HomeMy WebLinkAbout97-00952
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l.lJ\1I'1' WII.L AND TIIlS'llAM~'1'
gz'
IILlaA ~. . BURX
PAGE 2
appor~ioned amonq or oharqed aqa~nst .the respective devises,
leqat~es, beneficiaries, transferees, .or other recipients of any
such property or charqed aqainst any ,property pass~nq or which
may have passed 'to any of them. The Executor shall not be
entitled to reimbursement for any port~.on of any suoh taxes from
any suoh person.
'llHXR,P1 'llang:l.bl, perlonal property. Exoept for those items
exoluded below and those items enumerated in the Letter of
J:ol;ltruotiol\, I bequeath to my ohildren, JAMIIlS S. BIIIlRY, JR.,
MARXLYN L. GUlRUlaA, and ANNIIl.MARXIIl B. IIlSHLIIlMAN, livinq at thlil
time of my death, all tatlqible persol'wl property, inC1Udinq but
not limited to olothinq, jewelry, heirlooml;l, furniture, personal
effeots, motor vehioles, and all other similar artioles, which I
own, and the insuranoe thereon, to be divided between them as
they may seleot in as nearly equal shares as is praotical. If my
.children do not sl,lrvive me by sixty (60) daYl;l, I leave such
tanqible personal Property to the issue of my ohildren, per
stirpes. J;f therels any disaqreement as to distribution, I
direot my executors to make suoh distribution. . The deciaion of
my executors shall be final and bindinq, Any items not selected
qr any items which my executor considers ,unsuitable for my
ohildren may be distributed or sold in the sole disoretion of my
exeoutor and,'.if SOld, the net pr.ooeeds therefrom Bhall be added
to the residue of mY estate. Tanqible personal property shall
not inoludel (1) any and all property used by me in any
businf;'lss, (2)oash on. hand or on dE1posit in banks, (3) stock OJ;'
securities, (4) any type of evidenCe.of indebtedness, and (5) any
life, health .or acoi'dent insuranoe polioies.
"
Notwithstandinq any other prov!Bions in this Article THIRD,
J: may leave a separate, dated and unsiqned Letter .of Instruotion',
whioh I shall plaoe with my Will, oontaining direotionsas to the
ultimate disposition of oertain of the property beqUeathed under
this Article THIRDi and such Letter of Instruotion shall
determine the distribution of suoh items.
FOURTH I R8B:l.duaryGifts.
(A) I give, devise and bequeath all. the rest, residue and
remainder of my eatate, of every kind and oharaoter, real,
personal and mj.xed, tanqible.and intanqible, and wherever
situated, inCluding any lapsed or renounoed leqaoiea or dev
E.r.B
uAST WIuu AND TlllSTAMmNT
. Ql
MuLAp",\iI arRY
(and inoluding any property over whioh I may have a power of
appointment), in equal shares, to my daughters, ~RILYN L.
CJXlllRUt.A and ANNIHIARIlll B.lllSHuBMAN, j?er stirpesl provided that if
my son, JAMBS S. BIlllRY, JR., repays to me or my estate the Bum of
seventeen Thousand ($17,000,00) Dollars (oounting the portion he
has already repaid to me as of the signing and execution of this
my Last Will and Testament), then and in suoh event my son, JANlllS
S.'BIIRY, JR., shall be reinstated as a benefioiary under this
Artiole Fourth of my will and shall receive one. third (1/3) of
the rest, residue and remainder of my estat,e and my daughters
shall each receive one-third (1/3) of the residue of my estate,
provided further liha t any share to which tny son may' be enti \:.led
to under this Article Fourth shall be reduced by Seven Thousand
Six H1.mdred ($7,600,00) Dollars whioh was an advancement made to
him on a previous oocasion. Any distribution to my son, JAMlllS S.
BtlRY, JR., shall be distributable to him, or if he predeoeases
me, to his ohildren, per stirpes.
"
(B) 12.~,.trib\.1\1iQns DurinaAC1lI\inistrtltion. prior to final
distribution of my estate," the Executor, in his discretion, may
make partial distributions to one or more beneficiaries or
TruBtS. As a oonsequence, the Exeoutorship ann any TrustS
created under this Will may exiBt contemporaneouslY. A
distribution may be made subjeot to any indebtedness or liability
of my estate. .
PIll'THI&~eD"'thrift provhion. No benefioiary ahall have
the,pow~r to antioipate, enoumberor transfer his or her interest
in the estate in anY manner other than by the valid exeroise of a
power of appointment. NO part of the estate shall be liaple for
or charged with any debts, oontraots,liabilitieS or torts of a
benefioiary or subjeot to seizure or other prooess by any
or~ditor'of a beneficiary,
" SIXTH I powers of Elxeouto;r. In Ilddi,tion to the ,powers and
duties as may have been granted elsewhere in this will, but,
subjeot to, any limitations stated elsewhere in this Will, the
mll,eoutor,Shall have and exeroise exclusive management and dontrol
of the Estate (1Od shall be vested with the following speoifio'
powers and diaoretlon, in addition to the powers ,as may be
generally oonferred from time to time upon hJ.m by laWl
(A) , In the management, care and disposition of the ms
{-, 1. L?
~AST WI~u AND T~STAM~W
Qf
lIlu~ ;. DIllY
PAG!iI 6..
paoominq twanty:one (21) yaars of aq$, th$ property then
~emaininq in trust shall be distributed to the personal
reprasentative of suoh person's estate.
(e) In makinq distributions from the Estate to or for the
bane~.it of any minor or otl)er person ,lnder a leqal disabili ty,
the IlJxeoutor need ,not. require the appointment of a quardian, but
shall be authorized to pay o.r deHve:r the same to the custodian
O.f such person, to payor deliver the same to suoh person without
the intervention of a quardian, to payor deliver the same to a
leqal quardian of suoh person if one has already bean appointed,
or to use the same for the ~enefit of suoh person.
(0) In the disbursement of the Estate and, any division into
separate trusts or shares, the Exeoutor shall be authorized to
make the distribution and division in money or in kind, or: both,
reqardless of the basis for irioome tax purposes of any property
d!stributad or divided in kind, .,and the distribution and division
made, arid ,the valu.es established by, the Exeoutor shall be bindinq
and oonolusive on all persons takinq hereunder. The Exeoutor may
in makinq suoh distribution or diVis~on allot. Undivided interests
i,n,the same property to several trusts or shares.
