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Home My WebLink About97-00766 Es/ale of GEORm: K. CgRIIARDT a/so known as PETITION FOR PROBATE and GRANT OF LE'ITERS ;u~97'76{, No. To: Register of Wills for the Deceased. County of Cumbo rlnnd in the Socia/ Sectlfily No. 174-05-3473 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents Ihat: Your petitioner(s), who is/aI1C 18 years of age or older an the execub:il<.- in the last will of the above decedent. dated Julv 17 and codieil(s) dated named .19~ . (Slate rc:lcvdqt circumstances, e.g. renunciation. deafh of C'xecutor, c:cc., Decendent was domiciled at death in Cumberland h is last family or principal residence at 381 Easv Road. Ctlmhprl :mn r.nllnty. (list street, number and muncipality) County, Pennsylvania, with Carlisle. North Middleton Township PA Decendent then 82 years of age died September 6 ,19 97 at Sarah Todd Memorial Hone, Carlisle, Cumberland County, PA Except as follows, decedent did not marry. was not divorced and did not have a child born or adopted after execution 0 the will offered for proba e; WAS not the victim of a killing d was never adjudicated incompetent: . A_OIl rqT"c''''''lJN J'- - ? Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: 381 Easy Road, Carlis1e,North Cumberland County, PA $ $ S $ Middleton 200,000.00 bU,UUU.UU Township WHEREFORE, petitioner(s) respectfully reQuest(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. ~ u C u ~3 u_ "'u C -g.g ca';: 3~ U~ :;0 ;;; c ~ Vi Ruth A. Gerhardt 381 Easy Road Carlisle, PA 17013 -IL;rz..~ ct. A~ F#,"'-""-7ff / '< " UJ. _. -n .0-2./1 P .f' ~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA "1 ss COUNTY OF CUmberland ]' The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent peli:;oner(s) will well and truly administer the estate according to law. Ruth A. Gerh~t ~-;.' ~ '" ;;;- ;, " i: ;;: ~ Sworn to or affirmed and before me this 16th ~ ~eotember ~ ~..Y.f "'..j /J. a . ew~ , sub~crioed da~_ of I 9,_ ."'",.,-,',,~,,."" "\:, No. _ 21-97-766 Estate of George K. Gerhardt , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW september 17, 19.:!!.-, in consideration of the petilion on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) daled July 17,1996 described therein be admitted to probate and filed of record as the lasl will of _---..u.- GeOrge K. Gerhardt . _---I and Letters Tes tamen tary - arc hereby granted to Ruth A. Gerhardt, formely Ruth A. ~Jorrel1 --- FEES ;~ Lewis ~ Mary C. 6~ Filed $ 270.00 $ 18.00 $ $ TOTAL _ $ . .9!lP'l;E1l!l~.t;. ~7.'.~~??. .:??~.6...q9.. 717-243-4574 Probate, Letters, Etc. ......... Short Certificates(6) . . . . . . . . . . Renunciation............... . x-Pages (1) JC 3.00 5.00 ATTORNEY (Sup. Ct. 1.0. N .) Hubert X. Gilroy. Esquir 29943 4 North Hanover Street ADDRESS Carlisle. PA 17013 PHONE <,", ~:. .J \:-) Q. I_II Letters and order put in Attorney Hubert X. Gilroy's file on september 18.1997 C!:. I~~. 1.0\ (\,~ -' '-' Thi, i, '" (errif)' ,\1;" d" i"form.lli"" h",,' ~il'l'" i, (oITe(d\, "'I'inll'''''' ,III ",,::111.,1 ,,'1111;..11<' of .Ie-.I,h d"h- tile-d wid, 111" ." 1",...II(e~i,.,..". Th( ori~i""I,n,ili(.II( willk t;"w.lI'lle-d to ,hI' ".iI>' \'11.,1 \(",,,,,\. (111;,,' f," 1'(1111.11"'''' Iililll;' IH\" ." WARNING: Ills l11egalto duplicate this copy by photostat or photograph. ht' 11'1" ,hi... n'rlilll.tlt', S~.IlU "'';'''''';''''''' i"(~\~~' Of jil~-"~~ ,1#/ ~A\ ~' ~!. ""~~~. ~'. .. '.~\ ~.~'~..;~} ~~, . .' ,.'t,,, ''\.''''', ~.' '...'1/1(;,_' 'i't-"''i',,~'' ~~........'I7EN1 \Ii, "','~~ ~' 4430532 No, ~~~~eu.~\~ \0(,11 Rl'~~i,,(r,u SE~ 8 Ihlt' 1991 ""J~ 'UA~. 2'" COMMONWEAL.TH OF PENNSYLVANIA. OEPARTMENT OF HEAl.TH . VITAL RECORDS CERTIFICATE OF DEATH tA1l_0'OU1~UQ"""O",-' u= l:n1Q.:.'l< Ii (O,C(7 liNT ,,, .. .(NT ~. ......to'C(C[CI~T'.~" ..."",e.."" ,r.U"ll ~ll..ef" SOC....L SICUFI,r< "U"lIUI .. ,. .OE'....~ UHOlA,VENI 1,Ior'rI'l' eel" \JItO[A'Q,tlF ---;"''''''''' ll'IUW"'-"Cl!'C8yOllCl p~IiOl'OI""W'C."'."""''''''--''.''o<1'''''''''-''' S\I"""tw"'9"C(U'll''II 1I0SPltAL; 1, I~I""'O "Car lsle,PA .. '~CIUTY'l""'E(~rq".tft""'OO"''''"''I'd",,"~' :3nR.rlH TOOO f{\ti1t.:QIr'lL ~. 82 v,. COU"'TY~OUl't< ].1 CUll'berland DECEO(I'lt'SUSU...lOCGU",t;f1()lol ,~~--::,,~~::~/~ ~1"'DC#BUSI'l(S$/I"OUSTRV ~. .. '11.. :.....,0 White ...AAITAl.SrnUS....Imt4 'l_"""-.4.W\dOM<l. -~-'" $UflVlY'/OQVOUSE ,._ 7"""--' l1',6CJ_.~-'" tI.l"l'"t-h Mir1r11ot-o"\l"l - 11..$111. p~ ""' ...- --, CllmbP-rlAnn _1/IOIl' 11..0 ::"'-=':::01 ...OTMER.SN......Elf.......<<'I...._Suln_1 ..- 381 Easy Rd. ".Carlisle, PA 17013 f.