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Home My WebLink About10-17-07 -.J 15056051058 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number a\ tfl 6tbl 171-30-6956 August 5, 2006 Date of Birth December 9, 1936 Decedent's Last Name Suffix Decedent's First Name MI Joseph c Owens (If Applicable) Enter Surviving Spouse's Information Below Last Name Suffix First Name MI Spouse's Social THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW t:KJ 1. Original Return C) 2. Supplemental Return C) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4. Limited Estate ~ C) 4a. Future Interest Compromise (date of death after 12-12-82) C) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) C) 10. Spousal Poverty Credit (date of death C) 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes c:",;:; C) C. Sheely, Esquire 717-697-7050 Firrll. ~Clrll:QfI\PpILcabll:}) REGISTER OF WILLS USE ON.LX Andrew C. Sheely, Attorney at Law First line of address or Post Office State . ,._--.. , 127 South Market Street Second line of address -.J P.O. Box 95 .......,~., ZIP Code 1"',-, -..J Correspondent's e-mail address:.andrewc.sheely@verizon.net SIGN,A J. U~~S,.,ON RESPONSIBLE FOR FILING RETUR~ '?;S .~ 'Yv, &J ~~ C. AnnRFs~ (C Gladys M. Owens, Executrix, 207 East Locust Street, Mechanicsburg, PA 17055 SIGN UR ~ T REPRESENTATIVE An R c:c: Andrew C. Sheely, Esquire, 127 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 of preparer other than the personal representative is based on all information of which preparer has any knowledge. I"'AT<= g/ &/6/ ST;D 7 . Market St., P.O. Box 95, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 ---I J -.J 15056052059 REV-1500 EX Decedent's Name: Owens, Joseph C. RECAPITULATION 1. Real estate (Schedule A). ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or SoJe-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) c.=:> Separate Billing Requested . . . . . ., 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c.=:> Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10)................................... 11. 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) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers unclor C::ec. 9116 (a)(1.2)X.0 0.00 16. Amount of Line 14 bV<:Ible at lineal rate X.O 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X. 15 15. 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~~~ Cl:..- - , Oa\a /-0- ~~\:r M- 15056052059 L Side 2 Decedent's Social Security Number 171-30-6956 500.00 16,365.63 16,865.63 7,889.60 2 10,761.24 6,104.39 0.00 O. 0 15056052059 C::1: -.J REV-15G8 EX+ (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF JOSEPH C. OWENS 2 1- 0 7 - 003 }ILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 1990 Pontiac 6000 LE VIN 162AFTER54T8L $ 500.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 500.00 REV-1510 EX+ (6-98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER JOSEPH C. OWENS 21-07-0031 This schedule must be completed and filed if the answer to any of questions 1lhrough 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE "TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF "TRANSFER. ATTACH A copy OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST IIF APPLICABLE) VALUE 1. Excel retirement 401(k) Beneficiary - Gladys M. Owens $16,365 TOTAL (Also enter on line 7 Recapitulation) $ 16,365.63 .63 (If more space is needed, insert additional sheets of the same size) 07/31/2007 10:40 FAX 7177038494 TELEPHONE SVC (:... fl1 002/003 O3QlfllOD~ Ex~1 ~ DEL UTIREMENT SAVINGS PLAN DISTRmunoN STATEMENT 74401 OP4K OLADYS OWeNS 207 E. LOCUST Sf . MECHANICSBURG~ PA 17055-0000 EMPLOY8B NO.: 171'""0-6956 DIVISION NO. : Xl TYPB ; P.AIlTIAL DISTRIBUTION - NO DllUiCT TMNSPBfC. BMPLOYMENT bA"l'l! : 07/23/1982 PAltT1CJPA.TION DATE: 07/01/1994 TBRMINATION OATS ; 06/23/2006 'l'l\ANSACTlON OATS : 10/17P.OO6 , FUND INFORMATION . ~, . PIDBLrrY INVITOR :e'O ..!JUg $7.3Soo WlTYD.RAWN 2,226.616 CASH WlTHDIlAWN $16,365.63 . SOURCE INFORMA.TION WlTW'DRAWN BALANCB PRQ"tAX :axBL COMPANY MATCH R.OF1T S'fl7.t1UNG $4,744.07 $2,609.71 S9,ou:85 $4,744.07 $1,609.11 --.