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HomeMy WebLinkAbout06-19-06 (2) R;V.~500 EX. (6-00) REV-1500 OFFICIAL USE ONLY . COMMONWEALTH OF PENNSYLVANIA FILE NUMBER DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DEPT. 280601 RESIDENT DECEDENT II 06 0313 HARRISBURG, PA 17128-0601 COUNTY CODE YEAR NUMBER DECEDENrS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER I- Jefferies, Marian L I 198-18-9868 z w DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE C W 03-22-2006 09-23-1920 REGISTER OF WILLS 0 w (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER C I III .... ",:!1Il 1.)0::'" lIl"'g ::c~.... 1.)... III ... < ><j;,,>~;;;: I [!] 1. Original Return 04. Limited Estate [!] 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received D o o o o 3. Remainder Return (date of death pnorto 12-13-82) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal PovertY Credit (date of death between . 12-31-91 and 1-1-95) .... Z III Q Z o ... III III 0:: 0:: o I.) COMPLETE MAILING ADDRESS 1 NAME Patricia R. Brown, Esq. FIRM NAME (If applicable) SALZMANN HUGHES PC 354 Alexander Spring Road, Suite 1 Carlisle, PA 17013 TELEPHONE NUMBER 717-249-6333 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o i= c( ...I :J l- ii: c( o w a:: 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 0 Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11) 8,292.63 159,308.01 0.00 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) 159,308.01 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) or transfers under Sec. 9116(a)(1.2) z 0 .045 (16) i= 16. Amount of Line 14 taxable at lineal rate 159,308.01 x c( I- :J a.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) ::E 0 0 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18) x c( I- 19. Tax Due (19) 0.00 7,168.86 0.00 0.00 7,168.86 ~;:',';;~;;:;~;~;h~~;"';?S~ir"~ ~, :; - ,< /f> -.-,; ,.~' ,. ','. Form REV-1500 EX (Rev. 6-00: Copyright 2002 form software only The Lackner Group, Inc. v Decedent's Complete Address: STREET ADDRESS 7 Richland Lane CITY Camp Hill ISTATE PA I ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 358.44 (2) Total Credits (A + 8 + C) 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 7,168.86 358.44 6,810.42 6,810.42 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?...................................................................................................................... [!] D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury. I declare that I have examined this retum, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true. correct and complete. Declaration ofpreparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RE ONSIBLE FOR FILING RETURN ADDRESS Randal F. Leiby 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or.................................................................................................................. d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?................................................................................................................ ...... Yes D D D D D D No [!] [!] [!] [!] [!] [!] SIGNATURE F PREPARER OTHER THAN RE Patricia R. Brown, Esq. F~ '-If~ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P .S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. P.O. Box 259 Enola, PA 17025 ADDRESS SIGNATURE OF P SON RESPONSIBLE FOR FIL Barbara Campbell 322 Lincoln Street Marysville, PA 17053 ADDRESS 354 Alexander Spring Road, Suite 1 Carlisle, PA 17013 DATE L.(f&,!DL, DATE {Pll~/ bL DATE L:, / j{, I 0 t.p Rev-1503 EX+ (6-98) *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Jefferies, Marian L FILE NUMBER 21-06-0313 ESTATE OF All property joinlly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 IDS - SPS Advantage One 81.125.53 .tii' r .,. ;co TOTAL (Also enter on Line 2, Recapitulation) 81.125.53 (If more space is needed. additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev.15G8 EX+ (8-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Jefferies, Marian L FILE NUMBER 21-06-0313 ESTATE OF Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 U.S. Savings Bonds - Series HH, issued March 1994 (list attached) VALUE AT DATE OF DEATH 11.500.00 2 1995 Mercury Sable 1.775.00 3 Miscellaneous personal property 895.00 ,r!!;: TOTAL (Also enter on Line 5, Recapitulation) 14.170.