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HomeMy WebLinkAbout10-16-08 5056041114 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~'L ~ ,~,~ 'r~~C/ Y PO BOX 280601 0^ ~' v D `~ Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 06212008 08221939 Decedent's Last Name Suffix Decedent's First Name MI FREDERICK JR. ROBERT I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI FREDERICK DONNA B Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return 0 3. Remainder Return (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) 0 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) Q 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (date of death Q 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 T0: Name Daytime Telephone Number ROBERT M. FREY 717-243-5838 Firm Name (If Applicable) FREY AND TILEY First line of address 5 SOUTH HANOVER STREET Second line of address City or Post Office State ZIP Code CARLISLE PA 17013 REGISTER OF WILLS USE OI~X ~_~ __ ~--~ _~~ ~~ _ _ ---i _,: r-=' -- _._ -- ,. _ ~;, __:.. -~. --;°~ .~ i ;; _ __ DATE Flt. D -`=' C.'1 Correspondent's a-mail address: Under penalties o 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 com lete. Declaration of re arer other than the ersonal re resentative is based on all information of which re arer has an knowled e. SIC~TURE OF PERSON F~SPON FILING fjtrTURN DATE ADDRESS (1022 ROCKLEDGE DR CARLISLE PA 17015) P.O. Box 1098, Carlasle, PA 17013-6098 SIGNATURE OF R ER THAN REPRESENTATIVE DATE ADDRESS 5 SOUTH HANOVER STREET, CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041114 150560411,14 ~~ REV-1500 EX 15056042115 oecedent'sName: ROBERT I FREDERICK JR. Decedent's Social Security Number RECAPITULATION 1. Real estate (Schedule A) ........................................... 1. NONE 2. Stocks and Bonds (Schedule B) ...................................... 2. NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages & Notes Receivable (Schedule D) ............................ 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ........ 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ........ 7 8. Total Gross Assets (total Lines 1-7) .................................. 8. 83864.00 683538.00 14015.00 781417.00 9. Funeral Expenses & Administrative Costs (Schedule H) .................... 9. NONE 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... 10. NONE 11. Total Deductions (total Lines 9 & 10) ................................. 11. 0 • 0 0 12. Net Value of Estate (Line 8 minus Line 11) ............................ . 12. 7 81417 - 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 1 g. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ....................... 14. 7 814 17.0 0 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 .0 0 7 81417.0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X • 12 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0 . 0 0 19. TAX DUE ....................................................... 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 15056042115 15056042115 REV-1500 EX Page 3 172-32-0165 Decedent's Complete Address: File Number 21-08-0784 DECEDENT'S NAME ROBERT I FREDERICK JR. DECEDENT'S SOCIAL SECURITY NUMBER 172-32-0165 STREET ADDRESS 835 W. NORTH STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable D. Interest E. Penalty (1) 0.00 Total Credits (A + B + C) (2) 0.00 Total InteresUPenalty (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. A. Enter the interest on the tax due. (5) 0.00 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0.00 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 : ...................................... . ~ ^X b. retain the right to designate who shall use the property transferred or its income : ................ ~ ~X c. retain a reversionary interest; or ..................................................... . ~ ^X d. receive the promise for life of either payments, benefits or care? ............................ . ~ ^X 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? . . ~ QX 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 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. zn REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Robert I Frederick Jr. 21-08-0784 Include the proceeds of litigation and the date the proceeds were received by the actara ~~~ ~ ~~~~~ ,., ~ iccucu, .. ~~C~ ~ aaaluonal sneers of the same size) Q MBTBank ACCOFJNT N0.' - ACCOUNT TYPE 946524 CLASSIC CHECKING STATEMENT PERIOD PAGE JLTN.10-JLJL~.09, 2008 1 OF 1 00 0 04319M NM 017 ROBERT I FREDERICK 835 W NORTH ST CARLISLE PA 17013-1744 21108 ~C'('C1TITTT CTTMMZIRV HIGH STREET-CARLISLE BEGINNING BALANCE DEPOSITS & OTHER AIIDITTONS CHECKS PATIS OTH£K SLiBTRACTIONS CURRENT '.'