(E) The' Exeoutor shall have disoretion to det~rmine,whether
items should be oharged or credited to inoome or principal or
al190ated between inoomeanU prinoipal as the Executor may deem
equitableand,fair under all oiroumStanoes, inoludinqthe power
to a.mo:rthe or fail to ,amort~.z.e any part or all of any. pJ:emium o:r.
d!s9ount, . to trea t any' part or all of the prof! t resul tinq from
the maturity Or sale, of.any aSBet,whether purohased 'at a. premium
or at a disoount, as inoome orprinoipal or apportion tM same
between inoomll a~d prinoipal, to apportion the sales prioe of any
asset between inoome and prinoipa1, to treat any dividend or
other ,distribution of any investment as inoome or prinoipal, or
apportion the same betweeninoome and prinoipa1, to oharqe any
expenseaqainst inoome.orprinoipal or apportion the slime, and to
Provide or fail to provide a reasonable reserve aqainst
depreoiation or obso1esoenoe on any assets sUbjeot to
depreoiation or obsolesoenoe, all'as the,l!lxeautor may reasonablY
deem equitable and just under all the oiroumstanoes,
(F) If at any time the total fair market value of the
assets of any trust established or to be established hereun
Eo?'.8,
~ST WILL AND TBS~AMBNT
.Q.f
l!lJ<~ t<. I3IBRY
2 liB 7
SO small that the co~porate Trustee's annual fee for
administerinqthe trust would be equal to or less than the
minimum annual fe~ set .~orth in the Trustee's reqularly published
h.e schedule then, in effeot, the Truetee in its disore.t:.ion shall
be authoriud to terminate such trust or to decide not. to
establish such trust, and in suoh event the property then held in
. or to be distributed to such trust shall be diatributed to the
persons who are then or would be entitled to the inoome of suoh
trust. U the amount of inoome to be reoeived by such persons is
to be determined in the disoretion of the Trustee, then the
');Irusteeshall distribute the property amonq such of. the persons
to whomt.he Trustee is authorbed to distribute inoome, and in
Iiluoh proportions, ',.as the Trustee in its disoretion shall
determine.
(Q) When the authority and power under this Will is vested
~n two (2) or more Executors, the authority and powers are to be
'held jointly by the 1!JXEloutors. A majority of the Executors maY
exeroise any authority or power qranted under this Will or
qrapted by law, and may aot under this Will. Any attempt bi one
such Exeoutor to aot under this will on other than ministerial
aots shall be void. The aotion Of one SUOh Executor under this
Will may be validated by a subsequent ratifioation of the act by
a majprity of the Exeoutors. .
"
SIIVIINTHI l\:l.crhts ,nO. LhbUlties of lIlxecutor.
(A) No bond or other security shall be required of any
Exeoutor.
(B) This i.nstrument always shall be construed in favor of
the validity of any act or omission by any Exeoutor, and any
Executor shall not. be liable for any aot or omission exoept in
the case of qross neq1iqenoe,bad faith or fral.\d, SpeoifioalJ,y,
in assessinq the propriety of any investment of the estate, the
OVerall performanoe of the entire estate shall be taken into
aooount. .
(e) Eaoh EXeoutor shall be entitled to reoeive reasonable
compensation for servioes aotuallyrendered to my estate, in an
amount the Exeoutor normally and customarily oharqes for
performinq similar servioea durinq the time which helshe per
the servioes.
,-t ,1.')3.
LAST WI~~ AND T~STAMBNT
Ql .
JI~~:t. EI~IBRY
~A(JIB ,~
IBIGH'1'HI r.t'l'1 l!lleot:l.on,.. In determininq the estate,
inheritanoe,and inoome tax liability relat:l.nq to my Estate, the
Exeoutor's deoision as to all available tax eleotions shall be
oonolusive on aU oonoerned. If the Elxeoutor joins with my
spouse in filing income tax returns, or oonsentinq for qift tax
purposes to havinq' gifts made by either of us during my life
oonsidered as havinq been made one,half by eaoh of us, any
resultinq liability shall be borne by my Estatlil and my spouse in
suoh proportions as they may aqree. In aooordanoe with IRe
Section 263~(a) and without regard to whether a Federal estate
tax returp is 'aotually filed, my Exeoutor shall allooat$ sO muoh
of .I:.)'\e Federal Generation Skippinq Transfer (GST) exemption
amount as will fully exempt any qeneration skippinq transfer
whioh may oocur under this Will" .
. NINTHI I2!.UJl:l. tione and General Provhi9ne.
(A)SUryJ.n1.. " Any bertefioiary, inoll,ldinqmy spousEl, who
dies withi,~ (60) days after my, death shall. be oonsidered
not to have survived me.
. (EI) Trust Setat... "Trust Estate" means all asset.s, however
and, wherever 'aoquired" inoludinq income, which may belonqto a
Trust at any qiven time.
',(0) ,Oh:l.1dren. Except for discretionary distributions' whioh
maY be made unequally amonq a group of personB and distributions
,pursuant to a valid exercise of a Power of Appointment I , in makinq
a distribution to the children of any person, the property to be
distributed shall be divided into as many shares as'the:r;e are
livillq ohildrliln of the ~erson and deoease, d Ohil,d, ren of the person
who left ,children who are then'livinq,. mach livinq ohild shall
take ,one share and the share of eaoh deceased child shall be
divided amonq his then-livinq descendants in the same manner. A
poathumous child shall be considered as livinq at the death of
his parent.
,(D) ~. 'Unless otherwise stated, all referenoes, in my
Will to seOEIOn and ohapter numbers are to those of the Internal
Revenue,code of 1986, ,as amended,or the oorrespondinq provisions
of any subsequent federal tax laws applioable to my estate., .
(S) Other terms. The use of any qender inCludes
t:,U
!j 'A.l\)
pago 2
PA REV-lllOO ~X (1-07)
Deoedenl's Com lele Addres
BTR~~r ADDREBS
1010 Tiverton Road
CITY
Meclw1:!.c
T.1l p.vmsnls.n Cr. ISI
1, ra~ Olla (Pagll 1 Llrlo10)
e, Qrodlt8/paymonlo
A, Bpou8al poyony Crodll
a, Prior Paymonlo
C, DI80QUnl
BTATE
I?A
21P
17055
(1) 2,330,64
Tolal Crvdltll (A + a . C) , (a)
'0,00
0,
Inlor08VPonalIV It appllooblo
p, Inlor081
~, Ponally
Tolallntor081/PonolIV (0 . ~)
IIl1no e 10 Qroalor Ihon IIno 1 .lIno 3, ontot Iho dllloronoo, Thl8 18 Ih8 OV~APAVMllNT,
Oh.ok bo~ on Page 1 Untlo 10 r.quulo ,.fund
II11n8 1 . IIno 3 I. gtoator Ihon IIno g, onlor Iho dl!foronoo, Tille 18 Iho TAX DUll,
A,' Enlor Iho Inlor081 on Iho laM duo,
B, ~nlor Iho 10101 of Llno 0 . OA, Thin In Iho SAl.ANOll DUll,
,MllHOChook Payablolo: AllOI,B'fllR p~WILLB,,~~IlNT<
0,00
0.00
(0) 0.00
(4) 2,330.64
(0)
(oA) 0.00
lOB) 2,330.64
4.
