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HomeMy WebLinkAbout10-14-08_I REV-1500 15056041158 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box zsosoi INHERITANCE TAX RETURN 21 0 8 0 6 6 3 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 188-03-6399 06062008 07031914 Decedent's Last Name Suffix Decedent's First Name M I STALLSMITH CASSANDRA P (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I 5pouse'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 ^ prior to 12-13-82) . a. u ure nterest Compromise (date of 5. Federal Estate Tax Return Required 6. Decedent Died Testate ^ 7. death after 12-12-82) Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes ^ 9 (Attach Copy of Will) Liti ation P R d i d ^ 10 (Attach Copy of Trust) ^ . g 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 JOHN J• SHORB, ESQUIRE 717-846-9800 r-.~; Firm Name (If Applicable) REGISTER d _ 1L4S USE Ot~L?~ STOCK AND LEADER _~,:, o =;; , -~ First line of address ~. i ---I !.. ; SUSQUEHANNA COMMERCE CENTER EAST Y- Second line of address -'*_'? -. ' ~~ 221 WEST PHILADELPHIA STREET, SUITE E600 ~`_ ~~o Cit or Post Office ~ Y State ZIP Code DAVE FILED Q YORK PA 17401-2994 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 whic preparer has any knowledge. SIGNATURE OF P SON E FOR FILING ETUR ~ T ADDRESS , E' ~ G ~ ~ 221 W• PHILADELPH A ST•, TE• E600 C SIGNATURE OF PREPARER OTHER THAN REPR SE IVE STOCK AND LEADER BY~ ADDRESS 221 W• PHILADELPHIA ST•` STE• 600 Y( PLEASE USE ORIGINAL Side 1 15056041158 6M46473.000 ONLY 174 C7 15056041158 0~ J 15056042159 REV-1500 EX Decedent's Social Security Number 188-03-6399 Decedent's Name:STALLSMITH ACCANDRA p RECAPITULATION 1. Real estate (Schedule A) 1. 0.00 2. Stocks and Bonds (Schedule B) .......................... 2. 3 2 4 712 • 0 7 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. 0 , 0 0 4. Mortgages & Notes Receivable (Schedule D). 4. O • 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 17 7 6 3 3 • 5 3 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 16 O 8 2 • O 8 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. O • 0 0 8. Total Gross Assets (total Lines 1-7). 8. 518 4 2 7 6 8 9. Funeral Expenses & Administrative Costs (Schedule H) . g. 9 6 4 4 • ~ 5 10. Debts of Decedent, Mortgage Liabilities, l;< liens (Schedule I). 10. 1 O 0 8 ~ • 6 3 11. Total Deductions (total Lines 9 & 10) . 1 1. 19 7 3 2 • 3 8 12. Net Value of Estate (Line 8 minus Line 11) 12. 4 9 8 6 9 5 • 3 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. 0 • O 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 16. Amount of Line 14 taxable at lineal rate x .045 4 9 8 6 9 5.3 0 1 s. 17. Amount of Line 14 taxable at sibling rateX .12 0 • 00 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 • 0 0 t8• 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 6M48482.000 15056042159 quo ~.~ uu 0.00 22441.29 0.00 0.00 22441.29 REV-1500 EX Page 3 ~~.•_ I~_~~I~L~ A.L J..www. File Number ai. nu nt_t_a V ~iV~. Mail lLJ -- DECEDENTS NAME TAL M TH CA SAN RA P STREET ADDRESS CUM RLAND CO NTY CITY STATE ZIP NEWVILL lax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit 0 • 0 0 B. Prior Payments 2 0 5 5 7. 2 6 c. Discount 10 81.9 6 3. Interest/Penalty if applicable D. Interest 0 ' 0 0 E. Penalty 0 • 0 0 (1) 22441.29 Total Credits (A + B + C) (2) 216 3 9 •2 2 Total lnteresUPenalty(D + E) 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the dfference. This is the TAX DUE. A. Enter the interest on the tax due. (3) 0.00 (a) 0.00 (5> 802.07 (5A) D • 0 0 B. Enter the total of Line 5+5A. This is the BALANCE DUE. (58) 802 • 07 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: ^ ^ 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; ^ 0 c. retain a reversionary interest; or . ^ O 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 "in trust 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)]. 