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HomeMy WebLinkAbout02-19-08 -.J 15051:.041147 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 Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN 2 1 0 7 RESIDENT DECEDENT File Number 0489 Date of Birth 171346028 01152007 07031943 Decedent's Last Name SULFARE Suffix SR. Decedent's First Name JAMES MI H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return 0 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) [J 4. Limited Estate 0 4a. Future Interest Compromise D 5. Federal Estate Tax Return Required (date of death after 12-12-82) ~ 6 Decedent Died Testate ;~ 1. Decedent Maintained a Living Trust 0 8, Total Number of Safe Deposit Boxes . (Attach Copy of Will) (Attach Copy of Trust) I ' 9. Litigation Proceeds Received 10 Spousal Poverty Credit ~date of death ~1 11. Election to tax under Sec. 9113(A) . between 12-31-91 and -1-95) LJ (Attach Sch. 0) .ijORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number BRADFORD D. WAGNER ESQ. 6108386563 Firm Name (If Applicable) 1"--.) First line of address 662 MAIN STREET REGISTER jF<!JILLS US~NL Y -:: ' Eo;;P -: ~~', rTl 0,.--.... ,'1 'd'~ -', ;::r: \" .I OJ t~ ,F~ ~ ,.,. Z:::n ~~? Cr) =-::~ i~; C) (~ c-) 0 .'n CJC ~ ::0 --i :u DATe FILED -0 ::s: \D Second line of address ry City or Post Office HELLERTOWN State PA ZIP Code 18055-1726 Correspondent's e-mail address: Under pena' 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 tnJ complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knoWledge. SIG TURE OF PER N RESPONSIBLE FOR FILING RETURN DATE ~ ~ ^-' . James H. Sulfare Jr. Bradford D. Wagner Esq. 662 Main Street, Hellertown, P A 18055-1726 Side 1 L 15056041147 15056041147 ~ ~ \ ---l 15051:.042148 REV-1500 EX Oecedent's Name: Jam e s H. Sui far e Sr. RECAPITULATION 1. Real Estate (Schedule A)....................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-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) n Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous No".Probate Property (Schedule G) LJ 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, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of line 14 taxable at collateral rate X .15 o . 00 15. 101,897.32 16. 0.00 17. 0.00 18. 19. Tax Due.............................................................................................. .................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L laSOSb042146 Decedent's Social Security Number 171 34 6028 55,467.89 68,882.64 124,350.53 8 -~-2-j3-~8 1 14,219.40 22,453.21 101,897.32 101,897.32 o . 00 4,585.38 o . 00 0.00 4,585.38 D 15051:.04214& ---l REV-1S00 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME James H. Sulfare Sr. ___._._ _'"__'_"'_"__.'__"____ _____"_.___.. _______.~.w__ STREET ADDRESS 121 Walnut Bottom Road File Number 21-07-0489 CITY STATE ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 4,585.38 0.00 Total Credits (A + B + C) (2) 0.00 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnteresVPenalty (D + E) 4. If Line 2 is greater than Line 1 + line 3. enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund S. If Line 1 + line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line S + SA. This is the BALANCE DUE. (3) (4) (5) (SA) (5B) 4,585.38 4,585.38 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. retain the use or income of the property transferred;................................................................................ [J [xJ b. retain the right to designate who shall use the property transferred or its income;.................................. 0 L~] c. retain a reversionary interest; or..................................................;............................................................ r1 L~] d. receive the promise for life of either payments, benefits or care?............................................................ LJ L~J 2. If death occurred after December 12, 1962, did decedent transfer property within one year of death without receiving adequate consideration?.... ............... ....... ......................................................................................... n l~] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... I_J [!J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which . .. _ contains a beneficiary designation?.. ........ ...................... ........ .......... ................................. ............................... l)( I LJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [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 zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot 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 zero (0) percent [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 four and one-half (4.S) percent, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value oftransfers to or for the use of the decedent's siblings is twelve (12) percent[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. Rev-~ 508 EX+ (6-98) '* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sulfare, James H. Sr. FILE NUMBER 21-07-0489 ESTATE OF Include the proceeds of litigation and the date the proceeds were received by the estate. All property joIntty-owned with the right of lurvlvorshlp mUlt be dllclOled on Ichedule F. ITEM NUMBER DESCRIPTION 1 Wachovia Bank - Savings #1010093321756 VALUE AT DATE OF DEATH 6.528.57 2 Wachovia Bank - Checking #1010110870753 48.939.32 TOTAL (Also enter on Line 5, Recapitulation) 55.467.89 (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-1510 EX+ (6-98) '* SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH Of' PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sulfare, James H. Sr. IFILE NUMBER 21-07 -0489 ESTATE OF This schedule must be completed and fded If the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM I Jt-SI IIUN OF, ""'" ...,,1 T DATE OF DEATH % OF DECO'S TAXABLE eXCLUSION 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 Ryan Beck & Co. . Acct. #72H-040619 TOO to 68.882.64 68.882.64 Nathan Sulfare, Trishia M. Fortuner, and James H. Sulfare, Jr., children of decedent TOTAL (Also enter on Line 7, Recapitulation) 68.882.64 (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-!151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sulfare, James H. Sr. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07 -0489 ESTATE OF ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. James H. Sulfare Jr. Social Security Number(s) I EIN Number of Personal Representative(s): 160-60-7149 Street Address 14125 Mountain Green Road City Willow Hill State ~ Zip 17271 Year{s) Commission paid 2007 4,000.00 2. Attorney's Fees Bradford D. Wagner Esq. 4,000.00 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 233.81 TOTAL (Also enter on line 9, Recapitulation) 8,233.81 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) R.",.1502 EX+ (6-98) . SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sulfare, James H. Sr. FILE NUMBER 21-07-0489 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland Law Journal. Estate Notice 75.00 2 The Sentinel. Estate Notice 158.81 Subtotal 233.81 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 COMMONWEM.TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sulfare, James H. Sr. FILE NUMBER 21-07-0489 ESTATE OF Include unrelmbursed medical .xpen.... ITEM NUMBER DESCRIPTION 1 Balhara Internal Medicine - Medical VALUE AT DATE OF DEATH 785.00 2 Good Shepherd - Medical Balance Due 497.00 3 Health Network Labs - Medical 107.28 4 Life Star - Medical 61.00 5 Millennium Pharmacy - Prescriptions 549.16 6 Millennium Pharmacy - Prescriptions 184.93 7 Shippensburg Area EMS - Medical 626.00 8 State Employers Retirement System - Refund of Pension Overpayment 11.111.82 9 Stifel Nicolaus - Debt of Decedent 117.21 10 UPS Store-Mail Box Rent 180.00 TOTAL (Also enter on Line 10, Recapitulation) 14,219.40 (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+ (9-00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sulfare, James H. Sr. NAME AND ADDRESS OF NUMBER PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal · Cfistributions, and transfers under Sec. 9116(a)(1.2)) RELATIONSHIP TO DECEDENT Do Not u.t Tru.teet.' FILE NUMBER 21-07-0489 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) ESTATE OF Trlshla M. Fortuner 908 Cedar Hurst Drive Raleigh, NC 27609 Daughter One-Third (1/3) of Residue of Estate James H. Sulfare, Jr. 14125 Mountain Green Road Willow Hill, PA 17271 Son One Third (1/3) of Residue of Estate Nathan Sulfare 3300 Monroe Street Bethlehem, PA 18020 Son One Third (1/3) of Residue Total Enter dollar amounts for distributions shown above on lines 5 through 18, 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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) 1Kast 3IlItill altb WC!.ltalltCltt BE IT REMEMBERED, THAT I, JAMES H. SULFARE, SR., presently residing at 1059 Easton Road, Hellertown, Northampton County, Pennsylvania, being of sound mind, memory, and understanding, and considering the uncertainty of life do hereby make, publish, and declare this my Last Will and Testament, hereby revoking and making null and void any and all former Wills or Codicils by me at anytime heretofore made. FIRST: I appoint my daughter, Trishia M. Fortuner, Executrix of this my Will. If she should predecease me or decline to serve, I appoint my son, James H. Sulfare, Jr., Executor of this my Will. I direct that no bond shall be required of my Executrix or Executor. SECOND: I request the payment of my funeral expenses and expenses