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HomeMy WebLinkAbout03-12-09C 15[]5607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes ~ County Code Year File Number Po Box.zsoso~ INHERITANCE TAX RETURN 2 1 0 8 1 2 4 3 Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 202 36 5629 06 26 2008 10 14 1946 Decedent's Last Name MILLHOUSE (If Applicable) Enter Surviving Spouse's Information Below Suffix Decedent's First Name JANET Spouse's Last Name Suffix Spouse's First Name MILLHOUSE, SR. WENDELL 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 4. Limited Estate X ' 6 Decedent Died Testate - - (Attach Copy of Will) 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) j ~ Decedent iVlaintained a Living Trust U~ (Attach Copy of Trust) 3. Remainder Return (date of death prior to 12-13-82) '~ 5. Federal Estate Tax Return Required MI M MI E 8. Total Number of Safe Deposit Boxes I 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) i __ between 12-31-91 and i-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 JERRY A. WEIGLE ESQUIRE 717 532 7388 Firm Name (If Applicable) WEIGLE & ASSOCIATES, P.C. First line of address 126 EAST KING STREET Second line of address City or Post Office State ZIP Code SHIPPENSBURG PA 17257 Correspondent's a-mail address: `~ ~F Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, It is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNA,T,UR~ OF PERS RES ONSIBLE FOR7F.I,LI~NG RET R DATE ~~~ ~ ~ ~~~!D/~ i Wendell E. Millhouse Sr. ~ - 7~'-- ~~ 626 Wal~xGt~Bottom Road, Shippenst~urg, P/J~ 17257 SIGNP.TUR F P P R 0 ER AN REPRE NT I DATE __ ~ J rry A. Weigle Esquire `2 - 2 7-~'' ADDRESS 126 East King Street, Shippensburg, P 17257 Side 1 ~„ 155627120 151756i7712~ 1505607220 REV-1500 EX Decedent's Social Security Number oecedert'sName. Janet M. Miilhouse 2 0 2 3 6 5 6 2 9 RECAPITULATION 1. Peal 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. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ......... .... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 6 , 8 1 5 3 9 (Schedule G) ~ Separate Billing Requested ......... .... 7, 8. Total Gross Assets (total Lines 1-7) .............................___..........................._.. .... 8. 6, 8 1 5 3 9 - - 9,876.01 9. Funeral Expenses & Administrative Costs (Schedule H) .................................. .... 9. 1,167.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ......................... ....... 10. 11,043.01 11. Total Deductions (total Lines 9 & 10) .............................._............................__ .... 11. -4,227.62 12. Net Value of Estate (Line 8 minus Line 11) ..............................__................,.... ...... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ......................................... ..... 13. 14. Net Vatue Subject to Tax (tine 12 minus Line 13) ............. ................................ . 14. -4,227.62 - __ ~ TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICAB LE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 15. 0 0 0 (a)(1.2) X .00 16. Amount of Line 14 taxable 0 0 0 16. 0 0 0 at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17. 0 0 0 at sibling rate X .12 18. Amount of Line 14 taxable 0 0 0 18. 0 0 0 at collateral rate X .15 19 0.00 19. Tax Due ............................................................................. ................................ . .. 20. FILL IN THE OVAL 1F YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15Q56Q722Q 150567220 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-1243 DECEDENT'S NAME Janet M. Millhouse ___ ---------- -- STREET ADDRESS 626 Walnut Bottom Road .CITY STATE 'ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 Total Credits (A + B + C) (2) 0.0 0 3. InterestlPena!ty if applicable p. Interest E. Penalty Total Interest/Penatty (D + E) (3) 4. If Line 2 is greater than tine 1 + Line 3, enter the difference. This is theOVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund _ l - -- 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) 0.0 0 A,. