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HomeMy WebLinkAbout10-08-08 15056041158 _I REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box 2sasol INHERITANCE TAX RETURN 21, 0 8 013 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 203-10-7534 01152008 ..e 01071,920 Decedent's Last Name Suffix Decedent's First Name M I LAUVER ESTHER A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death ^ 4 Limited Estate ^ 4 F t I C prior to 12-13-82) ^ . a. u ure nterest ompromise (date of 5. Federal Estate Tax Return Required a 6. Decedent Died Testate ^ 7. death after 12-12-82) Decedent Maintained a Living Trust ]~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ 9 Liti ti P d R i d ^ 10 (Attach Copy of Trust) ^ . ga on rocee s ece ve . 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD C• SNELBAKER, ESQU IRE 71,7-697-8528 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY SNELBAKER & BRENNEMAN, P • C • ~--' `-~ r-`? First line of address -- r~ - A., C'? 44 WEST MAIN STREET T~--~ ~' -- ~-:~, t Second line of address _ - ~ P•0• BOX 318 _ 1;:- ,®, City or Post Office State ZIP Code Dd1#ILED MECHANICSBURG PA 17055 - --~ ca --.s Correspondent's a-mail address: 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN noT~ JOHN R• LAUVER, JR•, EXECUTOR SIGNATURE OF PR R 3~"fAN REPRESENTATIVE BLACK WALNUT DRIVE, ETTERS PA 17319 ADDRESS `- ~'-~ RICHARD C• SNELBAKER, ESQUIRE 44 WEST MAIN STREET, ~1ECHANICSBURG, PLEASE USE ORIGINAL FORM ONLY 1705 15056041158 Side 1 6M4647 3.000 15056041158 15056042159 REV-1500 EX Decedent's Social Security Number 203-10-7534 oecedenYs Name:L A U V E R E S T H E R A RECAPITULATION 1. Real estate (Schedule A) 1. O • O O 2. Stocks and Bonds (Schedule e) .......................... 2. 12 5 2 4 • 4 $ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. O . O O 4. Mortgages & Notes Receivable (Schedule D). 4. O • O O 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 6 8 4 O 2 • 4 3 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. O • O O 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 52525.69 8. Total Gross Assets (total Lines 1-7). 8. 13 3 4 5 2 • 6 u 9. Funeral Expenses & Administrative Costs (Schedule H) . g. 1 ], 5 6 6 • 9 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (schedule I). 10. 16 8 4 2 •7 8 11. Total Deductions (total Lines 9 & 10) . 11. 2 8 4 O 9 • 7 O 12. Net Value of Estate (Line 8 minus Line 11) 12. 1 O 5O 4 2 • 9 O 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. 5 2 51 • 7 2 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. cj cj 7 91 • 18 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .OIL O, D O 15. O •O O 16. Amount of Line 14 taxable at lineal rate x .04~ 0, O 0 16. 0, 0 0 17. Amount of Line 14 taxable at sibling rate X .12 O.O O 17. O •O O 18. Amount of Line 14 taxable at collateral rate X .15 9 9 7 91.18 18. 14 9 6 8. 6 8 19. TAX DUE 19. 14968 • 68 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 srnasasz.ooo 15D56042159 REV-1500 EX Page 3 Decedent's Cemnlete Address' File Number ~i, nay n~,a~, DECEDENTS NAME LAUVER ESTHER A STREET ADDRESS PP R A T P, CUMBER A COUNTY CITY MECHANICSBURG STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 0 • 0 0 B. Prior Payments 15 0 0 0.0 0 C. Discount 7 4 8. 4 3 3. Interest/Penalty if applicable D. Interest 0 • 0 0 E. Penalty 0 • 0 0 (1) 14968 -68 rota) credits (A + B + c) (2) 15 7 4 8 • 4 3 Total InterestlPenalty (D + E) (3) Q . ~ Q 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 7 7 9 , 7 5 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • 0 0 A. Enter the interest on the tax due. (5A) 0 - 0 D B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0 • 0 0 Make Check Payable to: REGISTER OFWILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: 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 . d. receive the promise for life of either payments, benefits or care? Yes ^ No X X ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ^^ X 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? X^ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not 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 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. 