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HomeMy WebLinkAbout05-12-09 (2)15D56D7120 REV-1500 ~ (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2sosol Harrisburg, PA 1712s-0601 21 0 8 12 8 4 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 12 20 2008 04 18 1913 Decedent's Last Name Suffix Decedent's First Name MI RUPP ROMAYNE I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Return ~ 2. Supplemental Return ~] 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise ~] 5. Federal Estate Tax Return Required (date of death after 12-1282) g Decedent Died Testate ~ (Attach Copy of Will) ~ Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D. BOGAR 717 737 8761 Frrm Name (If Applicable) BOGAR & HIPP LAW OFFICES First line of address ONE WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN State ZIP Code PA 17011 u~1• _ ~•:~ :, -; __:~ :.; ,. --~ 7 ,I :~ ++l ." ~ CorrespondenYse-mailaddress: jbogar@bogarlaw.com Under penalties of perjury, 1 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. ADDRESS 2606 OF Allan D. Circle, Mount Joy, PA 17552 OTHER THAN REPRESENTATIVE James D. Bogar One West Main-Street, Shiremanstown, PA 17011 DATE Side 1 15056071 0 J 1505607220 REV-1500 EX Decedents Name: R O 111 a ~/ n e i. Rupp Decedent's Social Security Number RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... ... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. .. 2. 8, 9 2 0. 9 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. 8 8 , 5 4 9 . 3 4 6. Jointly C+wned Property (Schedule F) ~ 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) ..................................................................... .. g. 9 7, 4 7 0. 2 6 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... ... 9. 2 9 , 8 4 5 . 9 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 11. Total Deductions (total Lines 9 8~ 10) ................................................................... ... 11. 2 9 , 8 4 5 . 9 0 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. 6 7 , 6 2 4 . 3 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... .. 13. 1 , 0 0 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) .............................................. ... 14. 6 6 , 6 2 4 . 3 6 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 .00 0 . 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 6 6, 6 2 4. 3 6 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 19. Tax Due .................................................... ................................................................ . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 2,998.10 0.00 0.00 2,998.10 Side 2 1505607220 15056D722D REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-1284 DECEDENT'S NAME Romayne I. Rupp STREET ADDRESS 222 Messiah Circle CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p. Interest E. Penalty 2,676.15 140.85 Total Credits (A + B + C) (1) 2,998.10 (2) 2,817.00 Total InteresUPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. q. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (3) (4) (5) 181.10 (5A) t5B) 181.10 ~, r_.s ..fir, x.~.__ ,:.~,._.-.~~~ ~..~~s_ ~.. .~~a_._.._~._.,,~, ~ .,,~ ~_ ~`. 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? ....................................................................................................................... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ~~..~ Esc ., .. „~f.~s. _..~~r_EY ~ . _W,_._~t~ ~. ~ a . _,~_ _~.. ~~ti~,~ ,,. . 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)]. 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-1503 EX+ (6.91i) SCHEDULE B STOCKS ~ BONDS COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Rupp, Romayne I. 21-08-1284 All property jointlyowned with right of wrvivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 PNC Investments -Account No. 7224-3841; 932.1760 9.57 8,920.92 shares of Blackrock Multi State Municipal Series Trust PA Muni Bond Fund Class A TOTAL (Also enter on Line 2, Recapitulation) 8,920.92 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) PNC INVESTMENTS Member FINRA and SIPC Januaryl2, 2009 James D Bogar Attorney-at-Law One West Main Street Shiremanstown, Pennsylvania 17011 RE: The Estate of Romayne I Rupp Social Security No. 192-30-1092 Date of Death: 12/20/2008 Date of Death Valuation Dear Mr. Bogar: The date of death value of securities held by Romayne I Rupp in her PNC Investments Account #7224-3841 is as follows: 932.1760 shares of Blackrock Multi State Municipal Series Trust PA Muni Bond Fund Class A @ $ 9.57 per share. In order to liquidate