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (56) Q , ~ 0 Make Check Payable to: REGISTER OF WILLS, AGE,'VT 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 ..............................._............................._............................._................ 'J ~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?......... j l xl 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)j. The statutedoes 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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1510 EX+ (6-98) ~. SCl~lEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMtAONWEAtTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Millhouse, Janet M. 21-08-1243 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 D CRIPTION F PROPER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 1 Prudential Bank and Trust -IRA pension 6,815.39 100.000 0.00 6,815.39 account. Beneficiary -decedent's estate TOTAL (Also enter on Line 7, Recapitulation) I 6,815.39 (If more space is needed, additional pages or the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+(12.99) COMMONWEALTH OF PENNSYLVANIA INHER4TANCE TAX RETURN RESIDENT DECEDENT S~HEDI~LE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF ~ F1LE NUMBER Millhouse, Janet M. 21-08-1243 Debts of decedent must be reported on Schedule I. lTEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Weigle 8~ Associates, P.C. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Wendell E. Millhouse, Sr. Street Address 626 Walnut Bottom Road city Shippensburg state PA zip 17257 Relationship of Claimant to Decedent SpOUSe a. ~ Probate Fees Register of Wills, Cumberland County 5,352.26 750.00 3,500.00 79.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 194.75 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 9,876.01 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H {Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Millhouse, Janet M. I 21-08-1243 ITEM NUMBER DESCRIPTION Funeral Expenses 1 Fogelsanger-Bricker Funeral Home Other Administrative Costs 2 Cumberland Law Journal -advertising Letters Testamentary 3 News Chronicle -advertising Letters Testamentary 4 Register of Wilis, Cumberland County -filing PA Inheritance Tax Return H-A Subtotal H-67 Subtotal AMOUNT 5,352.26 5,352.26 75.00 104.75 15.00 194.75 Copyright (c) 2042 form software on'y The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev1512 EX+(8.98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Millhouse, Janet M. I 21-08-1243 Include unreimbursed medical expenses. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form FA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (g-00) y, SCHEDULE ~! COM N~ERTANCETAXRET~RNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF I FILE NUMBER Millhouse, Janet M. 21-08-1243 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include.outright spousal and transfers dlstributlons , under Sec. 9116{a)(1.2)] 1. Wendell E. Millhouse Sr. Spouse 626 Walnut Bottom Road Shippensburg, PA 17257 Not relevant as estate is insolven . Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r 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 U.UU Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 6-98) II _ I } E =_n -.L ~,~s ~ ~ ..,~.;~-, =s~ 2/10/2009 0 2 5 5 4 0 ~ ~ ?80 T RU~i3'JLL STREET, HO5T ~~,-T-o~n. cT osio3 z~ 6,838.97 ~ i Six Thousand Eight Hundred Thirty Eight Dollars And Ninety Seven Cents' ~'~_"'_~ =,'s`.J i=~~Y TO I FIE O~ie`~E~-' OF ESTATE OF JANET M MILLHOUSE CLOSE ACCT 20113114 11'0 2 5 5 14 011' ~:0 L L 9 7 5 2 2 b~: L00000 3 211' ~ L~rude~~-~~1 `~'.-..~~-`&EP'S OHE~,~C _ ~RS~®~~~r c~PY '~~~~ -~ _..