HomeMy WebLinkAbout07-25-0815056041125
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PoBOx2sosol INHERITANCE TAX RETURN 2 1 0 8 0 1 1 2
Hanisburg PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
2 0 9 1 2 7 2 9 7 0 1 2 1 2 0 0 8 0 2 1 4 1 9 2 4
Decedent's Last Name Suffix Decedent's First Name MI
H A R R Y PAT R I C I A P
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's first Name MI
H A R R Y JAM E S T
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
O 1.Original Return
4, Limited Estate
^X 6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received ~
~
~
~ 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) ~
~
_
~ 3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
L I N U S E F E N I C L E 7 1 7 7 6 3 1 3 8 3
Firm Name (If Applicable) r- ~-i------,.
i RE~~~ER OF WIL[~l1SE ONLY
~~
R E A G E R & A D L E R P C : --a ~ -
~-, ~
First line of address
=~ -r~ (V ~
2 3 3 1 M A R K E T S T R E E T -=~ ~' - -
Second line of address _
I '-~ ; ; _~` s ~'
~~~
City or Post Office
State ZIP Code v DATE FII„~8
~__ _ _. ________ __ _ ___ _1
C A M P H I L L P A 1 7 0 1 1
Correspondent's a-mail address: SCONFAIR@REAGERADLERPC.COM
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.
SIGWATURE OF PERSON RESPOAISIBLE FOR FILING RETURN HATE
N. 25TH STREET
2331 MARKET STREET
REPRESENTATIVE
CAMP HILL
CAMP HILL
PA 17011
DATE .
PA 17011
PLEASE USE ORIGINAL FORM ONLY
15056041125
Side 1
15056041125
~'•
J 15056042126
REV-1500 EX Decedent's Social Security Number
Decedent's Name: PATRI C IA P. HARRY 2 0 9 1 2 7 2 9 7
RECAPITULATION
1. Real estate (Schedule A) ........................................ 1
2. Stocks and Bands (Schedule B) .................................. 2• •
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D) ........................ 4.
3 8 7 4 7 0 • 2 8
5. Gash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 1 1 1 4 • 7 2
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ....... 7.
8. Total Gross Assets (total Lines 1-7) ........................... 8. 3 $ 8 5 8 5 ~ 0 0
..
9. Funeral Expenses & Administrative Costs (Schedule H)
........
... 9,
... 2 5 5 6 • 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...... ... . , . 10.
11. Total Deductions (total Lines 9 & 10) ............. ........ ... ... 11. 2 5 5 6 • 0 0
12. Net Value of Estate (Line 8 minus Line 11) ........... ....... .... ... 12. 3 8 6 0 2 9 • 0 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for wh ich
an election to tax has not been made (Schedule J) .... ....... .... ... 13.
3 8 6 0 2 9 0 0
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 under Sec. 9116
3 8 4 9 1
4
2
8
15
0
0
0
(a)(1.2)x.00 . . .
16. Amount of tine 14 taxable 1 1 1 4 7 2 5 0 1 6
at lineal rate X •045 16. .
17. Amount of Line 14 taxable 0 0 0 0 0 0
at sibling rate X .12 17, .
18. Amount of Line 14 taxable
0
0
0
0
0
0
at collateral rate X .15 . 18 .
19. Tax Due .................................. ....... ... ....19. 5 0 . 1 6
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042126 15056042126 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 08 0112
DECEDENT'S NAME
PATRICIA P. HARRY
STREET ADDRESS
219 N. 25TH STREET _ _ ___
CITY
CAMP HILL
STATE !ZIP
PA ~ 17011
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit _
B. Prior Payments _
C. Discount
3. Interest/Penalty if applicable
D. Interest
E. Penalty
(1) 50.16
Total Credits (A + B + C) (2) 0.00
Tota{ lnterest/Penalty (D + E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 50.16
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 50.16
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 : ...................................................................... ^ Q
b, retain the right to designate who shall use the property transferred or its income; ............................... ^
c. retain a reversionary interest; or ................................................................................................ ^ 0
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? ....................................................................................... ^ ^X
3. Did decedent own an "intrust 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? .................................................................................................. ^
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)J.
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 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.
+=or dates of death on or after July 1, 2000:
;'he 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 (4.5) 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 of transfers 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-158 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
PATRICIA P. HARRY 21 08 0112
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. CASH/STOCKS/MUTUAL FUNDS -INVESTMENT ACCOUNT WITH 387,470.28
CHARNEY INVESTMENT GROUP, 700 SOUTH 28TH STREET, HARRISBURG, PA
ACCOUNT NUMBER: 3953-6350
TOTAL (Also enter on line 5, Recapitulation) I ~ 387,470.28
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
PATRICIA P. HARRY 21 08 0112
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. James T. Harry
e James P. Harry
C
JOINTLY-OWNED PROPERTY:
219 N. 25th Street
Camp Hill, PA 17011
2304 Yale Avenue
Camp Hill, PA 17011
Husband
Son
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANGAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET °h OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTERESI
1. A. 2/6/06 SOVEREIGN BANK #2331030758 6,688.21 0.00
PO BOX 841005
BOSTON, MA 02284 (BETWEEN HUSBAND & WIFE)
2. B 216106 SOVEREIGN BANK #2331030758 6,688.21 16.667 1,114.72
PO BOX 841005
BOSTON, MA 02284
TOTAL (Also enter on line 6, Recapitulation) I 3 1 114 72
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~
INHERITANCE TAX RETURN ADMINISTRATIVE COST5
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
PATRICIA P. HARRY 21 08 0112
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTIQN AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
~, Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)lEIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees Reager & Adler, PC
3. Family Exemption: (If decedents address is not the same as claimant's, attach explanation) 2,000.00
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4• Probate Fees Cumberland County Register of Wills 390.00
5 Accountants Fees
6. Tax Return Preparers Fees
7. Short Certificates -Cumberland County Register of Wills 16.00
8. Legal Advertisement -Cumberland County Law Journal 75.00
9. Legal Advertisement -The Central Penn Business Journal 75.00
TOTAL (Also enter on line 9, Recapitulation) I ~
556.00
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX r {9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
PATRICIA P. HARRY ~1 nR n11~
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, and Uansfers under
Sec. 9116 (a) (1.2]]
1. James T. Harry Spousal 384,914.28
219 N. 25th Street
Camp Hill, PA 17011
2. James P. Harry Lineal 1,114.72
2304 Yale Avenue
Camp Hill, PA 17011
- ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE
1.