the account, we must move all securities into an estate account. Please have the executor fill out and sign the attached paperwork where indicated. Once the funds have moved to the estate account they will be liquidated, and a check for the proceeds will be sent to the address specified on the account application. Please do not hesitate to contact me if I can provide further information. Sincerely, ~j. Charles E Little, CFP Vice President Senior Financial Consultant Enclosures The information contained herein has been obtained from sources we believe to be reliable but do not guarantee it to be accurate, correct, complete or timely, and shall not be responsible for the results obtained from its use. PNC Investments LLC Member of The PNC Financial Services Group Two East Main Street Mechanicsburg Pennsylvania 17055 www.pnc.com •MapLose Value Important Investorlnforrtfation:5ecurities and brokerage services are provided by PNC Investments LLC, member FINRA and SIPC. •No Bank Guarantee annuities and other insurance products are offered by PNC Insurance Services LLC, a licensed insurance agency. COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8t MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Rupp, Romayne I. 21-08-1284 Include the proceeds of Idigalion and the date the proceeds were received by the estate. All property Jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Bank of America -Certificate of Deposit No. 1114983; date of death balance 15,753.17 $15,747.79; accreud interest $5.38 2 DRX Distribution Management -Bethlehem Steele Settlement 13.13 3 PNC Bank, N.A. -Checking Account No. 5070202467; date of death balance 8,976.82 $8,976.17; accrued interest $0.65 4 PNC Bank, N.A. -Savings Account No. 5004884053; date of death balance 27,248.87 $27,215.18; accrued interest $33.69 5 PNC Bank , N.A. -Certificate of Deposit No. 11020047638; date of death balance 10.094.63 $10,094.63; accrued interest $0.00 6 Sovereign Bank -Certificate of Deposit No. 1685312959; date of death balance 12,965.43 $12,540; accrued interest $425.43 7 UBS Financial Services, Inc. -Account No. 1 R 01284 T1 -Balance per attached 11,418.40 statement as provided. 8 Personal Property -The Decedent had no personal property of any value. Decedent 0.00 had spent several years in a nursing home facility prior to her death. 9 Erie Insurance -Refund of renters insurance premium 34.00 10 Genworth Life Insurance Co. -Refund of Long Term Care Premium 1,260.00 11 Highmark -Premium refund 216.69 12 Malpezzi Funeral Home -Refund of overpayment on account of funeral bill 66.23 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 88,549.34 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rav-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA continued INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Rupp, Romayne I. 21-08-1284 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) BankofAmerica ~~ 5701 Horatio Street Utica, NY 13502 February 4, 2009 James D Bogar One West Main St Shiremanstown, PA 17011 RE: Reference #:0012009000831 Estate of: Romayne I Rupp [Date of Death-12/20/08] Below find financial information requested on accounts held in the name of the above-captioned decedent as of date of death: ccount Number: **********4983 CD Date of Death Balance: $15,747.79 ccrued Interest: 5.38 tatus: Opened 11/19/02 Closed 1/9/09 itle: Romayne I Rupp Comments: No Safe Deposit Box found. Please note additional requests for information not related to date of death values or to close accounts should be directed to Bank of America Sales and Service Support at Bank of America Legal Correspondence R.S. & S. Center FL1-300-01-29 4109 Gandy Blvd Tampa, FL 33611 If you have any questions, please contact the party listed below. Should you need to forward any additional correspondence to us regarding this matter, please direct it to the address noted above. When contacting the Bank regarding this request please use the Reference # 0012009000831. Sincerely, ~~ Mandy Durse Operations Representative 315-738-5630 option 6 Recycled Paper Pltil~ January 12, 2009 James D Bogar, Esq. One W Main St Shiremanstown, PA 17011 RE: Romayne I Rupp SSN: 192-30-1092 DOD: 12-20-2008 Dear Mr. Bogar: in response to your request for Date of Death (DOD} balances for the customer noted about, our records show the following: Certificate of Deposit Account # 11020047638 ROMAYNE I RUPP DOD balance; $ 10,094,63 + 0.00 accrued interest Interest paid 01-01-2008 tluu 12-20-2008 $ 384,45 YTD Checking Account Account # 5070101467 ROMAYNr', i RL'PP DOD balance; $ 