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HomeMy WebLinkAbout12-01-08 (2)} ' 15056051,047 ~~ ~ ~ ~ ~ EX (06-05; PA Department of Revenue Bureau of Individual Taxes ~,. Po Box 280601 z INHERITANCE TAX RETURN Harrisbur , PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death _ _, _ -..:~ _.~ _ . ._ _ -:tea- ~ .,_. Decedent's Last Name Suffix ,~ r j',, ~ ~-- ~ ~~ /V':~~: ~ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix m ._ , ,. ; _~ . ~ ~,_ :~ ..e_ Spouse's Social S~~urit~~ i~~umber . - - --n .. _ ~.,.. OFFICIAL USE ONLY County Code Year -~ File Number .. i. / t~ _ z ~`. Date of Birth ~ ~ ._ Ce~:;edent's First Name MI ~~~t6C1~~ Spouse's First Name MI ` THIS RETURN MUST BE FILED IN DUPLICATE WITH THE : ~ ~ ~ . `. - ` REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ® 2. Supplemental Return C~ 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) 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) befirveen 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 .,~. .. , ~ ~ ~ -j 7 Firm Name (IfApplica~'~e1 l ~ ~~ _ _. First lino of ~~dr~ss .. . __ _ ~ .. _. . ,, ~ ~ i ~- ~- `' _. __ _ Second line of adcr~ss _.., - ~, _._.~. ~ . _. ~~tv or Post Office ~,tste SIP ~ _~~e ~, -~ , - .: _~; `~ _ , C~ ~(~ lei ~-~-- ti°.~- ~ 7~ iI ~ `-;;-. ~. _ ~. Correspondent's e-mail address: ~ 1 ~ dl ~~`. Cry n ~ C~N~c.~_C~;. 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 oelief, 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 D TE - - - /~- ~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1,5056051,047 1,5056051,047 ~ ~~ o~ ~\ 1,5056D52045 REV-1500 EX Decedent's Sociai Security Number _~ , Decedent's Name: ~ ~ ~ ~ ~~ - ~ ~~ ~~ ~ ~~ 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. • 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ... ..... 5. / ~' ~ 6 `~ . 7 (J 6. Jointly Owned Property (Schedule F) C~ Separate Billing Requested .. ..... 6. _ _- 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested... ..... 7. ~ ~ ~ ~ - C G ~ , 8. Total Gross Asse#s (total Lines 1-7) .................................... 8. - 9. Funeral Expenses & Administrative Costs (Schedule H) ................. .... 9. ~ - ~ ~ mss-. . ~ G ~' L.~ 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ .... 10. ~ ~. ~ Yr .~ ~:, ..~ .` l 11. Total Deductions (total Lines 9~& ~10) ................................... 11. ~ ~ C, ~~ ~_ ,! !( 2 12. Net Value of Estate (Line 8 minus Line 11) .....................:.... .... 12. / - `f ~ C% L ~~ ; ~.~ Z 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. .. .. , ~ ~ / . ~e' ~ TAX COMPUTATION -SEE INSTRUCTIONS FO'R APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or ' transfers under Sec. 9116 ~. ~ ~. •~, ~~ ~_ ~ ~. ~ .p. _ 18. Amount of Line 14 taxable ": _ at lineal rate X .0 _ - ~ _ , _ .. _ 1 g _ _ , 17. Amount of Line 14 taxable ~ `; : at sibiin.g rate X .12 _ 17. ._ 18. Amount of Line 14 taxable at collateral rate X 15 •.,.... ,~_ ~ f ~ ~ Cl ~ ~' ~ ~ .. ~ ~ / ~ 7 A~ . 18. _ •- .. 19. TAX DUE ............. ................ ..19.E .:a ~~~ f- ~i`~.C~ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT G7 Side 2 15056052048 1,5056052,048 !~,.a_ i REV-1500 EX Page 3 Decedent's C®~plete Address: DECEDENT'S NAME STREET ADDRESS a CITY ~~~~ Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments ~ ~ ~, ~~ ~~_ C. Discount , ~ . c~ ~Zc'a 3. Interest/Penalty if applicable D. Interest E. Penalty File Number j STATE n ~ ; !'~7 ZIP % "7G' ~,~ Total Credits (A + B + C ) F Total Interest/Penalty (D + E) (3) ~~ ,. 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) r.