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S
]Ir more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES I N F O R MA AND N O T I C E
DEPT. 280601 FILE N0. 21 08-0112
HARRISBURG, PA 17126-0601 TAXPAYER RESPONSE ACN 08115491
DATE 04-10-2008
JAMES P HARRY
2304 YALE AVE
CAMP HILL PA 17011
TYPE OF ACCOUNT
EST. OF PATRICIA P HARRY ~ SAVINGS
S.S. N0. 209-12-7297 ® CHECKING
DATE OF DEATH 01-21-2008 ~ TRUST
COUNTY CUMBERLAND ~ CERTIF.
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
SOVEREIGN BANK has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at th
e death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction fro^ the fi
to this form and ret
it
urn
nancial institution, attach a copy
to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by calling 0717) 787-8227.
COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 2331030758 Date 02-06-1996
To insure proper credit to your account, two
Established
Account Balance C2:1 copies of this notice must accomvany your
6, 688.21 payment to the Register of Wills. Make check
Percent Taxable payable to: "Register of Wills, Agent".
X 16.667
Amount Subject to Tax 1, 114.72 NOTE: If tax payments are made within three
Tax Rate (3) months of the decedent's date of death,
X
Potential Tax Due . 1 5 you may deduct a 5Y. discount of the tax due.
21 Any inheritance tax due will become d
167
li
PART e
.
nquent
nine (9) months after the date of death.
........... . ...:.....:..::......... . TAXPAYER RESPONSE
A. ~ The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
C C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of
0 N E ~ Wills and an official assessment will be issued by the P.A Department of Revenue.
B L 0 C K B, ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
0 N L Y to be filed by the decedent's representative.
C. ~ The above information is incorrect and/or debts and deductions were paid by you.
Vou must complete PART ~ and/or PART ~ below.
PART If you indicate a different tax rate, please state °°'°°°°--'~-°-- --::-:::::--,-:::::-::
relationship to decedent: Your :~:°:':~~:_~_:~•:::::::::::< :::::::::.:.:: •................
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
PART
0
DATE PAID PAYEE
DEBTS AND DEDUCTIONS CLAIMED
DESCRIPTION
AMOUNT PAID
TOTAL CEnter on Line 5 of Tax Computation) g
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge and belief.
HOME C ~
TAXPAYER SIGNATURE WORK ( ~
TELEPHONE NUMBER DATE
OF TAX ON JOINT/TRUST ACCOUNTS
1
2
3 X
4
5
6
7__ X
8
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information
submitted by the financial institution.
2. Inheritance tax becomes delinquent nine months after the decedent's date of death.
3. A joint account is taxable even though the decedent's name was added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and wife more than one year vrior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X"
in 61ock "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of
tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment
CForm REV-1546 EX) upon receipt of the return from the Register of Wills.
2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and 3
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Wills of the county indicated. The PA Department of Revenue will issue an official assessment CForm REV-1548 EX) upon receipt
of the return from the Register of Wills.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
I. Enter the date the account originally was established or titled in the manner existing at date of death.
NOTE: Far a decedent dying after 12/12/82: Accounts which the decedent put in Joint names within one C1) year of death are
taxable fully as transfers. However, there is an exclusion not to exceed 43,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (*~) appears before your first name in the address portion of this notice, the 43,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
2. Enter the total balance of the account including interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JDINT OWNERS SURVIVING JOINT [~NERS
Example: A joint asset registered in the name of the decedent and two other persons.
1 DIVIDED BV 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7% (TAXABLE FOR EACH SURVIVOR)
B. The percent taxable for assets created within one near of the decedent's death or accounts owned by the decedent but held
in trust for another individual(s3 (trust beneficiaries):
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X lOD = PERCENT TAXABLE
OWNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by
the decedent.
1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR)
4. The amount subject to tax Cline 4) is determined by multiplying the account balance Cline 2) by the percent taxable (line 3).
5. Enter the total of the debts and deductions listed in Part 3.
6. The amount taxable Cline 6) is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax (line 4).
7. Enter the appropriate tax rate Cline 7) as determined below.
Date of Death Spouse Lineal Sibling Collateral
07/01/94 to 12/31/94 3% 6% 15% 15%
01/01/95 to 06/30/00 0% 6% 15% 15%
07/01/00 to present 0% 4.5%* 12% 15%
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%.
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
whether or not then have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood
or adoption. The "Collateral" class of heirs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of
payment may be requested by the PA Department of Revenue.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
REY•1543 E% AFP (a9-007
FILE N0. 21 08-0112
ACN 08115490
DATE 04-10-2008
JAMES T HARRY
219 N 25TH ST
CAMP HILL PA 17011
TYPE OF ACCOUNT
EST. OF PATRICIA P HARRY ~ SAVINGS
$.$. N0. 209-12-7297 ® CHECKING
DATE OF DEATH 01-21-2008 ~ TRUST
COUNTY CUMBERLAND ~ CERTIF.
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
SOVEREIGN BANK has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Qoestinns may be answered by calling (71.7) 7g7_63P7,
COMPLETE PART 1 BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 2331030758 Date 02-06-1996
To insure proper credit to your account, two
Established C2) copies of this notice must accompany your
Account Balance 6, 688.21 payment to the Register of Wills. Make check
Percent Taxable X payable to: "Register of Wills, Agent".
16.667
Amount Subject to Tax 1,114.72 NO'iE: If tax payments are made within three
Tax Rate C3) months of the decedent's date of death,
X . 0 0 you may deduct a 5Y. discount of the tax due.