0,
;:;"')-?:,:':):.;\/;~:t?X' :
PLBABS'ANSWERTHE 'POCC6WINO"QUEBTIONS
BV PLAOING AN "X" IN THE APPROPRIATE BLOCKS
1, Old dooodanl mako a Italltllor and:
a. r81aln tho liDO or lnuome oltho proporty tt1\1\810rr09: , , , , , , ! . , , I . , I , " , , , ' , . , , , , , , , , , , , . , , , , I
b, rotaln Ihorlghl10 dellgnalo who 011011 U80 Iho propeny ttanefoltod or 118 Inoomo:, , , . . . , , , , , , , ',' ,.
o. rotaln a rovorBlo~aty Inl8r081l or, ' i,'.' , . , , , ! , ' , . , , , , , . , , , , , . " , , , , , . , , , , ,', , , , , , , , t. . ., . , . ,
d, rooolVo Iho promleo lor 11I0 01 ollllor paymonl8, bonoflta or oaro?, , , , . , , , .. , , , , , , . , , , ' . , . , , , , ' . .
e. II doalh oocurrod on or balore Dooombar 12, 1082, did dooodanl within IWO yoaro
prooodlnQ dtalh Itanafot propolW wllhoUI rooolvlnQ odoqualo oonsldorallon? II doalh OOOUltod
after Dooombar 10' 108a, did dooodonllronnlol propot1y wllhln ant yoar 01 doalh,wllhoul
tooolvlng adequato'oonaldora.tlon1"" ,',." j,,"""'" """ """"""","" t"",,"" .,0 #
0, Old dooodent own an "In Irusl 101" or payeblo upon doalh bnnk acoounl or aeoutlW
athlaorher.doatl17 ,."",." """.,. \"'" ,., ~ " ..""""",."", "".",..":""",, B ~
4. Old dacodanl own en Individual rolllomont accolinl,annullV, or olhor non'probelo property? . , , , , , , , . , , :is\;
.;1 "
IF THE ANSWER TO ANV OF THE ABOVE QUSSTIONS Is VES,
, VOU MUST COMPLETE SOHEDULE G AND FILE IT AS PART OF THE RETURN
va p,S, 8a118 (a) (1.1) (I) ptoVldad 10,r Iho rodllollon ollho la~ rntalmposod on Iho nol valuo ollranafors 10 or lor Iho uso 01 tho nurvlvlnQ IPOUOO Iro", B% 10
G% fat dales of doalh on, or oller JulY 1,1904 end boloro Janunl'(1, 199B,
~ I
7a p,S. 8a11 8 (e) (1,1) (II) provldod for Ihq toduollon 011l18,1SI0 Imposod on ,Iho nol valuo ollronsletllo or for Iho liRO at Iho nurvlvlnu npou80 Irom 3% 10 0%
lor dolOR of doalh on or aftot Janllaf'/ 1, 19BO, Tha slalula doon not oxomDt n IranRfor 10 a RurVIVlng spouoo Irom lOX, and Ihoolalulory roqulromonls lor
dlnol08uro 01 ansoln and IIl1ng a lax rolum oro nllll 'PPlloablo ovsn IIlha Rurvlvlng npouao IR 1110 only banollolaf'/,
FOR PATIlB OP DItl\TH ON OR flPTeA JANUAAY 1, laes ..Plonno,answor Iho lollowlnu quonllon by plaolng an "X" Inlho approprlalo npacQ,
Old tha dtcedel1l or..la I IIuII or olmlllr alllnQ.m.nl whloh I, tololy ,for 111. aurvlvlng tpou,," b.nofll for hit or htr .nllro IIfallmo?
V..O' NO~
II you snnworod ytn 10 Iht abovo quosllon, Iho InK on 1110 1I11st ot similar arrangomonlln poslponod unllllho doalll 'of tho oooond OPOURt, al whloh limo II Will
be lully ItlXoblo allho ralo(s) appllcablo 10 Iho romalndar bonollcI8fy(los), ~nlar Iho valuo ollhe lIunl on 60hodulo J, Part II, In ardor 10 tomovo IIlrom 1110
onlculallon 01 tho lax dUO In Ihls oslalo, Vou moy Wl8h 10 1110 Sol1odulo 0 In ordnr 10 mnko Iho oloollon avallalllo undor 6001l0n 9113. IIlho 01001100 18 mado,
Iho Irunl or tlmllar erranQomonlle ItlXod In Iho o.lalo 01 Iho IIrnl docodonl opnllss, Iho portion Ollha lIusl or Similar ntrangon1Onl wl1loh ,banollls IhO 8urvlvlng
IpOU80 In Isxod allllo ZOtO lex ralo, and lho rOmalndor Istsxod allho ralo(8) applloablo to IIlo romolndor bonolloloty(los), II YOll ohoono In mako IhO oloollon,
you musl allooh Sohodulo 0 10 a llmoly-lllod lax rsl\un, elong Wllh BohodUlo(nl K ond/or M In otdot 10 ahow Iho appol110nmonl 01 Iho nll.t or similar
nltangomanl bOlWeon Iho surViving 'POURO and 1I1n romalndot bonallclaf'/(Ionl,
7 PA1BOO9 NTF '0670
ClIPV,lgtll PtHml 811llwar. OnlY, 1991 Nlllou, Inll,
.Decedent Confirmation
..
Namll
Social Security No
Dato of Death
. Ellfd. Biery
. 203.16.5936
,. 10/26/97
Description Account Account
Accnunt No. 288639a5 4600074203
Account Typo Checklns . Savlnus
Onto Oponod or Issucd 02/10/92 03/09/93
Dntc closod or MatUrod 12/04/97 ( C ) 12/04/97 ( C )
Dnlo of 1>oolh Pnlnnco . 52,055.48 $5~.15L31
PLUS PLUS PLUS
, 5.28
Dnlc of Donlh Acorucd Int, 5520.80
Joint Owncrs (If nny) None None
Onto of Joint Ownorshlp
special Comments IN/A
,I
-
Dale Prepared I December 24,1997 Prepared bYI Amy L. Haivor
Paaol 2
(Rov 121911)7)
Account
, PLUS
REV-1011ex t (1-q11
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
PILB HOMBBR
OOMMONWeAL TH OP peNNBYLVANIA
INHeRITANoe TAX ReTURN
eelDllNT D oeDP.NT
B8TA'tlIOP
Ella I. aierv
-
21-),!l97-0952
,
orted on BohldUl1 I.