6M4671 1.000 s ~ REV-1503 EX + (8-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS 8c BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Esther A. Lauver 21 08 0136 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 3wasss i.ooo (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Esther A. Lauver 21080136 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned wlth the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 2 Cemetery Lots 100.00 in the Slate Hill Mennonite Church cemetery 2 Capital Blue Cross 269.80 refund unused premium 3 Cash 228.69 found in residence 4 Edward Jones 6,213.90 investment account, #270-04321-1-1 5 Household Furnishings 400.00 proceeds from sale 6 PNC Bank, N.A. 21,448.81 savings account, #5003632217 Interest accrued to 1/15/2008 8.38 7 PNC Bank, N.A. 36,624.94 checking account, #5070092732 Interest accrued to 1/15/2008 7.62 8 PPL 179.29 dividend due the decedent 9 United States Treasury 300.00 2008 Economic Stimulus payment 10 United States Treasury 2,621.00 refund on 2007 Individual Income Tax Returns TOTAL (Also enter on line 5 Recapitulation) $ ~ 68 , 402.43 3wasnD t.ooo (If more space is needed, insert additional sheets of the same size) REV-1510 EX+(6-g6) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS 8r INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Esther A. Lauver 21 08 0136 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 NUMBS DESCRIPTION OF PROPERTY INCLIDETFEN4MEOFTIfTRANSFEREE,THEIRRELATIONSWPTODECEDEMAND Tl EDATE OF TRANSFER ATTACHACOPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD~S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ~ Allstate Life Insurance Company 13,216.63 100.0000 0.00 13,216.63 annuity account, #GA108938. Beneficiaries are John R. Lauver, Jr. and Lois Zimmerman 2 Edward Jones 39,309.06 100.0000 0.00 39,309.06 annuity account, #310152600. Beneficiaries are John R. Lauver, Jr. and Lois A. Zimmerman TOTAL (Also enter on line 7, Recapitulation) I $ 52.52 (Ii more space is needed, insert additional sheets of the same size) 3W46AF 1.000 REV-1511 EX+„o-~' SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDEM ESTATE OF FILE NUMBER Esther A. Lauver 21 08 0136 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Gingrich Memorials grave marker B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) John R . Lauver , Jr . Street Address 70 Black Walnut Drive City Etters State PA Zip 17319 Year(s) Commission Paid: 2. Attorney Fees Snelbaker & Brenneman, P.C. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 650.00 4,046.00 3,895.00 Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 140.00 5. Accountant's Fees 383.00 6. Tax Return Preparer's Fees 7. 1 Cumberland Law Journal advertising Executor's Notice 75.00 2 Patriot News advertising Executor's Notice 304.41 Total from continuation schedules 2,073.51 TOTAL (Also enter on line 9, Recapitulation) $ 11 566.92 ~wasnc i.ooo (If more space is needed, insert additional sheets of the same size) Estate of: Esther A. Lauver 21 08 0136 Schedule H Part 7 (Page 2) 3 PNC Bank, N.A. check printing fee 17.00 4 Register of Wills short certificates 16.00 5 Register of Wills filing fee for Inheritance Tax return 15.00 6 Snelbaker & Brenneman, P.C. postage due for mailing of beneficial notices 25.51 7 Reserve for filing fees, accountant fees, and other miscellaneous costs associated with the administration of the Decedent's estate 2,000.00 Total (Carry forward to main schedule) 2,073.51 REV-1512 EX + (12-03) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHREERSIDENTDECEDENTRN MORTGAGE LIABILITIES, 8c LIENS ESTATE OF FILE NUMBER Esther A. Lauver 21 08 0136 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. swasnH z.ooo (If more space is needed, insert additional sheets of the same size) REV-'1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER r~szner H. Lauver 21 08 0136 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 transfers under Sec. 9116 (a) (1.2)] 1 Adriene Lauver 107 Royce Drive Cary, NC 27511 1.0869 (1/92) of Residue: Great niece 2 Alan Lauver 5948 Ocala Court Gallaway, OH 43119 1.0869~k (1/92) of Residue: Great nephew 3 Amanda Lauver 210 South Hillside Street