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HomeMy WebLinkAbout80-00775 ..': ~' . y,";' , ,: ~' .r; t. ,.,' k ~.' -.' ;, - ,- :.'::j:W~';; ;~;'>r;;~; ,:;.l~:, "' ,'. ....: ^~, .,~. ..... ;":1,,' .... "1';" .:/~:.: ': ~I~P.' ,,-;<<:\:. -~- , 'I .~ .', ,.:.-. <l; ~ l>< \,l/) ~ i=l ". .. 'r-- '., .' .. r- . .' ",.. Il:: <Il ~ ~ ~ cr, ~ ,--. tIJ tJ .... " 0' .cO - I 0 - ;',.J;' N !-' 2 'r ~ .' . .:! ~ , 0 ", ".~ Lt1 '. .. ", ",' ,. ':f "'.. --"f'.' -,',"" :,.~',~ ,. ~'. ~.-" ~ ." .. ., ,,'. ,'.:/., '"., ",:.,', ,':.,' ',.:: .' No. il-80 PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY '-,..-"Jr' ~ (,-' In the Estate of S L~ e.- K D'-j e r , deceased. To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania. petltlonerJ8f1s (are) the execut <'> :- named In the Last Will and Testament of s,-,€.. Q D'-jer dated Jo-vuL<().r~ (S 1'1 'iru Decedent was a citizen of the United States and a resident of C 0.1_ r 1.\ : \( Te..""I.ip (Borough), Cumberland County, Commonwealth of Pennsylvania. Decedent died on I'Y\ 00 J (\ '( the /0 day of I'U (, U A.D. 19l.U, In the County of ~''IIJ ~ II c, ":. ,StatEl_ of II 6- at the age of '7 D years. Decedent.fta&.(has notl been married and has (has not) had chlldrefl born to-hlm (her) since the ex. ecutlon of the above described Will. !i Decedent was possessed of personal property to the value of I 3 0 I i,O D and of real estate to the value of (IL! L) ,,J e ) as near as can be ascertained; said real estate situated as follows (V I fJ.. Therefore, your petltioner(s) respectfully apply(les) for the probate of the said Last Will and Testa. ment and for Letters Testamentary theron. Dated Doe"- e ~ 10 ~ r I U 19'( Q Name and address of Petltloner(s) .. /{;'~~4/"'~ t2ft1/ ~ ~v.w(' \ ~ 0 '1 ~ r J .1 r\) .) S ~ "" S -\ reo< t C ()- ~p t-l " 1\ P 0. no I COMMONWEALTH OF PENNSYLVANIA l COUNTY OF CUMBERLAND ~ ss C K'~ ,'<'1.,-,< 4 t- 0'( e r named In above application, being duly S '-L).;c. r ^-.l statements set forth In this petition are true to the best of S <.0':> r,J and subscribed before ac.cording to law say(s) that the k, " knowledge and belief. December 4/.~'L) _ 7~eg,ster A U I~ ~ c.;~ . B '" 'I- , f 12, 1980 ~~v:Ttf Ill(W p"" IJ,<;' lA \,.)C\, 1110 'i( me, {iJ~(l.. I C> 19 "0-0 117/1,. r!. L('t ~o.....v,^~ ~ (~ 'If) Filed: Attorney ~ C;<I-~ - '77~ /1- 1'-,7 - '^ ,,' , .' .' IDast Will anb ID~stam2nt OF SUE R. DYER I, SUE R. DYER, of Camp Hill, Cumberland County, Pennsyl- vania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all \9ills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM IV of this Will, as an expense and cost of administra- tion of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. In the absolute discretion of my Executor, such taxes may be paid immediately or may be postponed on future or remainder interests until the time possession thereof accrues to the bene- ficiaries. ITEM II: I direct my Executor to pay the expenses of my last illness and funeral expenses from the property passing under this Will as an expense and cost of administration of my estate. ITEM III: If I predecease my husband, C. KENNETH DYER, I give and bequeath to him absolutely and in fee simple all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and o /) C') ,Y;A>~ / r:'I'JO 0]., " , , 0, .,' " all other articles of household or personal use or adornment and all policies of insurance ther.eon. If I do not predecease my said husband, I make said bequest to my children living at the time of my death, to be divided among them as they shall agree. Should there be no agreement, such property shall be divided among them by my Executor in as nearly equal portions as is deemed practical in the sole discretion of my Executor, having due regard to the personal preferences of such children. ITE~I IV: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, to C. KENNETH DYER, Camp Hill, Pennsylvania, as Trustee (hereinafter referred to as "Trustee"), IN TRUST NEVERTHELESS, for the following uses and purposes: (a) The Trustee shall pay the net income arising from the principal of this Trust in quarterly install- ments to my husband, C. KENNETH DYER, during his life- time. (b) During the lifetime of my said husband, the Trustee shall pay to or for the benefit of my said husband so much of the principal of this Trust as may be necessary, in the sole discretion of the Trustee for the proper support, maintenance and medical care of my said husband. (c) Upon the death of my said husband, the Trustee shall convey and pay over all of the remaining assets, to one or all, or less than all of my issue (and for the Page 2 /~fe;tQ c.....-4 ..) { ..