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COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN FILE NUMBER
DEPARTMENT OF REVENUE RESIDENT DECEDENT 21 2006 0898
DEPT. 280801
HARRISBURG, PA 17128-0801 COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
KELLY, JEANNE M 082-14-1638
...
z DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
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w 10/07/2006 11/09/1920 REGISTER OF WILLS
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0 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
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~ " Original Return 0 2, Supplemental Return
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... 0 4, Limited Estate 0 4a. Future Interest Compromise (date of death after
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uC::'" 12-12-82)
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",00 6, Decedent Died Testate (Attach copy 7. Decedent Maintained a Living Trust (Attach
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c..lll of Will) copy of Trust)
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<l: 0 9, Litigation Proceeds Received 0 10, Spousal Poverty Credit (date of death between
12-31-91 a
o 3, Remainder Return (date of death pnor to 12-13-82)
o 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
o 11, Election to tax un~er See, 9113(A) (Attach Sch 0)
AME
!z Lisa Marie Coyne
~ IRM NAME (If applicable)
~ r Coyne & Coyne, p,c.
, ELEPHONE NUMBER
717/737-0464
1, Real Estate (Schedule A)
2, Stocks and Bonds (Schedule B)
3, Closely Held Corporation, Partnership or Sole-Proprietorship
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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)
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)
12, Net Value of Estate (Line 8 minus Line 11)
leoMPLETE MAILING ADDRESS
I
3901 Market Street
Camp Hill, PA 17011-4227
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(1 ) None US;:;~)NL y
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(2) None
(3) None i' ,
(4) None -'..'"".
(5) 88,899,99 r'-".)
(6) None en
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(7) 1,473.25
(8) 90,373,24
(9) 19,100.06
(10) 7,450,50
(11 )
26,550.56
(12)
63,822.68
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)
63,822,68
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under See, 9116(a)(1 ,2)
z 63,822.68 .045 (16)
0 16, Amount of Line 14 taxable at lineal rate x
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c.. 17. Amount of Line 14 taxable at sibling rate x .12 (17)
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19, Tax Due (19)
2,872.02
20. ~
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
2,872,02
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev, 6-00)
Decedent's Complete Address:
STREET ADDRESS
20 North 12th Street
CITY
Lemoyne
I STATE PA
! ZIP 17043
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
2,872.02
3,200.00
143.60
Total Credits (A + B + C)
(2)
3,343.60
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
471.58
Totallntere8t/Pena!ty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (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 theTAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE. (5B)
0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. reta~n the ~se or inco~e of the property transferred;............................................................................... D ~
b. retain the nght to designate who shall use the property transferred or Its Income;................................ D ~
c. retain a reversionary interest; or.............................._.............................n.............................................. D ~
d. receive the promise for life of either payments, benefits or care?.......................................................... D ~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?...................... ...... .............................................................n..................... D ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D ~
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 return. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration
preparer other than the personal representative is based on all information of which pre parer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Frances K. Eavenson 1-/ 4
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SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETUR"fJ ADDRESS
Catheri~e J. Sp ~
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30 Drexel Place
"!'Je'Yv Cumberland, PA
17070
261 Stratford Avenue
Westmont, NJ 08108
ADDRESS
3901 Market Street
Camp Hill, PA 17011-4227
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. 99116 (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. 99116 (a) (1.1) (ii)]. The statutedoes 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. 99116 (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. 99116
1.2) [72 P.S. g9116 (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. 99116 (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.
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELLY, JEANNE M
FILE NUMBER
21 - 2006 - 0898
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.
VALUE AT DATE OF
DEATH
25.00
ITEM
NUMBER
1
DESCRIPTION
BELCO Community Credit Union
Savings Acct. No. 852101
2
BELCO Community Credit Union
Certificate of Deposit No. 41316
5,415.10
3
Pennsylvania State Bank
Savings Acct. No. 9150010744
69,436.15
4
Pennsylvania State Bank
Checking Acct. No. 10119444
13,523.74
5
Misc. Personal Property and Furniture
500.00
TOTAL (Also enter on Line 5, Recapitulation)
88,899.99
BElCO COMMUNITY CREDIT UNION
DECEDENT ESTATE INFORMATION
1. Name(s) in which the account was held:
JEANNE M KEllY AND WilLIAM T KEllY
2. Account number: 852101
3. Balance as of date of death: 10/7/2006
Balance
Accrued Dividends
For 10/7/2006
YTD Dividends
Regular Savings:
Christmas Club:
IRA Acct
Checking:
Money Market:
$ $25.00
$
$ $0.00
$
$
$ $0.00
$
$ $0.00
$0.00
$
$ $0.00
$
$
Certificates:
Balance
Accrued Dividends
YTD Dividends
Certificate Number
For
$5,415.10
$
$
$
$43.49
$
$
$
$43.49
$
$
$
41316
4. Date the account was initiated:
9/30/2005
5. Name(s) in which Safe Deposit Box was held: N/A
6. Date the box was initially rented: N/A
7. Branch address at which the box is located:
8. loan Information:
Balance
Accrued Interest
Per Diem Int
A. VISA lOAN
$
$
$
$
$
B.