-.. $9:0 n:i5'" - $.00 $.00 :.:00- DISTRIBUTION SVMMARY TAX INFORMATION BBGINNING BALANCe LESS WlTHDRAWAI:..S." BNDING BALANcs S 16,305.63 ( S16,365.63) S.oo TOTAL DISTRIBUTION 'TOTAt.. TAXABLB AMOUNT ORDINARY INCOM& AMOUNT $16,365.63 $16.305.63 $16,365.63 CHECK INFORMATION GLADYS OwaNS.. 207 E. LOCUST IT MSCHANICSBURO, FA 17055-0000 CHECK DATE 10/1712006 CHECK NUMBBR 22&&6'73S6 GROSS AMOUNT fEDERAL TAX . NJ!T AMOtJNT S 16 ,365.63 53,273.13 $13.091.'0 J '~ REV-1511 EX+ (12-99). COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN. RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF JOSEPH C. OWENS FILE NUMBER 2 1- 07- 0 0 3 1 Debts of decedent must be reported on Schedule I. ITEM NUMBER A FUNERAL EXPENSES: DESCRIPTION AMOUNT 1. MYERS FUNERAL BOME $7,821.60 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) GLADYS M. OWENS, EXECUTRIX Social Security Number(s)IEIN Number of Personal Representative(s) 207 E. LOCUST STREET $ 0.00 Street Address City MECBANICSBURG, State ~Zip 17055 Year(s) Commission Paid: 2. Attorney Fees ANDREW C. SBEELY, ESQUIRE, PER AGREEMENT $ o. 00 3. Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant Street Add ress City State _Zip Relationship of Claimant to Decedent 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS $ 58. 00 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. FILING FEES FOR INBERITANCE TAX RETURN $ 10.0 0 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 7,889.60 !~~~;~~j{~r t!~~~~;:\~!~~~;1ir;"q;:;~~~~ ~~~~ rr\'f;~; ~~;~~ :'; ~'. ~~r ;";;<i:i1:: :i~i~':~ ,>'i:\ f':1 :." ~~:. ."'.> .: ~ "'." ,:::,,",.'. .:';' :'. :;.' ~:,:' ;::. t.: ::.:~' : ',: .~t ;:;.)'.. .,,~::. '..' : I ~ :!: );::. :: .:. :; .1...., .. r; ,.;~::.:: ,1\ ,'..: : ,.\",' .' ~ ..~..: 11,' ", .f '~:'l ,': ';..i :!.' .:~\'r.-:', I r? h,"l4'''J.' ~.~ . r: ..,. , ,. ., ','. ..,.,' . . '.' : ~ l , i;"i, l",; j . ~ !: ). !: i '~ , ;, . ,",~ i . .!:. ;, i':,.... ~. : j; I i. . , . i, '. ',,' i I , 1: t'. f ;, ! .r i\ :. . i I" ~; . 1':,;. I" : :.. ; \ ~~. ~ . , i.' j .! i ;: i'~ ~, ' " i' . . , . , .,;' j: L :,. i ;. . ~: ." I' , 'J. . ; (1l7)7t.i6~3421 . . . " Mye,rs 'Fu~~:rtl.lJP~!IIe;,.ln~.. . Boyd L. MY~ Jr;, SuperVisor 31East;M.~S,~ee~ :. . MechaniG$b~~p:tnn,.sylyani, .1-7055. Fax (717) 79$-7291 f" I. ! , ". A stand~dof eK~eUe.nce. in Gen.~ :Pem)~lYal;lt.;sinoe 1910 . . ,\ . , ' :.. i . ~r~~~~QU~t 19. 2006 . : . .' " . , '..' Ml:S.~dY8' Owens ., .}.,:, ".' ~. . . ~. ". : .' . 2~1;'Ea,~~C1CustStr~et :M~~~t~~~~i,FlA 17055 ".'. ' ,:,' .' i , ' pe,rr Mrs.; .OWens, . . ~nk yo~far. s~lec*ing our .funeral home to provide ~t"Vices for your family during your bereavement ': h.!ilP"~~:YQ.\.l:!Q9nd our ~rvices to .be Qf the higtleststandan~s. and ~that they. met your needs and tho~: or~~r'falmily arid-mendS: . '.. . TM~tq.lIOWing;i~,a summary.of the. ~rvice charges a~ p~eviol;lsly explained and provided in written form ~M~:'h,reii1:i~~I~ as;PAID..fN~FUlL. .... : d . he ....;e:Q '.' .,Sr q..I.P..... ~T;:1!"~,...~'. ." ~M~y;~iE~EN~~S TOTAL.OFJiE5RVlCj:;~~~~;,: ,. '. LESS: Cr~lts;orant~' . LE$$: T~Ulr Pa.ytnEl~ts : PLUS: Items or~ered liner CURR.ENT eBA4'NCE . . ,'7,8~.SO ;1.890.00 ~;Q5S.6o- .24.00 '$O~OO c..., G'l'.(llOd:' $1-,8~,OOPack.age Pri~ Discount . ~f.~~:, J*.,...: orcs.ered later J~~lf~.~ . 24.00 ~f!~~~area~y question~ or concerns that remaln'Ul'\al\.8.~red. pl,ea.se call me. .~~:~ . .\.~~..y . , ,'. '.' ; ~. : .! '::' . 91:01 ~0, 1~ lnr 10d !;c:~ "3WOH l~~3Nn~ S~3AW 1c:v~-99~-~1~ 07/31/2007 10:41 FAX 7177038494 .~~ TELEPHONE SVC RECEIPT FOR PAYMENT ~=~_..-.=========== GLENDA FARNER STRASBAUGH CUmberland County - Registe~ Of Wills One Courthouse Square Carlisle, PA 17a13 OWENS JOSEPH C Estate File No. : Paid By Remarks: 2007-00031 GLADYS OWENS WZ ------------------------ FeelTax Des~riptio~ PBTITION LTRS T.EST WILL. " . SHORT CERTIFICATB J'CP FEE AUTOMATION- FEE Check# 36.40 , Total Received......... Receipt Date: Receipt Time: Receipt No.: III 003/003 1/10/2007 14:56:08 1046920 Receipt Distribution ------------------------ Payment Amount Payee Name 20 .00 CUMBERLAND COUNTY GENERAL FUN 15 . 