~, ,-. .. .' " . " purpose hereof, an adopted child shall be considered to be the child of the adopting parent), in such amounts or proportions, and in such lawful interest or estates, whether absolutely or in trust, as my husband may have directed, either by instrument filed with the Trustee during his lifetime, exercising this Power of Appoint- ment, or by his Last Will and Testament. In no event may said Power of Appointment be exercised in favor of my said husband, my said husband's estate or the creditors of either. (d) If the aforesaid power of Appointment is for any reason not validly exercised by my said husband in whole or in part during his lifetime or in his Last will and Testament, then upon the death of my said husband, or upon my death if he predeceases me, the then remain- ing assets not validly appointed shall be divided into two (2) equal shares, one of which shall be held in trust for my daughter, CAROL CARLSON, and the other of which shall be held in trust for my daughter, SUSANNE STANLEY, as hereinafter provided. ITEM V: The following provisions shall apply to the Trust established for my daughter, CAROL CARLSON: (a) DUring the lifetime of my said daughter, the Trustee shall pay to or for the benefit of my said daughter all of the income of this Trust and so much of the principal of this Trust as may be necessary, in the sole discretion of the Trustee for the proper support, ;, n f-: Ml/;/Y-- Page 3 .... '., . . . , maintenance, medical care and college or higher educa- tion of my said daughter and her dependent children. (b) My said daughter shall have the noncumulative right to withdraw FIVE THOUSAND ($5,000.00) DOLLARS from the principal of this Trust during each taxable year during which she is then entitled to receive income. If she is living on the last day of such year, she shall have the right to also withdraw an amount equal to five (5%) percent of the net market value of the principal on such last day less the amount of such FIVE THOUSAND ($5,000.00) DOLLARS previously withdrc"m during the taxable year. Payment shall be made within thirty (30) days of the close of the taxable year, less any Trustee's commission applicable thereto. This right shall be noncumulative and may be exercised only in writing delivered to the Trustee within thirty (30) days prior to the last day of such taxable year. (c) Upon the death of my said daughter, the Trustee shall convey and pay over all of the remaining assets, to one or all, or less than all of my said daughter's spouse, issue or other members of my said daughter's family by blood or marriage (and for the purpose hereof, an adopted child shall be considered to be the child of the adopting parent), in such amounts or proportions, and in such lawful interest or estates, whether absolutely or in trust, as my said daughter may have directed, either by instrument filed with the Trustee during her lifetime, exercising this Power of Appointment, or by her Last will and Testament. Page 4 /fl/J 573 .' .... ',' In no event may said Power of Appointment be exercised in favor of my said daughter, my said daugh- ter's estate or the creditors of either. (d) If this Power of Appointment is for any reason not validly exercised by my said daughter in whole or in part during her lifetime or in her Last Will and Testa- ment, then upon the death of my said daughter, or upon the death of the survivor of my wife and me if my said daughter predeceases either my wife or me, the Trustee shall continue to hold the assets not validly appointed in trust and shall pay the net income of the Trust to her husband, DON R. CARLSON, during his lifetime, if he was married to her and living with her at the time of my daughter's death. (e) Upon the death of the survivor of my said daughter and her husband, the balance of the principal not validly appointed shall be divided into as many equal parts as there are then living children of my said daughter and then deceased children of my said daughter represented by then living issue. One of said shares shall be paid to each living child, and one of said shares shall be paid to the then living issue of each deceased child, per stirpes. (f) In the event that any such child or issue of a deceased child is then under the age of twenty-five (25) years, the share of said beneficiary shall be held by the Trustee, IN TRUST NEVERTHELESS, to pay to or for the benefit of said beneficiary so much of the income and principal of said share as is deemed proper in the Page 5 A'iY t:'.-,,, ..) '':.~ .... discretion of the Trustee for the proper support, maintenance, welfare, medical care and education of the beneficiary. The balance of the principal and any accumulated income shall be paid to said child or issue of a deceased child upon attaining the age of twenty- five (25) years, absolutely and in fee simple. ITEM VI: The following provisions shall apply to the Trust established for my daughter, SUSANNE STANLEY: (a) During the lifetime of my said daughter, the Trustee shall pay to or for the benefit of my said daughter all of the income of this Trust and so much of the principal of this Trust as may be necessary, in the sole discretion of the Trustee for the proper support, maintenance, medical care and college or higher educa- tion of my said daughter and her dependent children. (b) My said daughter shall have the noncumulative right to withdraw FIVE THOUSAND ($5,000.00) DOLLARS from the principal of this Trust during each taxable year during which she is then entitled to receive income. If she is living on the last day of such year, she shall have the right to also withdraw an amount equal to five (5%) percent of the net market value of the principal on such last day less the amount of such FIVE THOUSAND ($5,000.00) DOLLARS previously withdrawn during the taxable year. Payment shall be made wi thin thirty (30) days of the close of the taxable year, less any Trustee's commission applicable thereto. This right shall be noncumulative and may be exercised only in writing Page 6 , I /i /./ \/ ../1 . ;;1 ' , .... ,"t (e) Upon the death of the survivor of my said