Dible ot dlold t
ITEM
NO,
A, fUNeRAL eXPllNses:
1 StephenS ll'UlleJ'.Cl3. Hale, :me. (see CC1fli of statEmilrtt 1
AMOUNT
DESCRIPTION
5,933.60
e, ADMINISTRATIVE OOSTB:
1, 'porsonll Representsilve'o 00mmlsslol1S
Name ot Personal RopresentsllVO(sl AIme-Mu'ie B. Eshlaran
600111I security Number(s)/e!N No, 01 Personal ReprossnlallVO(S) 173-36-0611
alloet Address 1010 TiveJ;t;on Road
CIIY C Btate I?A 21p 17055
2,700.00
Yesr(O) 00mml8slonpald: 199B
2,700.00
3,500.00
21 . Attorney Poos ~ I Gates & Associates, I? C.
Q, .. Pamily l!Kompllom (II dooodent's address Is not Ihe same as clalmanl's, allsQh oxplana1l0n)
.. clalmanl AIme-Mari.e a. Eshlamn
Slreet Addreaa 1010 Tive):t:.on Road
Olty ~csnu:g 61ale _I?A Zip 17055
Relattonshlp 01 Clalmenl 10 Deoodonl Dl\ughter
130,00
0.00
0.00
405,14
4, . Propate Foe.
~, Aooounlanl" Fee.
Q, Tlll\ Relurn prepa..r'. Fee.
7 'l1le village Inh, family diliner following fu\'lElt'al. (see
statl!l\leltt 1
B IJ:U3SW8I1'P U'lion Cen'etetY Association, :installation of petIl'ane1'It
foundation for tOli:lstone. (see st:ntB1mt 1 .
9 'l1le patriot-NewS, publication of estate riotice. (see tX1i!I of
" staterentl
10 ci1)'tlerlElnd taW. Journal, publicatioo of estate notice. (see CC1fli
of st:.aterent)
120.04
156.04
TOTAL Also onler on IIno 0 Roca 1I1I1,llon
(II more apace Is nelldod, Insort addltlon,lshool. ot Iho ssme .I~e)
'5 704. B2
7 OPA11 NTP \OU\1
CoPVflQIH Forml 8tlttwaf' only, HUH N'loOi In~,
60.00
~STWXLL AND TB~T~~T
~
BIlLA I. BIBRY
I, BL~ I. BIIIIRY, now of 3511 Bouth Leisure World Boulevard,
Silver Bprinq, Montqomery County, Maryland 2~~06, do publish and
deolare this to be my Last Will and Testament, hereby tevokinq
all other prior wills and oodicils mad~ by me.
,IRSTt FamilY Backaround and ADDointment of IIIxecutor.
(A) ram~l" and BackgrOUl1d Xnformation. . J; am a widow, my
husband, JAMBS S. aIIIIRY, SR., havinq already predeoeased. me. My
children are JAMBS S. BIBRY, JR.,MARJ;LYN L. GIBRU~, and ANNB'
MARIIlI B. BSHLIlIMAN. Throuqhout this Will, JAMBS S'. BURY, JR.,
MARILYN L. GIIlIRULA, and ANNIII.MARIB B. BSHLmMAN, will be referred
to ,as "my children". The word "issue" will include my ohildren
as well as my other descendants.
(B) ADDointmen~ Qf Bxeouto~. I appoint as my Exeoutor and
successor Executor (all hereinafter referred to as Executor Or
Executor(s) under this will, the fOllowinq rtamed persons or
corporations to serve without bond and without bei~q required to
account to any Court I
Bxecutotl My dauqhter, ANNB-MARIB B. IIISHLIlIMAN
Successor Illxecutorl My dauqhter, MARILYN L. GImRU~.
SECOND I ru~eral and Last Illness EXDensesl Taxes.
(A) ExtleDSeS ,of Funeral and Last Illness. I direct my
Exeoutor to pay my funeral expenses and the. expenses of my last
illness from my estate.
lB) ,Tues. I direot my Il:'gecutor to pay any and all estate,
inher!tanC:lfa, sucoess.ion, leqaon transfer and other death taxes
'or duties, by whatever name oalled, inoludinq any and all
interest and penalties thereon,' imposed under the 'laws of any
juriEJdiction by reason of my death/ upon or with respeot to arty
and all property inoluded irt my qross estate for the purpose of
"such taxes, whether such property passes under or outside of this
Will, out of my residuary estate, without beinq prorated or
E ,.. A \. .~
...JA.((')
LA'~'W~L~~ ~IS~AN~
'JL~.. .
,.
,
apportioned amonq or charqed i1qainst tije respective devises,
.leqatees, beneUciaries, tranSferees, or other recipients of any
Sijoh property or charqed aqainst any propertypassinq or whioh
may have passed to any of them. The Executor shall not be
entitled to reimbursement for any Portion of any suoh taxes from'
any sijch person.
THIRD., Tana~1 P.r~l ~rQDertr. Except for those items
eXoluded below and those.ft:ems enumerated in the Letter Of
Instruction, I bequeath to my children, J~8 8. BXIR~, JR.,
HARIL~ L. QIBRTJLA, and ANN.'~I8 B. 8SHLIMAN, living att:he
time of my death, all t:aniible personal Propert:y, inOlijding but
not limited to Olothinq, jewelry, heirlcoms, furnit:ure, personal
effects, motor vehioles, and all other similar artioles, which I
own,. .and the insurance thereon, to be divided between them as
they may select in as nearly equal shares as is practical. If'my
children do not survive me by sixty (60) days, I leave such
tan<;Jible personal property to. the issue Of. my ohildren, per
stirpes. If there is any disaqreement as to distribution, I
direot my executors to make sUoh distribution. The decision of
my exeoutors Shllll be final and.. bindinq. Any i terns not seleoted
OJ;' any hems which f/ly..executor oonsi<lers unsuitable for my.
ohildren maYbe distributed or sold in tile sole discretion of my
'eXec;:ut:or and, if sold, the net prooee<ls t:herefrom shall be added
to the residue of my estat:e. Tanqible.personal property Shall
not include I (1) any and all property Used by.me in any ,
business, (2) cash on hand OJ;' on deposit in banks, (3) st:ock or
seCUrities, ,.(4) any tyPe'of evidence of indebtedness, and (~) any
life, health or accidentinllurance Policies. .. .