- A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER (~F WILLS, AGENT PLEASE ANSVIIER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN TIDE 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 ............................. ^ 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? ............. 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 FLLE IT AS PART Of THE .RETURN. ~~_ ._ _ _ _. _ For dates of death on or after July 1, 1994 and before January ~, 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) (i.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 s#atutory 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, excE~pt 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. ~ SCHEDULE E yl ~ ` CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT CJIA1t OF NYILAS, BEATRICE FILE NUMBER 21 - 2008 - 1022 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 NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 PNC Checking Acct. No. XXXXX19822 18,167.70 2 Misc. Personal Property 200.00 T©TAL (Also enter on Line 5, Recapitulation) I 1&,367.74 . 2008 1:56Pf~ PIVC BANK, 412-105-2?41 P~~ ~~~~~~~ ~IS1 MaI78 CoyIle, ~~Q Coyne & Coyne, PC 3901 Market St Camp ~-Ii11, PA 17011-427 :i~g> . No, 2G14 P. 1 RE: Beatrice Nyilas SS"N: 172-D7-2185 DOD: 09-2~-204$ Dear Ms. Coyne: In response to your request for Date of Death (DOD) balances far the custorner.nvted above, orzr records show the following: Chec~aag Account Acvvunt # 504101982 Establis~iet~: Q3-1~-1999 BEATRICE I~7Y'tLA~ DOD balance: $ 18,166.7 + Q.9~ accrued interest Please Hate that this or"~ce provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings}. We do mat process any ffnancfa~l #rata.4acfions or provide ststemc~rts. If you need assistance with any of these items, please call Y-$$8-P1riC-~ANT~ {1-X88-7~~-226) or stop by your local PNC dank branch offico. Sincerely, Nati+cnaZ Finazxcial Services Cater PhIC dank, N.A. Iviember i~`DIC Page 1 of 1 . ,,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-V[VOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF NYILAS, BEATRICE T V :. .. L _ r .. ~ _ __ _ . _ _ r. ~ FILE NUMBER 21 - 2008 - 1022 ITEM NUMBER ....-- ----..--~~.~ ~,~~~~ wG ~~.,~ ~~«~ a~~.. ~~~G~ ~~ ~~~C a~„w~- DESCRIPTION OF PROPERTY Include the name of the transferee, their relationshi to decedent and the date of transfer Attach a copy of the deed for reai estate. w an v~ questi . DATE OF DEATH VALUE OF ASSET ons -i mroug o ~o OF DECD'S INTEREST n 4 on age EXCLUSION (IF APPLICABLE) ~ ~s es. TAXABLE VALUE 1 ~ Prudential Annuity Contract No. E0218329-- Benficiaries 73,340.02 73,340.02 are all 15% Heirs 2 Prudential Annuity Contract No. E0218327-- 72,920.02 72,920.02 Beneficiaries are all 15% Heirs TOTAL (Also enter on Line 7, Recapitulation) 146,260.04 ::, Lisa Marie Coyne 3901 Market Street Camp Hill PA 17011 Dear Ivls. Coyne: Prudential Annuities A Business of Prudential Financial, Inc. P.O. Box 7960 Philadelphia, PA 19176 . (888) 778-5471 TTY: (800 www.prudential.com ~ --;~_ ~~. ~; k`; Re: Beatrice NS~ilas ~~-. Contract ~'s: E0218327 & E0218329 October 17. 2008 Thank you for notifying us of Beatrice 1\Tyilas's death. Please accept our sincere :condolences for your Ions. Ivly goal is to make the processing of your request for payment as prompt and convenient for you as possible. E0218329 the contract value as of September 26, 2008 was $73,340.02 - E02I 8327 the contract value as of September 26, 2008 was $72,920.02 . Please see enclosed benef ciary provision for each contract that explains how the beneficiaries should be paid I would appreciate your help in providing the following information: • Annuity Benefits Claim Forms • If any of he beneficiaries are deceased that claimantsportion