Secured loans
$
$
$
$
$
$
$
$
C.
Mortgage loans:
Miscellaneous:
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SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
KELLY, JEANNE M
FILE NUMBER
21 - 2006 - 0898
ESTATE OF
ITEM
NUMBER
This schedule must be completed and filed if the answer to an~ of questions 1 through 4 on page 2 is yes.
-- -- ________u_----- ----- -- -T- !
DESCRIPTION OF PROPERTY DATE OF DEATH -I % OF :
Include the name of the transferee, their relationship to decedent and the date of transfer. 0 A DECD'S I EXCLUSION TAXABLE VALUE
Attach a copy of the deed for real estate. VALUE F SSET INTEREST (IF APPLICABLE)
----------- --t-- .
1,473.251
M&T Bank
IRA Acet. No. 035004201712898
1,473.25
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TOTAL (Also enter on line 7, Recapitulation) I
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1,473.25
~M&fBank
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502--4349
Fax (302) 934-2955
11/1/2006
Coyne & Coyne PC
Attorneys At Law
3901 Market Street
Camp Hill, Pennsylvania 17011-4227
Re: Estate of Jeanne M Kellv
Social Security: 082-14-1638
Date of Death: October 07, 2006
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Dear Sir or Madam:
Per your inquiry dated October 19,2006, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
L Type of Account IRA
Account Number 035004201712898
Ownership (Names oj) Jeanne M Kelly *
Opening Date 03/22/84 Closed 10/13/06
Balance on Date of Death $1,473.25
Accl11ed Interest $ 0.00
Total $1,473.25
Please be advised, there was no safe deposit box found for the above decedent.
* For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call
the West Shore Plaza Office # 717-255-2271.
Sincerely,
'qajuc;-f~r
Nancy Clagett
Records Management
.
SCHEDULE H
FUNERAL EXPENSES &
ADIVIINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELLY, JEANNE M
FILE NUMBER
21 - 2006 - 0898
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
Parthemore Funeral Home
7,819.29
2
Reception
591.60
3
Gingrich Memorial
1,875.00
4
Honorarium
200.00
5
Rolling Green Cemetery
1,232.00
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
Attorney's Fees COYNE & COYNE, P.c.
State
Zip
2.
5,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Register of Wills
233.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Cumberland Law Journal 75.00
2 Patriot News 124.17
Total of Continuation Schedule(s)
1,950.00
TOTAL (Also enter on line 9, Recapitulation)
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19,100.06
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELL Y, JEANNE M
12
13
14
3
Postage
4
Filing Fee
5
Reserves
6
Meals and Lodging for Executors
7
Toll Calls
8
Schedule H
Funeral Expenses &
Mninis1rative Costs continued
9
Pet Carrier
Parking, Tolls, Train Tickets & Mileage for Executors
10
Truck Rental
11
Cleaning Supplies
Notary Fees
A-Z Tax Services
Estate Checks
FilE NUMBER
21 - 2006 - 0898
Page 2 of Schedule H
41.00
15.00
300.00
350.00
25.00
800.00
38.00
221.00
30.00
5.00
110. 00
15.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELLY, JEANNE M
Include unreimbursed medical expenses.
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ITEM
NUMBER
1 Fran Eveason (Pharmacy Advancements)
2 Fulton Bank Visa
3 Hartford Insurance
4 Azizkhan & Burrick
5 Griswald Special Care
6 Guardian Angel Home Care
7 Kelly Home Care
8 Venzon
9 Care Mark
10 Uncleared Checks
DESCRIPTION
FILE NUMBER
21 - 2006 - 0898
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
20.00
3,791.09
61.00
15.00
9.75
590.00
36.00
99.56
45.00
2,783.10
7,450.50
RE\(-1S13 EX+ (9-00)
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELLY, JEANNE M
FILE NUMBER
21 - 2006 - 0898
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
RELATIONSHIP TO
DECEDENT
O<>-Not List Trustee(~~
AMOUNT OR SHARE
OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Frances K. Eavenson
Daughter
1/2 of Residual Estate
2
Cathy Spade
Daughter
1/2 of Residual Estate
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheEjt
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
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE1r
.-----,
-----
REGISTER OF WILLS
CUMBERLAND County, Pennsylvania
CERTIFICATE OF GRANT OF LETTERS
No. 2006-00898 Pk No. 21-06-0898
Es ta te Of: JEANNE M KELL Y
(First, Middle, Lastl
Late Of:
LEMO YNE BOROUGH
CUMBERLAND COUNTY
Deceased
Social Securi ty No: 082-14-1638
WHEREAS, on the 13th day of October 2006 an instrument dated
September 12th 2006 was admitted to probate as the last will of
JEANNE M KELL Y
(First, Middle, Last)
la te of LEMOYNE BOROUGH, CUMBERLAND County,
who died on the 7th day of October 2006 and,
WHEREAS, a true copy of the will as probated ~s annexed hereto.
THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills ~n and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
CA THERINE J SPADE and FRANCES K EA VENSON
who have duly qualified as EXECUTOR (RIX)
and have agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 13th day of October 2006.
JiUAda J!4/J!y;Jjwb'j;f-
(I jJi,(P/J~ f!J:f110
Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
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LAST WILL AND TEST A1v1ENT
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JEANNE M KELLY ./ -". W :2:
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I, JEANNE M. KELLY, of the Borough of Lemoyne, County of Cumbenand, CoJJJi:llonw~~l~f
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Pennsylvania, declare this to be my Last Will and revoke any Will or Codicil previously made by me.
ITEM 1:
Upon my demise, I direct my body be laid to rest in a lot next to my late
husband, William T. Kelly in the Rolling Green Memorial Park, Lower Allen Township, Cumberland
County, Pennsylvania.
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ITEM 2:
I direct that all my just debts and funeral expenses be paid as soon as practical
after my death.
I direct that all taxes that may be assessed in consequence of my death, of
ITEM 3: '
whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of
the expense of the administration 'of my Estate.
ITEM 4:
I give, devise and bequeath all the rest, residue and remainder of my estate of
every nature and wherever situate, together with all insurance, in equal shares to my daughters,
CATHERINE J. SPADE of 261 Stratford Avenue, Westn1ont, New Jersey and FRANCES K.
EAVENSON of 30 Drexel Place, New Cumberland, Pennsylvania, or the survivor of them.
ITEM 5:
Should any beneficiary entitled to a share of my estate not have attained the age
of twenty-five (25) years at the time of distribution to him or her, I devise and bequeath the share of such
ueneficiary to the SUR VNIN'G PARENT of the said beneficiary, as Trustee to be held in separate trusts,
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to hold, manage, invest and reinvest the share so received, m accumulation of income thereon, and to use
and apply the mcome and principal, or so much thereof as, in Trustee discretion, may be necessary or
appropriate for such beneficiary's mamtenance, support, and education (including college education,
both graduate and undergraduate) without regard to his or her parents' ability to provide for such
mainteIlance, support or education, or to make payment for these purposes, without further responsibility,
to such beneficiary's parents or to any person taking care of such beneficiary. Any principal or income
not so applied shail be distributed to such beneficiary absolutely when he or she attains the age of
twenty-five (25) years. If he or she dies before attaming the age twenty-five (25), the Trust shall
terminate and such share shall be distributed to his or her personal representative. Should the principal
of any trust herein provided for be or become too small in the Trustee's discretion so as to make
establishment or continuance of the trust inadvisable, the trustee or my personal representative may,
without court approval, make immediate distribution of the then-remaining principal and any
accumulated or undistributed income outright to the person or persons and in the proportions they are
en entitled to income. Upon such termination, the rights of all persons who might otherwise have an
interest as succeeding income beneficiary or in remainder shall cease.
ITEM 6:
. No interest in income or principal of my estate or any trust created hereunder
shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in
bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's
actual receipt thereof. My Co-Executrices or Trustee shall pay over the net income and the principal to
e beneficiaries herein designated, as their interests may appear, without regard to any attempted
anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary
Page 2 of7
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of my estate or of any trust created hereunder and without regard to any claim thereto or attempted Ie-vy,
attachment, seizure or other process against said beneficiary.