Notwithstandinq any ot:ijerprovisions in this Artiole THIRP,
I may leave a separate, dated and unsiql1ed Letter Of Instructiql1r
Which ;r shall plaoe 'with my Will, Ool'l.t:aininq (;Ureotions as to the
Ultimate disPosit:ion.of oertdn of the PJ;'operty bElQ\leathed under
this Artiole THIRD, and suoh Letter of Instruction shall
determine the distribution ofsuoh items.
POURTH. ResiduarY Glli4.
"(.II.) I qive". devisaanct bequeath all the rest, residue and
~emaindar ofm~ estate, of every kind and character, real,
,personal andmixad, tanqible and intanqible, and whe~evar 1
sit~ated, includinq any lapsed or renounOed leqaoies'or dav es
E.r.R
LAST WILL .AND TmS~~BNT
gz
1lII1r..A ;. BIIlI\ty
PAGIJ ~
(and inoludinq any property over wllioh I may have a power of
appointment), in equal shares, tg my dauqllterp, ~ILYN L. .
GIIllRULA and ,wN1lI'MARIIll B. IlISHLJDMAW, per stirpesl I?rovided that if
my son, JAMIlIS S.BURY, JR., repays to me or m1' estate .the sUm of
Seventeen Thousand ($17,000.00) pol~ars (oountinq the portion he
has already rep/l.id to me afl of the sic;minq and exeoution of this
my t.ast will and Testament) ,then and in fluoh event my son, J1t.MIlIS
S. BURY, JR., shall be reinstated as a benefioiary under thi$
Article Fourth of my Will. and shall reoeive One-third (1/3) of
the rest, residue and ~emainder of my estate and my dauqhters
shall eaoh reoeive one.third (1/3) of the residue of my estate,
provided further that any share to whioh my son may be entitled
to under this Artiole Fourth shall be reduoed by Seven .Thousand
six Iiundred ($7,600.001 Dollars whioh was an advanoement made to
him on a p.revious.oooaSion. Any distribution to my son, JAMIlIS S.
SIIlIRY, JR., shall.be distributable to him, or if he predeoeases
me, to his ohildren, per stirpes.
(S) ~1~~ibution8 purina Adm~8tra~n. Prior to final
distribution of my estate, the Exeoutor, inlhis disoretion, may
ma~e partial distributionfl to one or more benefioiaries or
Trusts. As a oonsequenoe, the Exeoutorship and any Trusts
created under this Will may exist oont~mporaneouslY. A
distribution may be made sUbjeot to any indebtedness or lillbility
of 'my estate. '
PXP'l'H1 SgeQc1thrift. 'provi,iI!on. No benefioiarY'Shall have
the power to at\t'ioipate, enoumber or transfer his or her intere$t
in the estate in any manner other than by the valid exeroise of a
power of appointment. No part of the estate shall he liable for
o.r oharqed with any debts, oontraots, Uabili ties or torts of a
benefioiary or subjeot to seizure or other prooess by any
or~ditor ofa benefioiary.
SI:X'l'H1 Powsfa of IIIxeoutor.In addition to 'the powers and
duties as may have been qranted elsewhere in this Will, but
subjeot to any limitations $tated elsewhere in this Will, the
Exeoutor shal+ have and exeroise exolusive manaqement and oontrol
of the Estate and shall be vested with the fOllowinq speoifio
powers and disoretion, in addition to the powers as may be
qenerally oonferred from time to time upon him by laWI
(A) In the ,manaqemant, oare and disposition of
r:. f...~
~
~iT WILL AND TBSTAMmNT
QE
~
r~soissiQn or modifioation of ~ny contraot or aqreement
af~eotinq the IIlstate.
(7) To renew any in\'1ebtedneSll, as well as. to
borrow money, and to secure the same by mortqaq;nq,
pledqinq ordonvlilyinq ,any property of the IIlstate,
inoludinq the power to borrow at a reasonable rate of
interest. ' ,
(B) To r~tain and carry on any b1,lsinesa in whioh
the,lIlstate may aoquire an interest, 1:0 aoquire
additional inter~st in any suoh business, to aqree to
,.the liquidation in kind of any oOrPoration in whioh,the
IIlstate may have an interest and to oarry on the
bUsiness thereo~, to join with other owners in
adopti~q 'any form o~ manaqement for any business or
property in whioh the IIlstat~ may haV6 an 'interest, to
beoome or remain a partner, qeneral or limi~ed, in
reqard to any suoh business or property and tohold'the
stock o~other seourities as an investment, and to
employ aqents and confer on them authority to manaqe
and operate .the business, property oroorporation, ,
without liability for the aots of suoh aqent or for any
lOSS, liabili'ty or inde,btedness of s\.\oh business if the
manaqement is selected or retained wil:h reasonable
care. "
(91 To reqister any stook~ bond or other seourity
in the name of a nominee, without the addition of words
indioatinq that such security is held in a fiduoiary
oapaoity, bUt"aoourate reoords shall be maintained
showinq that suoh seourity is a' IIlstate assel: and the
lIliteoutor Shall be responsible fOr the acts of suoh
nominee. .
(D) ,Whenever the Illxeoutor is direoted to' distribute any
, Illst~te assets in fee simple to a person who is then under twenty.
one (21) ,years of aqe, the Exeoutor shalt be authorized to hold
,suoh property in Trust for such person until he/she,beoomes '
twenty,one (21) years of aqe, and in the meantime shaU use suoh
Pllrt of the in,oome and the, prinoipal of the ,Ills tate as the
Illitecu~or may de, em, neoessary to provide for the proper suppor and
education of such person. If such person ShOUld die bore
t; ,r. 8,
~~~ WI~~ AND ~ISTAMBN~
Ql
JIlJ.lr..AJ' Brill. RY
GIll
beoQming twenty-one (21) years of age, the property then
remaining in trust shall be distributed .to t,lle personal
representative of suoh person's estate. ,
(C) In making dist1;'ibutions from the Estate to or for the
benefit of any minor or, other person under a leqal disability,
the E~eoUtor need not require the appointment of a quardian, but,.
shall be authorized to payor deliver the .same to the oustodian
of suoh person, to payor deliver the same to suohperson without
the intervention qf a quardian, to payor doliver the same to a
leqal quardian of suoh person if one ,has already been appointed,
or to use the same for the benefit of suoh person.