of my last illness, as soon as conveniently may be done after my death. I request that my funeral shall be in keeping with my station in life. THIRD: I give and bequeath all of my remaining household and personal effects, including all clothing, jewelry, furniture, furnishings, automobiles, silver, books and pictures, together with any existing insurance policies thereof, to my children, Trishia M. Fortuner, James H. Sulfare, Jr. and Nathan Sulfare, or their then living issue, per stirpes. Said items shall be equally divided among them, as they may agree, and in the absence of agreement any disputed items shall be added to the residue of my estate. In the event ~ny of them predecease me without living issue, then his or her share shall be divided equally between my children living at the time of my death, or his or her then living issue, per stirpes. FOURTH: I order and direct the following distribution of the residue of my estate: A. One (1) share to my daughter, Trishia M. Fortuner, presently residing at 456 Freehall Street, Mertztown, Pennsylvania, or her then living issue, per stirpes. B. One (1) share to my son, James H. Sulfare, Jr., presently residing at 3674 Pampas Circle, Chambersburg, Pennsylvania, or his then living issue, per stirpes. -2- c. One (1) share to my son, Nathan SuIfare, presently residing at 301 W. Wilkes Barre Street, Easton, Pennsylvania, or his then living issue, per stirpes. In the event any of them predecease me without living issue, then his or her share shall be divided equally between my children living at the time of my death, or his or her then living issue, per stirpes. FIFTH: In the event there is no named beneficiary included in any non-probate assets which I may own at the time of my death, including but not limited to life insurance policies, retirement benefits or annuities, I give, devise and bequeath the proceeds of said non-probate assets in equal shares to my children, Trishia M. Fortuner, James H. Sulfare, Jr. and Nathan Sulfare, as provided for in Paragraph Fourth above. SIXTH: In the event any party entitled to share under the terms of this my Last Will and Testament is a minor at the time of my decease and no trust has been established for said minor under this my Will, then I nominate, constitute and appoint my daughter, Trishia M. FOltuner, to be Trustee of the Estate of said -3- minor with full power in said Trustee in her absolute and uncontrolled discretion, to pay, use or apply all or so much of the principal and income from time to time as my said Trustee shall deem necessary or advisable for the use, benefit, education and general welfare of said minor and to make distribution of any principal and. income then in her hands unto any minor when said minor arrives at the age of twenty-one (21) years. I direct that for purposes of this clause of my Will, the word "Minor" shall be construed to mean a person under the age of twenty-one (21) years, regardless of any state or federal law to the contrary. Anything herein to the contrary, however, if the property passing to such minor shall not amount to more than $5,000.00 or shall be tangible property of such nature that it may be used and enjoyed by such minor although exceeding $5,000.00 in value, said Trustee in her absolute and uncontrolled discretion, is authorized to distribute the property to such minor directly. If she should predecease me or be unable to serve, I appoint my son, James H. Sulfare, Jr., Trustee as provided for above. SEVENTH: If any person or persons entitled to share in distribution under the terms of this my Will shall in any court of -4- law or equity or otherwise contest the same or dispute or call into question the validity of this my Will, such person or persons shall forfeit his or her entire interest hereunder and all provisions in favor of such person or persons shall be void and of no effect. The share of such person or persons so forfeited shall be distributed as a part of the residue as provided for herein except that if such person or persons are entitled to share in the residue that interest shall be distributed proportionately to the other residuary distributees provided he, she or they shall not contest or dispute the validity of this my will. EIGHTH: I give to my Executrix, Executor and Trustee herein named, the following fiduciary powers, in addition to all fiduciary powers granted by law, and direct that such powers shall be exercisable by her or him without leave of court and until final distribution of my estate has actually been made: A. To retain any or all real or personal property owned by me at my death, and to invest in all forms of property, regardless of any limitations imposed by law on investments by fiduciaries. B. To sell at public or private