-1t<EA.SN......EIJ"........,.,.LM 1. Reuben W. Gerhardt INfOf\MAHT'sNAUE(I~PrIl'll ,~. loElllOO~l)IY'OSITION ......0: CrtmiIOOllD A.....,.."""'SI'''O .,., ""'" orOl/'lllP\lc. ... lkfOfWANT'St,WUNGAOCAUSiSI'Mt,C#ribO'\S\III.loDCOOII OIc..........."l:f1fNlOlY upper Frankford Bri !Ie. ~ lOCRlON' C6y(Ibwn. StII.. r. CDOf Upper Frankford 'l'Wp.CUnt>. lIlll. Hoffman-Rpth Funeral Home NA.IolE>>IOAOOAf!S 1210. lIk. ~:~~.dU~oG(l~'~("'7' IUI'd ":'''AN L~ 1IU -./'!,-{~d' I . c.."l"{(:k;j /<-./.. "Q"'EOI'D(.(I,t< ~t,,\fltill.\ D"'IEPI1ONOUNCEDDU.DI~,O'T,-'l lI:~"'~I{O.~ti"gp,."r/l"~J' n. C)C0\-E:('''\~)fR {o, /'lq 1 liT. .....1II'f I; E...,,""dllI.nt, ...........O/......pIIC.........""~ClU'UClll'.OUI~ Oo1'lOl.n'.. """"""01 C'f4I'\I. IUClI..CIIGI.ce, """,'1000, "'"'1. """. O/~Uilfl~"" UIIO"1J_Cl_....UUl- iIt1"J,."f-"./.,'< Ade~'Ulrc''''',''''' OUETOtoRA!...CONSEOUENCE00 c".f fI..< F- SOpt.. L OUETOlOAA!"'COI~OUEIiCEOfl OUETOIOR.o.s...CONSEOUEIiCEOfl O...lEOI'IHJURY (l,{a'il'IOey."._1 WEFlE"'VTOI'SY~1NO\N05 ......N'lEROI'OEATt< AlNI.AIlLEPRIOII';'O COIolP1..ETIONOFCAUSE Of'0Uf111 NllUrtl ~,- ",,0 ~[3""- B"""" _.~ 0 0 ".""""olh....t'oQO'.... 0 0 CooJ<<:It>oIo.dlll"'''nl<l 0 'LoOoCEOF'HJlJI1Y,ll"""'.,'.....,.,..U'.<:I.....,._. lIoJ'IclInq..",Sp.:1,l ,~ .. ". 211. lIIll. Cll'I'Tl~IIAICI'It'cm""'" .CI"".,....IHO'KTllCl...N''''''_~..loIyoN]Clull(;iCl..........''''._II''.''''6I'I'\...ll'on<ll,ncI<l~..'''.'''''m>tI..'''..."2]\ T..""_''''".f_''''.Iod9..dlll~o<:cU.''''d'''1.IIW..uu..tolln4'".n...lntl.lt<1. '''I'lONOUNC1NO'''NOCEATI'''IN\I'HnICI'''Nlpt,,,,,:,,"'''''''~~<'OQ''''''nd'I'V'''''lIO''"''CIlc.."'\ To"'".....'e''''Y_''''.lHg..d..'~llCCU''".llf..U"...d.II..n4PI.U..nddU.'..l~,c,u"lII.n4",."".,...l'llIl.. 'MEDlCALUAloIIN!IIJCOADNEA Ol'llh.blll.lllll.mlnIUonlndtOflnu.tI!llllon,liI,"yoplnllll'l,dlllhOCcunld",~.II",..d.".I"'PIIC.,.r.cld\ll'oth'C'\I"I.I'''d m."".".I",I<I............,.......,................................,......................,..................... 21.. AEO'5111"'11551 :""t),'. ~eu.&.'t \1,1 ,~I,DI \.lCEN5ENU...6EFl MI!.lONEO ",.R N- 517870- L ~re:"~)EO<~, I':{en _5CASEAEFIAI1EOTO...EOICAlE~~IolI'lEf\lCOfIC)NER1 oJ .....0 ...~ " ,,> ,AppI'C""'''" '",,-- \__11'4_ I .....ATII'CO"".qIoIIca...~_~10dl."'.Dut ncll'll<JlV>!l.,,,,,~_gMil..1'AAT1 ""'E01' 'HJUI1V ,HJ\IAv,;T'O'IOflKl OESCFlI6fi~'~UAYOCCUFU\EO, ..... 0 NoD , llCEN3l,!lYIolIlEFl o J' I[). -ot.f)~9/-l- ld .........EANO...OORESSOlPEA50NI'<I<OCO...P1.En:O~...U&EOfOE.lTt< (ll....2nTypeClfP'tnl b"-I//d.. ~lb~I' hi- "",I;::. o ~<;O (W~\~",. 11,1.r..~ 141.. n. I,'~ ... ,,,01"3 DAI[~llEO,,,,,,,"O-I~1 d " 0.,"".' Ln \:-: .: .-, $, ~ n... 'd "~If] a: r-- p- ".1 :.; 5u u c: Z' M 0 0 l- I- " V) w ::> ~ w <: co! } . ... 0 I- :z 'C ..J '" ~ H :r: ~ co! ) . <1l '-l w ..J ~ O!l > >- "' 0 "' .... OJ ~ >- >- Z ;;: C!l w < f'o... 0 Z :I: ;;: ift 4-l co! w 0 . ~ ci :I: 0. ~ 0 -J I- ~ w' OJ ~ - ~ ..J 0() $ 0 "' H ~ z J 0 v)' " '" OJ <: C!l <:'j 0 U -, ::> ~ <:Q ..'.... .,. '. " Bill .lI George K. Gerhardt orCarlisle, North Middleton Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. .litem l!)ne: I direct that all my debts and funeral expenses, including my gravemarker shall be paid from my residuary estate as soon as practicable after my deceasc as a part of the expense of the administration of my estate. .litem l!t\llo: I give, devise, and bequeath my entire estate to Ruth A. Norrell of 381 Easy Road, Carlisle, P A 17013. In the event that she predeceases me, then I give. devise and bequeath my entire estate to my grandchildren Kenneth Belmont and LouAnn Belmont, the children of my natural son Wayne Belmont, equally, share and share alike, per stirpes. It is my intent that in the event that Ruth A. Norrell and either or both of my grandchildren Kenneth Belmont and Lou Ann Belmont, the children of my natural son Wayne Belmont, predecease me, then the share that would have passed to my grandchild or grandchildren shall pass to the children of the grandchild or grandchildren, .litem l!tbree: I appoint Ruth A. Norrell, of 381 Easy Road, Carlisle, P A 17013, Executrix of this my last will. Should she fail to qualify or cease to act as Executrix, I appoint Broujos, Gilroy ~ & Houston, P.C., to act as Executor with the same rights, powers, and duties. 