8,976.17 + 0.65 accrued interest Interest paid 01-01-2008 thru I2-20-2008 $17.33 YTD Savfngs Account Account # 5004884053 ROMAYNE I RUPP DOD balance: $ 27,215.18 + 33.69 accrued interest Interest paid 01-01-2008 thru 12-20-2008 $1,427.96 YTD Established: 06-21-2002 Established: 04-27-1987 Established: 07-06-2007 Investment Account The decedent maintained Investment Account # 72243841. For further information, you may call the Brokerage Department at 1-800-762-6111. Page 1 of 2 Please note that this office provides date of death balances for deposit acco~mts (IRAs, CDs, Checking and Savings). We do not process any financial traasactiona or provide statements. If you ~Sed assistance with.. any of these items, please Bali 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 2 of 2 ~ Sovereign Bank MA1 MB3 02-10 Court Ordered Processing P.O. Box 841005 Boston, MA 02284 January 7, 2009 James D. Bogar Attorney at Law One West Main St. Shiremanstown, PA 1.7011 Estate of: Romayne I. rupp Date of Death: December 20, 2008 Dear Mr. Bogar: Per your request, enclosed please find the account information as of date of death for the above-named decedent. Please note the balances do not include accrued interest. If you should have any further questions, please do not hesitate to call. Very truly yours, ~`~; Linda Spaverito Team Leader Court Order Processing Phone (617) 533-1789 Fax (617) 533-1931 Sovereign Bank ESTATE OF Romayne I Rupp SOCIAL SECURITY #: 193-30-1092 DATE OF DEATH: December 20.2008 Account #: 1685312959 Type: CD Open date: 12/27/2001 In the name of: Romayne I Rupp Date of Death Balance: $12,540.00 Int.(YTD) from 1/1/2008 to _ 11/30/2008 $425.43 Accrued interest to date of death: Other info: $28.57 Page 1 of 1 fuss James D Bogar Attorney at Law One West Main Street Shiremanstown, PA 17011 Attn: Beth Lengel March 27, 2009 Dear Ms Lengel: UBS financial Services Inc. 1500 Harbor Blvd Weehawken, NJ 07086 Tel. 877-827-7870 Fax201-601-0907 UBS Investment Center investmentcenter~ubs. com www. ubs.com Our new accounts department has confirmed that account 1 R01284 (formerly MW 45073) is the only solely owned account by Mrs. Rupp. The search was run using her social security number. The account is in the name of Romayne I Rupp, 786 Oak Oval, Mechanicsburg, PA, 17055-8408. The account was opened on 11/01/1993. inclosed is a copy of Mrs. Rupp's most recent statement. Note that it provides the account value on December 31. If you need further assistance please contact our Client Relations Department at 1-800-354-9103. 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ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s) attached 10,619.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Allan D. Shopp Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 2606 Crestwyck Circle City Mount Joy State PA Zip 17552 Year(s) Commission paid 4,873.50 2. Attorneys Fees Bogar 8~ Hipp Law Offices 6,150.00 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 272.00 5. Accountant's Fees Greenawalt 8 Company 275.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 7,656.40 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 29,845.90 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 Rupp, Romayne I. 21-08-1284 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Malpezzi Funeral Home -Funeral bill 10,619.00 H-A Subtotal 10,619.00 Other Administrative Costs 2 Alert Pharmacy Service -Pharmacy bill 95.85 3 Alert Pharmacy Service -Pharmacy bill 123.59 4 Bank of America -Legal research fee 20.00 5 Messiah Village -Final nursing home bill 5,388.87 6 PBGC -Return of pension payment 67.50 7 Pennsylvania State Employees Retirement System -Return of overpayment 178.40 8 Register of Wills -Two (2) Short Certificates 8.00 9 RESERVES: -Costs to conclude administration of the Estate, including filing of PA 1,500.00 Inheritance Tax Return and Inventory; Fiduciary Income Tax Returns 10 U. S. Postal Service -Certified mail to UBS 6.07 11 Verizon -phone bill 108.10 12 Verizon -Final phone bill 143.02 13 Vital Check -Fee for death certificate 17.00 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 Rupp, Romayne I. 21-08-1284 ITEM NUMBER DESCRIPTION AMOUNT H-67 subtotal 7,656.40 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Rupp, Romayne I. 21-08-1284 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT lb Not List Tru s (Words) ($$$) I~ TAXABLE DISTRIBUTIONS [include outright spousal and transfers distributions , under Sec. 9116(a)(1.2)] See attached schedule Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r sheet II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Shiremanstown United Methodist Church 1,000.