Potential Tax Due 00 Any inheritance tax due will become delinquent
nine C9) months after the date of death.
PART TAXPAYER RESPONSE
0 ........................................................................................................:.........:.........................,.........................:.,.._..,,..,.
::::~:~:,~~::>~.mare;:::;a.:...::::,,r,,,,,,,~,,-.:~.::::::_:::~ _. ~~ . .::............
A. The above information and tax due is correct.
1. You may choose to remit payment to the Register of Willis with two copies of this notice to obtain
C CHECK a discount or avoid interest, or you may check box "A" :and return this notice to the Register of
0 N E ~ Hills and an official assessment will be issued by the PA Department of Revenue.
B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
0 N L Y to be filed by the decedent's representative.
C. ~ The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART 2^ and/or PART 3~ below.
PART If you indicate a different tax rate, please state your
relationship to decedent:
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
PART
0
DATE PAID PAYEE
DEBTS AND DEDUCTIONS CLAIMED
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation) g
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge and belief.
HOME C ~
TAXPAYER SIGNATURE WORK ( ~
TELEPHONE NUMBER DATE
OF TAX ON JOINT/TRUST ACCOUNTS
1
2
3 X
4
5
6
7 X
8
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information
submitted by the financial institution.
2. Inheritance tax becomes delinquent nine months after the decedent's date of death.
3. A joint account is taxable even though the decedent's name was added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and wife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X"
in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of
tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment
(Form REV-1548 EX) upon receipt of the return from the Register of Wills.
2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and 3
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt
of the return from the Register of Wills.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the date the account originally was established or titled in the manner existing at date of death.
NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are
taxable fully as transfers. However, there is an exclusion not to exceed 43,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk C*~) appears before your first name in the address portion of this notice, the 43,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
2. Enter the total balance of the account including interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT OWNERS SURVIVING JOINT OWNERS
Example: A joint asset registered in the name of the decedent and two other persons.
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7% (TAXABLE FOR EACH SURVIVOR)
B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
OWNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by
the decedent.
1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR)
4. The amount subject to tax Cline 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3).
5. Enter the total of the debts and deductions listed in Part 3.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions Cline 5) from the amount subject to tax Cline 41.
7. Enter the appropriate tax rate Cline 7) as determined below.
Date of Death Spouse Lineal Sibling Collateral
07/01/94 to 12/31/94 3% 6% 15% 15%
01/01/95 to 06/30/00 0% 6% 15% 15%
07/01/00 to present 0% 4.5%~ 12% 15%
^ine 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 OY..
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
whether or not they have been adopted by others, adopted children and step children. "lineal tlescendents" includes alt children of the
natural parents and their descendents, whether or not then have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent. whether by blood
or adoption. The "Collateral" class of heirs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can furnish Droof of payment.
C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2" x 11". Proof of
payment may he requested by the PA Department of Revenue.
s
d ~estament
t ~I' ill
~
an
as
C7 ~,
~>>
'
~
OF ~
?
X1 ~_ =' ,
-
~~
1 T V) -
(`-
PATRICIA P. HARRY ` ~ ~r•~ ~ ~' -~ ~-=
'
c~ - -
~ _r.~
~....~ ".1~ r~ .. _l
Cumberland County, Commonwealth of Perrrisylvania,~;~ • ~ _-~
of Camp Hill
HARRY
PATRICIA P
I
,
,
.
,
which I declare to be my domicile, do hereby make, publish, and declare this to be my LAST WILD
AND TESTAMENT, hereby revolting all Wills and Codicils at any time heretofore made by me.
FIRST: IDENTIFICATION OF FAMILY. I declare that I am married to JAMES T.
HARRY and that there is one (1) child of this marriage whose namf; is: JAMES P. HARRY. As used
in this Will, the terms "my spouse" or "my Husband" shall mean only JAMES T. HARRY. As used
in this Wili, the term "my child" or "my children" refers to my natural children. As used in this Will,
the term "issue" refers to all lineal descendants of the indicated person of all generations, with the
relationship of parent and child at each generation determined by thE; definition of "child"/"children" set
forth in this paragraph.
SECOND: PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor
to pay all the expenses of (1) a funeral or memorial service; (2) the interment of my remains, including
costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and
perpetual care of, the gravesite. I further direct my executor to pay all of my lawful debts that my
executor in his or her sole discretion may allow as claims against rriy estate.
- -- ---THIRD: -DISPOSITION OF TANGIBLE PERSONAL PROPERTY. -I-giverall-of-the -- - -
tangible personal property of every kind and description, including, but not limited to, personal effects,
automobiles and their accessories, furniture, furnishings, household goods, and clothing, together with
all policies of insurance thereon, but excluding any cash, evidences of indebtedness, documents of title,
and securities. and property used in connection with the operation of a trade or business, owned by me
at the time of my death, and not otherwise disposed of herein, to kmy Husband, or if he shall fail to
survive me, and any child of mine survives me, I direct my executor to divide my tangible personal
property into two parts. The first part shall contain all items that my executor determines, after
consulting with my children, to be of no present or future value or use to my children. The second part
shall contain the balance of the property. My executor shall dispose of the first part by sale,
abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to
my residuary estate. All property in the second part I give in substantially equal shares to my children
to be divided among them as they shall agree. If no agreement is reached within sixty {60) days after
my death, all property in the second part shall be divided among all of the children in such manner as
executor shall direct. The decision of my executor shall be conclusive and binding on all persons
interested in my estate.
C~
Patricia P. Harry
I direct that any expenses incurred in obtaining possession, appraising, safeguarding, delivering,
or selling such property be paid from my estate as an administration expense.
FOURTH: DISPOSITION OF RESIDUARY ESTATE.
A. Disposition to Spouse. All of the rest, residue and remainder of the property that
I own at the time of my death, both real and personal, and of every kind and description, wherever
situated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"),
I give outright and absolutely to my spouse, if he survives me.