__ rug SIGNATURE 025540 Date: 2/10/2009 Amount: $6,838.97 Written Amount: Six Thousand Eight Hundred Thirty Eight Dollars And Ninety Seven Cents Pay to: ESTATE OF JANET M MILLHOUSE Memo: CLOSE ACCT 20113114 WEIGLE & ASSOCIATES P.C 126 EAST KING ST SHIPPENSBURG PA 17257 ~,, - - - Prudential Bank & Trust, F.S.B. PO BOX 5310, SCRANTON, PA 18505-5310 Tel 888 244-6295 JANET M MILLHOUSE 626 WALNUT BOTTOM RD SHIPPENSBURG PA 17257 PAGE: 1 ACCOUNT: 20113114 12/31/2008 104 ---------------------------------------- Effective October 1, 2008, the annual fee on statement savings IRA accounts was significantly lowered. The new annual fee schedule is $25 for account balances less than $10,000 and no fee for account balances $10,000 or more. Effective March 2, 2009, your statement savings IRA will change from a flat interest rate and annual percentage yield crediting structure, where everyone gets the same rates regardless of account balance, to a four- tiered interest rate and annual percentage yield crediting structure. With the tiered structure, accounts with larger balances will receive higher rates. Your account will remain a variable rate account where the interest rate and annual percentage yield may change daily. The interest rate and annual percentage yield paid on the entire balance in your account will be based on the daily balance requirements as follows: Tier 1 - less than $1,000, Tier 2 - $1,000 to $4,999.99, Tier 3 - $5,000.00 to $9,999.99 and Tier 4 - $10,000.00 and over. NON-PESP SAV IRA ACCOUNT 20113114 --------------- - DESCRIPTION DEBITS CREDITS DATE BALANCE BALANCE LAST STATEMENT ............................... 12/31/07 6,769.51 INTEREST 11.51 01/31/08 6,781.02 INTEREST 8.64 02/29/08 6,789.66 INTEREST 8.66 03/31/08 6,798.32 INTEREST 8.39 04/30/08 6,806.71 INTEREST 8.68 05/31/08 6,815.39 INTEREST 8.31 06/30/08 6,823.70 INTEREST 5.80 07/31/08 6,829.50 INTEREST 5.80 08/31/08 6,835.30 INTEREST 5.62 09/30/08 6,840.92 INTEREST 5.81 10/31/08 6,846.73 INTEREST 5.63 11/30/08 6,852.36 SERVICE CHARGE 25.00 12/01/08 6,827.36 INTEREST 5.80 12/31/08 6,833.16 BALANCE THIS STATEMENT ................. .............. 12/31/08 6,833.16 TOTAL CREDITS (12) 88.65 TOTAL DEBITS (1) 25.00 *** C O N T I N U E D _ PAGE: 2 ^=' ~ - - -,-i ACCOUNT: 20/13114 12/31/2008 Prudeutial rani; & Trust, f.S.E~. PO BOX 5310, SCRANTON, PA 18505-5310 Tel 888 244-6295 JANET M MILLHOUSE NON-PESP SAV IRA ACCOUNT 20113114 - - - - - - - - - - I N T E R E S T - - - - - - - - - - AVERAGE LEDGER BALANCE: 6,813.74 INTEREST EARNED: 88.65 INTEREST PAID THIS PERIOD: 88.65 DAYS IN PERIOD: 366 INTEREST PAID 2008: 88.65 ANNUAL PERCENTAGE YIELD EARNED: 1.31% DATE RATE DATE RATE DATE......RATE DATE......RATE DATE...... RATE ...... ...... 01/01 2.000Oo 02/07 1.5000% 06/30 1.000Oo - - - ITEMIZATION OF SERVICE CHARGE PAID THIS PERIOD - - - TOTAL CHARGE FOR SERVICE CHARGE: 25.00 LAST WILL AND TESTAiti1ED1T I, JANET M. MILLHOUSE, of 626 Walnut Bottom Road, Shippensburg, Southampton Township, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my just debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give, devise and bequeath all my estate, real, personal and mixed, whatsoever and wheresoever situate, to my beloved husband, WENDELL E. MILLHOUSE, SR., absolutely. THIRD. In the event my said husband should predecease me or is not living on the sixtieth (60th) day following my death, I then give, devise and bequeath my said estate in equal shares as follows: A. ONE SHARE to my daughter, TONYA S. MILLHOUSE; and B. ONE SHARE to my son, WENDELL E. MILLHOUSE, JR. In the further event that either of my said children should predecease me or is not living on the sixtieth (60th) day following my death, leaving issue who survive me, I then give, devise and bequeath said deceased child's share to his or her issue, on a per stirpes distribution basis. FOURTH. In the event that both my said children should predecease me or are not living on the sixtieth (60th) day following my death, and said children should . -~ ~,' { C-- '~' - ~;~- ! ~/,~% r.i~,G/.:C G~'- (SEAL) die without issue who survive me, I then