(01 In the 'disbursement of the Estate and any division into
separate t.rusts or /1lhares,thelllxeoUtor shall be authoriZed to
make the. distribution and division in money or in kind, or both,
regardless of the basis for income tax purposes' ofahy p1;'operty
distributed or divided in kind;' an~ the distril;lution and division
made and the. values established by the ExeOUtor shall be b~ndinq
and oonclusive on all persons takinq hereunder. The Exeoutor may
in makinq suoh dist1;'ibut!on or division allot undivided interests
in the same propertY to several trusts or shares.
(E) The Executor shall have disoretion todet!'lrmine whether
items should be oharqed or credited to inoome or prino\pal or
allooated between income and .prinoipalas the Exeoutor may deem
equitable and fair .under all. oiroUlllstanoes,inclUdinq the power
to amqrtize or fail to amorti~e any part or all of any'premiUlll or
disoount, to treat any pa1;'t or all of the profit 1;'esultinq from
the maturity or sale of any asset, whether purohased' at a premiUlll
or at a disoount, as inoome or prinoipal or apportion the same
between inoome andprinoipal, to apportion the sales prioe of any
asset between inoome and principal, to treat any dividend or
other distribution of any investment as inoome or prinoipal, or
apportion the same between inoome and prinoipal, to oharqe any
expense aql1ina tinoome or prinoipal or apportion the. sl:!me,' and to
provide Or fail to provide a reasonable reserve aqainst
depreoiation or obsolesoenoe on any assets subjeot to
depreoiation or obsolesoenoe, all as the Exeoutor may reasonably
deem eqUitable and ,Just under all the oiroUlllstanoes.
(F) :J:f at any
assets of any .trust
time the total' fair market value of the
established or to be established hereun 'r is
V-
..E. 1. e
")
. .
"
LA~W w~~~ AND TBSTAMENT
$2l.
JIlLIaA :t. suay
l?,AGB 7
so small that the corporate Trustee's annual fee for
administering the trust would be equal to or less than the
minimum ann~al fee set f.orth in the Trustee's regularly pUblish. ea
fee sohed~le then, in effect, the Trustee in its discretion shall
be authorized to terminate such trust or to deci4e not. to .'
establish such trust, and in such event the property then held in
or to be distributed to such trust sha1l be distributed to the
persons who are then or would be entitled to the inoome of suoh
trust. If the amount of income to be received by such persons is
to be determined in the disoretion of the Trustee, then the
Trustee sha.ll distribute the property among suoh of the pe.rsons
to whom the Trustee is authorized to distribute inoome, and in
suoh proportions, as the Trustee in its discretion shall
determine. "
(0) When.the authority and power under this will is vested
in two (21 or more Executors, the authority and powers are to be
held jointly by the Exeou.tors. A majority of the E~ecutors may
exeroise any authority or power granted under this Will or
granted by law, and may aot under this Will. Any. attempt by one
such Executor to aot under this Will on other than ministerial
acts shall be void. The action of one suoh Exeoutor under this
W~,ll may'be ..validated by a subsequent ratifioation of the aot by
a majority of the Exeoutors.
SBVBNTHI B~9~ts and ~~abt~~ties of Bxecutor.
(A) No bond or other seourity shall be required of any
Exeoutor.
(B) This .instrument always shall be oonstrued in favor of
the validity of any aot or omis.sion' by anyE)(.eoutor, and. any
Exeoutor sha,ll not be liable for any aot or omission exoept ~n
the o~se of gross negligenoe, bad faith or fraud. Speoi~ioallY,
in assessing the propriety of any investment of the estate, 'the
overall performanoe of the entire estate shall be taken into
aocount.
(0) Eaoh Executor shall be entitled to reoeive reasonable
oompensation for servioesaotually rendered to my estate, in an
amount the Exeoutor normally and oustomarily oharges for
performing similar serv.ioes during the time whioh he/she performs
the servioes.
-.f.. ' 1, )3,
, ,
,'WIJ:lW;&I~ AND IJ:llg!r~
Ql
1Ir..I.l\, ;. BX!lRY
RAG. P
, IIXGH'l'Ht ~Clt.ion..' J;n c1etermininq the estate.
'inheritance an~liability relatlnq to my Estate, the
mxe~Utor I s decision as .to all available tax elections shall be
conqlus!ve on all concerned. If' the Illxecutor :loins with my
spouse in filinq income tax returnlf, Qr consentinq'for q;ft tax
purposes tOhavinq qifts made by either of us durinq m)' life
considered as havinq been made one-~alfby eaoh of us. any
result!nq liability sh$ll be borne by my'mstate and my spouse in
suoh proportions as they mayaqree. In accordance with IRC
$eotion' 2632(a) and without reqard to whether a Federal estate
tax return is actua.llY filed, my Executor shall allocate .so much
of the Federal Generation Skippinq Transfer (OST) exemption
amount as will fully exempt any qenerationskippinq transfer
whi.oh .may occur under this Will.
NXNTliI j;lef~n.Wcn. and qlner.a~ provh:l.on.,
(A) ~. Any beneficiary. includinq my spoUse, who
dieswithiii81X'EY(60) days .after my death shall be oonsidered
not, to hl1ve survived me..
(I) TZ'1;8t IItatl. "Trust Estate" means' all assets, however
and wherever.aoqu:l.red, includinq income. I\'tlich, may belonq to.a
Trost at any qiven' time. '
(0) ~. mXcept for discretionary distributions which
may be made unequally amanq a qroup of. persons and distributions
pursuant to a valid exercise of a Power of Appointment, in makinq
a cHstribution to the children of any person. the property to be
distributed shall be divided into as many shares as there are
livinq children of the person and deceased .QhildrenHof the person
Who left children Who are then.livinq, Each livinq child shall
take one share and the share of each deceased ohild shall be
divided amonq histhen.l!vinq desoendants in the same manner. A
posthumo~s child shall be considered as livinq at the death of
his parent.
(D) ~. Unless otherwiSe stated. all referenoes in my
Will to sectIOn and chapter numbers are to those of the Internal
Revenue Code of 19~6, as amendEld, or the cor;respondinq provisions
of any subsequent federal tax laws applicable to my estate. ' ,
(i) pCh,r terms, The useo! any qender
r, I. B
er
~YA L()
"
Inventoly of the real and personal estate of
EJI,LA 1. BIERY,
deoeased
"
1.
Dauphin Depusit Bank & Trust ,Col)lpallY, Checldng Account
1/28863925.
2.
Dauphin Deposit Bank & Trust CompRny, Savings Account
1/4600074203.