00 CUMBERLAND COUNTY GENERAL FUN B . 00 CUMBERLAND COUNTY GENERAL FUN 10.00 BUREAU OF RECEIPTS & 'CNTR M.D 5 . 00 CUMBERLAND COUNTY GENERAL FUN ---------~------ $58.00 $56.00 REV-1512 EX .(1-97) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ~ ,..-, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT JOSEPH C. OWENS FILE NUMBER 21-07-0031 ESTATE OF Include unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION AMOUNT Bank of America, N.A. 2,871.64 TOTAL (Also enter on line 10, Recapitulation) $ 2, 871 . 64 (If more space is needed, insert additional sheets of the same size) DROOKL \'N HTS, Oil 216.739.S100 BURLINGTON, NJ 609.914.0437 CHICAGO.IL 312.732.9676 ClNCINNA TI, OD 513.723.2200 CLEVELAND.OH 216.685.1000 WELTMAN, WEINBERG & REIS CO., L.P.A. AttorlleYlllt Law 323 W. Lakelllde A "ea1le. S.llte _ Cleveland, 08 44113 (216) 685--1001 (lit) 8t'7-7796 (216) JO.4IlI6 (fAx) MOD-Tbun 8a..-7p., Frl hm..spm," Sat 8am-1Zpm EST www.weltman.com C01.UMBU8, OR 614.228.7272 DEERFIELD,IL 847.940.9812 DETROIT, MI 248.362.6100 GROVE CITY, OH 614801.2600 PHILADELPHIA, PA 215.599.1500 PITTSBURGH. PA 412.434.7955 June 7,2007 ANDREW C SHEEt Y, Esquire 127 SOUTH MA~T STREET MECHANrCSBUJlG, PA 17055 Re; Estate of: JOSEPH COWENS Case No.: 21070031 Our Cliellt: BANK-OFAME&ICA, N .A. Account No.: 5490350999461259 Balance Due: $2,871.64 OUf File No.: 5777194 Dear ANDREW C SHEEt Y: It has b~n quite some time since we have received an update on the status of this estate. Please contact the undersigned by cor~espondence or by phone to discuss the status of this matter. Most importantly, we are inte1'este'd ih the approximate d.ate that our client's claim will be paid. and whether that payment will be in full or pro rata. This lawfitm is a debt collector attempting to collect these debts for our client and any information obtained will be used for that purpose. Thank you for your cooperation in dlis matter. Sincerely, )It\t~ "lttd. ' \ .------..-....NecfRriLguljac -..... .---.--..-....----- Estate Specialist Ext. 1031 email: probate@weltj11an.com 715 15545597 REV.1513 EX + (1.97) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JOSEPH C. OWENS FILE NUMBER 21-07-0031 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1. Gladys M. Owens Spouse 100 % Rest, Residue 207 East Locust Street and Remainder of Mechanicsburg, P A 17055 Estate per Will ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. J TOTAL OF PART n. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additIOnaL sheets of the same size) LAST WILL AND TESTAMENT OF JOSEPH C. OWENS 1, JOSEPH C. OWENS, of 207 East Locust Street, 1\'techanicsburg, (Borough of Mechanicsburg), Cumberland County, Pennsylvania, Inake, publish and declare this as and for Iny Last Will and TestaInent, hereby revoking all other Wills and Codicils heretofore Inade by Ille. FIRST: I direct that all inheritance, estate, transfer, succession and death ta.xes, as well as IllY just debts and funeral expenses, of any kind whatsoever, which Illay be payable by reason of illY death, shall be paid out of the principal of Iny estate as the same can conveniently be done. SECOND: I give, devise and bequeath all the rest, residue and relnainder of IllY estate of whatever nature and wherever situate, iIlcluding any property over which I hold power of appointlnent and together 'with any insurance policies thereon, unto Iny wife, GLADYS M. OWENS, provided she survives me by thirty (30) days. THIRD: Should GLADYS M. OWENS predecease Ine or die on or before the thirty-first (31st) day following my death, I give, devise :llld bequeath all the rest, residue and renlainder of lny estate of whatever nature and \vherever situate, including any property over which I hold power of i~ appointlnent and together with any insuran~e policie~ ~~reon, as follows: ~ (a) Twenty percent (200/0) thereof unto my son, JOSEPH C. OWENS, JR., of Middletuwll, Pennsylvania, provided that should JOSEPH C. OWENS, JR. predecease me, I give and bequeath his share unto his issue, per stirpes; and (b) Twenty percent (200/0) thereof unto my step-daughter, PHYLLIS A. HENNEMAN, of