0 '"' 0 0 0 '" 0 ........... .. 0 00 ~ .. <"l 0 '"' 0 '"' 0 0 0 0 0 '"' '"' 0 '"' 0 0 0 '" .. .. .. .. - V! , ~ '. ~ ~~~.:: z: ... .... ........... .. VI ~ '" I - .., .... to '" ;b ~ 0 .............. l"- N 0 ~ .. ... 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II: VI .. .. ... ... :0 > > Ql .. e: > V! .. ... ... 0 V! .. .. .. c: "" -' z z - Schedule E Commonwealth of pennsylvania Inheritance Tax Return Resident Decedent Cash and Miscellaneous Personal property File Number: Estate of: B15735 VIANI, ARTHUR ITEM DESCRIPTION VALUE AT DATE OF DEATH 1 CENTRAL NATIONAL LIFE ANNUITY 132,263.58 , ; i >' I f , - l. i , $ 132,263.58 Total / . The Central National Life tnluFlne. Campi"" at Omlhl ~oo nrflflhCl.1 Cnnlnf Pllapltll, New Jm,,!'f 01911 O....cl 01.1 NutTltlnl 1 (800) 443-7187 MR. ARTHUR D VIANI 3433 WALNUT STREET CAMP HILL,.PA 17011 REI ANNUITANT - ARTHUR D VIANI CONTRACT NUMBER B0025450 DEAR MR. VIANI, THE PURPOSE OF THIS LETTER IS TO INFORM yOU THAT EFFECTIVE 05/16/96. THE NEW CREDITING INTEREST RATE FOR YOUR-ANNUITY WILL BE 5.00%. TillS RATE WILL BE APPLICABLE UNTIL 05/16/97. IN ADDITION, WE ARE PLEASED TO REPORT THAT THE ACCUMULATED VALUE OF YOUR ANNUITY WILL BE $132,263.5B ON 05/16/96. IF YOU HAVE ANY QUESTIONS OR NEED ANY ASSISTANCE, PLEASE FEEL FREE TO CONTACT OUR COMPANY BY USING THE TOLL-FREE NUMBER SHOWN ABOVE. WE WOULD LIKE TO TAKE THIS OPPORTUNITY TO THANK YOU FOR YOUR BUSINESS. ANNUITY SERVICES DEPARTMENT MAY n, 199(, . ........... .^"Beneficia'"' InsuranCe Group " Schedule H Commonwealth of Pennsylvania Inheritance Tax Return Resident Decedent Funeral, Administrative and Misc. Expenses File Number: Estate of: B15735 VIANI, ARTHUR ITEM DESCRIPTION AMOUNT A Funeral Expenses: 1 FUNERAL LUNCH 345.00 3 CHURCH ALTAR ATTENDANTS HONORARIUM 40.00 4 PRIESTS HONORARIUM 150.00 5 FUNERAL SHROUD, CLOTHING FOR BURIAL 400.00 6 GATE OF HEAVEN CEMETERY, CRYPT 4,550.00 7 NEILL FUNERAL HOME 8,455.00 B Administrative Costs: NONE l. personal Representative Conunissions NONE 2. Attorney Fees MILLER, KISTLER & CAMPBELL 9,000.00 3. Family Exemption Claimant ,SHIRLEY MALONE Relationshi~riAUGHTER Address ~ laimant at decedent'S death: R.D. \ BELLEFO. , PA 3,500.00 4. Probate Fees REGISTER OF WILLS 649.1.0 C Miscellaneous Expenses 1 AIR FARE FOR YOUNGEST SON TO ATTEND FUNERAL 99.00 $ 27,1.88.1.0 Total Schedule J Conunonwealth of pennsylvania Inheritance Tax Return Resident Decedent Benefical"ies File Number: Estate of: B15735 VIANI, ARTHUR Item Num Name and Address of Beneficiary Relationship Amount 1 A. TAXABLE Bequests: TRUST U/W, FBO ELAYNE L. VIANI 3433 WALNUT ST. CAMP HILL, PA. SPOUSE 244,522.52 SOUSE 189,861.19 2 ELAYNE L. VIANI 3433 WALNUT ST. CAMP HILL, PA. Item Num Name and Address of Beneficiary Amount B. CHARITABLE Bequests: NONE $ 434,383.71 Total 1UV.''''1' EX- ('~I . r;cIMtJHNVL TH OF Pt:HNS\'\.VNM N1fJUTAHCf TAX RfTURN A!SUNT Dt:CEDfHT ESTATE OF SCHEDULE M FUTURE INTEREST COMPROMISE FILE NUMBER ). VL1Jli This schedule Is appropriate only for Estates of decedents dying alter December 12,1982. This schedule is to be used for all future Interests where the rale of tax which will be applicable when the luture Interest vests In ossession and en 0 ment cannol be established wllh certaint . The Instrument creating the luture inlerest is: (Please attach copy ollns!rument) rn Will 0 Trust 0 Other 1. 2. 3. 4. S. II. For decedents dying on or after July 1, 1994. il a surviving spouse exercised or Intends to exercise one of the following within 9 months ollhe decedent's dealh, check the appropriate block and supply a copy 01 the document In which the surviving spouse exercises such wilhdrawal right. o Unlimited right 01 withdrawal 0 Limited right of withdrawal explanation of Compromise Offer: (II more space is needed. aUach additional 8.5 X 11. sheets) Value of Trl.\st under will 1'130 Spouse $ 244,522.52 Adjusted 11id term AI'R for quarterly distributions for Aug. 1996 is 4.80% Single life remainder factor from table S for 67 yr. old at 4.8~ is .52845 Life Interest is .47155 Therefore, value to wife is 244,522.52 x .47155 = ,\ \ J 1 , t III. .. ,~ ..... '. 4 ..-:- .'~ I. Beneficiaries NAME OF BENEFICIARY E1a ne L. Viani RELATIONSHIP \1ife AGE TO NEAREST BIRTHDAY 67 $ 115,304.59 value to children (remai,nder) is 244,522.52 x .52845 = 129,217.93 o. IV. Summary of compromise Offer: 1. A!nounl 01 Future Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 244. 522 . 52 2. Value 01 Une 1 exemptlrom tax as amounl passing to charities, etc. . . . . . . . , , . . . (also include as part ollotal shown on Line 13 01 Cover Sheet) 3. Value 01 Une 1 passing 10 spouse at appropriate tax rate. . . . . . . . . . . . . . . . . . . . . Check 1 Block 0 6% , 0 3%. 0 2%, 0 1 %. 0 Exernpt (alSO Include as part 01 total shown on Line 15 01 Cover Sheel) 4. Value 01 Line 1 Taxable al Lineal Rate ................................... (also include as part 01 total shown on Line 1601 Cover Sheet) 5. Value 01 Une 1 Taxable at Collateral Rale . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . (also Include as part ollotai shown on Line 17 01 Cover Sheet) 6. Total Value of Fulure Interest (sum 01 Lines 2thru 5 must equal Line 1) . . . . . . . . . -104- $ (1 $ 115,304.59 $ 12<),217.93 $ $ .' LAST WILL AND TESTAMENT OF ARTHlJR. D. VIANI I, ARTHUR D. VIANI, of 3433 Walnut Street, Camp Hill, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. Article One Tanqible Personal Property ~1.1 I bequeath all my tangible personal property, including by way of illustration but not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my wife, ELAYNE L. VIANI ("My Wife"), if she survives me. If My Wife does not survive me, I be~leath such assets to my children living at my death to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among my children, they shall take alternate turns selecting individual items with my oldest child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. HDOO4IIESII\Vlanl.Anl1w1WUI\I m94Udd ~1.