. INTEREST. PD FNL)ZNG_.!' EAT,ANLE NO. AMOUNT NO. AMOUNT NO. AMOUNT 1,464.42 0 0.00 0 0.00 1 1,464.42 0.00 0.00 AC(''fITTNT A('TT~TTTV POSTING DATE _ TRANSACTIQN IIESCRIPTION DEPOSIT5,INTEREST & OTHER ADDITIONS < CHECKSI&''OTFfER SUBTRACTIONS DAILY BALANCE 06-10-OS BEGINNING BALANCE $1,464.42 07-07-08 CLOSEOUT 1,464.42 0.00 ENDING BALANCE $0.00 NEW! @COLLEGE CHECKING - EXCLUSIVELY FOR STUDENTS DO YOU KNOW SOMEONE WHO IS GETTING READY FOR COLLEGE? THE NEW @COLLEGE CHECKING ACCOUNT WAS DESIGNED ESPECIALLY FOR STUDENTS. @COLLEGE CHECKING HAS NO MINIMUM BALANCE REQUIREMENT, NO MONTHLY SERVICE CHARGE, AND CONVENIENT ACCESS OPTIONS FOR STUDENTS. FOR MORE INFORMATION VISIT MTB.COM/ATCOLLEGE OR STOP IN TO A BRANCH( TODAY! 217 REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF FILE NUMBER Robert I Jr. and Donna B Frederick 21-08-0784 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 I ADDRESS A. Donna B. Frederick B. C. SCHEDULE F JOINTLY-OWNED PROPERTY 835 W. North Street, Carlisle, PA 17013 RELATIONSHIP TO DECEDENT wln I ~ r-UwNED PROPE RTY: LETTER DATE DESCRIPTION OF PROPERTY ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING DATE OF DEATH % OF DECD'S DATE OF DEATH VALUE OF NUMBER TENANT JOINT NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. 1 A VALUE OF ASSET INTEREST DECEDENTS INTEREST . . Colorado Real Estate-NOT TAXABLE BE IN PENNSYLVANIA 0 2. A Miscelllaneous Household Goods 100.00% 0 3. A Real Estate:House and Lot, 835 W North Street Carlisle PA 3,000 50.00% 1,500 4. A . , 1952 Chevrolet 2 Door Hard Top 200,000 50.00% 100,000 5. A 2004 Mercedes 25,300 50.00% 12,650 6. A 1994 Ford Pickup 24,500 50.00% 12,250 7~ A Smith Barney Account (June 21 2008) 5,400 50.00% 2,700 8. A , Orrstown Bank Account #108001155 1,100,000 50.00% 550,000 9. A , Orrstown Bank, Certificates of Deposit #4000000873 6,632 50.00% 3,316 2,244 50.00% 1,122 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 6 Recapitulation)I $ 683 538 (If more space Is needed, Insert addrtlonal sheets of the same size) ORRSTO~'1TN Ba~vx A Tradition of Excellence OCTOBER 09, 2008 TO: ROBERT M FREY FROM: ANDREW OTT BRANCH EXECUTIVE OFFICER P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF ROBERT I FREDERICK DATE OF DEATH: JUNE 21, 2008 77 East King Street P.O. Box 250 Shippensburg, PA 17257 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 108001155 ROBERT I FREDERICK 06/09/1997 6.632 45 DONNA B FREDERICK SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 4000000873 ROBERT I FREDERICK 1/10/2003 2 244.17 DONNA B FREDERICK z17 REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER Robert I Jr. and Donna B Frederick 21-08-0784 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. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. IiF nvvucne~el VALUE OF ASSET INTEREST VALUE 1. IRA Smith Barney 14,015 100.00% 14,015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 7 Recapitulation) $~ 14 (If more space Is needed, Insert addltlonal sheets of the same size) z1~ REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert I, Jr. and Donna B Frederick SCHEDULE) BENEFICIARIES NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Donna B. Frederick, 835 W. North Street, Carlisle PA 17013 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Spouse FILE NUMBER 21-08-0784 AMOUNT OR SHARE OF ESTATE 100% residue of the Estate 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 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 $ (If more space is needed, insert additional sheets of the same size) LAST SILL Al ~~ TESTAIYIL'1VT I, ROBERT I. FREDERICK, JR., of North Middleton Township, Cumberland County, Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ONE. I direct my Executor or Executrix, as the case may be, to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that the services of Hollinger Funeral Home and Crematory located in Mount Holly Springs, Pennsylvania be used and that my remains be cremated and at the direction of my family interred at Cumberland Valley Memorial Gardens located in Carlisle, Pennsylvania, and that the expense thereof be reimbursed out of my estate as a funeral expense. Furthermore, I direct that all state, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid by the Executor or Executrix of my estate. TWO. My Executor or Executrix may, at his or her discretion, compromise claims, borrow money, retain property for such length of time as he or she may deem proper; lease and sell property for such prices, on such terms, at public or private sales, as he or she may deem proper; and invest estate property and income without restriction to legal investments • unless otherwise provided hereunder. I authorize and empower my Executor or Executrix to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient seeds and,~or bills of sale Initirl r < tl ere~o~, in iee si~.lp?e, as I ccn'd ~do if 1' Q ~ . lvu'1v. l1y Executor or E~;,,;,~~~t~"iv iS auta70riZcd a:?d ei~i~G`i^i'er °.