daughter and her husband, the balance of the principal not validly appointed shall be divided into as many equal parts as there are then livi.ng children of my said daughter and then deceased children of my said daughter represented by then living issue. One of said shares shall be paid to each living child, and one of said shares shall be paid to the then living issue of each deceased child, per stirpes. (f) In the event that any such child or issue of a deceased child is then under the age of twenty-five (25) years, the share of said beneficiary shall be held by the Trustee, IN TRUST NEVERTHELESS, to pay to or for the benefit of said beneficiary so much of the income and principal of said share as is deemed proper in the discretion of the Trustee for the proper support, maintenance, welfare, medical care and education of the beneficiary. The balance of the principal and any accumulated income shall be paid to said child or issue of a deceased child upon attaining the age of twenty- five (25) years, absolutely and in fee simple. have the noncumulative right to withdraw FIVE THOUSAND ($5,000.00) DOLLARS from the principal of the Trusts established under ITEM V ITEM VII: My husband, C. KENNETH DYER, shall and VI of this Will each taxable year during which he is then entitled to receive income. If he is living on the last day of such year, he shall also have the right to withdraw an amount equal to Five (5%) percent of the net market value of the principal on such last day less the amount of such FIVE THOUSAND ($5,000.00) DOLLARS previously withdrawn during the taxable year. Payment J{Y" /1/ /1'" 611/' -, Page 8 '. " shall he made within thirty (30) days of the close of the taxable year, less any Trustee's commission payable with respect thereto. This right of withdrawal shall also be noncumulative and may be exercised only in writing delivered to the Trustee within thirty (30) days prior to the last day of such taxable year. ITEM VIII: No part of the income or principal of the property held under any Trust created by this will shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and the principal to the parties herein desig- nated, as their interests may appear, without regard to any attempt- ed anticipation, pledging or assignment by any beneficiary under a Trust, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM IX: In the settlement of my estate and during the continuance of the foregoing Trusts, my Executor and my Trustee shall possess, among others, the following powers: (a) To retain any investments I may have at my death, including specifically those consisting of stock of any bank even if I have named such bank as my Executor herein, so long as my Executor or Trustee may deem it advisable to my estate so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real eRtate mortgages or other securities or in such other property, real or personal, as they shall deem wise, without being restricted to so-called Page 9 /J)~f) necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in my Will. (e) To mortgage real estate, and to make leases of real estate. (f) To borrow money from any party, including the Executor or Trustee, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate therefor. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate or a Trust. (hI To vote any shares of stock which form a part of the estate or Trust, and to otherwise exercise all the powers incident to the ownership of such stock. (i) In the discretion of my Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the estate. (j) To do all other acts in their judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the estate or Trust. !' Page 11 p?/J ..:' .. .t " < (b) To the Legal Guardian or Conservator of such beneficiary ; (c) To a relative of such beneficiary, to be expended by such relative for the benefit of such beneficiary; or (d) By itself expending same for the benefit of said beneficiary. ITEM XI: In the event that there should be established in the Last Will and Testament of my husband, C. KENNETH DYER, Trusts similar to the Trusts herein established for the benefit of my children and their issue, the Trustee of each of said Trusts created in this Will shall have the right of merging it with the similar Trust for the same beneficiaries created in his Will, and operating each of said merged Trusts as a single Trust. ITEM XII: Any person, other than my husband, who shall have died at the same time as I shall have, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased me. If my husband and I die at the same time, or in a common disaster, or under such circumstances that it is difficult or impossible to determine who died first, my husband shall be deemed to have survived me. Any person (other than myself) who shall have died at the same time as any then recipient of income or in a common disaster with such beneficiary, or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased such beneficiary . ~t;9- Page 13 ..' , ITEM XIII: If at any time any minor child shall be entitled to receive any assets hereunder, COMMONWEALTH NATIONAL BANK shall act as Guardian of the assets payable to such child. Such Guardian may receive and administer all assets author- ized by law, and shall have full authority to use such funds in any manner it shall deem advisable for the best interests of such child. Said Guardian shall have all the rights and privileges as to the Guardianship(s) and its assets as are herein granted to the Trustee and Executor as to the Trusts and my estate and the assets therein. ITEM XIV: I nominate, constitute and appoint my husband, C. KENNETH DYER, to be my Executor. In the event of his death or inability or refusal to serve, I nominate, constitute and appoint COMMONWEALTH NATIONAL BANK to be my Executor and Trustee. My Executor, Trustee and Guardian shall not be required to give any bond or bonds. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding thirteen (13) pages, at the end of each page of which I have also set my initials for greater security and better identification this B i"A", day of ~tUuUti{ ;} , 19 ~O /, ,~(r~ /it'? I SUE rJl'-f-i?jV R. D:q:R (SEAL) We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first abOVe written, and we certify that at the time of the .,' .'. execution thereof, the said Testatrix was of sound and disposing mind and memory. l," , i -J .);' ~. t. , . t;',,- ;/(SEAL) / Residing at 'c.f /i! I,' ,. .,-' /1!~/i' . I / I~-. - . 1_, , It'. ," ~l,"-."C (j<" r L,( .. . I ....1 I ,~ ,,,I,, ., -z.. ~ .-t~.../J.~J (SEAL) Residing at I;~I Jx",,'. .-f'd A,..~iv..., ~,,;..i~,"., .,~.., .J )..'\J"\('" (......... \.-1 , ..,-.Q.... (SEAL) Residing at "-5:;'-' Vh....L~e.r.., ( ~'7 ~6__' p,,- 17Cn.1 5,;)<- ,.,,! ~ ~ r \&l l!l c ~.~ ~ iii ~ " gl c ~ Cl 0 ~ i>< 0 Z 0 . ~ ~ ~ ~ ~ ell ~ ;.J g5 \&l !< ~ E~z ') Ul ~ffi z .. ~ \!j . .I:C) 0: .. a: \&l j 0: m ~ ~ :I: a: III ~ , ~ .~ ,. " OATH 0.. PERSONAl. REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of ! Cumberland, personally came C t! <? ,'\1 ,u ( I L... U Lf t' r ( who, being duly S w 0 r N ,do e '" depose and say that as F v.. t? "-'-'- ~ r of the last Will and Testament or S L, o? R- ,0 '1 e r deceased VI e.. will well and lruly administer the goods and chattels, rights and credits of said deceased according to law. And also will diligently comply with the provisions of the law relating to Transfer I,nher,ces. 5woriJ and subscribed before me. Dece,,,"',,r 10 A.D" 19 'g-Q . --'4"'- - ~ / ?1 ,4:.~ Register :..; 0: : III <Xl: :'" Cl :~ ~\ :Ql :0 '1': u.. <Xl: 0 od *'1 L':l !;ll ...: {'- .-I Ql g N: f' .-I ~ M: p:; - '. - 0: " - .~ 3: rg ::: 8: u: rill W: lil = 0: ,~ ." 01 0 ~ 1'-: co 0 m: ... 'iF: . Z 0 - " N $ ~ ~ 11 .5 ." - ~ = '" .~ rJl Po. ~ ~ '" DECREE Be it remembered that pn the~2 ~h day of December A 80 , .D.,19_, there was probated and recorded the last Will and Testament of Sue R. Dyer late of Camp nill , Cumberland County, Pennsylvania, Deceased. Letters Testamentary were granted to C. Kenneth Dyer [--('1 C ,-):".\--' ~ ~ (tt t. _ ~;J ~ Register Witness my hand and official seal the day and year aforesaid. '~-/"'_,l/ REv-44!.f EX+ (3.80) cOMMOHW.;!AL.TH OF PENHS,(LVAI~lA DEPARTMENT DF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT AFFIDAVIT OF FIDUCIARY (In.tructlons on Royo... Sldo) * Estate of Sue R. Dyer Do t~ 01 Deo lh 11/10/80 187-01-0792 LDst Address _?l...N.Erth -.-!~ 5th Street Social Security No. Camp Hill, PA. 17011 Bureau File No. (('11'l'1 {STATEI (ZIP) County File No. __?/'-.J~' - //..s- 1. Decedent died: ( ) Intestate (without a will) (x ) Testate (leaving a last will--capy attached) 2. Is the filing 01 a Federal Estote Tox Return required lor this estute? Yes_ No 3. ( x) Executor/Executrix ) Administrator/Administratrix X -:--. 01 ..-, ~ ",,'" . . ~ ",'" ..., ~g " cn:O , ";.) --10 -, ,-flm :.'")D ::> ~_::o ,--., ...-11 "':n ::"r1 ,Q ',. Address C. Kenneth Dyer 22 North 25th Street Name Camp Hill, PA. 17011 (CITY) (STATE) (ZIP) 4, All CDrrespondence should be moiled to ( x) Attorney ( ) Fiduciary. 5. If an attorney is representing the estate, indicate: Address James A. Ulsh, ---Shearer, Mette P. O. Box 729 Harrisburg, PA. 17108 (CITY) (STATE) (ZIP) Esquire & Woodside Nome I , I I \ I i I \ CCNB 1-€-aftlt3 I , List all sole deposit boxes reg.istered in the decedent's individual nome, or jointly with, or as on agent or deputy of another, or in decedent's individual nome with right of access by onotner os agent or deputy. Include the nome and address 01 the bonk or other institution where the safe deposit box is located, the name (s) in which the box is registered and the relationship 01 the joint holders to the decedent. NAME AND ADDRESS DF BANX DR OTHER INSTITUTION IN WHICH DECEDENT MAINTAINED A SAFE DEPOSIT BOX NAME OR NAMES IN WHICH SAF~ DEPOSIT BOX ;S REGISTERED RELATIONSHIP OF JOINT HOLDERS TO OECEDENT Bank, N.A. nill, r . C. Kenneth and Sue R. husband Under penalties 01 perjury, I declare that I hove examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete. ~ A/ ,/i J 2/10/81 . "', I\:___.~/--'%'^ AI//;r'A'/ -sfGNA'-rURE OF FIDUCIARY / DATE PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the follnv,'ing persons shall prepare and file a return: a. The personal represent~tive of the estate 01 the decedent as to propelty of the decedent administered by him and such additional property which is or may be subjeclto lilhelit:lI1ce Tax of which he/she shall have or acquire knowledge; b. The transferee of property upon the transfer of which Inheritance Tox is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no scpamte leturn need be made by the transferee of property included in the return of a pelson31 representative. 