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. ~1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. Article Two Credit shelter Trust ~2.1 If My Wife survives me, I devise and bequeath to my Trustee herein named, an amount, if any, equal to the maximum amount by which my federal taxable estate (determined without regard to this Article of my Will) may be increased without causing an increase in the federal estate tax payable by reason of my death after taking into account all credits available against such tax; provided, however, the credit for state death taxes shall be taken into account only to the extent that it does not result in an increase in the state death taxes which would otherwise be payable. In computing the amount hereunder, values as finally determined for federal estate tax purposes shall control, disclaimers shall not be taken into account, and this -2- HnOO4I\ESII\Vlanl.Anhur\WIII\12279<l~dd amount shall be computed prior to the payment of death taxes. In addition, it shall be assumed t~at an election is made to qualify all qualified terminable interest property (other than this bequest) for the federal estate tax marital deduction whether or not such an election is actually made. Any property in my taxable estate which is property that by its nature does not qualify for the federal estate tax marital deduction shall be allocated to this trust even if as a result it is overfunded. If any assets passing under this Will or paid directly to my Trustee are not included in my gross estate for federal estate tax purposes, I give the same, or direct the Trustee to allocate the same, to this trust, in addition to the amount herein specified, and such assets shall not be used for the payment of death taxes, debts or administrative expenses, irrespective of the provisions of Articles Seven and Eight hereof. Said amount shall be composed of cash, or partly of cash and partly of property in kind, valued as of the date of distribution, and shall be administered and distributed in accordance with the following provisions of this Article Two: ~2.1.1 The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and, during the life of My Wife, the Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Wife. -3- HDG04\ IESIIIVI..I....nhwlWim \ 22194Udd Article Four . Trust For Beneficiarv Under 35 Years Of Aqe 54.1 Except as otherwise may be provided in this Will, if any beneficiary is entitled to receive a mandatory distribution of property from my estate or from any trust created by this Will and is under thirty-five (35) years of age, I devise and bequeath such property to my Trustee, herein named, or I direct that such property be held by my Trustee in continued trust, as the case may be, for the benefit of such beneficiary, in trust, in accordance with the following provisions of this Article Four: 54.1.1 While each such beneficiary is under twenty-five (25) years of age, the Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of such beneficiary so much of the net income and, if the net income is insufficient, so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. 54.1.2 After such beneficiary attains twenty-five (25) years of age, the Trustee shall continue to hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall distribute the net income in quarter-annual installments,.or more frequently if the Trustee deems it -5- HBG04\ IESHlVlanl.AnhurlWlm \ 22794\ldd advisable, to or for the benefit of such beneficiary. 54.1.3 In addition to the foregoing, after such beneficiary attains twenty-five (25) years of age, the Trustee may distribute to or for the benefit of such beneficiary so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational or technical training, and to assist such beneficiary in the purchase of a principal residence or in the establishment of a profession or of a business considered a good risk by the Trustee, taking into account other available funds, including such beneficiary's assets. 54.1.4 At any time after such beneficiary attains thirty (30) years of age and prior to attaining thirty-five (35) years of age, such beneficiary may withdraw such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on his or her thirtieth (30th) birthday, or if his or her trust is established on or after his or her thirtieth (30th) birthday, such sums as do not exceed one-half (1/2) of the market value of the principal of his or her trust as constituted on the establishment thereof. 54.1.5 At any time after such beneficiary attains thirty-five (35) years of age, such beneficiary may withdraw any or all of the principal of his or her trust. 54.1.6 If such beneficiary dies before the complete termination of his or her trust, the Trustee shall distribute the property then held in trust to such of my issue other than the beneficiary in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last Will may appoint by specific reference to this special -6- HBG04IIESH\VllIlloA/lhurlWllnI22794Udd with respect to which I am entitled to appoint a guardian and have not otherwise specifically. done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college and graduate education, and professional, vocational or technical training, without securing a court order. Article Six Powers of Fiduciaries ~6.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. ~6.2 Any such fiduciary shall have the following powers, in addition to those given by law: ~6.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; ~6.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; ~6.2.3 To borrow money from any person, including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; -8- HBG04\ \ESH\VIII1I.A/lhurlWIII1I22794Udd ~6.2.4 To hold shares of stock or other securities in nominee registration form, including that .,of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; ~6.2.5 To engage in litigation and compromise, arbitrate or abandon claims; ~6.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; ~6.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; ~6.2.8 To join with My Wife or her personal representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring her or her estate to inde~~ify my estate against liability for the tax attributable to her income, and to consent, for federal gift tax purposes, to having gifts made by My Wife during my lifetime treated as having been made half by me; ~6.2.9 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof; ~6.2.10 To merge, after the death of My Wife, any trust created hereunder with any other trust or trusts created by me or My Wife, under will or deed, if the terms of any such trust are substantially similar and are held for the primary benefit of the same persons, and if such merger shall net cause -9- 1lB004I\ESIlIVlllli.Arthur\WIII\I22794~dd any adverse income, estate or generation-skipping transfer tax consequence; and 56.2.11 Following the death of My Wife, to terminate any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court. Article Seven provision For Taxes 57.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed of by Article Two of this Will, and all interest with respect to any such taxes -10- HBG04\ IESIII Vlanl.MhuJlWI1\\1 ~~794\ldd 59.2 If My Wife and I die under such circumstances that it is impossible to determine which of us survived, it shall .' be conclusively presumed and this Will shall be construed as if My Wife had survived me. 59.