`~1 tV i'Qa ra ' e -~ ~., 1` anY b'~?SL1eSS il'i wl?1C11 I iTlaV be engaged at iii;J~''.Gath, fOr SuCli perlGd Oi time after my death as seems expedient to said Executor or Executri.~. TxI~~. I give, devise and bequeath all of my estate of whatever nature and wherever situate to my spouse, DONNA ~B. FREDERICK. ' F~~• If my spouse, DONNA B. FREDERICK, does not survive me by a period of at least sixty (60) days, then I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. I give and bequeath certain articles of my household furniture and furnishings and certain articles of my personal effects and personal property in accordance wi`,h a separate memorandum which accompanies this my Last Will and Testament. To the extent that such memorandum fails to dispose of all of my household furniture and furnishings and all of my personal effects and personal property, or if the memorandum is not in existence at my death, then I give and bequeath the same in accordance with Paragraph Four D below; and B• I give and bequeath my 1949 Chevrolet Convertible to my daughter, JEAN A. BENFIELD, absolute, if she shall survive me; C. I give and devise my real estate located in Colorado, together with any and all improvements thereon and all rights and easements appurtenant thereto, to my son, ROBERT C. FREDERICK, absolute, if he shall survive me, subject to any mortgages, liens, real estate taxes or other encumbrances thereon; and . Initial ~ D• I Give, devise and bequeath all of the rest, residue and rer-~ai:der of rrjv estate in equal shares to my children, per stirpes, which provides t1-:at the child or children. of any deceased benef ciary shall take the share their parent would .have taken if living. FNE. If any of myheirs or beneficiaries are under the age of twenty-one (21) years at the time of my death and inherit any assets under Paragraph Four D. above, the hereinafter named. Trustee shall hold all of their respective shares in trust according to the following terms and conditions: A• Upon the creation of this Trust, the Trustee shall divide this tri:st principal into individual shares in the name of each heir or beneficiary in the amount equal to the • amount that said heir or beneficiary inherited hereunder. The Trustee, as well as my Executor or Executrix, as the case may be, is hereby authorized to retain, unconverted, any property, real or personal, that I may own at my death and shall be under no duty to convert it into legal investments. The Trustee shall have the power and authority to sell, transfer, convey, invest and reinvest and to pay over the net income of the trust property, to or for the use of said heir or beneficiary, or to accumulate it in the sole discretion of the Trustee. The Trustee is also authorized and empowered to pay over to, or for the use and , benefit of my heirs or beneficiaries such portion of or all of the lrincipal of the trust estate as in the Trustee's sole discretion seems proper for their continued support, maintenance, education, or medical care. My primary objective is to insure the support, maintenance, education and medical care of my heirs and beneficiaries until they reach the age of twent~~-one (21) years. Notwithstanding the above purpose of this test, the Trustee, in the Trustee's sole discretion, may distribute any of the trust principal or income for the benefit of any of my heirs or beneficiaries for any such purpose as the Trustee deems reasonable under the circumstances such as but not limited to the purchase Initi ,, J Gf real properly, t'u.ilCn for furtier educat?on, Cr anv Gtier ~~?rpGSe Lvi1Ch h'Gt?id In t e Trus~ee's sole discretion advance the best interest of said -heir or beneficiary. A~ly payments made hereunder may be made by the Trustee directly to rr~y heirs or beneficiaries, or to such of them as may be, in the sole opinion of the Tnstee, of such age and ability to properly handle t_he funds so paid to such heir or beneficiary, or may be made by the Trustee directly to the person having the custody and care of any of my heirs or beneficiaries, or may be made by the Trustee