goes to the Estate of Beatrice Nyilas. If any of the beneficiaries are minor children please make use of the enclosed Uniforms Transers to Minors Act form for the State of Pennsylvania, the maximum amount that can be paid to parent/ guardian is lOK. If you have any questions, please ca11 the Prudential Annuity Service Center at (888) 778-2888. The Service Center is open Monday through Thursday between 8:00 a.m: and 7:00 p.m. and Friday between -8:00 a.m. and 6:00 a.m. Eastern time. If you are usirib a telecommunications device for the hearing impaired, you may -call (800} 654-7637, Monday through Friday between 8:00 a.m. and 8:00 p.m. Eastern tune. incere S; precious .7~ar~er Annuity Claims . variable annuities are issued by Pnico Life Insurance Company Cin New York, by Pruco Life Insurance Company of New Jersey). Both companies are located in Newark, ?vJ. Va.-iable annuities are distributed by Prudential Annuiries Distributors, Inc_, Shelton, CT. Fixed annuitses are issued by ine Prudential Insurance -Company of :4merica. All are prudential Financial companies and each is solely responsibhe for its own i~,ranciah condition and contractual obligations. - - ~Paae I oft] _ - ^ • ©Thv I3I~1.deIltlal ~-~u~~riCe Compa~.~- 4f ~.~zz~~.:a ~~~~~ ~~ ~' ~~~~€~~ ~ I'~cc ~ ife InsLra-~ce Co~p:~y ©~'r~co i/ife Insurance Company of New Jersey 1 are ~r~.dential companies ~:nnuYtan~: ~eat1-ice ~h~~Eas ~t~ntrae~'~'umbei : 42183~~ ~ - Su~~ect t~ Terms and ~cnditi~res ~f sectiaza titled "Benef ciary", the f€~~~~~~ing benef ciary(ies~ ire hez-el~-y designated: l3l~I~l~FI~I<4RY PI~Q~~S~~'~ The proceeds that arise from the ~nriuitant's death. ~~-iil be payable in one sum as f~llo~~~s: Mass I: ?4o Q ~r the praeeeds, if and to Jahn ~' l~Iartt~n, $enefieiaryT, grandneplie~i~ of the ~.nnui~ts if Iiv%ng, otherwise tQ the _~nnuita~xt's estate; - ?~°~'° cr the proceeds, if any fa Bets~r ~1 ~3arrick, Bene~ciar~~, grandniece of the ~nnnitant, Ff I~~ing, t~the~-wise ~© the ~~.r~nuitant's estate; ~°I© ar the proceeds, if any t~ Sandy I~3rilas, Beneficiar~T, ~and€~ece cif the ~nuitar~t if luring,. nthez-~zse to the _~nufta's estate; S°/© ar the prdeeeds,rf ar~y to Brim ?~y~~s; Beneficiary, gre~.t-grandnephew Qf the _~nnuit~; if I:i~ing, ~therwzse ~o the _~sxn.cuta€~t's es~te; ~°~° ~r the .gr4ceeds, if au~• ~o rillram ~ Roemer ~as cnst€id'ran fir ~achery ~2t~esner ~nde~- the Pen~tsy~~-ania Unifc~~-rn Transfers t4 l~~innrs ~ et; - - ~€~°~° car the proe~eds, if any to the estate Qf Be~.~rice ~~~-ilas and 8°fQ ar the groeeedss if a~~ tg Tiliiam ~ Roesne~- ~s .e~~€-dian fir ~'tF~iarn ~' Raesne~- under the Pennsyl~7a~ia ~Jraifc~rrn ~'ransfers tai 1~'~iut~rs ~~.ct. ~n~-ors~d ~r ~cl;-no~x~leLgeu for she Corn ~-~y ~' s~~~~~-y ' ~ ~ j sc~-~~uLF H ., COMMONWEALTH OF yPENNSYLVANIA ~~~ ~~~ INHERITANCE TAX RETURN A M A'A I~C"7T~ /l~"n /C ^/1L+-r~+ RESIDENT DECEDENT /'itJIY~ I V ~7 ~ rW ~ ~ V G ~!\.iJ I a7 ESTATE OF NYILAS, BEATRICE ~ FILE NUMBER 21 - 2008 - 1022 Debts of decedent must be reported on Schedule I. ! ~ CM DESCRIPTION NUMBER A. ~ FUNERAL EXPENSES: 1. I William H. Craig Funeral Home, Inc.--McKeesport, Pennsylvania 2. Reception 3. Honorarium B. ~ ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Betsy Barrick LTlman Social Security Number(s) / EIN Number of Personal Representative(s): ~,'.XX-XX-5050 Street Address 69 Sherwood Circle City Enola State PA Zip 17025 Year(s) Commission paid 2008 2. Attorney's Fees Coyne & Coyne, P.C. 