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created by this Will, if such distribution may be made in whole or in part to a person who is then a Trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. 59.4 Whenever the Trustee is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such -12- HDG041 \ESH\Vill1i.AIlhurlWllnI2279-1~dd beneficiary inappropriate (as determined in the Trustee's sole discretion exercised in good faith), the Trustee may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the Trustee (including the Trustee), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. ~9.5 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, -13- HBG041 IESHlVlanl.AnhurlWllnI22794Udd incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. seal this IN WITNESS WHERE~ I have Lf day of )1./ . tI hereunto set my hand and 5"' , 199". ~Q~ 19. /!_~~ (SEAL) ~hur D. Vfani Signed, sealed, published and declared by the above named ARTHUR D. VIANI as and for his last Will, in the presence of us and each of us, who, at his request and in his presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. ~ iJA~ )!~ k? Li LL' - Residing at ~~11~ 33 0",1 ,;{~.JI IJ. d ~J./r,w,.. PI1 t7~~t :~~~/f S:7'~03 Residing at Residing at - . -14- __ _. ~. .....c W".... . HB(j()4IIESH\Vlanl.Arlhu~Wi1~ 122794~dd COMMONWEALTH OF PENNSYLVANIA COUNTY OF YAl...l>ll'''' \ :. SS. We, ATHUR D. VIANI,~e testator, and G..VVl , L-..\ ~. ~A-Y\O , 6 S and the witnesses, whose names are signed to or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last Will; that the testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the Will as a witness and that to the best of his or her knowledge the testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ~ /17 /", A. ;;e-.v--' P , ! ~--- -v...v Arthur D. Viani faJ~i~ ~lkfVJ;" W~tness ;J ~ft /J -L' , Witness -15- HBQ04I\ESH\Vlani.Anhur\WI1~I22794~dd Subscribed, sworn to'and acknowledged before me by ARTHUR D ..-!IANI, the testa,tor, and ~bscribed ~d sworn to before me by t:,1.H: . ,G.~VI), \ A~\ (\-. ~AV\'b and lI\~lJ \ , witnesses, this ~tl day of ,.. , 199".~ ~ (SEAL) N~~~~~a1 Pt.iiC JearriSl9F~~~lV _ ~~;e.'t:'IC$May'7.'99' 1/rf'.N". ~oINQlane!l ~oPenns'l\V3f12o HBG1: Harrts, Evalyn: 14093 -16- . l , I \.'OCDHflf I I I ~'WIII''''') COMMONWEALTH OF PENNSYLVANIA DEPARTMENT 0' REVENUE OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX I . UNO, AA 146981 ACN ASSESSMENT I'l' CONTROL iii NUMBER RECEIVED FROM: 6 AMOUNT JOHN R MILLER JR ESQUIRE 101 ~1,3bJ.4e 124 N ALLEGHANY STREET BELLEFONTE, PA 16823 ESTATE INfORMATION: f:t filE NUMBER ~ 21-1996-0772 f:t NAME Of DECEDENT (LAST) ~ VIANl ARTHUR D ~ DATE Of PAYMENT Iii 11/25/96 EI POSTMARK DATE COUNTY SSN 20'7-12-8591 (fiRST) (MI) CUMBERLAND DATE Of DEATH m TOTAL AMOUNT PAID $7,365./12 08/25/96 REMARKS CW . r ')..' . if , I . RECEIVEO BY . ,/({jj~\J.' l" 'rU.:'~;JJ 1-'.1,1..- ( GNA1UIlE . .' ~ MARY c. LEWlli ; i;'If...,V REGISTER OF WILl_S .... .1'/' , / ...,1 I , _.,.~ -.-. --- -,- - ELAYNE L VIANI C/O JOHN R MILLER JR ESQUIRE SEAL CHECK" 1518 REGISTER OF WillS I _.- -.- --- .--- ---.. .'-. - ' ---- , ..--:"~~_ .#'~i~ T ....,,~.. . il.;-/~9-(; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (/~ *' .. BUREAU OF INDIVIDUAL TAXES UHJUTAHCE lAX DIVISION DEPf. ZlO601 1tA.QRISJlRg, PA 17UI-a601 NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX m.l..' n '" IU-"1 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN ~lHrch 2/.. 1')97 Arthur D. Viani Auguat 26, 1')')6 2196-0772 Cumborlllnd 101 AiooU'l t R..I tt otd JOHN R MILLER JR 12/. N ALLEGHENY ST BELLEFONTE PA 16823 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAtID COUlITY COURTHOUSE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiE"v:is4'j-EX-"FP-nFijiii-iicii"icE--orXNHERii'AiicE-YAx-jiPPRAiSEH€ii:r-;-'\L.LOiiAiicriili----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ARTHUR D. VIANI FILE NO. 2196-0772 ACN 101 DATE 3-24-97 If an asseSSMent was issued previouslY, lines 14. 15 and/or 16, 17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: IS. AIoount of Lin. 14 .t Spouul ,.to 1151 3/.6.796. <;2 16. Aaount of Lin. 14 taxable .t Lin..l/CI... A rat. (16) 17. Anount of line 14 taxable .t Collat.raI/CI... Brat. (17) 18. PrIncIpal Tax Due TAX CREDITS: PAYHENT DATE TAX RETURH WAS I C I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL 1. Rool E.t.t. ISchedul. Al 2. Stock. end Bond. ISchodul. SI 3. Clo..ly Kold Stock/P.,tno,ohip Int.,..t ISch.dul. CI 4. Ho,tgag../Hot.. Roc:oivobl. ISchodul. DI 5. CaSh/Bank Deposits'Hi.c. Parsonal P~p.rty (Schedule EJ 6. Jointly Owned P,opo,ty ISchedul. FI 7. Transfer. (Schedul. Cl 8. Tot.l A...t. APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funaral ExPens../Ad.. eo.t.lHlac. Exp.n... (Schedul. H) 10. D.bt./Ko,tgag. Lioblllti../Lion. ISchodul. II 11. Total Deduction. 12. N.t V.lua of Tax R.turn 13. Cherltable/Governeent.1 Bequ..t. (Schedul. J) 14. N.t V.lu. of E.t.t. Subject to Tox NOTE: RECEIPT NUHllER OISCOUNT Ctl INTEREST C-I 11-22-96 AA 146981 II11CREDIT PLUS DISCOUNT MAY BE APPLIED TO COMPROMISE TAX ACN 102. ( ~ C~ED SEE ATTACHED III 121 131 (4) 151 t61 171 o 111" 21..6.81.. o o 132,263.58 o o NOTE: To 1n8Ure proper crect1 t to your KCOW'It, _.u the upp., po,Uon of thl. foM' 8ith you, tox p.yaent. 181 466.510.1..2 191 CIOI 27.399.14 o 1111 1121 1131 1141 27 , 399. 14 I.. 19 1 ~, ?R o 119.111 ?R X .Oc.. X .0E:. X .1;" C181 .00 00 AI10UIlT PAID 7,365.1..2 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 1111 . IF PAID AFTER DATE INDICATED, SEE REVERSE FDR CALCULATION OF ADDITIONAL IHTEREST. I IF TOTAL DUE IS LESS THAN .1, NO PAYHEHT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCRI. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FnR T~T~lrTTnN< I RES[RYATIOth f.nt.. of cMced<<lh dying on or tMfar. Dec..tMIr 12, 1982 -- if MY future Inhr..t In the utllt. h tnnaf.rr~ In pa.....lon or anJoYMnt to ClI.. I (coll.t.ral) beneftclerlu of the dec..,."t .fte,. the uplM1t1on of MY utllt. for llf. 0,. fa,. y..,.., the (' .--lttl hertay upr...ty r...rvu the ,.IQht to lIPPMll.. ... ...... t,..,tf.r IrYMrlt1lnce Tu.. .t the I...ful ell.. I (colllt.r-el) ret. on ....y IUd1 future Int.,...t. P\JIIPOSE OF HOTICEr To fulfill the ,.~lr..."t. of s.ction Zl4G of the lmerinnc. a"ld E.t.t. Tax Act, lot ZZ of 1991. 