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)J. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. £9116(x)(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(x)(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. >39116(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. 6M4671 1.000 REV-7 503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Cassandra P. Stallsmith 21 08 0663 All property jointly-owned with right of survivorship must be disclosed on Schedule F. VALUE AT DATE ITEM NUMBER DESCRIPTION OF DEATH 1. 400 Shares ABN AMRO Captial Funding Trust, preferred CUSIP: 00372Q201 8,328.00 2 400 Shares Amerigas Partners LP, common CUSIP: 030975106 13,360.00 3 200 Shares Bank of America Corporation, common CUSIP: 060505104 6,208.00 Dividend accrued on 6/6/2008 128.00 4 148 Shares Chervon Corporation, New, common CUSIP: 166764100 14,837.74 Dividend accrued on 6/6/2008 96.20 5 100 Shares Cincinnati Bell Inc., New, preferred CUSIP: 171871403 4,210.00 6 100 Shares Citigroup Inc., common CUSIP: 172967101 2,052.00 7 200 Shares Consolidated Edison Inc., common CUSIP: 209115104 8,094.00 Dividend accrued on 6/6/2008 117.00 8 100 Shares DU Pont E. I. Nemours & Co., preferred CUSIP: 263534307 8,024.50 9 894.7107 Shares ING Clarion Real Estate Income Fund, common shares CUSIP: 449788108 11,250.98 LO 1,078.4447 Shares ING Asia Pacific High Dividend Equity Fund, common shares CUSIP: 44983J107 23,458.23 Total from continuation schedules 224,547.42 TOTAL (Also enter on line 2, Recapitulation) $ 324 , 712.07 3wasss ~ o00 (If more space is needed, insert additional sheets of the same size) Estate of: Cassandra P. Stallsmith 21 08 0663 Schedule B (Page 2) Value at Date Item No. Description of Death 11 400 Shares ING Group NV 7.2~, preferred CUSIP: 456837301 9,338.00 Dividend accrued on 6/6/2008 180.00 12 200 Shares Johnson and Johnson, common CUSIP: 478160104 13,244.00 Dividend accrued on 6/6/2008 92.00 13 400 Shares Merrill Lynch Capital Trust 7.0~, preferred CUSIP: 59021F206 8,500.00 14 1,800 Shares Merrill Lynch & Co., preferred CUSIP: 59021V839 35,154.00 15 400 Shares Morgan Stanley Capital Trust 6.60, preferred CUSIP: 61750K208 8,462.00 16 219 Shares Nisource Inc., comon CUSIP: 65473P105 3,831.41 17 82 Shares Northrop Grumman Corporation, common CUSIP: 666807102 5,989.69 Dividend accrued on 6/6/2008 32.80 18 682.1644 Shares Nuveen Equity Preferred Income Fund, common CUSIP: 6706ER101 11,044.17 19 625 Shares Nuveen Quality Preferred Income Fund, common CUSIP: 67071S101 6,641.88 20 294 Shares Pactiv Corporation, common CUSIP: 695257105 7,108.92 21 826 Shares Pepco Holdings Inc., common CUSIP: 713291102 21,839.44 Total (Carry forward to main schedule} 131,458.31 Estate of: Cassandra P. Stallsmith 21 08 0663 Schedule B (Page 3) Item Value at Date No. Description of Death 22 400 Shares Public Service Co, OR, preferred CUSIP: 744533605 10,154.00 23 908 Shares Starbucks Corporation, common CUSIP: 855244109 16,339.46 24 900 Shares York Water Company, common CUSIP: 987184108 13,387.50 25 10,000 Par Allegheny County, PA, Port Authority Special Revenue Bond, 6.0~, due 03/01/2024 CUSIP: 017343BH6 10,393.20 Interest accrued to 6/6/2008 158.33 26 15,000 Par Hempfield School District, Lancaster PA Bond at 7.2~, due 10/15/2009 CUSIP: 423745FV5 15,594.30 Interest accrued to 6/6/2008 153.00 27 5,000 Par York Township PA Water and Sewer Authority Revenue Bond, 6.0$, due 08/01/2013 CUSIP: 987133BC8 5,345.75 Interest accrued to 6/6/2008 104.17 28 20,000 Par Pennsylvania State Higher Educational Facilities Authority Revenue Bond, 6.0~, due 01/15/2031 CUSIP: 70917NJS4 20,989.40 Interest accrued to 6/6/2008 470.00 Total (Carry forward to main schedule) 93,089.11 REV-1508 EX + (Eg8) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8r M~SIi. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Cassandra P. Stallsmith 21 08 0663 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Smith Barney Bank Deposit Account 2 AARP Health, premium refund 3 Presbyterian Homes, Inc., refund 4 Bookcase 5 Engagement and wedding rings, adeemed NOTE: Pursuant to Item Third of Will, no memorandum existed at death. 177,504.44 5.75 73.34 50.00 0.00 IvrAl_ Also enter on line 5 Reca itulation $ 177, 633.53 3W46AD 1.000 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+(698) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERRANCETAX RETURN RESIDENT DECEDEM ESTATE OF FILE NUMBER Cassandra P. Stallsmith 21 08 0663 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G SURVNING JOINTTENANT(S) NAME I ADDRESS ( RELATIONSHIP TO DECEDENT A McNichol, Nicolle Lynn 1419 Crestmont Drive, Downingtown, PA 19335 Granddaughter JOINTLY-0WNED PROPERTY: RFC/) NUMBER LETTER FOR JOIN TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER ORSIM~LARTLYNHELDIREALESBAREATTACHDEEDFOR DATE OF DEATH VALUE OF ASSET % OF DECD'S IM6~EST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1 A 12/1/1992 The Hartford, Director Annuity contract no. 96749, decentant owned jointly with Nicolle McNichol; annuitant is Nicolle McNichol 32,164.15 50.0000 16,082.08 TOTAL (Also enter on line 6. Recapjtulation) I $ 16, 082.08 • (If more space is needed, insert addRional sheets of the same s¢e) 3W46AE 1.000 REV-1571 EX+(1406) I SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8c ESTATE OF FILE NUMBER ndra P Stallsmith 21 08 0663 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Egger Funeral Home Inc., funeral expense 515.43 Total from continuation schedules . B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Stock and Leader, costs: Probate $ 460.00 Cumberland Law Journal 75.00 Patriot News 249.57 Oath fee 10.00 Telefax .50 Total from continuation schedules . TOTAL (Also enter on line 9, R~ ~wasnc i o00 (If more space is needed, insert additional sheets of the same size) 110.00 8,000.00 1,019.32 9,644.75 Estate of: Cassandra P. Stallsmith Schedule H Part 1 (Page 2) Item No. Description 2 EBY Granite Works, intallation of bronze plate 21 08 0663 Amount 110.00 Total (Carry forward to main schedule) 110.00 Estate of: Cassandra P. Stallsmith 21 08 0663 Schedule H Part 7 (Page 2) 1 Photocopies 14.85 809.92 2 Stock and Leader, costs: Add'1 fee for ltrs $50.00 File inh. tax return 15.00 File inventory 15.00 File releases 5.00 Securities valuation 44.40 Telefax 5.00 Postage 25.00 Photocopies 50.00 209.40 Total (Carry forward to main schedule) 1,019.32 REV-1512 EX + (12-03) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHREERSIDENTDE EDENTRN MORTGAGE LIABILITIES, & LIENS - __--- ESTATE OF FILE NUMBER .Cassandra P. Stallsmith 21 OS 0663 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. 3wasnR z o00 (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 ESTATE OF FILE NUMBER ~assanara r. SLaitsmiLn 21 0 8 0663 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Charles Ray Stallsmith 1106 Altland Drive Mechanicsburg, PA 17055 Bookcase Inventory Value: 50.00 40~ of Residue: 199,058.12 Son 199,108.12 2 William Z. Stallsmith 149 Robin Hill Road Lenhartsville, PA 19534 40~ of Residue: 199,058.12 Son 199,058.12 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 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 SCHEDULE J BENEFICIARIES 3W46AI 1.000 to more space is needed, insert atltlltional sheets of the same size) Estate of: Cassandra P. Stallsmith 21 08 0663 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Gregory Lee Stallsmith 463 Aspers Bendersville Road Aspers, PA 17304 5$ of Residue: 24,882.26 Grandson 24,882.26 4 Robert Eugene Pedicord 75 Nightingale Lane, Apt. 236 Gulf Breeze, FL 32561 General Bequests: 1,000.00 Grandson 1,000.00 5 Michelle Renee Stallsmith 75 Sam Snead Circle Etters, PA 17319 5~ of Residue: 24,882.26 Granddaughter 24,882.26 6 Nicolle Lynn McNichol 1419 Crestmont Drive Downingtown, PA 19335 5~ of Residue: 24,882.26 Granddaughter 24,882.26 7 Amy Sue Routson 27 Big Springs Lane Road Dillsburg, PA 17019 5~ of Residue: 24,882.26 Step granddaught 24,882.26 ~; .