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HomeMy WebLinkAbout02-26-09®C~® ~ ~ ~~~~~ cn ~ ~ o ~o ~~ ~ r ~ in O ~ ~ q UJ .~ ^* ~~ ~ ~ ~ Q ri o ~' ~ ~ CD 4 ! L ,'fi~ ,~~p .{" ~' ~~ i ~ ~~_ k ~ "~- i '~ ~ Y +, k ~ ~ ,j' r ~~ ~._1.. ~ ~<: 1 F t?- ~ 1~[~ ~F s~~i' ~ iC ~ 3 ~: , O D ~ w ~ ~o~ Z ~ D ~ m _ ~ rz Qe D~~ ~ O ~ -D-I ~ --I 1m~ rtZf N ~ v (7 y~1 ~ phi ,. r~ 'ta y . x~xf ~ ~ ~~ ~t } `y~ ~4yY; ~ ~~ ~ ~~~~ ~ ~ ! v r ? ~ t f ~ ~ 4 t. a ~ ~~ ~ ~.. ` ~'`i;` x~:~<: ,~ ~~ ~~ .,, i. r, " t 'red"- -~ ~.~, q ~ ~Y +~ 1, I I i 3~ ~~f~ ~ j`~:Jr d 9 444 i1 i ` g~ ~ ii` ~ hs '~ is ~ r ~-• _~ I V y `# z I ` 9, L ~~ F °°~ ~r ~ 1 ~ t £' '~~ ~' ~! v t ,~ ' JN Y ~I ',i, 4 ~..~ y~ S ~~~ F ;} COYNE & COYNE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Henry F. Coyne Lisa Marie Coyne John W. Carter 3901 Market Street Camp Hill, Pennsylvania 17011-4227 717-737-0464 Fax:717-737-5161 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Dear Madam: February 24, 2009 Re: Estate of Emma K. Meyer, Deceased No. 21-08-0409 We represent the Estate of the Late Emma K. Meyer. Enclosed please find an original and two (2) copies of the Inheritance Tax Return for this Estate. Kindly docket the original and return to this office a "clocked-in" copy with the enclosed envelope. Also enclosed is check no. 4297 in the amount of $15.00 which represents the filing fee for this Return. Thank you for your assistance. If you have any questions, please contact me. Very truly yours, COYNE & COYNE, P.C. ~~ ~ sa Marie Coyne LMC/amd Enclosure C~ ~,,, ~ ~._ .~ Q ~ - S , ~ 7 , . ~ ~ "'c~ ITI i ~m _ f N . _~} CT r C 7 r,-~ Tw ' >~`~~ ; __ ~ ~ _ - ,i .+'~ 15056()51058 REV-1500 EX (06-05) OFFICIAL USE ONLY I'A Department of Revenue Count Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN y. Po Box 28oso1 21 08 0409 Harrisburg, PA 17128-D801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 190-26-6982 ' 04/03/2008 ! 04/1 311 9 1 5 Decedent's Last Name Suffix Decedent's First Name MI __ __ MEYER EMMA ' K (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ;'~` 1. Original Return 2. Supplemental Return 4. Limited Estate _ i 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ._, 3. Remainder Return (date of death prior to 12-13-82) ,,,,,, 5. Federal Estate Tax Return Required ~___ 8. Total Number of Safe Deposit Boxes . ,,. 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIREC~F TO: Name Daytime Telephon~Tjlumber '~ -LISA MARIE COYNE, ESQ. ~~ (717) 737-046x# .a `*~ , 7 ~ _, _~ Firm Name (If Applicable) ~ ~ G a C~TJ .: ; REGI5TERQt=4'1tTkL~SEOI~Y _' .., ._ COYNE & COYNE, P.C. 11 cr, I i First line of address 3901 MARKET STREET `~ --- - ~ __ _ _ _ _ --~ .. Second line of address _ _ D ~ __ _ ~-': -> - _- O City or Post Office State ZIP Code CAMP HILL ! PA 17011-4227 Correspondent's a-mail address: LISA@COYNEANDCOYNE.COM OAfE FILED under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best oT 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. SI , ,OF PERS N RE OJ>I ISLE F R F LING RETURN DATE RESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE - PLEASE USE ORIGINAL FORM ONLY THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Side 1 15056051058 15056051058 15056052059 EMMA Decedent's Name: RECAPITULATION I~EV-1500 EX K MEYER Decedent's Social Security Number 190-26-6982 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. 38,200.96 _._ 6. Jointly Owned Property (Schedule F) ~"~:'m; Separate 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. 38,200.96 9. Funeral Expenses & Administrative Costs (Schedule H) .......... ........ .. 9. I 18,302.29 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ........ .. 10. ' 205.26 ', 11. Total Deductions (total Lines 9 & 10) ........................ ........ .. 