Rutherfordton, NC 28139 1.0869 (1/92) of Residue: Great niece ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See Attached TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 5 251.72 (n more space IS neeoea, InSBR a401ilOnal Sheets Ot the same SIZe) 3W46AI 1 .000 Estate of: Esther A. Lauver Schedule J Part 1 (Page 2) Item No. Description Relation 4 Barry Lauver 712 Wimmer Road Glen Burnie, NID 21601 1.4492$ (1/69) of Residue: Nephew 5 Brad Zimmerzaan 410 North Front Street Wormleysburg, PA 17043 1.0869$ (1/92) of Residue: None 6 Brian Cocklin 680 Fickes School Road York Springs, PA 17372 1.0869$ (1/92) of Residue: Stepgreat nephew 7 E. Eugene Lauver 28002 Willow Green Katy, TX 77494 4.3478$ (1/23) of Residue: Nephew 8 James Cocklin 680 Fickes School Road York Springs, PA 17372 1.4492$ (1/69) of Residue: Step nephew 9 Joanna Lauver 3437 Brenneman Road Glen Rock, PA 17327 2.1739$ (1/46) of Residue: Great niece 10 John R. Lauver, III 2867 Brush Valley Road Glen Rock, PA 17327 2.1739$ (1/46) of Residue: Great Nephew 21 08 0136 Amount Estate of: Esther A. Lauver Schedule J Part 1 (Page 3) Item No. Description Relation 11 John R. Lauver, Jr. 70 Black Walnut Drive Valley Green Heights Etters, PA 17319 Allstate Life Insurance Company Inventory Value: 6,608.32 Edward Jones Inventory Value: 19,654.53 7.6086$ (7/92) of Residue: Nephew 12 Kirsten Lauver 9616 Buchannan Street, NE Blaine, NIN 55434 2.1739 (1/46) of Residue: Great neice 13 Linda Wallace 23 Lookout Drive Ledgewood, NJ 07852 4.3478$ (1/23) of Residue: Great neice 14 Lois Lauver Zimmerman 7345 Fishing Creek Valley Road Harrisburg, PA 17112 Allstate Life Insurance Company Inventory Value: 6,608.32 Edward Jones Inventory Value: 19,654.53 7.6086 (7/92) of Residue: Niece 15 Loren Lauver 28002 Willow Green Katy, TX 77494 4.3478 (1/23) of Residue: Great nephew 21 OB 0136 Amount Estate of: Esther A. Lauver Schedule J Part 1 (Page 4) Item No. Description Relation 16 Martha Lauver Rohrbaugh 3437 Brenneman Road Glen Rock, PA 17327 1.0869 (1/92) of Residue: None 17 Michael Lauver 2151 Lincoln Highway East Suite #105 Lancaster, PA 17602 8.6956 (4/46) of Residue: Nephew 18 Richard Lauver 17809 Cumberland Highway Newburg, PA 17240 8.6956 (4/46) of Residue: Nephew 19 Robert Lauver 57 Woodloch Springs Hawley, PA 18428 4.3478$ (1/23) of Residue: Nephew 20 Ruth W. Lauver c/o E. Eugene Lauver 28002 Willow Green Katy, TX 77494 13.0434 (3/23) of Residue: Sister-in-law 21 Sarah Lauver 210 South Hillside Street Rutherfordton, NC 28139 8.6956$ (2/23) of Residue: None 22 Sarah Lauver 7034 Steam Boat Lake Drive LaPorte, MN 56461 2.1739$ (1/46) of Residue: Great neice 21 OB 0136 Amount Estate of: Esther A. Lauver Schedule J Part 1 (Page 5) Item No. Description 23 Shirley Lauver 531 West Keller Street Mechanicsburg, PA 17055 8.69562 (2/23) of Residue: Niece 24 Wayne Lauver 210 South Hillside Street Rutherfordton, NC 28139 1.4492 (1/69) of Residue: Nephew 21 08 0136 Relation Amount Estate of: Esther A. Lauver Schedule J Part 2B (Page 1) Item No. Description 1 Slate Hill Mennonite Church 1352 Slate Hill Road Camp Hill, PA 17011 10~ of Residue: 5,251.72 21 08 0136 Amount 5,251.72 r LAST' WILL AND TESTAM ~ N'1' I, ESTHER A. LAUVER, of the Borough of Mechanicsburg, County of Cumberland, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and urci.erstanding, do r_?ake, l~ubhsh and declare this as and for my Last ~%ill and Testament, hereby revokizig and making void all Former wills and codicils by me at anytime hez•et-ofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executors or Executor, as the case maybe, hereinafter named, as soon as conveniently may be done after iuy decease. SECOND. I give and bequeath any automobile 1 may own at the time of my death, if any, unto my nephew, namely, JOHN R. LAUVER, JR., absolutely. 