~~;o LAST WILL AND TESTAMENT OF CASSANDRA P. STALLSMITH I , ChSSP.NDRP_ v . STAL•I~SNiITH, o f West Pennsboro Township , Cumberland County, Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all wills by me at any time heretofore made. FIRST: I direct that the expenses of my last illness and funeral be paid from my estate as soon as practical after my death. SECOND: I give and bequeath unto my grandson, Gregory Lee Stallsmith, my platinum diamond engagement ring and my platinum Eraddiiig ring (wlth small diamc,nds j if Y'ie Survl'JeS ?*.;e and, 1f he does not survive me, then I give and bequeath said rings unto my sons, Charles Ray Stallsmith and W~.lliam Z. Stallsmith, to be divided between them as they shall mutually agree. THIRD: I intend to leave a Memorandum as to how I wish to dispose of certain items of my z•emaining tangible personal property (excluding the bequest pursuant to paragraph SECOND 1 herein). I request that my Executors distribute such items accordingly. I give all of my remaining tangible personal property and insurance thereon (or all such property if I do not leave such a Memorandum) to those of my children who survive me in equal shares. FOURTH: I give and bequeath the sum of One Thousand Dollars ($1,000.00) to my grandson, Robert Eugene Pedicord, it he survives me and, if he does not survive me, this legacy shall lapse and go to and increase the residue of my estate as hereinafter provided. FIFTH: I give, devise and bequeath all the rest, residue and remainder of my estate, real and personal, of whatever nature and wheresoever situate as follows: (a) I give five percent (5%) of the residue of my estate as aforesaid unto my granddaughter, Mici7elle. Renee Stallsmith, if she survives me and, if she does not survive me, this legacy shall lapse and go to and increase the shares due my two sons under paragraphs FIFTH (e) and (f) hereafter, in equal shares. (b) I give five percent (50) of the residue of my estate as aforesaid unto my granddaughter, Nicolle Lynn McNichol, 2 if she survives me and, if she does not survive me, then to her two daughters (my great granddaughters), Kassandra Lynn McNichol and Madison Jane McNichol, in equal shares. If either of my great granddaughters should predecease me, the share of the one so dying shall go to and increase the share of my surviving great granddaughter and, if both of my great granddaughters should predecease me, then this legacy shall lapse and go to and increase the shares of my two sons under paragraph FIFTH (e) and (f) hereafter, in equal shares. (c) I give five percent {5%) of the residue of my estate as aforesaid unto my grandson, Gregory Lee Stallsmith, if he survives me and, if he does not survive me, then this legacy shall lapse and go to and increase the shares due my two sons under paragraphs FIFTH (e) and (f) hereafter, in equal shares. (d) I give five percent (5%) of the residue of my estate as aforesaid unto my son, Charles Ray Stalismith's stepdaughter, limy Sue Routson, if she survives me, and if she does not survive me, then this legacy shall lapse and go to and increase the shares due my two sons under paragraphs FIFTH (e) and (f) hereafter, in equal shares. {e) I give forty percent (40%) of the residue of my estate as aforesaid unto my son, William Z. Stallsmith, if he survives me and, if he does not survive me, then I give his forty 3 percent interest in the residue of my estate as follows: (i) I give twenty percent (20%) of the residue of my estate unto the wife of my son, William