11. ' 18,507.55 12. Net Value of Estate (Line 8 minus Line 11) ................... ........ .. 12. ' 19,693.41 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............. ........ .. 13. 1,230.84 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... . ~ _ . _ ,... ,,, ..., .... ... . .. 14. . . 18,462.57 ... ........... .. ..~, ~..., . ,..........v_. , .. ,.,..,..,. 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 .0 ', 16. ', I 17. Amount of Line 14 taxable ', __ . at sibling rate X .12 I 17. 18. Amount of Line 14 taxable 18 462 57 ' 2 769.39 , . at collateral rate X .15 18. , 19. TAX DUE .............................................. ........ .. 19. ' 2,769.39 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 1-- 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: EM_MA _ STREET ADDRESS 5225 Wilson Lane, --- CITY Mechanicsburg K MEYER 229 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit __. B. Prior Payments _ 26,000.00 C. Discount 138.47 3. InteresUPenalty if applicable D. Interest E. Penalty Flle Number _ 21 08. 0409 DECEDENT'S SOCIAL SECURITY NUMBER 190-26-6982 STATE PA Total Credits (A + B + C) (2) - Total InterestlPenalty (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) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ZIP 17055 (1) 2,769.39 26,138.47 0.00 23,369.08 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 :................................................................................... ...... ^ 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? ................................................................ ...... - If death occurred after December 12, 1982, did decedent transfer property within one year of death 2 . 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? ........ ...... ^ ^K 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contair~s 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)]. 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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OFPENMSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDEIVT ESTATE OF FILE NUMBER MEYER, EMMA K. 21 - 2008 - 0409 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. VALUE AT DATE OF DEATH 35,026.39 2,915.25 259.32 TOTAL (Also enter on Line 5, Recapitulation) ~ 38,200.96 REV-'1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER MEYER, Emma K. 21-08-0409 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY IN(:LUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACHACDPYOFTHEDEEDFDRREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IFAPPLICABLEI TAXABLE VALUE ~• ING -- ROTH IRA Valued at $6,492.33 Per attached Statement. Separate Billing Requested to Beneficiaries of the IRA as listed below. p 2. ING--Variable Annuity. Valued at $149,212.92 Per attached Statement. Separate Billing Requested to Beneficiaries of Annuity as listed below. p 3. Evergreen Investments. Valued at $48,132, 90 Per attached Statement. Separate Billing Requested to Beneficiaries of Fund as listed below. p i 25~ to Elizabeth Vanek (NIECE) 1920 Walnut Bottom Rd. Carlisle, PA 17015 25~ to Kathleen Russell (NIECE) 243 West Ridge Street Carlisle, PA 17013 25~ to Patricia Ross (NIECE) 170 Amy Drive Carlisle, PA 17013 12.5 to St. Patrick Catholic Church (Cemetary Fund) 152 Pomfret Street Carlisle, PA 17013 12.5 i.o St. Patrick Catholic Church (Misson Fund) 152 Pomfret Street Carlisle, PA 17013 TOTAL (Also enter on line 7 Recapitulation) $ I 0.00 (If more space is needed, insert additional sheets of the same size) . ~ ~ FIN_~,~CiAL SERVICES LLP Simpson Ferry Road, Mechanicsburg, PA 1700 7) 790-909 (800} 373-5452 Fax (717) 790-9268 May 5, 2008 Coyne & Coyne, P.C. Attn: Lisa Coyne 3901 Market Street Camp Hill; PA 17011-4227 RE: Enuna Meyer To Whom It May Concern: The following is a breakdown of the