1\- .litem jfour: I appoint Fanners Trust Company, Guardian of any property which passes to any ~ person under the age of 21 years and with respect to which I am authorized to apppoint a 't' ~ guardian and have not otherwise specifically done so. Guardian shall have the power to use income from time to time for the beneficiary's education, support, and welfare without regard to his or her parent's ability to provide for such education (including vocational and trade schools), support, or welfare, or to make payment for these purposes, without further responsibility, to the ~ beneficiary or to the heneficia!;"s parent~ <;1' to an)' person taking care of the beneticiar'J. Guardian shall administer the separate and equal share of each beneficiary until he or she becomes 21 years of age, at which time the share of each beneficiary remaining in the guardianship account shall be paid to said beneficiary in full. In the event of the death of any beneficiary after my decease and prior to reaching the age of 21 years, his or her share shall be distributed equally to my surviving children or child to be administered in accordance with this guardianship provision. .lItemjfibe: All estate, inheritance, succession, and other taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for tax purposes, whether or not such property passes under this will, shall be paid out of the principal of my residuary estate, without apportionment or right of reimbursement. .lltem ~ix: I direct that my personal representative or guardian shall not be required to give bond for the faithful performance of their duties in any jurisdiction. .lltem ~eben: In addition to the rights and powers given to the fiduciaries by law or elsewhere in this will, I give to my Executrix during the full time necessary and for the administration of my estate the following rights and powers to be exercised in his or her sole discretion. A. To retain any real or personal property which may at any time form a part of my estate so long as he or she deems it advisable. B. To invest in any real or personal property without restrictions to legal investments. C. To repair, alter, improve or lease tor any period of time any real or personal property and to give options for leases. lof2 . D, To sell at public or private sale, for cash or crcdit, with or without security, to exchangc or to partition, to mortgagc or plcdge real or personal property, and to give options for leases. E. To make distribution in kind. F. To compromise claims. IN WITNESS WHEREOF, I have hereunto set my hand this {1 ~:day of July, 1996. ~illlltb :1:r""2.JfI~~~~ eorge . Gerh t The preceding instrument, consisting of this and one other typewritten page each identified by the signature of the Testator was on the day and date thereof signed, published and declared by the Testator therein named as and for his last will, in the presence of us, who at his request, in his presence and in the presence of each other have subscri ed o!):nam eS? ~. ' '\ " \ . c- ~\-'i _ '~'-" COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We .\0 ~ ,,' \.<, ,.e,..r~c and~R1D<4f"r If {..-if,,1 fIJ witnesses whose names are signed to the attached or foregoing i strument being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his last will; that he signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight ot'the Testator signed the will as witn..~~ . d that to the best of our knowledge, the Testator was at the time 18 or more y s of age',\?f so d mind and under no constraint or undue influence. 'j Sworn and subscribed to before m~,rIVl..daY of July, 1~96. . \Ii so"~. ,), j l~,)t, otary Publi'/ . Notarial Seal Sherri L. Murphy, Notary Puolic Cartlsle Boro, Cumberland County My Commission Expires Jen. 4. 1998 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, George K. Gerhardt, whose name is signed to the attached document, having been duly qualified according to law, do hereby acknowledge that 1 signed and executed the instrument as my last will; that I signed it as my free and voluntary act for the purposes therein expressed. Sworn and affinned to and --t-::;lt;er~d.P.d~A 'fur-- acknowledged before me this /-/vl'day of July, 1996. . (\~~ta~p~b1it~' /L...> 20f2 Notarial Seal Sherrt L. Murphy, Notary Public Carlisle liIoro, Cum\>erland County My Commission Expires Jan. 4, 1999 n!':' " I BROUJOS 11 GILROY. r.c. A'lTORNEYS AT LA'''' JOHN H. BROUJOS HUBERT X. GILROY .1 NORTH II:\N{."WER :o.TRrr.T 11/~ ;,~,13~.IS/.~ CARLISLE. PENNSYLVANI." 1/013 NC'lN. rOLl. FOR 1-1ARR15UlIRG ^REA: 117-760-1090 FAX: 24J-B221 October 29, 1997 Register of Wills cumberland County Court House Carlisle, PA 17013 RE: Estate of George K. Gerhardt/No. 1997-00766 Dear Mary: I hereby certify that notice of beneficiary interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above captioned estate on October 29, 1997: Ruth K. Gerhardt 381 Easy Road Carlisle, PA 17013-9585 I l 1'1 I' If .. I i\ ( , I' Notice has now been given to all persons entitled thereto under Rule 5.6(a). Yours Sincerely, Hubert x. Gilroy wkh cc: Ruth Gerhardt 1~) - '~J .~ t.