directly to any institution entitled to such payment by reason of services rendered or to be rendered to any of my heirs and beneficiaries. B• When my heirs and beneficiaries reach the age of twenty-one (21) years, then whatever remains of'income or principal of the said heir's or beneficiary's divided share under this t--ust estate shall be distributed to said heir or beneficiary, per stirpes. In the event that any said heir or beneficiary becomes deceased prior to the final distribution hereunder without leaving surviving issue, said deceased heir's or beneficiary's share shall be divided equally between my surviving heirs and beneficiaries and distributed in accordance with this Paragraph. For whatever reason, if there are no heirs or beneficiaries remaining as a part of this` trust, then in that event, the rest, residue and remainder hereof shall be distributed in equal shares to the residual beneficiaries in accordance with Paragraph Seven hereof. SIX. I nominate and appoint my daughter's husband, SCOTT M. BENFIELD, or if he is not able or does not serve for whatever reason my son, ROBERT C. FREDERICK, to serve as Trustee of the Trusts created in Paragraph Five hereof. Initia 4 SEVEN. In the event of a common disaster causing the death of myself, my spouse and all of my children, without surviving issue, all within a period of sixty (60) days, then I give, devise and bequeath ail of my estate of whatever nature and wherever situate to the FIRST UNITED CHURCH OF CHRIST, anon-profit organization principally located at 30 North Pitt Street, Carlisle, Pennsylvania, or its successors or assigns, for its general religious and charitable purposes EIGHT. I nominate and appoint my spouse, DONNA B. FREDERICK, to be the Executrix of this my Last Will and Testament. In the event she has predeceased me, failed to qualify or is not able or does not serve for whatever reason, I then appoint m:y daughter, JEAN A. BENFIELD, to be the Substitute Executrix of this my Last Will and Testament. In the event she has predeceased me, failed to qualify, or is not able or does not serve for whatever reason, I then appoint my son, ROBERT C. FREDERICK, to serve as Substitute Executor of this my Last Will and Testament, whereby the said substitute personal representatives shall have the same powers as are given to the original Executrix hereunder. I~iNE. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty (60) days. TEN. No Executrix, Executor, or Trustee acting hereunder shall be required to post bond or enter security in this or any other jurisdiction. ELEVEN. No beneficiary may assign, anticipate or pledge his or her interest in any income or principal held or distributable hereunder, and no beneficiary's creditors may levy, attach or otherwise reach any such interest. ~ni~' ' ~ T r~'ELFv"E. T l:e validity and administration of any tn.:st establisA~ed hereunder and any questiora cr disputes relating to the construction or interpretation of any said trusts shall be governed and construed in accordance with the laws of the Corimonwealth of Pennsylvania. THIRTEEN. If any person or institution entitled to share in any distribution under the terns of this my Last Will and Testament becomes an adverse party in ar~y proceeding to contest the probate of this Last Will and Testament, such person or institution shall forfeit his, her or its entire interest inherited hereunder and all provisions in favor of such person or institution shall be declared void and of no effect. The share. of such person or institution so forfeited shall be distributed as part of the residue pursuant to Paragraph Four D hereof, except that if such person or institution is entitled to share in the said residue, that interest shall be distributed proportionately to the other residuary distributees. [THE REMAINDER OF THIS PAGE HAS BEEN INTENTIONALLY :LEFT BLANK) I Iniiirrl _ 6 IN WI"i'~TESS ``v~IEREpr I nave hereunto set any hand and seal this ~ .„ ^ ~y of ~~'E, ROBERT L FREDERICK, JR., CHERYL L. CLELAND, and MARTHA L. NOEL, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or elder, of sound mind and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA . SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by ROBERT I. FREDERICK, JR., the testator herein, and subscribed an ~~,~to befome by CHERYL L. CLELAND and MARTHA L. NOEL, witnesses, this ,~ 3a'xof ~,~~~~" ~ ~ ys~ ~ ' Notarial Seal Jacqueline L. Dra~~ubaugh, ~lotary Pubiic Carlisle Boro, Cumberland County iU!y Commission Bxeiras. Auq. 74, 2^G3 IVlember, r2ti!iSVPJ3!Ila `~.~SpG8liQ6? cP I~IptailES ~.~. ,~ MARTHA L. NOEL,