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev.1509 EX+ (6-98) . SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Jefferies, Marian L FILE NUMBER 21-06-0313 ESTATE OF If an asset waa made Joint within one year of the decedent's date of death, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. Barbara E. Campbell ADDRESS RELATIONSHIP TO DECEDENT daughter 322 Lincoln Street Marysville, PA 17053 B. C. JOINTLY OWNED PROPERTY: LETTER DESCRIPTION OF PROPERTY %OF DATE OF DEATH DATE ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTEREST JOINTLY-HELD REAL ESTATE. 1 A 10/22/2003 M& T Bank - checking account 1.721.28 50.000% 860.64 2 A 4/10/1992 M& T Bank - savings account 4.853.04 50.000% 2.426.52 3 A 5/23/1994 M& T Bank - certificate of deposit 5.012.12 50.000% 2.506.06 4 A 10/12/1994 M& T Bank - certificate of deposit 7.677 .57 50.000% 3.838.79 TOTAL (Also enter on Line 6, Recapitulation) 9.632.01 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev-1510 EX+ (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Jefferies, Marian L FILE NUMBER 21-06-0313 ESTATE OF This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes, ITEM DESct-<IPTION OF Pt-<OPE:RTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER, ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Thrivent Financial for Lutherans - IRA contract 62,673.10 62,673.10 #3657696 .' ""."." ,',.ff"" TOTAL (Also enter on Line 7, Recapitulation) 62,673.10 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV.-1151 EX+ (1'2.99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Jefferies, Marian L Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0313 ESTATE OF ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 1,239.35 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees SALZMANN HUGHES PC 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 302.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 506.55 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 7,047.90 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev,1502 EX+ (tr.98) *' SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Jefferies, Marian L FILE NUMBER 21-06-0313 ITEM NUMBER DESCRIPTION AMOUNT 1 Hoss's - funeral luncheon 338.50 2 Myers Funeral Home 858.50 3 Pealers Flowers 42.35 Subtotal 1,239.35 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev,1502 EX+ (6-98) *' SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Jefferies, Marian L FILE NUMBER 21-06-0313 ITEM NUMBER DESCRIPTION AMOUNT 1 Amy Leiby - apartment cleanup 200.00 2 Cumberland Law Journal - estate notice publication 75.00 3 Ray A. Lecrone Auctioneer - appraisal fee 50.00 4 Register of Wills - filing fee 30.00 5 The Sentinel - Legal - estate notice publication 151.55 Subtotal 506.55 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev,1512 EX+ (6.98) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Jefferies, Marian L FILE NUMBER 21-06-0313 Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Bank of America - Visa account 2 Comcast 3 Holy Spirit Hospital 4 Moffitt Heart Vascular Group 5 Olga Caldwell - nursing/home care 6 PP&L 7 UGI 8 Willow Mill Vet - pet expenses VALUE AT DATE OF DEATH 111.69 4.61 124.00 14.32 500.00 37.18 138.33 314.60 TOTAL (Also enter on Line 10, Recapitulation) 1,244.73 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-001 ESTATE OF NUMBER I. .. SCHEDULE .J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Jefferies, Marian L NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal Clistributions, and transfers under Sec. 9116(a)(1.2)] FILE NUMBER 21-06-0313 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) RELATIONSHIP TO DECEDENT Do Not List Trusteels) 1 Barbara Campbell 322 Lincoln Street Marysville, PA 17053 Christopher Leiby 312 S. Broad Street Mechanicsburg, PA 17055 Christopher M Leiby P.O. Box 259 Enola, PA 17025 Daughter 1/2 remainder 2 Grandchild 5,000.00 3 Grandchild 5,000.00 4 Danielle Leiby 905 Thornton Drive Mechanicsburg, PA 17055 Hunter Leiby 905 Thornton Drive Mechanicsburg, PA 17055 Grandchild 5,000.00 5 Grandchild 5,000.00 See continuation schedule attached Continuation Total Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet 20,000.00 40,000.00 II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS .;f.". ,."" . .