2. PLACE FOR FILING The return is to be filed in duplicate with Ule Register of Wills of UlO county wherein the decedent resided, 3; TIME FOR FILING The return is due nine montlls after the decedent's death, unless an extension for filing has been applied for and granted by the Secretary of Revenue within the nine-month period, 4. FAILURE TO FILE RETURN Section 7910f the 1961 Statute provides that"" .any person who willfully fails to file a return or other report required of him. . .shall be personally liable, . ,to a penalty of 25% of the tax ultimately found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daughter.in.law and at the rate of 15% as to all others. 6, PAYMENT OF TAX The tax assessed on the transfer of property reported in the return is due 9 months alter the decedent's death. Interest at the rate of 6% per annum accrues thereafter until payment is made, All payments received are first applied to any interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED, All checks should be made payable to tlle Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue, 7, FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for against allY real property in the decedent's estate or against any property belonging to a transferee liable for the tax, 8. FILING OF FALSE RETURN Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the 1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or both, REV.451 (l.80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEOENT Estate of ITEM NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 I 22 , 23 ! , \ 24 25 I i 26 I I I I I ! i , I , i I I i j SCHEDULE "B" PERSONAL PROPERTY (Instructions on Reverse Side) Sue R. Dyer DESCRIPTION UNIT VALUE State capital Savings Association Account No. 002-20-13489 Principal $6,258.77 Interest as of did 170.47 CCNB Bank, N.A. - tax exempt trust Account No. 310543-5 Citicorp travelers checks InterCapita1 Liquid Asset Fund, Inc.'fSC1,13l1i. I.e'il 625.193 shares AT&T common stock ~9.1~~5 100 shares Baltimore Gas & Electric ~0.1875 600 shares Chemtree 1.75 80.814 shares, Conoco 2 3/4 dividend .55 per share (record) 120 shares Duquesne Light 222.18 shares Enserch ex-dividend .43 per share 305 shares Gulf Oi.1 dividend 190.62 125 shares Hershey Foods 60 shares Internorth 100 shares Interpace 425.99 shares PP&L 200 shares Textron 50.816 shares UGI common stock 100 shares UGI $2.75 preferred 200 shares Westinghouse Electric dividend 70.00 (record) 150 shares PPG Industries dividend .54 per share (record) 150 shares Western Bancorporation ~9.0625 110 shares Lone Star Industries J~7J7$( 6.8125) 5 units Dean Witter Reynolds Tax Exempt Trust Series (Twenty--third) Jewelry, furs and personal effects Connecticut General Life Insurance Policy No. 488928 (cash value) Connecticut General Life Insurance Policy No. 713313 (cash value) (NOS. 25 and 26 WERE ON LIFE OF DECEDENT'S HUSBAND) L3.1875 q8.0625 'Ill. 4175 3.25 j,f;J.s, 6. 125) 3.3125 1'-7.25 ~7.5625 31.I).Si~0 5/5) '::s 1/4 '8.75 6.3125 ESTIMATED MARKET VALUE 6,429.24 17,586.94 400.00 4,525.92, 60,736.00) 2,018.75 1,050.00 5,071.08 44.45 1,582.50 10,774.07 0-2,629. 2~1 190.62 2,906.25 (2,167.50) 2,331.25 7,348.33 5,512.50 6,556.24) 2,325.00 5,750.00 70.00 5,446.88 81. 00 4,359.38.. (4,049.38/ 698.00 2,825.00 3,344.51 6,113.45 '*' DEPARTMENT VALUATION (OFFICIAL USE ONL YJ .1075'1, /p y 14 ~ 3 j, 'f-'f !l,11S: I.s-.YI. to s' )9 ~-o3,/o3 TOTAL THIS P,o,GE 1149, 923 5J).LL~ f J.r;: {):J J ~ I \~ ( STAlE CAPITAL SAVINGS ASSOCIATION ED December 24,1980 DATE: Sue R. Dyer DECEDENT: D.O.D.- 11-10-80 James A. u1sh Attorney at Law P.O. BOX 729 Harrisburg, Pa. 17108 * 004. 20_ 13489 PJl..!J\.."lCE AS OF DATE OF. DEATH $ ACCRUED INTEREST DATE OF DEATH VALUE $ DATE ESTABLISHED MATURITY DATE ACCOUNT TITLE Sue R. Dyer 6,258.77 176.41 6,4~3.~4 *---- BALANCE AS OF DATE OF DEATH $ ACCRUED INTEREST DATE OF DEATH VALUE $ DATE ESTABLISHED MATURITY DATE TEE PENALTY ON PREMATURE \UTHDRMIALS OF TERl"1 INVESTl-1ENTS IS WAIVED PRIOR TO TEE INVESTMENTS RENEWAL DATE. TO ACT UPON ACCOmlTS HELD IN &~ ESTATE WE REQUIRE A SHORT CERTIFICATE OF CURRE~"T DATE; A DEATH CERTIFICATE ON JOINTLY HELD ACCOUNTS. CONTACT US, FOR ANY FURTHER INFORlolATION"o , __: . V' BY: /f:.lh!-7~<"';' /;/;~/ c.,../ , //' . /j -d I /"''::.......;A--:?t..( 7t..,:'.'177" ~v.) t.J:2,-.:;o"..l /' / .." . .'.. . ,.,- .~~'''J.,~;c_'c.-c:.c.c.,.. .... .-/ a s ~~ "IJIII~ <c; ~l'\" 108.114 ~JORTH SECOND STREET. PO BOX 1861, HARRISBURG. PENNSYLV,\NlA 17105(717) 236.8252 FSLlC --.---- ...--..... , I ,., QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any tmnsfer of any material part of his estate without receiving valuable and ade~uate consideration? (Answer "Yes" or "No".) no 2, Did decedent, within two years of death, tmnsfer property from himself! herself to himsel f/hersel f and another party or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) ~ 3. lithe answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following information: a. Age of decedent at time of transfer. b. Copy of death certificate. c, Affidavit by the attending physician indicating the state of decedent's health at time of transfer. d. All other information supporting nontaxabilily of transfer. 4, Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) no a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject to his/her power of disposition? (Answer "Yes" or "No".) no b. What was the transferee's age at time of decedent's death? 