give, devise and bequeath my estate, in four equal shares, as follows: A. ONE SHARE to my brother, RAY E. GORDON; B. ONE SHARE to my brother, HAROLD W. GORDON; C. ONE SHARE to my sister, NANCY L. MILLER; and D. ONE SHARE to my husband's brother, ROSS E. PETERSON, JR. FIFTH. In the event that any beneficiary of this my Last Will and Testament is under the age of twenty-four (24) years, I then give and bequeath said beneficiary's share to and appoint as Trustee of any property which passes under this Will or otherwise, ORRSTOWN BANK, AS TRUSTEE, NEVERTHELESS, to invest and re-invest the same until the said beneficiary reaches the age of twenty-four (24) years, with the following powers in addition to those presently given by Iaw: A. The power to expend the income towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; B. The power to expend the principal, within the discretion of the said Trustee, if the income is insufficient, towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; C. The power to sell any and all real estate, within the discretion of the said Trustee; D. The power and obligation to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age of twenty-four (24) years, without the necessity of a formal adjudication of the Trustee's Account in the Court of Common Pleas of Cumberland County, upon the receipt of a good and valid release; I) E. The principal of the Trust and the income therefrom shall be free from the debts, liabilities, and engagements of those beneficially interested / J h ,~ ,~ l .~,~ ~',~ I'~ ,~~ ''; .1'.1 ~'~ ~.~:~ .. ~ SEAL ( ) .,,,~ _ ,j r ~ -2- therein, and shall not be subject to assignment by him or her, nor to attachment or execution under any legal, equitable or other process for the enforcement of judgments or claims of any sort against them, either individually or collectively. SIXTH. I nominate, constitute and appoint my brother and his wife, RAY E. GORDON and SARAH V. GORDON, or the survivor thereof, as the Guardians of my minor child or children, if such be convenient to them, both financially and physically. SEVENTH. I nominate, constitute and appoint my husband, WENDELL E. MILLHOUSE, SR., to be the Executor of this my Last Will and Testament; if he be unable to fulfill the duties of Executor, I then nominate, constitute and appoint my brother, RAY E. GORDON, to be the Executor of this my Last Will and Testament. EIGHTH. I direct that neither my personal representatives nor Trustees shall be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, JANET M. MILLHOUSE, have hereunto set my hand and seal to this my Last Will and Testament, written on three pages, the first two pages signed -~ for identification only, this ~~ day of ~'~'~'-`~ , 1991. ~,.L~ "~ r r_' -" 1 / ~~~/f !~' ,r' E,~~;L~rC,cr,~% ( SEAL ) ~' ~ -3- This instrument was by the Testatrix, JANET M. MILLHOUSE, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in her presence and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. '~~. ~t COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, JANET M. MILLHOUSE, the Testatrix whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. cr Sworn or affirmed to and acknowledged before me by JANET M. MILLHOUSE, the Testatrix, this,'3;~a-~ day of ~~,~;~~ 1991. r^- ~.. ~:d l Nota~iaf Seal David P. Perkins, Notary Public Shippensburg eoro, Cumberland Courriy My Commission Expires Oct. 28, 1993 ~.hember, Pennsylvania Association of Notaries COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND ~~~ ~~ .~ We , ~,, v '~ and _ , the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw JANET M. MILLHOUSE, sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn or affir ed to a subscribed before me by ~~ • .~-~ivv~sv~ and /• '~. witnesses, this~s day of ~ t~ 1991. Nota~al Seal David P. Perkins, Notary Public Shippensburg Baro, Cumberland Courrty ~fy Commission Expires CCt. 28, 7993 Member, Pennsylvania Association of Notaries