- JOHN H. BROUJOS HUBERT X. GILROY BROUJOS 11 GILROY. Pc. A1TORNEYS AT lAW 4 NORTH HANOVER STR.EET CARUSLE, PENNSYLVANIA 17013 11/-:!.n-.I~'1i'4 NON-TOl.L roft HARRI51WRG AREA: 11/-100.1090 f'A.'l(: ;?4J.8227 July 14, 1998 Mary C.Lewis Register of Wills Cumberland County Courthouse Carlisle, P A 17013 Dear Mary: RE: Estate of George K. Gerhardt I 21-97-0766 Enclosed for filing is a Pennsylvania Inheritance Tax Return in the above referenced estate. Also enclosed is the appropriate filing fee. bc Enclosure Yours Sincerely, Hubert X. Gilroy on c- -~ ::s ~. ~.,- ~ 'JJffi' c:;' 0 ('2!.S: ~~~ ~, '- c: r cc: Ruth A. Gerhardt G\ .... "' .- . C. --.:'- :t> ~; B o if) f:., Cl / s- J. () 3 - !J REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ll(VIY.Ilo.oll'Fl 9~ CQMMOltI/EJJ.~:SYlVANIA DEPAATMENT OF REVEHUE DEPT.2OOi01 HAARlSBURG PA 171lW'/l' DEcEDEHTS tWE (lAST. m51,NfJ WlOlE HT\AlIUM' turt ttxl b.___ ... Z W o W o W o ~ ~~~ ~o.9 a~G !( !Z .. Q Z Q .. " .. '" '" Q U GERHARDT, GEORGE K. socw. _ fUllER 174 '" 05 _ 3473 c.. '1:'1.1' ~FUiN..OtR- -.. H .. 21 97 0766 COIJ1tYCttt 'l'f.... ..... DATt:CfDtAtH 9 I 6 I 1997 DAtEOfBlRlH ::i,' . i( 6 I. 1915 P.C. I, Real Estate (Schedule A) (1) 45 , QOO ~~;>;:,: ..~;: ,':p 00 99 (B) 550 . 36 175 '. 50 (II) (12) (13) (14) I .' (IS) (16) (17) (IB) 239 757 .99 (V" ~~~_(lAST.f1lST,/HJIlCOlE NlIILI socw. S(Q.OJIY..-R nus RflURH II1JST Ilf FUOllllOPUCATEWlIH THE GERHARDT, RUTH A. 210 ~ 36 8374" REGISTER OF WILLS IX11.O!I>inalRetum 02.SuP\llCf11e"ta1R'tum 0 3.RemaInde<R'tuml.."........bll.,U~ o 4,l.knIledEstate 04a.Futureln1ereSlCOmjl<OllliseI..""",*II.II-4ll 0 5. Federal Es1ate Tax R,tum Required o 6. Dec;edentDied Testate lI<>"",,"WI! 0 7. Dcce<lentMaInIaIned a L.Mng Truslll<>"",,"TMll - 8. Total Number of Safe Deposit Boxes o 9,Lltigation proceec!sReceived 010. Spousal povel\'fCred~I..,,""'_Il.II.''''I'"'OS1 0 11. ElectiOn 10 tax under Sec, 9113(A)_"",ol ,rHIS'SECJJON,MUS'I\6E.COMPLETED. AlL'CDRRESPONDENCE'AND,CONFIDEll'TML,,>TAX INFORMATION . SHOULD BE DIRECTED TO: ........ ca.I'lffi........,........ HUBERT X. GILROY, ESQUIRE 4 N th H St or anover reet Carlisle, PA 17013 2. SIOd<s and Bonds (Schedule B) (2) 3. CioseIy Held Corporation,Partnership '" Sole-l'roprielOOhlp (3) z o 3 ::J !:: c.. <I: o W 0:: 4. Mo<1gages & Notes Re<:eNable (Scl1edule D) 5. Cash, Bank Deposils & M;,a,naneous Personal Property (Schedule E) 6. Jointly <NIned Property (Schedule F) 7. Inter.VIVOS Transf,r.; & M;,a,uaneous Non.probale Property (Schedule G '" L) B. Total Gross MSots (tolal Unes 1.7) 9, Funeral Expenses & Administrative Costs (Sd1edule H) (4) (5) (6) (7) 194 I .757 12 725 86 (9) 12 227 , 032 - Q - . 13 10. Debts 01 Decedenl Mo<1gage liabilities. & liens (Sd1edule i) (10) It Total DeductJons (total Unes9 & 10) z o j:; ~~ ...:1 Q. :Ii: o o 12. Net Vatue of Esl1tll (Lkte 8 minus Line 11) 13, Charitable and Gove/T1IllO<lIaI Bequests/SeC 9113 Trusts tor which an electiOn" laX has nollleen made (Schedule J) 14, Net Valu, Subject to Tax (Lkte 12 minus Lkte 13) IS, AmoUnt 01 f<1e 14 taxable . 227 032 at !he spousal tax rate ' , See i1stI\JdiO<IS on reve<se side tor applicable pettentage 16. AmoUnI 01 ine 14 taxable . a16% rate 17. AmoUnt of ine 14 taxable atls%rate 227 , 032 .13 13 x ',.0 - 0,- o , 19. i<' ',' <; "''.it;'.:>;:;';1BE1SURE,a.O'ANSWER'ALU;aUEsnONSi,ON':REVeRS E'SIOEANO.RECHECK MATH" < . UrdetpeM<jeso(pe<jory.I__"""__INs~incIucf"l~yinosd>Odu\eS.-d_".-db""""'IO(l"t~.-dbef.I,ft.""''''"''''.-d~~'IJcda"''''''ol_''''''"' tI3\ 1M rvnonal tfI!MlSMtative Is based on iii lnbmation 01 ,*"ic:h rlt'lIlWfJl'!\as M~ know\edQe. SIGNATURE OF PERSON RESPONSiBLE FOR FlUNG RETURN ADDRESS x .06 x ,IS 18. Tax Due Ruth A. Gerhardt ADDRESS DATE July DATE 15, 1998 .- t::<.( - ;. ::l0- 0 2 c:> 1 ,:..:; c2 :5 -n .- :-j - ~ ,J " ~ ~.. " .Q II <l) cD .~ s;: ~a: 9' ;j)- -::> ()U 'lV''''''''''''. ~THOfPENNSVlVAHIA INHERlTAHCE TAX RETURN RESIDENT DE DENT SCHEDULE A REAL ESTATE FILE NUMOER ESTATE OF 21 97 0766 AIl...1 property owned 10lely or II I I.n.nl In common mu.1 be "polled.1 I.lr manet ..Iu.. F,'r mal1<el value Is defined es 1110 price.1 which propelly would be exchanged bet.veen. wiling buyer and a wlllingsel\er. nelll10r being compelled to buy or sen, bolh having reasonable lu10wIedge 011110 ralev.nllacts. R.al property which II jolnUy-owned with rig~1 01 IUlYlvonhl mUll be dlscloled on Schedule F. ITEM NUMBER 1. GEORGE K. GERHARDT DESCRIPTION VALUE AT DATE OF DEATH 381 Easy Road, (see attached Carlisle, PA 45,000.00 description) TOTAl (Also enteron line 1, Recapitulation) $ 45,000.00 (If more space is needed. insert additional sheets of Ihe same size) October 17, 1997 Hubert X. Gilroy, Esq. 4 North Hanover Street Carlisle, PA 17013 RE: Estate of George K. Gerhardt Dear Hubert, Pursuant to your request I have inspected the Gerhardt property located at 381 Easy Road, Carlisle, PA for the purpose of establishing a value. The