B. Possible Disclaimer Trusts. If my spouse ;survives me but validly disclaims a
portion or all of the residuary estate to which he is entitled under this Article, I give such disclaimed
portion of my estate, in trust to the trustee named in Article "FIFTEENTH" below, to take possession,
control, and management of the disclaimed property, to invest and reinvest it, to collect and receive any
income and, after deducting all proper expenses of the trust, to dispose of the net income and the
principal as follows:
1. Credit Trust. For this Credit Tru;>t, I give to my trustee the largest
amount that can pass free of federal estate tax by reason of the applicable credit amount, the state death
tax credit and any other estate tax credits allowed by the Internal Revenue Code; provided, however, that
(1) the state death tax credit shall be taken into account only to the extent that it does not result in an
increase in state death taxes which would otherwise be payable; (2) the sum disposed of by this Article
shall be reduced by the value of property which passes outside the terms of this Will or which passes
under other Articles of this Will and which does not qualify for the estate tax charitable or marital
deductions; and (3) the sum disposed of by this Article shall be reduced by charges against the principal
of my estate which do not qualify as federal estate tax deductions. In making the computations
necessary to determine the amount of this pecuniary bequest, valuations and credit amounts as finally
___ __.__,__ determined for federal estate tax purposes shall-_control.__ L.direct~iy..trustee~to.hol~administer~nd___,-, _ ,._
distribute the trust as follows:
a. During the lifetime of my spouse, my trustee shall pay to or for
the benefit of my spouse, in quarterly or more frequent installments;, all of the net income of the trust.
b. During the lifetime of my spouse, my trustee, in its sole and
absolute discretion, may also pay to or for the benefit of my spouse such portions of the principal of the
trust as my trustee deems advisable to liberally provide for my spouse's health, support and maintenance
after taking into account his other resources. My trustee shall not, however, invade the principal of this
trust for my Husband's benefit until the principal of any marital trust created under this will for my
Husband's benefit has first been fully exhausted.
c. During the lifetime of my spouse, my trustee, in its sole and
absolute discretion, may also pay to or apply for the benefit of any child or children of mine such
portions of the principal of the trust as my trustee deems advisable to liberally provide for such child or
children's health, support, maintenance and education (including higher and special education};
C~ ~ ~~ ~
2 Patricia P. Harry
y ~ .
provided, however, that no such principal invasion shall be made for the benefit of any child or children
of mine until my spouse's health, support and maintenance shall first have been adequately provided for.
d. My Husband is authorized, at any time and from time to time,
upon written notice delivered to my trustee, to withdraw from trust principal an amount or amounts not
to exceed, in the aggregate, Five Thousand Dollars ($5,000.00) per year or five percent (5%) of the
principal market value of the trust per year, whichever is greater, as determined on the last day of the
calendar year during which such withdrawal is made. The right of withdrawal shall be non-cumulative.
e. Upon the death of my Husband, the then remaining trust income
and principal shall be distributed as follows:
A. Five thousand ($5,000) dollars to Vincencia Ravanetti.
B. Five thousand ($5,000) dollars to C. Edgar Bouwer.
C. Twenty-five thousand ($25,000) dollars to my grandson, James Ryan Harry.
D. Twenty-five thousand ($25,000) dollars to my grandson, Peter Harry, to be held in a
custodial account until he is age eighteen (18) with his parents as custodians.
E. All of the rest, residue and remainder of my trust income and principal to my son, James
P. Harry. Provided that if James P. Harry is not living at the trust distribution then I
bequeath and devise the rest, residue and remainder of my trust as follows:
Fifty percent (50%) to my daughter-in-law, Nancy O. Harry.
_`^_~__`___¢~ 2=___ Fifty percen~50%.) to be divided equally~etween myYtl~en_living ~randchil reu .~.as..._
2. Marital Trust. For this Marital Trust, I give all the rest, residue and
remainder of the disclaimed property, of every kind and nature and wheresoever situated, whether real
or personal, to my trustee to be held, administered and distributed a.s follows:
a. My trustee shall pay to or for the benefit of my Husband all of
the net income from the trust in quarterly or more frequent installments so long as he shall live.
b. My trustee, in its sole and absolute discretion, may also pay to
or apply for the benefit of my Husband such portions of the principal of the trust as my trustee deems
appropriate to liberally provide for my Husband's health, support and maintenance after taking into
account his other resources.
c. The remaining balance of all of the principal and interest of this
Marital Trust shall be paid to the person or persons, including the estate of my spouse, as my spouse
shall appoint. This power of appointment is exercisable by my spouse alone and in all events. The
appointment shall be in the amounts or proportions and on the terms and conditions, either oCutright or
~~ C~C~.c~ ~~ , ~1:~ ~v
3 Patricia P. Harry
in trust, as my spouse shall appoint in his Last Will and Testament duly admitted to probate and
specifically referring to and exercising this power of appointment, whether or not his Will is executed
before or after my death. Before distributing the balance of the corpus, the Trustee shall pay any
inheritance, estate or other death taxes that may be due by reason of the death of my spouse in
connection with his interest in the corpus of the Marital Trust.
d. If my Husband shall fail to exercise the power of appointment,
in whole or in part, then upon the death of my Husband, my trustee shall divided the remaining trust
assets, or the part thereof as to which the power of appointment was not validly exercised, and distribute
it as follows:
A. Five thousand ($5,000) dollars to Vincencia Ravanetti.
B. Five thousand ($5,000) dollars to C. Edgar Bouwer.
C. Twenty-five thousand ($25,000) dollars to my grandson, James Ryan Harry.
D. Twenty-five thousand ($25,000) dollars to my grandson, Peter Harry, to be held in a
custodial account until he is age eighteen (18) with his parents as custodians.
E. All of the rest, residue and remainder of my estate to my son, James P. Harry. Provided
that if James P. Harry is not living at the trust distribution then I bequeath and devise the rest, residue
and remainder of my trust as follows:
Fifty percent (50%) to my daughter-in-law, Nancy O. Harry.