'I'IIIRD. I give and bequeath a sum of money equal to ten percentum (10%) of my net distributable probate estate unto SLATE II.ILL MENNONITE CH:LTRCH, located in Lower Allen Township, Cumberland County, Pennsylvania, absolutely, to the glory of God in loving memory of my sister and brothers, Ruth, Paul., Clarence, Arthw~, Earl and David, and in honor of my brothers, Marlin and John, if they survive me or in their memory if they predecease me. I'OURTH. I order and direct that all the rest, residue and remainder of nay estate, real., personal and mixed, whatsoever and wheresoever situated, be converted into cash as soon as convenient after my death, and after paying all items hereinabove provided (including any taxes arising because of my death), I further e}-der and direct that the net distributable balance shall be divided into twenty- three (23) equal parts which shall be distributed as follows: A. I give and bequeath two (2) such parts of my residuary estate unto LAW OFFICES SNELDAKER, BRENNEMAN my niece, namely, SHIRLE~ LAUVER, absolutely, if she survives me. If she & SPARE should predecease me, then and in that event, I give and bequeath said parts unto my nephew, namely, ROBERT LAUVEK, absolutely, such shales to be added to and distributed pursuant to the terms of paragraph R hereinbelow_ B. I give and bequeath one (1) such part of my residuary estate unto my nephew, namely, KOBEKI' LAUVEK, absolutely, i£ he survives me. L1' lte should predecease nee, then and ~n that event, I give and be=~ueath said part unto my great-niece, namely, LINDA ti~rALLACE, absolutely. C. I give and bequeath one (1) such part of taffy residuary estate unto my great-niece, namely, LINDA VVALLACE, absolutely. D. I give and bequeath two (2) such parts of my residuary estate unto my sister-in-law, namely, SARAH LAUVEK,, absolutely, if she survives rue. If she should predecease zne, then and in that event, I order and direct that said shares be added to and distributed pursuant to paragraph E hereinbelow. .. I ~riyP and bF'~jtr?a~ h O?2E' (11 ci,~}t mart t,f try leSt~ it,=?,'Sr oct~~.c? 1'~1 equal shares unto the following persons, namely, my step-nephew, JAMES COCKLIN, my nephew, BAR,KY LAUVEK, and my nephew, WAYNE LAUVEK, share and share alike, if any of such persons should predecease tne, then and in that event, the fractional share attributed to such deceased beneficiary shall be added to and distributed pursuant to paragraph L' hereinhelow. LAW OFY'ICES SNELBAKER. BRENNEMAN & SPARE F. I give and bequeath one (1) such part of my residuary estate in equal shares unto the following persons, namely, my step-great-nephew, OLIsLIN, n1S gr~~;t-nit;~'i., ,'ll 7 ,_ ~~ L,aT. 7 ~ b'Ii,Ir~l'v ~~ Ail~Il~. ~~,' 1 ll~ L' .I~., tI).` ~1'CiAt-13~. EI ~t`tM1', ALAN LAUVEK, and my great-niece, AMANDA. LAUVEK, share and share alike. G. I give and bequeath three (3) such parts of my residuary estate unto my sister-in-law, namely, RUTH W. LAUVEK, absolutely, if she survives me. -2- If she should predecease me, then and in that event, I give and bequeath said. parts unto my nephew, namely, E. EUGENE LAUVER, absolutely, said parf:s to be added to and distributed pursuant to the terms of parag~°aph H hereinbelow. H. I give and bequeath on:' (1) such part of xny residuary estate unto my nephew, namely, E. EUGENE LAUVJ!;R, absolutely, if he survives nze. If he should predecease me, then and in that event, I give and bequeath said part unto my great-nephew, namely, LOREN LAUVER, absolutely. I. I give and bequeath one (1) such part of my residuary estate unto nay great-nephew, LOREN LAUVL+'Ii., absolutelyy. J. I give and bequeath three (3) such parts of my residuary estate unto my brother, namely, MARLIN H. LAUV ~'R and GLADYS LAUVER, husband anal wife, absolutely, if they survive me. If both of said beneficiaries should predecease i?xo, then and in that; evexat, I ~.ive and Liec~ueath s~xid pax°is in equal shares unto my nephews, nanxely RICbIARD LAUVER and MICHAEL LAUVER, share and share alike, said parts to be added to and distributed pursuant to the terms of paragraph IL hereinbelow. K. I give and bequeath one (1} such part of my residuary estate in equal shares unto my nephews, namely, RICI3ARD LAUVh:R and MICHAEL LAUVER, share and share alike. If either of such persons should predecease me, then and in that event, the fractional share attributed to such deceased beneficiary shall be added to and distributed pursuant to paragraph L hereinbelow. L. I give and bequeath one (1) such part of my residuary estate in L/~W OFFICL.