accounts Emma Meyer had through us. Company Account Type ING Funds (mutual fund) ROTH IRA ING (variable annuity) Non-Qualified Evergreen Investments (mutual fund) Non-Qualified - TOD The beneficiary information for all the accounts is the same. Beneficiary Percentage Elizabeth Vanek 25 Patricia Ross 25 Kathleen Russell 25 St. Patrick's Church in Carlisle -Cemetery 12.5 St. Patrick's Church in Carlisle -Mission 12.5 If you need any further inforniation, please don't hesitate to contact me. 1 espectfully, I~ ~~ Patricia Peske, Office Mgr. Account Number 9941282424 C014566-OY 1009358882 Value as of April 3rd, 2008 $ 6,492.33 $ 149,212.92 $ 48,132.90 John R. lice/er, CFP"' Senior Partner Finmaeicrl adviser Dale E. Donner, RFP ~~/araaging Pcn~tner Financial Adviser Daniel J. Fuller Financial Adviser Securi[ies and In~csmte , Ad~: s;:[~.- jzrcices otierzd thre:,i~n H. Br":.Inc. \Izmber FINR.a. SIPC Cer[ain individuals are registerzd reeres.n:arires ;, H. L'ec. Ltc_ e~ Lich is ~.:na;nlia:cd x;tn Keeier Z Danr,tr Fu:ancial Send~~~ t i o SCHEDULE H ' ` FUNERAL DCPENSES & COMMONWEALTH OF PEIJNSYLVANIA ADIYIIN'S I I~~ ~~ INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MEYER, EMMA K. Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER A, - -- FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home 2. Reception 3. i Headstone and Engraving 4. Honorarium B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Elizabeth K. Vanek Social Security Number(s) / EIN Number of Personal Representative(s): XXX-XX-0087 Street Address 1920 Walnut Bottom Rd. 2. 3. 4. 5. 6. City Carlisle State PA Zip 17015 Year(s) Commission paid 2009 Attorney's Fees Coyne & Coyne, P.C. 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 Probate Fees Cumberland County Register of Wills Accountant's Fees Tax Return Preparer's Fees 7. Other Administrative Costs 1 Filing Fee for Inheritance Tax Return I 2 Postage Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation} FILE NUMBER 21 - 2008 - 0409 AMOUNT 2,651.91 500.00 500.00 500.00 6,000.00 6,000.00 99.00 15.00 42.00 1,994.38 18,302.29 . i COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MEYER, Elv1MA K. 3 ~ Cumberland Law Journal 4 Patriot News 5 I Uncleared Checks 6 Reserves 7 Executrix's Mileage @ $.585/mile Sdiedule H Funeral F~errses & Adminisfiativle Casts c~r>tinued Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TAX REl"URN RESIDENT DECEDEIJT ESTATE OF MEYER, EMMA K. FILE NUMBER 21 - 2008 - 0409 Include unreimbursed medical expenses. REV•1513 EX+ (9.00) ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX F:ETURN RESIDENT DECEDENT ESTATE OF MEYER, EMMA K. - - -- - -I -. _ _ ----- -- --- NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I~ I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Kathleen Russell 2 ~ Patricia Ross 3 Elizabeth & Kent Vaneck FILE NUMBER 21 - 2008 - 0409 RELATIONSHIP TO AMOUNT OR SHARE DECEDENT OF ESTATE Niece Niece Niece & Nephew -in-law Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ~B. CHARITABL.E AND GOVERNMENTAL DISTRIBUTIONS 1. ICI St. Patrick Catholic Church-- This represents 1/4 of the net taxable probate estate. It does not 1,230.84 include the non-probate portion of the estate as refected on Schedule G of this Return. TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SH 1230.84 1230.84 3/4 of Reisdual Estate 1,230.84 REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA No . 2008- 00409 Estate Of: EMMA KMEYER CERTIFICATE OF GRANT OF LETTERS PA No . 