2. Fifty percent (50%) to be divided equally between my then living grandchildren.
--- -~
__ _ _ _. _
FIFTH: DISPOSITION WHEN SPOUSE NOT LIVING:. If my Husband does not survive
me, I leave all of the rest, residue, and remainder of the property that :[ own at the time of my death, both
real and personal, and of every kind and description, wherever situate, to which I may be legally or
equitably entitled at the time of my death (my "residuary estate") as follows:
A. Five thousand ($5,004) dollars to Vincencia Ravanetti.
B. Five thousand ($5,000) dollars to C. Edgar Bouwer.
C. Twenty-five thousand ($25,000) dollars to my grandson, James Ryan Harry.
D. Twenty-five thousand ($25,000) dollars to my grandson, Peter Harry, to be held in a
custodial account until he is age eighteen (18) with his parents as custodians.
E. All of the rest, residue and remainder of my estate to my son, James P. Harry. Provided
that if James P. Harry fails to survive me then I bequeath and devise the rest, residue and remainder of
my estate as follows:
~~.C~ ~~ ~ ~l5
4 Patricia P. Harry
Fifty percent (50%) to my daughter-in-law, Nancy O. Harry.
2. Fifty percent (SO%) to be divided equally between my then living grandchildren.
SIXTH: TRUSTEE'S JUDGMENT FINAL. The judgment of the trustee as to the amount
of payments or applications of principal or income pursuant to any trust established in this Will shall be
final and conclusive on all persons interested, or who may become interested, in the trust estate. On
making any payments or applications of principal, the trustee shall be fully released and discharged from
all further liability or accountability.
SEVENTH: SPENDTHRIFT PROVISION. No beneficiary of any trust created hereunder
shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate, or
otherwise dispose of any right, title, or interest that the beneficiary may acquire in the income or
principal of the trust estate until the income or principal has actually been paid over to the beneficiary
by the trustee. Nor shall the income or principal of the trust estate, or any part of it, or any interest of
any beneficiary under this Will be liable for, or to any extent subject: to, any debts of any kind or nature
incurred or contracted by any beneficiary, either before or after my death. Any right granted to a
beneficiary to receive or withdraw assets of any such trust estate, either principal or income, for the
beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors
of the beneficiary. Any right of receipt or withdrawal shall be suspc;nded and may not be exercised by
any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The
suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry
of a final order of discharge of the beneficiary as debtor.
EIGHTH: RULE AGAINST PERPETUITIES. Notwithstanding anything in this Will to the
contrary, I direct that no trust created hereunder shall continue for a period longer than permissible under
my domiciliary state's Rule Against Perpetuities, and upon the expiration of such period, each such trust
Thal termix~af~.,and the ass~ts~hex~Q£~sllalLhe...distcihut~ o ~ right tc~ se ner~~n~ then in being who ~__
would be entitled to receive the trust principal from that trust at the time of the termination specified.
NINTH: JOINING OF TRUSTS. If at the termination of any trust created under this Will any
part of the trust principal is to be distributed to a person who shall then be the beneficiary of any other
trust created under this Wi11,1 direct that such person's part of the trust principal be added to his or her
trust, to be administered and distributed as an integral part thereof.
TENTH: POWERS OF ADMINISTRATION. I confer upon my executors and upon any
trustee serving under this Will all powers granted to fiduciaries under the laws of the Commonwealth
of Pennsylvania, whether my estate is administered in the Commonwealth of Pennsylvania or elsewhere.
In addition to the powers granted by law, I authorize my executors or other legal representatives
of my estate and any trustee serving under this Will:
A. To accept additions to my estate or to any trust under my Will from any source.
C
Patricia P. Harry
B. To acquire the remaining undivided interest in property of my estate or trust m
which my executor or trustee, in fiduciary capacity, holds an undivided interest.
C. To invest and reinvest the assets of my estate or any trusts created under this Will
in securities or in real or personal property, whether within or outside of Pennsylvania or the United
States, without the need for diversification as to kind or amount and without being limited to investments
authorized by law for fiduciaries. More specifically, but not by way of limitation, I authorize and
empower such executors or trustee to:
1. Invest in discretionary common trust funds, mutual funds, investment
trusts, unsecured obligations, stocks, bonds, and real estate.
2. Retain as long as such executors or trustee deem proper any real or
personal property or any stocks, bonds, notes or other securities (including securities issued by my
corporate fiduciary) which I own at my death or which are subsequently acquired.
D. To effect and keep in force fire, rent, title, liability, casualty or other insurance
to protect the property of the estate or trust and to protect the fiduciary.
E. With respect to any property, real or personal, or any estate therein owned by my
estate or trust, except where such property or any estate therein is specifically disposed of:
To take possession of, collect the rents from and manage the same.
2. To sell the same at public or private sale, and upon such terms and
conditions, including credit, as to my fiduciary shall seem advisable.
3 To lease mortgage.T~artrtion_or subdivide the same. even where the
terms of such lease or mortgage shall extend beyond the administration of my estate or the term of any
trust.
4. To abandon property which does not have sufficient economic value, in
my executors' or my trustee's judgment, to make it worth protecting.
To repair or improve the same,
To grant options for the sale of same for a period not exceeding six (6)
months.
F. With respect to any mortgage held by the estate or trust, to continue the same
upon and after maturity, with or without renewal extension, upon such terms as the fiduciary deems
advisable, or to foreclose, as an incident to collection of any bond or note, any mortgage securing such
bond or note, and to purchase the mortgaged property or acquire the property by deed from the
mortgagor in lieu of foreclosure.
6 Patricia P. Harry ~~
G. To employ any bank or trust company incorporated in the state of my domicile,
any national bank located in the state of my domicile or any private banker duly authorized to engage
in business in the state of my domicile as custodian of any stock or other securities held as fiduciary, and
the cost thereof, except in the case of a corporate fiduciary, shall be a charge upon the estate or trust.
H. To cause any stock or other securities to be registered and held in the name of
a nominee.