~; {....;"...., .,: +>:' :.:. TOTAL OF PART 11_ ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule J (Rev. 6-98) SCHEDULE .. BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Marian L Jefferies 198-18-9868 03/22/2006 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Jaiden X.J. Leiby Grandchild 10,000.00 c/o Barbara Campbell, Trustree 322 Lincoln Street Marysville, PA 17053 7 Randal F. Leiby Son 1/2 remainder P.O. Box 259 Enola, PA 17025 8 Timothy Leiby Grandchild 10,000.00 905 Thornton Drive Mechanicsburg, PA 17055 Total 20,000.00 1 LAST WILL AND TESTAMENT OF MARIAN L. JEFFERIES I, MARIAN L. JEFFERIES, a resident of and domiciled at 7 Richland, Camp Hill, Cumberland County, Pennsylvania, being of sound mind and disposing intent, do hereby make, publish and declare this to be my Last \'Vill and Testament, hereby revoking all \'Vills and Codicils at any time heretofore made by me. ITEM I I direct that all my debts, secured and unsecured, including those associated with my final illness and death, and the administration of my estate be paid as soon as practicable. ITEM II . I have purchased a pre-arranged funeral and service to be held at the Myers Funeral Home in Mechanicsb~rg, with viewing, at the discretion of the funeral home. Burial shall be in the plot where my husband, Joseph W. Jefferies, is interred, in Woodlawn Memorial Gardens, Harrisburg, Pennsylvania. ITEM III I direct that all Estate, inheritance, succession, death or similar taxes assessed with respect to my Estate herein disposed of, or any part thereof, or any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil or Directive hereto), or on any insurance upon my life or on any property held joindy by me with another or on any transfer made by me during my lifetime or on any od1er property or interests in property included in my Estate for such tax purposes, be paid out of my residuary Estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my Estate. Should any real property pass under my Will, it shall pass subject to any mortgage or lien thereon. Page I of 8 ITEl\I IV I have two step-children, JeanJ. Grandon andJoseph W. Jefferies Jr., who were amply provided for in the will of their father, Joseph W. Jefferies, Sr. ITEM V I direct that the personal property listed in the Directive to this Will, with the exception of the final paragraph thereof which refers to the disposition of my savings bonds and is hereby deleted, be distributed by my Executors as indicated therein. ITEM VI a) I give the sum of Five Thousand ($5,000.00) Dollars to my grandson, CHRISTOPHER MILES LEIBY, if he survives me. b) I give the sum ofTen Thousand ($10,000.00) Dollars to my grandson, TIMOTHY LEIBY, ifhe survlves me c) I give the sum of Five Thousand ($5,000.00) Dollars to my great-grandson, HUNTER LEIBY, if he survives me. d) I give the sum of Five Thousand ($5,000.00) Dollars to my great-grandson, CHRISTOPHER LEIBY, if he survives me. e) I give the sum of Five Thousand ($5,000.00) Dollars to my great-granddaughter, DANIELLE LEIBY if she survives me. If any beneficiary shall not survive me, then the gift to such beneficiary shall lapse and be distributed . as part of my residuary estate. ITEM VII Ifmy great-great-grandson,JAIDENXAVIERJOSEPH LEIBY, bornJanuary 15, 2001,is less than twenty-three (23) years of age::~;-l!J;~~,~.;?rmy death, I direct that the sum of Ten Thousand ($10,000.00) Page 2 of 8 Dollars be placed in trust to my daughter, BARBARA CAMPBELL, "'lith the following conditions and provls1ons: A. Trustee shall hold the principal of this trust for the