Z. Stallsmith, namely, Barbara Ann Stallsmith, if she survives me and, if she does not survive me, then to my two granddaughters, Michelle Renee Stallsmith and Nicolle Lynn McNichol, in equal shares. (ii) I give ten percent (100) of the residue of my estate unto my granddaughter, Michelle Renee Stallsmith. (iii) I give ten percent (l00) of the residue of my estate unto my granddaughter, Nicolle Lynn McNichol. (f ) I give forty percent ( 4 0 0 ) of the residue of my estate as aforesaid unto my son, Charles Ray Stallsmith, if he survives me and, if he does not survive me, then I give his forty percent (40%) interest in the residue of my estate as follows: (i) I give twenty percent (20%) of the residue of my estate unto the wife of my son, Charles Ray Stallsmith, namely, Kathleen A. Stallsmith, if she survives me and, if she does nat survive me, then I give fifteen percent (150) of the residue of my estate to my grandson, Gregory Lee Stallsmith, and three percent (3%) of the residue of my estate to my step granddaughter, Amy Sue Routson, and two percent (2%) of the residue of my estate to my grandson, Robert Eugene Pedicord. (ii ) I give fifteen percent (15 4 ) of the residue 4 of my estate unto my grandson, Gregory Lee Stallsmith. (iii) I give five percent (5%) of the residue of my estate unto my grandson, Robert Eugene Pedicord. szxTx: T authorize and direct my hereinafter named Executors to pay the share of any beneficiary taking an interest in my estate who has not attained the age of twenty-one (21) years at the time of my decease to a financial institution which insures its depositors' accounts with either Federal Deposit Insurance Corporation insurance or Federal Savings and Loan Insurance Corporation insurance in the name of Charles Ray Stallsmith and William Z. Stallsmith, or the survivor of them, to be held, administered and distributed pursuant to the Pennsylvania Uniform Transfers to Minors Act. Payment by my Executors to such financial institution as provided above shall fully discharge my said Executors from any further liability on account of such distribution. SEVENTH: I hereby nominate, constitute and appoint my two sons, William Z. Stallsmith and Charles Ray Stallsmith, or the survivor of them, to be the Executors of this, my Last Will and Testament, and if both of my sons predecease me, then I appoint John J. Shorb, Esquire, to be the Executor of this, my Last Will 5 a and Testament, and my Executors shall not be required to furnish bond in the performance of their duties. I further direct that my Executors retain the firm of Shorb, Shorb & Hast as counsel in the settlement of my estate. IN~ WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ~ ~ day of ~ , 2000. ~-a n~~~ ( SEAL ) Cassandra P. Stallsmith Signed, sealed, published and declared by the above-named, Cassandra P. Stallsmith, as and for her Last Will and Testament, in the presence of us and each of us, who at her request, in her presence and in the presence of each other have hereunto signed our names as witnesses thereto the day and year last above written. ~~ 6 COMMONWEALTH OF PENNSYLVANIA ) .-~ ) ss: d COUNTY OF ~A~ ~GCm b~r'1r`~it! ) 1 ' tz - '-- We, Cassandra P. Stallsmith ,~,.,.~ and "~'' ~ ~- `= - - ~~'-~ the testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as her Last Will and Testament and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witness and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and P. Stallsmith, the testator, me by ~,~,4 ~rir/n /d witnesses, this i9T~ day OC,assandra P. Stallsmith I`~ Witness: b 't ess acknowledged before me by Cassandra and subscribed ar~d sworn to before and ~eT~ ~'Q~ of y~,P~tmbt~" ~ 2G00. ., % ~ ~ yj,.,,. Notary P lic West L' HopNo~-~al~b~ert d~~ Pennst~oro '1~r~, ~Y ~mmisskm l~cpirea Jan. 9S, 2004 Member, PennsYtvania Association of Notaries 7