5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her death: a, The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) no b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) no 6. II the answer to five b. above is "Yes," state whether the right was reserved in decedent alone or others. 7. Did decedent in hiS/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No".) no 8. Did decedent, at any time, transfer property, the broeficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Yes" or "No".) no 9. If the answer to eight above is "Yes," was the power to aller, amend or revoke the interest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Yes" or "No".) no .n......,..... ,~ . . . INSTRUCTIONS FOR COMPLETING SCHEDULE "e" . . ' Schedule "e" must Include all property, real and personal, owned by the decedent jointly with another perty or parties es joint tenents with right of survivorship. Both tangible and intangible property are to be included. List real estate first, 1. Describe all real property as Indicated in the Instructions for Schedule "A", Describe all personal property as indicated in the Instructions for Schedule "B", Include the name, address and relationship to the decedent of the co.owner (sl and the date the joint ownership was established, 2. Indicate the total market value of the jointly owned property. 3, Indicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. r '" 0 n ;J.o '" > ~ z )- 0 0 v "1 0 , Cl n c: v ..., z ,.. z r i t'1 t'1 ;r: Z >: 0 - !=' r I Z ;;;l ~ Z t'1 .-; t'1 ..., \ p p .-; -< Vl t'1 tn Z 0 'J) C .-; - 0 ." '. ;>:: ~ > 0 \. .., ." 0 ." - I z Q )- r c: tn t'1 0 Z -< -<: :< ~ t'1 t'1 > )- ;;l ;;l REV.414 axt tHOl INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) m Original o Supplemental o Remainder File Number 21-80-0775 Date of Death Sue R. Dyer November 10, 1980 Estate Name Social Securi Iy Number 187-01-0792 I, lhe undersigned duly appointed Inheritance Tax Appraiser In and lor the County of Cumberland Pennsylyanla, do ..spectfully ,eport that I haye appraised the ,ea\ and personal property as repartod In the laregalng return at tho yalues lOt larth apposite oach Item In the last column to the right in Schedules "A", "S", "C", and "E" . ,) ,l/f'r d" ) 11',r" h ,j " ;/ INHERITANCE TAX APPRAISER REPORT OF INHERITANCE TAX APPRAISER Dated: April 20, 1981 INVENTORY VALUE AS APPRAISED I I ADJUSTMENTS I CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE 92+ Roal P,oporty (Schedule A) Personal Property (Schedule B) Jolnt.Hold P,operty (Schodule E) Transfers (Schedule C) s None 00+ 149 825 02 '0+ None 2lH None 30+ $.1.4.9.,.825 40- 93- TOTAL GROSS ASSETS L... Debt. and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE o Llle Estote o Annuity ill! FACTOR PRINCIPLE VALUE CODE \ FOR USE OF REGISTER ONLY Tax on $ 91QE. COMPUTATION OF TAX $ $ $ G% 15% Tax on $ Tax on $ $- Tox on $ $ Tax on S Exemptions Total Estote TOTAL TAX INTEREST FROM BALANCE TO 5 5 5 Leu Crodlts OATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT S + S 5 = 5 = + INTEREST FROM BALANCE TO S +> OJ ~ OJ ~ *' ~ .. 0 ~ J:>:: ~ +> t- '" <( CI) ~ Z J<l ~ .c: -=: 0 ;>< +> 0.. .. l!'\ J<l OJ C\J 'C III >> .-l g ;:l t:l .c: .-l +> ,.-I .-l ..:l . .. :I: .. ~ t- C\J <( '" 0 OJ ~ '" z "" .0 ~ - OJ ffi e u Z - " C\J " '" 0 CI) C\J U U '" - 0 ~ ~ '" ei '" r- 0 tI) 0 z 0 III tI) >- r- ei - J<l Z ... J<l r- J<l z z :l ei - ei J:>:: ~ ::<: ::e ~ J<l J<l Z Z 0 U " - ~ III ~ 8 0 <( z ~ - J<l 0 p,. ..:l RW-8 RECORDEr.'lIrrl:~I' ".- INVENTORY OF REAL AND PERSONAL EST1W?~" ' Sue R Dyer "81 FER 10 p'j , " )n t~l' Slatter of t~l' f:siatr of....................:.....,...............................,.....:........,:.., . cumberland G!ti~M. 1 r Camn H~ll ' II C Ly ffliAKMVN <"tate - .P~~'tt.Slid'"'' ale 0 .............................................................10 1e oun 0 ....~, - "Ie, ,;," LI\, ..J ",' Jnorntorll of the real and personal eslate which were of the above-named ,.. ".,.. ............",... ..."..' ..,........... ..". .,.,... ,..... ,..,., ,..,.. ,....,. ,...' .... deceased. Taken 1ij 1 o'iq~sed Ihe .................. day of ............................19. (Date of death ...........................) 9 10 11 12 13 14 15 16 17 18 19 1 State Capital Savings Association Account No. 002-20-13489 Principal $6,258.77 Interest as of did 170.47 CCNB Bank, N.A. - tax exempt trust Account No. 310543-5 Citicorp travelers checks InterCapita1 Liquid Asset Fund, Inc. 625.193 shares AT&T common stock at 49.1625 100 shares Baltimore Gas & Electric at 20.1875 600 shares Chemtree at 1.75 80.814 shares Conoco at 62 3/4 dividend .55 per share (record) 120 shares Duquesne Light at 13.1875 222.18 shares Enserch at 48.0625 ex-dividend .43 per share 305 shares Gulf Oil at 41.4075 dividend 190.62 125 shares Hershey Foods at 23.25 260 shares Internorth at 36.125 100 shares Interpace at 23.3125 425.99 shares PP&L at 17.25 200 shares Textron at 27.5625 50.816 shares UGI common stock at 30 5/5 100 shares UGI $2.75 preferred at 23 1/4 200 shares Westinghouse Electric at 28.75 dividend 70.00 (record) 150 shares PPG Industries at 36.3125 dividend .54 per share (record) 150 shares Western Bancorporation at 29.0625 110 shares Lone Star Industries at 36.8125 5 units Dean Witter Reynolds Tax Exempt Trust Series (Twenty-third) Jewelry, furs and personal effects Connecticut General Life Insurance Policy No. 488928 (cash value) Connecticut General Life Insurance Policy No. 713313 (cash value) (NOS. 25 and 26 WERE ON LIFE OF DECEDENT'S HUSBAND) 2 3 4 5 6 7 8 20 21 22 23 24 25 26 6,429 24 17,586 94 400 00 4,525 92 30,736 00 2,018 75 1,050 00 5,071 08 44 45 1,582 50 10,774 07 12,629 29 190 62 2,906 25 2,167 50 2,331 25 7,348 33 5,512 50 1,556 24 2,325 00 5,750 00 70 00 5,446 88 81 00 4,359 38 4,049 38 698 00 2,825 00 3,344 51 6,113 45 149,923 53 149,923.53 Appraised value of Personal property....,..,.............................,..,............................ s ................... RECAPITULATION Appraised value of real estale ............................................................................... S ................... 149,923.53 Total appraised value ..............,...................,........,.,........,........,..,....................... $ ................... AFFIDAVIT OF PERSONAL REPRESENTATIVE County of Dauphin ss: .."....,.,..,..."."....,...............,.....,..,.,.....,..,."........,...."...,....,.................................,....,............. c. Kenneth Dyer Executor Sue R Dyer Administrat of the Estate of...............,.....,............................................................,..,........,............, deceased, being duly.......,....P.:<<Q);,U.........., ...........................,.. according to law. depose and say that the iterlls appearing in the Inventory include all 01 the personal assets wherever situate and a\l of the real estate in the Commonwealth of Pennsylvania of said decedent; that the valuation placed opposite e,,'h item of said Inventory represents its fair value as 01 the date of the decedent's death; and that decedent owner! no real estate outside the Commonwealth of Pennsylvania except that which appears in a memoranllum at the end of the h1\'cntory. ....,......~...., and subscribed \ . ~'III helore me tltls........,..,.....,................,day 01 .............~ ....),f.f,~".. ...... t 19,q,/,... _g~,n,....:.......~~~... . 1~:Ji~?:.c'1!.:c r;,. (01;,::.1-1..,1; ['" .... :.,: 3. 1'1'3'1 fo.",""';, ,I. v",:.." (""'V INSTRUCTIONS ..6~_:1.i,::;.:./..4.e7..tb....1.a/~:,.....,.. Eueutor' Admlnl.tr&i6r....mmH 22 No th 25th street ,.G:a.mp,..lLi~~...,l'.A_......l.7.D.l.l.,......"....".....""'" Addre.. 1, An In.entory must b. Oled wltbln tbree month. after appointment or per.on.1 rop",.entaU.o, 2, A eupplomentalln.entory muet be mod within thirty day. 01 dlsco.ery 01 additional a...ts, 3. Additional BbeetB ma)' be attached 0.8 to personalty or realty. 4. See Article IV. Fiduciaries Act of 1949. 'tl I': nl ,-i ~t ~ i to (1) ~ '" i 'tl \ ~ill ... e ..-\ '" Il A l1! ! Ul <Xl ~ ! $ 'tl 0 - 0 ,-i 0 - ..: .. ~ 0 0 ... ,., ~~ ::: ,-i \ u " ~ oS .,; u ~ .os .<::1 " \ iE ... 0'; ~ ~~ 0 0 p; .. u on l .. 1-11 0: ,-ii .. -.. ~ 1-1: ." Iol~ ~ .. (1); 0= ,-ii rt ~Q - on :a l>1' ~\ ..-\' 'ED ~i ~\ :<:i ~rO -~ .. \ 1 oS 0.1 I:<: ':t\ 1:<:\ @\ "1': ~ .. 8~l .c oS (1): " - \ , .c U\ "-' :31 ~ ,,1-1 .S '\ (/)\ '0 l(1) 110 ~ ..i ~~ 0 ." C ~ Z " ~ = 0 ~ '"0 0 0 ,., 0 -"! t:., U ~ Il. GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate. In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration, attorney fees" !Iduciary fees, funeral and burial expenses Including the cost of a burial lot, tombstone or grave marker. All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the Inheritance Tax Return is filed, Evidence to support the decedent's or the estate's liability for the debts being claimed should be attached to this schedule. A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania, If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same household can claim tha exemption. In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members of the same household as the decedent. - "" Cl n > 1"1 > ~ , z > 0 0 Cl tfl Z Cl Z C'l n c: Cl o-! ::: ~ 1"1 1"1 ;>; Z ::0 > 0 - 0 z Z 1"1 ..., tT1 -; z 9 9 ..., -< tfl 1"1 - tfl Z 0 tfl 0 ..., ":1 ::0 0 ":1 ~ ~ 0 - "" 0 .." - Z n - > t'" c: en tT1 0 Z -< -< !< t'1 tT1 ~ > > ::0 ::0 \ INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the decedent, Enter "family exemption" in the remarks column and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed, 3. Enter the date on which each debt was incurred and/or paid, 4, Enter the names of each payee, 5, Provide a brief explanation in the remarks column for each debt claimed, 6, Enter the amount of each debt being claimed, 7, The form must be signed by the person who has assumed the responsibility for paying the debts, .-_...... - - - ~ ~- .,...... ~-. dAlY.HazIK,"'" '>. .,,', . \,~~1;:'.0':":,, ,~,' '! ': COMMONWEALTH OF PENNSYLVANIA 4 J~o,K 000480 ' , ' DEPARTMENT OF REVENUE ;1';", , OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX , """"" ... . 'II II = II! r-: t' ,RECEIVED " FROM , ' a ADDRESS - 8,610.52 TAX AT 6% TAX AT 15% TAXAT_% & wooddde ESTATE TAX Ba:dabl1 . pa. 17108 '--~f~T~I~~~ATioN:-tf~~--io:--19ao---------- , TOTAL TAX CREDIT COUNTY Feb~.r 10 1991 SUB R. DYBR CUJDberland m m LESS DISCOUNT PLUS % INTEREST (FROM TO._l 430.52 FILE NUMBER 21-80-775 DATE OF PAYMENT NAME OF DECEDENT ~----------------------------------------- TOTAL AMOUNT PAID 8,180.00 'OSTMARK OATE !MARKS: .PAID OM ACCOtmT- RECEIVED BY , /," , .. J/ " ' ->/~~:~IG~~~~;(//?'