2 ~ - 08- 0409 (First, Middle, Lastl Late Of: LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security I~To: 790-26-6982 WHEREAS, on the 10th day of April 2008 an instrument dated November 14tr! 2003 was admitted to probate as the last will of EMMA K MEYER (First, Middle, Lastl late of LOWER ALLEN TOWNSH/P, CUMBERLAND County, who died on t:he 3rd day of April 2008 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE;, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: ELIZABETH K VANEK who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appear~r of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 70th day of April 2008. * *NOZ'E* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) c~ o -~ -,., _~ '~~!.~~~ i~ ~. ~- ;:' U"i 1r ~....) ~' J 'l_J ~ _~ -{ ~MM~ ~i. M~~~J~ r-.a -' ~.,, ~:..: , ~:_ 7 ..,~ __'~ ~-,T %":7 u ~ ~ _~ X17 ~ ~ t~r'1 ~ ~::r';i + f > .,T.~ t(3 I, EMMA K. MEYER, of the Township of Upper Allen, County of Cumberland, and Commonwealth of Pennsylvania, declare this to be my Last Will and revoke any will or codicil ( previously made by me. ITEM 1: Upon by demise, I direct there be no viewing of my body; a Burial Nlass be 'recited in St. Patrick Church, Carlisle; my funeral and burial be administered by Ewing Brothers Funeral IIome, (30 S. Hanover Street, Carlisle, Pennsylvania; and my body be buried in a plot, which I presently own in St. Patrick Cemetery, Carlisle, Pennsylvania. ITEM 2: I direct that all my just debts and funeral expenses be paid as soon as practical ..J ,:~ ...~ \{ .'h,~_ r~; ~.i .~ ~~'i ;~ , .','~ a~ w x r~ 5 ~~ w after ~my death. ITEM 3: I direct that all taxes and interest and penalties thereon that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my Estate. IT}t;;M ~! I give, devise and bequeath, in equal shares, to iriy nieces, PAT'RICIA. ROSS, of 659 Ilamilton Street, Carlisle, Pennsylva~7ia; ELIZABETH ANN VANEh, of Carlisle, Pennsylvania; and KATI=ILEEN RUSSELL, of 243 North Ridge Street, Carlisle, Pennsylvania, any interest which I may have ;in the Viola Lode Claim, located in Black Hornet Mining District, Ada County, Idaho. This interest is traced through my late Father, ROBERT T. MEYER. ITEM 5: I bequeath one-quarter (1/4) of my estate to each of the following beneficiaries: Page 1 of S A. To St. Patrick Roman Catholic Church, Carlisle, Pennsylvania. I further direct that this portion of my estate be divided equally between cost of upkeep of the Shrine Church on Pomfret Street, as well as the cost of upkeep of the Parish Cemetery. B. To my niece, KATHLEEN RUSSELL, of 243 North Ridge Street, Carlisle, Pennsylvania, or if she predeceases me, then I bequeath the sum of One Thousand Dollars ($1,000.00) of said bequest to her son, WILLIAM RUSSELL, and the balance of the said bequest, in equal shares, to n~iy surviving nieces, PATRICIA ROSS and ELIZABETH ANN VANEK., or to the survivor of them. C. To my niece, PATRICIA ROSS, of 659 Hamilton Street, Carlisle, Pennsylvania, or if she predeceases me, then I bequeath the sum of One Thousand Dollars ($1,000.00) of said bequest to her daughter, VICKI ROSS, and the balance of said bequest, in equal shares, to my surviving nieces, KATHLEEN RUSSELL and ELIZABETH ANN VAhIEh or the survivor of them. :; ._r ~:_; ~.. ,~- :J ,,; i; ~., `';:~ ~ w ,~ ~, D. To my niece, ELIZABETH ANN VANEK and KENT VANEK., her husband of Carlisle, Pennsylvania, or to the survivor of them. In the event, ELIZABETH ANN VANEK and/or KENT VANEK, predecease me or die on or before the date of my death, I direct their share shall be placed in Trust for the benefit of their children, including hereafter bona. >;'1:*~N;t 6: I gig=e, deY=ise and bequeath all the rest, residue and remainder of my estate of every nature and wheresoever situate, together with insurance thereon, to my .aforementioned niece, ELIZABETH ANN VANEK and/or KENT VAN]3K, her husband, or the survivor of them. In the event neithe;r of them survive rne, I direct that the residue of my estate is devised and bequeath to LISA MARIE P~lge 2 of S ! COYNl~, ESQUIltE, of 3901 Market Street, Camp Hill, Pemisylvania, to be held in. Trust for the Vanek children, including after born, under the terms and conditions set forth hereafter in Item 7. ITEM 7: Should any beneficiary entitled. to a share of my estate not have attained the age -~i ,; _•~ ' ` - ~ ~~+:: W ~.