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I 'I,000.UU Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule J (Rev. 6-98) SCHEDULE J The BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Romayne I. Rupp 12/20/2008 1920-1092 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 1 Laura Knepp Stepchild $~,vuu.uu specific 500 Northstar Drive bequest Harrisburg, PA 17112 2 Donna K. Larson Daughter One-third of rest, 10022 Herding Row residue and Columbia, MD 21046 remainder 3 Gregory N. Larson Grandson $1,000.00 specific 89 E. 2nd Street bequest New York, NY 10009-7900 4 Joy Mooiweer Granddaughter $1,000.00 specific 35 Carlisle Pines Drive bequest Carlisle, MA 01741 5 Paul J. Rupp Jr. Stepchild $80,000.00 specific 602 Fairway Drive bequest Camp Hill, PA 17011 6 Allan D. Shopp Son One-third of rest, 2606 Crestwyck Circle residue and Mount Joy, PA 17552 remainder 7 John B. Shopp Son One-third of rest, 88 Howard Street residue and Apt. 1815 remainder San Francisco, CA 94105 8 Lauren R. Shopp Granddaughter $1,000.00 specific 1166 Pacific Street bequest Apt. 1 B Brooklyn, NY 11216 9 Matthew D. Shopp Grandson $1,000.00 specific 900 N. Stuart Street bequest Apt. 1909 Arlington, VA 22203 WILL OF ROMAYNE I. RUPP I, ROMAYNE I. RUPP, currently of Upper Allen Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any and all prior Wills and Codicils made by me. I. I direct that all my just debts and funeral expenses be paid from the assets of my estate as soon as practicable after my demise. II. I direct that all estate and inheritance taxes that may be assessed in consequence of my death, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration and all property includable in my taxable estate whether or not passing under this Will shall be free and clear thereof. III. I bequeath the sum of One Thousand Dollars ($1,000) unto each of my grandchildren who survive me, namely, Gregory N. Larson, Joy K. Larson, Matthew D. Shopp, Lauren R. Shopp and Laura Knepp. IV. I bequeath the sum of One Thousand Dollars ($1,000) unto Shiremanstown United Methodist Church, Shiremanstown, Pennsylvania, to be used as it sees best. V. I bequeath the sum of Eighty Thousand Dollars ($80,000) unto my husband's son, Paul J. Rupp, Jr.. If he predeceases me, this bequest shall pass unto his issue per stirpes. This bequest represents proceeds from the sale of our house which was owned by Paul's father and we both agreed this sum shall go to Paul, Jr.. VI. All the rest, residue and remainder of my estate, of whatever nature and wherever situate, including property over which I hold a power of appointment, I devise and bequeath equally unto my three (3) children, Donna, John and Allan. If any child predeceases me, his or her share shall pass unto his or her issue per stirpes. If said child leaves no issue, said share shall lapse and be added to the shares passing to my other children or their issue per stirpes. VII. I appoint my son, Allan D. Shopp, Executor of this my Will. In the event that he fails to qualify or ceases to act as Executor, I appoint my daughter, Donna K. Larson, Executrix in his place. VIII. I direct that no bond be required of my fiduciaries for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, ROMAYNE I. RUPP, herewith set my hand to this my Last Will, typewritten on two (2) sheets of paper including the attestation clause and signatures of witnesses, this ,~~,t.,c~ day of September, 1998. (SEAL) ROMA I. RUPP Signed by ROMAYNE I. RUPP, by her declared to be her Will in our presence, who have hereunto subscribed our names as witnesses in her presence and at her request, this a a~a day of September, 1998. ~- residing at ~~~~-,~ ~. w~ `~ ~~` (~2~ residing at ~ ~ I `~ -2- COMMONWEALTH OF PENNSYLVANIA COUNTY OF C ~~. b erI WE, ROMAYNE I. RUPP, ~ fQ~t D -r - ~R ~ ~s ~? and K~N.~ ~, ~~ ~ ~ ~ ~? the testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly affirmed, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as witnesses and that to the best of our knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. h ROMA I. RUPP WITNESS `~- WITNESS Subscribed, sworn or affirmed and acknowledged before me by ROMAYNE I. RUPP, the testatrix, G ~k ~~~ ..T_ ~2t ~ s >::e and I~l,iv.o ~_ ~„ , ~. ~ 2 ,witnesses, this ~ 2 ,.e~ day of September, 199$. (SEAL) Notary Public r Notarial Seal Luna Sue Climenhaga, Notary Public Upper Allen Twp., Cumberland County My Commission Expires April 28, 2001 Member„ Pennsylvania Association of Notarieo -3-