HomeMy WebLinkAbout08-14-08 (3)15056041125
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
Po Box zsosol INHERITANCE TAX RETURN 2 1 0 8 0 3 ?c 8
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 2 0 3 2 0 0 7 0 2 0 2 1 9 4 8
Decedent's Last Name Suffix Decedent's First Name MI
O S B O U R N G O R D O N D
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
G A L L A H E R C O L L E E N M
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
Q 1.Original Return ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
QX 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number r.~
S U S A N H C O N F A I R 7 1 7 7~3 1 <~ 8 3- ~_
:rp
Firm Name (If Applicable) ~' __~'-" _
REGISTER OF WILLS~USE ON~.Y ~ ,
R E A G E R & A D L E R P C ' ~ ~~"' ~~'
First line of address
_ '` _ . I
2 3 3 1 M A R K E T S T R E E T -~ ~-~ !" ,,
Second line of address -~' ~~ ~, '
.._- ~
DATE FILED
City or Post Office State ZIP Code ~---- --
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 W~correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
Sl~ifiljPE~F~.PfjtSON RESPONSIBLE FOR FILING RETURN nerG
ADDRESS -
404 ALLENDALE WAY CAMP HILL PA 1701:1
SIGNATURE OF P PARR OTHER THAN REPRESENTATIVE DATE /. _
ADDRESS / " ~--
2331 MARKET STREET CAMP HILL PA 17011
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056041125 15056041125 J
15056042126
REV-1500 EX Decedent's Social Security Number
Decedent's Name: GORDON D. OSBOURN
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.
2 7 2 4 8 ~ `7 2
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6• •
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 5 6 0 8 5 3 8 2
(Schedule G) ^ Separate Billing Requested ....... 7.
8. Total Gross Assets (total Lines 1-7) ........................... 8. 5 8 8 1 0 2 • '.~ 4
9. Funeral Expenses & Administrative Costs (Schedule H) g. 1 0 6 2 5 ~ `7 7
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10.
11. Total Deductions (total Lines 9 & 10) ........................... 11. 1 0 6 2 5 ~ `7 7
12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 5 7 7 4 7 6 ~ `7 7
13. Charitable and Governmental Bequests/Sec 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. 5 7 7 4 7 6 ~ `7 7
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
5 4 6 7 3 5 7
3
15
(a)(1.2)X.OO_ .
16. Amount of Line 14 taxable
3 0 7 4 1
0
4
at lineal rate X .045 . 16.
17. Amount of Line 14 taxable 0 0 0
at sibling rate X .12 17.
18. Amount of Line 14 taxable
0 0
0
at collateral rate X .15 18
19. Tax Due ............ ............................. ..... ..19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0. 0 0
1 3 8 3. :3 5
1 3 8 3. 3 5
Side 2
15056042126 15056042126 J
REV-1500 FX Page 3 ,
Decedent's Complete Address:
File Number
21 08 0338
DECEDENTS NAME
G_ ORDON D. OSBOURN _ _
STREET ADDRESS
404 ALLENDALE WAY
CITE' STATE i ZIP
CAMP HILL PA 17011
Tax Payments and Credits:
~. Tax Due (Page 2 Line 19) (1) 1,383.35
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + B + C) (2) 0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E )
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.
5. 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.
(3)
0.00
(4) 0.00
(5) 1,383.35
(5A)
B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (5B) 1,383.35
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 : ........................................................... ........... ^
b. retain the right to designate who shall use the property transferred or its income; .................... ........... ^
c. retain a reversionary interest: or ..................................................................................... ........... ^ X^
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? ............................................................................ ........... ^ 0
3. Did decedent own an'in trust for" or payable upon death bank account or security at his or her death? ......... ^ 0
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 p2 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an
adoptive parent, or a stepparent of the child is 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)]. Asibling 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-1508, EX + (8-981
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
GORDON D. OSBOURN 21 08 0338
Indude the proceeds of litigation and the date the proceeds were rnceived by the estate.