I. In the case of the survivor of two or more fiduciaries, to continue to administer
the property of the estate or trust without the appointment of a successor fiduciary.
J. As substitute or successor fiduciary, to succeed to all of the powers, duties and
discretion of the original fiduciary, with respect to the estate or trust, as were given to the original
fiduciary.
K. To contest, compromise or otherwise settle any claim in favor of the estate, trust
or fiduciary or in favor of third persons and against the estate, trust or fiduciary, or to submit the same
to arbitration, without judicial approval.
L. With respect to any shares of stock or other securities owned by my executors
or by any trustee:
1. To vote or refrain from voting, in person or by proxy, discretionary or
otherwise, such shares of stock or other securities.
2. To pay calls, assessments and any other sums chargeable or accruing
against or on account of shares of stock, bonds, debentures or other corporate securities, whenever such
payments may be legally enforceable against the fiduciary or any property of the estate or trust or the _ __
~~ fiduciary deems payment expedient and for the best interests of the estate or trust.
3. To sell or exercise stock subscription or conversion rights, participate
in foreclosures, reorganizations, consolidations, mergers, or liquidations and to consent to corporate
sales, leases and encumbrances.
M. To execute and deliver agreements, assignments, bills of sale, contracts, deeds,
notes, receipts and any other instruments necessary or appropriate for the administration of the estate
or trust.
N. In the case of a trustee, to hold the property of two or more trusts or parts of such
trusts created by the same instrument as an undivided whole without separation as between such trusts
or parts, provided that such separate trusts or parts shall have undivided interests and provided further
that no such holding shall defer the vesting of any estate in possession or otherwise.
l ~ `~
7 Patricia P. Harry
O. To make distribution in cash, in kind valued at fair market value of the property
at the date of distribution, or partly in each, without being required. to make pro rata distributions of such
property.
P. To pay all reasonable and proper expenses of administration from the property
of the estate or trust, including any reasonable counsel fees which the fiduciary may incur.
Q. To employ and remunerate agents to perform necessary services for the estate
or for any trust created thereunder such as, but not limited to, accountants, attorneys, investment
advisors, actuaries, appraisers and custodians.
R. To borrow in the name of my estate or trusts from themselves or others and
secure such loans by mortgage, note, or pledge, at prevailing rates of interest.
S. With regard to any business enterprise which I may own or possess an interest
in at the time of my death, whether incorporated, unincorporated, or operated as a sole proprietorship
or partnership:
1. To retain all or any portion of the business and continue to operate the
same for so long as my executors or trustee shall deem advisable;
2. To sell all or any portion of the business, at such time and on such terms
and conditions (including credit), as my executors and trustee shall deem advisable. My executors and
trustee may sell the business to any person, including a person interested in my estate or a fiduciary
serving hereunder.
3. To control, direct or manage the business; vote any corporate shares;
select hire and compensate, or disehar eg employees. directors and offcer~ ~fthe bu iness• serve on the
board of directors of the business; retain and compensate experts to advise my executors or trustee
concerning the management or disposition of the business;
4. To recapitalize or reorganize the business; invest additional sums of
money in the business;
5. To participate in or consent to any merger, consolidation, reorganization,
dissolution or liquidation of the business;
6. To account for the business as an entity separate from my estate or trust.
In this regard, my executors or trustee shall be authorized to retain earnings in the business in conformity
with sound business practice.
7. I exonerate' my executors and my trustee from liability for any loss
resulting froth the retention andJor operation of any business enterprise unless such loss shall result from
the executor's or trustee's gross negligence or willful misconduct.
~ ~~ . Q
Patricia P. Harry
T. To claim administrative expenses of my estate either as income tax deductions
or as estate tax deductions, in my executor's sole discretion, without regard to whether such expenses
are payable from income or principal, and without the necessity of making adjustments or
reimbursements between principal and income or among the property interests of the various
beneficiaries of my estate. I exonerate my executors from any liability arising from the claim of a
beneficiary of my estate whose entitlement under the terms of my Will has been diminished by my
executors' elections.
U. To execute, file and deliver proofs of claim or receipts required to collect all
policies of life insurance on my life which name my estate or any trust created hereunder as beneficiary;
elect any optional modes of settlement available under such policies; receive, administer and distribute
the proceeds of such policies in accordance with the dispositive provisions of this Will. The receipt of
my executor or my trustee shall constitute full acquittance to any insurance company for policy proceeds
paid.
V. To terminate and distribute outright to the income beneficiaries thereof the assets
of any trust which, in the opinion of my trustee, has become so small that it is uneconomic and not in
the best interests of the trust beneficiary or beneficiaries to continue.
W. To allocate, in their sole and absolute discretion, any amount of the exemption
from generation skipping taxes allowed under Internal Revenue Code, Section 2631(a), to property of
which I am the transferor, including property transferred during my lifetime to which no allocation has
previously been made, without the necessity of making adjustment or reimbursement to any person or
trust as a result of such allocation.
X. To combine trusts having substantially identical terms and with the same
beneficiary or beneficiaries, whether created under the terms of my Will or my spouse's, to be
administered and distributed as a single trust.
Y. To join with my surviving spouse or the executor of my Will in the execution and
filing of:
1. A joint income tax return for any period prior to my death for which I
have not filed a return and to agree as to the apportionment of any joint tax liability.
2. A gift tax return on gifts made by my surviving spouse and to consent
to treat such gifts as being made one-half (''/2) by me, for any period prior to my death.
Z, In the event that any of my tangible personal property is donated to a charitable
organization(s) then my fiduciary is instructed to use the value of said donation(s) as an inheritance tax
deduction for any inheritance tax return which may be required to be f filed as a consequence of my death.
ELEVENTH: DISTRIBUTION TO MINORS AND PERSONS UNDER DISABILITY.