/// Register of Willa SEAL I REGISTER OF WILLS --------------------------------~ , INFORMATION To insure proper credit to your account, tho name of the estate and file number should be clearly print- ed on tho check or money order. This assessment is made in accordani;o with Section 708 of the Inheritance and Estate Tax Act of 1961 (72 P,S, S 2465.706), To the extent thaI inheritance tax is paid within throe (3) months after the death of the decedent. a discount of rive (51 percent is ellowed 172 P,S, S 2465,716), Inheritance Tax, other than tax on 0 future interest, is duo at the date of the decedent's death end becomes delinquent et the expiralion of nine (9) months after the decedent's death (72 P,S, S 2465.711), Inheritance Tex on a futuro interest is payable within three (3) months nher the transfer lakes effect in possession and enjoyment and is delinquent thereafter (72 P,S, S 2465.712), Calculate interest from the delinquent dale shown on the face of this form to the date of actual payment using the following interest table: ------------ --------- ---------- --- ------------- - - --- - --- ---------- -- -- - ---- I month ,005 4 months .020 7 months ,035 10 months .050 2 months ,010 5 months .025 8 months ,040 11 months .055 3 months ,015 6 months ,030 9 months ,045 12 monlhs ,060 1 days ,000 17 11 days ,00186 21 days ,00352 2 days .00034 12 days ,00203 22 days ,00369 3 days ,00051 13 days ,00220 23 days ,00386 4 days ,00066 14 days ,00237 24 days .00403 5 days ,00065 15 days ,00250 25 days .00420 6 days ,00101 16 days ,00267 26 days ,00437 7 days ,0011 6 17 days ,00264 27 days ,00454 8 days ,00135 18 days ,00301 28 days ,00471 9 days ,00152 19 days ,00318 29 days .00466 10 days ,00169 20 days ,00335 30 days ,00500 - - --- ------ --- ------ - --- - - - - - - - -- - - - - -- -- - - - --_._- -- - - - - --------- --- --- Any party in interest. including the Commonweillth and the personal representative. not satisfied with the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of the Inharilance and Estalo Tax Acr of 1961 (72 P.5, S 2465,1001), Make check or money order payable 10: "Register of Wills, Agent" Mail to the address listed below: ..' '- !: , . .. " '. - c Ei: :,};,: . ..,' tJ... ~ ",:0-,.. c~'. - .r.;:: c.t I .::.~ U'.J w'-..; ciCY. 0'. c.;o ,"" a:(.~' = ~;.;: 8c.:; cr:::.- ..,w - ,.,:> "'c:: p:> -'u u Rcc-n 1;-681 APPLICATION FOR AND CONSENT TO TRANSFER SECURITIES I REGISTERED IN THE NAME L OF A RESIDENT DECEDENT , c,cc__,... _, ..,,"'__ ..,__ __ ' ,,___,L,__, COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS DATE 3/20/84 APPLICATION (MUST BE FILED IN TRIPLICATE) TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby mode lor coosent to the ',ansler 01 the lallawing securities of 0 Pennsylvania Carporalion or 0 Nolionol Bonking Assaciolion locoled in Pennsylvania: (a) 305 shs. (b) Gulf Oil_:r:~ora~c~?c~____.._n,_c_----(c) common (NOTE: In describing securities enter in (a), ab Ole, either the number of shores of stock or the face amount 01 registered boods, in (b), the nome of the issuing company and in (c) the class of stock or the stated Inleresl rote and malurily dpte 01 regist/ed 7bonds.) 6/12/72, 6 21 72, ISSUED ON 9/18/80 , and hoving 0 TOT AL MARK ET V A LUE OF S 12 , 62,~,~_~ (Oa'.) Sue R. Dyer 11/10/80 as 01 the dote 01 death of the decedent, ,,_,_,______, an_,___ (Name of Decedent) (Date of death) who was laic of 22 North 25th Street (Street and Number) Camp Hill Cumberland PA ~--_._---_.~--- .._-- (Post Office) (Coun1y) (State) The securilies are registeled os lollows: Sue R, Dyer ~l!:JIl~~) EXECUTOR ) (Nome or names in which certificatcs arc rcgi5t~red) 22 North 25th Street Camp Hill, PA 17011 (Addrus 5) C. Kenneth Dyer 22 North 25th Street COUNTY FILE NUMBER 21-80-775 ADDRESS OF APPLlCANT~ll\lU!iJ,L~_--POl1 BUREAU FILE NUMBER SIGNA TURE OF APPLlCANT~~ ~ ~~lJ..:;-W:r~ NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICA1JO~~L NOT BE CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. C. Kenneth Dyer (Nome) NAME OF APPLICANT DATE I hereby consent to the tronsler of the above securities now registered in the nome of the aforesaid COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES Decedent and waive the liIing of 0 certificate cerlilying to the payment 01 the transfer inheritance tax to which the property of said Decedeat is mode subject pursuon::o tbe provisions of Ibe Act of June 20, 1919, P:L. 521, os amended and tbe Act 01 June 15, 1961, P,L, 373, os amended, This is also in accordance wilh the provision.. I:; of tbe Act 01 April 9, 1929, P,L. 343, This Consent to Trunsfer tbe herein desc:ibed property operates oaly ia reference to the estote of tbe above-named Decedenl. f... ~~~~ I, ,--Z:;; 'A .>It' l.." ... \. ..I~ . Y"I'~'I'J..,...j ~..-,,~...j,,'r~.,Y- IL Signed lor tbe Secretory 01 Revenue By _ '-rn.A:"'d-__C~ilu'.L(d---- lJ. (SUno",") R I} ,~pl.:b., ". H' _(i-!:':1_,4dc~...p__- (Tillel ..,--~, (County) \ \ 1 ! , -'1 i '- '~ 0\ ..... ~. .~ co: ,', !, ~" (~ lL "_ At:;) Or'::' - ~:1: ot::: N .<r uJlJ Ck, ::::-l 01- --0.: 5~ c:: 0.., :a:: '<n tole> "":r: ",,"" ",'" ...,. 0::::> 1'0 ~u '" I am the attorney of record for the es- tate or the transferee shown on the front of this form. I do hereby person- nally guarantee the payment, within the time prescribed by law, of any Pennsyl- vania inheritance tax which may be due on the transfer of the securities listed hereon for which a consent to transfer is granted. (Signature)