7Z P,S. Section Zl"O. PIYHEHT, DIIbch the top portion of thh NoUc. Bnd IUblIlt with ,.our p.YMnt to thII Aeghtlr of WUb printed on the nv.r.. -s.. --K8k. check or ltOMy or.,. p.)'IIbI. tor REOISTER OF MILLS, AGENT All p.YMnt. nc.lvlld shell fl,..t be 1IIPP1led to ....,. Intlr..t which ..y be due with any r...lnder eppllad to the tax. REF1MD (CAll A nhnt of a tax credit, Which .... not rllQUll.tad on the Tax A.turn, ..,. be rllQUll.tad by COllPlaUng .... -AppllceUon for A.fund of Penrlylvanl. Inherltence and F.,tet. Tax~ (REV-I]l]). Appllcetlon. .r. avallabl. at the Office of the Aegl.t.,. of Will., ....y of the Z3 A.v~ DI.t,.lct Offlc.., 0,. by calling the special 24-hou,. .,.,..rlng ..rvlca tlUIlberl for fora. ordering1 In PatYl.ylvanla 1-1I00-162-20S0, outllde PatYl.ylvanl. .,.oCt within 1000l Harrisburg Ir.. (717) 717-10~, TDD' (717) 772-ZZ5Z (Hea,.lng 1.,.lrad OnlyJ. OI.JECTIOHSr Any p.,.ty In Int.,...t not ..Utfled with the IIIPPrall..."t, 811owanc. 0,. dlnllowanc:. of deduction., or ........,t "If tax C1l"ClucUna dhcount 0,. Int.rutJ III shcM1 on th!. l'I.,~!o:. w.t Object within sixty (60) day. of rec.lpt of :.,1. hotlctl by! --wrlttan protut to the PA o.pertMnt of R.venue, Bo.,.d of Appeals, Dept. 211021, Harrlsbu,.g, PA 17121-1021, OR --.lacUon to have the _tt.,. det.,..IMd at .ucUt of the ecCOWlt of the perlonlll rap,.uentlltlv., OR "-lIPPdl to the DrphWl.' CGurt. ADMIN IS11lATIYE CORRECTIONS, Factual ."ror, dlscov.,.ed on this ........,t should b4l addr...ad In writlna tor PA OapllrtJtent of R.v.....,., aur.au of Individual Tax.., ATTHr Po.t .......eent R.vl... unit, Dapt. Z10601, Hlrrl&burD, PA 17121-0601 Phone (717) 717-6505. Sea pea- 5 of the booklet -In.tructlon. far lmerlhlnc:. Tax A.turn fa,. a R..ldant Decadent- (REV-1SOl) for an axplan.tlon of ~lnl.tr.tlv.lY correctabla .rro",. D 1 SCOlJlT 1 If .,y tax due 11 p.ld within thr.. (3) celandll,. IIOnth. afte,. tM daclldent", death, . flv. percant (S:c) dhcOlllt of the tax paid 11 IUowad. PEHAL TV: The IS:C tax __.ty non-participation !*Wlty II COIIPUted on the total of the tax 1Rt Int.,...t ......IId, and not peld bafor. JatllJIIry II, 1996, tM f1t1t day eft.r the and of the tax ,.,..ty parlod. This non.p.rUclp.Uon panIIlty II eppqlable In the .... .annar and In the the .... U.. period .. you would lIPPaal the tax end Int.rut thIIt h.. bean .....Nd .. Indicated on thll notlc.. INTEREST I Inlerut Is charged baalMlna with fl,.,t day of daUnquenc:,., 0" nlM (9) aonttl. Ilnd OM UJ day frOll the date of daath, to the data of p.YMf1t. fax.. Which bee... d.llnquent before JllnU8ry 1, 1'82 be.,. Inter..t at tM rat. of _Ix (6:CJ parcent par ~ calcul.ted at . dally r.t. of .0001~. All tIlX.. which b.c... dall~t on and aft.,. January 1, 191Z will be.,. Int.r..t at . rat. which will vllry froe calendar ,..ar to calendar y.ar ~Ith that rat. 8l'W'IOUnCad by tM PA D..,.,.b."t of Aavenue. The I19pllcabl. Int.r..t rat.. fa,. 1982 through 1997 a,..: '!!!! Int.rut !hit. Dally Int.r,.t Fector !!!r Int.,.ut !hIte Dally Int.,...t FBCtO,. 198Z zax ,OOOS41 1917 9X .000247 1913 16Z ,OOUSl 1981-1991 11;( .000301 1984 llX .000301 19'1Z 9X ,OOOZ47 1985 UX .000356 1993"1994 n .00019Z ".. laX .000Z74 1995"1997 9X .000%"7 "-Inbrut I. calculated .. follc*u IHTEREST = BALAHCE OF TAX UNPAID X KUKBER OF DAYS DELIHqUENT X DAILY IHTEREST FACTOR ....Any NoUc. Inued _ft.,. the tax tMieoM. dell~t wll1 reflect., Int.r..t calculation to ,1ft.., USJ d.y. beyond the data of the ........,t. If p.yaant Is Ada aftu the Int.r..t coaputaUon dllt. Ihotfn on the Notlea, 8ddltlonal Int.r..t au.t be calculated. ~ -. ..0 ". . ,. Itv.WOII.lt.!!l.. ~.;..,.~ .. ._. ,.,,:~~r,'1\ .:. 'o'.u.'.~ COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2BObOl HARRISBURG. PA 1712B.ObOl DECEDENT'S NAME INHERITANCE TAX EXPLANATION OF CHANGES FilE NUMBER 2196-0772 101 Arthur D. Viani ACN SCHEDULE ITEM NO. EXPLANATION OF CHANGES The tax due on all current interests Is reflected on the attached Inheritsnee Tax Assessment. The tllX due on nl1 future interest uncertain- ties Is covered on the attached compromloc tax proposal. NET ESTATE $439,111.28 LESS: $ 57,597.61 132,263.5R T1WISFERS (! 0:: ANIlUITY (! 0% ~ TOTAL NON-PROBATE BEQUESTS - 189,861.19 i ) i RESIDUARY TRUST $249,250.09 $245,250.09 L.F. (67) (IRS 8,.2% TABLE) .62963 x LIFE ESTATE (l 0:1: - 156,935.33 $ 92.314.76 TRUST REHAIllDER INTEREST SUBJECT TO COHPROHISr. TAX SUMMARY SPOUSAL (! 0% TRANSFERS $ 57,597.61 AIlNUITY 132,263.58 156,935.33 RESIDUARY LIFE ESTATE TOTAL (! 0% $346,796.52 Harry A. Herr _H _____ _.__H_.________ PAGE TAX EXAMINER,__ 1 of 1 :-- \ (')0 ~ :0 ca; :om ..,- r;\ 0 :. -'- Ie' 0 ('~ .. . ~" (" ~ '~.~ c~ ~~ I , -" -. . .. f. .., ,~ . , Z :::.(;) -" Vi. Q. ,1 c: \.J1 >"::'0- \0 . --.. - '\ . - ~ jS'-/:Y/ - (; COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT c!- ~~~ /'(~- BUREAU OF INDIVIDUAL TAXES INlIEAtlANCE lAX DIVISION DEPl. zaabol IIARRlSlURG. PA l1HI-Dbat 1I,.ltll II I" III.'" JOHN R MILLER JR 124 N ALLEGHENV ST BELLEFDNTE PA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-31-97 VIANI OB-25-96 21 96-0712 CUMBERLAND 101 ARTHUR o AlI'Iount Relllitt.d l 16823 MAKE CHECK PAVABLE AND REMIT PAVMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To Inlur. propor cr.dlt to your .ccount, lubnlt tho uppor portion at thll forn with your t.. p.ynont. CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~ R-EV:i6iij-EiC-AF-P-iO~:97i-------...--iNiHERiifANCif-TAiC-sriiiEHifNT-iiF-Al:COuiii--.-..--------------------- ESTATE OF VIANI ARTHUR 0 FILE NO.21 96-0712 ACN 101 DATE 03-31-97 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-25-97 PRINCIPAL TAX DUE: .00 PAVMENTS (TAX CREDITS): PAVMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID \... 'f"' r-- '? (-: . . If", ~.-. \:.::: n:: '- . I..... . .. TOTAL TAX CREDIT .00 .00 rjO BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE. SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN Sl. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREOn" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS. I PAYHt:HT 1 D.tach the top portion af thl. Not Ie. and sub.lt wlth your pay..nt .ad. payable to the naa. and addr.ss prlnt.d on the revarsa .Id.. If RESIDENT DECEDEHT .Ika chack or lonay ord.r payable tOl REGISTER OF WILLS, AGENT. If HON'RESIDENT DEeEDENT .aka chick or .on.y ord.r payable tal COt1HONWEALTH OF PENNSYLVANIA, REFUND (CR)l A rafund of I taK cradlt, which wa. not r.qu.st.d on thl Tax Aeturn, .ay b. r.qu..t.d by coapl.tlng an "Application for R.fund af P.nnsylvanla Inh.rltanc. and Estat. Ta." (REY-lS1S). Appllcatlons ar. avallabl. at the OfficI of the A.glstlr of Will., any of the 2S Rav.nu. Dl.trlct Offlcal or frat the D.part..nt'. Z4-hour answering ..rvlc. nuab.r. for for.' ord.rlng: tn P.nnsylvanla 1.800-362-20S0, out.ld. P.nnlylvanla and within local HarriSburg araa (111) 787-8094, TOOl (717) 772-2152 IH.arlno tapalr.d only), AEPLV TDI QU.ltlon. r.oardlno .rrar. contaln.d on thl. notlc. Ihould b. addr....d tal PA D.part..nt of Rav.nu., Bur.au of Individual Ta..s, ATTN: Post Ass..s..nt A.vl.w Unit, Dlpt. 1.0601, Harrisburg, PA 17128-0601, phon. (717) 787.6505. DtSCOUNT: If any tax due ls paid within thr.. (3) calandar lonths aft.r the d.C.d.nt'. d.ath, a flv. p.rc.nt (5~) dllcount of the tax paid Is allow.d. PEHALTY: Thl 15~ tax a.n..ty non.partlclpatlon p.nalty I. co.putld on tha total of the tax and Inter..t all.'I.d, and not paid blfor. January 18, 1996, tha flr.t day aft.r the .nd af the ta. a.nllty parlod, IHTEREST: tnt.r..t I. charg.d baglnnlng with flr.t day of d.llnqu.ncy, or nln. (9) .onth. and ana CI) day frol the data of d.ath, to the dlta af ply.ant. Tax.. whlch blca.. dallnqulnt bafora January 1, 1982 baar Intlr.st at the rat. af .1x C6~) p.rc.nt p.r annul calculatad at a dally rat. 0' ,000164. All t..al which blca.1 dallnquant on and a,t.r January 1, 1982 will b.ar Int.r.st at a rata which will vary frol calandar y.ar to calandar y.ar with that rata announc.d by the PA D.part.ont of Rav.nu.. Thl appllcabla Int.r..t ratas far 1982 through 1997 aral Vaar Int.r.st Rata Dally Int.r.st ractar V.ar Int.rut Ratl Dally Int.rlst Factor 198Z ZOiC .00054. 1987 .Z .000247 1983 16iC ,000438 19&.-1991 l1iC .000nl 1964 l1iC .000301 1992 .. .0DD247 1965 13' ,DOOS56 1993-1994 7> .DDOI9Z 1986 10iC .000174 1995-1997 .Z ,DDDZ'" ulnt.rnt Is calculatad .. followlI INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Notle. Ilsu.d a'tar tha ta. baca.es dallnquant will r.flaet an Intar..t calculation to flft..n CIS) dlY' beyond tha dltl of thl a.......nt. If pay..nt I. .ad. aft.r thl Int.r.st cOlputatlon dati shown on thl Notlcl, additional Int.rllt .u.t b. calculatld. '0 " ,- L:. :~ ; .~~ ..) ':)t) PAY"ENT I Detach the top portion of this Hotle. and subelt with your pay..nt .ada payable to tha na.. and addre.. prlnted on the raver'lI ,Id.. If RESIDENT DECEDENT aak. check Dr lIoney order payable tal REGISTER OF WILLS, AGENT. 11 HON-RESIDENT DECEDENT ..ke check or lIonay order pavllble to: COHHONWEALTH OF PENNSVlVANIA. REfUND (CRls A r.fund of . tax credit, which wa. not requestlld on the lax Return, .ay be requ..tlld by coeplatlng an "Application for R.fund of Pennsylvania Inheritance and [It.t_ 'ax" (REV-ISI]). Applications ar. aVIII_bl. at the Offle8 of the Reglstar of will.. any of the Z3 RlIvenull Olltrlct Offlc.. or froll the C.p.rt..nt" Z~.hour answering ..rvlea nueb.r. for for.. ordering: In PennSYlvania 1-800-36Z-Z050, outside Pennsylvania and within loeel Harrisburg aru (1111 781-8094, TOOl (1l1) 11l-ZZ5Z HI.arlng bpair.d only), REPLY 10: Que.tlon. r.gardlng orrors containod on thl. notice should bo addre.,ed to: PA aepart..nt of Revenu., Bureau of Individual la.e., ATTN: po.t A....s..nt Revl.w Unit, D.pt. Z80601, Harrisburg, PA l1IZ8-0601, phon. (1l1) 181-6505. OISCOUNT I If any taM duo I. paid within three (3) calendar eonths after the dec.dont'. death, a five p.rc.nt (SZ) dl.count of tho ta. paid I. allowed. PENAllY: Th. 15X tax aan..ty non-participation penalty I. co.put.d on the total of the ta. and Int.r..t a...I..d, and not paid before January 18, 1996, tho flr.t day aft.r the .nd of the ta. aane.ty periOd. INTEREST: Int.r..t Is charged boglnnlng with flr.t day of dollnquency, or nino (9) eonths and ana (1) day fro. the data of d.ath, to tho data of pay..nt. Ta... which b.ca.. d.llnqu.nt before January 1, 198Z boar intero.t at tho rate of .1. (6X) p.rcent p.r annue calculated at a dally rate of .000164. All ta... which b.ca.. delinquent on and aft.r January I, 198Z will bear Int.r..t at a rat. which will vary fro. calendar y.ar to calendar y..r with that rat. announc.d by tho PA Depart..nt of R.v.nue. Th. applicable Int.r..t rat.. for 198Z through 1991 ar.l V..r Int.r..t Rat. Dally Int.r..t factor V.ar Internt Rat. Dally Inter..t ractor 19U ZOX .000S48 1981 'X .000241 1981 16i!: .000438 1988'1991 llX .000301 1984 llX .000301 199Z .X .000Zft7 1985 Uit .000356 1993-1994 'X .000192 1986 lOX .000274 1995'I991 'X .000Z41 "lnt.r..t is calculat.d .. follows: INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Notlc. i..ued aft.r tho ta. beco..' delinquent will r.fl.ct an Int.r.st calculation to flfl..n (IS) day, b.yond tho dal. of the as..,...nt. If pay..nt i. .ad. aft.r Ihe Inlar..t co.putation dal. lhewn on the Notlc., addltlona. Int.r..t .u.t b. calculated. II~' ,,', I ..J d': , .. ,j, .',.! :'J '~Cj PA'ntEHT1 DetKh the top portion af thh Notle. end ,ubelt with yaur papent .MI. p.y.,l. ta the MM Bnd addr... printed on the r.v.r.. ,Ide. If RESIDENT DECEDENT ...... check ar HMY arder p.y.,l. tal REGISTER OF WILLS, AGENT. If _.REStllOlT DECEJlOfT .... chock ., ....., .,do, ..,"1. t.. COtlllONlIEALTH OF PEHHSYLVAHIA. REFtICD (cah A nflftl af . tu credit, W1lch .... not reque.ted on the Tu Return, .av be requ..ted bv cOllPlaUng ~ "application far Rafund af Penn,ylv.nl. Innerltlnee end E.tat. Tex" (REV. ISIS). application, ara evellable at the Office af the Regl.tar af Wills, nny af the Z3 Ravenue DI.trlct Offlca' ar fr~ the Departeant". Z~-hour ~'W8rlna servlca nueb8r. far far., arderlngl In Pennsylvania l-aOO.36Z-Z0S0, out.lde Penn,ylv~le .nd within lacel HarrIsburg araa (717) 717-a094, TOO. (717) 77Z-2ZSZ (HeerlnG lapelred only). REPLY TOI au.,Uons r~rdlna errars contained on thl. noUce lhauld be addr...ad tal PA Depart.."t af Ravenue, Bure.. af Jndlvldual Tu.., ATTN. Past .......ent R.vl... unit, Dept. za0601, Harrisburg, PA 17IZI-0601, phone (717) 717"6505. . i , (! OlsctUfT I Jf ~y tax due I. paid within thr.. (S) c.lend.r ~th. aft.r the decadent'. d.ath, a flv. p.rcent (SX) dl.count of the tax paid I. .llawed. PENALTYI The ISX tu ....ty non-parUclpatlon penalty II CCHIPUted on the tatal af the tax and Int.re.t ......ltd, and not paid befare J......ry II, 1996, tM first day aft.r the and af the tax ..,..ty period. INTEREST I Jnt.r..t 11 et.rgad be8lmlna with first day of delinquency, ar nlM (,) ~th. and OM (1) d.y fr~ the date af de.th, ta the date af papent. Ta... which bee... delinquent befara January 1, 1'82 beer lnt.r..t .t the rata af .he (faX) percent per ~ calculated et a dlIl1y rat. af .000164. All tax.. .....Ich becaM delinquent on and .It.r January 1, 1'8Z will bear Intara.t .t a rata which will vary fro. celendar y.ar ta calendar yaar with that rat. BnnOUnCltd bv the PA Depart.."t af Rav~, The appllcabla Intara't rata. far 191Z through 1997 are I Ve.r Int.ra.t R.te Dallv Intera.t Factar Vaar Intara.t Rata Oallv Intare.t Factar 1'8Z 20% .0005'" 1987 ,% ,000247 l'lS 16% .000451 1988-1991 11% .00OSOI 19" 11% .00OSOI 19'12 ,% .000247 1'15 13% .000S56 1'93-1994 7lC .000192 19" 10% .00QZ74 1995.1997 ,% .000l47 -"Int.re.t I. calcullted a. fallow" IHTEREST = BALAHCE OF TAX UHPAID X KUNBER OF DAYS OELIHQUEHT X DAILY IHTEREST FACTOR __Any Matlce "sued .lter the tu: bee..s delinquent will nflect an Int.rett calculation ta flft.." (15) day. beyONl the detl af the ........"t. If pa~t .. .... .lter the lntere.t COIIPUt.Uon dete Shown on the MaUe., addlUanel Inter..t au.t be calcul.ted. l.s--/..:.? 