property is situated on 1.12 acres and consists of a one-story block building with a living room, kitchen, bath and two bedrooms. In my analysis, I have compared this property to other similar properties in close proximity to the subject which have sold within the past year (see enclosed comparable sales). I have also used my knowledge of the local real estate market to determine a fair market value. Please be aware that the actual value of the Gerhardt property is what an interested party, taking all economical factors into account, is willing to pay for it at a given point in time. According to my analysis, I believe the value of the George K. Gerhardt property located at 381 Easy Road, Carlisle, PA as of October 17,1997 to be ($45,000) Forty- Five Thousand Dollars. MG/mc cc: Ruth A. Gerhardt R&'Mtl< Performance Realty 800 Belvedere Street Carlisle, Pennsylvania 17013 Office: (717) 245-2600 Fax: (717) 245-2255 Each Ofllce Independentlv OWned and Operated ~Ai&:S~ " """'IX'I"~'. ~THOfPENNSYlV,,"1A INHERlTANCli T~ RETURN I NT NT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE HUMBER ESTATE OF 21 97 0766 George K. Gerhardt Irdude the proceeds of itigation end the da'" Ille proceeds went roceIved by Ille estata. All property jolnUy"wned wtth the right of lurvlvol1hlp mUll be dlseloaed on Schedule F. ITEM VALUE AT DATE HUMBER DESCRIPTION OF DEATH 1. Lutheran Brotherhood II 70-7275864 2,176.08 2. York Federal 108.706.51 II 020-07128 3. Financial Trust 1.959.03 II 414247 4. Prudential Insurance Policy 4.414.38 II 09-598-541 5. Lutheran Brotherhood Annuity 75.937.58 6. Metropolitan Life Insurance 1.564.41 TOTAL (Also enter on line 5, Recapitulation) $ 194, 757 . 99 (If more space Is needed, Insert additional shoots of the same size) ""."".,,,... COfotIotOOWVJ.TH Of f'l:NNSYlVANlA INHERIT AHa: TAX RETURN NT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS . ESTATE OF FILE NUMBER 21 97 GEORGE K. GERHARDT Debll of decedent mUlt be reported on Schedule l ITEM NUMBER A. FUNERAL EXPENSES: 1. DESCRIPTION Hoffman Roth Funeral Home B. ADMINISTRATIVE COSTS: 1. Personal Represenlalive's Commissions Name 01 Peoonal Represenlalive (s) Social Se'1JI1ly Numbe~s) I EIN Number of Peoonal Represenlalive(s) Street Address City Slate Zip 2. 3. Yea~s) Commission Pa~: AltomeyF... Broujos & Gilroy, PoCo Family Exemption: (If decedents address is not the same as claimants. attach exp~nation) C~imant Street Address City Relationship of Claimant 10 Decedent Slate Zip 4. Probate Fees 5. Ao::oun~nts Fees 6. Tax Return Prepare(s Fees 7. Register of Wills - Cumberland County - Inheritance Tax Retur 8. Register of Wills - Cumberland County - Family Settlement Agreement 9. 10. 11. 12. Sentina1 Advertizing Cumberland Law Journal Register of Wills Cumberland County Register of Wills - Cumberland County AMOUNT 7,102.50 5,000.00 15.00 17.00 70.86 40.00 296.00 9.00 TOTAL (Also enteron line 9. Recapitulation) $ 12,550.36 (If more space Is needed. Insert additional sheels of the same size) I i ""'''''''''''"* COMMQNWEAl.TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT , ESTATE OF NUMBER I. SCHEDULE J BENEFICIARIES GEORGE K. GERHARDT FILE NUMBER 21 97 0766 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE 00 Not UstTruslee(s) OF ESTATE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousai distribUtionS) 1. Ruth A. Gerhardt 381 Easy Road Carlisle, PA 17013 Wife 100% ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE. ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOT AI. OF PART II . ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (Il more space is needed, Insert additional sheets of lhe same size) - ..- -21-"97-766 ~iU -'". 31 George K. Gerhardt of Carlisle, North Middleton Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. 3ltem 19m: I direct that all my debts and funeral expenses, including my gravemarker shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. 3lltm lltblo: I give, devise, and bequeath my entire estate to Ruth A. Norrell of 381 Easy Road, Carlisle, PA 17013. In the event that she predeceases me. then I give, devise and bequeath my entire estate to my grandchildren Kenneth Belmont and LouAnn Belmont, the children of my natural son Wayne Belmont, equally, share and share alike. per stirpes. It' i$. my intent that in the event that Ruth A. Norrell and either or both of my grandchildren Ken'neth. Belmont and LouAnn Belmont, the children of my natural son Wayne Belmont, predecease me, then the share that would have passed to my grandchild or grandchildren shall pass to the children of the grandchild or grandchildren. 