benefit of my great-great- grandson and shall distribute the principal and income in such proportions as Trustee shall determine, for his health, maintenance, support and education, including college, graduate level or professional education after considering the beneficiary's age, aptitudes, interests, abilities and needs. Any income directly distributed to my great-great-grandson shall only be done after his education, medical and maintenance fees have been paid. Education shall be defined broadly to include trade school and other similar training. In the event the income of the Trust shall be insufficient to provide the beneficiary with adequate maintenance, support, welfare or education, the Trustee may invade the principal of the Trust for this purpose. The Trustee, in exercising her discretionary authority with resp~ct to the payment of income or principal of the Trust estate to the beneficiary, shall take into consideration any income or other resources available from sources outside of this Trust that may be known to the Trustee. The determination of the Trustee with respect to the necessity of making payment out of income or principal to the beneficiary shall be conclusive on all persons however interested in the Trust. The Trustee shall accumulate and add to principal any net income of the Trust not paid out in accordance with the discretion hereinabove conferred on the Trustee. B. Should the beneficiary die, without issue, before attaining the age of distribution, all remaining unapplied principal and income shall be distributed as part of my residuary estate. C. The beneficiary of this Trust shall not have any right to alienate, encumber or hypothecate his interest in the principal or income of the Trust in any manner, nor shall his Page 3 of8 interest be subject to claims of his creditors or liable to attachment, execution or other process of law. 'D. In order to carry out the purposes of this Trust established by this Will, the Trustee, in addition to all other powers granted by this Will, or by law, shall have the follm.ving powers over the Trust estate, subject to any limitation specified elsewhere in this \'Cill: 1) To retain any property, real or personal, received by the Trust estate for as long as the Trustee considers it advisable. 2) To spend funds for the maintenance and repair of real property. 3) To sell at public or private sale, exchange or lease for a period of time, any real or personal property and give options for sale of the lease. 4) To execute and deliver any deeds, assignments or other instruments as may be necessary to carry out the provisions of this Trust. 5) To borrow money and to mortgage or pledge any real or personal property. 6) The Trustee shall maintain accurate records and accounts showing receipts and disbursements of principal and income no less frequently than annually. The Trustee shall receive fair and reasonable compensation for administration of this Trust, not to exceed five (5%) percent of annual income. 7) To distribute property in kind. 8) To do all other acts that are in her judgment necessary or desirable for the proper management, investment and distribution of the Trust estate. Page 4 of 8 E. The Trust estate for the beneficiary shall be administered until said beneficiary is twenty-three (23) years of age, at which time the Trust will terminate and Trustee shall distribute the remaining principal and accumulated interest to the beneficiary. F. Not withstanding the age limitations stated in the foregoing trust paragraphs, Trustee shall have the absolute power, with her discretion, to determine the age and amount of distribution of income and/ or principal to the beneficiary. ITEM VIII I give, devise and bequeath all of the remainder of my estate, real or personal, and my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will, after the Directive attached to my \V'ill has been honored, to my children, RANDAL F. LEIBY and BARBARA CAMPBELL, equally, and to their issue, then living, per stirpes. In the event that my daughter, BARBARA