3. City of Allentown, Pa., pension check. ,
Total;
~~ .~ :0
It1
r:;r (n,
f,' F
if;
"l
r::>
r "U ;~\
"0(.' .s:-. iJi'
}" ;;+ /....\ -
U1
2,055 76
52,67
COMMONWIAIoTH 01' I'INNSYIoVANIA
COUNTY 01' CUMIIRI.AND
}
"I
Anne-MlIrie.!.... Eshleman
belnll duly sworn' ,. _ aooordlnll to I.w, dopolu .nd I.YI thlt s h. is the EXecutrix
_._ of i h. E1W. of Ella 1. Diery'
lele of _~,..,.J!!!I11~l'!n _T!?~f3hip'.__..._ _~.__ ._, Cumblrl.nd County, P.., d.o....d .nd .h.. thl
within II .n Inventory m.d. by Anne-Made. D. E.~1letnan " .hl !lId ~eoutrix
ollh. Intlre e.t.te of ...Id deo.od'nt, oon.lltlnll of .1I.he plrlo.nal proFl.rty and .r..1 ......, 'MO'P' r..I....t. ouhld.
the Commonw..lth of Pinnlylvanl., end th.t the f1\1urtl oppollte OIoh Item of .h. Inventory rlprl..nt It'. f.lr vllu.
II of .he date of dloedent'I duth.
Sworn
and lublOrlbed before mo,
a...w.. ~ )J~":"'" 4., EJ. 1/, All I> ~ J
a...wl" . Admlnht..I,r
/719 98
I)
Anne-Marie D. Eshleman
1010T1ver.ton Road
Mechanicshur2. PA 17055
Adelro..
u
Cd. af Death
October
- Monlh
1997
Vu.
INSTRUCTIONS
I, An Inventory mult b. flied wlthlnthr.e month I .fter appolntmen' of perlonll repr...nta'lvI.
2. A .uppllmlnt Inventory mUlt be flied within thirty dlYI of dlloovlry of Iddltl~nll 1..lh.
3. AddItIonal Ih..h mlY bl .tteohed Ii to' perlonally or realty
4, S.. ArtloleW, Flduol,rltl Aot of 1949.
1m 1 .
~ ~ I J i
I ! i I
~ir . .J
I" H Do ~
c:r ~ j
~ cJ
-
~ j
J
"0
:3 ~ J
MAKI OHIOK PAYABLI AND RIMXT PAYNINT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CAR~I$LE, PA 17015
OUT ALONGTHX8 LXNI. ~ RITAXN LOWIR PORTXON FOR YOUR RIOORD8 ~
~W: la4".i'll'.A~p.r&l':m..~llVfal""cS'.'i'NAilrft~1Jll'i.i"j[1l.'A'lS.i1R'Al'i''Hii1t"..Ar.1:6'Q~'Il6'I.b'lf...""..... .....
DleA~LoWANel OF DIDUcTxoNe ANb Aeele8HI~T OF TA~ '
18TATI OF BIERY ELLA' I FXLI Ne. 21 97.0982 ACN 101' DATI 10.015.1998
,
TAX RITURN WAal (X I AC(lIPTID Aa rILID
RIIIRVATION OONOIRNXNG FUTURI XNTIRIST. 811 RIVIRe,
APPRAX81D VALUI OF RITURN BASID ONI 'ORIGINAL RETURN
1. R..l I.t.t. (lIohedlll. A I
II. atook. IIl\d lIone1. (aoh.ckll. 81
a. Clo..\~ Held IItook/P.rtner.hip Int.r..t laohedul. Cl
4. Hortg..../Hot.. R.o.lv.bl. (aolledul. 01
I. C.lh/I.11I< bepoalh/Hi,o, P.rlon.l Prop.rt~ (aoll.dul. I)
6. Jointl~ owned Propart~. (aoheckll.'FI
7. Tranlf.rl (aoh.dul. gl
a. Tot.l A...t.
APFnOVID DIDUOTXONI AND IXIMPTIONII
,. Funer.l IMpan.../Ade, cOlt./Hi.o. EMp.nl.' (aollldul. HI ('I
'10. OIbh/Hortll'lI' Li.bUHla,/Li.n. (aoh.dul. 1) 1101 190, op
11. Tot.10lduoHonl (111 1R .A911 Al>
111. NIIt V.lue ofT'M R,turn (12) 58,844.05
la. Ch.ritabl./goV'rnMent.l B.que.tl) Non-.l.ot.d 911a Trult. CBolI.dul. JI Cl11 .00
V.. ",tv.lue of Bat.t.' aullj.ot to T.w ,(4) 58,844.05
NOTII xf.n "........nt ",..:l.III.l.d p\".v:l.aI.lI1Y. 1:I.n...14, ,1S .nd/ar 1', 17 .nd 18 w:l.;Ll
r.fl.at f:l.lll.lr.. tn.t :l.nalude the tot.l .ai' 6lJ.. r.'l:l.lrn. .......dta iI.t..
AII188MINT OF.TAXI
II. Aaount of Lin. 14 .t &pou..l r.t. Ill)
16. A.ount of Line 14 t,wlbl. .t Lineal/Cl," A r.t. (16)
17. AMount of Line 14 t.Mabl. .t COll.t'r.l/Cl... B r.t. (17)
18 .Prlncip.l T'M D\llI
'l'AX ORIJln81
PA VHINT
DATI
/S' -, :J, I ,~,. (1'
BURl AU OF INDIVIDUAL TAMEa
INHE~ITAMC~ TAK OIVI'IOH
DEPT. JODIDI
HI~~I'.U~O, PI 171'0"0601
oeMMONWIALTH OF PINN8VLVANIA
DIPARTMINT OF RIVINUI
. ,
c.....
NOTICE OF INHBRITANCE TAX
APPRAIIBHINT, ALLDWANCB DR DIaALLOWAHCB
OF DIDUCTIONI AND AalEIBHBNT OF TAM
LOWELL R GATES ESQ
SUlTE 100
1015 MUMMA RD
LEMOYNE PA 17045
DATI
18TATI OF
IIATI OF IIIATH
, FILl NUMBIR
COUNTY
ACN
10.08.1998
BIERY
10-26-1997
21 97-0952
CUMBERLAND
101
AID""t R"1 Hall
( ) CHANGID
(11
121
Oil
(41
(II
161
(71
.00
.00
.00
. DO
&4i738.88
.00
.00
cal
18,704.82
,DO )( ,DO.
58,844,05 X ,06.
, .,00 )( .lB.
llal
ReeBlpT
HUNBeR
, DIacoUIIT I +l
INTIReaT/peN PAID C-I
AHOUNT PAID
TOTAL TAX CRIDXT
8ALANOI OF TAX DUI
INTIRIIT AND ~.N.
TOTAL DUI
-
IlNl4fU",'U'.'"