ITEM 7:
My Co-executrices, Trustee or their successors shall have the following powers
in addition to those given by law to be exercised by them in their absolute discretion, which powers shall
be applicable to all property held by them, effective without the order of any court and until the actual
distribution of all such property:
a. To retain any investments at discretion including stock of any corporate fiduciary
hereunder or of a holding company controlling it;
b. To invest and reinvest in the their discretion as permitted under Act 28 of 1999, as
amended, the "Prudent Investor Act," with the specific right to invest in stocks, bonds and real estate,
including non-income producing re~idential real estate for the occupancy of any present income
beneficiary or beneficiaries, and in such diversified, proprietary money market and mutual funds,
including such mutual funds of any corporate fiduciary hereunder or those of any successor or affiliated
corporation or a holding company controlling it, as my co-executrices and trustee deem appropriate;
c. To sell, to grant options for the sale of, or otherwise convert any real or personal
property or interest therein, at public or private sale, for such prices, at such time, in such manner and
upon such terms as they may think proper, and to execute and deliver good and sufficient conveyances,
assignments and transfers thereof without liability of any purchaser to see to the application of the
purchase money;
d. To borrow money and to secure the repayment thereof by mortgage of real or personal
roperty, pledge of investments or otherwise, without liability on the part of the lenders to see to the.
application thereof;
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e.
To compromise claims by or against my estate or any trust created hereunder;
f.
To allocate and distribute different kinds or disproportionate shares of property or
undivided interests in property among beneficiaries or trusts, in cash or in kind, or partly in each;
g. To register investments in the name of a nominee or to hold the same unregistered in
such form that they will pass by delivery;
h. To join in any recapitalization, merger, reorganization or voting trust plan affecting
investments; to deposit securities under agreement; to subscribe for stock and bond privileges; and
generally to exercise aU rights of security holders;
"L To manage; operate, repair, alter or improve real estate or otber property, andio lease
real estate and other property upon such terms and for such period as my executor and trustee deem
advisable even for more than five (5~ years and beyond the duration of any trust;
J. To deduct administration expenses upon either the federal estate taX return or fiduciary
income tax return with or without adjustment as between principal and mcome, as my corporate or
disinterested executor shall determine;
k. To associate with them in the absence of a corporate fiduciary, an accountant, custodian
and investment advisor; and other agents and to compensate them from principal or income or both, as
my executor or trustee shall determine, such compensation to be a reduction of the compensation of my
executor or trustee;
1. To associate with them" at any time, in their absolute discretion and of their choice, a
corporate fiduciary which shall have the same powers as my executor or trustee, such designation by my
co-executrices or trustee and acceptance by a corporate fiduciary to be in writing;
Page 4 of7
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m. To~ombine, wit!19ut prior court approval, any tnlst herein with any other trust with
substantially similar provisions, although such other trust may have been created by separate instruments
and by different persons, and, if necessary to protect different future interests, to value the assets at the
time of such combination and to record the proportionate interest of each separate trust in the combined
fund; provided however, that no such combination shan be permitted if the effect of such combination
would be (1) to violate the applicable rule against perpetuities; (2) to disqualify any interest in one or
more of such trusts for a deduction for federal estate tax purposes which would otherwise be allowable;
or (3) to cause the loss of the exempt status of one or more of such trusts from the imposition of the
generation-skippmg tax;
n. To exercise any stock options which they may receive; to borrow such funds from any
source as my co-executrices or trustee may deem necessary for the exercise of such options; and to
pledge assets as my co-executrices or trustee deem appropriate for this purpose;
o. No trustee shall be required to qualify before, be appointed by, or, in the absence of a
breach of trust, account to any court (and failure to account alone shall not be considered such a breach);
nor shall trustee be required to obtain the order or approval of any court in the exercise of any power or
decision granted hereUl'lder;
p. To allocate any generation-skipping transfer tax exemption from the federal generation-
skipping transfer tax to any property to which I am deemed the transferor under the provisions of Section
2652(a) of the Internal Revenue Code of 1986 and its successors, including any property transferred
under my will and any property not in my probate estate and any property transferred by me during life as
to which no allocation was made prior to my death, to the extent necessary to cause the inclusion ratios
applicable to such transfers to be zero;
Page 5 of7
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q. ~ To disclaim any interest m. property without court approval; and
r. To do all other acts and things necessary or appropriate m the management,
administration and distribution of my estate or trust.
ITEM 8:
Until distributed, no gift or beneficial interest shall be subject to anticipation or
voluntary or involuntary alienation.
ITEM 9=
I appoint my daughters, CATHERINE J. SP ADE and FRANCES K.
EAVENSON, Co-Executrices, or the survivor of them of this my Last Will.
ITEM 10=
I direct that my personal representative, or their successor, shall not be required
to give bond for the faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
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Testament, this / ~daY of ,/)JJ11A::' ,2006.
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( J_-et7../i11/VLlZ-- f l
mt4NNE K. KELLY
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Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will
and Testament in our presence, who, at her request, in her presence and in the presence of each other,
ave hereunto subscribed our names as attesting "witnesses.
(o J . >_ I~Jy--b...JZX- s: t-.
1..A...1~v./..;..4.6v.A/JF) PA i 705 S
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residing at
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