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 Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 "Legal Advertisement-- Cumberland Law Journal 2 Legal Advertisement-- Patriot News Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 23,246.00 AMOUNT 8,878.00 200.00 100.00 6,000.00 6,000.00 114.00 75.00 140.00 1,739.00 i ; ~ ~~ C Sc~~edule H COMMONWEALTH OF PENNSYLVANIA `u~ INHERITANCE TAX RETURN A.,iw.'n~, ~+~,.~ ~n~ RESIDENT DECEDENT ~ /'x.a i ~ L+CA ESTATE OF NYILAS, BEATRICE 3 ~ Filing Fee for Inheritance Tax Return 4' Postage 5 To11 Calls 6 Foad and Lodging for Executrix for Funeral 7 Tolls S Reserves 9 Extra Death Certificates 10 Mileage for Execturix @ $.585/mile 11 Estate Checks FILE NUMBER 21 - 2008 - 1022 Page 2 of Schedule H 15.00 42.00 20.00 200.00 19.00 1,;000.00 60.00 351.00 32.00 ,,. ;~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF i FfLE NUMBER NYILAS, BEATRICE 21 - 2008 - 1022 include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Klinger & Associates 250.00 2 Susqulianna Internal Medicine 54.12 3 Uncleared Checks 51.00 TOTAL (Also enter on Line 10, Recapitulation} ~ 355.12 REV-1513 FX+ (9-DO) ~ ~ '~ ' ~ = SCHEDULE J COMMONWEALTH OF PENNSYLVANIA DENEFICIAR{ES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NYILAS, BEATRICE FILE NUMBER 21 - 2008 - 1022 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) - 1 Betsy M. Bai-rick LTlman Grand Niece 30% Residual Estate 2 John Marton Grand Nephew ~ 30% of Residual Estate 3 Sandy Nyilas Grand Niece 10% of Residual Estate 4 Brian I~~yilas Grand Nephew 10% of Residual Estate 5 William F. Roemer, Minor Grand Nephew 10% of Residual Estate 6 Zachary Roesner, Minor ~ Grand Nephew 10% of Residual Estate Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sh ~I. 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 SHEE -~ .~ t LAST WILL AND TE S TAME N T I, BEATRICE NYILAS, of Allegheny County, Pennsylvania, do make this my Will, hereby revoking any and all Wills at any time heretofore made by me. FIRST: I direct that the expenses of my last illness and funeral be paid out of my estate as soon as may be convenient after my death. SECOND: I give all of my tangible personal property to my sisters, HAZEL NYILAS and HELEN N. .FOX, or to the survivor of them, if they or the survivor of them survive me for a period of thirty (30) days, such property to be divided between my two sisters as they shall agree. THIRD: (A) All the residue of my estate, real and personal, and wherever situate, I give outright and free of trust, to my sisters, HAZEL NYILAS and HELEN N. FOX, as j oint tenants with right of survivorship, or the survivor of them, if they or the survivor of them survive me for a period of thirty (30) days. If neither of my sisters so survives me, I direct .that all the rest, residue and remainder of my estate shall be divided into-ten (10) equal shares which I give, devise and bequeath as follows: PI-354315.01 ( i ) Three ( 3 ) shares to my grandnephew, JOHN W . ~:y -~ MARTON, if he survives me for a period of thirty (30) days; (ii ) Three ( 3 ) shares to my grandniece, BETSY M. B,ARRICK, if she survives me for a period of thirty (30) days; (iii ) One (1) share to my grandniece, SANDY NYILAS, if she survives me for a period of thirty (30) days; ( iv) One (1) share to my grandnephew, BRIAN NYILAS, if he survives me for a period of thirty (30) days; (v) One (1) share to my grandnephew, WILLIAM C . ROESNER, not for.: his benefit and enjoyment, but as Custodian for his son, WILLIAM F. ROESNER, under the Pennsylvania Transfers to Minors Act. In the event WILLIAM C. ROESNER is unwilling or unable to serve as Custodian, then my Executrix shall have the authority to designate a substitute or successor Custodian for WILLIAM F. ROESNER under the Pennsylvania Transfers to Minors Act; and (vi) One (1) share to my grandnephew, WILLIAM