All propeAy jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. SPECIFIC BEQUEST - M & T CHECKING ACCOUNT 39927520 697.12
499 MITCHELL STREET, MILLSBORO, DE 19966
COLLEEN M. GALLAHER
2. MINNESOTA LIFE -ANNUITY 25,651.60
400 ROBERT STREET
ST. PAUL, MN 55101-2098
3. SPECIFIC BEQUEST -TELEVISION/STERO SYSTEM, MISC. 100.00
ELECTRONICS -COLLEEN M. GALLAHER
4. SPECIFIC BEQUEST -BOOK COLLECTION, ART WORK, WALL 700.00
HANGINGS, ANTIQUE WALL CLOCK AND MAGIC EFFECTS -
AMY ELIZABETH PERNICIARO
5. PERSONAL PROPERTY 100.00
TOTAL (Also enter on line 5, Recapitulation) ~ $
(If more space is needed, insert additional sheets of the same size)
REV-1510, EX + {8-98t
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE
GORDON D. OSBOURN 21 08 0338
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THERAMEOFTHETRANSFEREE,THEIRREUTIDNSHIPTODECEDENTAND
THE DATE OF TRANSFERATTACHACOPYOFTHEDEEDFDRREALESTATE.
DATE OF DEATH
VALUE OF ASSET
%OFDECD'S
INTEREST
EXCLUSION
(IFAPPLICABLE)
TAXABLE
VALUE
1. AIG ANNUITY INSURANCE COMPANY 21,956.49 100. 21,956.49
COLLEEN M. GALLAHER -BENEFICIARY -WIFE
2. BASF THE CHEMICAL COMPANY 362,779.76 100. 362,779.76
COLLEEN M, GALLAHER -BENEFICIARY -WIFE
3. EVONIK DEGUSSA CORPORATION 94,030.33 100. 94,030.33
COLLEEN M. GALLAHER -BENEFICIARY -WIFE
4. THE VANGUARD GROUP 67,172.03 100. 67,172.03
COLLEEN M. GALLAHER -BENEFICIARY -WIFE
5. SMART 529 COLLEGE SAVINGS PLAN 14,915.21 100. 14,915.21
FBO - DOMINIC PERNICIARO -GRANDSON
TOTAL (Also enter on line 7 Recapitulation) ~ a 560,853.82
(If more space is needed, insert additional sheets of the same size)
REV-1511, EX + (12-9Q)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RFRIr1FNT IIFCFnFNT
SCHEDULE H
FUNERAL EXPENSES 8r
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
GORDON D. OSBOURN 21 OS 0338
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Malpeui Funeral Home 7,297.66
B. ADMINISTRATIVE COSTS:
~, Personal Representative's Commissions
Name of Personal Representative (s)
Soaal Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees Reager & Adler, PC 3,000.00
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills 120.00
5 Accountant's Fees
6. Tax Return Preparers Fees
7. Cumberland County Register of Wills -Short Certificates 12.00
8. Cumberland County Register of Wills -Filing Fee Return/Inventory 30.00
9. Expenses -Colleen Gallaher 16.11
10. Legal Advertisement -Cumberland Law Journal 75.00
11. Legal Advertisement -The Central Penn Business Journal 75.00
TOTAL (Also enter on line 9, Recapitulation) I $ 10,625.77
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
GORDON D OSBOURN 21 08 0338
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 sppoousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. COLLEEN M. GALLAHER -WIFE Spousal 546,735.73
404 ALLENDALE WAY
CAMP HILL, PA 17011
2. AMY PERNICIARO -DAUGHTER Lineal 15,825.83
26 BEEHIVE COURT
FLEMINGTON, NJ 08822
3. DOMINIC PERNICIARO -GRANDSON Lineal 14,915.21
26 BEEHIVE COURT
FLEMINGTON, NJ 08882
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 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
1.
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
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November 24, 2003
LAST WILL AND TESTAMENT
OF
GORDON DEAN OSBOURN
I, GORDON DEAN OSBOURN, of Camp Hill, Cumberland County, Pennsylvania, being
of sound and disposing mind, memory and understanding, do hereby make, publish and declare this
my Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at
anytime heretofore made.
1. IDENTIFICATION OF FAMILY. I declare that I am not married. However that I have
one (1) child whose name is AMY ELIZABETH PERNICIARO. As used in this Will,
the term "my child" refers to all my natural children and adopted 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.
2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all
the expenses of (1) a funeral or memorial service; (2) the internment of my remains,
including the 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 debts that my executor in his or her sole discretion may allow as claims against my
estate.
3. SPECIFIC BEQUESTS. I give and bequeath the following:
3.1. To COLLEEN M. GALLAHER I give my televisionJstereo system, miscellaneous
electronics and whatever cash maybe in my checking account at the time of my
death. If COLLEEEN M. GALLAHER does not survive me, I give these items to
AMY ELIZABETH PERNICIARO.
3.2. To AMY ELIZABETH PERNICIARO I give my book collection, art work and
wall hangings, antique wall clock and magic effects.
4. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. Except as provided .for
above, I give all of my tangible personal property of every kind and description, including,
but not limited to, books, pictures, clothing, articles of household or personal use or
adornment, household furnishings and effects, and automotive vehicles and their accessories,
but excluding any money, evidences of indebtedness, documents of title, and securities and
property used in connection with the operation of any trade or business, to my child, per
stirpes.
(i f
1 Gordon Dean Osbourn
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Any item of personalty passing to a minor under this Section 4 may be delivered to the minor
or to any person to hold for the minor, as my Executor thinks advisable, and the receipt of
any such persons, including the minor, shall constitute a full and complete discharge to my
Executor.
5. DISPOSITION OF RESIDUARY ESTATE. 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 child, AMY
ELIZABETH PERNICIARO; PROVIDED THAT, if my child shall predecease me
leaving issue who survive me, then I leave the share of that deceased child to her issue, ~vho
survives me, per stirpes. FURTHER PROVIDED THAT if my child shall predecease me
and does not leave issue who survive me, I leave my residuary estate to CHRISTOPHER
PERNICIARO.
6. POWERS OF ADMINISTRATION.
6.1. Grant of Powers. My executor, in the administration of my estate, (my
"fiduciaries") shall have the powers and authorities set forth in this Article 6. These
powers and authorities may be exercised by my executor and trustee in their sole and
absolute discretion, without the permission or order of any court. These powers shall
be supplementary to those conferred by law, including, but not limited to, those set
forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes.
6.2. Retention of Assets. My fiduciaries shall have the power to retain any or all
property of my estate, however received and acquired, for so long as they deem
appropriate. This power maybe exercised even though the property may not be of
the type authorized by law for investment, and even though the retention may leave
a disproportionately large amount of the value of my estate invested in one type of
property.
6.3. Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey
any property, of whatever nature, including real property, and wherever situated, that
I may own at the time of my death, or that may come into my estate or after my death.
The sale, transfer, or conveyance may be by public or private sale, at such time, on
such terms and conditions, including selling price and credit, in such manner, and for
any reason that my fiduciaries deem appropriate, including, but not limited to, the
purpose of obtaining net proceeds to be distributed to my residuary beneficiaries.
6.4. Investment. My fiduciaries shall have the power to invest and reinvest any property
in my estate in preferred and common stocks, bonds, notes, common trust funds
(including any managed by any corporate fiduciary), interests in investments, trusts,
mutual funds, leases, mortgages on property wherever located, and, generally, in any
property and in proportions of property as my fiduciaries deem advisable, even
2 Gordon Dean Osbourn
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though the investments are not of the character or proportions authorized by
applicable law for the investment of the funds.
6.5. Power to Borrow. My fiduciaries shall have the power to borrow money for any
purpose, for any periods of time, and on any terms and conditions as they deem
advisable (including the power to borrow from any corporate fiduciary), and to
pledge, mortgage, or otherwise encumber any property in my estate to sec;ure
repayment of any loan, as well as the power to renew existing loans either as maker
or endorser.
6.6. Power to Hold Property in Nominee Form. My fiduciaries shall have the power
to hold any property in the name of a nominee or in bearer form.
6.7. Distribution in Cash or in Kind. My fiduciaries shall have the power to make
distributions in cash or in kind, or partly in cash, in divided or undivided interests,
as amended, or other applicable law, and to determine which assets shall be sold and
which shall be distributed in kind, without notice to or consent by any benefici~uy.
6.8. Distribution to Minors and Persons Under Disability. My fiduciaries shall have
the power to make distributions or payments to or for the benefit of any beneficiary
who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated.
The distributions or payments shall be made 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; or (6) to any other person who shall have the care and custody of'the
person of the beneficiary. There shall be no duty to see to the application of funds
so paid, provided due care was exercised in the selection of the person to whom the
funds were paid, and the receipt of the person shall be full acquittance of the
fiduciaries.
6.9. Continuation or Liquidation of Business. My fiduciaries shall have the power to
continue or to permit the continuation of any business, incorporated or
unincorporated, in which I may have any interest at the time of my death for any
period of time, or to liquidate the business on any terms as they deem appropriate.
This power includes, but is not limited to (1) the power to invest additional sums in
any business, even to the extent that my estate may be invested largely or entirely in
the business, without liability for any loss resulting from lack of diversification; (2)
the power to act as or to select other persons to act as directors, officers. or
employees of any business, to be compensated without regard to being a fiduciary
under this Will; and (3) the power to make any other arrangements in regard to any
business as my fiduciaries shall deem proper.