3ltem lltbree: I appoint Ruth A. Norrell, of381 Easy Road. Carlisle, PA 170p,Executrix of this my last will. Should she fail to qualify or cease to act as Executrix, I appomi Bi'ou'jos, Gilroy ~ & Houston, P.C., to act as Executor with the same rights, powers, and duties. , \ - 3ltem j/'our: I appoint Farmers Trust Company, Guardian of any property which passes to any *" person under the age of 21 years and with respect to which I am authorized to apppoint a \ " guardian and have not otherwise specifically done so. Guardian shall have the power to use ~ income from time to time for the beneficiary's education, support, and welfare'without:regard to his or her parent's ability to provide for such education (including vocational 'and trade schools), support, or welfare, or to make payment for these purposes, without further responsibility, to the ~ beneficiary or to the heneficiary's parents or to anY person taking care of the beneficiary. Guardian shall administer the separate and equal share of each beneficiary until he or she becomes 21 years of age, at which time the share of each beneficiary remaining in the guardianship account shall be paid to said beneficiary in full. In the event of the death of any beneficiary after my decease and prior to reaching the age of 2 I years, his or her share shall be distributed equally to my surviving children or child to be administered in accordance with this guardianship provision. 3Jtem j/'ibe: All estate, inheritance, succession, and other taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for tax purposes, whether or not such property passes under this will, shall be paid out of the principal of my residuary estate, without apportionment or right of reimbursement. 3ltem 8l>ix: I direct that my personal representative or guardian shall not be required to give bond for the faithful perfonnance of their duties in any jurisdiction. 3ltem 8l>eben: In addition to the rights and powers given to the fiduciaries by law or elsewhere in this will, I give to my Executrix during the full time necessary and for the administration of my estate the following rights and powers to be exercised in his or her sole discretion. ~ A. To retain any real or personal property which may at any time fonn a part of my estate so long as he or she decms it advisable. B. To invest in any real or personal property without restrictions to legal investments. C. To repair, alter, improve or lease for any period of time any real or personal property andto give options for leases. lof2 ....... ,."" . ' . . 1.;" I~f . ~~ :oI!:' ...~!;,: ~Dl" D. To sell at public or private sale, for cash or credit, with orwi~ol!,i~s'ecuritY, to exchange or to partition, to mortgage or pledge real or personal property; ana to give options for leases, .' E. To make distribution in kind. F. To compromise claims. IN WITNESS WHEREOF, I have hereunto set my hand this clCiay of July,1996. 8l>igmb ttZ" ~ :fu~4~ eorge . Gerh The preceding instrument, consisting of this and one other typewritten page each identified by the signature of the Testator was on the day and date thereof signed, published and declared by the Testator therein named as and for his last will, in the presence of us, who at his request, in his presence and in the presence of each other have subscri ed 0 ameS':--.- \ . \ ./ , ~h~ ~ ..,~....... COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We ~o """ ,,\ i<. '-e.,':-~c:. and~RI~~r.4 (;-.f(;:,/.4J witnesses whose nanies are signed to the attached or foregoing i strument being duly qualified according to law, do depose and siiy<that we were present and saw the Testator sign and execute the instrument as his last,will;' tha(he 'signed willingly aod executed it as his free and voluntary act for the purposes therein expressed; that earh of us in th~ hearing and sight ot'the T~stalor ~igned the will as witne~' dth.a,t.to the best of our knowledge, the Testator was at the time 18 or more y s 0 age, of so d 'nund and. under no constraint or undue influence. )~ .. . I Swom and subscribed to before me this :)Y(day of July, 1996. :i"- I"~ . \4 . .,' tN~t;~ pu~l[i ;.)/.. Notanal Seal Shern L. Murphy. Notary Puollc CDrlls'e 80ro. Cumbenand County My Comm'sslon Explr.s Jan. 4, 1999 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND 1, George K. Gerhardt, whose name is signed to the attached document, having been duly qualified according to law, do hereby acknoviledge that 1 signed and executed the instrument as my last will: that J. signed it as my free and voluntary act for th~ purposes therein expressed. ~~ -A:dpd~A.dIr George . Gerhardt . '. ., Swom and affinned to and acknowledged before me this 17'f1'day of July, 1996. C'.' 't ft' ~ .,~ t .~... ,','; I . . t... .I c. Notary Publi I / ',' ... r ~ " ,#:. .,1;';.;/;~ 20f2 NUlarlal Seal Shern L. Murphy. Notary Public Canis'. 