C. ROESNER, not for his benefit and enjoyment, but as Custodian for his son, ZACHARY ROESNER, under the Pennsylvania Transfers to Minors Act. In the event WILLIAM C. ROESNER is unwilling or unable to serve as Custodian, then my Executrix shall have the authority to designate a substitute or successor Custodian-for ZACHARY ROESNER under the Pennsylvania Transfers to Minors Act. - 2 - (B) The share of any grandnephew or grandniece not surviving me for a period of thirty (30) -days shall be added proportionately to the shares of the remaining grandnephews and grandnieces named above. FOURTH: (A) I appoint my grandniece, BETSY M._- B,ARRICK, Executrix of this my Will. (B) The Executrix hereunder shall have the following ---- powers, in addition to and not in limitation of those granted by law: to accept assets in kind in distribution from my estate; to collect proceeds of insurance on my life and to use such proceeds to purchase assets from my estate or to make loans to my estate; to retain assets in kind or to sell the same and to invest and reinvest the proceeds and-any other cash in any kind of property, real or personal, or part interest therein, located in the United States or abroad, all statutory and other limitations as to thE~ investment of funds, now or hereafter enacted or in force, being waived; to hold income cash uninvested until the next regular payment date, without liability for interest thereon; to pledge, exchange or mortgage real or personal property and to lease the same for terms exceeding five (5) years; to give options for sales, leases and exchanges; to borrow money; to compromise claims; to vote shares of corporate stock, in person or by pro:~y, in favor of or against management proposals; to carry securities in the name of a nominee, including that of a clearing - 3 - corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; and to make division or distribution hereunder either in cash or in kind and to allocate to different shares different kinds of or interests in property and property having different bases for Federal income tax purposes. (C) The Executrix may employ attorneys, accountants, banks and others and may pay them out of the estate as the Executrix deems fit. The Executrix is specifically authorized to retain a professional fiduciary as agent in the administration of the estate and may delegate to such agent any or all of the Executrix's powers hereunder. (D) No bond shall be required of any fiduciary hereunder in any jurisdiction, and no individual fiduciary shall be entitled to compensation. No fiduciary hereunder shall have any liability for any mistake or error of judgment made in good faith. FIFTH: I realize that fiduciaries are given discretion by law to make various elections which affect the income and estate taxes payable by estates, trusts and beneficiaries, as well as the relative shares of beneficiaries, such as taking administration expenses as deductions for either estate or income tax purposes, selecting alternate valuation dates, postponing the payment of taxes, disclaiming any interests - 4 - to which I or my estate may be entitled and redeeming corporate stock. The decisions made by my fiduciary in any of these matters shall be binding upon, and not subject to question by, any affected persons. I rely upon my fiduciary to take into consideration the total income and estate taxes payable by reason of her decisions, including those payable by my survivors, and she is authorized in her discretion, but not required, to make adjustments between income and principal as a result thereof. SIXTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, whether under this Will or otherwise, shall at any time be required to contribute to refund any part thereof. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of May,, 1999. / t ` ~ ~ .~~~~ ( SEAL ) BEATRICE NY I IBS Signed, sealed, published and declared by BEATRICE NYILA.S, the Testatrix above named, as and for her Last Wi11 and. - 5 - Testament in the presence of us who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses hereto. Address: ' --1st ~.~ ~ / S.!, ~ a Address• ~ ~ 3 '~~~ ~ ~ ~ f .~~/;~ s ~' i ~?~3 ~ - 6 - COMMONWEAI~TH__OF PENNSYLI/Z~N1A ) _ - -" -- ss; - COUNTY OF ALLEGHENY ) We, BEATRICE NYILP~S, ~~=iZ[=1- ~`~f ~`~ ~-~.S ~ .; ~ -- /~~~ ~}-/-~~) and =.~"~:~;-,I~f f~,~~~""~I~ the Testatrix, and ~l~~lrl~L.f~~d ~P -'/ / / !~S ! cam!<1t ~ 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 Testatr,~-: 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 expresse°d, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of th.e knowledge of each of them the Testatrix was at that time --- _ _ eighteen years of age or older, of sound mind and un er no constraint or undue influence. ~/} ~.- Beatrice Nyilas ~/ Witne . ~ Wetness tness Subscribed, sworn to and acknowledged before me by Beatrice Nyilas, the Testatrix, and subscribed and sworn to before me by ~.~~~: ~"Yi~~.S ~ ~`~~r~~ ~ ~! ~ ~r ~'+~~~~?T~1L~ , ~~~~ ~~~~; ~,~ witnesses, this anal ,... „ On this the ~~"~ day of May, 1999, before me, a Notary Public, the undersigned officer, personally appeared `THOMAS E. I~LSaN, known to me to be a member of the Bar of the highest court of .said Commonwealth (I.D. #01327) and a subscribing witness to the within instrument', and certified that he was personally present when BEATRICE NYIVAS, whose name is subscribed to the within instrument as Testatrix, MARCELLA E. MARTON, JOHN MARTON, and HAZEL NYILAS; as witnesses, executed. the same, and that said Testatrix acknowledged that she executed the same for the purposes therein contained and that each of the witnesses, in the presence and hearing of the Testatrix, signed the will as witnesses and that to the best of their knowledge, the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint-or undue influence. seal. IN WITNESS WHEREOF, I hereunto set my hand and official °~, 1. ti ~ ;:.^'~.P~ `~ v~-I- \ r ~ 1. `~` No t'a`ry..~`;fPub 1 i c t,; ;_,~ My Commission Expires: ~~, . ~itisbur~~, Ali©ahe~~ Co~nt~ y lr?v C~~s~tisa-~~ ~~ ~~~s Qom. 2f~, ? ~~ ~~~m~~~, ~~~»~€iv~r,~a fkss~ia~i~r+ of ~~~r~~~ COYNE & COYNE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Henry F. Coyne Lisa Marie Coyne John W. Carer Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Dear Madam: 3901 Mazket Sneet Camp Hill, Pennsylvania 17011-4227 November 28, 2008 717-737-0464 Fax:717-737-5161 N C1 G c7 _ ~~ , m n n ~; , . - . 1 < -, a .. , ~_~ . ,. -, ~; , ~ _~ ~ ~ ~a IV ri -~ ' .D _~ Q Re: Estate of Beatrice Nyilas, Deceased No. 21-OS-1022 We represent the Estate of the Late Beatrice Nyilas. Enclosed please find an original and two copies of the Inheritance Tax Retum for this estate. Kindly docket the original and return to this office a "clocked-in" copy with the enclosed stamped envelope. Also enclosed is Estate Check No. 1004 representing the payment of the Inheritance Tax due during the discount period for this Estate. Kindly issue a receipt for payment of the taxes. Lastly, enclosed is Estate Check No. 1005 in the amount of $15.00 which represents the filing fee for this Inheritance Tax Return. Thank you for your assistance. If you have any questions, please contact me. Very truly yours, COYNE & COYNE, P.C. ~-~'~-_ ~` Li Mazie Coyne LMC/amd Enclosures Cc: Betsy Banick Ulman, Executrix