Except as otherwise provided for herein, if any of my Estate or trust principal or income shall vest in
absolute ownership in a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated, my
9 Patricia P. Harry
executor or trustee shall have the authority, in my executor's or trustee's discretion, and without court
authorization, to make distributions or payments in any one or more of the following ways: (1) directly
to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3)
to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor
beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to
my fiduciaries in that capacity; (6) to apply part or all of the beneficiaries property for the beneficiaries
health, education, maintenance, support or welfare; or (7) to any other person who shall have the care
and custody of the person of the beneficiary. My executor or trustee shall be entitled to be paid at the
same rate as testamentary trustees under the state law of my domicile for the holding and managing of
property pursuant to this Article of my Will. My executor shall account in the same manner as trustees
and shall not be required to render or file annual accountings with respect to the properties so held and
administered for such beneficiaries. Nothing contained in this Article shall operate to suspend the
absolute vesting of the share of any such beneficiary of my estate or any trust. Undistributed income
may be accumulated and may from time to time be added to principal.
TWELFTH: PAYMENT OF DEATH TAXES. My estate, inheritance, succession, transfer
or other death taxes shall be paid as follows:
A. If my Husband shall survive me, I direct that all estate, inheritance, succession,
transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect
of all property taxable by reason of my death or by reason of the inclusion of such property in my gross
estate for estate tax purposes, be paid, without apportionment, out of my residuary estate established
under Paragraph A of Article FOURTH of this Will.
B. However, if my Husband shall survive me, and validly disclaims a portion or all
of my estate, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any
taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death
apportionment, first from that part of my estate which passes under the Credit Trust in Article T
"FOURTH" of this Will.
C. To the extent that the part of my estate passing under the Credit Trust in Article
"FOURTH" shall not be sufficient to pay such taxes, I direct that the balance of such taxes shall be paid
from the Marital Trust in Article "FOURTH" without apportionment.
D. If my Husband shall not survive me, I direct that all such taxes shall be paid from
that portion of my residuary estate that passes in accordance with Article FIFTH, paragraph E of this
Will.
E. However, the aforesaid notwithstanding, if, at the time of my death, I am the
beneficiary of a qualified terminable interest property (QTIP) trust:, and the principal of that trust is
includible in my gross estate for tax purposes, it is my direction, pursuant to the provisions of Internal
Revenue Code, Section 2207A, that my executor or the trustee of such trust withhold from the shares
of the remainderment of such trust an amount by which the estate tai: in my estate exceeds the amount
10 Patricia P. Harry ~ V
of the estate tax which would have been payable had the trust property not been included in my estate
for tax purposes.
THIRTEENTH: PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the
purpose of this Will, in determining whether a person has survived me or another person, (1) my spouse
shall be deemed to have predeceased me (subject to the following paragraph)unless it unmistakably
appears by proof that he survived me; and (2) in all other cases, a person shall not be deemed to have
survived me or another person if he or she dies within thirty (30) days of my death ox of the death of the
other person.
If my spouse does not actually predecease me but is deemed to predecease me under the
preceding paragraph, and if the property passing to me under Article "FOURTH" shall result in any
federal estate tax liability in my estate, then Article "FOURTH" shall be interpreted as if I had
disclaimed the smaller of the following amounts: (1) the largest amount, if any, of my residuary estate
that would result in no federal estate liability tax in either of our estates; or (2) the largest amount, if any,
needed to equalize the federal estate tax liability in each of our estates.
FOURTEENTH: APPOINTMENT OF EXECUTOR. I nominate and appoint my spouse,
JAMES T. HARRY, executor of this, my Will. If my spouse shall fail to survive me, shall decline to
act, or having qualified shall, for any reason thereafter, cease to ,pct, I nominate and appoint m son,
JAMES P. HARRY, as successor executor in his place. ~_•~ , ~ '
r i rts7" //l~/!D~ Jac! ~. ~ ,7'l.~s"
FIFTEENTH: APPOINTMENT OF TRUSTEES nominate and appoint my spouse,
JAMES T. HARRY (individual co-trustee) and ~~=Dn~~n~:~>-(corporate co-trustee), as the
initial co-trustees of any trusts created under this Will. If my spouse shall not serve as co-trustee for any
reason or shall cease to serve as co-trustee for any reason, then I appoint James P. Harry, individual
co-trustee in his place. In regard to the above nomination of co-trustees, the following shall apply:
A. A co-trustee may at any time or from time to time by instrument in writing
executed by the co-trustee and delivered to the other co-trustee, delegate to the other co-trustee all of
the powers conferred on or otherwise vested in the co-trustees jointly; provided, however, that no
discretionary power maybe delegated to a co-trustee who is otherwise prohibited from exercising such
power under other provisions of this instrument. The written instrument evidencing an exercise of this
right of delegation shall contain a statement as to the period of time during which the delegation shall
be effective. On the expiration of the delegation period, the co-trustee shall be restored to their original
position in the administration of the trust estate.' A co-trustee executing a delegation of powers as
described shall incur no liability or responsibility whatsoever for any loss or other consequence to the
trust estate that may result from any action or inaction of the co-trustee during the period that the
delegation of authority is in effect.
B. My individual co-trustee shall have the absolute and unrestricted right to remove
my corporate co-trustee at any time she shall determine and name another co-trustee, provided that in
the case of such removal, the successor trustee appointed by the individual co-trustee shall be someone
~.
11 Patricia P. Harry
other than a related or subordinate party of the individual co-trustee or beneficiaries of the trusts.
Related and subordinate party shall be defined as set forth in Internal Revenue Code §672(c).
C. Any co-trustee may resign from the position of trustee by executing a written
resignation and delivering it to the other co-trustee, and the successor co-trustee. The date of delivery
of the resignation shall be the effective date of the resignation. No court action or other proceeding shall
be necessary for the resignation of a co-trustee.
D. A person shall be disqualified from acting a.s a trustee (1) if found by a court of
competent jurisdiction to be incapacitated; or (2) if, on receipt of a written request from an adult
beneficiary or a co-trustee or successor co-trustee of the trust for a written certification from a qualified
physician that upon examination the physician finds the person mentally or physically capable of
properly handling his or her business affairs, the person does not obtain a written certification within
thirty (30) days after receipt of the request.