CAl\tIPBELL, does not survive me, nor leave issue who survive me, I direct that her share of my estate be. given, devised and bequeathed to my son-in-law, ALVIN CAMPBELL, if he survives me. ITEM IX I hereby nominate, constitute and appoint as Co-Executors of this, my Last \'Vill and Testament, my son, RANDAL F. LEIBY, and my daughter, BARBARA CAl\tlPBELL, or either of them. By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to executors generally, my Executors are specifically authorized to and empowered with respect to any property, real or personal, at any time held under any provision of this my Will, to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, convey, convert, deal with, dispose of, el1ted.gto, exchange, hold, improve, invest, lease, manage, mortgage, grant and exercise options with respect -,.:- ,. ',,- .;-,->....;.. ~;' i ,'.-, ..+ ,-"."- :...'., .~. Page 5 of8 to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions in cash or in kind or partly in each without regard to the income tax basis of such asset, even though distribution shares may as a result be composed differently, and in general to exercise all of the powers in the management of my Estate which any individual would exercise in the management of similar property owned in his own right, upon such terms and conditibns as my Executors may seem best, and to execute and deliver any and all instruments and to do all acts which my Executors may deem proper or necessary to carry out the purposes of this my \X'ill, without being limited in any way by the specific grants of power made, and without the necessity of a Court Order. ITEM X I direct that no executor, trustee or any fiduciary under this instrument shall be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS \'VHEREOF, 'l have hereunto set my hand and affixed my seal this 'F t~t~ day ofSy,--:t ,2005. ,t'. "f7""(' .- v> .....) ': 1 .' - ./ VD,.;:~"'}L. oZ. . \,+ l/fl-/:?,./2"'.-.C:~LD MARIAN L. JEFFPlt-&S SIGNED SEALED PUBLISHED and DECLARED bv the above Testatrix as and for her Last Will, , , , ~ in the presence of us, who thereupon at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. /i:J,fL~ --fAi41d a /lCtJ2 / Address 'l~.~____'Y(: ~'Y'l~ (L.~CA~A. vL:; Address ;.,:.. W~tness . ~~~'\'t~:~,~~: ~~'.':.~ :.'; ,:{"',:' ':' Page 6 of 8 STATE OF PENNSYLVANIA SS and PATRICIA R. BROWN the TestatrL,( and the witnesses, respectively, whose names are signed to the foregoing instrument, being frrst duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last \Vill and that she signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the \Vill as witnesses and that to the best of each witness' knowledge and belief the Testatrix was at that time eighteen years of age or older, of sound mind and under no undue constraint or influence. (I c... ,'1_ / ~vt/~'~'4u~ r 71/ t:Z---~~,- Testatrix /- ..\ -,.--' i) /' /". '.' ? - '- ./c:...)l' ". (I f-,' z...-L-L.-3 tf" t/j:-- \Vitness 'n-~~ \R .r~,~r.-J' \Vitness Subscribed, sworn to and acknowledged before me by MARIAN L. JEFFERIES, the Testatrix and ,~ p ') subscribed and sworn to before me by V ireV'! e... ' G}5e(,( andP ATRICIA R. BROWN, witnesses, this t, tl. day of ,J~t~tt:Y2005. " 1 /) 0~4L '/J. Notary Public NOTARIAL SEAL ANN B. SENSENICH, NOTARY PUBtlC CA~~SLE BORO., CUMBERLAND COUNTY MY "OMMISSION EXPIRES MAY 13 2007 J? . 1 /(W'J(>2.c..yUL~ Page 7 of8 Page 8 of8 \ Ii ,{)/1' '\..,~/ ./ .,y~/ i ,_ ~. ",.Ii /) ," / ,c("", /~,_."" , ;..~ I I l"~~'.r- .) J::.;/;'-; , , .,~ ( "" 0 // /, .:",~--- v 7/ v/ Ce> /d~ ci1-vt ,00~ ~ h<Lvi-<~"~~ jr r AJi r :r~:~~ / LcG~D7U) C f~,i- )^~!..ZGcz-l~L- ZcL-- , J A-" //'1 , 0:-W1..4<Z-' (:: 1..,,/<..,;2 CJ.., ~!.L..>Ykc,,_'f-- - / C"'"-r. b'~ (f.j>'-[~ l-.A~'/- /L_'-T" /(l/~4 I~'?(u~=--C// / ~ --r7'7T..f l j ~ f) .L l/,J ;/ ',' --;r-l . ../\.--t--i'~ /L-)--zi-~' c:x..-4-~ L?'~ :.~' . 1".;1..i!.Li2-~'-"'iV~ t.-4CK.-f.--L// "~JJjtGnu.1~~(J---f~<~c! 4./2/;/-' d~(1/j4.;f ,~~~/j'c/--?L~_ Ctu/t.vr '-j1~~t/t~, ?~(p'L<--nz;:;...." c: t?ct_u/~ " , -J 1/ " 1-, " j /7 0/" ~~~~' {f; '7Y1-ZUY~ ~~~^-Ij., 'lc!c;J}~ ~~ /1 ,.,:;-- I" I. ) 'k (.. 