80ro. Cumberland County My Commlssioli r:J(pires Jan. 4, 199Y . ft'(;' .d.:t;.::. $" ;,.,./ i, BROUJOS 8 GILROY. pc. AITORNEYS AT lAW JOHN H. BROUJOS HUBERT X, GILROY 4 NORTH J 'ANOVEft :'Tf(.EET CARLl5LE, PENNSn.VAN IA 17013 717-2013-lI5;.'4 NON-TOll. rOR HARRISIlURG ^RE^: 711.1Gn.I(It-lO FAXl 243-8;!27 July 14, 1998 Mary C.Lewis Register of Wills Cumberland County Courthouse Carlisle, P A 17013 RE: Estate of George K. Gerhardt / 21-97-0766 Dear Mary: Enclosed for tiling is an Estate Settlement Agreement in the above referenced estate. Please accept this filing as a closure of the administration of the estate. I have enclosed the appropriate filing fee. If you have any questions, please feel frce to contact me. Yours Sincerel bc (")(j :o$' <: iF" \0 ::l ~ co CD <) 0" {~) '2 Hubert X. Gilroy c.... .) c: , . .- '. " ~ 0, ." (. .. ;E1 ..r. :uFo 0 en 0 ;.;;:1 ~ 0 Enclosures cc: Ruth K. Gerhardt l , . , .::-, -~ ~~~~'fji,'J.\jI~~.'_'0'""'''f';''''_'~'\'s''''l'''::J::';ii'~'''~I~','!..:..~I~;ij;'''(ll'''.(~''''':'',I''''.'''')':''''';M''''''''~~~''.~''''''.-:':s..:;:'t.v,,~;~' . ,.:;J/- 97 7GC I. ESTATE OF GEORGE K. GERHARDT EST A TE SETTLEMENT AGREEMENT This Agreement made this 15th day of July, 1998, between Ruth A. Gerhardt in her capacity as her Executrix of the Estate of George K. Gerhardt (Executrix) and Ruth A. Gerhardt in her capacity as beneficiary of the Estate of George K. Gerhardt. WITNESSETH WHEREAS, George K. Gerhardt died on September 6, 1997; and WHEREAS, Ruth A. Gerhardt was appointed as Executrix of the Estate of George K. Gerhardt by appropriate action of the Cumberland County Register of Wills on September 17, 1997 at Docket # 21-97-0766; and WHEREAS, a Pennsylvania Inheritance Tax Return has been filed and Ruth A. Gerhardt has otherwise properly administered the Estate of George K. Gerhardt; and WHEREAS, Ruth A. Gerhardt is the surviving spouse of George K. Gerhardt and the sole beneficiary under the Will of George K, Gerhardt; and WHEREAS, Ruth A. Gerhardt desires that the administration of the Estate of George K. Gerhardt be tenninated with the filing of this Estate Settlement Agreement and without the expense and delay of a court accounting. NOW THEREFORE, in consideration of the mutual covenants as set forth herein, the parties agree as follows: Ruth A. Gerhardt hereby files this Estate Settlement Agreement evidencing the termination of the administration of the Estate of George K. Gerhardt. ~... -....,..... ;.."..,- 2 Ruth A. Gcrhardt files this Estatc Settlemcnt Agrcemcnt in her capacity as Exccutrix of thc Estatc of Gcorgc K. Gcrhardt and in her capacity as solc bcncficiary and surviving spousc of Gcorge K. Gerhardt. IN WITNESS WHEREOF, I have hcrcunto set my hand and scal thc date and year frst above written WITNESS ESTATE OF GEORGE K. GERHARDT BY ~ _ a.. ..&...tuu ../~ RUTH A. GERHARDT, Executrix ~ a.. , ~.../r RUTH A. GERHARDT '__;"".l,~~~~.__~___~_........,-.m'...__.~... 0 -.:<:. '0 - '~'- ~1 CJ r;:; ..--: ,.., -~ ".:..1.- <a " -' ~ -, '(:: ., " Q ~, " J."J U <1l CO :.:: r- o>o:: P' ..'US 0:: UU /j-:d03..6- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z00601 HARRISIURC, PA 171Z8-0601 NOTICE OF I~HERITANCE TAX APPRAISEHENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 10-05-1998 GERHARDT 09-06-1997 21 97-0766 CUMBERLAND 101 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiiv:islij-Eic-AFP-fii9":97r-tiiificE--OF-YNHERiTANCn'"liic-APPRAisEiiENT-;-,m.-oiiAiicnili----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GERHARDT GEORGE K FILE NO. 21 97-0766 ACN 101 DATE 10-05-1998 TAX RETURN WAS: ( ) ACCEPTED AS FILED I Xl CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Est.t. IS_I. A) 2. stocks ond Bonds ISchedul. B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. MortgageslNotes R.c.lvabl~ (Schedule DJ 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule f) 7. Tr.nsfers (Schedule GI 8. Total Assets HUBERT X GILROY ESQ 4 N HANOVER ST CARLISLE PA 17013 Altount Rell! tted III 121 (3) (4) 151 (6) (7) 45.000.00 .00 .00 .00 188.719.20 .00 .00 191 (10) 12,550.36 175. 50 Ill) (12) 1131 (14) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. ExPenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schodule J) 14. Net Value of Estate Subject to Tax c..-- * U'.1147 II &1, 1".'71 GEORGE K NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payaent. (8) 233,779.20 1 ? . 