~ rya `,;~ '-~ Y ~l` ~~~; ~`~ ' 1 %. w of twenty-five (25). years at the time of distribution to him or her, I devise and bequeath the share of such beneficiary to LISA MARIE COYNE, ESQUIRE; of 3901 Market Sheet, Camp Hill, Pennsylvania, as Trustf:e, to be held in separate trusts, to hold, manage, invest and reinvest the share so received, in accumulation of income thereon, and to use and al~~ply the income and principal, or so much thereof as, in Trustee discretion, may be necessary or appropriate for such beneficiary's maintenance, support, and education (including college education, both graduate and undergraduate) without regard to his or her parents' ability to provide for such maintenance, support or education, or to make payment for these purposes, without further responsibility, to such beneficiary's parents or to any person taking care of such beneficiary. Any principal or income not so applied shall be distributed to such beneficiary absohrtely when he or she attains the age of tv,~enty-five (25) years. If he or she dies before attaining the age twenty-five (25), the Trust shall terminate and such share shall be distributed to his or her personal representative. '~ ITEM 8: I direct that in lieu of flowers, my Executor request donations be made to the Care Assurance Endowment Fund at Bethany Vill~sge. ITEM 9: Until distributed, no gift or beneficial. interest shall be subject: to anticipation or voluntary or invohrntary alienation. ITE1VI10: I appoint my niece, ELI7ABETEI ANN VANEK of Carlisle, Pennsylvania, Executrix of this my Last Will. Should my niece, ELIZABETH ANN VANEK, predecease me, fail to Page 3 of 5 qualify or cease to act for any reason as my Executrix, I appoint LISA MfiRIE COYNE, alternate Executrix of this my Last Will. ITEM 11: I direct that my personal representatives, trustees or their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ff ~~~., day of ~ l ~ri`t''~~ ~ t-~'~r!~~'~ , 2003. is ~ 'r i l EMMA K. MEYER Signed, sealed, published and declared by the above-named Testatrix. as and for her Last Will and 'T'estament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ,~ ,1. ~ r ;_ ~:~ r~ residing at ,~ ~ ~ ' .~ ~ ~ .a ' ,y ~(" ~t.ut..~. ~~ ~ l .~~..._..~.~. residing at ~ ~;~ ~ ~':c.~ix_..~. ~r...L~~~ c.;..,;~~r_(~.,,~ .._r% Page 4 of 5 COMMONWEALTH Or PENNS~r"LVANIA ) ss: COUI`dTY OP CUMBERLAND ) We, EMMA IC. MEYER, ;' -~, f~~ ~' ;- ~'_'~t~ and ,,~;~1.~_ ~~~~, ...~ _-- ~~ ., ,r ~:.. ~~"r..%,} ~~~d~% 1 ' ~`t `~' ~"~'~~ _, 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 undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose therein expressed, and that each of tine witnesses, in the presence and hearing of the Testatrix, signed the will as witness and that to the best of his or her knowledge, the Testatrix was at the time eighteen (1~} years or older, of sound mind and under no constraint or undue influence. ~. _~. ,.., ~ j i - - - ;~-r= .EMMA-I~. NIE YER ~' Winless , ,- . ~ / ~. c.ri' r /. __ Witness ~~.1 ~ubscribecl, svrorn anti acknowledged beforc me ,;--f cc +'~__~ r' ". ? _ ~ r~!-_~_~-_ b} T'MMIL I~. METER, the Testahi.x, and subscribed and sworn to before me by _ ; _~_7 ~ ~ ~ +~ ~ ~~ and _~~=~~Ja,.; ~r_ .~.~-~.' ,the witnesses, this t' ~~_~'~_ day of _,,i",.,''~: + ~ _~ v + '~., -- - - -- ' 2003. r,..--- ~- ~~~ ~.. ~~~ _~~ Notary Public { ~- ` `~~ (5EAL)~ ~~ ~' r '` 9 i~d+.~lu t ~~ -~ / erg p I d e `J Of 5 ~ri~ a ~7~~ »~j~rlt S ' 3 Rio + J~ f~ +1~ p:.t -~ ~wnS.,,' &'. r.l F"..s Ek .a.:_i£§ ,Y'~"__.:1= 'P_.