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C'L-v'{J_-/vtl~ ~~~~c::/. ~ .. C 7 .__ d ,,' _}, r /?.JI. , _ / ,_ ./: /-;. /' c- " \--/LR~02/~2< 71JCV'~~o!;t?fr~ ?~ =;/ r;V-C;- d. c;f~~ 7 t~~r1" ;';c:t~ ~CvJ~~(,/,d~"~~f1L L/~ j'-fc.vL-v /yc./L/0 01'/c_C.cL/C/{~/'j.-i--z..-,-,(.. 'c.-c.cc :1"-1../ / -c:e/(<-C-;tC~<"'" 2. - L.7- 'jt/&./'L/~ L..2.-:vtL) /" '/:ice ?--i-'-L4-.eL-' ( _ ;:' l)" tiiL-fGL-) ~L....cr/L/2.i.<} 1:- cL-Y (. t't;; l! M&fBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 May 1, 2006 Salzmann Hughes PC Attorneys At Law 354 Alexander Spring Road, Suite 1 Carlisle, Pennsylvania 17013 Re: Estate of" Marian L Jefferies Social Security: 198-18-9868 Date of Death: March 22,2006 Dear Sir or Madam: Per your inquiry dated April 19, 2006, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 9834691132 Ownership (Names of) Barbara E Campbell * Marian L Jefferies * Opening Date 10/22/03 Balance on Date of Death $1,721.28 Accrued Interest $ 0.00 Total 721.28 2. Type of Account Savings Account Account Number 015004208628428 Ownership (Names of) Barbara E Campbell * Marian L Jefferies * Opening Date 04/10/92 Balance on Date of Death $4,853.04 $ 0.44 Accrued Interest Total $4,853.48 VV Thrivent Financial for Lutherans™ March 29, 2006 Estate of Marian L Jefferies 7 Richland Ln Apt 7T6 Camp Hill PA 17011-2405 Subject: Estate of Marian L Jefferies IRA Contract 3657696 To Whom It May Concern: Thrivent Financial for Lutherans is required by the Internal Revenue (IRS) to report the contract value as of the date of death to the estate of Marian L Jefferies. The IRS form 5498 will be sent to the above address in January of next year. Form 5498 will report the fair market value of the IRA plan to Marian L Jefferies's estate. This letter should be retained for income tax purposes when filing the decedent's income tax return: Date of Death: Contract Value as of Date of Death: , 03/22/2006 $62,673.10 ~ '? If you have any questions regarding the above information, please contact your Financial Associate, MARK SNOVER, whose telephone number is 717-730-9611. You are also welcome to call Thrivent Financial for Luthera'ns at 800-847-4836. Sincerely, Death Claims Death Claims & Services Product Services Department, FSO Cc : MARK SNOVER 0165 03068 00 -~~---"':~ -'.:::: :'>;: .', : ': :-- , :'i:~~.~{.;:,4~':~=i,: i:<i.:_€;;-~.-~--'::';:; Marian L Jefferies, deceased, Contract # 3657696, CIF # 501928269 . 04/21/200609:41 AM To: Wayne A Logue/FieldIWH/AEFA@AMEX cc: Subject: Marian Jeffries, client id 20626521 7001, date of death values Joe Roedl IDS Life Insurance Company RiverSource Funds Ameriprise Certificate Company Ameriprise Brokerage 70100 Ameriprise Financial Center Minneapolis, MN 55474 April 21, 2006 WAYNE ALLEN LOGUE STE 200 342 N FRONT ST WORMLEYSBURG, P A 17043-1112 Dear WAYNE ALLEN LOGUE: Thank you for your recent inquiry regarding MARIAN L JEFFERIES's accounts. These are the values of the accounts as of 03/22/2006. SPS Advantage ONE Features Account Number 00060599396 3 021 Total Value $81125.53 4- ~ ~ Client Name: MARIAN L JEFFERIES Date of Death: 3/22/2006 Account: Valuation Date: 60599396 3 021 3/22/2006 Estimated Values t'~ , {,':~;i;J-:Y~i__~~l;,;,~.~,fc\ - , The date of death values provided are for estate taX 'purPoses and are not a value to be paid. Accounts may be subject to market fluctuation as governed by each product. Please note that the values indicated for any Life Insurance product(s) reflect the gross death benefit at date of death, not the cash value. Values for any proprietary () :.;. o o (") c: 3 CD ::::J - CJ) Q) ::::J 0- en CD ::;: 5' to CJ) .::::: 0- ..., Q) :E C" Q) c: to ::::T -- s:: "< o o (") c: 3 CD ::::J - CJ) ~ Q) ..., w' ::::J C- CD & ..., Ci)' ~ CJ) C" :E 3!: z . .0-0 "'tIo- . · Ul 15- ' .-. I _. C" o-o-Ulg o-gg3!:o. go.o.~:E 0. -. -. c: III UlUl....Ul ~Illlllllo Ul(J)(J)Ill1}l ()~~::J::T III -. -, 0. CD UllJ:lJ:Zo. ::T__o- CDOO-::J 0......... CD 5"mm~ mm::T. 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