7?1i R~ 221, 053.34 .00 221,053.34 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: 15. ..aunt of Line 14 at Spousal rat. (15) 16. A.aunt of Line 14 taxabl. at Lin&81/Class A r.t. (16) 17. Amount of Line 14 taxable at Collateral/Class B rate (17) 18. Principal Tax Due NOTE: TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT 1.1 INTEREST/PEN PAID (-I 221, 053.34 x' 00= .00 x.06= .00 X .15= (18) AHOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 .00 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIr' ICR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) .. RESERVATION: Estates of decedent. dying on or bofore DeeD.ber 12, 1982 .. If any future lntere.t In the .stat. 1. transferrRd in po....slon or enjo~nt to Cle.s a (collateral) beneficIarIes of the dAcedent after the expiration of any estate for lif. or for yeats, the c~onw.alth hereby eKPresslY res.rves the right to appraise end .s.... transfer InherItance Taxes at the lawful Class a (collaterall rate on any such future lntere.t. .......SE OF NOnCE: To fulfill tho requlr.-ents of Section 2140 of the Inheritance and Estat. Tax Act, Act 21 of 1995. (72 P.S. Section 9140). Detach the top portion of this Notice and sut.lt with your pay.ent to tho Register of WIlls printed on the r.""lrse side. --"eke check or ItOOOY order paYlIbi" to: REGISTER OF MILLS I AGENT PA VtcENT : REfUND (CR): A refund of II tax credit, which was not requested on the Tax Roturn, .ay be requested by cOlIPleUng en "AppllcaUon fo~ Refund of PennsYlvania Inhe~itance and Estate lax" (REV~1313). Applications are available at the Office of tho Register of Wills, any of the 23 Revenue District Offices, or by calling tho special 24-hour answering service nuabers for for.s ordering: In Pennsylvenia 1-800~362~2050, outside Pennsylvanie and within lacel Harrisburg aree (717) 181~6094, 1001 (117) 772~22S2 (Heering I.paired Only). Any party in interest not satisfied with the eppreise.ent, allowance or disallowance of deductions, or asses~ent of tax (including discount or interest) as shown on this Notice .ust Object within sixty (60) days of receipt of this Matico by: --written protest to tho PA Depart.ent of Revenuo, Board of Appoals, Dept. 281021, Harrisburg, PA -~election to ~ave the .etter deter.inod at eudit of the eccount of tho personal representative, ~~BPpeel to the orphans' court. 17128-1021, OR OR OBJECTIONS: AOKIN ISlRATlVE CORRECTIONS : Factuel errors discovered on this essass.ant should be addressed in writing to: PA Dapert.ent of RovenUCI, Bureau of Individual Taxes, ATTM: Post AssDss.ent Review Unit, Dept. 280601, He~risburg, PA l7126~0601 phona (717) 787~6505. Seo page 5 of the booklet "Instructions for Inheritance Tax Return for e Rosident Decedent.. (REY~1501) for an explanation of ed.inlstrotivelY correctable errors. If allY tax due is paid wi thin three (3) calendar .ont!)s aftor the decedent's death, e five percont (~) discount of the tax paid is allowed. Tho 15l tax ~nesty non~participation penalty is co.puted on the total of tho tax and interest esse,sod, and not paid before January 18, 1996, the first day after the end of the tax 88nesty period. This non.participation penelty is appeolable in the seee .anner and in the the sa.e ti.e period as you would eppeal the tax and interest thet has been assessed as indicated on this notica. Interest is charged beginning with first day of delinquency, or nine (9) .onths and ong (1) dey fro. the date of deeth, to the date of pay.ent. Taxes which beca.e delinquent before January 1, 1982 bear interest at the rate of six (6~) percent per ~ calculated at a daily rete of .000164. All taxes which beC88e delinquent on and after January 1, 1982 will bear interest at e rate which wIll vary fro. calendar year to calendar year wIth that rate announced by the PA Depart.ent of Revenue. The applicl!!lble intel.est rl!!ltes for 1982 through 1998 are: ~ InterGSt Rate DeIly Interest Factor ~ Interest Rete DeIlY Intgrest Factor 1962 20~ .000548 1987 9:<:: .000247 198:\ 16:<:: .000438 1988.1991 11Z .000301 1984 11~ .000301 1992 9Z .000247 1985 13:<:: .000356 1993-1994 n .000192 1986 10:': .000274 1995.1996 9Z .000247 ~-Interest is calculated .. follows: DISCOUNT: PENALTY: INTEREST: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF OAYS DELINQUENT X OAILY INTEREST FACTOR --Any Notice issued after the tax beeo.es delinquent will reflect an interest calculation to fIfteen (15) deys beyond the date of the assess.ant. If pay.ent is .ado efter the interest cOBputation date shown on the Notice, additional interest .ustbe calculated. RI!V.WOVt"!&-SlI . . INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280801 HARRISB RG PA 17128.0601 DECEDENTS NAME FILE NUMBER 6798-0885 101 George K. Gerhardt ACN REVIEWED BY Daniel Heck SCHEDULE ITEM NO. EXPLANATION OF CHANGES The proceeds of life insurance policies on the life of the decedent are not subject to tax in the decedent's estate. E 4,6 ROW Page 1