~_. SNF_LBAKER. BRENNEMAN & SPARE equal shares unto my great-nieces, namely, KIRSTEN LAUVER and SAII,Al:1 LAL7VER, share and share alike absolutely. M. I give and bequeath three (3) such parts of my residuary estate unto -3- my brother, namely, JOHN R. LAUVER, absolutely, if he survives me. If he should predecease me, then and in that event, I give and bequeath said parts iu equal shares unto the following persons, namely, my nephew, JOHN R. LAUVER, JR., and my niece, LOISLIMMERIVIAN, share and share alike, said parts to be added to acid distributed pursuant to the terms of paragraph N hereinbelow. N. 1 give and. bequeath one (1) such part of my residuary estate i.n `~~ ~ ~y equal shares unto the following persons, namely, my nephew, JOAN R. LAUVER, JR., and his wife, MARTHA, and my niece, LOIS ZINfMERMAN, and her husband, BRAD, share and share alike absolutely. If all of said persons should predecease me, then and in that event, the said share shall be added to and distributed pursuant l,o paragraph O hereinbelow. O. I give and bequeath one (1) such part of my residuary estate in ec7ual shares unto the following persons, namely, Iny gg•eat-nephew, JOHN R. LAUVER, III, and my great-niece, JOANNA LAUVER, share and share alike, absolutely. I'IFTH. I authorize and empower my Executors or Execui;or, as the case may be, hereinafter named, to distribute the distributive share of any beneficiary under t;he age of twenty-three (23) years unto such beneficiary's parents (or parent, if one predeceases me) in trust, nevertheless, to hold, invest, manage, accumulate income and reinvest said share until the beneficiary attains the age of twenty-three (23) years, at which latter time said trust shall be terminated and the then balance distributed to the beneficiary, abso}ute}y. LASTLY. I nominate, constitute and appoint my brothers, namely, MARLIN LAW OFFICES SNELBAKER. BRENNEMAN & SPARE H. LAUVER and JOHN R. LAUVER (or one of them if either should fail to qualify " or cease so to serve) to be the Executors of this, my Last Will. and Testament., -but if for any reason both of my said brothers should fail to qualify as my Executors or -4- cease so to serve, then and in that event, I nominate, constitute and appoint JOHN R. LAUVER,, JR. to be i:he Executor hereof, each and all to serve without bond or other security as a condition of qualification hereunder. IN WITNESS WHEREOF, I, .ESTHER A. LAUVER, have hereunto set my hand and seal to this my Last Will and Testament, which consists of five (~) typewritten pages to each of which I have affixed my signature this 28th day of September, A.I)., Two Thousand. ,,._~ M a FFi - ESTHER A. LAUVER The preceding instrument, consisting of this and four (4) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, published and declared by ESTHER A. LAUVER, the Testatrix therein named, as and fnr l,er 1_a.st Will a.,a Testa.ment, in the presence of ~~s, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. n ~ r` ~~.~-~*._.~.- - -...-CSC-Zi"~r~.,t--~ f; { LAW OFFICES SNELBAKER. BRENNEMAN & SPARE -J- COMIVION4~'EALTH OF PENNSYL~,~ANIA) COUNTY OF CtJMI3ERLAND SS. We, ESTHER A. LALNER, RICI-TARO C. SNh:LBAI~ER anJ JAN + ~. GOONEY, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the u~azdersigned authority that the Testatrix signed and executed the instrument as her Last Will acid Testament and that she had signed willingly, azid that she executed it as he~_• free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence axed hearing of the Testatrix, signed the Will. ass a witness and that to the best of his or her knowledge, the ~hestati°ix was ai; that time eighteen years of age or older, of sound mind and under no constraint or undue in~Iluence. ~-- ,-- ~~ .s atrix -Hess ~ - f-~.~. w~~ ~ ss _-__~-- ~; ~f1!~ Notary Pu lic % .! ~~ _._ ~- arch n~~ Boro; Cum mb® ~t~,.ntm~r ~~ ~~ar- ~Cp+res Atr~.~. ~a, i~ np°'i*as'~!e~r~~~iP.rr~!t?c A~OC?3f lli'10'? ?~f LAW oFPIr1_s SNF_LBAKER. 3REI`JNEMAN & SPARE Subscribed, sworn to anal. ackzlowledged before me by ES~I'HEPti A. LAU~~'ER, the Tesl,at;rix, and subscribed and sworn to before me by RICHARD C_ SNELI3AISER and JANE J. COONI{~Y, the witnesses, this ~,~ ~ day of September, 2000.