~~ j ~ '
~( /
~"i <UZ~a~"~l"~.. ~.~~f1~2.. ~~.~~~~VLl/L~._
3 Gordon Dean Osbourn
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6.10. Employment of Agents. My fiduciaries shall have the power to employ and pa}~ the
compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts,
investment counsel, accountants, bookkeepers, or other agents or providers of
services as my fiduciaries deem advisable in the administration of my estate.
6.11. Commissions. My fiduciaries shall have the power to take reasonable commissions
on account at any time during the administration of my estate without the approval
of any beneficiary or of the court, but subject to allowance or disallowance on the
settlement of the final accounts of my fiduciaries.
6.12. Third Party Reliance. No person or corporation dealing with my executor shall be
required to see to the application of any property paid or delivered to my executor,
or to inquire into either the authority of my executor to enter into any transaction or
the expediency or propriety of any transaction entered into by my executor.
6.13 Charitable Donations. 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 maybe required to be filed as a consequence of my death.
7. PAYMENT OF DEATH TAXES.
7.1. Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes
payable as a result of taxes assessed on property passing under this Will shall be paid
from my residuary estate as a part of the expenses of the administration of the estate.
7.2. Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result
of my death, limited to taxes assessed on property passing under this Will, shall be
paid out of my residuary estate and shall not be deducted or collected from any
beneficiary under this Will or other transferee.
8. EXECUTOR.
8.1. Appointment. I name, constitute, and appoint COLLEEN M. GALLAHER, as
executor of my estate. If COLLEEN M. GALLAHER shall not survive me, shall
not serve as executor for any reason, or shall cease to serve as executor for any reason
after appointment, I appoint AMY ELIZABETH PERNICIARO as successor
executor.
8.2. Bond. Not Required. None of the individuals named in Section 8.1 shall be required
to furnish a bond for the faithful performance of his duties as executor.
9. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this
Will, in determining whether a person has survived me or another person, a person shall not
~ ,~~ ~-,
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be deemed to have survived me or another person if he or she dies within sixty (60) days of
my death or of the death of the other person.
10. LIABILITY OF EXECUTOR. My executor 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 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.
11. INTERPRETATION.
11.1 Successors of Fiduciaries. All pronouns referring to an executor and the 1:erm
"executor" shall be construed to mean anyperson acting as my executor, co-executor,
personal representative, or administrator, as the case maybe.
11.2 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.
11.3 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.
11.4 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 five (5) typewritten pages, the first four (4 of which bear my signature in
the margin for the purpose of identification, this ~Yday of ~~~+~~~ , 2003.
~; l.,
GORDON DEAN OSBOURN, Testator
Signed, sealed, published and declared by the above-named Testator, GORDON DEAN
OSBOURN, as and for his Last Will and Testament, in the sight and presence of us, who, at his request, in
his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as
witnesses.
,~~
Witness
~~'~~
Witness
Address
Ad ess
~"~- ~~~~ ~~-~ i~ dig`
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November 24, 2003
COMMONWEALTH OF PENNSYLVANIA )
SS.
COUNTY OF CUMBERLAND )
I, GORDON DEAN OSBOURN, THE TESTATOR, WHOSE NAME IS SIGNED TO 'THE
FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO
HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED 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 AFFIItMED TO AND ACKNOWLEDGED BEFORE ME BY GORDON DEAN
OSBOURN, THE TESTATOR THIS I ~ DAY OF ~P~ pct (~.~ , 2003.
Notarial Seal
Susanne K. Sather, Notary Public
Camp Hill Boro, Cumberland County
My Commission Expires Aug. 25, 2045
Member, PennsyWaniaASSOCiation otNotaries
GO ON DEAN OSBOURNo~
~~/f~G"r -~ _
NOTARY PUBLIC
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
)
SS.
WE, - - cox--,-- ~-E Cc~. AND ,~~_-~-?~/rtt.~v
THE WITNESSES WHOSE NAMES I~ZE SIGNED TO THE FOREGOING INSTRUMENT, BEING
DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND
SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL
AND TESTAMENT; THAT HE SIGNED WII.,LINGLY AND THAT HE EXECUTED IT AS HIS FREE
AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE
HEARING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND THAT TO
THE BEST OF OUR KNOWLEDGE THE TESTATOR 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 ~ s~ DAY OF
~~~_. ~ ~, 2003.
Notarial Seal
Susanne K. Sather, Notary Public
Camp Hill Boro, Cumberland County
My Commission Expires Aug. 25, 2005
Member, Pennsylvania;assxiation otNotaries
~-
WITNE " -
WITNESS ~ T
N TARY PUBLIC
6