9 - (, BUREAU OF INOIVIDUAL TAKES IHtIU1UH([ fAil DIVISION IKPJ. zlan. IIAAMIsluaC, PA 11111-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN JOHN R MILLER JR 124 N ALLEGHENY ST BELLEFONTE PA 16823 LV * IIt,"II. &U11I."1 07-14-97 VIANI 08-25-96 21 96-0772 CUMBERLAND 201 ARTHUR Allount R...ttt.d MAKE CHECK PAYABLE AND REMIT PAYMENT TO: D REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTEr To in sur. proper credit to your .ccaunt, sub.it the upper portion of this for.. with your t.~ p.y..nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REii:48ii-Ex--AFP"i-oi:;97j-----.-i-No-ficE--oF--DETE-RHIiiATIo/i-ANii-AsllESS-HENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF VIANI ARTHUR D FILE NO.2l 96-0772 ESTATE TAX DETERMINATION 1. Credit For State Deeth Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessad 5. Pennsylvania Estate Tex Due TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID . ,,' ...... J ACN 201 DATE 07-14-97 5 0261.95 .00 5.261.95 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IIF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.J "IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. .00 .00 PURPOSE OF HOTICEI PAY~HfI REfUHD leRh OBJECTIONS I AOK!"- ISTRAflVE CORRECTIONS I PENALTY I INTEREST I To fulfill the requlr...nt. of Section 2145 (bl of the Inheritance end [.t.t. Taw let, Act 21 of 1995. <<72 P.S. Sactlon 9."51. Delich tM top portion 0' thh Notlu and .ubIIlt with your payeent to the RIghtar of Will. printed on the rav.r.. lidl, n Maka chIck or .onlY ord.r payabl_ tOI REGISTER OF MILLS, AGENT. A rlflM'd of . talC credit .1,. ba raqua.tad by caapl.Una en "AppllCBtlon for R.'LV1d of Pannnlvanla InhlrltlnCl end E.t.t. Tax" (REVal!1!), Appllcatlonl .r. Ivallable at thl OfficI of the Algl.ta, of Willi, any of thl 23 A.v~. District OfficI' or 'rol thl alpartsent's Z"ahour an.warlna ..rvlcl ~.r. for 'or.. orderlngl In p~.ylvanl. 1-800.362.2050, out'lda Pannlvlvanla and within locII Harrl.burg .r.. .717' 781*8094, TDOI (717) 77Z-ZZSZ CH..rlng [lIp,lred Only). Any party in Inter..t not .atl.flld with thl .......ent of t.. a. ~ on thl. notice e.y obj.et within .I.ty (60) d.y. of r.c.lpt of thl. Hotlc. byr "wrlttln protut to the Pi Dlp.rt.ent of Rlv.nu., aoard of App..h, Dlpt. Z810n, Hlrrhburg, PA 171Z8*IOZl, OR ".Iectlng to have the .att.r dltlr.lned at audit of the personal rapr..entatlvI, OR .-appeal to the Orphan." eourt. Factual .rror. dl.cover.d on thl. .......ant .hould b. addre...d In writing to! PA D.p.rt.lnt of R.venue, Bur..u of Indlvldu.l T...., AfTN! Po.t A.......nt R.vl.w Unit, D.pt. Z80601, H.rrl.burg, PA 17IZ8-0601, Phon. (717) 781-6505. S.. page 5 of thl bookl.t RIn.tructlon. for Inh.rltanc. fa. R.turn for a A..ld.nt D.cedentR CREY-ISOI) for an e.planatlon of ad.lnl.tratlv.ly corr.ct.ble .rror.. The 15% t.. aan..ty non-participation Plnalty I, co.put.d on thl tot.l of the t.. and Int.r..t a......d, and not paid b.for. Janu.ry 18, 1996, the flr.t day aft.r the .nd of the ta. .~..ty p.rlod. Thl. non-p.rtlclp.tlon p.n.lty I. apPI.labl. In the .... .ann.r and In the the .... tl.. p.rlod .. you would app.al the ta. and Int.r..t th.t hI' been a......d a. Indlc.t.d on thl. notlc.. For d.t.. of d.ath on or .ft.r 10-3-91, Plnn.ylvanla E.tat. fa. b..ed on the F.d.ral E.t.t. T.. r.turn blco", delinquent .t the ..plr.tlon of nln. (09) .anth. froe the data of d..th. For dat.. of d.ath prior to 10-]-'1, Pann.y1vanl. E.t.t. ta. ba..d on the Fad.ral E.tat. f.. r.turn baco..' d.llnquent at the a.plratlon of .Ightaen (18) .anth. fro. the d.ta of d.ath. Ta.I' which baca.. dlllnqu.nt blfor. Janu.ry I, 198Z ba.r Int.r..t at the rat. of .1. (6%) p.rcant p.r annul c.lcul.tad at a dally rat. of .000164. All t.... which bac..a d.llnqu.nt an or aft.r J.nu.ry 1, 198Z will b.ar Int.r..t .t a rate which will vary froe calandar y.ar to calendar y.ar with that r.ta announc.d by tha PA O.partunt of RaV.nul. Tha appllcabl. Int.tI.t nt.. for 198Z through 1997 ani ~ . Va.r Intar..t Rat. Dally Inter..t Factor V.ar Inter..t Rate Dally Int.r..t Factor 198Z ZOiC .0005U 1987 .~ .OOOZO 19n 16:< .000"38 1988-1991 11:< .000301 198" II~ .000301 199Z .~ .OODZO 1985 U~ .000356 1993-1994 7X .DDDI9Z 1986 lOX .000Z74 1995-1997 .X .OOOZO --Int.r..t It calculated .. follow.: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlce I..u.d aft.r the ta. b.eo... dlllnquant will refl.ct en Int.r..t calculation to flfta.n (15) day. bayond tha d.t. of the ........nt. If pay.ent I. .ad. .ft.r the Int.r..t coaputatlon d.t. shown on the Notlc., additional Int.ra.t au.t b. calculated. BUREAU Of INDIVIDUAL TAXES IHlll:RIlANet fAIt DIVisiON DlPT. :BOttOl IIARRISIIU1fG, Pi 1IIZa-ObOI - - (-. }., -/)tj COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSlNo LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ARTHUR D 1*' 11,./1.111" .11.'" 03-30-98 VIANI 08-25-96 21 96-0772 CUMBERLAND 202 JOHN R MILLER JR 124 N ALLEGHENY ST BELLEFONTE PA "nount R..lt t.d 16B23 MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 HOTEl To insure proper credit to your account, sub,.it the upper portion of this farn with your t.K pay...nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ..... Rifv:73&--EX--AFP--fo3:-97j-----.-M-Niificif-OF--OETifRHiN-AiiiiN-Aiio-AS-SESSlHENif---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF VIANI ARTHUR D FILE No.2l 96-0772 ACN 202 DATE 03-30-9B ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 5,261.95 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estata Tax Return 7. Additional Pennsylvania Estate Tax Due TAX CREDITS I PAYMENT DATE DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID RECEIPT NUMBER :-.:'1 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE >If PAID AfTER THIS DATE. SEE REVERSE SIDE elf TOTAL DUE IS LESS THAN $1. NO PAYNE NT IS REQUIRED fOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" eCRI. YOU NAY BE DUE A REfUND. SEE REVERSE SIDE OF THIS fDRN fOR INSTRUCTIONS.) .; r', .00 .00 .00 .00 .00 .00 .00 PURPOSE Of HOllCEt PAYttENTI REFUHD CCRtl OIJECllDHSt ADHIN- ISTRATlVE CORRECTIONS I Pf:HALTYI INTEREST; To fulflll Ih. nqulr...nt. of S.ction lilt!>> lb) of the Inh.rltnnu and [slat. tn. Acl, Act 21 of llJlJ!