sale for cash or credit or partly for each, to exchange or to lease for any period of time any real or -5- personal property and to give options for sales, exchanges or leases. c. To compromise or submit to arbitration any claim which may be asserted against my estate or any asset of my estate. D. To borrow money (even if the lender is also a fiduciary herein named), and to pledge or mortgage any asset or assets of my estate for . the payment of taxes, debts, legacies, administration expenses or any other purpose which in the opinion of my Executrix or Executor will facilitate the administration of my estate. )~ . To abandon, disclaim and dispose of any property which in the opinion of my Executrix or Executor shall be worthless to my estate. ]~. To pay general legacies and any residuary share in kind or in cash, or partly in each, or by way of undivided interests, even if shares of residue shall be composed of different assets and the valuations placed on assets by my Executrix or Executor for purposes of distribution in kind shall be conclusive. G. To retain and pay agents, employees, accountants, and counsel (including but not limited to legal and investment counsel) for advice and other professional services; no fiduciary acting hereunder, shall be obligated to follow any such advice. H. To expend reasonable sums for the shipment of personal property to beneficiaries with said payment being considered an administration expense. -6- I. Whenever the Trustee determines that the size of any trust does not warrant the cost of continuing it, or that its administration would be impractical for any other reason, my Trustee shall have the right to place said funds in a Certificate of Deposit or like investment to be paid to the beneficiary in accordance with this Will. J. To pool the assets of all separate trusts as provided for in this my Will for investment purposes, allocating to each such trust an undivided proportionate interest in the pooled assets. K. To merge any trust hereunder with any other trust held by Trustee whether created by me or by any other person by Will or Deed, if the trusts are for the primary benefit of the same persons and contain substantially similar terms. NINTH: No interest in income or principal shall be assignable by, or available to anyone having a claim against, a beneficiary before actual payment to the beneficiary. TENTH: Any and all state inheritance taxes, estate taxes, and federal estate taxes for property passing under this my Will, including interest and penalties, shall be paid from my residuary estate without charge or set-off to any beneficiary -7- herein named and without apportionment in any accounting or tax schedule. IN WITNESS WHEREOF, I, JAMES H. SULFARE, SR., have to this my Last will and Testament subscribed my name and affixed my / {;: 'tA, day of April, 2004 at Hellertown, Pennsylvania. seal this ~'?d ~ J ES H. SUL ili: SR: (SEAL) SIGNED, SEALED, PUBLISHED, and DECLARED by the above named Testator, JAMES H. SULFARE, SR., as and for his Will, in the presence of us, who at his request, in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses in attestation thereof. ---Jr.. Addres s (~~ ) . · , Ju'" J fJ (I.-JU.I'tL ."..j@ L (/ "(J~ Address (3ft>ol fW(J/ndL-Ifd' K3j:~tl[o}~,4.~.....'\ 0 . ). .,.V "I ';4 J -8- l.. .. i- :~.,; !'"' ; ,.".-- ". COMMONWEALTH OF PENNSYLVANIA SS. : COUNTY OF NORTHAMPTON We, JAMES H. SULFARE, SR., Bradford D. Wagner, fton; ~Q. C"-~Ie ~ \11 e \- , the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn,~do hereby declare to the undersigned authority that the I Testator signed and executed the instrument as his Last Will and that he signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of their knowledge the Testator was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ~) '\ Yr;~...J-jDP., U/~?1~ ' Witness { (SEAL) -9- SUBSCRIBED, SWORN TO and acknowledged before me by JAMES H. SULFARJ!:, SR., the Testator, and subscribed and sworn to before me by Bradford D. Wagner and MCtli C:..b- G-Qle ~)o..3 bee ' witnesses, this I G.- l-A. day of April, 2004. ~az~ Notarial Seal Shirtev A. Frey, Notary ~ic HeIettowri Boro. Norta.lpbl CotI1ty My Co...,..,.. &p1'lS Dee. 29. 2006 Member, PennsyIvaria AssoaaIIon 01 Notaries -10- '''~~1::'~:;:,[,~ ~)_, 1'::"1!:i,,--,",~ -. ,..-. '-", -:-.... - - ,-t, ~,C>,-;~... _' I "," 2f:OB FEB 19 P ~'112: 52 CLERK OF QRPHbN'S C?~RT ~. CU"J:--"":'P ,', L.JJ~ 1\::[;__ i BRADFORD D. WAGNER ATTORNEY-AT-LAW 662 MAIN STREET HELLERTOWN, PA 18055-1726 TO REGISTER OF WILLS OFFICE CUMBERLAND CO. COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE, PA 17013-3387 ~s POS?: ..} ~ * * * @((~ I 152 ~"~8768867 7272$01.990 FEB 13 08 5 3 5 1 HELLERTOWN PA 1 805 5 hhlll'II'l',lhhllhUIJIIIII,IH 1'111' lit ",1111 t 'II