ELLA
I
HOTe. To ,in.ur. ProPer
or*dit, to >>our,aooo,,"t.
....it t/ll UI>...r portion
of thh for. "ith ~our
t'M ji.>>..ht,
&4.738.88
,DO
2.SS0,64
.00
2,550.64
2,SSO,64
.00
.00
.00
. IF PAID AFTIR DATB ~NDICATED, aeE REVeRaE
POR CALCULATION OF ADDITIONAL INTBReaT,
I IF TOTAL DUB Ia LlaB THAN '1, NO PAYHINT Ie ReQUIRED.
IF TOTAL DUE IS RBFLECtED Aa A "CREDIT" ICR) J YOU HAV aE DUE
A REFUND. BEE RBVIRBE aloe OF THIB FO"" FOR INaTRUCTIONS.)
RI!8IRYATlOltl
POIlfIOtllOl'
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11,.
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11'. or fqr ~..i'" the COMOf1We.lth htr.b~ .Mpr...tv r...rvII the rlltht to Ippnh, end ...... tren,'.r JnhlrttMOI T'M"
It thl ~"'fUl Cl'.. . (ooUlttrlll nt. Qf1 1N1" ,uoh future Int.r..t.
TCI"u1fUl thl r,qulr..."t. of Station Ul\O nf thl InherUano. IMld B.t,t. TIM Aot, Aot 21 of 1995. (7a P.'.
".Uon 'I~O),
OIt,ah the top portion of thl. Hotlol end .ubllt with vaur p.~.nt to thl R.gl.t.r of NIIII printed '" thl river.. .Ide.
..H.... OhIo!< .r ..no. .rdor Pllobl. I., RIGIBTIR OP MULl, ADIHT
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./ lho R.sl.l.r .f Will., on. .f Ih. ,S R'v.nua OI.lrl.1 Of/I.... .r b. o.lllng lho .paol.1 t~.hour
,".~rlnA ,.rYla. ~r. for for.. ord.rlngl In P,"".~IY.nl. 1.100-161-2.1" out. Ide P.nn.~lvlO" end
wllhln 1...1 Harrl.bUra .,.. (1111 111.1094, TOOl 11111 11t-tt.2 lH..rlnu lap.lr.d Onl~).
AnY p.rty In Int.r..t not ..tllfl.d Nlth thl .ppr.I....nt; .1IoN.ne. or dl.illoNInG. of dtduotlon., or .......-nt
of tlM (Inoludlnt dlsoount or Int.r..t) .. .h~, on thl. Hotloo .utt obJ.ot Nlthln .IMty (60) d'~1 ofr,ollpt of
thto HotS.. b~l
nt'rltt'" prot..t to the PA'bttp.rtllnt of A~v.nu., Bo.rd of App"lt, P.pt. .11021, H.rrhburl, PA 17UI-101.l, OR
-..l.otlon to hlvl thl ..tt.r d.t.r.ln.d .t ludlt of the looount of thl per,onal rtpr...nt.tlv., OR
.-"ptll to tht Orphtnl' Court.
AIIl4IN
lITRAnYl! ..
C~ICTION'I f.otual .rror' dl.cov,r.d on thl. .....~..nt .hould be .ddr....d In wrltlN' tOI PA D.p.r,..nt af R.venut,
aur... ./ Individual T..... ATTN. P..I ........nl R.vl.. Unit. napl. t1D601, H.rrl.bura. PA 111tl-0101
Phone (117) 167-'101. ... P8" & of the booklut "tn.truotlon. for Inh.rlt.noe T'N R.turn for. R..Jdtnt
btoedtnt" tRBY-U01) for In 'Npl,""Uon of .dtUnlltratlv.IY oorr.at.bl' 'rrorl,
DIICOUlfTI If ....~ tIM'M It paid within thr., (5) cII.ndar lonth. Ift'r the d,cld,nt', d'lth, It flvl ptro.nt (I'" dlnount of
tho I.. p.ld I. .11...d, '
_(TY,
IWlI1IllST.
Ttte lIX t.M ..,.tty non-p.r.tlo/Pltlon p.ne1ty It ODIIPuttd on thl tot.l of the tlM ....1I1ter."t .......d, Met not
p.l~ ..f.r. Janu.r~ II. 1996, no flr.1 do. .fl.r Ih. end .f lho I.. .....I~ porlod. Thl. non-p.rtl.lpallon
pen,Uy .. .pp..l...l. In the' IIH .ann'r end In the thl .... tlu plrJod .. ~oU WOUld .111 thl tlM and Int.r..t
thlt hi. been ......~ II IncUo.t~d on thll noticI. '
Intor..t, to .hlrtld ..sllmlnu with 11"1 d.~ .f dolln.......... .r nino ('I ..nlh. and .... III d.~ fr.. lho dlt. .f
dI.th, to thl dlt. of Plvtent. ll.I' whioh blo... d.ll'~tnt b.for.Jtnutr~ 1, 1982 bllr Int.r.I' It thl rlt. of
.1M 16X) perotnt par .annut a.loullttd at . dillY rlta of .000164. All tIM" whloh blo... dlll~t an IOd .ft'r
JihUlry 1, 19'2 Mill bl.r 1nt.~..t at . rat. whloh will v.ry froa a.l.ndar ~e'r to altlndlr V'lr with thMt rite
InAOUnOtd by thl PA DIp.rteent of Rey.nut, ThI Ippl1otbl. lnt.r..t rat.. for 191' through 19'. .rl'
'Wi: lntlr..t R.t, D.1I~ Inter..t ~.ator XiII' Iqt.rllt A.t. D.llv tnt.re.t Faator
I9It eox .IOOMI 1911 'X .IObt~1
I9IS 16X , 0D0~S6 1911.1991 UX .000501
1964 IlX .000501 199t 'X . 000t~1
1911 UX .000116 1995-199~ 7X ,000192
1966 lOX .000t74 1995-I991 'X ,000247
.-tnt.r..t 1. ollnulatld I. foliUM.'
IHTBRBBT . BALAHaB OP TAM UNPAID M HUHBIR DP DAYS DILIHQUIHT M DAILY INTIRBBT PACTOR
..An. Noll.. I..u.d Ifl.r lho I.. ....... dlllnquanl .111 r.fl..1 an Inl.r..t ..loul_llon I. fl/t..n 1111 d.~.
,beYond thl dlt. of thl 1.....IInt. If ~.v..nt 1. .tdI Iftlr thl Int.r..t oOlput.tlon dlt. lhoWn on thl
HatlOll addltlontl Intlr..t 1U1~ be o.la~l.t'd.