>>. (ll P.S. Sutlon'l"!>>)' D.tach Iha top portion of thl. Hotlc. and .ub.lt with your pay..nt to the ~.GI.t.r of Will. prlnt.d on the r.v.r.. .Id.. ._ Haka chack or .on.y ord.r payable tal REGISTER OF HILLS, AGENT. A r.fund of at.. cradlt .ay ba raqua.t.d by co.platlnq an "Appllcatlon for R.fund of PannsYlvania Inh.rltance and E.tate ,.." IR[Y-1313). Application. ar. avallabl. at the Offlc. of tha R.GI.t.r of Will., any of the Z3 R.v.nu. District Office. or fro. the Dapart..nt', Zit-hour anlw.ring ..rvlc. nu.b.r. for for..ordarlngl In P.nnlylvanla 1-800-36Z-Z0S0, out. Ide P.nnsylvanla find within loci'll Ul'lrrhburg ar.. U171 187-eO''', TOO' (7171 77Z-Z252 IH..rlng I.paired Onlyl, Any party in Intare.t not latl.fl.d with the .....s..nt of I.. .. .hown on thl. notic. ..y obJ.ct within .ixty 1601 daYI of r.celpt of thl. Hotic. byt uwr It t.n prot.lt to the PA aapar t.ant of R.venu., 80ard of App.als, aept. Z81021, Harr hburg, PA 11128-1021, OR -..Iactlng to ha". the .att.r d.tarain.d at audit of the p.tlonal r.pr.sanlativ., OR -.app.al to the Orphan.' Court Faclual .rror. dl.co".r.d on thl. ........nl ,hould b. addr....d In writing lo~ PA D.part..nt 0' R."anue, 8uruu of Individual ,...., AnN I Po.t Atll...enl R."I.w Unit, n.pl. 280601, Ilarrhburg, PA 17128-0601, Phone (7111 787-6S0S. Sa. p.ge 5 of the bookl.t "In.1ructlon. for Inh.rltanc. t.. R.turn for a R..ld.nt Oecadent" (REY-150l1 'or an ..planatlon of .d.lnl.tratlv.ly correct.bl. .rtor., Ihe lSX t.. a.n..ty non-participation p.nalty I. co.puted on the tot.1 of the la. .nd int.t.st .......d, and not paid b.for. January 18, 1"6, tha flr.t d.y .fl.t the .nd 0' the la. ..ne.ty p.rlod. Ihl. non-p.rtlcip.tlon p.nalty i. app.al.bla In Ih. .... ..nnar And In Iha Ih. .a.. II.. p.rlod a. you would app..l the t.. and Int.r..t Ihat h.. b.en a..a.s.d a. Indlcaled an thl. nollc.. Additlon.1 Penn.ylvanl. E.late la. a....s.d .. a '.'1.111 of a chanG. on Ihe r.deral E.tat. lax clo.lng 1.lt.r b.co.., d.llnqu.nl .t the ..plratlon of on. I.) .onlh fro. Ih. dal. Ih. final notlc. of the Incr.... in r.deral E.lal. ,.. i. rec.lv.d. la... which b.ca.. d.llnqu.nt bafor. January I, 1'82 b..r Int.r..1 at I~. ral. of .1. 16~) perc.nt p.r annu. calcul.l.d .t . dally rat. 0' .000164. All t.... which b.ca.. d.llnquenl on ar afl.r January I, 1982 will b.ar Inl.r..t at a r.t. which will vary 'r08 cal.ndar y.ar to cal.ndar y..r with Ihal r.te announc.d by Ih. PA D.parl..nt af R."anu., lh. applicabl. Int.r..t rat.. 'or 1982 through 1"8 ar.1 ~ Inl.r..1 Rata Dally Inl.rul fllclor ~ Inl.rut R.ta Dally Inhr..t fllctor 1982 'O~ .0005"8 1'87 .~ .000241 .'83 I.~ .OOO"S. 1'88.19'1 11:< .000301 198' \I~ .000301 1"2 .~ .0002"7 1985 UX .0003S6 1")-1"" 1~ .000192 .'86 IO~ .000l74 I"S..,,8 .~ .000247 "Inl.rut II calculated as 'allow'; INTEREST = BALANCE DF TAX UNPAID X NUNBER DF DAYS DELINQUENT X DAILY INTEREST FACTDR ..Any Hotlc. I..u.d a'l.r the t.. b.co..' dellnqu.nt will r.fl.ct an Int.r..1 calculallon 10 fl't..n (15) day. b.yond the date of the as......nl. If pay..nt I. .ad. .'t.r Ih. lnlar..t co.putatlon dal. Ihown on the Not Ie., addltlon.l Int.r..t 8U.t ba calcul.t.d. " ,') " 'J { BUREAU Of IHDIVIOUAL TAMES lHtIEAIUNC[ lAX DIVlSION DEP1. zeab01 UARA1$1U10. PA lPUI.ObOl JOHN R MILLER JR 124 N ALLEGHENY ST BELLEFONTE PA 16823 COMMONWEALTH OF P!NNSYLVANIA D!PARTM!NT OF R!V!NUE NOTIC! OF D!T!RMINATION AND ASSESSMENT OF P!NNSVLVANIA !STAT! TAX BASED ON FEDERAL CLOSING LUT!R DAT! !STATE OF DAT! OF D!ATH FILE NUMBER COUNTY AcN ~ II""'''.'' 111.'" 03-30-98 VIANI 08-25-96 21 96-0772 CUM8ERLAND 202 ARTHUR 0 1 t Allount Ralll U.d MAK! CHECK PAVABLE AND REMIT PAVMENT TO: REGISTER OF WILLS CUM8ERLAND CD COURT HDUSE CARLISLE, PA 17013 HOTE. To lnlu,a p,op.' c,adll 10 you, accounl, lubnll Iha uppa' po,Ilon of Ihls fo,n with you, 10' paynanl. CUT ALONG THIS LIN! ~ RETAIN LOWER PORTION FOR YOUR FILES ..... .":n'_1i__"'--ii;~;.y----;;;-".m'-i,-.;,,,;,,"mo;;.,"n;""""'--------.-.--------------- OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTAT! OF VIANI ARTHUR D FILE NO.21 96-0772 ACN 202 DATE 03-30-98 ESTATE TAX DETERMINATION 1. Credit For Stete Deeth Taxes as Verified 5,261.95 Pennsylvania Inheritance Tax Assessed (Exe:luding Discount and/or Interest) 2. .00 3. Inheritance Tax Assessed by Othar States or Territories of the Unitad States (Excluding Discount and/or Interest) 5 0261.95 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estata Tax PreviouslY Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due TAX CREDITS: PAVMENT DATE DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID RECEIPT NUMBER " TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 .;::., INTEREST AND PEN. .00 TOTAL DUE .00 _If PAID AfTER THIS DATE, SEE REVERSE SIDE (If TOTAL DUE IS LESS THAH '1, HO PAVHEHT IS REQUIRED fOR CALCULATlOH Of AOOITIOHAL IHTEREST. If TOTAL DUE IS REfLECTED AS A "CREDIT" (CR), VOU HAY BE DUE A REfUHD. SEE REVERSE SIDE Of THIS fORH fOR IHSTRUCTIOHS.) .00 .00 .00 .00 PURPOSE OF NOTlCEI To fulfill the r.qulr...nt, of S.ctlon 2145 (b) of the Inh.rltanc. and E,tat. ,.. Act, Act 21 of 1995. (72 P.S. S.ctlon 91"S). PAYflEHTI D.t.ch the top portion of thl, Notlc. and ,ub.lt with your p.y.ent to the R.gI,t.r of Will' prlnt.d on t~ r.....r.. lid.. n H... check or .on.y order payable tOI REGISTER OF MILLS, AGENT. REFUND (CR)I A r.fund of a ta. cr.dlt ..V b. r.qu.st.d bV co.pl.tlng an "Appllc.tlon for R.fund of Pentl,vl...anla Inh.rltanc. and E,tat. T.." (REY-1515). Application, ar. .....Il.bl. at the Offlc. 0' the R.gI,t.r 0' Will" any 0' the 25 R.....nu. DI,trlct Of' Ie., or fro. thl D.part..nt', 24-hour an,w.rlng ..rvlc. nuab.ra for for., ord.rlng1 In P.nn.vlvanl. l-aaa-56Z-ZaSa, out.ld. P.nn'vl....nl. and within loc.l Harrl.burg ar.a (717) 187-8094, TOOl (117) 772-2252 (H..rlng I.palr.d Onlv). OBJECTIONS I AnV partv In Int.re,t not ,.tl,fl.d with the a....s..nt of tax a. shown on this not Ie. .ay obJ.ct within al.tv (6a) day. of r.c.lpt 0' thl. Hotlc. bVI .