Newville, Pennsylvania, provided that should PHYLLIS A. HENNEMAN predecease me, I give and bequeath her share unto her issue, per stirpes; and (c) Twenty percent (200/0) thereof unto IllY step-daughter, ROSE M. NEIDIG, of Mechanicsburg, Pennsylvania, provided that should ROSE M. NEIDIG predecease Ille, I give and bequeath her share unto her issue, per stirpes; and (d) Twenty percent (200/0) thereof unto my step-daughter, CARMELLA COLBAN, of Mechanicsburg, Pennsylvania, provided that should CARMELLA COLBAN predecease m.e, I give and bequeath her share unto her issue, per stirpes; and (e) Twenty percent (200/0) thereof unto IllY step-son, CHARLIE E. BRETZMAN, of Phoenix, Arizona, provided that should CHARLIE E. BRETZMAN predecease fil.e, I give and bequeath his share unto his issue, per stirpes. FOURTH: I acknowledge that I anl the father of HOLLY OWENS, of Mechanicsburg, Pennsylvania, and further state that HOLLY ~ 2 OWENS is not a narned beneficiary of this, IllY Last Will and Testanlent, as appropriate distributions and gifts have been lnade to her during illY lifetilne. FIFTH: In addition to all powers granted to theln by law and by other provisions of tllis Will, I give the fiduciaries acting hereunder tlu_~ following po-wers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of tillle, any real or personal property and to give options for sales, ex- changes or leases, for such prices and upon such tenllS (induding credit, Witll or without security) or conditions as are deelned proper. This includes the power to give legally sufficient instrulllents for transfer of the property and to receive the proceeds of any disposition. (B) To partition, subdivide, or irnprove real estate and to enter into agreements concerning the partition, subdivision, ullprovenlent, zoning or lllanagelllent of real estate and to illlpose or extulguish restric- tions on real estate. (C) To cOlnprolllise any dailll or controversy and to abandon any property which is of little or no value. (D) To invest in all fornls of property, induding stocks, COlnnlon trust funds and l1lortgage investnlent funds, without restriction to inVeStlllents authorized for Pennsylvania fiduciaries, as are deel1led proper, ~ 3 ,'.. vvithout regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insuran.ce policies or in other investn1ents. (F) To exercise any election or privilege given by the Federal and other tax la'ws, including, but not necessarily being liInited to, personal incoIne, gift and estate or inheritance tax laws. (G) To Inake distributions to Iny herein narned beneficiaries in cash or in kind or partly in each. (H) To borrow money froIn theillselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or iInprove any property held under Iny will, and for investment purposes. (I) To select a mode of payment under any qualified retire- l1lent plan (pension plan, profit sharing plan, eInployee stock ownership plan, or any other type of qualified plan) to the extent provided for by the plan or the law. SIXTH: I nOillinate and appoint GLADYS M. OWENS, Executrix, of this, illY Last Will and Testaillent. In the event of the death, resignation or inability to serve for any reason whatsoever of GLADYS IV1. OWENS, I nOillinate and appoint JOSEPH C. OWENS, JR. and CARMELLA COLBAN, Co-Executors, of this, my Last Will and Testa- Inent. I direct that illY Executrix or Co-Executors, as the case Inay be, shall not be required to post security or a bond for the perfonnar1ce of their duties 4 in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set IllY hand and seal to this, Iny Last Will and TestaInent, this z,z.lJtJ day of May, 2006. ~~/C-~ UOSEPH C. OWENS (S EAL) Signed] sealed] published and declared by the above-narned Testator as and for his Last Will and Testau1ent in our presence] who] at his request, in his presence and in the presence of each other] have hereunto subscribed our nanles as attesting 'Witnesses. 76/ CTt",,,,,,Cf.; tUw4. fil7o:>) /lvtc;xAJ C ~.. Address ~an1e- <:' '7'::>-7 '<"y':-x ,.-/);-- ./-7>('"1 X>ll;'.s.bV'f. Q,,~/7. f;it~L..1 Address fA I )cJ!;..-sC/ ~e' 5 "