E. Every title, estate, right, authority and discretion vested in or conferred on any
initial co-trustee under this Will shall likewise become and be vested in and may be exercised by any
successor trustee.
F. No co-trustee who is a beneficiary hereunder shall ever participate in (1) the
exercise of, or decision not to exercise, any discretion to pay income or principal to or to apply income
or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of
beneficiaries and discretion to accumulate income), (2) the determination whether a beneficiary is
disabled, (3) the decision to terminate any trust hereunder, (4) the; exercise of discretion to allocate
receipts or expenses between principal and income, (5) decisions to exercise tax options or (6) the
selection of the property to be allocated to the marital deduction trust.
G. The corporate fiduciary acting herein shall be compensated at the rates from time
to time specified in its published schedule of fees.
SIXTEENTH: LIABILITY OF TRUSTEE AND EXECUTOR. My executor and trustee
shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment,
nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual
fraud or willful misconduct on the part of the executor or trustee. My executor or trustee may, from time
to time, consult with counsel with respect to the meaning, construction, and operation of this Will,
particularly with respect to the appointments, allocations, and disbursements, and may act on the advice
of counsel in all matters without incurring liability on account of his; or her actions.
SEVENTEENTH: INTERPRETATION.
A. Terms. Throughout this Will I direct that the term "give" shall be deemed to
include the term "bequeath" or "devise" when appropriate.
~~ . ~.
12 Patricia P. Harry
B. Bond Not Required. I direct that no executor, trustee or other legal
representative of my estate shall be required to furnish any bond or other security in any jurisdiction.
C. Wili Not Contractual. My spouse and I are executing Wills at approximately
the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are
not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The
Will of each of us is revocable at any time, whether before or after the death of the other spouse, at the
sole discretion of the spouse making the Will.
D. Successors of Fiduciaries. All pronouns referring to an executor or trustee and
the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, trustee,
or administrator with will annexed, as the case may be.
E. Number and Gender. If required by the context of this Will, singular language
shall be construed as plural, plural language shall be construed as singular, and the gender of personal
pronouns shall be construed as either masculine, feminine, or neuter.
F. Headings. All headings used in this Will to describe the contents of each article,
paragraph, or other division are provided for convenience only and shall not be construed to be a part
of this Will.
G. Governing Law. This Will shall be construed in conformity with the law of the
Commonwealth of Pennsylvania.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, consisting of thirteen (13) typewritten pages, the first twelve (12) of which bear my signature
in the margin for the purpose of identification, this 29~" day of _ ~f`I~/ , 2001.
~.
Patricia P. Barry, Testatrix
Signed, sealed, published and declared by the above-named Testatrix, Patricia P. Harry, as and for her
Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence
and in t 'ght and pr enc each other, have hereunto subscribe:d our names as witnesses.
Address ~-~~~ /~~~~~
Gf//~~ //i,~~ ~~
~E ',~.J
Address ,~ ~~~ ~ ~'~',~ (~~
13
COMMONWEALTH OF PENNSYLVANIA )
COUNT~r' OF CUMBERLAND
SS:
I, PATRICIA P. HARRY, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE
FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO
HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECU`T'ED THE INSTRUMENT AS MY
LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS
MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED.
SWORN OR AFFIRMED TO f~ND ACKNOWLEDGED BEFORE ME BY PATRICIA P.
HARRY THE TESTATRIX, THIS ~ DAY OF /~/A~l'/Y , 2001.
Notarial Sea(
Susanne K. Sather, Notary Public.
Camp Hill 8oro, Cumberland County
i`vly Commis;+on Expires Aug. 25, 2 1
(vlenr5er, Pennsylvania Association of Notaries
~.
Patricia P. Harry, Te~st/atrix
Notary Public
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF CUMBERLAND
SS:
WF,_ ~/ylvl,_f' ~. ,~'G~/?!G~° AND f~lVYI ~P11~ ~ ~ l-"~C-~~YCE` ,
THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOII~IG INSTRUME>fi1T, BEING
DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND
SAW THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST
WILL AND TESTAMENT THAT ~.HE ~.I~NED W.~~~ ~~~ t~1D T I~AT HS E EXECUTED IT AS
HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THERF;IN EXPRESSED; THAT EACH
OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS
WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE T'HE TESTATRIX WAS AT THE
TIME EIGHTEEN {18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO
CONSTRAINT OR UNDUE INFLUENCE.
SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS ~~ ~ DAY OF
~"hrrt.~.C,f'~ , 2001. ~-~'
i %~~~'
W ESS
Notarial Seal
Susanne K. Sather, Notary Public
Camp Hiil 8oro, Cumberland County '~'
My Commission Expires Aug. 25, 2001
Member, Pennsylvania /tssociafion'flf N~ttataris~ W ESS ~ 1
NOTARY PUBLIC
INVENTORY
Estate of PATRICIA P. HARRY
also known as
Deceased
No. 21 08 0112
Date of Death 1!21/2008
Social Security No. 209127297
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We
verify that the statements made in this inventory are true and correct. UWe understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney: LINU~lS;/JE'f/F/E~NICLE
I.D. No.: ~j/ % ` L
Address: 2331 MARKET STREET
CAMP HILL PA 17011
Telephone: 7177631383
Stocks & Bonds
Description
Closely-Held Corporation, Partnership or Sole-Proprietorship
Mortgages & Notes Receivable
Cash, Bank Deposits, & Misc. Personal Property
Personal Representative:
Dated a21ag
Value
~~
--c~
::,~
_ 7 ~-~ t
-: ~
J~~ rb
-! a
O - 't
y
.x-
387,470.28
CASH/STOCKS/MUTUAL FUNDS -INVESTMENT ACCOUNT WITH
CHARNEY INVESTMENT GROUP, 700 SOUTH 28TH STREET,
HARRISBURG, PA ACCOUNT NUMBER: 3953-6350
Real Estate
(Attach Additional Sheets if necessary)
Total
387,470.28
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
RW-4
U