-wrltten prot..t to thl PA D.part..nt of R.v.nu., Board 0' App..ll, D.pt. 2Bla21, H.rrlsburg, PA 17128-1021, OR --Ilectlng to h.v. the ..tt.r d.t.r.ln.d .t audit of the p.rsonal r.pr.sent.tlv., OR --app..1 to the Orphan.' Court AD"IH- ISTRATlYE CORRECTIONS I F.ctual .rror. dl.cov.r.d on thl. a,...,..nt .hould b. .ddr....d In writing tOI PA Depart..nt 0' R.v.nu., Bur.au 0' Indlvldu.l T...., ATTNI Po.t A......ant R.vl.w unit, a.pt. 210601, Harrl.burg, PA 17128-0601, Phone (717) 717-6505. S.. p.g. 5 of the bookl.t "In.tructlon. for Inh.rltanc. Ta. R.turn for a R..ldant O.c.d.nt" (REY-ISOl) for an ..pl.natlon of adalnl.tratlvalv corractabl. .rror.. PENALTY I Tha 15~ tax &ana,ty non-partlclp.tlon p.n.lty I. coaput.d on the tot. 1 of the ta. and Int.r..t .......d, and not paid bafor. Janu.ry 18, 1996, the 'Ir.t d.y .ft.r the .nd 0' the tax aan..tv p.rIOd. Thl, non-participation p.n.lty II appeal.bl. In the .... .ann.r and In the tha ...a tl.. p.rlod a. YOU would .pp.al the t.x and Int.r..t that has b..n ....s..d .. Indlc.t.d on thl. notlc.. INTEREST; Addltlon.1 p.nn'VI...anla E.tat. Tax .......d a, a r..ult of a chang. on the F.d.ral E.t.t. T.x clo,lng l.tt.r baco... d.llnqu.nt at the .xplratlon 0' ana (1) .onth fro. the d.t. the fln.l not lea 0' the Incr.... In F.d.ral E.tat. Tax II r.c.lvad. Ta... which b.c... d.llnqu.nt b.for. January 1, 1'82 b.ar Int.r..t at the r.t. 0' Ilx (6~) Plrc.nt p.r annul c.lculat.d at a dally rat. 0' .000164. All t.... which b.c... d.llnqu.nt on or .ft.r January 1, 1'12 will b..r Int.r..t at a r.t. which will vary fro. c.l.ndar y.ar to cal.ndar v.ar with that rat. announc.d by tha PA D.p.rt..nt 0' R.v.nu.. Th. applicable Int.r..t rat.. for 1912 through 199' ar.1 ~ Internt Rat. Oalh Internt Factor V..r Int.r..t Rat. Dally Int.r..t F.ctor 19.1 lOX .000548 1987 n .0002U 1983 lax .00D43S 1988-1991 11;( .00OSOI 19.. IIX .000lDl 1992 9X .000247 1985 13;( .000156 1995,-199" ]X .000192 1986 lOX .00027" 1995-1991 9X .000247 --Int.rnt Is calculat.d .. follow'l INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Anv Notlc. I..ued aft.r the tax baeo... d.llnqu.nt will r.'I.ct an lnt.r..t calculation to flft..n tl\J d.,t b.yond thl data 0' t~ .....'..nt. If payaant I. _ad. .ft.r the Int.r..t co.put.tlon data .hown on th. Hotlc., addition.. Int.rnt au.t b. calculat.d. AI'Chul' 1>, VllIUi, ) Inlhe ('oUI101'('01l11110n Pleas of ) Cumberlllnd County, I'll. ) Orphans' C01ll1 Division ) ) No. 21%-0772 ) In the Maller of the Estate of Late of Campllill, Cumberland County, I'a. Firsl and Final Account and Schedule of Distrihution of Elayne L. Viani, Execugrix oflhe Estllte of Arthur D. Villni,late of Cumberland Counly, I'a., deceased. Date of dealh - Augusl2b, 1996 Date of Lellers - Septcmber 30, 1996 Advertising - Cumberland Counly Legal Journal Pl'incipal accollut The accountanl charges herself with Ihe following principal assets: Invenlory and appraisal of estate as filed $ 466,783.35 $ 466,783.35 Total principal Assels accounted for TIle Accountanl charges herselfwilh Ihe following disbursemenls: Funeral Lunch Church Artar AlIendants Honorarium Priest Honorarium Funeral Shroud, c10lhing for bUl;al Gale of Heaven Cemelery, crypt Elayne Viani, family exemplion Register of Wills Airfare for son 10 allend funeral House siller during funeral Paramedic bill Acknowledgements and postage Inherilance tax 10 Commonweallh of Pa. Miller, Kistler, Campbell, 345.00 40.00 150.00 400.00 4,500.00 3,500.00 343.10 99.00 25.00 70.20 115.R4 7,365.42 7.500.00 Total Disbursemenls claimed $ 24,453.56 ( . Itecell)t. nelellse IIml Wnh'er 01' flI.rn.llll Account Wherells. Arthnr D. Viani died testate a residenlof 3433 Walnnt Street. Camp Hill. Pa. on August 26. 199(1: and Wherells. Elayne L. Viani was duly nppointed Executrix of said estate and Letters Testal11entllry issued 10 her by Ihe Register of Wills of Cumberla1d County on Seplember 3, 1996; and Whereas. Said Executrix has cOl11pleted the adminiitnllion oflhe estale and is desirous of dislributin~ Ihe eslale in accordance with the last will and testamCnl oflhc decedenl: and Whereas, Elayne L. Viani is Ihe sole beneticiatY under Ihe Last will and leslamenl of said deccdent. dthcr as bcneticiary of Ihc Tl1Ist undcr Articlc 2 ane residuary bencticiary under Article 3: nnd Whereas. Kathy E. Moorc was appoinlcd successor Trustee for Elaync L. Viani undcr Ihc Trust created by Ihe will of Arthur D.Viani: and Whereas. thc rcsiduary legalec. Elaync L. Viani and Ihc Testatnenlaty T\'llslee. Kalhy E. Moore. :\cknowlcdge Ihat Ihey have rceeived an infOlmal acel1unling of thc Execulrix. Elaync L. Viani. a eflpy of which is attachcd 10 this Receipt and Release: and Whereas. thc said Exeeulrix of the Eslate and Ihc Tl1Islec of Ihc \llISt have both waivcd Ihc tiling ofa forlUalaccoUnling wilh Ihe Orphans' C0U11 Division oflhe COIII1 ofComlUon Picas of Cumberland County and arc satistied wilh the infomlal aeeounling: and Wl1ereas. both the rcsiduary legatee. Elaync L. Viani and the Tl1Islee oflhe Tl1Ist, Kathy E. Mooro.'. aeknowlcdge receipt oflhe residlle oflhe cswe and the assclS oflhe II1lsl.as shown on Ihe accounting, ~ow Therefore, know all meu by these presenls.that the undersigned. Elayne L. Viani and Kathy E. Moore do hereby waive the liIingof a lonnal aecI'unting in ~hc adminislralion oflhc cslale by the Exccutrix of said cslate and acknowlcdge that disuibution has been made oflhe assels as shown by Ihe infonnalaccounting and do bcrcby release and discharge Elayne L. Viani as Exec;l'Jix of the Estate of AI1hm D. Viani. deceased. ti'omany and all elaims. liabilitics. accounh. rl'ckonings or dcmands whatsoewr undcr Ihe provisions of Ihe willllf Ihe said dceedent JRD/Junc 30, 1992/17858 In Re: Estatc of /,lmIUIl D. vri.N[ Latc of CAMP HU,l, OOI{()lJGII OIU'IIANS' COUItT DIVISION, COURT OF COMMON PLEAS OF CUMREItLAND COUNTY I'ENNSYL VANIA N 1996-077,2 ll. Eslale No.: ,21-1996-077,2 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A ImARlNG PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Represenlalive: Counsel for Personal Representalive: JOHN Il. MILL1';Il, ESQ., Date of Decedenl's Death: 8-,25.96 Date of Delinquency Notice: 9-,28-98 The undersigned, Mary C. Lewis, Register of Wills. in aWlrdance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division. Court of Common Pleas of Cumberland County, that neither the abovc named personal rcprescntal ivc nor the abovc named counscl for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its SlalUS Report required by Rule 6.12, Supremc Court Orphans' Court Rule and that the requisite nOlicc, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Regisler of Wills on 9.2R-9R , 19_, and that the len (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests thai a Court conduct a hearing to detennine whether sanctions should be imposed upon thc delinquent personal representative or counscl for the dclinquent personal representative. Date: I n.lli.9R _ \ /) itli (/ /itU.fL.l,' 1Jt{ 1!/}r1k UII) 1)/1.111 Mary C.vLewis, Registlr of Wills,l r..,.. Distribulion: Personal Representative Counsel for Personal Representative Estalc File A HFJ..IUNG IS Sm' roH ~OL , /918 AT .1:cxJ~ IN COOIlTI<OCM NO.3. IF 'fHE STATUS HF.POIlT IS FILED PIlIOIl 1U THE HK;HING DAm, nut. HFhllING WILL AlJICMATICALLY sr.; CANc.:r.;r,Lr-:D. ~~ ,.